Ohio Revised Code Search
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Section 5709.50 | Regional transportation improvement project fund.
... exempted village, and joint vocational school districts through compensation arrangements entered into under division (E) of section 5709.48 of the Revised Code. The amount distributed to each subdivision or taxing unit shall be apportioned among its funds as if that amount had been levied and collected as taxes and distributed in the most recent settlement of taxes. (2) To the owners of parcels subject to a spec... |
Section 5709.52 | Exemption from taxation for increase in value for newly developable or redevelopment property.
..., exempted village, or joint vocational school district in which the parcel is located of the legislative body's intent to adopt such an ordinance or resolution with respect to that parcel; (b) If the legislative body is a board of township trustees or board of county commissioners, notify the board of commissioners of the county or the board of trustees of the township, respectively, in which the parcel is located ... |
Section 5709.633 | Enterprise relocating from another Ohio location.
...of the city, local, or exempted village school district to which operations were relocated that the agreement is void. (B) Divisions (A)(1) and (2) of this section do not apply if the director of development waives application of those divisions. The director may waive application of division (A)(1) of this section if the enterprise or successor enterprise demonstrates, by documentation satisfactory to the director,... |
Section 5709.634 | Waiver of retail facilities exclusion.
...f each city, local, or exempted village school district within the territory of which that place of business is located adopts a resolution, approved by the majority of the board members, waiving the retail facilities exclusion under division (C) of section 5709.61 of the Revised Code with respect to that place of business. Unless otherwise provided in its resolution, a board of education does not waive its right t... |
Section 5709.67 | Duties of director of development and tax commissioner.
...formation on agreement terms concerning school district revenue that are not provided for in section 5709.631 of the Revised Code and that are forwarded to the director under division (H) of section 5709.62, division (H) of section 5709.63, or division (G) of section 5709.632 of the Revised Code. The report shall include a finding by the director as to whether the incentives provided under sections 5709.61 to 5709.6... |
Section 5709.68 | Report on all agreements in effect.
...ices and the board of education of each school district of which a municipal corporation or township to which such an agreement applies is a part a report on all of those agreements in effect during the preceding calendar year. The report shall include all of the following information: (1) The designation, assigned by the director of development services, of each urban jobs and enterprise zone within the municipal c... |
Section 5709.882 | Report of local agreements.
...ion and the board of education of each school district of which a municipal corporation or county to which such an agreement applies is a part a report on all such agreements in effect during the preceding calendar year. The report shall include all of the following information: (1) The number of enterprises that are subject to such agreements and the number of full-time employees subject to those agreements ... |
Section 5713.081 | Collecting delinquent taxes on publicly owned property.
...es townships, municipalities, counties, school districts, boards of education, all state and municipal universities, park boards, and any other entity whose ownership of real property would constitute public ownership. |
Section 5713.33 | Agricultural land tax list - contents of list.
... be indexed and sorted by county and by school district. |
Section 5715.17 | Notice that work of equalization completed - county auditor to furnish certificates and notice.
...urnish notice to boards of education of school districts within the county of all hearings, and the results of such hearings, held in regard to the reduction or increasing of tax valuations in excess of one hundred thousand dollars directly affecting the revenue of such district. |
Section 5715.19 | Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment.
...e county, the board of education of any school district with territory in the county, or the legislative authority of a municipal corporation with territory in the county. "Original complaint" means a complaint filed under division (A) of this section. "Counter-complaint" means a complaint filed under division (B) of this section in response to an original complaint. "Third party complainant" means a complainan... |
Section 5715.26 | County auditor to adjust valuation and transmit adjusted abstract.
...rom fifty per cent of state revenues to school districts pursuant to Chapter 3317. of the Revised Code. The commissioner shall withhold the distribution of such funds until such county auditor has complied with this division, and the department shall withhold the distribution of such funds until the commissioner has notified the department that such county auditor has complied with this division. (B)(1) If the com... |
Section 5715.34 | Duty of county auditor to make reassessment.
...in the distribution of state revenue to school districts pursuant to Title XXXIII of the Revised Code. The commissioner shall withhold the distribution of such funds until such county auditor has complied with all the provisions of this section, and the department shall withhold the distribution of such funds until the commissioner has notified the department that such auditor has complied with all of the provisions ... |
Section 5715.41 | Right of assessment official to examine public record - exception - exhibition of authority.
