Ohio Revised Code Search

... the new district. (2) Any outstanding tax levy in force in the dissolved district shall be spread over the territory of the new district and shall remain in force in the new district until the levy expires or is renewed. (3) Any funds of the dissolved district shall be paid over in full to the new district. (4) Any net indebtedness of the dissolved district shall be assumed in full by the new district. As us...

...riod of more than five years. A special tax levy may be authorized by the voters of the school district in accordance with section 5705.21 of the Revised Code to provide a special fund to meet the future time payments. (2) For the purposes of section 5705.21 of the Revised Code, acquisition of land under the provisions of this division shall be considered a necessary requirement of the school district. (3) Boards...

...all use the district's current assessed tax valuation and the district's percentile for the prior fiscal year. For a district that has entered into an agreement under section 3318.36 of the Revised Code and desires to proceed with a project under sections 3318.01 to 3318.20 of the Revised Code, the district's portion of the basic project cost shall be the percentage specified in that agreement. The project scope and ...

...tion that is exempt from federal income taxation under section 501 (a) and described in section 501 (c)(3) of the Internal Revenue Code, including the Ohio tuition trust authority if this is authorized under federal tax law, may establish a scholarship program to award scholarships consisting of contributions made to any college savings program for students. Any scholarship program established under this section sha...

...tion is exempt from all state and local taxes. (F)(1) In the manner provided by and subject to the applicable provisions of section 3345.12 of the Revised Code, any state university or college may issue obligations and may also issue notes in anticipation of such obligations, pursuant to a resolution of its board of trustees or other governing body for the purpose of providing funds to do both of the following: (...

...which have not authorized the levy of a tax outside the ten-mill limitation. The board of education of any city or exempted village school district that has territory in or that is contiguous to a technical college district may by resolution adopted by a majority of the members of the board request the inclusion of all of the school district's territory in the technical college district. The governing board of an ...

...ts of the district only when a district tax levy has been adopted and is in effect under the authority of section 3357.11, 5705.19, or 5705.191 of the Revised Code. (H) Authorize, approve, ratify, or confirm, with approval of the chancellor, any agreement with the United States government, acting through any agency designated to aid in the financing of technical college projects, or with any person, organization, o...

...of the following: (a) Failing to pay taxes and assessments; (b) Failing to pay an annual fee of up to one per cent of rent for sanitary purposes and improvements made to streets; (c) Failing to keep the premises as required by sanitary and police regulations of the developer. (F) "Organizational board of commissioners" means any of the following: (1) For a new community district that is located in only...

...ed Code are eligible for exemption from taxation under that section. If the resolution does not include such a stipulation, all new structures and remodeling satisfying the requirements of section 3735.67 of the Revised Code are eligible for exemption from taxation regardless of classification. Whether or not the resolution includes such a stipulation, the classification of the structures or remodeling eligible for e...

... If applicable, information relating to sales and volume of product sold by the individual or entity, except where prohibited by this chapter; (e) Whether the individual or entity follows this chapter; and (f) Any past or pending violation by the individual or entity of this chapter, and any penalty imposed on the individual or entity for such a violation. (2) The division of cannabis control may charge a fi...

... If applicable, information relating to sales and volume of product sold by the person; (e) Whether the person is in compliance with this chapter; (f) Any past or pending violation by the person of this chapter, and any penalty imposed on the person for such a violation. (2) The division may charge a financial institution a reasonable fee to cover the administrative cost of providing the information. (D) ...

...ons to shareholders; (h) Consolidated tax allocation agreements. (4) Any pledge of the insurer's stock, including stock of any subsidiary or controlling affiliate, for a loan made to any member of the insurance holding company system; (5) If requested by the superintendent, financial statements of an insurance holding company system, including all affiliates. Financial statements may include annual audited fina...

...purchase of travel insurance, including sales materials, advertising materials, and marketing materials, shall be consistent with the travel insurance policy itself, including forms, endorsements, policies, rate filings, and certificates of insurance. (2) For travel insurance policies or certificates that contain pre-existing condition exclusions, information and an opportunity to learn more about the pre-existing ...

...ting, collection, and allocation of the tax on unauthorized insurance. If the fiscal analysis indicates that entering into a multistate agreement or compact is advantageous to this state, the superintendent may enter into the surplus lines insurance multistate compliance compact adopted by the national conference of insurance legislators and known as "SLIMPACT," as amended on December 21, 2010, and including any subs...

... is exempt from payment of all fees and taxes levied by this state or any of its subdivisions.

... from funds generated by the levy of a tax, provided that a county hospital or municipal hospital may elect to apply sections 4115.03 to 4115.16 of the Revised Code to a public improvement undertaken by, or under contract for, the hospital; (5) Any project described in divisions (D)(1)(a) to (D)(1)(e) of section 176.05 of the Revised Code; (6) Public improvements undertaken by, or under contract for, a port a...

...nue Code and exempt from federal income taxation under section 501(a) of the Internal Revenue Code. (2) "Fundraiser" means a raffle, silent auction, or event where a door prize is awarded. (3) "Political organization" means a political organization defined under section 527 of the Internal Revenue Code. (4) "Raffle" means a raffle conducted in accordance with Chapter 2915. of the Revised Code. (5) "Silent...

... (5) Its receipts from beer and liquor sales, excluding wine sales, do not exceed twenty-five per cent of its total gross receipts. (6) It has at least one of the following characteristics: (a) The value of its real and personal property exceeds seven hundred twenty-five thousand dollars. (b) It is located on property that is owned or leased by the state or a state agency, and its owner or operator has auth...

... located at a zoological park at which sales have been approved in an election held under former section 4301.356 of the Revised Code. An application for a D permit for such a premises is exempt from the population restrictions contained in this section, from the population quota restrictions contained in any rule of the liquor control commission, and from section 4303.31 of the Revised Code. The location of a...

... from the payment of the annual license tax levied by section 4503.02 of the Revised Code. Such vehicle shall be painted standard air force blue, except vehicles that are used for emergency purposes may be painted red or white, and all vehicles shall be clearly marked with civil air patrol identification, Ohio wing vehicle identification number, and the words "For Official Use Only" according to the rules and specif...

... the current agricultural use valuation tax credit, unless it is to be used on any public land, trail, or right-of-way. (3) Any all-purpose vehicle exempted from registration under division (B)(2) of this section and operated for agricultural purposes may use public roads and rights-of-way when traveling from one farm field to another, when such use does not violate section 4519.41 of the Revised Code. (4) No regis...

...his section any power to levy or exempt taxes or any power to exercise eminent domain within, and on behalf of, any other subdivision unless approved by a majority of the electors of that contracting subdivision.

...his section any power to levy or exempt taxes or any power to exercise eminent domain within, and on behalf of, any other subdivision unless approved by a majority of the electors of that contracting subdivision.

...residence for purpose of federal income tax. (b) A physician may redesignate a member state as state of principal license at any time, as long as the state meets the requirements of subsection (a). (c) The Interstate Commission is authorized to develop rules to facilitate redesignation of another member state as the state of principal license. SECTION 5. APPLICATION AND ISSUANCE OF EXPEDITED LICENSURE (a) A p...

... or sect, as defined in current federal tax regulations, and when the religious official does not refer to the official's self as a psychologist and remains accountable to the established authority of the religious denomination or sect; (5) Persons in the employ of the federal government insofar as their activities are a part of the duties of their positions; (6) Persons licensed, certified, or registered under...