Ohio Revised Code Search

...stead exemption" means the reduction of taxes allowed under division (A) of section 323.152 of the Revised Code. (H) "Low- and moderate-income persons" has the same meaning as in section 175.01 of the Revised Code.

...o provide for the raising of revenue by tax levies, sales of bonds, or otherwise shall take all steps necessary to secure the funds for any purpose set forth in sections 6109.11 to 6109.20 of the Revised Code. When the funds are secured, or the bonds therefor have been sold, such funds shall be considered as in the treasury and appropriated for such particular purpose, and shall not be used for any other purpose.

...he power of levying general or special taxes. (D) "Court" means the court of common pleas in which the petition for the organization of a sanitary district was filed and granted. In the case of a district lying in more than one county, "court" means the court comprised of one judge of the court of common pleas from each county as provided in section 6115.04 of the Revised Code. (E) "Land" or "property," unles...

...bonds, in the levying of assessments or taxes, and in all other matters affecting only the improvements of the district for water supply for domestic, municipal, and public use all proceedings and records thereof shall be kept separate from and shall not be amalgamated with the proceedings and records of the district in case it is also organized for other purposes, and no maintenance assessments shall be levied upon ...

...the power of levying general or special taxes. (F)(1) "Benefit" or "benefits," except as ordered in section 6131.31 of the Revised Code, means advantages to land and owners, to public corporations as entities, and to the state resulting from drainage, conservation, control and management of water, and environmental, wildlife, and recreational improvements. Factors relevant to whether such advantages result include:...

...rs, and the corporate character of such municipal corporation in respect thereto, shall remain in effect as though no surrender had been made. After the presentation of a petition requesting such surrender, the city or legislative authority thereof shall not incur or create any new debt or liability, enter into any new contract, or increase the debts and liabilities of such city in any manner during the pendency of ...

...ing the next semiannual distribution of taxes.

...failed for any fiscal year to adopt the tax budget required by section 5705.28 of the Revised Code. (6) A village elected official has been convicted of theft in office, either under section 2921.41 of the Revised Code or an equivalent criminal statute at the federal level, at least two times in a period of ten years. The convicted official with respect to those convictions may be the same person or different perso...

...o shall keep an accurate account of all taxes and assessments, and of all money due to, all receipts and disbursements by, and of all assets and liabilities of the municipal corporation, and of all appropriations made by the legislative authority. The auditor shall, at the end of each fiscal year, and more often if required by the legislative authority, audit the accounts of the several departments and officers and s...

...5.17 of the Revised Code for the annual tax ordinance. The annual appropriation ordinance shall be submitted to the legislative authority at its first meeting after the beginning of the municipal corporation's fiscal year, and the total of any appropriation ordinance passed by such legislative authority shall not exceed the total balances carried over from the previous fiscal year plus the estimated revenue of ...

...e court of common pleas shall thereupon tax the petitioners with the costs, and record the proceedings in a book to be kept by him for that purpose. Such change shall not alter or affect any right, liability, action, or right of action, civil or criminal.

...of the annexing municipal corporation, taxes levied upon it as such have been paid, and it has been subjected to the authority of the legislative authority of the annexing municipal corporation.

...o make such adjustment of funds, unpaid taxes, claims, indebtedness, and other fiscal matters as the board determines to be proper. Transcripts of the ordinances, agreement, and resolution certified by the board shall be filed in the office of the secretary of state and shall also be filed and recorded in the office of the county recorder. All fees and costs for such filing and recording shall be assumed and paid by...

...f returning such lots as acreage to the tax duplicate, the same procedure shall be required.

...ised Code. Revenues derived from local taxes or otherwise, for the purpose of conserving energy or for defraying the current operating expenses of the municipal corporation, may be pledged and applied to the payment of interest and the retirement of the notes. The notes may be sold at private sale or given to the contractor under an installment payment contract authorized by division (C) of this section. ...

...s are necessary in each case to pay the taxes levied against the real estate used in such operation, and to pay all costs of maintenance, repairs, operation, and regulation of such off-street parking facilities or structures, may, irrespective of the provisions of section 5705.10 of the Revised Code, until such bonds are fully paid and retired, be paid into the bond retirement funds or sinking funds, as the case may ...

...est maturing previous to the receipt of taxes or other revenues from which such interest ultimately is to be paid. (e) A reserve fund, that may be included in the issue, to secure the payment of principal and interest on the issue not to exceed a sum equal to the principal and interest payments for the year during the issue in which principal and interest payments shall be the highest. (2) Agree to the payment of i...

...delivery, method of payment, and sales tax. This type of information shall be provided on the internet at the time of the auction and may be provided before that time upon request after the terms and conditions have been determined by the legislative authority or its representative.

... methods: (A) By a percentage of the tax value of the property assessed; (B) In proportion to the benefits that may result from the improvement; (C) By the front foot of the property bounding and abutting upon the improvement.

...d by the internal revenue service to be tax-exempt pursuant to section 501(c)(3) of the Internal Revenue Code. The ordinance shall be adopted as other ordinances and a succinct summary of the ordinance shall be published in the manner provided in section 731.21 of the Revised Code. Bonds and anticipatory notes may be issued in anticipation of the collection of such special assessments, under section 133.17 of the Rev...

...axation, the legislative authority of a municipal corporation shall fix, for the purpose of such assessment, the value of such lots as they stand and of such lands at what the legislative authority considers a fair average depth for lots in the neighborhood, so that it will be a fair average of the assessed value of other lots in the neighborhood. In making assessments either way on land not subdivided into lots but ...

...s shall be: (1) By a percentage of the tax value of the property assessed; (2) In proportion to the benefits which may result from the improvement; (3) By the foot front of the property bounding and abutting upon the improvement. (E) State the mode of payment, the payment schedule or schedules according to which the special assessments to be levied will be payable, and, if more than one payment schedule is author...

...paper of general circulation within the municipal corporation; (b) Publication of the notice on the web site of the municipal corporation. (2) The notice shall also set forth the place where such estimated assessments are on file and are open for public inspection. (C) The return of the person serving the notice or a certified copy thereof or a returned receipt for notice forwarded by certified mail accepted ...

...s shall be: (1) By a percentage of the tax value of the property assessed; or (2) In proportion to the benefits which may result from the improvement; (D) State the mode of payment and the number of annual installments of the special assessments to be levied; (E) Provide for the preparation of a proposed assessment list in accordance with the method set forth in the resolution showing the amount of the assessment...

...er cases the costs shall be paid by the municipal corporation.