Ohio Revised Code Search
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Section 6133.10 | Appeals.
...court of common pleas except appeals on claims for compensation or damages shall be heard by a panel of judges consisting of one judge of the court of common pleas from each of the affected counties. (1) If the panel cannot reach a decision, the panel may request the addition of a judge from a court of common pleas in the area of the state in which the joint drainage improvement is located. (2) The panel shall f... |
Section 715.04 | Compounding or release of claims due from banks.
...All municipal corporations may compound or release, in whole or in part, any debt, obligation, judgment, or claim, due the municipal corporation from a bank in process of liquidation or operating under a conservatorship. Where a member of the legislative authority is personally interested as a stockholder in such bank, the legislative authority of such municipal corporation shall enter upon its records a statement of... |
Section 718.01 | Definitions.
...Any term used in this chapter that is not otherwise defined in this chapter has the same meaning as when used in a comparable context in laws of the United States relating to federal income taxation or in Title LVII of the Revised Code, unless a different meaning is clearly required. Except as provided in section 718.81 of the Revised Code, if a term used in this chapter that is not otherwise defined in this chapter ... |
Section 718.17 | [Former R.C. 718.021, renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Refundable tax credit for qualifying losses.
...(A) As used in this section: (1) "Nonqualified deferred compensation plan" means a compensation plan described in section 3121(v)(2)(C) of the Internal Revenue Code. (2)(a) Except as provided in division (A)(2)(b) of this section, "qualifying loss" means the excess, if any, of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan over the total a... |
Section 718.24 | Authority of tax administrator.
...to the compromise and settlement of tax claims; (F) Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with section 718.02 of the Revised Code; (G) Make all tax findings, determinations, computations, and orders the tax administrator is by law authorized and required to make and, pursuant to time limitations provided by law, on the tax administ... |
Section 718.90 | Assessments against taxpayer.
...all be credited to the attorney general claims fund created under section 109.081 of the Revised Code. (E) If the tax commissioner believes that collection of the tax will be jeopardized unless proceedings to collect or secure collection of the tax are instituted without delay, the commissioner may issue a jeopardy assessment against the taxpayer liable for the tax. Immediately upon the issuance of the jeopardy ass... |
Section 718.91 | Refund applications.
...(A) An application to refund to a taxpayer amounts that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment pursuant to sections 718.80 to 718.95 of the Revised Code shall be filed with the tax commissioner within three years after the date of the illegal, erroneous, or excessive payment, or within any additional period allowed by division (A) of section 718.90 of the Revised C... |
Section 723.11 | Hearing of adverse claims.
...ey prayed to be vacated or established, claims that he will sustain damage thereby, the court of common pleas may proceed to hear proof in reference thereto and may render judgment against the petitioners for such damages as it thinks just, which damages shall be assessed ratably against the petitioners by the court according to the value of the property owned by them as it stands taxed on the tax list of the county,... |
Section 725.02 | Value of improvements exempt from real property taxation.
...(A) The portion of the assessed valuation of improvements constructed pursuant to a development agreement, and the portion of the increase in the assessed valuation after the commencement of rehabilitation of improvements rehabilitated pursuant to a development agreement declared to be a public purpose in the development agreement shall be exempt from real property taxation by all political subdivisions and taxing di... |
Section 727.20 | Assessment of damages.
...When claims for damages are filed in accordance with section 727.18 of the Revised Code and the legislative authority of the municipal corporation determines, in the ordinance adopted under section 727.23 of the Revised Code, that the damages shall be assessed after the completion of the improvement, the municipal corporation shall, within ten days after the completion of such improvement, make written application to... |
Section 727.21 | Jury procedure.
...respect to the parties concerning whose claims it cannot agree. In case of the discharge of the jury because of such disagreement, a new jury shall be summoned, and the same proceedings shall be had with respect to the claims concerning which there was no verdict, as on the original trial. |
Section 727.23 | Ordinance for public improvement.
...r the expiration of the time for filing claims for damages under section 727.18 of the Revised Code, and, in the event objections to the estimated assessment have been filed under section 727.15 of the Revised Code, and the report of the assessment equalization board has been approved under section 727.17 of the Revised Code, determine whether or not it will proceed with proposed improvement. In the event the legisl... |
Section 737.31 | Disposition to claimant.
... order of the mayor after all liens and claims in favor of the municipal corporation have first been discharged and satisfied. |
Section 747.06 | Assessment against property owners for construction of boulevard or parkway - limitations.
