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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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taxable services
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Section 5526.03 | Notice of intent to enter into contract for professional services.

... enter into a contract for professional services. The director shall advertise the public notice via the internet or by other means to ensure that qualified firms are notified and given the opportunity to be considered for the award of the contract. The director may include more than one contract in a single public notice. The director may limit the number of contracts to which a firm may respond for the purpose of e...

Section 5526.04 | Prequalification requirements for firms seeking to provide professional services.

...r firms seeking to provide professional services and may require that each prequalified firm maintain a current statement of qualifications with the department of transportation. The prequalification requirements shall be based on the factors set forth in division (D) of section 5526.01 of the Revised Code.

Section 5526.05 | Evaluation of qualifications.

...y the firm, the scope and nature of the services that the firm would provide, and the various technical approaches that the firm may take with respect to the project to which the proposed contract applies. (B) Following the evaluation of the qualifications of firms and any additional discussions with those firms with respect to a contract for professional services, the director shall do both of the following: (1) ...

Section 5526.06 | Contracts for professional services rules.

...Code. When contracting for professional services for the purpose of addressing the emergency, the director shall comply with that section. (3) A project requiring special expertise where there exist fewer than three qualified firms.

Section 5526.07 | Professional liability insurance policy.

...ept for any firm providing professional services that relate to research or training, right-of-way acquisition services, or services to assist the department of transportation in the administration of contract claims, a firm that renders professional services to the department, during the period of the performance of professional services for the department and for any other period of time specified in a contract wit...

Section 5526.08 | Emergency declaration.

...e performance of emergency professional services. Not later than thirty days after the professional services have been performed, the director shall submit a written report to the controlling board indicating the amount of the emergency contract, the services performed by the firm, and the circumstances giving rise to the emergency.

Section 5709.01 | Taxable property entered on general tax list and duplicate.

...ll other such property if the aggregate taxable value thereof required to be listed by the taxpayer under Chapter 5711. of the Revised Code does not exceed ten thousand dollars. (a) If the taxable value of such property exceeds ten thousand dollars only such property having an aggregate taxable value of ten thousand dollars shall be exempt. (b) If such property is located in more than one taxing district as defined...

Section 5709.02 | Taxable property to be entered on classified tax list and duplicate.

...he classified tax list and duplicate of taxable property, or on the intangible property tax list in the office of the treasurer of state. A corporation shall not be required to list any of its investments in the stocks of any other corporation or in its own treasury stock. Other taxable intangibles and other intangible property, as defined in section 5701.09 of the Revised Code, arising from a sales agreement for g...

Section 5709.03 | Fixing situs of certain classes of property within or without this state.

...ck of goods maintained therein, or from services performed by an officer, agent, or employee connected with, sent from, or reporting to any officer or at any office located in such other state; (B) Prepaid items, when the right acquired thereby relates exclusively to the business transacted in such other state, or to property used in such business; (C) In the case of accounts payable, the proportion of the entire a...

Section 5709.04 | Exemption of intangible property.

...Money, credits, investments, deposits, and other intangible property belonging, either legally or beneficially, to corporations, trusts, associations, funds, foundations, or community chests, organized and operated exclusively for religious, charitable, scientific, literary, health, hospital, educational, or public purposes, exclusively for the prevention of cruelty to children or animals, exclusively for a home for ...

Section 5709.041 | Exemption of certain deposits.

...Deposits to the extent they represent funds required to be collected or withheld as taxes levied upon persons other than the depositor by federal, state or local governmental authority, and deposits not used in business to the extent they represent funds belonging beneficially to non-residents of Ohio, whether or not any such funds are on deposit in or outside of Ohio, are not subject to taxation.

Section 5709.05 | When former public lands become taxable.

...All tracts of land appropriated by congress for the support of schools or for ministerial purposes and sold by and under authority of law, and all lands which are sold by the United States shall be subject to taxation, immediately after such sale, as are other lands in this state. Lands appropriated by congress for the support of schools or for ministerial purposes shall not be sold for taxes until the purchase money...

Section 5709.06 | Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever.

... established by the tax commissioner as taxable value plus the taxable value of all the improvements upon such land shall be the taxable value of such leasehold interest. Whenever such lands appropriated by congress for the support of schools or for ministerial purposes are held under a lease for a term of years renewable forever, whether subject to revaluation or not, such lands shall, for all purposes of a special...

