Ohio Revised Code Search
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Section 511.27 | Tax levy to defray expenses of park district.
...(A) To defray the expenses of the township park district and for purchasing, appropriating, operating, maintaining, and improving lands for parks or recreational purposes, the board of park commissioners may levy a sufficient tax within the ten-mill limitation, not to exceed one mill on each dollar of taxable value on all real and personal property within the township, and on all real and personal property within any... |
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Section 5528.30 | Sale of highway obligations.
...ons thereof, those within or leading to public parks or recreational areas, and those within or leading to municipal corporations, the acquisition, construction, reconstruction, or other improvement of, and the provision of equipment for, buildings, structures, or other improvements for research and development with respect to highways and highway transportation, the acquisition and improvement of real estate and int... |
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Section 5709.42 | Annual service payments in lieu of taxes.
...hat has declared an improvement to be a public purpose under section 5709.40 or 5709.41 of the Revised Code may require the owner of any structure located on the parcel to make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment of real property taxes. Each such payment shall be charged and collected in the same manner and in the same amount as the real property t... |
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Section 5709.46 | Annual service payments in lieu of taxes.
...hat has declared an improvement to be a public purpose under section 5709.45 of the Revised Code may require the owner of any structure located on the parcel to make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment of real property taxes. Each such payment shall be charged and collected in the same manner and in the same amount as the real property taxes that w... |
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Section 5709.61 | Enterprise zone definitions.
...ons at a facility open to the consuming public, wherein one party is obligated to pay the price and the other party is obligated to provide a service or to transfer title to or possession of the item sold. (U) "Environmentally contaminated" means that hazardous substances exist at a facility under conditions that have caused or would cause the facility to be identified as contaminated by the state or federal enviro... |
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Section 5709.88 | Tax incentives to promote employment and improve economic climate.
...(A) As used in sections 5709.88 through 5709.883 of the Revised Code: (1) "Enterprise," "expand," "renovate," "project," "project site," "position," "full-time employee," "first used in business," and "making retail sales" have the same meanings as in section 5709.61 of the Revised Code. (2) "Property," "remedy," and "remedial activities" have the same meanings as in section 3746.01 of the Revised Code. (3) "Facil... |
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Section 5709.881 | Local agreements.
...Each agreement entered into under section 5709.88 of the Revised Code shall be in writing and shall include all of the information and statements prescribed by this section. Agreements may include terms not prescribed by this section, but such terms shall in no way derogate from the information and statements prescribed by this section. (A) Each agreement shall include the following information: (1) The names of al... |
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Section 5713.01 | County auditor shall be assessor - assessment procedure - employees.
...(A) Each county shall be the unit for assessing real estate for taxation purposes. The county auditor shall be the assessor of all the real estate in the auditor's county for purposes of taxation, but this section does not affect the power conferred by Chapter 5727. of the Revised Code upon the tax commissioner regarding the valuation and assessment of real property used in railroad operations. (B) The audito... |
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Section 5727.84 | Crediting money in kilowatt-hour tax receipts fund.
...rporation, school district, or township public library that receives the proceeds of a tax levied under section 5705.23 of the Revised Code, the sum of the payments received by the public library in calendar year 2010 pursuant to section 5727.86 of the Revised Code for fixed-rate levy losses attributable to a tax levied under section 5705.23 of the Revised Code. If a fixed-rate levy authorized under section 5705.23 o... |
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Section 5747.061 | Withholding tax from wages of nonresident employees.
...(A) As used in this section: (1) "State agency" means the general assembly, all courts, any department, division, institution, board, commission, authority, bureau, or other instrumentality of the state. (2) "Political subdivision" means a county, municipal corporation, township, school district, or other body corporate and politic responsible for governmental activities in a geographic area smaller than that of ... |
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Section 717.051 | Tax-exemption for multi-level off-street parking structure.
...is situated, is hereby declared to be a public purpose and may, at the option of the municipal corporation, the county, the new community authority, or the port authority, be made the subject of an application for exemption and shall be exempt from taxation for such period as the parking structure is owned or leased by such municipal corporation, county, new community authority, or port authority. Any such exemption ... |
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Section 718.131 | Criminal records check for employees with access to certain tax information.
...(A) Division (B) of this section applies to any of the following individuals: (1) An employee in the service of a municipal corporation or regional council of government; (2) A prospective employee for a position in the service of a municipal corporation or regional council of government; (3) A contractor of a municipal corporation or regional council of government. (B) If an individual described in division ... |
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Section 718.91 | Refund applications.
