Ohio Revised Code Search
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Section 5311.05 | Condominium declaration.
...are required to be members of a not-for-profit organization that provides facilities or recreation, education, or social services to owners of property other than the condominium property; (10) The method by which the declaration may be amended, which, except as provided in division (E) of this section, division (E) of section 5311.04, division (B) of section 5311.041, and sections 5311.031 to 5311.033 and 5311.051... |
Section 5311.09 | Unit owners association records.
...tribution, and collection of the common profits, losses, and expenses among and from the unit owners; (c) Minutes of the meetings of the association and the board of directors; (d) Records of the names and addresses of the unit owners and their respective undivided interests in the common elements. (2) Within thirty days after a unit owner obtains a condominium ownership interest, the unit owner shall provide... |
Section 5311.26 | Written statement of material circumstances or features affecting condominium development.
...datory dues and membership in a not-for-profit organization described in division (B)(9) of section 5311.05 of the Revised Code. The projection shall be prepared by the developer, specifically state the assumptions and bases of the projection, and include a complete statement of the estimated monthly cost per unit for the two-year period, including all of the following: (1) The formula for determining each unit's ... |
Section 5502.63 | Poster and brochure describing safe firearms practices and information regarding human trafficking.
...ay, 7 days a week - Operated by a non-profit, non-governmental organization - Anonymous & confidential - Accessible in 170 languages - Able to provide help, referral to services, training, and general information." The statement shall appear on each poster in English, Spanish, and, for each county, any other language required for voting materials in that county under section 1973aa-1a of the "Voting Rights ... |
Section 5505.08 | No participation by trustees.
...st, direct or indirect, in the gains or profits of any investment made by the board, nor as such, directly or indirectly, receive any pay or emolument for his services. No trustees or employee of the board, directly or indirectly, for himself or as an agent or partner or others, shall borrow any of its funds or deposits or in any manner use the same except to make such current and necessary payments as are authorize... |
Section 5528.54 | Issuing general obligations to finance state projects.
...nd accreted amounts from, including any profit made on the sale, exchange, or other disposition of, the obligations shall at all times be free from taxation, direct or indirect, within the state. (R) This section applies only with respect to obligations issued and delivered prior to September 30, 2000. |
Section 5531.10 | Issuing obligations for state infrastructure projects.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within this state. |
Section 5537.20 | Turnpike and infrastructure projects, property, income, and bonds free from taxation.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 5537.30 | Program for the placement of business logos for identification purposes on directional signs within the turnpike right-of-way.
...t and indirect costs and any reasonable profit earned by a person awarded a contract to operate, maintain, or market the business logo sign program shall be remitted to the commission. (3) If the commission operates such a program and does not contract with a private person to operate it, all money collected from participating businesses shall be retained by the commission. (C) The program shall permit the busi... |
Section 5540.01 | Transportation improvement district definitions.
... financing of a project, and income and profit from the investment of the proceeds of bonds or of any revenues. (G) "Street or highway" has the same meaning as in section 4511.01 of the Revised Code. (H) "Financing expenses" means all costs and expenses relating to the authorization, issuance, sale, delivery, authentication, deposit, custody, clearing, registration, transfer, exchange, fractionalization, replace... |
Section 5540.14 | Enforcing rights of bondholder.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 5545.08 | When improvement may be made without petition or competitive bidding.
...incorporated or unincorporated, not for profit, of not less than one thousand citizens of any county, one of the purposes of which is the improvement, maintenance, and repair of the public highways of such county, the commission, as provided for in section 5545.01 of the Revised Code, having the right to expend money in grading, draining, curbing, and improving county roads and state highways by the use of gravel, ma... |
Section 5593.22 | Operation and maintenance of bridges by bridge commission exempt from taxation.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 5595.11 | Taxation.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
Section 5701.06 | Investments defined.
...ation; (4) Stock purchase, pension, or profit-sharing plans established by an employer for the benefit of his employees or those of his subsidiaries; (5) Ownership interests of the depositors in an incorporated financial institution, the capital of which is not divided into shares, or which has no capital stock. (D) All equitable interests, life or other limited estates, and annuity interests in any investment des... |
Section 5701.08 | Used in business, business defined.
...except agriculture, conducted for gain, profit, or income and extends to personal service occupations. |
Section 5703.03 | Appointment of members of board of tax appeals - terms of office.
...shall not hold any position of trust or profit or engage in any occupation, employment, or business interfering with or inconsistent with his duty as an employee. No member or employee shall serve on or under any committee of any political party. Each member of the board, the secretary, and attorney examiners of the board may, for his purposes of the laws relating to taxation, administer oaths, certify to official a... |
Section 5703.07 | Bond of tax commissioner - duty to devote entire time to office.
...shall not hold any position of trust or profit or engage in any occupation, employment, or business interfering with or inconsistent with his duty as commissioner or an employee, or serve on or under any committee of any political party. |
Section 5703.56 | Sham transactions.
...s no business purpose or expectation of profit other than obtaining tax benefits. (2) "Tax" includes any tax or fee administered by the tax commissioner. (3) "Taxpayer" includes any entity subject to a tax. (4) "Controlled group" means two or more persons related in such a way that one person directly or indirectly owns or controls the business operation of another member of the group. In the case of persons with ... |
Section 5709.121 | Exclusive charitable or public purposes defined.
...public worship and not with the view to profit. (3) It is used by an organization described in division (D) of section 5709.12 of the Revised Code. If the organization is a corporation that receives a grant under the Thomas Alva Edison grant program authorized by division (C) of section 122.33 of the Revised Code at any time during the tax year, "used," for the purposes of this division, includes holding property ... |
Section 5709.14 | Exemption of graveyards.
... company, or corporation with a view to profit, or for the purpose of speculating in the sale thereof, shall be exempt from taxation. |
Section 5709.18 | Exemption of prehistoric earthworks or historic buildings.
... historic building and are not held for profit but dedicated to public uses as prehistoric parks or as historic grounds, or which are dedicated under section 149.52 of the Revised Code, shall be exempt from taxation. The owners of such prehistoric parks or historic grounds may establish reasonable rules governing access thereto. |
Section 5709.45 | Downtown redevelopment districts.
...1724.12 of the Revised Code, or to a nonprofit corporation, as defined in section 1702.01 of the Revised Code, the primary purpose of which is redeveloping historic buildings and historic districts for use by the corporation to rehabilitate a historic building within the downtown redevelopment district or to otherwise promote or enhance the district. Amounts contributed under division (E)(2) of this section shall not... |
Section 5709.76 | Exempting public obligations and purchase obligations.
...obligations; (3) The transfer, and any profit made on the sale, exchange, or other disposition, of public obligations. (B) The exemptions granted by division (A) of this section apply to public obligations and purchase obligations issued, incurred, or entered into before, on, or after March 29, 1988, but only for taxable years ending on or after the later of July 1, 1988, or March 29, 1988. (C) This section s... |
Section 5711.05 | Returns of taxable property - fiduciary returns.
... than a warehouseperson's lien, or any profit to be derived from its sale. All the taxable property, except investments and other taxable intangible property yielding income, of a person for whose benefit property is held in trust shall be returned by the trustee, and if any beneficiary of such a trust is a person under a legal disability residing in this state, and for whom there is no other fiduciary in this... |