Ohio Revised Code Search

...evised Code. (C) Moneys received from sales of land to a metropolitan housing authority shall be placed in the state treasury in special funds, to be used for such purposes of the department of mental health and addiction services, the department of developmental disabilities, or the department of rehabilitation and correction as is appropriate.

...A metropolitan housing authority may contract with persons, associations, or corporations, or with the state, a state department or agency, or a state public body as defined in section 3735.51 of the Revised Code for furnishing 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 departme...

...(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...

...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...

...ed Code are eligible for exemption from taxation under that section. If the resolution does not include such a stipulation, all new structures and remodeling satisfying the requirements of section 3735.67 of the Revised Code are eligible for exemption from taxation regardless of classification. Whether or not the resolution includes such a stipulation, the classification of the structures or remodeling eligible for e...

...ection. (3) Increases the term of any tax exemption or category of tax exemptions, except as provided in division (B)(7) of this section; (4) Extends the duration of a community reinvestment area; (5) Changes eligibility requirements for receiving tax exemptions. (B) For the purpose of determining the "first two amendments" in division (B) of Section 3 of Am. Sub. S.B. 19 of the 120th general assembly, an ame...

...hall be filed prior to the thirty-first day of December of the tax year for which taxation of the property is requested. The housing officer shall determine whether the property continues to meet the requirements for exemption and shall certify the housing officer's findings to the complainant. If the housing officer determines that the property does not meet the requirements for exemption, the housing officer shall ...

... of education not later than forty-five days prior to approving the agreement, excluding Saturday, Sunday, and a legal holiday as defined in section 1.14 of the Revised Code. The board of education, by resolution adopted by a majority of the board, shall approve or disapprove the agreement and certify a copy of the resolution to the legislative authority not later than fourteen days prior to the date stipulated by th...

...e authority shall include the amount of taxes exempted under the agreement. (4) The number of agreements the terms of which a party has failed to comply with, indicating separately for each such agreement the value of the real property exempted pursuant to the agreement and a comparison of the estimated and actual amounts described in division (B)(8) of section 3735.671 of the Revised Code; (5) Any changes to zon...

...eceipt requested, not later than thirty 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 th...

...al or industrial property exempted from taxation under section 3735.67 of the Revised Code has materially failed to fulfill its obligations under the written agreement entered into under section 3735.671 of the Revised Code, or if the owner is determined to have violated division (C) of that section, the legislative authority, subject to the terms of the agreement, may revoke the exemption at any time after the first...

...de. (B) On or before the thirty-first day of March each year, any political subdivision that has created a community reinvestment area under section 3735.66 of the Revised Code shall submit to the director of development a status report summarizing the activities and projects for which an exemption has been granted in that area.

...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.

...As used in this chapter: (A) "Litter" means garbage, trash, waste, rubbish, ashes, cans, bottles, wire, paper, cartons, boxes, automobile parts, furniture, glass, or anything else of an unsightly or unsanitary nature thrown, dropped, discarded, 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...

...(A) The director of environmental protection shall establish and implement statewide source reduction, recycling, recycling market development, and litter prevention programs that are consistent with the state solid waste management plan adopted under section 3734.50 of the Revised Code. The programs shall include all of the following: (1) The assessment of waste generation within the state and implementation...

...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.

...g for such purposes. (3) Report to the tax commissioner information the director receives pursuant to division (B)(2)(d) of this section.

...(A) The director of environmental protection, pursuant to division (F)(6) of section 3734.49 of the Revised Code, may make grants from the recycling and litter prevention fund created in section 3736.03 of the Revised Code to accomplish the purposes of the programs established under section 3736.02 of the Revised Code. (B) Except as provided in division (C) of this section, the director may require any eligible appl...

...(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...

... 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, nothing in this section prohibits the sale or offering for sale of a container the only detachable part of which is a ...

... is guilty of a minor misdemeanor. Each day of violation constitutes a separate offense.

...As used in this chapter: (A) "Assistant fire marshal" means any person who is employed by the fire marshal and who carries out specific duties assigned by the fire marshal, including, but not limited to, enforcement of Chapters 3731., 3737., and 3743. of the Revised Code, fire inspection, fire code enforcement, fire investigation, fire prevention, or the regulation of underground storage tank systems as defined ...