...(A) An application to refund to a taxpayer amounts that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment pursuant to sections 718.80 to 718.95 of the Revised Code shall be filed with the tax commissioner within three years after the date of the illegal, erroneous, or excessive payment, the date the return to which the payment relates was due including any valid extension, or... |
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Section 118.02 | Requiring fiscal integrity of municipal corporations, counties, and townships.
...eral assembly to provide for the public health, safety, and welfare and to limit and restrict the powers of municipal corporations, counties, and townships to borrow money, contract debts, and levy taxes to prevent the abuse of such powers and to require reports and examination of their financial condition, transactions, operations, and undertakings, it is hereby declared to be the public policy and a public purpose ... |
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Section 131.10 | Subordination of liens upon securities held to insure contractual obligations.
...A political subdivision, taxing unit, board of library trustees, or board of directors of a municipal university of this state holding securities under authority of any section of the Revised Code to insure the faithful performance of depository contracts of banks which subsequent to the execution of such contracts are operated by a conservator, state or national, the possession of which is assumed by the superintend... |
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Section 131.22 | Transfer of powers from board of trustees of the sinking fund to treasurer.
...The board of trustees of the sinking fund of any county or municipal corporation or the board of commissioners of the sinking fund of any school district shall continue to exercise the powers provided in sections 327.01 to 327.08, inclusive, 739.04 to 739.11, inclusive, and 3315.02 to 3315.05, inclusive, of the Revised Code, and provided in all other laws relating to its powers, until all outstanding bonds of such co... |
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Section 135.18 | Security for repayment of public moneys.
...(A) Each institution designated as a public depository and awarded public deposits under sections 135.01 to 135.21 of the Revised Code, except as provided in section 135.145 of the Revised Code, shall provide security for the repayment of all public deposits by selecting one of the following methods: (1) Securing all uninsured public deposits of each public depositor separately as set forth in divisions (B) to (J) ... |
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Section 1522.01 | Compact ratified and enacted.
...c, professional, business, nonprofit or public interest organization or association that is neither affiliated with, nor under the direction of a government. Product means something produced in the Basin by human or mechanical effort or through agricultural processes and used in manufacturing, commercial or other processes or intended for intermediate or end use consumers. (i) Water used as part of the packaging of... |
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Section 1702.80 | Qualified nonprofit corporation may establish police department.
...authority, including the operation of a public safety vehicle, as are vested in a police officer of a municipal corporation under Chapter 4511. of the Revised Code. (E)(1) The board of trustees of a qualified nonprofit corporation that establishes a police department shall not appoint a person as a police officer of the department pursuant to division (B) of this section on a permanent basis, on a temporary basis, f... |
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Section 2335.09 | Interpreter.
...Whenever, in any criminal proceeding or prosecution for the violation of an ordinance, or in a hearing before a coroner, an interpreter is necessary, the judge, magistrate, or coroner may appoint interpreters, who shall receive fees as witnesses in the case or proceeding. Such fees shall be taxed and paid as provided by sections 2335.05 to 2335.08 of the Revised Code for other witness fees. If the party taxed w... |
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Section 2915.01 | Gambling definitions.
...e may not be legally distributed to the public or the card is not redeemable at the location of, or at the time of playing, the skill-based amusement machine. (2) A device shall not be considered a skill-based amusement machine and shall be considered a slot machine if it pays cash or one or more of the following apply: (a) The ability of a player to succeed at the game is impacted by the number or ratio of pri... |
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Section 307.282 | Creating community improvements board.
...d may hold other elective or appointive public office. Terms shall be for three years. The first terms of all members appointed to the original board shall begin on the date of the appointment of the final member to that board. Vacancies shall be filled for the remainder of the unexpired terms in the same manner as the original appointments. A vacancy in the membership of the board shall not impair the rights of a qu... |
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Section 701.10 | Unpaid charges for collection or disposal services.
...(A)(1) The legislative authority of a municipal corporation that has established a rate or charge, payable to the municipal corporation, for the provision of collection or disposal services for garbage, ashes, animal and vegetable refuse, dead animals, or animal offal may certify to the county auditor, by ordinance, the amount of the rate or charge that has not been paid in accordance with applicable requirements by ... |
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Section 709.42 | Hearing - decision.
...If, upon the hearing of a cause of action as provided by section 709.41 of the Revised Code, the court of common pleas finds that the lands are farm lands, and are not within the original limits of the municipal corporation, that by reason of the same being or remaining within the municipal corporation the owner thereof is taxed and will continue to be taxed thereon for municipal purposes in substantial excess of the... |
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Section 729.11 | Ordinance for construction, enlargement, or improvement of system of storm or sanitary sewerage.
