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Section 109.56 | Training local law enforcement officers in crime prevention, detection, and solution.

...The bureau of criminal identification and investigation shall, where practicable, assist in training local law enforcement officers in crime prevention, detection, and solution when requested by local authorities, and, where practicable, furnish instruction to sheriffs, chiefs of police, and other law officers in the establishment of efficient local bureaus of identification in their districts.

Section 109.572 | Criminal records check.

...(A)(1) Upon receipt of a request pursuant to section 121.08, 3301.32, 3301.541, or 3319.39 of the Revised Code, a completed form prescribed pursuant to division (C)(1) of this section, and a set of fingerprint impressions obtained in the manner described in division (C)(2) of this section, the superintendent of the bureau of criminal identification and investigation shall conduct a criminal records check in the manne...

Section 109.574 | Volunteers have unsupervised access to children definitions.

...As used in sections 109.574 to 109.577 of the Revised Code: (A) "Organization or entity" means a religious, charitable, scientific, educational, athletic, or service institution or organization or local government entity that provides care, treatment, education, training, instruction, supervision, or recreation to children. (B) "Unsupervised access to a child" means that the person in question has access to a child...

Section 109.575 | Information provided by volunteers having access to children.

...At the time of a person's initial application to an organization or entity to be a volunteer in a position in which the person on a regular basis will have unsupervised access to a child, the organization or entity shall inform the person that, at any time, the person might be required to provide a set of impressions of the person's fingerprints and a criminal records check might be conducted with respect to the pers...

Section 109.576 | Notice of volunteer's conviction.

...(A) If a person has applied to an organization or entity to be a volunteer in a position in which the person on a regular basis has unsupervised access to a child, if the organization or entity subjects the person to a criminal records check, if the report of the results of the criminal records check indicates that the person has been convicted of or pleaded guilty to any of the offenses described in division (A)(1) ...

Section 109.577 | Immunity from civil liability.

...(A) If an organization or entity uses a volunteer in a position in which the person on a regular basis has unsupervised access to a child and if the volunteer has been subjected to a criminal records check performed by the bureau of criminal identification and investigation pursuant to section 109.57, section 109.572, or rules adopted under division (E) of section 109.57 of the Revised Code, the organization or entit...

Section 109.578 | Criminal records check.

...(A) On receipt of a request pursuant to section 505.381, 737.081, 737.221, or 4765.301 of the Revised Code, a completed form prescribed pursuant to division (C)(1) of this section, and a set of fingerprint impressions obtained in the manner described in division (C)(2) of this section, the superintendent of the bureau of criminal identification and investigation shall conduct a criminal records check in the manner de...

Section 109.579 | Criminal records check.

...(A) On receipt of a request pursuant to division (B) of section 4123.444 of the Revised Code, a completed form prescribed pursuant to division (C)(1) of this section, and a set of fingerprint impressions obtained in the manner described in division (C)(2) of this section, the superintendent of the bureau of criminal identification and investigation shall conduct a criminal records check in the manner described in div...

Section 109.58 | Standard fingerprint impression sheet.

...The superintendent of the bureau of criminal identification and investigation shall prepare standard impression sheets on which fingerprints may be made in accordance with the fingerprint system of identification. The impression sheets may provide for other descriptive matter that the superintendent may prescribe. The superintendent shall furnish the impression sheets to each sheriff, chief of police, and person in c...

Section 109.59 | Fingerprint impressions and other descriptive measurements.

...The sheriff, chief of police, or other person in charge of each prison, workhouse, or state correctional institution shall send to the bureau of criminal identification and investigation, on forms furnished by the superintendent of the bureau, any fingerprint impressions and other descriptive measurements that the superintendent may require. The information shall be filed, classified, and preserved by the bureau.

Section 109.60 | Forwarding fingerprints and descriptions to bureau - annual methamphetamine report.

...(A)(1) The sheriffs of the several counties and the chiefs of police of cities, immediately upon the arrest of any person for any felony, on suspicion of any felony, for a crime constituting a misdemeanor on the first offense and a felony on subsequent offenses, or for any misdemeanor described in division (A)(1)(a), (A)(8)(a) , or (A)(10)(a) of section 109.572 of the Revised Code, and immediately upon the arrest or ...

Section 109.61 | Sheriff or chief of police to forward information to bureau.

...Each sheriff or chief of police shall furnish the bureau of criminal identification and investigation with descriptions, fingerprints, photographs, and measurements of the following: (A)(1) Persons arrested who in that sheriff's or chief of police's judgment are wanted for serious offenses, are fugitives from justice, or in whose possession at the time of arrest are found goods or property reasonably believed to hav...

