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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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municipal tax
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Section 6101.05 | Proceedings for establishment of a conservancy district.

...ed wholly within the limits of a single municipal corporation. The petition shall pray for the organization of the district by the name proposed. Upon the filing of the petition a judge of the court of common pleas of the county in which the petition was filed shall determine whether it bears the necessary signatures and complies with the requirements of this section as to form and content. No petition with the req...

Section 6101.59 | Conservancy district assessment constitutes lien.

...of the state for general state, county, municipal corporation, school, and road taxes shall be paramount, upon all the lands and other property or public corporation against which the assessments are levied as is provided in this chapter. No lands or properties to which the lien of the conservancy district assessments has attached shall be forfeited to the state pursuant to its lien for taxes except pursuant to secti...

Section 6101.61 | Annual levy procedures.

...axes for public purposes in any county, municipal corporation, or political subdivision in which the lands are situated shall perform all acts that are necessary to the collection of any of the assessments that have been imposed and to the levying, imposing, and collecting of any assessment that it is necessary to make for the purpose of paying the principal and interest of the bonds. Any holder of any bonds issued p...

Section 6101.62 | Water department funds used to pay levy or assessment.

...ch use of funds of the water works of a municipal corporation shall be in addition to the uses permitted by sections 715.08, 735.29, 743.04, and 743.05 of the Revised Code. For the purpose of producing sufficient revenue to provide for such payment of assessments or annual levies of a district, in addition to the other expenses and obligations of the water department, the officers of such public corporation having au...

Section 6103.25 | Acquisition or appropriation of property.

...as subject to real or personal property taxes prior to the purchase or appropriation, the board may make payments to a school district of all or a portion of the amount of the taxes that otherwise would have been received by the district if the purchase or appropriation had not occurred. The payments shall be authorized by a resolution adopted by the board. As used in this section, "school district" means a "city sc...

Section 6115.58 | Sanitary district assessments and taxes constitute a lien.

...of the state for general state, county, municipal corporation, school, and road taxes shall be paramount, upon all the lands and other property against which such taxes are levied as is provided in this chapter. Such lien may be evidenced by a certificate substantially in the form set forth in division (F) of section 6115.79 of the Revised Code. The certificate and tables shall be prepared by the secretary of the san...

Section 6115.61 | Appropriation of fund of water department for payment of assessments or water charges.

...ch use of funds of the water works of a municipal corporation shall be in addition to the use permitted by sections 715.08, 743.04, 743.05, and 735.29 of the Revised Code. For the purpose of producing sufficient revenue to provide for such payment of assessments or annual levies of a district, in addition to the other expenses and obligations of the water department, or to pay charges for water, which charges are to ...

Section 715.692 | Creation of joint economic development review council.

...trict. (3) "Contracting party" means a municipal corporation, county, or township that is a party to a joint economic development zone contract under section 715.691 of the Revised Code or, if the contract has not yet taken effect, will be a party to such a contract. (4) A business "operates within" a zone if the net profits of the business or the income of employees of the business would be subject to an inc...

Section 715.81 | Authority of municipal corporations and townships.

...o political subdivision shall grant any tax exemption under Chapter 1728. or section 3735.67, 5709.62, 5709.63, or 5709.632 of the Revised Code on any property located within the zone that is subject to division (I)(2) of section 715.691 of the Revised Code, without the consent of the contracting parties. The prohibition against granting a tax exemption under this section does not apply to any exemption filed, pendin...

Section 727.34 | Lien of assessment or installment.

...o the county auditor for entry upon the tax lists for collection under section 727.30 or 727.33 of the Revised Code, or causes the proper action to be commenced, in a court having jurisdiction thereof, to enforce the lien against such lots or lands, in which case the lien shall continue in force so long as the assessment or any installment thereof remains on the tax list uncollected, or so long as the action is pendi...

Section 735.29 | General powers and duties.

...uplicate and collected as other village taxes, or it may collect them by actions at law in the name of the village. When water rents or charges are not paid when due, the board may do either or both of the following: (A) Certify them, together with any penalties, to the county auditor. The county auditor shall place the certified amount on the real property tax list and duplicate against the property served by the c...

Section 751.03 | County treasurer to receive certificate in payment of taxes - disposition of canceled and supplemental certificates.

...levied upon premises located within the municipal corporation issuing such certificates. The county treasurer shall distribute the canceled receipted housing certificates and supplemental housing certificates to the subdivision issuing them in the same manner as cash.

