Ohio Revised Code Search

...section 727.031 of the Revised Code, is exempt from special assessments levied under this section, provided no delinquent special assessments and related interest and penalties are levied or assessed against any property owned by the owner and operator of the qualifying real property for that tax year.

...ection 3311.03 of the Revised Code, an "exempted village school district" as defined in section 3311.04 of the Revised Code, and a "joint vocational school district" as defined in section 3311.18 of the Revised Code.

...nt by regular United States mail to the tax mailing address listed on the county auditor's records. Notice to the appropriate government officer shall be given by certified mail, return receipt requested, or by causing the notice to be personally served on the officer, with proof of service by affidavit of the person who delivered the notice. Proof of service of the notice on each appropriate government officer shall...

...ard of education of the city, local, or exempted village school district in which the lot or parcel is located. The notice shall state that the municipal corporation intends to grant a tax credit against the lot or parcel, and shall include the verified and adjusted cost of the demolition or other abatement, the percentage of that cost for which the credit is proposed to be granted, and the amount of the proposed cre...

...vision shall authorize or grant any tax exemption pursuant to Chapter 1728. or section 3735.67, 5709.62, 5709.63, or 5709.632 of the Revised Code on any property located within the district without the consent of the contracting parties. The prohibition for any tax exemption pursuant to this division shall not apply to any exemption filed, pending, or approved, or for which an agreement has been entered into, before ...

...e final date for payment of real estate taxes in the county for each half year, of a semiannual service charge in lieu of taxes on the multi-level off-street parking structure for which such exemption has been provided, which, together with the taxes on the land, in any year after the effective date of this section, or the date acquisition or construction of such structure is completed, whichever shall have occurred ...

...the same territory as a city, local, or exempted village school district, to the extent that not more than thirty per cent of the territory of the municipal corporation is located outside the school district and a portion of the territory of the school district that is not located within the municipal corporation is located within another municipal corporation having a population of four hundred thousand or more acco...

...h may propose to the electors an income tax, to be levied in concert with income taxes in the other municipal corporations of the group, except that a legislative authority may not propose to levy the income tax on the incomes of individuals who do not reside in the municipal corporation. One of the purposes of such a tax shall be to provide financial assistance to the school district through payment to the district ...

...13.02 of the Revised Code. (8) Deduct exempt income to the extent not otherwise deducted or excluded in computing adjusted federal taxable income. (9) Deduct any net profit of a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer's federal taxable income unless an affiliated group of corporations includes that net profit in the group's federal taxable income in accordance...

...ant to a development agreement. (M) "Exemption period" means that period during which all or a portion of the assessed valuation of the improvements has been exempted from real property taxation pursuant to section 725.02 of the Revised Code. (N) "Cleanup or remediation" means any action to contain, remove, or dispose of hazardous substances or petroleum at a brownfield. "Cleanup or remediation" includes the ac...

...real property taxes and assessments. No exemption from real property taxation pursuant to Chapter 5709. of the Revised Code shall apply to the facility conveyed. The gross receipts and income of the contractor to whom the facility is conveyed that are derived from operating and managing the facility under this section shall be subject to gross receipts and income taxes levied by the state and its subdivisions, includ...

...tion is exempt from all state and local taxes. (9) A county board or any political subdivision, other than an agency or instrumentality, may issue general obligation bonds, or special obligation bonds that are not payable from real or personal property taxes, and may also issue notes in anticipation of such bonds, pursuant to an ordinance or resolution of its legislative authority or other governing body or, in the ...

...h township in which the land is located exempts the application from that requirement because the information generally is not readily available. (e) Indicates the date on which the map was prepared; (f) Identifies the person or persons who prepared the map. (7) A list of the other boards of township trustees and boards of county commissioners to whom an application has been submitted. An application submitted un...

...gricultural security area that is to be exempted from taxation under that section and the number of years that the tax exemption established under that section will apply to that property. (D) An agricultural security area may continue in existence for ten years unless either of the following occurs: (1) The sole owner of land enrolled in the area withdraws under section 931.07 of the Revised Code. (2) Unless divi...

...ations board; (26) An agency that is exempted from the requirements of sections 101.82 to 101.87 of the Revised Code by the agency's enabling statutes; and (27) The following agencies, deemed to have a purpose related to federal law: (a) The early childhood advisory council, under section 5104.50 of the Revised Code; (b) The emergency response commission under section 3750.02 of the Revised Code; (c) The p...

...limited to, the filing, or amendment of tax returns, applications for permits and licenses, incorporation papers, and other documents.

...able trusts as the attorney general may exempt from registration by regulation pursuant to section 109.27 of the Revised Code. County or independent agricultural societies organized under Chapter 1711. of the Revised Code are not charitable trusts. Every charitable trust shall be registered with the attorney general in accordance with this section within six months after the effective date of this section, November...

...; (3) Employees of the department of taxation engaged in the enforcement of Chapter 5743. of the Revised Code and designated by the tax commissioner for peace officer training for purposes of the delegation of investigation powers under section 5743.45 of the Revised Code; (4) An undercover drug agent; (5) Enforcement agents of the department of public safety whom the director of public safety designates und...

...ty investment area shall be exempt from taxation for five years pursuant to section 5727.76 of the Revised Code. The director, upon receipt of that certification, shall designate the proposed area as a priority investment area if the director determines that the area meets the designation standards set forth in rules adopted by the director. Those standards shall specify that the director must prioritize the desig...

...o a nonprofit organization that is both exempt from federal income taxation under 26 U.S.C. 501(a) and (c)(3) and that receives funds from the state or has a contract with the state; (f) To the general public by auction, sealed bid, sale, or negotiation. (2) If the director has attempted to dispose of any declared surplus or excess motor vehicle that does not exceed four thousand five hundred dollars in value p...

...d as deferred income for federal income tax purposes. "Earnable salary" includes the following: (a) Payments made by the employer in lieu of salary, wages, or other earnings for sick leave, personal leave, or vacation used by the contributor; (b) Payments made by the employer for the conversion of sick leave, personal leave, and vacation leave accrued, but not used if the payment is made during the year in whic...

... of the Revised Code and subject to the tax on wages imposed by the "Federal Insurance Contributions Act," 68A Stat. 415 (1954), 26 U.S.C.A. 3101, as amended. (C) Credit shall be purchased under this section in accordance with section 145.29 of the Revised Code. (D) Credit purchasable under this section shall not exceed one year of service for any twelve-month period. If the period of service for which credit is pu...

...mber, other than service subject to the tax on wages imposed by the "Federal Insurance Contributions Act," 68A Stat. 415 (1954), 26 U.S.C.A. 3101, as amended, between January 1, 1935, and the first day of January of the year in which the credit is purchased. A member may purchase not more than one-twelfth of a year's credit for each month of service as a school board or governing board member. (F) The public e...

...he secretary of state shall furnish the tax commissioner a list of all corporations failing to file the required statement of continued existence.

...the acquisition; (b) The value of any tax benefit to which a person is directly or indirectly entitled resulting from disposition of equity securities of the corporation for consideration with a value that is less than the fair market value of the equity securities at the time of disposition. (3) "Disposition of equity securities of a corporation" means any sale, exchange, transfer, or other disposition of any ki...