Section 109.62 | Cooperation with interstate, national, and international system of criminal identification and investigation.

...The superintendent of the bureau of criminal identification and investigation shall co-operate with bureaus in other states and with the federal bureau of investigation to develop and carry on a complete interstate, national, and international system of criminal identification and investigation.

Section 109.63 | Superintendent may testify.

...The superintendent of the bureau of criminal identification and investigation and his assistants employed in accordance with section 109.51 of the Revised Code may testify in any court in this state to the same extent as any law enforcement officer in this state.

Section 109.66 | Publication of statistical data on trafficking in persons.

...(A) The attorney general, with assistance from the bureau of criminal identification and investigation, annually shall publish statistical data on violations of section 2905.32 of the Revised Code. The first annual publication of this data shall occur one year after the effective date of this section. (B) Each state agency and each agency of each political subdivision that investigates violations of section 29...

Section 109.67 | Public awareness publications on elder fraud and financial exploitation of the elderly.

...The attorney general shall distribute at least six public awareness publications each year that provide general information on elder fraud and financial exploitation of the elderly. The awareness publications must include information on all of the following: (A) Warning signs that may signal that fraud or financial exploitation are occurring; (B) Methods for reporting elder fraud or financial exploitation includi...

Section 109.68 | Establishment of statewide sexual assault examination kit tracking system.

...(A) As used in this section, "victim" means a person from whom a sexual assault examination kit was collected. (B) In consultation with the attorney general's advisory group on sexual assault examination kit tracking, the attorney general shall develop recommendations for establishing a statewide sexual assault examination kit tracking system. Based on those recommendations, the attorney general shall create, oper...

Section 109.69 | Reciprocity agreement.

...(A)(1) The attorney general shall negotiate and enter into a reciprocity agreement with any other license-issuing state under which a concealed handgun license that is issued by the other state is recognized in this state, except as provided in division (B) of this section, if the attorney general determines that both of the following apply: (a) The eligibility requirements imposed by that license-issuing state for ...

Section 109.70 | Prohibition against arrest and citation quotas.

...(A) As used in this section: (1) "Law enforcement official or agency" means any of the following that has jurisdiction over the applicable local or state police officer listed in division (A)(2)(a), (b), (c), (d), (e), (f), or (g) of this section that corresponds with the respective division (A)(1)(a), (b), (c), (d), (e), (f), or (g) of this section: (a) A county sheriff; (b) A village marshal; (c) The organi...

Section 109.71 | Ohio peace officer training commission created - definitions.

...There is hereby created in the office of the attorney general the Ohio peace officer training commission. The commission shall consist of ten members appointed by the governor with the advice and consent of the senate and selected as follows: one member representing the public; one member who represents a fraternal organization representing law enforcement officers; two members who are incumbent sheriffs; two members...

Section 109.72 | Members - organization.

...Ohio peace officer training commission member terms shall be for three years, commencing on the twentieth day of September and ending on the nineteenth day of September. Each member shall hold office from the date of appointment until the end of the term to which the member was appointed. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appoin...

Section 109.731 | Prescribed forms.

...(A)(1) The attorney general shall prescribe, and shall make available to sheriffs an application form that is to be used under section 2923.125 of the Revised Code by a person who applies for a concealed handgun license and an application form that is to be used under section 2923.125 of the Revised Code by a person who applies for the renewal of a license of that nature. The attorney general shall design the form to...

Section 109.74 | Attorney general may adopt and promulgate rules and regulations.

...The attorney general, in accordance with Chapter 119. of the Revised Code, has discretion to adopt and promulgate any or all of the rules and regulations recommended by the Ohio peace officer training commission to the attorney general pursuant to section 109.73 of the Revised Code. When the attorney general promulgates any rule or regulation recommended by the commission, the attorney general shall transmit a certif...

Section 109.741 | Rules governing training of peace officers in handling of missing children and child abuse and neglect cases.

...The attorney general shall adopt, in accordance with Chapter 119. or pursuant to section 109.74 of the Revised Code, rules governing the training of peace officers in the handling of missing children, missing persons, and child abuse and neglect cases. The rules shall specify the amount of that training necessary for the satisfactory completion of basic training programs at approved peace officer training school...

Section 109.742 | Rules governing training of peace officers in crisis intervention.

...The attorney general shall adopt, in accordance with Chapter 119. or pursuant to section 109.74 of the Revised Code, rules governing the training of peace officers in crisis intervention. The rules shall specify the amount of training necessary for the satisfactory completion of basic training programs at approved peace officer training schools, other than the Ohio peace officer training academy.

