Ohio Revised Code Search

...tion 5748.02 of the Revised Code on the school district income of individuals and estates as defined in divisions (G) and (E)(1)(a) and (2) of section 5748.01 of the Revised Code may declare, at any time, by a resolution adopted by a majority of its members, the necessity of raising annually a specified amount of money for school district purposes by replacing the existing tax with a tax on the school district income...

...e members of a board of education of a school district levying a tax under section 5748.02 of the Revised Code may adopt a resolution reducing the rate of the tax by a multiple of one-fourth of one per cent. The resolution shall set forth the current rate of the tax, the reduced rate of tax that results from adoption of the resolution, the purpose or purposes for which the tax is levied, the remaining number ...

...e modified by adding the following language immediately after the name of the school district that would impose the tax: "to renew an income tax (or income taxes) expiring at the end of ________ (state the last year the existing income tax or taxes may be levied)." (3) If the question includes a proposal under division (B)(2) of section 5748.02 of the Revised Code to reduce the rate of one or more school district p...

...e modified by adding the following language immediately after "repealed": ", and shall the rate of an existing tax on property for the purpose of current expenses, which rate was reduced for the duration of the income tax, be INCREASED from _____ mills to _____ mills for each $1 of taxable value which amounts to an increase from $_____ (effective rate) to $_____ (effective rate) for each $100,000 of the county audito...

...748.09 of the Revised Code to impose a school district income tax to provide an increase in current operating revenues or in current revenues for permanent improvements and prior to the time when the first payment to the district from the tax can be made, a board of education may anticipate a fraction of the proceeds of the tax and issue anticipation notes in an amount not exceeding fifty per cent of the total...

...For a taxpayer sixty-five years of age or older during the taxable year, a credit shall be permitted against the tax otherwise due under this chapter for such year equal to fifty dollars for each return required to be filed under section 5747.08 of the Revised Code for taxes levied under this chapter. The credit allowed under this section shall not exceed the tax otherwise due.

...n of a city, local, or exempted village school district, at any time by a vote of two-thirds of all its members, may declare by resolution that it may be necessary for the school district to do all of the following: (1) Raise a specified amount of money for school district purposes by levying an annual tax on school district income; (2) Issue general obligation bonds for permanent improvements, stating in the re...

...A board of education of a school district that, under divisions (A)(1), (D)(1), and (E) of section 5748.08 or under section 5748.09 of the Revised Code, levies a tax on the school district income of individuals and estates as defined in divisions (G) and (E)(1)(a) and (2) of section 5748.01 of the Revised Code may replace that tax with a tax on the school district income of individuals as defined in divisions (...

...n of a city, local, or exempted village school district, at any time by a vote of two-thirds of all its members, may declare by resolution that it may be necessary for the school district to do all of the following: (1) Raise a specified amount of money for school district purposes by levying an annual tax on school district income; (2) Levy an additional property tax in excess of the ten-mill limitation for the...

...(A) As used in this section: (1) "School district consolidation" means a consolidation of some or all of the territories of two or more school districts by transfer, merger, joinder, or creation pursuant to any of such procedures under Chapter 3311. of the Revised Code. (2) "Surviving school district" means a school district into which territory of another school district will be consolidated pursuant to a school d...

...sion lines, underground cables, gas, sewage, and water systems, pipe lines and rights of way of public service corporations, and all other real property whether public or private. (C) "Improvement" includes: (1) The location, construction, reconstruction, reconditioning, widening, deepening, straightening, altering, boxing, tiling, filling, walling, arching, or any change in the course, location, or terminus of a...

...l of surplus water, for controlled drainage of any land, for irrigation, for storage of water to regulate stream flow or to prevent the overflow of any land in the county, or for water conservation, and further finds that the construction of the improvement will be conducive to the public welfare and that the cost of the proposed improvement will be less than the benefits conferred by its construction, the board of c...

...Boards of county commissioners in their respective counties, or in co-operation with any conservancy district which includes all or part of the lands of the county, or in co-operation with the proper authorities of the state or the proper authorities of the United States, may formulate, create, and construct a complete or co-ordinating system of water conservation and flood control, subject to the approval of the pro...

...petition for the construction of a drainage improvement with the clerk of the board of county commissioners of the county in which is located a part of the land proposed to benefit from the improvement. Prior to filing a petition, the petitioner shall consult with the county engineer of the county in which the petition will be filed to discuss the proposed drainage improvement and to determine the proper forms and pr...

...e an amendment to a petition for a drainage improvement that expands the length of the proposed improvement, provided that such amendment does not expand the area to be benefited by the proposed improvement. An owner shall file the amendment not more than twenty-one days after the date of the view. Such owner shall not propose an amendment that expands either the area or number of parcels to be benefited by the propo...

...unty, to the credit of the general drainage improvement fund or a special fund created for the proposed improvement, and conditioned to pay all costs associated in preparing for the view and first hearing if the petition is not granted or if the petition is for any cause dismissed. (C) The clerk of the board of county commissioners shall release the bond at the expiration of the thirty-day appeal period provided fo...

...les of payments for compensation and damages.

...he words "Legal Notice of Proposed Drainage Improvement" shall be printed in plain view on the face of the envelope. When the owner is not a natural person, the notice shall be mailed to its chief officer or managing agent at the usual place of business in the county. If such an owner is a foreign or domestic railroad company, regardless of whether the charter thereof prescribes the manner or place of service of proc...

...Any owner who has not joined in a petition filed in accordance with section 6131.04 of the Revised Code may comment on the proposed improvement at any time before a final order on the petition is made by the board of county commissioners. Comments may be made in person at the public hearings on the petition or by filing written comments with the clerk of the board of county commissioners.

...(A) Upon receiving the notice required under division (A) of section 6131.07 of the Revised Code, the county engineer shall prepare a preliminary report on the proposed improvement, which shall include all of the following: (1) A preliminary estimate of the cost of the proposed improvement; (2) Comments on the feasibility of the project; (3) A statement of the engineer's opinion as to whether benefits from the ...

...sed improvement's location and the drainage issues intended to be addressed by the proposed improvement. (B) Upon a request made by a commissioner or an owner in the area to be benefited by the proposed improvement, the board of county commissioners shall recess the view and reconvene it at a site along the proposed improvement for the purpose of gaining additional information about the drainage issues intended to...

...(A) At the first hearing on a petition for a proposed improvement, the board of county commissioners shall do both of the following: (1) Hear the preliminary report of the county engineer required under section 6131.09 of the Revised Code; (2) Hear any evidence offered by any owner for or against the granting of the proposed improvement or for or against the granting of any laterals, branches, spurs, or change of...

...(A) If the board of county commissioners finds at the conclusion of the first hearing for a proposed improvement that a proposed improvement is not necessary, will not be conducive to the public welfare, or that the estimated cost of the proposed improvement will exceed the benefits to be derived if it is constructed, the board shall dismiss the petition for the proposed improvement and enter its findings upon its jo...

...se appropriated to the appropriate drainage improvement fund. The board shall not appropriate an amount that exceeds twenty-five per cent of the engineer's preliminary cost estimate. (E) If the board decides to proceed with a petition for a proposed improvement, and if the improvement is being undertaken through the joint efforts and cooperation of the board and any federal or state agency, and if the federal regul...

...The board of county commissioners, on application of owners interested or at its own discretion, may consolidate and treat as a petition for one improvement petitions pending at the same time for two or more separate improvements which connect with each other, or which serve common territory, or which can readily be combined into one system. In case of such consolidation, the board shall enter its action upon its jou...