...ovement. Such notice shall be given by publication in a newspaper of general circulation in the municipal corporation once a week for two consecutive weeks or as provided in section 7.16 of the Revised Code, the first publication to be at least two weeks prior to the date set for the hearing. At such hearing, or at any adjournment thereof, of which no further published notice need be given, the legislative aut... |
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Section 3735.54 | Loan or donation of money.
...Any municipal corporation or county, located in whole or in part within the territorial limits of a metropolitan housing authority, may lend or donate money to the authority or agree to take such action. The authority, when it has money available therefor, shall make reimbursements for all such loans made to it. |
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Section 3735.55 | Resolution granting powers to public bodies - effective immediately.
...The exercise by a state public body of the powers granted in sections 3735.51 to 3735.57, inclusive, of the Revised Code, may be authorized by ordinance or resolution of the governing body of such state public body, adopted in accordance with the charter of such public body or in the absence of a charter provision by a majority of the members of its governing body present at a meeting of said governing body, which re... |
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Section 3735.56 | Bodies corporate and politic.
...Metropolitan housing authorities are hereby constituted bodies corporate and politic with all the powers, rights, and duties set forth in sections 3735.27 to 3735.50, inclusive, of the Revised Code. |
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Section 3735.57 | Investment of funds in authority - public or private funds.
...All funds, public or private, trust or otherwise, may be invested in any bonds or other obligations of a metropolitan housing authority, and such bonds or other obligations may be accepted as satisfactory security for all public deposits. This section authorizes the investment in bonds or other obligations of an authority of all sinking, insurance, retirement, compensation, pension, and trust funds, whether owned or ... |
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Section 3735.58 | Contracts for sale of land not needed by certain departments.
...erms and conditions consistent with the public interest and welfare of the residents of the state as the director considers necessary. The governor, with the approval of the controlling board, may approve the request. Such property shall be appraised at its fair market value before it is conveyed. The director of administrative services shall cause it to be appraised by three disinterested persons and shall determine... |
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Section 3735.59 | Contracts for furnishing services to tenants.
...nishing to the authority food services, health clinics, medical services, or other services for tenants of the authority who are not able to provide for themselves. The director of any state department may enter into agreements with a metropolitan housing authority for furnishing such services to the authority for tenants described in division (F) of section 3735.40 of the Revised Code pursuant to terms agreed upon ... |
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Section 3735.62 | Veterans housing corporations.
...(A) Any five or more veterans, all of whom are citizens of the United States and residents of this state, may form a corporation not for profit under sections 1702.01 to 1702.58 of the Revised Code, relating to corporations not for profit, for the purpose of purchasing real property and constructing thereon residences for sale to members of such corporation without any profit to the corporation, borrowing money for s... |
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Section 3735.65 | Community reinvestment area definitions.
...As used in sections 3735.65 to 3735.70 of the Revised Code: (A) "Housing officer" means an officer or agency of a political subdivision designated by the legislative authority of the political subdivision, pursuant to section 3735.66 of the Revised Code, for each community reinvestment area to administer sections 3735.65 to 3735.69 of the Revised Code. One officer or agency may be designated as the housing officer... |
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Section 3735.66 | Resolution describing boundaries of areas and eligibility for tax exemption.
...The legislative authority of a political subdivision may survey the housing within the municipal corporation in the case of a municipal corporation, the unincorporated area of the township in the case of a limited home rule township, and the unincorporated area of the county in the case of a county. After the survey, the legislative authority may adopt a resolution describing the boundaries of community reinvestment ... |
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Section 3735.661 | Pre-1994 community reinvestment area term extension.
...(A) For the purpose of determining the "first two amendments" referenced in division (B) of Section 3 of Am. Sub. S.B. 19 of the 120th general assembly, an amendment means any modification to an ordinance or resolution adopted under section 3735.66 of the Revised Code that does any of the following: (1) Expands the geographic size of a community reinvestment area; (2) Increases a property's or category of propert... |
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Section 3735.67 | Applying for exemption from taxation.
... structures are hereby declared to be a public purpose for which exemptions from real property taxation may be granted for the following periods: (1) For every dwelling and commercial or industrial properties, located within the same community reinvestment area, upon which the cost of remodeling is at least two thousand five hundred dollars in the case of a dwelling containing not more than two family units or at ... |
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Section 3735.671 | Written agreement where commercial or industrial property is to be exempted.
