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pre income tax trust
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Section 5571.05 | Supervision of maintenance and repair of township roads.

... repair of roads, the board of township trustees and any township highway superintendent appointed by it, shall be subject to the general supervision and direction of the county engineer. Such board of township trustees shall follow the direction of the engineer as to methods to be followed in making repairs.

Section 5571.06 | Persons not to be counted either for or against the improvement.

...Lot or landowners who are not otherwise taxed than to raise the proportion of the cost of such improvement, to be paid by the township as a whole. All tenants in common of any undivided estate, resident within the county, shall be counted as a unit, and if all are not united, either for or against the improvement, none shall be counted in determining whether the requisite number of persons have signed such petition....

Section 5571.07 | Petition by landowners - duties of board of township trustees.

..., is presented to the board of township trustees asking for the construction, reconstruction, resurfacing, or improvement of any public road or part thereof, the board shall, within thirty days after such petition is presented, go upon the line of the proposed improvement and, after viewing it, determine whether the public convenience and welfare require that such improvement be made. If the board determines to proce...

Section 5571.08 | Removal of obstructions.

...the Revised Code, the board of township trustees shall cause all the township roads within the township to be kept free from obstruction by snow. The cost and expense thereof shall be paid from the road funds of the township or from the funds allocated to the township by section 5735.27 of the Revised Code.

Section 5571.09 | Suits by board of township trustees.

... jurisdiction of such board and for the prevention of injury thereto. In case such road, ditch, drain, or watercourse is under the jurisdiction of two or more boards of township trustees, such joint board may bring and maintain such action. Such board or joint board may recover, by suit or otherwise, any real estate or interest therein, legal or equitable, belonging to the township, or any money or other property due...

Section 5571.10 | Landscape and beautification projects.

... portion of the cost that is found to represent the value of the general benefit may be paid from the general fund of the township treasury.

Section 5571.12 | Dragging graveled and unimproved roads semiannually.

...the Revised Code, the board of township trustees shall cause the graveled and unimproved public roads of the township to be dragged. At the beginning of each fiscal half year, the board, before making any other appropriations from the township road fund, shall appropriate and set aside a sum sufficient to meet the expense of dragging the graveled and unimproved public roads of the township during the ensuing six mont...

Section 5571.14 | Object bounding township road may be declared public nuisance.

...o the county auditor and entered on the tax duplicate against that land, to be collected in the same manner as other taxes. (B)(1) The authority granted in this section is in addition to the authority granted in section 5543.14 of the Revised Code to remove vegetation and the authority granted in section 5547.03 of the Revised Code to remove objects or structures constituting obstructions. (2) The authority grante...

Section 5571.15 | Board of township trustees may improve roads without petition.

...board of township trustees, without the presentation of a petition, may take the necessary steps to construct, reconstruct, resurface, or improve a public road or part thereof, upon the passage of a resolution by unanimous vote declaring the necessity for the construction, reconstruction, resurfacing, or improvement. The cost thereof may be paid by any of the methods provided in section 5573.07 of the Revised Code, a...

Section 5571.16 | Obtaining permit before installing driveway culvert or making excavation in township highway or highway right-of-way.

...The board of township trustees, by resolution, may require any person to obtain a permit before installing a driveway culvert or making any excavation in a township highway or highway right-of-way within its jurisdiction, except an excavation to repair, rehabilitate, or replace a pole already installed for the purpose of providing electric or telecommunications service. The board, as a condition to the granting of th...

Section 5571.20 | Township trustees may place graveled or unimproved road in nonmaintained status.

...D) of this section, a board of township trustees by resolution may place a graveled or unimproved township road under its jurisdiction that is not passable year-round or any portion of such a road on nonmaintained status. Prior to adopting a resolution that places a road on nonmaintained status, the board shall hold at least two public hearings to allow for public comment on the proposed resolution. The board, at spe...

Section 5571.99 | Penalty.

