Ohio Revised Code Search
Section |
---|
Section 5721.12 | Delinquent entry transferred each year.
...hall follow the land in the new owner's name, unless the taxes, assessments, interest, and penalty have been paid. |
Section 5721.191 | Form for advertisement of sale.
...eet address, description of the parcel, name and address of the last known owners of the parcel as shown on the general tax list, and total amount of the judgment) and; Whereas, such judgment orders such real property to be sold or otherwise disposed of according to law by the undersigned to satisfy the total amount of such judgment; Now, therefore, public notice is hereby given that I, ____________________ (offi... |
Section 5721.20 | Excess foreclosure proceeds.
...treasurer by the county auditor, in the name of the supposed owner. The treasurer shall retain such excess in the treasury for the proper owner of such lands upon which the foreclosure was had, and upon demand by such owner, within three years from the date of receipt, shall pay such excess to the owner. If the owner does not demand payment of the excess within three years, then the excess shall be forfeited to the d... |
Section 5721.21 | Validity of delinquent land tax certificate or master list of delinquent tracts.
...ving been charged on the duplicate in a name other than that of the rightful owner, if in other respects it is sufficiently described on the duplicate, and the taxes, assessments, interest, and penalty set forth in said certificate or master list were due and unpaid at that time. |
Section 5721.23 | Tax commissioner to administer chapter - prosecution by attorney general - expenses.
...ne or such proceeding instituted in the name of the officer whose duty it is to perform such act or to institute such proceeding, and the acts and proceedings of the tax commissioner in such behalf shall be considered valid and effectual to the same extent as if done or instituted within the time limited in such sections and by the officer required to perform such act or institute such proceeding. The attorney genera... |
Section 5721.31 | Selecting parcels for tax certificate sales.
...al descriptions of the parcels, and the names of the owners of record of the parcels. The advertisement also shall include the certificate purchase prices of the parcels or the total purchase price of tax certificates for sale in blocks of tax certificates. (D) After the county treasurer has compiled the list of parcels selected for tax certificate sales but before a tax certificate respecting a parcel is sold or tr... |
Section 5722.02 | Procedures to facilitate reutilization of nonproductive land.
...od. The instrument shall include the name and address of the applicable municipal corporation or township, the parcel or other identifying number and an affirmative statement by the municipal corporation or township that it intends to acquire the property. If the municipal corporation or township records such an instrument within the thirty-day period, then the priority right of acquisition shall be ef... |
Section 5723.03 | Redemption of forfeited property.
... on the auditor's tax list, under the name of the proper owner. |
Section 5723.05 | Advertisement by county auditor.
...e sale of the lands, which day shall be named in the notice, each forfeited tract on which the taxes, assessments, charges, penalties, interest, and costs remain unpaid will be offered for sale beginning on the date set by the auditor, at a location within the county designated by the auditor, in order to satisfy the unpaid taxes, assessments, charges, penalties, interest, and costs, and that the sale will continue f... |
Section 5723.11 | Payment of excess proceeds of sale to owner - civil action to determine owner.
...easurer separately in each case, in the name of the supposed owner, with the excess above such amount. The treasurer shall retain such excess in the treasury for the proper owner of the forfeited lands, and upon demand by such owner, within one year from the day of sale, shall pay the excess to the owner. After that one year, the treasurer shall dispose of any excess according to law or, if ... |
Section 5725.02 | Annual report.
...d Code. The report shall show also the names and addresses of all depositors whose deposits were wholly withdrawn from such institution between the day so fixed and the date on which notice of the fixing was received by such institution, or if no such notice was received, then between the day fixed and the first day of January next following, and the amount of taxable deposits of each such depositor on the day... |
Section 5725.16 | Certificate of assessment of dealers in intangibles; collection of taxes.
...the treasurer of state's office in the names of the dealers represented by those certificates. The commissioner shall collect, on behalf of the treasurer, the taxes due on the assessments certified pursuant to this section, together with any applicable penalties or interest, in the manner prescribed by section 5725.22 of the Revised Code. The commissioner shall immediately forward to the treasurer any payment... |
Section 5725.23 | Action to recover delinquent taxes.