...(A) If construction or remodeling of commercial or industrial property is to be exempted from taxation pursuant to section 3735.67 of the Revised Code, the legislative authority and the owner of the property, prior to the commencement of construction or remodeling, shall enter into a written agreement, binding on both parties for a period of time that does not end prior to the end of the period of the exemption, that... |
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Section 3735.672 | Annual report.
...(A) On or before the thirty-first day of March each year, a legislative authority that has entered into an agreement with a party under section 3735.671 of the Revised Code shall submit to the director of development a report on all such agreements in effect during the preceding calendar year. The report shall include the following: (1) The total number of community reinvestment areas designated by the political su... |
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Section 3735.673 | Notice to legislative authority.
...irty days prior to the day of the first public meeting at which the agreement is deliberated by the legislative authority of the political subdivision to which the person intends to relocate or relocates. With the approval of the director of development, service shall be not later than fifteen days prior to the day of the first public meeting of the legislative authority at which the agreement is deliberated. The leg... |
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Section 3735.68 | Revoking tax exemption.
...The housing officer shall make annual inspections of the properties within the community reinvestment area upon which are located structures or remodeling for which an exemption has been granted under section 3735.67 of the Revised Code. If the housing officer finds that the property has not been properly maintained or repaired due to the neglect of the owner, the housing officer may revoke the exemption at any time ... |
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Section 3735.69 | Community reinvestment area housing council - powers and duties.
...(A) A community reinvestment area housing council shall be appointed for each community reinvestment area, as follows: (1) When the area is designated by a municipal corporation, the council shall be composed of two members appointed by the mayor of the municipal corporation, two members appointed by the legislative authority of the municipal corporation, and one member appointed by the planning commission of the m... |
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Section 3735.70 | Appeals.
...Any person aggrieved under sections 3735.65 to 3735.69 of the Revised Code may appeal to the community reinvestment area housing council, which shall have the authority to overrule any decision of a housing officer. Appeals may be taken from a decision of the council to the court of common pleas of the county where the area is located. |
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Section 3736.01 | Recycling, waste reduction, litter prevention definitions.
...ed, placed, or deposited by a person on public property, on private property not owned by the person, or in or on waters of the state unless one of the following applies: (1) The person has been directed to do so by a public official as part of a litter collection drive. (2) The person has thrown, dropped, discarded, placed, or deposited the material in a receptacle in a manner that prevented its being carried ... |
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Section 3736.02 | Statewide source reduction, recycling, recycling market development and litter prevention programs.
...ts manufactured with recyclables; (f) Public awareness campaigns to promote recycling; (g) Other activities and projects that promote recycling and recycling market development. (3) Litter prevention assistance to enforce antilitter laws, educate the public, and stimulate collection and containment of litter; (4) Research and development regarding source reduction, recycling, and litter prevention, including... |
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Section 3736.021 | Auxiliary containers.
...A person may use an auxiliary container for purposes of commerce or otherwise. Nothing in this section shall be construed to prohibit or limit the authority of any county, municipal corporation, or solid waste management district to implement a voluntary recycling program. |
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Section 3736.03 | Recycling and litter prevention fund.
...(A) There is hereby created in the state treasury the recycling and litter prevention fund, consisting of moneys distributed to it from fees, including the fee levied under division (A)(2) of section 3714.073 of the Revised Code, gifts, donations, grants, reimbursements, and other sources, including investment earnings. (B) The director of environmental protection shall do all of the following: (1) Use moneys credi... |
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Section 3736.05 | Making grants - matching contributions.
...o the health, safety, or welfare of the public. (G) Nothing in this section confers immunity on persons from enforcement that is based on information that is obtained by the director or the director's authorized representatives who are not employees of the agency who administer or provide services under this section. (H) As used in this section, "environmental law" means a law that is administered by the environmen... |
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Section 3736.06 | Designating liaison - political subdivision participation.
...(A) Agencies of the state certified pursuant to section 3734.49 of the Revised Code as eligible to receive a grant shall designate an employee as the liaison with the director of environmental protection to cooperate with the director in carrying out the director's duties under this chapter. (B) The executive and legislative authorities of municipal corporations, counties, and townships and the boards of park commis... |
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Section 3736.07 | Metal beverage containers not requiring a separate opener prohibited.
...No person, agency of the state, municipal corporation, county, or township shall sell or offer for sale any beer or mixed beverages as defined in section 4301.01 of the Revised Code, or any soft drink as defined in section 913.22 of the Revised Code, in a metal container that is so designed that it may be opened by removing from the container a part of the container without using a separate opener. However, not... |
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Section 3736.99 | Penalty.
...Whoever violates section 3736.07 of the Revised Code is guilty of a minor misdemeanor. Each day of violation constitutes a separate offense. |