Skip to main content
Back To Top Top Back To Top
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":3076,"pageSize":25,"sort":"BestMatch","title":""}
Sections
Section
Section 739.04 | Duty of board with respect to bonded indebtedness of municipal corporation.

... of the outstanding indebtedness of the municipal corporation for bonds issued, and the board shall take charge of and keep a complete record, and report to the legislative authority of the municipal corporation, at least once a year, a full detailed statement of such indebtedness, with the statement of the board's investments and the general financial business of the municipal corporation which statement shall be pu...

Section 739.05 | Auditor's or clerk's report to board.

...he board the balances belonging to such municipal corporation, to the credit of the sinking fund, interest accounts, or for any bonds issued for or by the municipal corporation, and all officers or persons having such balances shall immediately pay them over to the board, which shall deposit them in such place as a majority of such board selects.

Section 739.07 | Investment of moneys.

...United States, of this state, or of any municipal corporation, school, township, or county of this state, and shall hold in reserve only such sums as may be needed for effecting the terms of Title VII of the Revised Code. If the law or the instrument creating a trust for such moneys expressly permits investment in direct obligations of the United States or an agency thereof, unless expressly prohibited by the instrum...

Section 739.09 | Deposit and withdrawal of funds.

...of trustees of the sinking fund for the municipal corporation shall be deposited with the treasurer thereof, or with a safety deposit company within the municipal corporation, or, if none exists, then in a place of safety to be indicated or furnished by the legislative authority thereof, and when so deposited they shall be withdrawn only upon the application of three members and in the presence of at least two member...

Section 739.10 | Powers and duties - investigation.

...fund of any branch or department of the municipal government, and shall have such other powers and perform such other duties, not inconsistent with the nature of the duties prescribed for the board by law, as are conferred or required by the legislative authority thereof.

Section 739.11 | Records and accounts.

...mplete record of the funded debt of the municipal corporation specifying the dates, purposes, amounts, numbers, maturities, rates, maturities of interest installments thereof, where payable, and an account exhibiting the amount held in the sinking fund for the payment thereof.

Section 739.12 | Board of tax commissioners.

...of the sinking fund shall be a board of tax commissioners, but as members of such board they shall receive no compensation for their services. The members of such board, as such, shall take an oath to support the constitution of the United States and of this state and to faithfully and honestly perform their duties as such tax commissioners. The board shall organize by appointing one of its members president and an...

Section 739.13 | Record of proceedings - clerk.

...The board of tax commissioners shall keep a complete record of all its proceedings. The city auditor shall be clerk of the board, but shall receive no additional salary or compensation for such services. He shall enter in a book, to be provided by the city for that purpose, a full and detailed statement of all proceedings of the board, which shall be signed by the president or vice-president and by such clerk.

Section 742.012 | Refund of contributions to Ohio police and fire pension fund exceeding salary benchmarks.

...Contributions made to the Ohio police and fire pension fund for salary that exceeds the salary benchmark calculated under division (G) of section 742.01 of the Revised Code shall be refunded in accordance with rules adopted by the trustees of the board under section 742.10 of the Revised Code.

Section 742.013 | Definitions for "terminal pay" and "salary".

...The board may, by rule adopted under section 742.10 of the Revised Code, establish definitions of "terminal pay" and "salary" that differ from those in divisions (K) and (L) of section 742.01 of the Revised Code. In establishing the definitions, the board may use elements of the compensation provisions of the United States Internal Revenue Code and the Internal Revenue Code form W-2, as those provisions are in...

Section 742.02 | Creation and purpose of fund.

...There is hereby created an Ohio police and fire pension fund for the purpose of providing disability benefits and pensions to members of the fund and their surviving spouses, children, and dependent parents.

Section 742.03 | Board of trustees to administer and control fund.

...(A) As used in this section and in sections 742.04 and 742.05 of the Revised Code: (1) "Police officer" means a member of the fund who is or has been an employee of a police department and is not a police retirant. (2) "Firefighter" means a member of the fund who is or has been an employee of a fire department and is not a firefighter retirant. (3) "Firefighter retirant" means a member of the fund who is receiving...

Section 742.031 | Orientation program required for new members - continuing education.

...Each newly elected member of the board of trustees of the Ohio police and fire pension fund and each individual appointed to fill a vacancy on the board, shall, not later than ninety days after commencing service as a board member, complete the orientation program component of the retirement board member education program established under section 171.50 of the Revised Code. Each member of the board who has served a...

Section 742.032 | Members with excessive travel expenses ineligible for another term.

