Ohio Revised Code Search
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Section 5589.21 | Obstruction of roads by railroads.
...one or more counties, or in one or more municipal corporations, the officers and employees of each affected county or municipal corporation may charge the railroad company with only one violation of the law arising from the same facts and circumstances and the same act. (E) Upon the filing of an affidavit or complaint for violation of division (A) of this section, summons shall be issued to the railroad company purs... |
Section 5591.02 | Commissioners must build certain bridges.
...keep in repair all necessary bridges in municipal corporations on all county roads and improved roads that are of general and public utility, running into or through the municipal corporations, and that are not on state highways. |
Section 5591.35 | Lighting of bridges - highway intersections.
... or more bridges within the limits of a municipal corporation. In such case the municipal corporation shall light the bridges within its limit at its own expense. |
Section 5593.21 | Conveying property to bridge commission.
...Any municipal corporation or other political subdivision, and all public agencies and commissions of the state notwithstanding any contrary law may lease, lend, grant, or convey to a bridge commission, at its request, upon such terms as the proper authorities of such municipal corporations, other political subdivisions, or public agencies and commissions of the state determines reasonable and fair, and without the ne... |
Section 5595.06 | Pledges.
... revenue derived from a tax levied by a municipal corporation in accordance with Chapter 718. of the Revised Code if the municipal corporation will benefit from the proposed transportation improvements or opportunity corridor improvements and revenue from the tax may lawfully be applied to those purposes under the ordinance or resolution levying the tax; (8) Sales and use tax revenue derived from a tax levied unde... |
Section 5705.06 | Special levies without vote of the people within ten-mill limitation.
...nt so authorized; (C) In the case of a municipal corporation, a levy for a municipal university under section 3349.13 of the Revised Code, but only to the extent authorized; (D) In the case of a county, a levy for the construction, reconstruction, resurfacing, and repair of roads and bridges, other than state roads and bridges; (E) In the case of a county, a levy for paying the county's proportion of the cost of ... |
Section 5705.212 | School levy of up to five incremental taxes.
...ualifying school district that is not a municipal school district may allocate all of the levy proceeds to partnering community schools. A municipal school district shall allocate a portion of the levy proceeds to the current expenses of the district. The board shall identify the taxes proposed under this division in the same manner as in division (A)(1) of this section. The rate of each incremental tax shall be iden... |
Section 5709.07 | Exemption of schools, churches, and colleges.
...fits, and income of which is given to a municipal corporation, school district, or subdistrict in this state exclusively for the use, endowment, or support of schools for the free education of youth without charge shall be exempt from taxation as long as such property, or the rents, issues, profits, or income of the property is used and exclusively applied for the support of free education by such municipal corporati... |
Section 5709.10 | Exemption of public property.
...c squares, or other public grounds of a municipal corporation or township used exclusively for public purposes or erected by taxation for such purposes, land and multi-level parking structures used exclusively for a public purpose and owned and operated by a municipal corporation under section 717.05 of the Revised Code or by an urban township that has adopted a limited home rule form of government under section 504.... |
Section 5709.101 | Exemptions for certain real property.
... On the tax lien date, it is owned by a municipal corporation to which the property was conveyed by a community improvement corporation as defined in section 1724.01 of the Revised Code. (C) It was conveyed to that community improvement corporation by the United States government or any of its agencies. (D) It is subject to an agreement under which that municipal corporation is required to convey the property to th... |
Section 5709.11 | Exemption of municipal utility works.
...pipe lines, and fixtures belonging to a municipal corporation and used exclusively for conveying water to it, or for heating or lighting it, shall be exempt from taxation. |
Section 5709.86 | Exemption for abandoned school property.
...a school district, county, township, or municipal corporation that have been used for school purposes for not less than ten years but that are not currently used for school purposes. (2) "Qualified tangible personal property" means tangible personal property used in business in or upon abandoned school property by a person to which abandoned school property is sold or leased. (3) "Legislative authority" means the b... |
Section 5711.07 | Proper taxing district for listing property.
