Ohio Revised Code Search

...ourts shall take judicial notice of the classification of municipal corporations, and of their advancement, reduction, and dissolution.

...As used in sections 703.31 to 703.39 of the Revised Code: "Date the dissolution is effective" means the date the election result is certified under section 703.33 or 703.331 of the Revised Code or the date the attorney general files a certified copy of a court's order of dissolution with the secretary of state, auditor of state, and county recorder, as applicable, under section 118.31 or 703.34 of the Revised Code....

...The process for dissolving a village, whether the dissolution is determined under section 118.31, 703.33, 703.331, or 703.34 of the Revised Code, shall be conducted in accordance with sections 703.31 to 703.39 of the Revised Code.

...(A) Villages may voluntarily dissolve upon the petition to the legislative authority of the village, or, in the alternative, to the board of elections of the county in which the largest portion of the population of the village resides as provided in division (B)(1) of this section, of at least thirty per cent of the electors thereof, to be determined by the number voting at the last regular municipal election, and by...

...(A) Not later than the last day of the year that is immediately after the year the results of a federal decennial census are released, the county auditor, county treasurer, and one member of the board of county commissioners selected by the board of county commissioners, jointly shall evaluate each village located within the county to determine if, over the approximate ten year period beginning the day the results of...

...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...

...During the period when a dissolution is in question, both of the following apply: (A) The legislative authority of the village shall not create any new debts, obligations, or liabilities except to the extent the debt, obligation, or liability is necessary in connection with the continued provision of the village's utilities consistent with prudent utility practice. (B) The legislative authority of the village sha...

...he dissolution is effective, other than tax levies and special assessments preserved under section 703.371 of the Revised Code, shall not take effect. (E) A charter, if applicable, and all ordinances and resolutions of the village, except for tax levy and special assessment ordinances and resolutions preserved under section 703.371 of the Revised Code and ordinances and resolutions necessary to maintain such tax le...

...(A)(1) A transition supervisory board consists of the following three voting members: (a) The auditor of the county wherein a majority of the village territory was located; (b) A member of the board of county commissioners, selected by the board of county commissioners, of the county wherein a majority of the village territory was located; (c) The recorder of the county wherein a majority of the village territo...

...ised Code; (D) Administer and collect taxes and special assessments levied by the legislative authority of the dissolved village in accordance with section 703.371 of the Revised Code during the transition period; (E) Wind down the involvement of the dissolved village in community improvement corporations, special improvement districts, and tax increment financing arrangements as provided in sections 703.376, 703...

...During the transition period, all of the following apply: (A) The dissolved village's real and personal property shall be disposed of or transferred as provided under section 703.373 of the Revised Code. (B) The dissolved village's utility services shall be managed and transferred as provided under section 703.374 of the Revised Code. (C) The dissolved village's records shall be handled as provided under sectio...

...(A) All taxes and special assessments levied by the legislative authority of the dissolved village, including taxes levied in accordance with Chapters 718. and 5745. of the Revised Code, shall continue to be collected after the date the dissolution is effective to the extent that the receiver-trustee determines that the revenue is needed to pay the outstanding debts, obligations, and liabilities of the village and ma...

...ge. Unvoted debt serviced by property taxes levied within the ten-mill limitation shall be assumed by the township or townships into which the territory of the village is dissolved in proportion to the total assessed valuation of territory that each township has within the former boundaries of the dissolved village as compared to the total assessed valuation of all territory within the former boundaries of the diss...

...During the transition period, the dissolved village's real and personal property shall be disposed of by the receiver-trustee as follows: (A) The receiver-trustee shall dispose of the village's liquidable assets, as necessary, to use the proceeds to pay the outstanding debts, obligations, and liabilities of the dissolved village. (B) The receiver-trustee shall transfer real or personal property related to utility...

...During the transition period, the dissolved village's utility services, if any, shall be handled as follows: (A) The provision of utility services shall be uninterrupted. (B) The receiver-trustee shall manage the continued provision of the utility services until the responsibility is transferred under this section. (C) The receiver-trustee shall transfer management of the utility services, as appropriate, to a...

...(A) During the transition period, the dissolved village's public records shall be handled as follows: (1) The receiver-trustee shall evaluate the dissolved village's records retention schedule to determine if it is viable for future responses to public records requests. If it is viable, the receiver-trustee shall follow the schedule in responding to requests. If it is not viable, the receiver-trustee, with assistan...

...(A) If the dissolved village designated a community improvement corporation as its agency for the purposes described in division (A)(1) of section 1724.10 of the Revised Code, one of the following shall occur during the transition period: (1) If the dissolving village is the only subdivision that designated the community improvement corporation as its agency, the community improvement corporation shall be dissolved...

...(A) As used in this section: (1) "Participating political subdivision" and "special improvement district" have the same meanings as in section 1710.01 of the Revised Code. (2) "Appraised value" has the same meaning as in section 1710.13 of the Revised Code. (3) "Legislative authority" means the legislative authority of a municipal corporation or board of trustees of a township. (B) During the period when a di...

... subject to service payments in lieu of taxes required under section 725.04, 5709.42, or 5709.46 of the Revised Code, or services charges in lieu of taxes required under section 1728.11 or 1728.111 of the Revised Code, is dissolved in accordance with sections 703.31 to 703.39 of the Revised Code shall assume all rights and responsibilities under sections 725.04, 1728.11, 1728.111, 5709.40 to 5709.43, or 5709.45 to 57...

...tions and used for the same purposes as tax and special assessment revenue under division (G) of section 703.371 of the Revised Code.

...(A) On the date the transition period is over, the transition supervisory board shall notify the auditor of state and all entities affected by, or participating in, the dissolution that the transition period is over. (B) Not later than thirty days after receiving the notice required under division (A) of this section, the auditor of state shall commence a final audit or final agreed-upon procedure audit. The audito...

...Any potential claimant with a potential claim against the dissolving village shall bring the claim not later than ninety days after the day the receiver-trustee initially is appointed by the transition supervisory board. A claim brought after that date is invalid.

...no operators and video lottery terminal sales agents. (Y) "Calendar quarter" means the three-month period ending on the last day of March, June, September, or December. (Z) "Form 2106" means internal revenue service form 2106 filed by a taxpayer pursuant to the Internal Revenue Code. (AA) "Municipal corporation" includes a joint economic development district or joint economic development zone that levies an ...

...s a facility with a standard industrial classification code facility classification of 2911, petroleum refining. Notwithstanding division (D) of this section, if, during a calendar year, the number of days an individual performs personal services at a petroleum refinery exceeds twelve, the employer shall withhold tax for the municipal corporation for the first twelve days for which the employer paid qualifying wages...

...icipal corporation for all or part of a taxable year if the individual was domiciled in the municipal corporation on the last day of the immediately preceding taxable year or if the tax administrator reasonably concludes that the individual is domiciled in the municipal corporation for all or part of the taxable year. (2) An individual may rebut the presumption of domicile described in division (A)(1) of this sectio...