Section 751.04 | Legislative authority to make provision for housing certificates in tax budget.

...plicate. The legislative authority of a municipal corporation issuing housing certificates under such sections shall include within the tax budget each year provision for the obligations incurred and to be incurred by the issuance of such certificates and shall make due provision in the annual appropriation ordinance for such purposes.

Section 755.181 | Petition for membership in joint recreation district; withdrawals.

...t recreation district does not impose a tax, the petitioning subdivision becomes a member upon approval by the joint recreation district's board of trustees. If the joint recreation district imposes a tax, the petitioning subdivision becomes a member after approval by the joint recreation district's board of trustees and after approval of the tax by the electors of the petitioning subdivision. In such a case, the joi...

Section 9.482 | Contracting for services between political subdivisions.

...vided in sections 715.70 to 715.83, or municipal utility districts as provided in section 715.84 of the Revised Code. (D) No county elected officer may be required to exercise any power, perform any function, or render any service under an agreement entered into under this section without the written consent of the county elected officer. No county may enter into an agreement under this section for the exercis...

Section 9.66 | Indication of outstanding liability owed to state in application for economic development assistance.

...olitical subdivision" means any county, municipal corporation, or township of the state. (4) "State agency" means every organized body, office, or agency established by the laws of the state for the exercise of any function of state government. (B) A person who applies to the state, a state agency, or a political subdivision for economic development assistance shall indicate on the application for assistance whethe...

Section 902.04 | Purpose of loans, debts, bonds.

...reof. (E) If the issuer is a county or municipal corporation, then prior to the delivery of bonds issued under authority of this section, the issuing authority shall send written notice to the director of agriculture and the director of development either by certified mail or, if the issuing authority has record of an internet identifier of record associated with the director, by ordinary mail and by that internet i...

Section 102.04 | No compensation to elected or appointed state official other than from agency served.

...limited to, the filing, or amendment of tax returns, applications for permits and licenses, incorporation papers, and other documents.

Section 103.143 | Local impact statement of net additional cost to school districts, counties, townships, or municipal corporations.

... state agencies supported by motor fuel tax revenue; (3) The biennial operating appropriations bill or bills for the bureau of workers' compensation and the industrial commission; (4) Any other bill that makes the principal biennial operating appropriations for one or more state agencies; (5) The bill that primarily contains corrections and supplemental appropriations to the biennial operating appropriations bills...

Section 109.71 | Ohio peace officer training commission created - definitions.

...; (3) Employees of the department of taxation engaged in the enforcement of Chapter 5743. of the Revised Code and designated by the tax commissioner for peace officer training for purposes of the delegation of investigation powers under section 5743.45 of the Revised Code; (4) An undercover drug agent; (5) Enforcement agents of the department of public safety whom the director of public safety designates und...

Section 118.03 | Fiscal emergency conditions.

...s for one or more other subdivisions or taxing districts. (4) The existence of a condition in which all accounts that, at the end of its preceding fiscal year, were due and payable from the general fund and that either had been due and payable for at least thirty days at the end of the fiscal year or to which a penalty has been added for failure to pay by the end of the fiscal year, including, but not limited to, fi...

Section 118.06 | Submission of detailed financial plan.

...ill conform to statutes with respect to tax budgets and appropriation measures; (h) The detail, the form, and the supporting information that the commission may direct; (i) An evaluation of the feasibility of entering into shared services agreements with other political subdivisions for the joint exercise of any power, performance of any function, or rendering of any service, if so authorized by statute. (2) The f...

Section 118.18 | Debt obligation definitions.

...igations and any additional anticipated taxes and revenues pledged in accordance with division (A) of section 118.20 of the Revised Code.

Section 119.12 | Appeal by party adversely affected - notice - record - hearing - judgment.

...apply to appeals from the department of taxation. (D) Any party desiring to appeal shall file a notice of appeal with the agency setting forth the order appealed from and stating that the agency's order is not supported by reliable, probative, and substantial evidence and is not in accordance with law. The notice of appeal may, but need not, set forth the specific grounds of the party's appeal beyond the statement ...

Section 120.33 | Alternative system of selected or appointed counsel.

...nses approved by the court shall not be taxed as part of the costs and shall be paid by the county. However, if the person represented has, or may reasonably be expected to have, the means to meet some part of the cost of the services rendered to the person, the person shall pay the county an amount that the person reasonably can be expected to pay. Pursuant to section 120.04 of the Revised Code, the county shall pay...