Section 5709.882 | Report of local agreements.

...n or county shall include the amount of taxes exempted and the estimated dollar value of any other incentives provided under the agreement. (3) The number of agreements receiving compliance reviews by the tax incentive review council in the municipal corporation or county under section 5709.883 of the Revised Code during the calendar year for which the report is submitted, including all of the following information...

Section 5711.27 | Penalty assessment for failure to make return or list or disclose all taxable property - personal liability of fiduciary.

... the proper tax list and duplicate, and taxes shall be levied thereon the same as on the assessment itself. A fiduciary against whom a penalty assessment is made shall be personally liable for the amount of taxes levied in respect to such penalty assessment and any additional charge, and in case of fraud or intent to evade taxes, such fiduciary shall have no right of reimbursement against the property held by the fi...

Section 5711.30 | Penalty assessment for declaring a nominal dividend or to evade taxes.

...d and distributed in the same manner as taxes levied by section 5707.03 of the Revised Code.

Section 5713.03 | County auditor to determine taxable value of real property.

...The county auditor, from the best sources of information available, shall determine, as nearly as practicable, the true value of the fee simple estate, as if unencumbered but subject to any effects from the exercise of police powers or from other governmental actions, of each separate tract, lot, or parcel of real property and of buildings, structures, and improvements located thereon and the current agricultural use...

Section 5713.041 | Classifying property for purposes of tax reduction.

...he purpose of making the reductions in taxes required by section 319.301 of the Revised Code, and this section shall not apply for purposes of classifying real property for any other purpose authorized or required by law or by rule of the tax commissioner. The commissioner shall adopt rules governing the classification of property under this section, and no property shall be so classified except in accordance...

Section 5713.17 | Duty to notify county auditor of improvement costing over $2,000 - penalty - examination of buildings.

...qual to fifty per cent of the amount of taxes that would have been charged against the building or improvement from the date of construction to the date of discovery had the county auditor been notified of its construction as required by this section. The county auditor, or his deputy, within reasonable hours, may enter and fully examine all buildings and improvements that are either liable to or exempt from taxatio...

Section 5715.14 | Action certified to auditor - correction of tax lists.

...The county board of revision shall certify its action to the county auditor, who shall correct the tax list and duplicate according to the deductions and additions ordered by the board in the manner provided by law for making corrections thereof. If the tax duplicate has been delivered to the county treasurer, the auditor shall certify such corrections to the treasurer, who shall enter such corrections on his tax dup...

Section 5715.34 | Duty of county auditor to make reassessment.

...(A) When a reassessment of all real property, or any class of property, situated in the county, township, municipal corporation, or other taxing district is ordered by the tax commissioner, the county auditor, within sixty days of the receipt of such order, shall commence the reassessment in the manner provided by law and by rules prescribed and issued by the commissioner. (B) If a county auditor determines to rea...

Section 5715.35 | Compilation, publication, and distribution of tax laws by tax commissioner.

...taxation and the levy and collection of taxes, with such annotations, instructions, and references to court decisions concerning the same as the commissioner deems proper. The commissioner shall cause a sufficient number of copies of the same to be distributed to county auditors and such other public officers or employees as the commissioner deems proper. A charge shall be made for copies distributed other than as pr...

Section 5717.06 | Liability for taxes shall relate back.

...7.04 of the Revised Code, liability for taxes upon the property in question and for nonpayment of taxes within the time required by law shall relate back to the date of the original valuation or determination, and liability for taxes and for any penalty and interest for nonpayment thereof within the time required by law shall be based upon the valuation as finally determined.

Section 5719.07 | Certificate of release of lien - partial discharge.

...arged with the collection of delinquent taxes may issue a certificate of release of the lien provided for in section 5719.04 of the Revised Code if the amount secured thereby has been paid or omitted from the delinquent tax list and duplicate pursuant to section 5719.06 of the Revised Code. The treasurer shall issue a certificate of partial discharge of any part of the real property subject to the lien after finding ...

Section 5719.084 | Collecting nonresident delinquent taxes.

...the county treasurer shall collect such taxes and per cent, plus any penalty and interest thereon, from the person so charged, for which services he shall be allowed the same fees as treasurers receive for collecting delinquent taxes by process, to be collected from the person against whom such taxes are charged.

Section 5719.085 | Return of statement of taxes collected.

...For the collection of all taxes, penalties, interest, and costs mentioned in section 5719.084 of the Revised Code, the county treasurers shall have the same powers given by any law for the collection of taxes. All moneys collected by any treasurer pursuant to such section shall be by him transmitted, in the safest and most convenient way, to the treasurer of the county to which such moneys belong. At the same time, h...

