Ohio Revised Code Search
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Section 321.08 | Method of entering tax receipts.
...x fund;" (B) Collections of classified property taxes, including interest and penalties thereon, shall be credited to the county public library fund and distributed in accordance with section 5747.48 of the Revised Code; (C) Collections of other taxes and assessments of whatever kind to be credited to the undivided general tax fund. |
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Section 322.03 | Allocating and disbursing tax proceeds.
...ds collected by a county levying a real property transfer tax or a manufactured home transfer tax pursuant to sections 322.01 to 322.07 of the Revised Code shall be allocated and disbursed as follows: (A) First, for payment of the costs incurred by the county in the administration and enforcement of the tax; (B) The balance remaining after payment of the expenses referred to in division (A) of this section shall be... |
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Section 322.04 | Instituting actions to recover taxes and penalty due.
...A county levying a real property transfer tax, by proper suit, action, or proceeding in any court of competent jurisdiction, may recover the amount of such taxes due the county and not paid to the county at the time specified in section 322.02 of the Revised Code, together with a penalty of ten per cent of the amount of such tax. |
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Section 322.06 | Manufactured home transfer tax.
...be assessed at a rate equal to the real property transfer tax rate of the county as adopted and levied by the county pursuant to section 322.02 of the Revised Code. (C) Except as provided in division (B) of section 322.07 of the Revised Code, the manufactured home transfer tax shall be levied at a uniform rate. The tax shall be levied pursuant to a resolution adopted by the board of county commissioners of the count... |
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Section 323.011 | Taxes defined for certain sections.
... taxes levied against tangible personal property and all delinquencies. |
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Section 323.08 | Publishing schedule of tax rates and effective rates.
...lied against each of the two classes of property of the county to the county treasurer, who shall immediately cause a schedule of such tax rates and effective rates to be published using at least one of the following methods: (1) In the print or digital edition of a newspaper of general circulation in the county; (2) On the official public notice web site established under section 125.182 of the Revised Code; (... |
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Section 323.11 | State's lien for taxes attaches and continues until paid.
... for each year shall attach to all real property subject to such taxes on the first day of January, annually, or as provided in section 5727.06 of the Revised Code, and continue until such taxes, including any penalties, interest, or other charges accruing thereon, are paid. Taxes may be apportioned in case of transfer of a part of any tract or lot of real estate, in which case the lien of such taxes shall extend to... |
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Section 323.132 | Paying delinquent taxes.
... manner prescribed by law, unless the property against which such taxes are charged is the subject of an application for exemption from taxation pursuant to section 5715.27 of the Revised Code. A taxpayer may tender, and the treasurer shall accept, the full amount of delinquent taxes charged against an entry of real estate without having to tender at the same time the payment of any current taxes... |
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Section 323.156 | Payment of homestead exemption to county's undivided income tax fund from state general fund.
...lf of the total amount of taxes on real property that were reduced pursuant to divisions (A) and (B)(2) of section 323.152 of the Revised Code for the preceding tax year. The commissioner, within thirty days of the receipt of such certifications, shall provide for payment to the county treasurer, from the general revenue fund, of the amount certified, which shall be credited upon receipt to the county's undivided inc... |
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Section 323.26 | Allegations in petition - evidence.
...hstanding the provisions for sale of property foreclosed under Chapters 323. and 5721. of the Revised Code, if the treasurer's petition invokes the alternative redemption period, upon the expiration of the alternative redemption period, title to the parcels may be transferred by deed to a municipal corporation, county, township, school district, or a county land reutili... |
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Section 323.611 | Contracting with financial institution to process payments, checks and fees.
...he terms of the contract, receives real property and manufactured home tax payments at a post office box, opens the mail delivered to that box, processes the checks and other payments received in such mail and deposits them into the treasurer's account, and provides the county treasurer daily receipt information with respect to such payments. The contract shall not be entered into unless: (1) The contract is awarde... |
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Section 323.691 | Transfer of complaint to court of common pleas or municipal court.
... if the court determines that the real property that is the subject of the complaint is abandoned land, provided that the appropriate board of revision has adopted a resolution under section 323.66 of the Revised Code to adjudicate cases as provided under sections 323.65 to 323.79 of the Revised Code. There is a rebuttable presumption that a parcel of land is unoccupied if any of the factors described in divisi... |
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Section 3301.079 | Academic standards - model curriculum.
