Ohio Revised Code Search
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Section 5537.12 | Trust agreement for security of bonds.
...for the employment or retention of the services of consulting engineers in connection with the construction, maintenance, or operation of the turnpike project or projects. Any bank or trust company incorporated under the laws of this state which may act as depository of the proceeds of bonds or of revenues may furnish such indemnifying bonds or may pledge such securities as are required by the commission. Any ... |
Section 5537.29 | Confidentiality of information.
...y, including use in connection with the service of process, investigation in anticipation of litigation, or the execution or enforcement of a judgment or order; (3) Pursuant to an order of a court of this state, another state, the United States, or a political subdivision of this state or another state; (4) For use by the financial institutions and credit issuing companies directly involved in a credit transactio... |
Section 5571.03 | Compensation of trustees.
....24 of the Revised Code for each day of service in the discharge of such duties, but the total compensation of any trustee to be paid from the treasury under this section and all other sections of the Revised Code shall not exceed the maximum provided by such section in any year. |
Section 5579.07 | Expense a lien upon land.
...tatement of the board's charges for its services, the amount paid for the labor, materials, and equipment, and a proper description of the premises. These amounts, when allowed, shall be entered upon the tax duplicate, shall be a lien upon the land from the date of the entry, and shall be collected as other taxes and returned to the township and placed in the township general fund. |
Section 5593.08 | Bridge commissions - powers and duties.
..., other than compensation for personal services, involves an expenditure of more than ten thousand dollars, the commission shall make a written contract with the lowest and best bidder after advertisement for not less than two consecutive weeks, or as provided in section 7.16 of the Revised Code, in a newspaper of general circulation in Franklin county, and in such other publications as the commission determin... |
Section 5703.21 | Prohibition against divulging information - information acquired as result of audit.
... has acquired from the internal revenue service, through federal and state statutory authority, may be disclosed to the auditor of state or the office of internal audit solely for purposes of an audit of the department. (4) For purposes of Chapter 3739. of the Revised Code, an agent of the department of taxation may share information with the division of state fire marshal that the agent finds during the course of... |
Section 5703.93 | Reinstatement after cancellation.
...collect a base fee of three dollars for services and a low- and moderate-income housing trust fund fee of three dollars in accordance with section 317.36 of the Revised Code. (4) Any officer, shareholder, creditor, or receiver of any corporation described in divisions (A)(1) and (2) of this section may at any time take all steps required by this section to effect such reinstatement. (B) Except as otherwise pro... |
Section 5705.25 | Submission of proposed levy - notice of election - form of ballot - certification.
...lections if the levy is not to pay debt charges, the proposed increase in rate, expressed in mills for each one dollar of taxable value, either that rate or the effective rate, as applicable, expressed in dollars for each one hundred thousand dollars of the county auditor's appraised value, the number of years during which the increase will be in effect, the first month and year in which the tax will be levied, and t... |
Section 5705.29 | Contents of tax budget - contingency reserve balance - spending reserve.
.... (C)(1) The amount required for debt charges; (2) The estimated receipts from sources other than the tax levy for payment of such debt charges, including the proceeds of refunding bonds to be issued to refund bonds maturing in the next succeeding fiscal year; (3) The net amount for which a tax levy shall be made, classified as to bonds authorized and issued prior to January 1, 1922, and those authorized and is... |
Section 5709.12 | Exemption of property used for public or charitable purposes.
...ithout charge in consideration of their service, without compensation, to a charitable, religious, fraternal, or educational institution. For the purposes of division (C)(2) of this section, "compensation" does not include furnishing room and board, clothing, health care, or other necessities, or stipends or other de minimis payments to defray the cost thereof. (D)(1) A private corporation established under federal ... |
Section 5709.88 | Tax incentives to promote employment and improve economic climate.
...ars, not to exceed ten, of any optional services or assistance that the county or municipal corporation is authorized to provide with regard to the project site. (E) All agreements entered into under this section shall be in the form prescribed under section 5709.881 of the Revised Code. (F) Except as otherwise provided in this division, an agreement entered into under this section shall require that the enterprise... |
Section 5715.12 | Duty to give notice before increasing valuation - service.
