Ohio Revised Code Search
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Section 5748.04 | Petition for election repealing tax.
...(A) The question of the repeal of a school district income tax levied for more than five years may be initiated not more than once in any five-year period by filing with the board of elections of the appropriate counties not later than ninety days before the general election in any year after the year in which it is approved by the electors a petition requesting that an election be held on the question. The petition ... |
Section 5748.05 | Issuing anticipation notes.
...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... |
Section 5748.06 | Credit against tax for senior citizens.
...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. |
Section 5748.08 | Income tax and bond issue submitted as one question on ballot.
...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... |
Section 5748.081 | Procedure for levying replacement tax under RC 5748.08.
...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 (... |
Section 5748.09 | Authority for school district to place property and income tax levies on ballot as combined issue.
...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... |
Section 5748.10 | School district income tax after consolidation.
...(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... |
Section 927.39 | Equipment and supplies.
...(A) As used in this section and in sections 927.40 to 927.42 of the Revised Code: (1) "Pest" has the same meaning as in section 927.51 of the Revised Code. (2) "Quarantined area" means an area that is quarantined by the director of agriculture under section 927.71 of the Revised Code or by the United States department of agriculture. (B) Counties, townships, and municipal corporations may, upon the vote of the boa... |
Section 927.40 | Inspection for disease.
...The board of county commissioners, board of township trustees, or legislative authority of a municipal corporation may authorize an agent to enter upon any lands in a quarantined area within the subdivisions for the sole purpose of inspecting such lands for the existence of the pest for which the quarantined area has been established. Such powers of inspection may be exercised by any such subdivision, through its age... |
Section 927.41 | Treatment of diseased trees.
...Upon the purchase or rental of equipment and the purchase of supplies to combat a pest for which a quarantined area is established, the agents of the board of county commissioners, board of township trustees, or legislative authority of a municipal corporation may contact the owners of land in the quarantined area within the subdivision, to obtain permission to enter upon such lands to combat that pest. After obtain... |
Section 927.42 | Assistance of department of agriculture - issuance of securities.
...(A) The board of county commissioners, the board of township trustees, or the legislative authority of any municipal corporation may obtain the assistance of the department of agriculture or the United States department of agriculture upon any problem that arises in connection with combating dutch elm disease and phloem necrosis. (B) If the board of county commissioners, the board of township trustees, or the... |
Section 927.51 | Plants and nursery stock definitions.
... "Dealer" means any person other than a nurseryman who offers for sale, sells, or distributes nursery stock, either exclusively or in connection with other merchandise, in or from any nursery, store, sales ground, stand, lot, truck, railway car, or other vehicle. "Dealer" includes any landscaper who sells or offers for sale nursery stock as a part of a grounds improvement project that may involve the installati... |
Section 927.52 | Rules for plants and nursery stock.
...evoke, suspend, or refuse to issue any nursery certificate or dealer's license for any violation of sections 927.51 to 927.71 of the Revised Code, or of any rules adopted under those sections. (C) The director may publish reports describing nursery inspection and pest control operations authorized by sections 927.51 to 927.71 of the Revised Code. |
Section 927.521 | Effect of child support default on license, certificate or permit.
...On receipt of a notice pursuant to section 3123.43 of the Revised Code, the director of agriculture shall comply with sections 3123.41 to 3123.50 of the Revised Code and any applicable rules adopted under section 3123.63 of the Revised Code with respect to a license, certificate, or permit issued pursuant to this chapter. |
Section 927.53 | License fees.
...s, or exposes for sale, or distributes nursery stock within this state, or ships nursery stock to other states, shall pay an annual license fee of one hundred twenty-five dollars to the director of agriculture for each place of business the collector or dealer operates. (B)(1) Each dealer shall furnish the director, annually, an affidavit that the dealer will buy and sell only nursery stock which has been in... |
Section 927.54 | Plant pest program fund.
...The plant pest program fund is hereby created in the state treasury. The fund shall consist of money credited to it under section 909.15 of the Revised Code and under this chapter and any rules adopted under it. The director of agriculture shall use money in the fund to administer this chapter and Chapter 909. of the Revised Code. The director shall keep accurate records of all receipts into and disbursements... |
Section 927.55 | Fee requirements exemptions.
... (B) A person who conducts the sale of nursery stock as a fund raiser for a nonprofit organization or nonprofit purpose for no more than two days per year, who is not a nurseryman, dealer, or collector, and who makes no more than two thousand dollars in revenue from the sale of nursery stock during a calendar year; (C) Any public or private arboretum operated not for profit, which exchanges inspected nursery stock ... |
Section 927.56 | License for foreign nurserymen.
...(A) Each nurseryman, dealer, or collector of nursery stock, who resides in or has his principal place of business in another state and who sends nursery stock into this state without having a bona fide order in advance for all such nursery stock, shall obtain the same license that is required by section 927.53 of the Revised Code. (B) The director of agriculture may enter into such reciprocal contracts and ag... |
Section 927.58 | Notifying director of arrival of foreign nursery stock.
...n who receives, directly or indirectly, nursery stock from a foreign country to notify the department of agriculture of the arrival of such shipment, the contents thereof, and the name and address of the consignor. If instructed to do so by the director, such person shall hold any such shipment unopened until inspected or released by the director. Any infested stock which is discovered in such shipment is subject to ... |
Section 927.59 | Nursery inspections.
..., at least once each year, inspect each nursery and other place in this state in which nursery stock is stored or held for sale. The director or his authorized representative shall have free access, within reasonable hours, to any field, orchard, garden, greenhouse, packing ground, building, cellar, freight, or express office, or warehouse, car, vessel, motor vehicle, or other place which it may be necessary or desir... |
Section 927.60 | Application for inspection.
...Each nurseryman or collector who sells or delivers nursery stock in this state shall apply in writing before the fifteenth day of April of each year to the director of agriculture for inspection of his nursery stock growing in this state. Such nurseryman or collector is liable for any additional expense incurred in the inspection of the nursery stock which may be due to his failure to give such notice prior to said d... |
Section 927.61 | Certificate of inspection.
...ctor of agriculture shall issue to each nurseryman, after the stock in his nursery has been officially inspected and found to be apparently free from injurious or harmful pests and after payment of the fees required by section 927.53 of the Revised Code, a certificate setting forth the fact of such inspection. The certificate is valid not to exceed one year from the first day of January following the filing of the ap... |
Section 927.62 | False declaration of acreage - concealment of nursery stock from inspection.
...e declaration of acreage or conceal any nursery stock from inspection. (B) Each person who sells nursery stock shall, if requested, furnish the director of agriculture with copies of the order forms, contracts, and agreements with his customers which are furnished for the use of agents or customers, or both. |
Section 927.64 | Notice of restricted or condemned nursery stock.
...s used for growing, storage, or sale of nursery stock is destructive or harmful, he shall: (1) Notify the nurseryman, dealer, collector or person having charge of the premises, in writing, of the presence of such pest; (2) Restrict the movement of such infested stock, or withold such person's license or certificate until the premises are freed from such pest or until the pest has been brought under control to the ... |
Section 927.65 | Copy of license or certificate of inspection to be attached.
...s for resale, or distributes for resale nursery stock in this state shall attach on the outside of each package, box, bale, or vehicle load, or lot sold or delivered, a tag or poster on which shall appear on exact copy of his valid license or certificate of inspection. (B) No person shall use certificate tags or posters which have been altered or are invalid. (C) No person shall misuse a valid certificate tag or po... |