Ohio Revised Code Search

....43 of the Revised Code shall be in the name of the state and be commenced within three months after the offense is committed. Sections 5591.33 to 5591.43 of the Revised Code do not take away from the board of county commissioners a right of action for damages, which it may have against a person for injury done to a bridge.

...on. A schedule bond shall designate the name or position of each employee covered by the bond. The commissioner shall by rule provide for canceling, renewing, and increasing the bond authorized by this section.

...her persons or officers shall be in the name of the department of taxation.

...(4) Providing information regarding the name, account number, or business address of a holder of a vendor's license issued pursuant to section 5739.17 of the Revised Code, a holder of a direct payment permit issued pursuant to section 5739.031 of the Revised Code, or a seller having a use tax account maintained pursuant to section 5741.17 of the Revised Code, or information regarding the active or inactive status of ...

...turn preparer to include the preparer's name and federal preparer tax identification number when filing any return or application for refund. If a tax return preparer fails to include this information when required to do so by the commissioner, or if the information provided is false, inaccurate, or incomplete, the commissioner may impose a penalty of fifty dollars for each such failure, provided that the maximum pen...

...r transaction are clearly identified by name, location, or other pertinent facts. (2) The request relates to a "tax" as defined in section 5703.50 of the Revised Code. (3) The commissioner's response is signed by the commissioner and designated as an "opinion of the tax commissioner." (C) An opinion of the tax commissioner shall remain in effect and shall protect the taxpayer for whom the opinion was prepare...

...mmissioner a petition that includes the name and amount of the fund, the fund to which it is desired to be transferred, a copy of such resolution with a full statement of the proceedings pertaining to its passage, and the reason or necessity for the transfer. The commissioner shall approve the transfer of such funds upon determining each of the following: (A) The petition states sufficient facts; (B) That there a...

...of a tax for the benefit of __________ (name of subdivision or public library) for the purpose of __________ (the purpose stated in the resolution), that the county auditor estimates will collect $_____ annually, at a rate not exceeding __________ mills for each $1 of taxable value, which amounts to $__________ for each $100,000 of the county auditor's appraised value, for __________ (number of years levy is to run, ...

...posed by the _____________ (here insert name of school district) for the purpose of _____________ (here insert purpose of levy) in the sum of $__________ (here insert annual amount the levy is to produce) and a levy of taxes to be made outside of the ten-mill limitation estimated by the county auditor to average __________ mills for each $1 of taxable value, which amounts to $__________ for each $100,000 of the coun...

... imposed by the __________ (here insert name of school district) for the purpose of providing for the necessary requirements of the school district in the initial sum of $__________ (here insert the annual dollar amount the levy is to produce in its initial year), and a levy of taxes be made outside of the ten-mill limitation estimated by the county auditor to require __________ mills for each $1 of taxable value, wh...

...enditure, the date of the purchase, the name of the vendor, the specific appropriation items from which the expenditures are to be made, and any additional information as the auditor of state may prescribe. (3) Upon certification by the auditor or other chief fiscal officer that a certain sum of money, not in excess of an amount established by resolution or ordinance adopted by a majority of the members of the legi...

... of state: "A tax for the benefit of (name of lake facilities authority) __________ for the purpose of __________, that the county auditor estimates will collect $_____ annually, at a rate not exceeding _________ mills for each $1 of taxable value, which amounts to $____________ for each $100,000 of the county auditor's appraised value, for ____________ (life of indebtedness or number of years the levy is to run). ...

...nalties thereon, by civil action in his name as treasurer, for the sale of the interest, in the court of common pleas of the county in the same way mortgage liens are enforced. Upon application of the plaintiff, the court of common pleas shall advance such cause on the docket, so that it may be first heard. No tax imposed under this section shall be a lien on the real property in which the interest is held. It is ...

... lessees and shall be assessed in their names. Whenever lands appropriated by congress for the support of schools or for ministerial purposes are held under a perpetual lease subject to revaluation, the interest of such lessees in such lands shall be subject to taxation. In determining the value for taxation purposes of such leasehold interest, the true value in money of the land shall be ascertained, the annual rent...

...idavit shall identify the transferee by name. If the organization transfers title to the property to anyone other than a qualified low-income family, the exemption, if it has not previously expired, shall terminate, and the property shall be restored to the tax list for the year following the year of the transfer and a charge shall be levied against the property in an amount equal to the amount of additional taxes th...

... statement shall identify each owner by name and social security number and shall be filed with the tax commissioner by the date prescribed by the commissioner, which shall be no earlier than the fifteenth day of the month following the close of the enterprise's taxable year for which the credit is claimed. (D) All state income tax or corporation franchise tax credits provided under this section shall be claimed i...

...l identify each owner or shareholder by name and social security number and shall be filed with the tax commissioner by the date prescribed by the tax commissioner, which shall be no earlier than the fifteenth day of the month following the close of the enterprise's taxable year for which the credit is claimed. The taxpayer shall claim the credit in the order required under section 5733.98 or 5747.98 of the Revised ...

... benefits certificates issued; (3) The names of the municipal corporations and counties that have entered agreements under sections 5709.62, 5709.63, and 5709.632 of the Revised Code; (4) The number of new employees hired as a result of the tax and other incentives provided under sections 5709.61 to 5709.69 of the Revised Code; (5) Information on agreement terms concerning school district revenue that are not prov...

..., the date each zone was certified, the name of each municipal corporation or township within each zone, and the total population of each zone according to the most recent data available; (2) The number of enterprises that are subject to those agreements and the number of full-time employees subject to those agreements within each zone, each according to the most recent data available and identified and categorized ...

...y, the valuation or amount thereof, the name of the owner, and the taxing district where assessable. (E) "Taxing district" means, in the case of property assessable on the classified tax list and duplicate, a municipal corporation or the territory in a county outside the limits of all municipal corporations therein; in the case of property assessable on the general tax list and duplicate, a municipal corporation o...

...ies shall be listed and assessed in the name of the separate owners thereof; but the parent corporation making such return shall not be required to list any of its investments in the stocks, securities, and other obligations of its subsidiaries, and in computing the amount of taxable credits inter-company accounts shall be eliminated. The commissioner may adopt regulations to govern the use of consolidated returns au...

...ch tax. The tax bill shall contain the name of the taxpayer; the taxable value, tax rate, and taxes charged for each year being assessed; the total amount of taxes due; the final date payment may be made without additional penalty; and any other information the treasurer considers pertinent or necessary. Taxes due and payable as a result of a deficiency assessment, less any amount specifically excepted from co...

...he real estate, or the person in whose name the same stands charged on the duplicate, by mail or in person, of the changes the auditor has made in the assessments of such property. Such notice shall be given at least thirty days prior to the issuance of the tax bills. Failure to receive notice shall not invalidate any proceeding under this section. (D) The auditor shall make the necessary abstracts from books ...

...als therein to its taxable value in the name of the owner thereof. If the auditor finds that rights to minerals contained or produced in or upon any lot or parcel of land have been previously created and not separately assessed for taxation, he shall apportion the aggregate valuation of the lot or parcel and the right to minerals therein as provided in section 5713.06 of the Revised Code. If the value of any lot or ...

...previously assessed for taxation in the name of the same person, but the title to the fee of the soil is in one or more persons and the title to such minerals, or any right to the minerals, is in another person, the county auditor shall ascertain the aggregate value of such lot or parcel of land and the minerals or rights thereto, and shall equitably divide and apportion such aggregate valuation between the owner of ...