Ohio Revised Code Search

...tion 6131.22 of the Revised Code, shall levy the assessments according to benefits. Each tract of land and political subdivision affected by an improvement and the state shall be assessed in the proportion that each is benefited by the improvement, as "benefit" and "improvement" are defined in section 6131.01 of the Revised Code, and not otherwise.

...(A) Any affected owner may appeal to the court of common pleas within thirty days of the date that any order was issued by the board of county commissioners under this chapter, and may appeal any one or more of the following questions: (1) Is the improvement necessary? (2) Will the improvement be conducive to the public welfare? (3) Is the cost of the improvement greater than the benefits conferred? (4) Is th...

...(A) The court of common pleas, on appeal, shall hear the matters appealed de novo. The court, exercising equitable jurisdiction, shall bring the entire proceedings before it in order to determine all the issues raised in the proceedings and enter a final judgment, order, or decree for or against the improvement petitioned for and for or against the assessments to be levied and the compensation and damages to be paid....

... construction of the improvement and to levy and collect the assessments as if no appeal had been taken, and all the costs before the board and all costs on appeal shall be a part of the costs of the improvement. (E) If the appeal is taken to the court from an order of the board dismissing the proceedings at the final hearing, and if the court finds that the improvement is not necessary or is not conducive to the pu...

...and the county auditor shall proceed to levy and collect assessments and to pay compensation and damages as if no appeal had been taken. If an appeal is filed pursuant to section 6131.25 of the Revised Code, the board and the engineer shall stay their proceedings until the final determination of the proceedings in the court of appeals or in the supreme court.

...(A) All costs and expenses of improvements under this chapter, including contract prices of construction and the costs of locating the improvement, may be paid from the general drainage improvement fund. (B) The letting and approving of any contract for an improvement shall be considered a specific appropriation of the amount of the obligation, and that amount shall be set apart for the purpose of the payment and ...

...paid, to enjoin any tax, assessment, or levy upon the owner's lands, to recover for any damages sustained, or for compensation for any property taken. (B) The board may plead and prove the value of any actual benefit to the land by reason of the improvement. (C) The rights granted by this section shall be in addition to all other rights provided by law.

...(A) When one or more owners are willing to construct and pay the costs of a drainage improvement that will benefit the land of the owners, they may enter into a written agreement for the construction of the improvement, which may include each owner constructing part of the improvement. (B) The owners shall file the agreement and the plan and schedules for construction of the proposed improvement with the clerk of...

...(A)(1) The county auditor and county treasurer of the lead county are the fiscal agents of all the counties interested in the proposed improvement. (2) The clerk of the joint board shall present bills for payment to the fiscal agents in the same manner as a request for payment would be made with respect to a single county drainage improvement. (3) The fiscal agents shall process and pay each bill for the joint b...

...The state shall pay to the county treasurer of the lead county the assessment levied against it for the state's proportionate share of the cost of any improvement authorized or constructed under sections 6131.01 to 6131.64, 6133.01 to 6133.15, and 6135.01 to 6135.27 of the Revised Code and all unpaid assessments for maintenance as provided by sections 6137.01 to 6137.12 of the Revised Code.

...(A)(1) The maintenance fund shall be maintained, as needed, by an assessment levied not more often than once annually upon the benefited owners apportioned on the basis of the estimated benefits for all costs of the improvement. (2) An assessment shall represent such a percentage of the estimated benefits as is estimated by the engineer and found adequate by the board or joint board to effect the purpose of sectio...

...The "great lakes basin compact" is hereby ratified, enacted into law, and entered into by this state as a party thereto with any other state or province which, pursuant to Article II of said compact, has legally joined in the compact as follows: GREAT LAKES BASIN COMPACT The party states solemnly agree: Article I The purposes of this compact are, through means of joint or co-operative action: (A) To promote...