...ree market, including legally protected property rights, legally enforceable contracts, patent protections, and the mitigation of side effects and market failures; (x) Societies that embrace the free market often embrace political and personal freedom as well. (3) The department shall adopt the most recent standards developed by the national association for sport and physical education for physical education in g... |
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Section 3301.16 | Classifying and chartering school districts and individual schools.
...ts. An equitable division of the funds, property, and indebtedness of the school district shall be made by the state board among the receiving districts. The board of education of a receiving district shall accept such territory pursuant to the order of the state board. Prior to dissolving the school district, the state board shall notify the appropriate educational service center governing board and all adjacent sch... |
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Section 3301.48 | Interstate compact for education.
...ire, hold, and convey real and personal property and any interest therein. I. The commission shall adopt bylaws for the conduct of its business and shall have the power to amend and rescind these bylaws. The commission shall publish its bylaws in convenient form and shall file a copy thereof and a copy of any amendment thereto, with the appropriate agency or officer in each of the party States. J. The commission an... |
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Section 3304.15 | Opportunities for Ohioans with disabilities agency; appointment of executive director; authority.
... records, papers, books, documents, and property. (C) The executive director shall have exclusive authority to administer the daily operation and provision of vocational rehabilitation services under this chapter. In exercising that authority, the executive director may do all of the following: (1) Adopt rules in accordance with Chapter 119. of the Revised Code; (2) Prepare and submit an annual report to the gover... |
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Section 3304.16 | Administrative subdivisions.
...records, papers, books, documents, and property pertaining thereto. |
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Section 3304.32 | Administrative hearings.
...nmental unit in control of governmental property has not complied with sections 3304.29 to 3304.34 of the Revised Code, an administrative hearing shall be held. The hearing shall be conducted by a board, which shall consist of one person designated by the director of the bureau who shall serve as chairman, one person designated by the head of the agency, department, or unit adversely affected, and a third person sel... |
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Section 3307.03 | State teachers retirement system - board.
... all of its cash, securities, and other property shall be held in the name of the board or in the name of its nominee, provided that nominees are authorized by retirement board resolution for the purpose of facilitating the ownership and transfer of investments and are restricted to members of the board, the executive director, and designated members of the staff, or a partnership or corporation composed of any of th... |
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Section 3307.562 | Designation or qualification of beneficiaries.
...tion of the member's intestate personal property. (F) As used in this division, "recipient" means an individual who is receiving or may be eligible to receive an allowance or benefit under this chapter based on the individual's service to an employer. If the death of a member, a recipient, or any individual who would be eligible to receive an allowance or benefit under this chapter by virtue of the death of a membe... |
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Section 3307.87 | Spousal consent or waiver.
...her state regarding division of marital property. Consent or waiver is effective only with regard to the spouse who is the subject of the consent or waiver. |
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Section 3309.03 | School employees retirement system - board.
... all of its cash, securities, and other property shall be held in the name of the board, or in the name of its nominee, provided that nominees are authorized by retirement board resolution for such purposes. The board may take all appropriate action to avoid payment by the system or its members of federal or state income taxes on contributions to the system or amounts earned on those contributions. If the Ohio reti... |
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Section 3309.44 | Designation or qualification of beneficiaries.
...ion of the member's intestate personal property. (G) As used in this division, "recipient" means an individual who is receiving or may be eligible to receive an allowance or benefit under this chapter based on the individual's service to an employer. If the death of a member, a recipient, or any individual who would be eligible to receive an allowance or benefit under this chapter by virtue of the death of a ... |
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Section 3309.92 | Spousal consent or waiver.
...her state regarding division of marital property prior to the effective date of the member's retirement. If a court order requires this plan of payment, the member shall be required to annuitize the member's accumulated amounts in accordance with the order. If the member is married, the plan of payment selected by the member also shall provide for payment to the member's current spouse, unless the current spouse cons... |
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Section 3311.053 | Joint educational service center.
...vice center, and the legal title to all property of the former governing boards shall become vested in the new governing board. The governing board of an educational service center created under this section shall honor all contracts made by the former governing boards. |