Ohio Revised Code Search

...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.

... the property becomes subject to estate taxes under Chapter 5731. of the Revised Code. Any charges, fees, or other costs incurred by the municipal corporation as a result of additional accounting requirements or borrowing made necessary by the deferment shall be added to the amount of the assessment and collected in the same manner as the assessment. The amount of any assessment deferred under this section shall be ...

...y auditor shall annually place upon the tax list and duplicate the penalty and interest as provided in this chapter.

... for the collection of state and county taxes. The city director of law or the authorized legal representative of the municipal corporation shall act as attorney for the treasurer of the municipal corporation in actions brought for enforcement of the lien of delinquent special assessments. No interest or amount to cover the cost of collection shall be added to the unpaid special assessment unless at least thirty day...

...e special assessment collected from the tax list.

... it. If the legislative authority of a municipal corporation provides that the treasurer of the municipal corporation shall collect an assessment, the legislative authority, in the assessing ordinance, shall add to the assessment an amount to cover the cost of its collection.

...paper of general circulation within the municipal corporation. The return of the person serving the notice or a certified copy thereof or a returned receipt for notice forwarded by certified mail accepted by the addressee or anyone purporting to act for him shall be prima-facie evidence of the service of notice under this section. Such notice shall also set forth the place where the specifications governing the const...

...nown address or to the address to which tax bills are sent, or by a combination of the foregoing methods. If it appears by the return of service or the return of the certified mail notice that one or more of such owners cannot be found, such owners shall be served by publication of the notice once in a newspaper of general circulation within the municipal corporation. The return of the person serving the notice or a ...

..., or any part thereof, upon the general tax duplicate. The portion of lots and lands owned by a railroad as defined in section 4907.02 of the Revised Code that are covered by railroad track are exempt from sewer or drain assessments required by this section.

...e manner as other municipal corporation taxes. The legislative authority may change such rates or charges from time to time as is deemed advisable. The legislative authority of a municipal corporation operating under a charter may establish such schedule of rates and provide for its administration by designating the department or officer to be charged with the enforcement of sections 729.49 to 729.52, inclusive, of t...

... repeal any law authorizing the levy of taxes in municipal corporations to provide for firemen, police, and sanitary police pension funds, and to create and perpetuate boards of trustees for the administration of such funds.

...auditor or the clerk of the village all taxes, assessments, and moneys collected for such purpose, and shall invest and disburse them in the manner provided by law. For the satisfaction of any obligations under its supervision, the board may sell or use any of the securities or moneys in its possession.

...d as deferred income for federal income tax purposes. "Salary" includes payments for overtime that are included in the payroll for the period in which the overtime is worked or the payroll for any period not later than sixty days after the overtime is worked. (2) "Salary" does not include any of the following: (a) Compensation for services outside the scope of an employee's regular employment; (b) Reimbursement...

...pplicable to the payment of real estate taxes.

... fund, or revenue derived from property taxes levied for parks and recreational purposes, for the public purpose of presenting community events that are open to the public at such parks, playgrounds, playfields, gymnasiums, public baths, swimming pools, or indoor recreation centers. (C) The board of county commissioners may adopt rules for the preservation of good order within parks, playfields, and reservations o...

...y appropriate and cause to be raised by taxation an amount for the purpose of maintaining and operating those parks, recreational facilities, and community centers. A joint recreation district may levy a tax, subject to Chapter 5705. of the Revised Code, to acquire, maintain, and operate recreational facilities and community centers.

...he county shall place the lands on the tax duplicate of the county in the names of such reversionaries as are known to and supplied by the legislative authority of the municipal corporation or the board or officer having supervision or management of such real estate. If the legislative authority of such board or officer is unable to furnish the names of such reversioners, the legislative authority of a municipa...