Ohio Revised Code Search

...The tax commissioner may prescribe requirements for the keeping of records and pertinent documents, for the filing of copies of federal income tax returns and determinations, and for computations reconciling federal income tax returns with the return required by section 5753.04 of the Revised Code. The tax commissioner may require a taxpayer, by rule or by notice served on the taxpayer, to keep records and other docu...

...orce shall certify to the department of taxation the student population for each county and the student population for each public school district located in whole or in part in the county on or before the thirtieth day of December, for the January distribution and on or before the thirtieth day of July, for the August distribution. A student shall be included in the school district enrollment for a county only if a ...

...de is liable for any amounts, including tax, interest, and penalties, imposed under this chapter in the same manner as persons that do hold such a license. (B) The tax commissioner may issue an assessment against a person described in division (A) of this section for any amount due under this chapter in the same manner provided under section 5753.07 of the Revised Code.

...As used in this chapter: (A) "Owner," "benefit," "lead county," and "improvement" have the same meanings as in section 6131.01 of the Revised Code. (B) "Force account" has the same meaning as in section 5543.19 of the Revised Code.

...y for the repair, upkeep, and permanent maintenance of each improvement constructed after August 23, 1957, under Chapter 940., 6131., 6133., or 6135. of the Revised Code. (B) If the improvement affects only a single county of the state, the board of county commissioners of that county shall establish and maintain the fund. If two or more counties of the state are affected by the improvement, the joint board of cou...

...e the assessment on the next succeeding tax duplicate to be collected and paid as other special assessments are collected and paid. (C) With respect to a single county improvement, the county engineer shall inspect the drainage improvements in the county. On or before the first day of July of each year, the county engineer shall report to the board of county commissioners both of the following: (1) The county eng...

...ay combine improvements into a drainage maintenance district, in which the maintenance assessment shall be the same percentage of original cost for each improvement to be maintained. (2) In combining improvements into drainage maintenance districts, the county engineer and the board of county commissioners shall consider similarity of costs, topography, and soil types so that improvements within the same district ...

...(A) The maintenance fund established under section 6137.02 of the Revised Code shall be subject to use of the board of county commissioners or joint board of county commissioners for the necessary and proper repair or maintenance of any drainage improvement constructed under Chapters 940., 6131., 6133., and 6135. of the Revised Code. (B) Whenever the board, or the joint board, from its own observation or the recomm...

...re than ten semiannual installments, as taxes are paid, shall be given to owners to pay for the repair assessments, and if any such assessment is twenty-five dollars or less, or whenever the unpaid balance of any such assessment is twenty-five dollars or less, the same shall be paid in full, and not in installments, at the time the first installment would otherwise become due.

...harge and supervision of the repair and maintenance of all county drainage improvements constructed under Chapters 940., 6131., 6133., and 6135. of the Revised Code. With regard to a joint county improvement, the lead county engineer has general charge and supervision of the repair and maintenance of all joint county drainage improvements constructed under Chapters 940., 6131., 6133., and 6135. of the Revised Code...

..., or other equipment for the repair and maintenance of drainage improvements a board of county commissioners considers necessary. (B) The board of county commissioners may do both of the following: (1) Purchase drainage equipment; (2) Provide a suitable place to house and store the drainage equipment. The county engineer shall be responsible for the care and custody of the drainage equipment and shall plainly...

...pplication for reduction in the owner's maintenance assessment due to work the owner proposes on any portion of a public ditch, watercourse, or other improvement. The application shall be filed with the county engineer on or before the first day of May in any year and shall state the nature of the work to be done, such as clearing brush, removing silt or debris, repair of structure, or other work necessary to preserv...

...an fifty per cent of the owner's annual maintenance assessment provided that the owner shall have filed with the county engineer a certificate of the board of supervisors of the soil conservation district of the county in which the land is located, certifying that the owner is following practices in the cultivation or management of agricultural land that will reduce the runoff of surface water and the erosion of sed...

...r the hearing, the board may add to the maintenance assessment of the negligent owner an additional repair assessment in an amount sufficient to rectify the damage. The added assessment shall be made on recommendation of the county engineer and certified to the county auditor at the same time the annual maintenance assessment is certified by the board.

...or as the permanent assessment base for maintenance. The county auditor shall levy the maintenance assessments in such percentage of the permanent assessment base as is authorized by the board of county commissioners. (B) Before certifying the percentage of the permanent assessment base to be levied in any one year for the maintenance fund, the board of county commissioners shall consider any recommendation by the ...

...to be necessary to obtain funds for the maintenance fund. (B) Prior to the adoption of a resolution levying the assessments, the board shall give at least ten days' notice in one newspaper of general circulation in the county, which shall state the time and place when and where the resolution shall be taken up for consideration. At that time and place or at any adjournment thereof, of which no further published not...

...sessment base that is used to calculate maintenance fund assessments for owners benefiting from the improvement. The approved estimate of the improvement shall serve as the permanent assessment base for the purposes of this chapter until such time as it is revised in accordance with this section.

...(A) In the cleaning, repair, and other maintenance work on drainage improvements, the persons whose duty it is to perform the maintenance work may go upon the adjoining or abutting lands within the permanent easement necessary for proper operation of the required machinery, tools, motor vehicles, conveyances, or other equipment. (B)(1) In the case of open ditches, the permanent easement so used shall be not more th...

...That part of interstate drainage improvements within the state may be cleaned or repaired pursuant to sections 6137.01 to 6137.12 of the Revised Code.

...The county engineer, in inspecting drainage channels, shall note any and all apparent violations of sections 6111.01 to 6111.04 of the Revised Code, as such sections refer to the pollution of drainage channels. Whenever it appears to the county engineer that there may be a violation of section 6111.04 of the Revised Code, the county engineer shall notify the director of environmental protection, setting forth any thi...

...e of the county engineer may enter into agreements with local soil and water conservation districts for the purposes of planning, constructing, or maintaining works of improvement constructed under Chapters 6131., 6133., 6135., 6137., and 6151. of the Revised Code.

...no operators and video lottery terminal sales agents. (Y) "Calendar quarter" means the three-month period ending on the last day of March, June, September, or December. (Z) "Form 2106" means internal revenue service form 2106 filed by a taxpayer pursuant to the Internal Revenue Code. (AA) "Municipal corporation" includes a joint economic development district or joint economic development zone that levies an ...

...t required to withhold municipal income tax on qualifying wages paid to an employee for the performance of personal services in a municipal corporation that imposes such a tax if the employee performed such services in the municipal corporation on twenty or fewer days in a calendar year, unless one of the following conditions applies: (a) The employee's principal place of work is located in the municipal corporation...

...e under a decree of divorce or separate maintenance as provided in section 7703(a)(2) of the Internal Revenue Code; (13) The location of educational institutions attended by the individual's dependents as defined in section 152 of the Internal Revenue Code, to the extent that tuition paid to such educational institution is based on the residency of the individual or the individual's spouse in the municipal corporati...

...ipts of the business or profession from sales and rentals made and services performed during the taxable period in the municipal corporation to total gross receipts of the business or profession during the same period from sales, rentals, and services, wherever made or performed. (B)(1) If the apportionment factors described in division (A) of this section do not fairly represent the extent of a taxpayer's busines...