Ohio Revised Code Search

...rs or employees are not liable in their personal capacities on any bonds issued by the board or any agreements of or with the board relating to those bonds. (L) The bonds are lawful investments for banks, savings and loan associations, credit union share guaranty corporations, trust companies, trustees, fiduciaries, insurance companies, including domestic for life and domestic not for life, trustees or other office...

..., or other estates or property, real or personal, the rents, issues, profits, and income of which is given to a municipal corporation, school district, or subdistrict in this state exclusively for the use, endowment, or support of schools for the free education of youth without charge shall be exempt from taxation as long as such property, or the rents, issues, profits, or income of the property is used and exclusive...

...ies; (b) the contracted entity performs services for individuals who lease the property for use as housing; and (c) those services assist in the institution's primary purpose described in division (E)(1)(b) of this section. If the property owner qualifies as a charitable institution under the alternative requirements prescribed by division (E)(3) of this section, only the portion of the property that, as of the fi...

...to, the enterprise shall file with each personal property tax return required to be filed while the agreement is in effect, an informational return, on a form prescribed by the tax commissioner for that purpose, setting forth separately the property, and related costs and values, exempted from taxation under the agreement. (I) An agreement entered into under this section may include a provision requiring the enter...

...ent. In both cases, service shall be by personal service or certified mail, return receipt requested, not later than thirty days prior to the day of the first public meeting at which the agreement is deliberated by the legislative authority of the county or municipal corporation to which the enterprise intends to relocate or relocates. With the approval of the director of development, service shall be not later than ...

...and providing computerized or automated services to public, charitable, or educational libraries; (B) The property is used in any of the following: (1) Furnishing services to libraries and to similar information resource agencies or institutions whose activities directly benefit libraries, provided at least eighty per cent of the owner's revenues from furnishing those services are paid by libraries, agencies, and i...

...paid from the local government tangible personal property tax replacement fund directly to the qualifying municipal corporation. The municipal corporation shall credit the payments to a special fund created for the purpose of providing grants or other financial assistance to the qualifying end user or to compensate the municipal corporation for municipal income tax or other tax credits or reductions as the legislativ...

...records as capitalized costs of taxable personal property. (I) Any change in the composite annual allowances as prescribed by the commissioner on a prospective basis shall not be admissible in any judicial or administrative action or proceeding as evidence of value with regard to prior years' taxes. Information about the business, property, or transactions of any taxpayer obtained by the commissioner for the purpos...

...n, "qualifying property" means tangible personal property that is dedicated to transporting or transmitting electricity or natural gas and that is placed into service in a priority investment area designated under section 122.161 of the Revised Code during a time when that designation is in effect. (B) Qualifying property shall be exempt from taxation for the tax year following the year in which the property is pla...

...cations equipment, and similar tangible personal property, primarily used to acquire, process, or store information for use by business customers or to transmit or disseminate such information to such customers, the services of installing or repairing such property, and agreements to repair or maintain such property. Applications for a refund shall be made in the same manner and subject to the same time limitations a...

...nd other auxiliary facilities, real and personal property, property rights, easements, and interests that may be appropriate for, or used in connection with, the operation of the facility. (2) Subject to division (L)(3) of this section, the board of county commissioners of an eligible county, by resolution adopted by a majority of the members of the board, may increase the rate of the tax by not more than one per ...

...d upon both of the following: (i) The personal representative for the estate of a deceased beneficiary of the noticing trust or the trustee of a subtrust that is a beneficiary of the noticing trust; (ii) One or more beneficiaries of the estate or subtrust whose fiduciary is served. (b) Both the fiduciary of the estate or subtrust and one or more beneficiaries of that estate or subtrust who are served do either ...

...ribed by the department of veterans services. These data shall be considered a matter of public record. (B) The following are not public records under section 149.43 of the Revised Code: (1) A statement described in division (A) of this section; (2) Any application for financial assistance under sections 5901.01 to 5901.15 of the Revised Code; (3) Any documents that accompany and pertain to a st...

...f, and all utility property and utility services have been transferred. "Utility services" means electric, water, sewer, and other similar utilities.

... Manage the dissolved village's utility services until the utility services are transferred under section 703.374 of the Revised Code; (H) Manage the response to public records requests until the records are transferred under section 703.375 of the Revised Code; (I) Perform all other duties assigned to the receiver-trustee under sections 703.31 to 703.39 of the Revised Code or assigned to the transition superviso...

... the merger's effective date the county services it was providing within the unincorporated area on the day prior to the merger's effective date. During the negotiation process, each of the following shall occur: (1) Before the merger's effective date, the board of county commissioners and the legislative authority of the municipal corporation shall each create a proposed transition plan that addresses, among other ...

...tion proceedings, or otherwise, real or personal property, and thereon and thereof to establish, construct, enlarge, improve, equip, maintain, and operate airports, landing fields, or other air navigation facilities, either within or outside the limits of a municipal corporation, and acquire by purchase, gift, devise, lease, or condemnation proceedings rights-of-way for connections with highways, waterways, and elect...

...qualifying remote employee or owner for services performed at that individual's qualifying remote work location shall be sitused to that individual's qualifying reporting location. (3) For the purpose of division (A)(3) of section 718.82 of the Revised Code, and notwithstanding division (D) of that section, any gross receipts of the business or profession from services performed during the taxable period by a qual...

...erson for purposes of providing medical services other than hospital services, if the municipal corporation determines that the transfer, lease, or conveyance is reasonably related to the proper operation of the hospital.

...tor maintain proper control of inmates' personal funds pursuant to rules promulgated by the department of rehabilitation and correction for state correctional institutions or pursuant to the minimum standards for jails along with any additional standards established by the local public entity for local correctional institutions and that records pertaining to these funds be made available to representatives of the pub...

...; (3) Community-based long-term care services certificates and community-based long-term care services contracts or grants issued under section 173.381 of the Revised Code; (4) Certifications of a provider to provide community-based long-term care services under section 173.391 of the Revised Code; (5) Certificates of authority to a health insuring corporation issued under section 1751.05 of the Revised Code...

...purposes: (1) Insuring state real and personal property against losses occasioned by fire, windstorm, or other accidents and perils; (2) Insuring the state and its officers, employees, and agents against liability resulting from any civil action, demand, or claim against the state or its officers, employees, and agents arising out of any act or omission of an officer, employee, or agent in the performance of offi...

...bonds that are not payable from real or personal property taxes, and may also issue notes in anticipation of such bonds, pursuant to an ordinance or resolution of its legislative authority or other governing body or, in the case of a county board, the board itself, for the purpose of providing funds to pay expenses associated with the settlement of claims, whether by way of a reserve or otherwise, and to pay the poli...

...ny person executing the bonds is liable personally on the bonds or subject to any personal liability by reason of the issuance thereof. (E) If the issuer is a county or municipal corporation, then prior to the delivery of bonds issued under authority of this section, the issuing authority shall send written notice to the director of agriculture and the director of development either by certified mail or, if the issu...

...(A) As used in this section, "personal qualification" has the same meaning as in section 101.62 of the Revised Code. (B) Each biennium starting with an odd-numbered year, beginning in 2019, the director of the legislative service commission shall issue a report regarding approximately thirty-three per cent of occupations subject to regulation by the state and, beginning with the biennium that starts in 2025, bus...