Ohio Revised Code Search

...une 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) "County's equalization ratio for a distribution y...

...(A)(1) By the twenty-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 ...

... under division (D) of said section in 1938 bore to all the funds credited under said section in 1938. If a municipal corporation is in default with respect to the principal or interest of any outstanding notes or bonds, the moneys distributed under this section shall be credited to the funds established under divisions (A), (B), (C), and (D) of section 5705.09 of the Revised Code, in the same proportion in wh...

...No county 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.

...ibed by the commissioner, the amount of income tax revenue collected and refunded by such municipal corporation pursuant to such chapter during the preceding calendar year, arranged, when possible, by the type of income from which the revenue was collected or the refund was issued. The municipal corporation shall also report the amount of income tax revenue collected and refunded on behalf of a joint economic develop...

...te amounts computed under divisions (B)(1) and (2) of this section. (B)(1) The product obtained by multiplying the percentage described in division (B)(1)(a) of this section by the amount described in division (B)(1)(b) of this section. (a) Each county's proportionate share of the total amount distributed to the counties from the local government fund and the local government revenue assistance fund during cale...

...(A) As used in this section: (1) "Local authority" and "traffic law photo-monitoring device" have the same meanings as in section 4511.092 of the Revised Code. (2) "School zone" has the same meaning as in section 4511.21 of the Revised Code. (3) "Transportation district" means a territorial district established by the director of transportation under section 5501.14 of the Revised Code. (4) "District deputy direc...

...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 equal amount. (2) 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 receives a proportionat...

...al corporation prohibits the levy of an income tax, an income tax levied by the legislative authority of such municipal corporation pursuant to an amendment of the charter of that municipal corporation to authorize such a levy represents an additional tax voted by the electorate of that municipal corporation. For the purposes of this division, any measure adopted by a board of county commissioners pursuant to section...

...s apportioned pursuant to section 5747.51 of the Revised Code shall be as follows: Calculation of (name of subdivision) share of undivided local government fund for (name of county) county Authorized expenditure for subdivision Total 1. Estimated expenditures from general fund _____ 2. Estimated expenditures from special funds other than those established for road and bridge, street construction, maint...

...(A) As used in this section: (1) "City, located wholly or partially in the county, with the greatest population" means the city, located wholly or partially in the county, with the greatest population residing in the county; however, if the county budget commission on or before January 1, 1998, adopted an alternative method of apportionment that was approved by the legislative authority of the city, located partia...

...The tax commissioner may withhold distributions of local government fund money to any county where the county auditor has failed to certify to the tax commissioner the percentage share of the undivided local government fund of the county as a subdivision for the year for which distribution is to be made. The director of budget and management may direct the tax commissioner to withhold from a county the p...

...y budget commission under section 5747.51 of the Revised 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 appeale...

...For 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 ...

...tion has the same meaning as in section 122.85 of the Revised Code. (B) There is allowed a credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code 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 incl...

...tion has the same meaning as in section 122.852 of the Revised Code. (B) There is allowed a credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for any taxpayer who, on the last day of the taxpayer's taxable year, is the certificate owner of a tax credit certificate issued under section 122.852 of the Revised Code. The credit shall be claimed for the taxpayer's taxable yea...

...djusted gross income is allowed for: (1) Income related to tuition units and contributions that as of the end of the taxable year have not been refunded pursuant to the termination of a qualified tuition program payment contract or account to the extent that such income is included in federal adjusted gross income. (2) The excess of the total purchase price of tuition units refunded during the taxable year pursua...

...There is hereby allowed 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 o...

...(A) As used in this section: (1) "Qualifying taxpayer" means a taxpayer that is an individual with a dependent who is a qualifying student. (2) "Qualifying student" means a student who is exempt from the compulsory attendance law for the purpose of home education under section 3321.042 of the Revised Code for the school year. (3) "Education expenses" means expenses or fees for any of the following items used...

...itizes awarding its scholarships to low-income primary and secondary school students. The attorney general shall notify the applicant of the attorney general's determination within thirty days after the attorney general receives the application. The attorney general shall maintain a list of all scholarship granting organizations. As soon as is practicable after compiling or updating this list, the attorney general...

...s spouses' total federal adjusted gross income is less than fifty thousand dollars for the taxable year, one thousand dollars; (B) If the taxpayer's or, if filing a joint return, the taxpayer's and the taxpayer's spouses' total federal adjusted gross income equals or exceeds fifty thousand dollars, one thousand five hundred dollars. The credit shall be claimed in the order prescribed by section 5747.98 of the R...

...ner" has the same meaning as in section 149.311 of the Revised Code. (B) There is allowed a credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer that is the certificate owner of a rehabilitation tax credit certificate issued under section 149.311 of the Revised Code. The credit shall equal twenty-five per cent of the dollar amount indicated on the certificate, ...

...ificate under division (D) of section 901.61 of the Revised Code. The credit shall be claimed for the taxable year during which the certificate is issued. The credit shall be claimed in the order required under section 5747.98 of the Revised Code. If a credit exceeds the aggregate amount of tax otherwise due for a taxable year, the excess may be carried forward and applied against the tax due for not more than seve...

...ount opened in accordance with sections 113.50 to 113.56 of the Revised Code to the extent that the amounts contributed have not been deducted in computing the contributor's federal adjusted gross income for the taxable year. The total amount of contributions deducted for any taxable year by a taxpayer or the taxpayer and the taxpayer's spouse, regardless of whether the taxpayer and the taxpayer's spouse file separat...

...omputing federal or Ohio adjusted gross income for the taxable year, provided that all of the following apply: (a) The taxpayer that sold the interest either: (i) Materially participated in the activities of the entity for the five years immediately preceding the time of sale. For the purposes of this division, a taxpayer materially participates in the activities of the entity if the taxpayer meets the requirem...