Skip to main content
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

Titles
Busy
 
Keywords
:
municipal tax
{"removedFilters":"","searchUpdateUrl":"\/ohio-revised-code\/search\/update-search","keywords":"municipal+tax","start":251,"pageSize":25,"sort":"BestMatch","title":""}
Results 251 - 275 of 3,485
Sort Options
Sort Options
Sections
Section
Section 3107.53 | Immunity.

...No officer or employee of the department of health who releases any information contained in an adopted person's adoption file or provides a copy of the contents of an adopted person's adoption file to a person who requests the copy pursuant to section 3107.47 or 3107.49 of the Revised Code is liable in damages in a civil action to any person for injury, death, or loss allegedly arising from the release to the person...

Section 3107.60 | Open adoption definitions.

...As used in sections 3107.60 to 3107.68 of the Revised Code: (A) "Agency," "attorney," and "identifying information" have the same meanings as in section 3107.01 of the Revised Code. (B) "Nonidentifying information" means one of the following: (1) In relation to a birth parent, any information that is not identifying information, including all of the following: (a) A birth parent's age at the time the birth par...

Section 3107.61 | Birth parent may request profiles of prospective adoptive parents and express preference.

...At the request of a birth parent who voluntarily chooses to have a child placed for adoption, the agency or attorney arranging the child's placement and adoption may provide the birth parent profiles of prospective adoptive parents who an assessor has recommended pursuant to a home study under section 3107.031 of the Revised Code be approved to adopt a child. At the request of the birth parent, the agency or attorney...

Section 3107.62 | Nonbinding open adoption notice.

...An agency or attorney arranging a child's adoptive placement shall inform the child's birth parent and prospective adoptive parent that the birth parent and prospective adoptive parent may enter into a nonbinding open adoption in accordance with section 3107.63 of the Revised Code.

Section 3107.63 | Birth parent may request open adoption agreement.

...(A) A birth parent who voluntarily chooses to have the birth parent's child placed for adoption may request that the agency or attorney arranging the child's adoptive placement provide for the birth parent and prospective adoptive parent to enter into an open adoption with terms acceptable to the birth parent and prospective adoptive parent. Except as provided in division (B) of this section, the agency or attorney s...

Section 3107.65 | Terms prohibited in open adoption.

...(A) No open adoption shall do any of the following: (1) Provide for the birth parent to share with the prospective adoptive parent parental control and authority over the child placed for adoption or in any manner limit the adoptive parent's full parental control and authority over the adopted child; (2) Deny the adoptive parent or child access to forms pertaining to the social or medical histories of the birth par...

Section 3107.66 | Request for nonidentifying information.

...(A) As used in this section: (1) "Adopted person" includes both an "adopted person" as defined in section 3107.38 of the Revised Code and an "adopted person" as defined in section 3107.45 of the Revised Code. (2) "Adoptive parent" means a person who adopted an adopted person. (3) "Birth parent" means the biological parent of an adopted person. (4) "Birth sibling" means a biological sibling of an adopted per...

Section 3107.67 | Transfer of records to probate court when agency or attorney permanently ceases arranging adoptions.

...(A) For the purpose of division (C) of section 3107.66 of the Revised Code, an agency or attorney that arranged an adoption shall provide the probate court that finalized the adoption with the agency's or attorney's records of the adoption when the agency or attorney permanently ceases to arrange adoptions. If an agency permanently ceases to arrange adoptions because the person operating the agency has died or becom...

Section 3107.68 | Providing of materials, photographs and birth parent's first name to child or adoptive parent.

...A birth parent who signs the component of the form prescribed pursuant to division (A)(1)(d), or (B)(1)(c), of section 3107.083 of the Revised Code shall provide the materials the birth parent requests be given to the birth parent's child or adoptive parent to the agency or attorney arranging the adoption. At the request of the birth parent's child or adoptive parent, the agency or attorney shall provide the material...

Section 3107.99 | Penalty.

...Whoever violates division (B)(1) of section 3107.17 of the Revised Code is guilty of a misdemeanor of the third degree.

Section 3109.01 | Age of majority.

...All persons of the age of eighteen years or more, who are under no legal disability, are capable of contracting and are of full age for all purposes.

Section 3109.011 | Capacity of person given consent to marry.

...A person granted consent to marry under section 3101.04 of the Revised Code has the capacity of a person of the age of eighteen years or more, as described in section 3109.01 of the Revised Code, except that the person is not a qualified elector for purposes of Chapter 3503. of the Revised Code.

Section 3109.02 | Exception for veterans.

