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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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Section 5709.73 | Exemption for increase in property value due to public infrastructure improvement.

...rovide an estimate of the true value in money of the improvements, specify the period for which the improvements would be exempted from taxation and the percentage of the improvements that would be exempted, and indicate the date on which the board of township trustees intends to adopt the resolution. The notice regarding improvements made under division (C) of this section to parcels within an incentive district sha...

Section 5731.37 | Taxes are lien on property.

...r an adequate and full consideration in money or money's worth, to the money or other property received from the purchaser. Knowledge that the property is being sold by a fiduciary and that it otherwise would be subject to the estate tax lien does not preclude the purchaser from being classified as a bona fide purchaser. (3) May be, by written authorization of the tax commissioner, restricted to all property that is...

Section 5735.27 | Distribution of amount credited to gasoline excise tax fund and highway operating fund.

... total difference between the amount of money credited to townships under divisions (A)(2)(b)(iii), (C)(2), and (E)(2)(c) of section 5735.051 of the Revised Code and the total amount of money required to make all the payments specified in division (A)(3)(b) of this section shall be deducted, in accordance with division (C)(3) of section 5735.051 of the Revised Code, from the revenues resulting from the portion of the...

Section 5739.01 | Sales tax definitions.

...ally, whether for a price or rental, in money or by exchange, and by any means whatsoever: (1) All transactions by which title or possession, or both, of tangible personal property, is or is to be transferred, or a license to use or consume tangible personal property is or is to be granted; (2) All transactions by which lodging by a hotel is or is to be furnished to transient guests; (3) All transactions by ...