Section 5709.07 | Exemption of schools, churches, and colleges.

...(A) The following property shall be exempt from taxation: (1) Real property used by a school for primary or secondary educational purposes, including only so much of the land as is necessary for the proper occupancy, use, and enjoyment of such real property by the school for primary or secondary educational purposes. The exemption under division (A)(1) of this section does not apply to any portion of the real prop...

Section 5709.08 | Exemption of government and public property.

...(A)(1) Real or personal property belonging to the state or United States used exclusively for a public purpose, and public property used exclusively for a public purpose, shall be exempt from taxation. (2) For purposes of division (A)(1) of this section, real and personal property owned by the state, even when the property is leased or otherwise operated by a private party, and used as public service facilities desc...

Section 5709.082 | Distribution of municipal income tax revenues from new employees at major league facilities.

...(A) As used in this section, "new employee" means both of the following: (1) Every person employed in the construction of property exempt from taxation under division (C)(1) of section 5709.081 of the Revised Code; (2) A person to whom division (A)(1) of this section does not apply, who works at the site of real property exempt from taxation under division (B) or (C)(1) of section 5709.081 of the Revised Code, and ...

Section 5709.083 | Exemption for eligible county projects.

...Real and personal property comprising a project undertaken, financed, operated, or maintained by an eligible county under section 307.695 of the Revised Code is exempt from taxation so long as the project remains owned by the eligible county. As used in this section, "eligible county" and "project" have the same meanings as in section 307.695 of the Revised Code.

Section 5709.084 | Exemption of convention centers.

...Real and personal property comprising a convention center that is constructed or, in the case of personal property, acquired, after January 1, 2010, are exempt from taxation if the convention center is located in a county having a population, when construction of the convention center commences, of more than one million two hundred thousand according to the most recent federal decennial census, and if the convention ...

Section 5709.09 | Exemption of nature preserves and environmental projects.

...(A) Real property or any estate, interest, or right therein dedicated in accordance with section 1517.05 of the Revised Code is exempt from taxation. (B) Real property is exempt from taxation if the property is owned or held by an organization that is organized for the purpose of natural resources protection, preservation, restoration, or enhancement or water quality improvement and that is described under section ...

Section 5709.10 | Exemption of public property.

...Market houses and other houses or halls, public squares, or other public grounds of a municipal corporation or township used exclusively for public purposes or erected by taxation for such purposes, land and multi-level parking structures used exclusively for a public purpose and owned and operated by a municipal corporation under section 717.05 of the Revised Code or by an urban township that has adopted a limited h...

Section 5709.101 | Exemptions for certain real property.

...Real property satisfying all of the following conditions shall be exempt from taxation: (A) If any part of the property is held out for rent to tenants, less than seventy-five per cent of the square footage of that part is leased by one or more tenants. (B) On the tax lien date, it is owned by a municipal corporation to which the property was conveyed by a community improvement corporation as defined in section 172...

Section 5709.11 | Exemption of municipal utility works.

...Works, machinery, pipe lines, and fixtures belonging to a municipal corporation and used exclusively for conveying water to it, or for heating or lighting it, shall be exempt from taxation.

Section 5709.111 | Exemption of property used exclusively in treatment, distribution, and sale of water to consumers.

...All real and personal property belonging to a political subdivision or to a nonprofit corporation as defined in division (C) of section 1702.01 of the Revised Code is exempt from taxation if it is used exclusively in the treatment, distribution, and sale of water to consumers.

Section 5709.112 | Exemption of tangible personal property used in oil or gas recovery.

...For tax year 2006 and each tax year thereafter, all tangible personal property used in the recovery of oil or gas, when installed and located on the premises or leased premises of the owner, shall be exempt from taxation. Such tangible personal property shall be subject to taxation if it is not installed on the premises or leased premises of the owner, or if it is used for the transmission, transportation, or distrib...

Section 5709.12 | Exemption of property used for public or charitable purposes.

...(A) As used in this section, "independent living facilities" means any residential housing facilities and related property that are not a nursing home, residential care facility, or residential facility as defined in division (A) of section 5701.13 of the Revised Code. (B) Lands, houses, and other buildings belonging to a county, township, or municipal corporation and used exclusively for the accommodation or suppor...