...pose. Objections to assessments and the claims of property owners for damages shall be filed with the clerk of the board, and such board shall determine whether claims for damages shall be judicially inquired into before commencement or after completion of the improvement, and in general all steps required by law to be taken by or with the clerk of the legislative authority shall, as regards said parkway construction... |
Section 755.43 | Procedure where reversionary interests established upon vacation of land.
...on shall fix a date on or before which claims to such real estate may be asserted and after which such real estate shall be sold. Notice shall be given of such date and of the sale to be held thereafter, as provided in section 7.16 of the Revised Code or once each week for four consecutive weeks in a newspaper of general circulation in the municipal corporation wherein such lands are located. In the event that... |
Section 9.15 | Burial or cremation of body at expense of township or municipal corporation.
...As used in this section, "legal residence" means a permanent place of abode used or occupied as living quarters at the time of a person's death, including a nursing home, hospital, or other care facility. When the body of a dead person is found in a township or municipal corporation, and such person was not an inmate of a correctional, benevolent, or charitable institution of this state, and the body is not claimed ... |
Section 9.39 | Liability for public money received or collected - unclaimed money.
...All public officials are liable for all public money received or collected by them or by their subordinates under color of office. All money received or collected by a public official under color of office and not otherwise paid out according to law shall be paid into the treasury of the public office with which the public official is connected to the credit of a trust fund and shall be retained there until claimed b... |
Section 9.871 | Indemnification of correctional employee.
...litation and correction in the court of claims or any other court based on a decision of the attorney general made under division (A) of this section. (C) The indemnification of an employee of the department of rehabilitation and correction pursuant to this section shall be accomplished only through the following procedure: (1) If the director of rehabilitation and correction determines that the actions or omi... |
Section 901.61 | Beginning farmer tax credit certifications.
...(A) As used in this section: (1) "Agricultural asset" means agricultural land, livestock, facilities, buildings, and machinery used for agricultural production in this state. (2) "Agricultural land" means land that is composed of tracts, lots, or parcels totaling not less than ten acres devoted to agricultural production or totaling less than ten acres devoted to agricultural production if the land produces an av... |
Section 905.31 | Fertilizer definitions.
...As used in sections 905.31 to 905.503 of the Revised Code: (A) "Brand name" means a name or expression, design, or trademark used in connection with one or several grades of any type of fertilizer. (B) "Bulk fertilizer" means any type of fertilizer in solid, liquid, or gaseous state, or any combination thereof, in a nonpackaged form. (C) "Distribute" means to offer for sale, sell, barter, or otherwise supply fe... |
Section 907.08 | Labeling, advertising, handling and sales restrictions.
...No person shall do any of the following: (A) Detach, alter, deface, conceal, or destroy any label required by sections 907.01 to 907.17 of the Revised Code or the rules adopted under them, or alter or substitute seed in a manner that may defeat the purposes of those sections; (B) Disseminate, with the intention of inducing a sale, any false or misleading claim or advertisement concerning the vigor, vitality, growth... |
Section 907.081 | Advertising claims.
...Any person who disseminates, with the intention of inducing a sale, any advertisement or makes any claim concerning the vigor, vitality, growth, yield capability, or any other quality or performance characteristic of any agricultural, vegetable, or flower seed shall maintain complete and accurate records of the tests used to determine the characteristic and of the results of the tests and shall submit the records to... |
Section 907.29 | Label information.
...(A) Each container of legume inoculant culture which is distributed in this state shall bear thereon or have attached thereto in a conspicuous place on the outside thereof a plainly written or printed label in the English language the following information: (1) The name and address of the person responsible for the distribution of the legume inoculant; (2) The name of the group or groups of plants for which the bra... |
Section 921.28 | Statement of alleged damages.
...A person who claims damages from a pesticide application shall notify the director of agriculture and the pesticide applicator by submitting an oral or written statement of alleged damages. The statement shall contain all of the following: (A) The name of the person responsible for the application of the pesticide; (B) The name of the owner or operator of the land on which the crop is grown and for which damages ar... |
Section 926.07 | Filing certificate of insurance.
...he director is satisfied that depositor claims against the destroyed or damaged agricultural commodity inventory stored under bailment agreements have been settled, either from the proceeds of the insurance claim or other assets of the licensee, he shall release the lien against the inventory insurance. |