...Any person who is eligible for a loan under the Servicemen's Readjustment Act of 1944, any amendments thereto or re-enactment thereof, the Veterans Readjustment Assistance Act of 1952, any amendments thereto or re-enactment thereof, the Act of September 2, 1958, Public Law 85-857, 72 Stat. 1105, any amendments thereto or re-enactment thereof, or the Veterans' Readjustment Benefits Act of 1966, any amendments thereto ...

Section 3109.03 | Equality of parental rights and responsibilities.

...When husband and wife are living separate and apart from each other, or are divorced, and the question as to the parental rights and responsibilities for the care of their children and the place of residence and legal custodian of their children is brought before a court of competent jurisdiction, they shall stand upon an equality as to the parental rights and responsibilities for the care of their children and the p...

Section 3109.04 | Allocating parental rights and responsibilities for care of children - shared parenting.

... contents of the report. The court may tax as costs all or any part of the expenses for each investigation. If the court determines that either parent previously has been convicted of or pleaded guilty to any criminal offense involving any act that resulted in a child being a neglected child, that either parent previously has been determined to be the perpetrator of the neglectful act that is the basis of an ...

Section 3109.041 | Custody decrees issued prior to shared parenting provisions.

...(A) Parties to any custody decree issued pursuant to section 3109.04 of the Revised Code prior to April 11, 1991, may file a motion with the court that issued the decree requesting the issuance of a shared parenting decree in accordance with division (G) of section 3109.04 of the Revised Code. Upon the filing of the motion, the court shall determine whether to grant the parents shared rights and responsibil...

Section 3109.042 | Custody rights of unmarried mother.

...(A) An unmarried female who gives birth to a child is the sole residential parent and legal custodian of the child until a court of competent jurisdiction issues an order designating another person as the residential parent and legal custodian. A court designating the residential parent and legal custodian of a child described in this section shall treat the mother and father as standing upon an equality when making ...

Section 3109.043 | Temporary custody order while action pending.

...In any proceeding pertaining to the allocation of parental rights and responsibilities for the care of a child, when requested in the complaint, answer, or counterclaim, or by motion served with the pleading, upon satisfactory proof by affidavit duly filed with the clerk of the court, the court, without oral hearing and for good cause shown, may make a temporary order regarding the allocation of parental rights and r...

Section 3109.05 | Child support determinations.

...(A)(1) In a divorce, dissolution of marriage, legal separation, or child support proceeding, the court may order either or both parents to support or help support their children, without regard to marital misconduct. In determining the amount reasonable or necessary for child support, including the medical needs of the child, the court shall comply with Chapter 3119. of the Revised Code. (2) The court, in accordance...

Section 3109.051 | Parenting time - companionship or visitation rights.

...(A) If a divorce, dissolution, legal separation, or annulment proceeding involves a child and if the court has not issued a shared parenting decree, the court shall consider any mediation report filed pursuant to section 3109.052 of the Revised Code and, in accordance with division (C) of this section, shall make a just and reasonable order or decree permitting each parent who is not the residential parent to have pa...

Section 3109.052 | Mediation of differences as to allocating parental rights and responsibilities.

...(A) If a proceeding for divorce, dissolution, legal separation, annulment, or the allocation of parental rights and responsibilities for the care of a child involves one or more children, if the parents of the children do not agree upon an appropriate allocation of parental rights and responsibilities for the care of their children or do not agree upon a specific schedule of parenting time for their children, the cou...

Section 3109.053 | Parenting classes or counseling.

...In any divorce, legal separation, or annulment proceeding and in any proceeding pertaining to the allocation of parental rights and responsibilities for the care of a child, the court may require, by rule or otherwise, that the parents attend classes on parenting or other related issues or obtain counseling before the court issues an order allocating the parental rights and responsibilities for the care of the minor ...

Section 3109.054 | Parental decisions regarding child's gender identity and gender transition.

...When allocating parental rights and responsibilities or parenting time, no court shall deny or limit a parent's parental rights and responsibilities or parenting time based on the parent's decision to do any of the following: (A) Refer to and raise the child in a manner consistent with the child's biological sex; (B) Decline to consent to the child receiving gender transition services as defined in section 3129.0...

Section 3109.055 | Conciliation for custody disputes between unmarried parents.

...(A) If a child is born to an unmarried woman and the father of the child has acknowledged the child and that acknowledgment has become final pursuant to section 2151.232, 3111.25, or 3111.821 of the Revised Code or has been determined in an action under Chapter 3111. of the Revised Code to be the father of the child, the court, upon its own motion or the motion of one of the parties, may order the parents to undergo ...

Section 3109.06 | Certification to juvenile court.

...Except as provided in division (K) of section 2301.03 of the Revised Code, any court, other than a juvenile court, that has jurisdiction in any case respecting the allocation of parental rights and responsibilities for the care of a child under eighteen years of age and the designation of the child's place of residence and legal custodian or in any case respecting the support of a child under eighteen years of age, m...