...(A) The fire marshal may collect fees to cover the costs of performing inspections and other duties that the fire marshal is authorized or required by law to perform. Except as provided in division (B) of this section, all fees collected by the fire marshal shall be deposited to the credit of the fire marshal's fund. (B)(1) All of the following shall be credited to the underground storage tank administration fund,...

... of the fire marshal, and, within sixty days after the recommendations are filed, the fire marshal shall file with the chairperson of the council the fire marshal's comments on, and proposed action in response to, the recommendations. (C) Maintain the Ohio fire service hall of fame. In maintaining the hall of fame, the council shall keep official commendations that recognize and commemorate exemplary accomplis...

...s section, or within one hundred eighty days after a report issued under division (D)(3) of this section, and the school governing authority is not actively taking steps to achieve compliance, then the authority having jurisdiction shall issue a citation pursuant to section 3737.42 of the Revised Code. Each protective door assembly that is not in compliance with the applicable standards, and which the respecting scho...

...ying entity, on or before the fifteenth day of the fourth month following the end of the entity's qualifying taxable year; (2) For an electing pass-through entity, on or before the fifteenth day of April following the end of the entity's taxable year that ends in the preceding calendar year. Each entity shall also remit to the tax commissioner, with the remittance made payable to the treasurer of state, the amo...

...taxes required to be paid, and the last day prescribed for payment thereof, shall be as prescribed by divisions (B)(1), (2), (3), and (4) of this section: (1) On or before the fifteenth day of the fourth month after the beginning of the entity's taxable year, twenty-two and one-half per cent of the entity's estimated tax liability for that taxable year; (2) On or before the fifteenth day of the sixth month after ...

...ss-through entity's total liability for taxes imposed under sections 5733.41 and 5747.41 or under section 5747.38 of the Revised Code exceeds one hundred eighty thousand dollars for the second preceding taxable year or qualifying taxable year, as applicable, the entity shall make all payments required under sections 5747.42 and 5747.43 or under section 5747.38 of the Revised Code electronically in the manner prescrib...

...(A) A qualifying entity's qualifying taxable year is the same as its taxable year for federal income tax purposes. If a qualifying entity's taxable year is changed for federal income tax purposes, the qualifying taxable year for purposes of this chapter and sections 5733.40 and 5733.41 of the Revised Code is changed accordingly. (B) A qualifying entity's and an electing pass-through entity's method of accounting sh...

...hall make a final return within fifteen days after the date of selling or quitting business. The successor of the qualifying entity or electing pass-through entity shall withhold a sufficient amount of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until the entity produces a receipt from the tax commissioner showing that the taxes, interest, and penalties have been paid,...

...ailure to file any report or to pay any tax due as required by sections 5747.40 to 5747.453 of the Revised Code. The dissolution, termination, or bankruptcy of a qualifying entity or an electing pass-through entity does not discharge a responsible trustee's, fiduciary's, officer's, member's, manager's, employee's, investor's, owner's, or beneficiary's liability for failure of the entity to file any report or pay any ...

... recently been issued, as of the first day of June preceding the distribution year: (1) The most recent decennial census figures that include population figures for each county in the state; (2) The most current issue of "Current Population Reports: Local Population Estimates" issued by the United States bureau of the census that contains population estimates for each county in the state and the state. (F) "...

...ty-fifth day of July of each year, the tax commissioner shall estimate and certify the following for each county to its county auditor: (a) Its guaranteed share of the ensuing year's fund balance; (b) Its share of the excess of the ensuing year's fund balance; (c) Its total entitlement. (2) In December and in June following such estimations and certifications, the commissioner shall revise such estimates and...

...y for the previous year on the general tax list and duplicate are divided.

...nty auditor or county treasurer, or the tax commissioner shall fail to perform any duty imposed on such officer by sections 5747.46 to 5747.48 of the Revised Code on or before the date specified by law for the performance of that duty.

