Ohio Revised Code Search

...ly transfers the parcel to the owner, a sole proprietorship owned by that owner or a member of that owner's immediate family, or a partnership, trust, business trust, corporation, or association in which the owner or a member of the owner's immediate family owns or controls directly or indirectly more than fifty per cent. If a parcel sells for less than the total amount of the taxes, assessments, penalties, interes...

...sor of the property acquired it for the sole purpose of leasing it to others. For reports required to be filed under section 5725.14 of the Revised Code in 2003 and thereafter, nothing in this section shall be construed to exempt the property of any dealer in intangibles under section 5725.13 of the Revised Code from the tax imposed under section 5707.03 of the Revised Code.

...ministrative capacity, or persons whose sole employment on the project is transporting materials or persons to the project site. (5) "Solar energy project" means an energy project composed of an energy facility using solar panels to generate electricity. (6) "Internet identifier of record" has the same meaning as in section 9.312 of the Revised Code. (7) "Applicable year" means the later of the following: ...

...anized prior to January 1, 1987, whose sole purpose is to promote and encourage recycling and that has been determined by the internal revenue service to be a nonprofit corporation regardless of whether the nonprofit corporation received a grant under section 3736.05 of the Revised Code, or to municipal corporations, counties, townships, park districts, and boards of education that received grants pursuant to t...

...ssment shall be as follows: (1) If the sole item objected to is the assessed penalty or interest, payment of the assessment, including interest but not penalty, is required; (2) If the corporation assessed failed to file, prior to the date of issuance of the assessment, the annual report required by section 5733.02 of the Revised Code, any amended report required by division (C) of section 5733.031 of the Revi...

...f copyrighted motion picture films used solely for advertising purposes, except that the transfer of such films for exhibition purposes is not a sale; (9) All transactions by which tangible personal property is or is to be stored, except such property that the consumer of the storage holds for sale in the regular course of business; (10) All transactions in which "guaranteed auto protection" is provided whereby...

...r this section may not specify that the sole purpose of the tax is to fund infrastructure projects as described in section 306.353 of the Revised Code; that purpose must be combined with the purpose of providing additional general revenues for the transit authority, funding a regional transportation improvement project under section 5595.06 of the Revised Code, or both. The resolution may specify the percentage of th...

... under this chapter shall be within the sole control and jurisdiction of the tax commissioner for sale pursuant to section 5743.08 or 5743.55 of the Revised Code.

...rtnership representative shall have the sole authority to act on behalf of the audited partnership, and the partnership's direct and indirect investors shall be bound by those actions. (2) Unless an audited partnership makes the election under division (C)(3) of this section: (a) The audited partnership, through its state partnership representative, shall do all of the following within ninety days after the fed...

... to be appropriate and reliable, in the sole discretion of the county budget commission. (E) The limitations set forth in section 5747.51 of the Revised Code, stating the maximum amount that the county may receive from the undivided local government fund and the minimum amount the townships in counties having a population of less than one hundred thousand may receive from the fund, are applicable to any alternativ...

...trust. (d) The terms of the trust use "sole," "absolute," "uncontrolled," or language of similar import to describe the trustee's discretion to make distributions to or for the benefit of the beneficiary. (e) The terms of the trust do not provide any standards to guide the trustee in exercising its discretion to make distributions to or for the benefit of the beneficiary. (f) The beneficiary is not the settlo...

...) A trustee shall administer the trust solely in the interests of the beneficiaries. (B) Subject to the rights of persons dealing with or assisting the trustee as provided in section 5810.12 of the Revised Code, a sale, encumbrance, or other transaction involving the investment or management of trust property entered into by the trustee for the trustee's own personal account or that is otherwise affected by a...

...aith with respect to an adjustment, the sole remedy to be ordered by a court shall be a prospective correction of the adjustment. (3) For purposes of this section, and subject to division (C) of this section, from time to time a trustee may make a safe-harbor adjustment to increase net trust accounting income up to and including an amount equal to four per cent of the trust's fair market value determined as of the f...

...institution, serving as a trustee or as sole trustee under a trust instrument. "Trustee" includes an original trustee and any successor or added trustee.

...currently assigned may in the officer's sole discretion defer service of the sentence to confinement. The deferment shall terminate when the sentence is ordered executed. The deferment may be rescinded at any time by the officer who granted it or, if the accused is no longer under the officer's jurisdiction, by the officer exercising general court-martial jurisdiction over the command to which the accused is cu...

...y other appeals that the court, in its sole discretion, allows. (B) An accused who is found guilty may appeal under this section by filing a notice of appeal with the convening authority that ordered the court-martial within thirty calendar days after the convening authority serves a copy of the approved findings and sentence on the trial attorney of record for the accused or, if the accused waived the right...

...ations: (1) Within the boundaries of a sole source aquifer designated under the "Safe Drinking Water Act," 88 Stat. 1660 (1974), 42 U.S.C. 300f, as amended, and regulations adopted under it; (2) Within the boundaries of a source water protection area; (3) Above an unconsolidated aquifer capable of yielding at least one hundred gallons per minute. Division (C) of this section does not apply to structural products ...

...rs the property to the owner; (iii) A sole proprietorship owned by that owner or a member of that owner's immediate family; (iv) A partnership, trust, business trust, corporation, or association of which the owner or a member of the owner's immediate family owns or controls directly or indirectly more than fifty per cent. (c) The property served has been forfeited to this state for delinquent taxes, unless the ...

...act or otherwise as the district in its sole discretion determines to be appropriate, but subject to the provisions of any resolution authorizing the issuance of water resource revenue bonds or notes or water resource revenue refunding bonds of the district or any trust agreement securing the same. Any political subdivision, which has power to construct, operate, and maintain waste water facilities or water managemen...

...nner determined by the authority in its sole discretion, without necessity for competitive bidding, provided that controlling board approval of a waiver of competitive bidding is obtained when required under section 127.16 of the Revised Code, or performance bonds. (B) Except as otherwise provided in this paragraph, property comprising a project is not subject to taxes or assessments so long as the bonds or notes is...

...ct or otherwise as the authority in its sole discretion determines to be appropriate, but subject to the provisions of any resolution authorizing the issuance of water development revenue bonds or notes or water development revenue refunding bonds of the authority or any trust agreement securing the same. Any governmental agency which has power to construct, operate, and maintain waste water facilities or water manag...

...property or facilities elsewhere at the sole cost of the authority.

...nner determined by the authority in its sole discretion, without necessity for competitive bidding or performance bonds. (B) Property comprising a project, other than a voluntary action, is not subject to taxes or assessments as long as the bonds or notes issued to finance the costs of the project are outstanding, and the transfer of title to or possession of the property to the person to whom a loan or installment ...

...ct or otherwise as the authority in its sole discretion determines to be appropriate, but subject to the provisions of any resolution authorizing the issuance of development revenue bonds or notes or development revenue refunding bonds of the authority or any trust agreement securing the same. Any governmental agency which has power to construct, operate, and maintain development facilities may enter into a contract ...

...unicipal corporation is entitled in its sole discretion to provide to the territory proposed for annexation, upon annexation, services in addition to the services described in that ordinance or resolution. If the territory proposed for annexation is subject to zoning regulations adopted under either Chapter 303. or 519. of the Revised Code at the time the petition is filed, the legislative authority of the municipal...