Section 5721.36 | Transferring tax certificate.

... 323.65 of the Revised Code, a county, municipal corporation, township, or county land reutilization corporation may acquire the tax certificate within one year from the date the certificate was sold by providing to the certificate holder a written request to purchase the certificate and payment of the actual cost the purchaser paid for the certificate. The acquiring subdivision or county land reutilization sh...

Section 5595.042 | Tax increment financing within qualified RTIP.

...be for a public purpose and exempt from taxation pursuant to section 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code, as authorized under those sections.

Section 759.34 | Joint meeting.

... the purpose of determining the rate of tax to be levied upon the taxable property of the municipal corporation and the township for such purposes. Upon the passage of a joint resolution by a majority of the members of the legislative authority and the board of township trustees, fixing the rate of taxation, the clerk of the municipal corporation shall certify such rate to the county auditor for assessment and collec...

Section 3767.50 | Action to foreclose lien on blighted parcel.

...e or repairs on the premises. (B)(1) A municipal corporation, in addition to any other remedy authorized by law, has a cause of action in the environmental division of the municipal court to foreclose any existing liens upon a blighted parcel located in the municipal corporation provided that no other foreclosure action affecting the blighted parcel is being actively prosecuted in an...

Section 709.19 | Compensating township for lost tax revenue.

...mean property classified as such by the tax commissioner for the purposes of valuing property for taxation, except that "commercial," in relation to property, does not include any property classified as "retail." (B) If unincorporated territory is annexed to a municipal corporation and excluded from a township under section 503.07 of the Revised Code, upon exclusion of that territory, the municipal corporation that ...

Section 5705.01 | Tax levy law definitions.

...ticle XVIII, Ohio Constitution. (C) "Taxing authority" or "bond issuing authority" means any of the following: (1) In the case of any county, the board of county commissioners; in the case of a municipal corporation, the council or other legislative authority of the municipal corporation; in the case of a city, local, exempted village, cooperative education, or joint vocational school district, the board of educ...

Section 122.16 | Economic redevelopment of distressed area.

...and is not classified as an association taxable as a corporation for federal income tax purposes. (8) "Partnership" includes a limited liability company formed under Chapter 1705. or 1706. of the Revised Code or under the laws of any other state if the limited liability company is not treated as a corporation for purposes of Chapter 5733. of the Revised Code and is not classified as an association taxable as a cor...

Section 306.32 | Resolution for creation of regional transit authority.

...ded has authority to levy an ad valorem tax on property, or a sales tax, within its territorial boundaries, in which event the inclusion shall become effective on the sixtieth day after the last such filing is accomplished, unless, prior to the expiration of the sixty-day period, qualified electors residing in the area proposed to be added to the regional transit authority, equal in number to at least ten per cent of...

Section 5731.49 | Determining tax revenues due political subdivisions.

...oration or township to which any of the taxes collected under this chapter and not previously accounted for, is due, a statement of the amount of such taxes due to each corporation or township in such county entitled to share in the distribution thereof. The amount due upon such settlement to each such municipal corporation or township, and to each municipal corporation and township in the county in which the taxes a...

Section 306.321 | Inclusion of additional counties, municipal corporations, or townships in regional transit authority.

...mposition of an additional, ad valorem tax, or of the question pursuant to section 306.70 of the Revised Code, of the renewal, the renewal and increase, or the increase of, or the imposition of an additional, sales and use tax. The resolution submitting the question of the tax shall specify the date of the election, which shall be not less than ninety days after certification of the resolution to the board of ...

Section 307.696 | Agreement for sales tax levy and bond issuance to construct and operate a sports facility.

... development activities within the host municipal corporation; (b) A new community authority as defined in section 349.01 of the Revised Code. (3) "Sports facility" means a sports facility that is intended to house major league professional athletic teams, including a stadium, together with all parking facilities, walkways, and other auxiliary facilities, real and personal property, property rights, easements, an...

Section 5709.631 | Requirements for agreements.

...es." (5) ".......... (insert name of municipal corporation or county) shall perform such acts as are reasonably necessary or appropriate to effect, claim, reserve, and maintain exemptions from taxation granted under this agreement including, without limitation, joining in the execution of all documentation and providing any necessary certificates required in connection with such exemptions." (6) "If for any rea...

Section 5733.33 | Credit for purchasing new manufacturing machinery or equipment - installation before 12-31-2006.

... (8) "Distressed area" means either a municipal corporation that has a population of at least fifty thousand or a county that meets two of the following criteria of economic distress, or a municipal corporation the majority of the population of which is situated in such a county: (a) Its average rate of unemployment, during the most recent five-year period for which data are available, is equal to at least one hu...