Section 5719.086 | Delinquent tax charged to treasurer.

...If a county treasurer, on making settlement with the county auditor, stands charged with any tax which remains unpaid, and receives no credit for the tax in such settlement, the treasurer may collect such tax, for his own use, at any time within one year after the settlement, either by distress and sale or by action in his own name, before any court having jurisdiction of such action.

Section 5721.011 | County auditor to compile list and duplicate of delinquent lands.

...st. Lands on which the only unpaid taxes are amounts claimed in good faith not to be due in complaints pending under section 5715.19 of the Revised Code and lands that are the subject of an application for exemption from taxation under section 5715.27 of the Revised Code shall not be included in the list. The delinquent land list and duplicate shall contain the description of the property and the na...

Section 5721.021 | Employing collectors to collect delinquent taxes.

...oy collectors to collect the delinquent taxes on the list mentioned in section 5721.011 of the Revised Code, or part thereof, and fix the compensation of such collectors, and provide for the reasonable and necessary expenses of such collectors in the pursuit of their duties, which shall be paid out of the county treasury. All such compensation and expenses shall be apportioned ratably by the county auditor among all ...

Section 5721.192 | Deficiency judgment.

...icient to pay in full the amount of the taxes, assessments, charges, penalties, and interest which are due and unpaid; the costs incurred in the foreclosure proceeding, the foreclosure and forfeiture proceeding, or both foreclosure and forfeiture proceedings which are due and unpaid; and, if division (B)(1) or (2) of section 5721.17 of the Revised Code is applicable, any notes issued by a receiver pursuant to divisio...

Section 5721.40 | Forfeiture of parcel remaining unsold after two sales.

...that were created prior to the time the taxes or assessments, for the nonpayment of which a tax certificate was issued, became due and payable.

Section 5723.08 | Appropriation of forfeited lands for conservation purposes.

... showing the total amount of delinquent taxes, assessments, penalties, interest, and costs, due and unpaid, for which the land had been forfeited to the state. Holders of title to such lands, together with holders of liens or mortgages of record, individually or collectively, shall file with the auditor a written exception to the intent of the state to take and hold such lands for conservation purpos...

Section 5725.14 | Annual return of resources by dealer in intangibles - gross receipts - consolidated returns.

...(A) As used in this section and section 5725.15 of the Revised Code: (1) "Billing address" of a customer means one of the following: (a) The customer's address as set forth in any notice, statement, bill, or similar acknowledgment shall be presumed to be the address where the customer is located with respect to the transaction for which the dealer issued the notice, statement, bill, or acknowledgment. (b) I...

Section 5725.32 | Refundable credit against tax on domestic insurance company.

...Upon the issuance of a tax credit certificate by the director of development, a refundable credit granted by the tax credit authority under section 122.17 of the Revised Code may be claimed against the tax imposed by section 5725.18 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the director of development.

Section 5725.36 | State low-income housing tax credit.

...(A) Terms used in this section have the same meanings as in section 175.16 of the Revised Code. (B) There is allowed a nonrefundable tax credit against the tax imposed by section 5725.18 of the Revised Code for a domestic insurance company that is allocated a credit issued by the executive director of the Ohio housing finance agency under section 175.16 of the Revised Code. The credit equals the amount allocated t...

Section 5725.37 | Tax credit for single-family housing development.

...(A) Terms used in this section have the same meanings as in section 175.17 of the Revised Code. (B) There is allowed a nonrefundable tax credit against the tax imposed by section 5725.18 of the Revised Code for a domestic insurance company that is allocated a credit issued by the executive director of the Ohio housing finance agency under section 175.17 of the Revised Code. The credit shall equal the amount alloca...

Section 5725.38 | Opportunity zone investment tax credit.

...Terms used in this section have the same meanings as in section 122.84 of the Revised Code. There is allowed a nonrefundable credit against the tax imposed by section 5725.18 of the Revised Code for a domestic insurance company that is issued, or to which is transferred, a tax credit certificate under section 122.84 of the Revised Code. The credit equals the amount stated on the certificate and may be claimed for t...

Section 5726.40 | Cancellation of authority to to business in Ohio.

...If a person, wherever organized, doing business in this state or owning or issuing all or part of the entity's capital or property in this state, and required by law to file any report or return or to pay any tax or fee under Title LVII of the Revised Code, fails or neglects to make such report or return or to pay any such tax or fee for ninety days after the time prescribed by law for making such report or ret...