Ohio Revised Code Search

...(A) Real property and tangible personal property belonging to a charitable, religious, or educational institution or to the state or a political subdivision, shall be considered as used exclusively for charitable or public purposes by such institution, the state, or political subdivision, if it meets one of the following requirements: (1) It is used by such institution, the state, or political subdivision, or by o...

...developable property" means a parcel of real property on which no commercial, agricultural, or industrial operations are currently being conducted and on which construction of one or more commercial or industrial buildings or structures is planned but for which a certificate of occupancy has not yet been issued. (2) "Redevelopment property" means a parcel of real property on which one or more commercial or industria...

...e increase in the assessed valuation of real property constituting the project site subsequent to formal approval of the agreement by the legislative authority; (c) Provision for a specified number of years, not to exceed fifteen, of any optional services or assistance that the municipal corporation is authorized to provide with regard to the project site. (2) Enter into an agreement under which the enterprise ag...

...tatements: (1) A description of real property to be exempted from taxation under the agreement, the percentage of the assessed valuation of the real property exempted from taxation, and the period for which the exemption is granted, accompanied by the statement: "The exemption commences the first year for which the real property would first be taxable were that property not exempted from taxation. No exemption sha...

...against all property on the tax list of real and public utility property for tax year 2014. (11) "Total resources," in the case of county senior services related functions, means the sum of the amounts in divisions (A)(11)(a) and (b) of this section less any reduction required under division (B)(1) of this section. (a) The sum of the payments received by the county for senior services related functions in calenda...

... separate tract, lot, or parcel of real property and of buildings, structures, and improvements located thereon and the current agricultural use value of land valued for tax purposes in accordance with section 5713.31 of the Revised Code, in every district, according to the rules prescribed by this chapter and section 5715.01 of the Revised Code, and in accordance with the uniform rules and methods of valuing and ass...

...the assessment for taxation of all real property. The commissioner shall adopt, prescribe, and promulgate rules for the determination of true value and taxable value of real property by uniform rule for such values and for the determination of the current agricultural use value of land devoted exclusively to agricultural use. (1) The uniform rules shall prescribe methods of determining the true value and taxable v...

... not that structure is attached to real property. (N) "Employee" means an individual for whom a mortgage broker, mortgage lender, or mortgage servicer, in addition to providing a wage or salary, pays social security and unemployment taxes, provides workers' compensation coverage, and withholds local, state, and federal income taxes. "Employee" also includes any individual who acts as a mortgage loan originator or o...

...executor or administrator to sell real property to pay debts, the real property subject to sale shall include all rights and interests in real property transferred by the decedent in the decedent's lifetime with intent to defraud the decedent's creditors, except that real property fraudulently transferred cannot be taken from any person who purchased them for a valuable consideration, in good faith, and withou...

...t amount on the real and public utility property tax duplicate opposite the property; the amount of the excess shall be payable at the next succeeding date prescribed for payment of taxes in section 323.12 of the Revised Code. If the plaintiff in an action that results in a sale or election in accordance with this division is the land's or real estate's purchaser or electing party, the court shall not order a ded...

...e value of real and public utility real property in the school district subject to taxation in the preceding tax year, by class and by county of location. (2) The taxable value of tangible personal property, including public utility personal property, subject to taxation by the district for the preceding tax year. (3)(a) The total property tax rate and total taxes charged and payable for the current expenses fo...

...e dissolved village's real and personal property shall be disposed of by the receiver-trustee as follows: (A) The receiver-trustee shall dispose of the village's liquidable assets, as necessary, to use the proceeds to pay the outstanding debts, obligations, and liabilities of the dissolved village. (B) The receiver-trustee shall transfer real or personal property related to utility services as provided under sect...

...tion, equipping, and improvement of any real or personal property used for the purpose of creating a solar photovoltaic project, a solar thermal energy project, a geothermal energy project, a customer-generated energy project, or an energy efficiency improvement, whether such real or personal property is publicly or privately owned. (J)(1) Except as provided in division (J)(2) of this section, "existing" qualified...

...l contract for sale or purchase of real property, complaint to ___________________________________________________ $20.00 (5) Application and order not otherwise provided for in this section or by rule adopted pursuant to division (E) of this section ___________________________________________________

... court, borrow money and mortgage real property belonging to the entrusted estate, whether the real property was acquired by purchase or by descent and distribution. The fiduciary proposing to borrow money shall file in the probate court that appointed the fiduciary a complaint describing all of the real property in the trust and stating the nature and amount of the encumbrances on that real property, the dat...

... rents, issues, and income of such real property, together with the probable costs and expenses of the receivership. If such real property is used in whole or in part by the owner thereof for manufacturing, mercantile, industrial, commercial, or other business purposes, the court of common pleas shall find the annual rental value thereof, which shall be considered as rents, issues, and i...

...straining orders. (C) The owner of any real or personal property closed or restrained or to be closed or restrained may appear in the court of common pleas between the time of the filing of the complaint for the permanent injunction described in division (A) of this section and the hearing on the complaint, and, if all costs incurred are paid and if the owner of the real property files a bond with sureties approved ...

...vey other interests in real or personal property, or any combination thereof, related to, useful for, or in furtherance of any authorized purpose and operate any property in connection with transportation, recreational, governmental operations, or cultural activities; (5) Straighten, deepen, and improve any channel, river, stream, or other water course or way which may be necessary or proper in the development of t...

...ns employed in the construction of real property exempted from taxation under the chapters or sections of the Revised Code enumerated in division (B) of this section; (b) Persons not described by division (A)(1)(a) of this section who are first employed at the site of such property and who within the two previous years have not been subject, prior to being employed at that site, to income taxation by the municipal ...

...s used in this section: (1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the ordinance or resolution creating the incentive district referred to in division (B) of this section was enacted or adopted, as reflected in the exempt tax list or the general tax list and duplicate o...

...s used in this section: (1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the resolution creating the incentive district referred to in division (B) of this section was adopted, as reflected in the exempt tax list or the general tax list and duplicate of real and public utilit...

...ually, shall determine whether the real property and the various classes thereof in the several counties, municipal corporations, and taxing districts which have completed a sexennial reappraisal in the current year and which will have the new taxable values placed on the tax list and duplicate have been assessed as required by law, and whether the values set forth in the agricultural land tax list in such taxing dis...

...sublease, rental, or subrental of real property located in this state; (2) Receipts from the lease, sublease, rental, or subrental of tangible personal property to the extent such property is used in this state; (3) Interest, fees, penalties, or any other charge received from loans secured by real property located within this state; (4) Interest, fees, penalties, or any other charge received from loans not se...

...14 C.F.R. part 121 or part 135, and any real property described in division (L)(2)(c) of this section; (ii) The collection and distribution of income from such property. (c) The corporation is not a financial institution on the last day of the taxable year ending prior to the first day of the tax year; (d) The corporation's related members make a good faith and reasonable effort to make timely and fully the adj...

... the average value of the corporation's real and tangible personal property owned or rented, and used in the trade or business in this state during the taxable year, and the denominator of the fraction is the average value of all the corporation's real and tangible personal property owned or rented, and used in the trade or business everywhere during such year. Real and tangible personal property used in the trade or...