Ohio Revised Code Search

...the state treasury to the credit of the public safety - highway purposes fund established in section 4501.06 of the Revised Code and used to cover costs incurred by the bureau in the administration of this section and sections 4503.20, 4507.212, and 4509.81 of the Revised Code, and by any law enforcement agency employing any peace officer who returns any license to the registrar pursuant to division (C) of this secti...

...losed and shall reference each relevant exemption provision. The Interstate Commission shall keep minutes which shall fully and clearly describe all matters discussed in a meeting and shall provide a full and accurate summary of actions taken, and the reasons therefore, including a description of the views expressed and the record of a roll call vote. All documents considered in connection with an action shall be ide...

... person be eligible for the homestead exemption or qualify as a low- and moderate-income person. (G) When any rates or charges are not paid when due, the board may do any or all of the following: (1) Certify the unpaid rates or charges, together with any penalties, to the county auditor. The county auditor shall place the certified amount upon the real property tax list and duplicate against the property se...

... a person be eligible for the homestead exemption or qualify as a low- and moderate-income person.

...real property taxes and assessments. No exemption from real property taxation pursuant to Chapter 5709. of the Revised Code shall apply to the facility conveyed. The gross receipts and income of the contractor to whom the facility is conveyed that are derived from operating and managing the facility under this section shall be subject to gross receipts and income taxes levied by the state and its subdivisions, includ...

...on and the number of years that the tax exemption established under that section will apply to that property. (D) An agricultural security area may continue in existence for ten years unless either of the following occurs: (1) The sole owner of land enrolled in the area withdraws under section 931.07 of the Revised Code. (2) Unless division (C) of section 931.07 of the Revised Code applies, land in the area fails ...

...ted pursuant to this section are public records provided they meet the definition set forth in section 149.43 of the Revised Code. (E) Not later than two business days after the discovery of any changes in information contained in the notice or other documents required by this section, the nonprofit health care entity shall provide copies to the attorney general of any documents and other material relevant to the ch...

...formation has become a matter of public record in enforcement proceedings or if those being investigated have consented in writing to public disclosure. (7) In conducting an investigation under this section, the attorney general shall cooperate with state and local officials of other states and officials of the federal government in the administration of comparable laws and regulations. (8) The attorney general m...

...atements or information, are not public records subject to section 149.43 of the Revised Code. However, the chairperson of the authority may make use of the statements and other information for purposes of issuing public reports or in connection with court proceedings concerning tax exemption agreements under this section. Upon the request of the tax commissioner, the chairperson of the authority shall provide to the...

...ure of information that is not a public record under section 149.43 of the Revised Code.

...e than five residential mortgage loans, records mortgage payments on its books for more than five residential mortgage loans, or performs other functions to carry out the residential mortgage holder's obligations or rights under the mortgage agreement for more than five residential mortgage loans including, when applicable, the receipt of funds from the mortgagor to be held in escrow for payment of real estate taxes ...

...with prejudice. (F)(1) To protect the public interest, the superintendent may, without a prior hearing, do any of the following: (a) Suspend the certificate of registration, letter of exemption, or mortgage loan originator license of a registrant or licensee who is convicted of or pleads guilty or nolo contendere to a criminal violation of any provision of this chapter or any criminal offense described in divisio...

...sts in public obligations for, or their exemption from, other treatment under the Internal Revenue Code, including compliance with the provisions for tax compliance payments to the United States in accordance with the Internal Revenue Code. Those actions and covenants and compliance therewith shall be valid, incontestable, final, and conclusive to the extent that they support that exclusion from gross income or those...

... subdivision to maintain a log or other record of the time the official spends on the business of the public cable service provider in the course of official duties. (C) No political subdivision shall fail to comply with division (A) or (B) of this section.

...cause the treasurer invests or deposits public moneys in the following investments only: (1) Interim deposits pursuant to division (B)(3) of section 135.14 or section 135.145 of the Revised Code; (2) No-load money market mutual funds pursuant to division (B)(5) of section 135.14 of the Revised Code; (3) The Ohio subdivision's fund pursuant to division (B)(6) of section 135.14 of the Revised Code. (F) In carry...

...e shall have responsibility for keeping records, making reports, and making payments, relating to any arbitrage rebate requirements under the applicable bond proceedings.

... (2) A copy of the unit certificate of exemption completed by the purchaser at the time of sale as provided in section 5739.03 of the Revised Code; (3) An exemption certificate, in a form prescribed by the tax commissioner, that specifies why the purchase is not subject to the tax imposed by Chapter 5739. or 5741. of the Revised Code. Payment of the tax shall be in accordance with rules issued by the tax commi...

...te or otherwise, that would impair the exemption from federal income taxation of the interest on the obligations. (P) All moneys received by or on account of the state and required by the applicable bond proceedings, consistent with this section, to be deposited, transferred, or credited to the coal research and development bond service fund, and all other moneys transferred or allocated to or received for the...

...ute or otherwise, that would impair the exemption from federal income taxation of the interest on the obligations. (S) There is hereby created the economic development bond service fund, which shall be in the custody of the treasurer of state but shall be separate and apart from and not a part of the state treasury. All moneys received by or on account of the issuing authority or state agencies and required by the a...

... status, with a copy of its federal tax exemption determination letter. (2)(a) With the next annual registration statement filed after its adoption, the charitable organization shall file with the attorney general a copy of any amendment to its organizational instrument as specified in division (C)(1)(a) of this section and a copy of any amendment to its bylaws. (b) Within thirty days after its receipt, the charita...

...ther for public or for private use, and recorded or filed as such in the office of the county recorder of the county where they are situated, and any burial ground that has been used as such for fifteen years are exempt from sale on execution on a judgment, dower, and compulsory partition; but land appropriated and set apart as a private burial ground is not so exempt if it exceeds in value the sum of fifty dollars. ...

...ial lot, including, but not limited to, exemptions under section 517.09 or 1721.07 of the Revised Code; (9) The person's interest in the following: (a) Moneys paid or payable for maintenance or rights, as exempted by section 3304.19 of the Revised Code; (b) Workers' compensation, as exempted by section 4123.67 of the Revised Code; (c) Unemployment compensation benefits, as exempted by section 4141.32 of the Revis...

...-four-hour nursing care pursuant to the exemption in division (E) of section 4723.32 of the Revised Code from the licensing requirements of Chapter 4723. of the Revised Code. (20) "Health maintenance organization" has the same meaning as in section 3727.01 of the Revised Code. (21) "Emergency service responder" means any law enforcement officer, first responder, emergency medical technician-basic, emergency med...

...person has expressly specified that the exemption provided in division (D)(1)(e) of this section does not apply to the person. (2) Division (C) of this section does not apply to premises upon which home schooling is conducted. Division (C) of this section also does not apply to a school administrator, teacher, or employee who possesses an object that is indistinguishable from a firearm for legitimate school purpos...

...pose of determining eligibility for the exemption or a possible violation of division (D) or (E) of this section. (B) A late application for a tax reduction for the year preceding the year in which an original application is filed, or for a reduction in manufactured home taxes for the year in which an original application is filed, may be filed with the original application. If the county auditor determines the in...