...A person who served as an elected or appointed member of the board of trustees of the Ohio police and fire pension fund for one or more entire fiscal years in fiscal years 2000, 2001, or 2002 is ineligible for re-election or reappointment to the board if the board paid travel-related expenses of the person or reimbursed the person for travel-related expenses that averaged more than ten thousand dollars annually for t...

Section 742.04 | Election of employee members, firefighter retirant member, and police retirant member.

...As used in this section, "county" means the county of residence of an individual who signs a nominating petition. Election of the employee members, firefighter retirant member, and police retirant member of the board of trustees of the Ohio police and fire pension fund shall be under the supervision and direction of the board in accordance with rules adopted under section 742.045 of the Revised Code. Nominat...

Section 742.041 | No election if only one candidate nominated.

...Notwithstanding sections 742.03 and 742.04 of the Revised Code, the board of trustees of the Ohio police and fire pension fund is not required to hold an election for a position on the board as an employee member, police retirant member, or firefighter retirant member if only one candidate has been nominated for the position by petition in accordance with section 742.04 of the Revised Code. The candidate shall ...

Section 742.042 | Candidate campaign finance statements - donor statement of independent expenditures.

...(A) As used in this section: (1) "Campaign committee" means a candidate or a combination of two or more persons authorized by a candidate to receive contributions and in-kind contributions and make expenditures on behalf of the candidate. (2) "Candidate" means an individual who has been nominated pursuant to section 742.04 of the Revised Code for election to the board of trustees of the Ohio police and fire pension...

Section 742.043 | Filing of statements - prohibited campaign activities.

...(A) No person shall knowingly fail to file a complete and accurate campaign finance statement or independent expenditure statement in accordance with section 742.042 of the Revised Code. (B) No person, during the course of a person seeking nomination for, and during any campaign for, election to the board of trustees of the police and fire pension fund, shall knowingly and with intent to affect the nomination or the...

Section 742.044 | Complaint alleging violation of RC 742.043 - procedure - fine.

...The secretary of state, or any person acting on personal knowledge and subject to the penalties of perjury, may file a complaint with the Ohio elections commission alleging a violation of section 742.043 of the Revised Code. The complaint shall be made on a form prescribed and provided by the commission. On receipt of a complaint under this section, the commission shall hold a hearing open to the public to determine...

Section 742.045 | Adoption of election rules - certification of nominating petitions and election results.

...(A) The board of trustees of the Ohio police and fire pension fund, after consultation with the secretary of state, shall adopt rules in accordance with Chapter 119. of the Revised Code, governing all of the following: (1) The administration of elections of members of the board of trustees under section 742.04 of the Revised Code and elections held under section 742.05 of the Revised Code to fill vacancies on the bo...

Section 742.046 | Disqualification of convicted member - misconduct in office - removal procedure.

...(A) The office of an employee member, firefighter retirant member, or police retirant member of the board of trustees of the police and fire pension fund who is convicted of or pleads guilty to a felony, a theft offense as defined in section 2913.01 of the Revised Code, or a violation of section 102.02, 102.03, 102.04, 2921.02, 2921.11, 2921.13, 2921.31, 2921.41, 2921.42, 2921.43, or 2921.44 of the Revised Code shall...

Section 742.05 | Vacancy on board of trustees.

...(A) Except as provided in division (B) of this section, if a vacancy occurs in the term of an employee or retirant member of the board, all the remaining members of the board shall elect a successor employee or retirant member. On certification of the election results in accordance with rules adopted under section 742.045 of the Revised Code, the successor member shall hold office until the first day of the new term ...

Section 742.06 | Oath or affirmation of office.

...Each member of the board of trustees of the Ohio police and fire pension fund, before entering upon the member's official duties, shall take and subscribe to an oath of affirmation that the member will support the constitution of the United States, the constitution of the state of Ohio, and that the member will honestly, faithfully, and impartially perform the duties of the member's office. Such oath or affirmation ...

Section 742.07 | Meetings of board of trustees.

...Within three months after all of the first appointed members of the board of trustees of the Ohio police and fire pension fund have been appointed and qualified, the governor shall call the first meeting of the board, and thereafter meetings of the board shall be called in such manner and at such times as the board prescribes, provided, that the board shall meet at least four times annually. All meetings of the board...

Section 742.071 | Video conference meetings.

...(A) Notwithstanding division (C) of section 121.22 of the Revised Code, the board of trustees of the Ohio police and fire pension fund may adopt a policy that allows a board member to attend a meeting of the board by means of video conference. The board shall include in the policy, if adopted, both of the following: (1) The number of regular meetings at which each board member shall be present in person, provided t...