Section 5709.62 | Designation of enterprise zones by municipal corporations.

...d to be listed in the personal property tax return of the enterprise in the return for the tax year in which the agreement is entered into. (b) Exemption for a specified number of years, not to exceed fifteen, of a specified portion, up to seventy-five per cent, of the increase in the assessed valuation of real property constituting the project site subsequent to formal approval of the agreement by the legislative...

Section 307.699 | Annual service payment in lieu of taxes on the exempt property used by major league professional athletic team.

...the Revised Code, any amounts paid by a municipal corporation under section 5709.082 of the Revised Code as a result of the exempt property, and any amounts available in the construction payments account established under division (G)(1) of this section as are required to make the total deductions under this division equal to one million dollars. (2) The county auditor shall fix the amount of the service payments fo...

Section 5705.19 | Resolution relative to tax levy in excess of ten-mill limitation.

...authorized to be supported; (E) For a municipal university, not to exceed two mills over the limitation of one mill prescribed in section 3349.13 of the Revised Code; (F) For the construction or acquisition of any specific permanent improvement or class of improvements that the taxing authority of the subdivision may include in a single bond issue; (G) For the general construction, reconstruction, resurfacing, ...

Section 5709.63 | Designation of enterprise zones by counties.

...d to be listed in the personal property tax return of the enterprise in the return for the tax year in which the agreement is entered into. (ii) Exemption for a specified number of years, not to exceed fifteen, of a specified portion, up to sixty per cent, of the increase in the assessed valuation of real property constituting the project site subsequent to formal approval of the agreement by the board; (iii) P...

Section 5735.05 | Levy of motor fuel excise tax - exceptions.

...ay project which a county, township, or municipal corporation normally would be required to pay, but which the director of transportation, pursuant to division (B) of section 5531.08 of the Revised Code, determines instead will be paid from moneys in the highway operating fund; to enable the counties of the state properly to plan, maintain, and repair their roads and to pay principal, interest, and charges on bonds a...

Section 3381.03 | District created by adoption of resolution or ordinance - inclusion of additional territory.

...ded has authority to levy an ad valorem tax on property within its territory, in which event the inclusion shall become effective upon voter approval of the joinder and the tax. If a tax on property is to be levied, the board and the county auditor shall proceed in the same manner as required for a tax levy under section 5705.03 of the Revised Code, except that the levy's annual collections shall be estimated assu...

Section 307.673 | Cooperative agreement for sales tax levy and bond issuance for construction or renovation of professional sports facilities.

... county, the legislative authority of a municipal corporation, a port authority, a corporation, and an owner, or any combination thereof, may enter into one or more cooperative agreements under which the parties enter into one or more of the agreements described in divisions (B)(1) to (5) of this section. (1) The board of county commissioners agrees to do one or more of the following: (a) Levy a tax under divisio...

Section 5709.64 | Applying for tax incentive qualification certificate.

...s attributable to the enterprise in the municipal corporation during the calendar year immediately preceding the calendar year in which application is made exceeds the maximum number of positions attributable to the enterprise in the municipal corporation during the calendar year immediately preceding the first year the enterprise satisfies the requirements set forth in divisions (A)(1) and (2) of this section. If th...

Section 5709.883 | Tax incentive review council - cleanup of contamination.

...rporation that grants an exemption from taxation under section 5709.88 of the Revised Code shall create a tax incentive review council unless the county has created such a council under section 5709.85 of the Revised Code. If a council has been created under that section, that council shall perform the functions prescribed by this section. A council created under this section shall consist of the following members: ...

Section 1901.26 | Costs.

...in a municipal court shall be fixed and taxed as follows: (1)(a) The municipal court shall require an advance deposit for the filing of any new civil action or proceeding when required by division (C) of this section, subject to its waiver pursuant to that division, and in all other cases, by rule, shall establish a schedule of fees and costs to be taxed in any civil or criminal action or proceeding. (b)(i) The...

Section 3767.41 | Buildings found to be public nuisance.

...pairs and supplies, custodian services, taxes and assessments, and insurance premiums, and hire and pay reasonable compensation to a managing agent; (3) Pay pre-receivership mortgages or installments of them and other liens; (4) Perform or enter into contracts for the performance of all work and the furnishing of materials necessary to abate, and obtain financing for the abatement of, the public nuisance; (5...

Section 4582.26 | Contiguous political subdivision may join port authority.

...n 4582.40 of the Revised Code to levy a tax on property within its jurisdiction, then such joinder shall not be effective until approved by the affirmative vote of a majority of the electors voting on the question of the joinder. If more than one political subdivision is to be joined to the port authority, then the electors of such subdivisions shall vote as a district and the majority affirmative vote shall be deter...