Ohio Revised Code Search

...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: (...

... 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 educational service center whose service area contains the whole territory of ...

...th the board of education of any local, exempted village, or city school district or the governing board of any educational service center to permit the school district or service center to use the facilities of the technical college district; (N) Designate one or more employees of the institution as state university law enforcement officers, to serve and have duties as prescribed in section 3345.04 of the Revised ...

...t and subject to that charge may not be exempted from taxation under section 5709.40, 5709.41, 5709.45, 5709.48, 5709.73, or 5709.78 of the Revised Code. (M) "Proximate community" means the following: (1) For a new community district other than a new community district described in division (M)(2), (3), or (4) of this section, any city that, as of the date of filing of the petition under section 349.03 of the R...

...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...

...ce with this chapter and the applicable tax laws of the state of Ohio. (C)(1) Notwithstanding section 149.43 of the Revised Code or any other public records law to the contrary, upon the request of a financial institution providing services to an adult use cannabis operator or adult use testing laboratory, the division of cannabis control shall provide to the financial institution all of the following information: ...

...ce with this chapter and the applicable tax laws of this state. (C)(1) Notwithstanding section 149.43 of the Revised Code or any other public records law to the contrary, upon the request of a financial institution, the division of marijuana control shall provide to the financial institution all of the following information: (a) Whether a person with whom the financial institution is seeking to do business is a...

...intendent by rule, regulation, or order exempts it from this section. (J) Any person may file with the superintendent a disclaimer of affiliation with any authorized insurer or such a disclaimer may be filed by the insurer or any member of an insurance holding company system. The disclaimer shall fully disclose all material relationships and bases for affiliation between the person and the insurer as well as the ba...

...under division (C) of this section, are exempt from any examination and education requirements as set forth in section 3905.04 of the Revised Code for purposes of sections 3905.064 to 3905.0611 of the Revised Code only. (E) Travel insurance may be provided under an individual, group, or blanket insurance policy. (F) A person authorized to offer a travel protection plan under sections 3905.064 to 3905.0611 of the ...

...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...

...d to any nonprofit organization that is exempt from federal income taxation under the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501(c)(3), as amended, or that is a charitable organization under any chapter of the Revised Code, and that owns or operates a riverboat that meets all of the following: (1) Is permanently docked at one location; (2) Is designated as an historical riverboat by the Oh...

...or such a municipally owned airport is exempt, in regard to that application, from all of the following: (a) The population quota restrictions contained in this section; (b) The population quota restrictions contained in any rule of the liquor control commission; (c) Section 4303.31 of the Revised Code. (4) Nothing in this section shall be construed to prohibit the issuance of a D permit to the board of trus...

... 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...

...ht-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 registration is required for a snowmobile or all-purpose vehicle that is operated on a state highway as authorized...

...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.

...sion; 2) Discuss matters specifically exempted from disclosure by federal statute; 3) Discuss trade secrets, commercial, or financial information that is privileged or confidential; 4) Involve accusing a person of a crime, or formally censuring a person; 5) Discuss information of a personal nature where disclosure would constitute a clearly unwarranted invasion of personal privacy; 6) Discuss investigative ...

... 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...

...tively, as well as the licensee's state tax identification number. No reexamination shall be required for renewal of a current license. For purposes of this chapter, a class A, B, or C license issued to a corporation shall be considered as also having licensed the individuals who qualified the corporation for licensure, for as long as they are associated with the corporation. For purposes of this division, "sole ...

...e Compact; or j. Matters specifically exempted from disclosure by federal or Member State statute. 3. If a meeting, or portion of a meeting, is closed pursuant to this provision, the Commission's legal counsel or designee shall certify that the meeting may be closed and shall reference each relevant exempting provision. 4. The Commission shall keep minutes that fully and clearly describe all matters discussed i...

... (N) All property of the commission is exempt from levy and sale by virtue of an execution and no execution or other judicial process may issue against the property. A judgment against the commission may not be a charge or lien upon its property. However, nothing in this section applies to or limits the rights of the holder of bonds or notes to pursue a remedy for the enforcement of a pledge or lien given by t...

...state and is exempt from federal income taxation pursuant to 26 U.S.C. 501(a) and (c)(3). Before donating property, the nonprofit organization shall provide the board evidence that the organization is located in this state and is exempt from federal income taxation pursuant to 26 U.S.C. 501(a) and (c)(3). (3) If the board finds, by resolution, that the township has motor vehicles, road machinery, equipment, or t...