...The county board of revision shall not increase any valuation without giving notice to the person in whose name the property affected thereby is listed and affording him an opportunity to be heard. Such notice shall describe the real property, the tax value of which is to be acted upon, by the description thereof as carried on the tax list of the current year, and shall state the name in which it is listed; such noti... |
Section 5715.19 | Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment.
...e when the lien for taxes or recoupment charges for the current year attached or the date as of which liability for such year was determined. Liability for taxes and recoupment charges for such year and each succeeding year until the complaint is finally determined and for any penalty and interest for nonpayment thereof within the time required by law shall be based upon the determination, valuation, or assessment as... |
Section 5715.39 | Remittance of illegally assessed taxes or late payment penalty.
... postmarked by the United States postal service on or before the last day for payment of such tax. A private meter postmark on an envelope is not a valid postmark for purposes of establishing the date of payment of such tax. (5) With respect to the first payment due after a taxpayer fully satisfies a mortgage against a parcel of real property, the mortgagee failed to notify the treasurer of the satisfaction of the m... |
Section 5719.04 | Tax list and duplicate of delinquent personal and classified property taxes - publication - notice of lien - certificate of jeopardy - stay of collection.
...charged by the county recorder for the services required under this section. The auditor shall add to the tax list made pursuant to this section all such taxes omitted in a previous year when assessed by the auditor or finally assessed by the tax commissioner pursuant to law, and by proper certificates cause the same to be added to the treasurer's delinquent tax duplicate provided for in this section, and, in ... |
Section 5719.07 | Certificate of release of lien - partial discharge.
...ll charge a base fee of two dollars for services and a housing trust fund fee of two dollars pursuant to section 317.36 of the Revised Code. |
Section 5719.084 | Collecting nonresident delinquent taxes.
..., from the person so charged, for which services he shall be allowed the same fees as treasurers receive for collecting delinquent taxes by process, to be collected from the person against whom such taxes are charged. |
Section 5719.087 | Procedure where delinquent taxpayer has property within state.
...nterest due, such debtor may, after the service of such notice, pay such amount to the treasurer, whose receipt shall be a full discharge of so much of the indebtedness as equals the amount paid. |
Section 5721.32 | Sale of tax certificates by public auction.
...own tax-mailing address, and the postal service has returned the notice as undeliverable. (J) A tax certificate shall not be sold to the owner of the certificate parcel. |
Section 5721.33 | Negotiating sale of number of tax certificates.
...nown tax-mailing address and the postal service has returned the notice as undeliverable. |
Section 5727.26 | Assessment for failure to file return or pay amount due - judgment against company.
...mpany assessed, within sixty days after service of the notice of assessment, files with the tax commissioner, either personally or by certified mail, a written petition signed by the company's authorized agent having knowledge of the facts, the assessment becomes final, and the amount of the assessment is due and payable from the company assessed to the commissioner. The petition shall indicate the objections of the ... |
Section 5727.56 | Reinstatement of public utility - conditions - designation of agent.
...collect a base fee of three dollars for services and a housing trust fund fee of three dollars pursuant to section 317.36 of the Revised Code. If a domestic public utility applying for reinstatement has not previously designated an agent upon whom process may be served as required by section 1701.07 of the Revised Code, such public utility shall at the time of reinstatement and as a prerequisite thereto designate an... |
Section 5727.80 | Kilowatt-hour tax definitions.
...ribution company at discounted rates or charges established in any of the following: (1) A special arrangement subject to review and regulation by the public utilities commission under section 4905.31 of the Revised Code; (2) A special arrangement with a natural gas distribution company pursuant to a municipal ordinance; (3) A variable rate schedule that permits rates to vary between defined amounts, provided t... |
Section 5727.811 | Excise tax levied on natural gas distribution company.
...x customer for natural gas distribution services by $.02 per MCF of natural gas distributed to the flex customer. (E) Except as provided in division (F) of this section, each natural gas distribution company shall pay the tax imposed by this section in all of the following circumstances: (1) The natural gas is distributed by the company through a meter of an end user in this state; (2) The natural gas distri... |
Section 5727.89 | Failure to file return or pay tax, interest, or additional charge.
...x commissioner within sixty days after service of the notice of assessment, either personally or by certified mail, a written petition for reassessment signed by the party assessed or that party's authorized agent having knowledge of the facts, the assessment becomes final and the amount of the assessment is due and payable from the party assessed to the treasurer of state. The petition shall indicate the obje... |