...y or person in an action brought in the name of the state in the court of common pleas of Franklin county or any county in which such company or person has an office or place of business, and such court shall have jurisdiction of such action regardless of the amount involved. The attorney general, on request of the superintendent of insurance or tax commissioner, shall institute such action in the court of common ple... |
Section 5726.01 | Definitions.
...partnership, or registration of a trade name. (H) "Financial institution" means a bank organization, a holding company of a bank organization, or a nonbank financial organization, except when one of the following applies: (1) If two or more such entities are consolidated for the purposes of filing an FR Y-9, "financial institution" means a group consisting of all entities that are consolidated in the FR Y-9. ... |
Section 5727.12 | Valuation and assessment of railroad properties.
...roperty shall be assessed solely in the name of its owner. |
Section 5727.53 | Action to recover taxes.
...e recovered by an action brought in the name of the state in the court of common pleas of Franklin county, or of any county in which such public utility is doing business, or in which the line of any railroad company is located, and such court of common pleas shall have jurisdiction of the action regardless of the amount involved. The attorney general, on request of the tax commissioner, shall institute such action i... |
Section 5727.93 | Registration.
...his section. The list shall contain the name and address of each company registered by the commissioner. The list and subsequent updates of it shall be open to public inspection. |
Section 5728.04 | Operation without permit prohibited.
...ll transmit to the tax commissioner the name and the permanent address of the owner of the commercial car or commercial tractor operated in violation of this section, the registration number, the state of registration, and the certificate of title number of the commercial car or commercial tractor. The commercial car or commercial tractor involved in a violation of division (A)(1) or (2) of this section may be detain... |
Section 5729.09 | Annual report required of chief officer.
...file a statement under oath showing the names of each fire insurance company or association with whom or for whom liability for insurance on property located wholly or partially in this state has been reinsured, disposed of, ceded, pooled, divided, or in any manner reduced or increased. |
Section 5733.042 | Computing net income of member of affiliated group.
... patent applications, trademarks, trade names, and similar types of intangible assets. (2) Any related member that is a personal holding company as defined in section 542 of the Internal Revenue Code without regard to the stock ownership requirements set forth in section 542(a)(2) of the Internal Revenue Code; (3) Any related member that is not a corporation and is directly, indirectly, constructively, or benefic... |
Section 5735.01 | Motor fuel tax definitions.
...n the preceding sentence, regardless of name or characteristics, is conclusively presumed to have been done to produce gasoline, unless the product obtained by the blending is entirely incapable for use as fuel to operate a motor vehicle. An additive, blend stock, or alcohol is presumed to be sold for blending unless a certification is obtained as required by the tax commissioner. (F) "Public highways" means lands a... |
Section 5735.07 | List of dealers that have valid licenses or registrations.
...his chapter. The list shall contain the name, address, and federal identification number or other motor fuel tax account number of each such person and, for motor fuel dealers, the number of gallons of motor fuel upon which those dealers were required to pay the tax as reported on the report or as determined by investigation of the commissioner. |
Section 5735.15 | Seller's statement required when purchaser claims right to refund.
... documentation also shall set forth the name and address of the purchaser, the number of gallons of motor fuel sold, the price paid for or the price per gallon of the motor fuel sold, the proposed use for which such motor fuel is purchased, and such other information as the commissioner requires. When motor fuel is sold to a person who claims to be entitled to reimbursement under division (B) of section 5735.14 of th... |
Section 5735.34 | Sale or discontinuing business.
...of the sale or discontinuation and the name and contact information of the purchaser, if applicable. The purchaser of the business shall withhold a sufficient amount of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until the seller produces a receipt from the tax commissioner showing that the taxes, interest, and penalties have been paid, or until the seller produ... |
Section 5735.50 | Notice of federal and state motor fuel tax rates.
...this section, and shall not display the name of any public official, state employee, or state agency. No color shall be displayed on the notice other than red, white, or blue. The width and length of a fuel tax notice shall not be less than four inches and shall not exceed four and one-half inches. (3) The director shall, within ninety days after an adjustment date, distribute fuel tax notices to each county audito... |