...ies, agree to share proceeds of any tax levy, although such proceeds may be used to make payments authorized in a cooperative economic development agreement. (E) If any party to a cooperative economic development agreement believes any other party has failed to perform its part of any provision of the agreement, including the failure to make any payment of moneys due under the agreement, the complaining party shall...

... settle claims, dispose of property, or levy and collect taxes to discharge liabilities incurred. Such rights, liabilities, and powers, and the corporate character of such municipal corporation in respect thereto, shall remain in effect as though no surrender had been made. After the presentation of a petition requesting such surrender, the city or legislative authority thereof shall not incur or create any new debt...

...The receiver-trustee shall perform the following duties: (A) Resolve the outstanding debts, obligations, and liabilities of the dissolved village; (B) Approve necessary operations and budgetary functions of the dissolved village; (C) Settle or resolve any legal claims against the dissolved village existing on the date the dissolution is effective or brought within ninety days after the day the receiver-trustee ...

...Except as expressly provided in sections 703.377 and 703.378 of the Revised Code, the township or townships into which the territory of a village is dissolved do not assume the voted debts, obligations, or liabilities of the village. Unvoted debt serviced by property taxes levied within the ten-mill limitation shall be assumed by the township or townships into which the territory of the village is dissolved in prop...

...istrict territory shall discontinue the levy of any special assessments imposed to pay for costs of the plan. (F) No rights or obligations of any person under any contract, or in relation to any bonds, notes, or assessments made under Chapter 1710. of the Revised Code, shall be affected by the dissolution of the district, except with the consent of that person or by order of a court with jurisdiction over the matte...

...No error, irregularity, or defect in any proceeding for the creation of a municipal corporation shall render it invalid if the territory sought to be incorporated has been recognized as such municipal corporation, and if any tax levied upon it as such has been paid, or if it has been subjected to the authority of the municipal legislative authority without objection from its inhabitants.

...No error, irregularity, or defect in the proceedings under sections 709.01 to 709.20 of the Revised Code shall render them invalid once annexation has become final and the annexed territory has been recognized as a part of the annexing municipal corporation, taxes levied upon it as such have been paid, and it has been subjected to the authority of the legislative authority of the annexing municipal corporation.

...(A) As used in this section: (1) "Assessed value" means the assessed value of a parcel listed on the most recent tax list and duplicate or, if the parcel is exempted from taxation, the list of exempt property, compiled by the county auditor under section 319.28 or 5713.08 of the Revised Code. (2) "Business" means a sole proprietorship, a corporation for profit, a pass-through entity as defined in section 5733...

...ounty auditor to the taxing subdivision levying taxes in the subdivisions in which the property is located, in the same proportions in which the current general property tax is distributed. At the end of the exemption period provided for in section 717.051 of the Revised Code, the taxing exemption upon such structure ceases and such facility and the land shall be assessed and taxed, according to general law, like ot...

...Any municipal corporation may, for the purpose of acquiring, constructing, maintaining, equipping, and operating off-street parking facilities, structures, or lands required therefor: (A) Use any moneys in the general fund, not otherwise obligated or encumbered; (B) Issue and sell bonds, pursuant to Chapter 133. of the Revised Code, or issue and sell bonds under the authority of Section 3 of Article XVIII, Ohio Con...

... for repaying the fund, the village may levy and collect taxes within the limitations imposed by law; or the village may repay the fund from moneys derived from special assessments upon the properties benefited from the particular proposed improvements to the extent that the cost of the improvement assessed upon the benefited properties includes the cost of preparing the plans and expenses incidental thereto, may inc...

...(A) Upon receipt of a request for a refund, the tax administrator of a municipal corporation, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the municipal corporation: (1) Overpayments of more than ten dollars; (2) Amounts paid erroneously if the refund requested exceeds ten dollars. (B)(1) Except ...

...(A) A tax administrator, or any authorized agent or employee thereof may examine the books, papers, records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject to, or that the tax administrator believes is subject to, the provisions of this chapter for the purpose of verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due under th...