...Whoever violates section 5571.16 of the Revised Code shall be fined not more than two hundred dollars or imprisoned not more than thirty days, or both.

Section 5701.01 | Person defined.

...individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, and any other business entities.

Section 5701.02 | Real property definitions.

...f any, conducted by the occupant on the premises. (D) "Improvement" means, with respect to a building or structure, a permanent addition, enlargement, or alteration that, had it been constructed at the same time as the building or structure, would have been considered a part of the building or structure. (E) "Structure" means a permanent fabrication or construction, other than a building, that is attached or affixe...

Section 5701.03 | Personal property and business fixture defined.

...siness conducted by the occupant on the premises and not the realty. "Business fixture" includes, but is not limited to, machinery, equipment, signs, storage bins and tanks, whether above or below ground, and broadcasting, transportation, transmission, and distribution systems, whether above or below ground. "Business fixture" also means those portions of buildings, structures, and improvements that are specially des...

Section 5701.04 | Money defined.

...As used in Title LVII of the Revised Code, "money" includes gold, silver, and other coin, circulating notes of national banking associations, United States legal tender notes, and other notes and certificates of the United States payable on demand and circulating or intended to circulate as currency.

Section 5701.05 | Deposits defined.

...ions outside this state as yield annual income by way of interest or dividends in excess of four per cent of the principal sum so withdrawable.

Section 5701.06 | Investments defined.

...nstitutions outside this state yielding income by way of interest or dividends in excess of four per cent of the principal sum withdrawable; and other similar evidences of indebtedness, whether negotiable or not, and whether or not secured by mortgage of or lien upon real or personal property or income, by whomsoever issued, excepting those issued: (1) By the United States or any of its territories, districts, or de...

Section 5701.07 | Credits, current accounts, prepaid items defined.

...nts payable of the business, other than taxes and assessments. (B) "Current accounts" includes items receivable or payable on demand or within one year from the date of inception, however evidenced. (C) "Prepaid items" does not include tangible property. The sum of current accounts payable shall not take into account an acknowledgment of indebtedness, unless founded on some consideration actually received, and bel...

Section 5701.08 | Used in business, business defined.

...culture, conducted for gain, profit, or income and extends to personal service occupations.

Section 5701.09 | Other taxable intangibles, other intangible property defined.

..., or interest not comprised within or expressly excluded from any of the other definitions set forth in sections 5701.01 to 5701.09, inclusive, of the Revised Code.

Section 5701.10 | Income yield defined.

...tanding for the full calendar year next preceding the date of listing of like kind as other shares of the same corporation outstanding for such year shall be the same as the income yield of the shares of like kind outstanding for such year; except that if such shares were distributed as a stock dividend or distribution or as a stock split and such shares are of like kind as the shares on which the distribution was ma...

Section 5701.11 | References to Internal Revenue Code - election of taxable year.

...d States that are in effect for federal income tax purposes for that taxable year if those provisions differ from the provisions that, under division (A) of this section, would otherwise apply. The filing by the taxpayer for that taxable year of a report or return that incorporates the provisions of the Internal Revenue Code or other laws of the United States applicable for federal income tax purposes for that taxabl...

Section 5701.12 | References to consolidated reports of condition and income or call report; references to FR Y-9.

... "consolidated reports of condition and income" or "call report" means the consolidated reports of condition and income as those reports existed on the effective date. (C) Any reference in Title LVII to "FR Y-9" or "Y-9" means the FR Y-9 financial statements as those financial statements existed on the effective date. (D) This section does not apply to any reference in Title LVII of the Revised Code to "consolida...

Section 5701.13 | Home for the aged defined.

...g in this section shall be construed as preventing a home from requiring a resident with financial need to apply for any applicable financial assistance or requiring a home to retain a resident who willfully refuses to pay for services for which the resident has contracted even though the resident has sufficient resources to do so. (C)(1) If a corporation, unincorporated nonprofit association, or trust describ...