...before the tenth day of each month, the tax commissioner shall provide for payment to each county an amount equal to the sum of: (1) The county's proportionate share of the calendar year 2007 LGF and LGRAF distributions multiplied by the 2007 LGF and LGRAF county distribution base available in that month, provided that if the 2007 LGF and LGRAF county distribution base available in that month is zero, no payment sh...

...nty-fifth day of July of each year, the tax commissioner shall estimate and certify to each county auditor the amount to be distributed from the local government fund to each undivided local government fund during the following calendar year under section 5747.50 of the Revised Code. The estimate shall equal the sum of the separate amounts computed under divisions (B)(1) and (2) of this section. (B)(1) The product...

...iscal year shall file a report with the tax commissioner that includes a detailed statement of the gross amount of all traffic camera fines the local authority collected during that period and the gross amount of such fines that the local authority collected for violations that occurred within a school zone. (2) Annually, on or before the tenth day of August, and except as otherwise provided in this division, the c...

...before the tenth day of each month, the tax commissioner shall provide for payment to each county undivided local government fund of a supplement for townships. The commissioner shall determine the amounts paid to each fund as follows: (1) An amount equal to forty-one and sixty-seven one-hundredths per cent of one million dollars shall be divided among every county fund so that each township in the state receives an...

...r and county treasurer on or before the day the commissioner first reduces a county undivided local government fund payment to that county under division (B)(3) of this section. The notice shall include the full amount of the reduction, a list of the counties and municipal corporations to which the reduction applies, and the amount of reduction attributed to each such county or municipal corporation. (2) The commis...

...he Revised Code for the same month, the tax commissioner shall apply the reduction required by section 5747.504 of the Revised Code first and deposit the amount of payments withheld to the general revenue fund under division (E) of that section.

...nty-fifth day of July of each year, the tax commissioner shall make and certify to the county auditor of each county an estimate of the amount of the local government fund to be allocated to the undivided local government fund of each county for the ensuing calendar year, adjusting the total as required to account for subdivisions receiving local government funds under section 5747.502 of the Revised Code. (B) At ...

...r the payment of judgments _____ 9. Taxes levied inside the "ten-mill limitation" _____ 10. Budget commission allocation of estimated county public library fund revenues _____ 11. Estimated unencumbered balances as of December 31 of current year in the general funds as stated in the tax budget _____ 12. Revenue, including transfers, shown in the general fund or any special funds other than special fun...

..., shall at the same time certify to the tax commissioner the percentage share of the county as a subdivision. All money received into the treasury of a subdivision from the undivided local government fund in a county treasury shall be paid into the general fund and used for the current operating expenses of the subdivision. If a municipal corporation maintains a municipal university, the university, when the board of...

...he indebtedness is due at least thirty days prior to the withholding of the distribution. Any indebtedness or obligation of the state to a county shall be deducted from the amount owing to the state by such county in determining the indebtedness or obligation as to which distribution is withheld.

...ed Code may be appealed to the board of tax appeals in the manner and with the effect provided in section 5705.37 of the Revised Code, in accordance with the following rules: (A) The notice of appeal shall be signed by the authorized fiscal officer and shall set forth in clear and concise language: (1) A statement of the action of the budget commission appealed from, and the date of the receipt by the subdivision...

...purposes of enforcing this chapter, the tax commissioner, in accordance with section 5743.45 of the Revised Code, may delegate any investigation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training commission and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of that...

...ode for any individual who, on the last day of the individual's taxable year, is the certificate owner of a tax credit certificate issued under section 122.85 of the Revised Code. The credit shall be claimed for the taxable year that includes the date the certificate was issued by the director of development. The credit amount equals the amount stated in the certificate. The credit shall be claimed in the order requi...

...l adjusted gross income is allowed to a taxpayer who contributes to or purchases tuition units under a qualified tuition program established in accordance with section 529 of the Internal Revenue Code. The amount of the deduction shall equal the amount contributed or purchased during the taxable year to the extent that the amounts of such contributions and purchases were not deducted in determining the contributor's ...

...llowed a nonrefundable credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer who is an "eligible individual" as defined in section 32 of the Internal Revenue Code. The credit shall equal thirty per cent of the federal credit allowed for the taxable year. The credit shall not exceed the aggregate amount of tax otherwise due under section 5747.02 of the Revised Cod...