...ounty, township, municipal corporation, school district, or special taxing district, and the officers thereof shall furnish information of any matters of record or on file in their respective offices, as is required by such auditor or member of a board. The department of taxation, or any person employed by the department for that purpose, shall have like powers, and in addition thereto may examine and make memorandum... |
Section 5717.02 | Appeal from final determination by tax commissioner or county auditor - procedure - hearing.
...of tax appeals by the applicant or by a school district that filed a statement concerning that application under division (C) of section 5715.27 of the Revised Code. Appeals from a redetermination by the director of job and family services under section 5733.42 of the Revised Code may be taken by the person to which the notice of the redetermination is required by law to be given under that section. (B) The a... |
Section 5725.03 | Return of deposits by financial institutions.
...e or any county, municipal corporation, school district, township, or other subdivision thereof, or to any other financial institution, dealer in intangibles, domestic insurance company, or institution used exclusively for charitable purposes, or proceeds of loans which have been credited to the borrower but not disbursed, or advances by borrowers for the subsequent payment of specific obligations. If any deposit of ... |
Section 5727.75 | Exemption on tangible personal property and real property of certain qualified energy projects.
...reer-technical center, joint vocational school district, comprehensive career-technical center, or compact career-technical center; (d) A training center operated by a labor organization, or with a training center operated by a for-profit or nonprofit organization. The relationship may include endowments, cooperative programs, internships, apprenticeships, research and development projects, and curriculum devel... |
Section 5731.09 | Value of gross estate includes annuity.
...on 3307.03 of the Revised Code, and the school employees retirement system created by section 3309.03 of the Revised Code. |
Section 5735.01 | Motor fuel tax definitions.
...ce, carpools, vanpools, jitney service, school bus transportation, or charter or sightseeing services. (R) "Export" means to obtain motor fuel in this state for sale or other distribution outside this state. For the purposes of this division, motor fuel delivered outside this state by or for the seller constitutes an export by the seller, and motor fuel delivered outside this state by or for the purchaser constitute... |
Section 5735.40 | No tax to be imposed on alternative fuels - exceptions.
...ounty, township, municipal corporation, school district, or other body corporate and politic responsible for governmental activities in a geographic area smaller than that of the state. (B) Except as provided in division (B)(6) of section 5739.02 of the Revised Code when levying the tax imposed by that section in conjunction with sections 5739.021, 5739.023, 5739.026, 5741.021, 5741.022, and 5741.023 of the Revised ... |
Section 5747.02 | Tax rates.
...of providing revenue for the support of schools and local government functions, to provide relief to property taxpayers, to provide revenue for the general revenue fund, and to meet the expenses of administering the tax levied by this chapter, there is hereby levied on every individual, trust, and estate residing in or earning or receiving income in this state, on every individual, trust, and estate earning or receiv... |
Section 5747.04 | Attributing tax receipts to county.
...t each taxpayer indicate the taxpayer's school district of residence on the taxpayer's tax return, as are reasonably necessary to insure the efficient administration of this section and the distribution required by division (A) of section 5747.03 of the Revised Code. |
Section 5747.057 | Tax credit for career-technical education program employees.
...sident district; (2) The district or school offering the career-technical education program in which the student is enrolled; (3) The independent contractor engaged to create and maintain student data verification codes. The department may not release a data verification code received under this division to any person except as authorized by law. Any document related to the tax credit authorized under this s... |
Section 5747.061 | Withholding tax from wages of nonresident employees.
...ounty, municipal corporation, township, school district, or other body corporate and politic responsible for governmental activities in a geographic area smaller than that of the state. (3) "Legislative authority" means the board of county commissioners, the legislative authority of a municipal corporation, the board of township trustees, the board of education, or the board, council, commission, or other governing... |
Section 5747.071 | Withholding tax from retirement benefits.
...stem, state teachers retirement system, school employees retirement system, Ohio police and fire pension fund, state highway patrol retirement system, and any municipal retirement system. (2) "Benefits" means all annuities, allowances, pensions, and other benefits paid by a retirement system. (3) "Recipient" means any person receiving benefits from a retirement system. (B) Any recipient may request the recipient's... |