Ohio Revised Code Search

...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 would have been charged and payable against the improvement if it were not exempt from taxation. If any reduction in the levies otherwise applicable to such exemp...

...de or enters into one or more voluntary agreements imposing assessments under section 5709.481 of the Revised Code shall establish a regional transportation improvement project fund into which shall be deposited service payments in lieu of taxes distributed under section 5709.49 of the Revised Code and assessments collected pursuant to such agreements. Money in the regional transportation improvement project fund sha...

...pplicable, to extend the exemption from taxation of improvements to the parcel or parcels designated in the ordinance or resolution for an additional period of not more than thirty years if all of the following conditions are met: (1) Either (a) the service payments made pursuant to section 5709.42, 5709.74, or 5709.79 of the Revised Code by the owner or owners of the parcel or parcels designated in the ordinance ...

...g or structure classified as to use for tax purposes as commercial or industrial that, prior to its use or occupation, requires a certificate of occupancy. "Commercial or industrial building or structure" does not include a building or structure any part of which is to be used as a dwelling. (4) "Remnant parcel" means a parcel resulting from a subdividing plat that includes original property. (5) "Original property...

...vised Code is exempt from real property taxation. (B) Any fixture or other real property included in an energy facility with an aggregate nameplate capacity of two hundred fifty kilowatts or less is exempt from taxation if construction or installation is completed on or after January 1, 2010. As used in division (B) of this section, "energy facility" and "nameplate capacity" have the same meanings as in section 5...

...sold, are exempt from personal property taxation if either of the following apply: (A) The property is used or held by the holder of a liquor permit issued under section 4303.03 or 4303.031 of the Revised Code whose primary business is the production of wine. (B) The production is used or held by a person or enterprise engaged in agriculture that sells the grape agricultural products or juice or wine to a holder of...

... of the value of which is exempted from taxation under section 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code. (2) "Residential building" means a building or structure any part of which is to be used as a dwelling. (3) "Unexempted value" means, for any subdivided parcel, one of the following: (a) Except as provided in division (A)(3)(b) of this section, the purchase price of the original property ...

...he real property does not appear on the tax year 2017 tax list: (1) A building or structure situated on land comprising the complex; (2) An improvement to a building or structure comprising the complex; (3) A fixture attached or affixed to the land or a building, structure, or improvement comprising the complex. (B) Within sixty days after the effective date of this section, a board of county commissioners s...

...siness used primarily for making retail sales unless the place of business is located in an impacted city as defined in section 1728.01 of the Revised Code or the board of education of the city, local, or exempted village school district within the territory of which the place of business is located adopts a resolution waiving the exclusion of retail facilities under section 5709.634 of the Revised Code. (D) "Vacan...

...d to be listed in the personal property tax return of the enterprise in the return for the tax year in which the agreement is entered into. (b) Exemption for a specified number of years, not to exceed fifteen, of a specified portion, up to seventy-five per cent, of the increase in the assessed valuation of real property constituting the project site subsequent to formal approval of the agreement by the legislative ...

...d to be listed in the personal property tax return of the enterprise in the return for the tax year in which the agreement is entered into. (ii) Exemption for a specified number of years, not to exceed fifteen, of a specified portion, up to sixty per cent, of the increase in the assessed valuation of real property constituting the project site subsequent to formal approval of the agreement by the board; (iii) Pro...

...r not the investments are exempted from taxation, including existing or new building size and cost thereof; the value of machinery, equipment, furniture, and fixtures, including an itemization of the value of machinery, equipment, furniture, and fixtures used at another location in this state prior to the agreement and relocated or to be relocated from that location to the facility and the value of machinery, equipme...

... 5709.68 of the Revised Code and by the tax incentive review council created under section 5709.85 of the Revised Code exclusively for the purposes of performing the duties prescribed under that section. The legislative authority or board may waive or reduce the amount of the fee charged against an enterprise, but such waiver or reduction does not affect the obligations of the legislative authority or board or the ta...

...irector of development shall review all agreements entered into under those sections to determine whether there has been a violation of this paragraph and whether the requirements to be a facility have been met. If the director discovers there has been a violation of this paragraph or the requirements to be a facility have not been met, the agreement is void, and all incentives granted under the agreement shall cease...

...ot waive its right to approve or reject agreements or to receive notice under section 5709.62, 5709.63, or 5709.632 of the Revised Code by waiving the retail facilities exclusion under this section.

... form prescribed by the director, for a tax incentive qualification certificate. The enterprise qualifies for an initial certificate if, on or before the last day of the calendar year immediately preceding that in which application is made, it satisfies all of the following requirements: (1) The enterprise has established, expanded, renovated, or occupied a facility pursuant to the agreement under section 5709.62, 5...

...cility used primarily for making retail sales as defined in division (O) of section 5739.01 of the Revised Code. (3) Compensation paid to new employees described under divisions (A)(2)(a) to (e) of section 5709.64 of the Revised Code at the facility for which the certificate is issued, who are hired as a result of a project, shall be excluded from the numerator upon computation of the payroll factor of a corporate...

...ribed by the director, for the employee tax credit certificate under division (B) of this section. (1) The enterprise has established, expanded, renovated, or occupied a facility pursuant to an agreement under section 5709.62 or 5709.63 of the Revised Code in a zone that is certified by the director of development as having one of the characteristics described in divisions (A)(1)(a) or (b) and at least one of the ch...

...orations and counties that have entered agreements under sections 5709.62, 5709.63, and 5709.632 of the Revised Code; (4) The number of new employees hired as a result of the tax and other incentives provided under sections 5709.61 to 5709.69 of the Revised Code; (5) Information on agreement terms concerning school district revenue that are not provided for in section 5709.631 of the Revised Code and that are forwa...

...e Revised Code, and shall apply only to agreements or actions executed on or after the effective date of such rules.

...n or county shall include the amount of taxes exempted and the estimated dollar value of any other incentives provided under the agreement. (4) The number of agreements receiving compliance reviews by the tax incentive review council in the municipal corporation or county during the calendar year for which the report is submitted, including all of the following information: (a) The number of agreements the terms of...

...If an enterprise operating in a county or municipal corporation in this state intends to relocate or relocates part or all of its operations to another county or municipal corporation in this state and has entered into or intends to enter into an agreement under section 5709.62, 5709.63, or 5709.632 of the Revised Code with that county or municipal corporation, the legislative authority or an officer of the county or...

...ailroad operations shall be exempt from taxation for ten years beginning with the first year in which the property is so leased or otherwise made available. (B) The port authority shall make annual payments in lieu of taxes for all property that is exempt from taxation under division (A) of this section. The payments shall be charged and collected in the same manner as the taxes that would have been charged against ...

... personal property shall be exempt from taxation if the following conditions exist in the year for which exemption is sought: (A) The owner is a nonprofit corporation that is exempt from federal income taxes under the provisions of section 501(c)(3) of the Internal Revenue Code of 1954, as amended, and the owner's primary purposes are conducting research and development in library technology and providing computeriz...

...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 payment shall be charged and collected in the same manner and in the same amount as the real property taxes that would have been charged and payable against any improvement made on the parcel if it were not exempt from taxation. If any reduction in the levies otherwise applicable...