...rty shall be listed and assessed in the municipal corporation in which the owner resides, or, if the owner resides outside a municipal corporation, then in the county in which the owner resides except as provided in sections 5711.01 to 5711.36 of the Revised Code. Whenever, under such sections, taxable property required by this section to be listed and assessed in the taxing district or county in which the owner resi... |
Section 5722.03 | Sale of nonproductive delinquent land to political subdivision.
...e winning bid under this division. If a municipal corporation and a county land reutilization corporation select the same parcel or parcels of land, the municipal corporation shall be deemed the winning bidder under this division. The officer conducting the sale shall announce the bid of the electing subdivision at the sale and shall report the proceedings to the court for confirmation of sale. (E) Upon the sale or ... |
Section 5722.031 | Petition to vacate transfer of delinquent parcel by electing subdivision.
...of revision, court of common pleas, or municipal court issues a decree of foreclosure, order of sale, order of transfer, or confirmation of sale under section 5722.03 of the Revised Code that transfers a delinquent parcel to an electing subdivision, the electing subdivision may file a petition with the board or court to vacate the decree, order, or confirmation of sale on the basis that such electing subdivisi... |
Section 5727.05 | Exemption of nonprofit and municipal corporations.
...n, and sale of water to consumers; (B) Municipal corporations within this state. |
Section 5727.75 | Exemption on tangible personal property and real property of certain qualified energy projects.
...lessee is a rural electric company or a municipal power agency as defined in section 3734.058 of the Revised Code. (b) The owner or lessee is a person that, before completion of the energy project, contracted for the sale of power or renewable energy credits with a rural electric company or a municipal power agency. (c) The owner or lessee contracts for the sale of power or renewable energy credits from the ene... |
Section 5728.06 | Excise tax on use of motor fuel.
..., and repair their roads, to enable the municipal corporations to plan, construct, reconstruct, repave, widen, maintain, repair, clear, and clean public highways, roads, and streets; to pay that portion of the construction cost of a highway project that a county, township, or municipal corporation normally would be required to pay, but that the director of transportation, pursuant to division (B) of section 5531.08 o... |
Section 5731.90 | Confidentiality.
...unty treasurer, the fiscal officer of a municipal corporation or township, the attorney general, or other authorized person as specified in this chapter, the following and any of their contents are confidential; are not subject to inspection or copying as public records pursuant to section 149.43 of the Revised Code; and may be inspected or copied by members of the general public only after the probate court of the c... |
Section 5733.10 | Exemption of municipal corporations.
...Municipal corporations within this state are not required to make any return or pay any tax under this chapter. |
Section 5739.01 | Sales tax definitions.
... prewritten computer software. (XX) "Municipal gas utility" means a municipal corporation that owns or operates a system for the distribution of natural gas. (YY) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. (ZZ) "Computer software" means a set of coded instructions designed to cause a computer o... |
Section 5739.081 | Tax return information provided to convention and visitors' bureau.
...county auditor, the fiscal officer of a municipal corporation, or an employee of either shall, upon request, provide to the executive director of a convention and visitors' bureau operating in the county the tax return information of a hotel subject to a lodging tax levied by the county or municipal corporation pursuant to section 5739.08 or 5739.09 of the Revised Code. |
Section 5739.091 | Expansion of definition of hotel.
... a tax levied by a county, township, or municipal corporation under section 5739.08 or 5739.09 of the Revised Code, a board of county commissioners, board of township trustees, or the legislative authority of a municipal corporation may adopt a resolution or ordinance at any time specifying that "hotel," as otherwise defined in section 5739.01 of the Revised Code, includes the following: (1) Establishments in whic... |
Section 5743.15 | Cigarette license required - application - cigarette tax enforcement fund.
...county auditor into the treasury of the municipal corporation or township in which the places of business for which the tax revenue was received are located; (b) Ten per cent shall be credited to the general fund of the county; (c) Sixty per cent shall be paid into the cigarette tax enforcement fund. (3) The remainder of the revenues and fines collected under this section and the penal laws relating to cigar... |
Section 5745.08 | Penalties assessed.
...nd shall be credited and distributed to municipal corporations in the same proportions as the taxpayer's taxes are distributed for the reporting period under section 5745.05 of the Revised Code or, if the taxpayer has filed the annual report for the year under section 5745.03 of the Revised Code, in the amounts found to be due such municipal corporations on the basis of the annual report. |