Ohio Revised Code Search

...than the inheritance tax duplicate, and property tax relief reimbursements paid to the county under sections 323.156 and 4503.068 and divisions (F) and (I) of section 321.24 of the Revised Code. (2) "Qualifying charges" means taxes charged and payable against real and public utility property for the current tax year after making the reduction required by section 319.301 of the Revised Code.

...may prescribe a lower rate for the real property transfer tax levied under section 322.02 of the Revised Code than the uniform rate that is otherwise levied. The lower rate shall apply to any deed conveying a homestead receiving a reduction in taxes under division (A) of section 323.152 of the Revised Code. (B) A board of county commissioners that prescribes a lower real property transfer tax rate under divisio...

...tions, except that where the tax is for property owned jointly by a husband and wife or by either of them when the other is the owner of a liquidated claim, such liquidated claim and certificate shall be accepted by the county treasurer in the manner provided by section 323.02 of the Revised Code in payment of taxes levied against the property owned by both or either of them. Such certificates shall only be used when...

...wever, for tracts and lots on the real property tax suspension list under section 319.48 of the Revised Code, the interest shall not be entered on the tax list and duplicate compiled under section 319.28 of the Revised Code, but shall be entered on the first tax list and duplicate compiled under section 5721.011 of the Revised Code after the date on which the interest is computed and charged. (2) In a county o...

...e and mail to each person in whose name property therein is listed an additional tax bill showing the total amount of delinquent taxes appearing on such duplicate against such property. The tax bill shall include a notice that the interest charge prescribed by division (B) of section 323.121 of the Revised Code has begun to accrue. (C) A change in the mailing address, electronic mail address, or telephone number of...

...nd duplicate of real and public utility property and on the manufactured home tax list. If the application is denied, the notification shall inform the applicant of the reasons for the denial. If an applicant believes that the application for reduction has been improperly denied or that the reduction is for less than that to which the applicant is entitled, the applicant may file an appeal with the county board of ...

...tax duplicate against any entry of real property, as authorized by section 323.133 or 323.31 of the Revised Code, shall not prevent such real property from being certified as delinquent; however, partial payment of such taxes under section 323.133 of the Revised Code shall preclude the commencement of foreclosure proceedings unless the tax commissioner subsequently certifies to the county auditor that partial payment...

... determines, for a tract or lot of real property on the delinquent land list and duplicate on which no taxes have been paid for at least five years, that the delinquent amounts are most likely uncollectible except through foreclosure or through foreclosure and forfeiture, he may certify that determination together with his reasons for it to the county board of revision and the prosecuting attorney. If the board of re...

...s authorized to receive tax-foreclosed property under its articles of incorporation, regulations, or Chapter 1724. of the Revised Code. (H) "Certificate holder" has the same meaning as in section 5721.30 of the Revised Code. (I) "Abandoned land list" means the list of abandoned lands compiled under division (A) of section 323.67 of the Revised Code. (J) "Alternative redemption period," in any action to forecl...

...es that the transfer will result in the property being occupied, the county treasurer may waive, but is not required to waive, some or all of the impositions against the abandoned land or costs apportioned to the land under section 323.75 of the Revised Code. (F) Upon a transfer under this section, all liens for taxes due at the time the deed of the property is conveyed to a purchaser or transferred to a community ...

...of those counties in lands or personal property, or rights or interests therein, contributed to or otherwise acquired by the joint county department. (2) An agreement to establish a joint county department may set forth any or all of the following: (a) Quality, timeliness, and other standards to be met by each county; (b) Which family service programs and functions are to be included in the joint county depa...

...n hand, credits, and real and personal property of the joint county department, either in money or in kind, on an equitable basis between the joint county department and the withdrawing county according to the agreement entered into under section 329.40 of the Revised Code and consistent with any prior contributions of the withdrawing county to the joint county department. Any debt incurred individually shall ...

...than twenty degrees. (C) "Governmental property" means any real property, building, or facility owned, leased, or rented by the state or any board, commission, department, division, or other unit or agency thereof, but does not include any institution under the management of the department of rehabilitation and correction pursuant to section 5120.05 of the Revised Code, or under the management of the department of y...

...dividuals who are blind on governmental property; (B) Obtain and make public, information concerning employment opportunities for individuals who are blind in suitable vending facilities; (C) License individuals who are blind to operate suitable vending facilities on governmental property; (D) Adopt rules and do everything necessary and proper to carry out sections 3304.29 to 3304.34 of the Revised Code.

...rate a vending facility on governmental property shall be granted unless the bureau of services for the visually impaired has determined that such facility is not a satisfactory site for a suitable vending facility operated by a blind licensee. Nothing in sections 3304.29 to 3304.34 of the Revised Code shall be construed to impair any valid contract existing prior to August 19, 1976, or to preclude the renegotiation ...

...Vending facilities on federal property shall be licensed in accordance with the "Randolph-Sheppard Vending Stand Act," 89 Stat. 2-8 (1974), 20 U.S.C. 107, as amended. In accordance with the requirements of that act, the bureau of services for the visually impaired shall conduct biennial elections of the Ohio vendors representative committee, which shall be fully representative of all blind licensees issued licenses u...

...order that provides for the division of property unless the order is filed in a court with jurisdiction in this state. (H) An entity providing an alternative retirement plan is not liable in civil damages for loss resulting from any action or failure to act in compliance with this section.

...t or indirect, with respect to money or property of the system; (3) Has any discretionary authority or responsibility in the administration of the system. (L)(1)(a) Except as provided in this division, "compensation" means all salary, wages, and other earnings paid to a teacher by reason of the teacher's employment, including compensation paid pursuant to a supplemental contract. The salary, wages, and other ea...

...1) Sale or exchange, or leasing, of any property between the system and a party in interest; (2) Lending of money or other extension of credit between the system and a party in interest; (3) Furnishing of goods, services, or facilities between the system and a party in interest; (4) Transfer to, or use by or for the benefit of a party in interest, of any assets of the system; or (5) Acquisition, on behalf of the ...

...order that provides for the division of property unless the order is filed in a court with jurisdiction in this state. (H) The system is not liable in civil damages for loss resulting from any action or failure to act in compliance with this section.

...t or indirect, with respect to money or property of the system; (3) Has any discretionary authority or responsibility in the administration of the system. (V)(1) Except as otherwise provided in this division, "compensation" means all salary, wages, and other earnings paid to a contributor by reason of employment. The salary, wages, and other earnings shall be determined prior to determination of the amount requir...

...1) Sale or exchange, or leasing, of any property between the system and a party in interest; (2) Lending of money or other extension of credit between the system and a party in interest; (3) Furnishing of goods, services, or facilities between the system and a party in interest; (4) Transfer to, or use by or for the benefit of a party in interest, of any assets of the system; or (5) Acquisition, on behalf of the ...

...order that provides for the division of property unless the order is filed in a court with jurisdiction in this state. (H) The system is not liable in civil damages for loss resulting from any action or failure to act in compliance with this section.

...l by the new district and the funds and property of each dissolved district shall become in full the funds and property of the new district. All existing contracts of each dissolved board shall be honored by the board of the new district until their expiration dates. The board of the new district shall notify the county auditor of each county in which each dissolved district was located that a resolution has become e...

...osal, the question of transferring any property included in the territory covered by the proposal shall not be submitted to electors at any election prior to the first general election the date of which is at least two years after the date of the original election, or the first primary election held in an even-numbered year the date of which is at least two years after the date of the original election. A tran...