Ohio Revised Code Search

...The clerk of the court of common pleas shall receive from the sheriff, or other officer of the court, all costs taxed upon any writ or order issued from the court, such as appraisers' fees, printers' fees, or any other fees necessarily incurred in the execution of such writ or order, and on demand pay them to the persons entitled thereto. The sheriff, or other officer of the court, shall tax such costs and collect an...

...equal to the total amount of the unpaid taxes and court costs. If that amount is greater than the appraised value of the property, the court shall determine the minimum bid, which shall not exceed the appraised value of the property. If the property is sold for less than the unpaid taxes and court costs, then the court shall order the county auditor to discharge all unpaid taxes and court costs. (C) The judgment cre...

...(A) As used in this section, "title insurance company" has the same meaning as in section 3953.01 of the Revised Code. (B) In every action demanding the judicial sale of residential real estate consisting of one to four single-family units, the party seeking that judicial sale shall file with the clerk of the court of common pleas within fourteen days after filing the pleadings requesting relief a preliminary...

...cient to pay the costs, allowances, and taxes, which the court has determined prior to such sale should be paid out of the proceeds thereof, pursuant to the terms of the mortgage or lien sought to be enforced, then the purchaser, in addition to the amount of the purchaser's bid, must pay a sum which, with the amount so bid will be sufficient to pay the costs, allowances, and taxes. The court may fix the amount remain...

...Each witness attending, under recognizance or subpoena issued by order of the prosecuting attorney or defendant, before the grand jury or the common pleas court, any division of the common pleas court, a county court, or a county-operated municipal court, in criminal causes, shall be allowed the same fees as provided by section 2335.06 of the Revised Code in civil causes, to be taxed in only one cause when ...

...Whenever, in any criminal proceeding or prosecution for the violation of an ordinance, or in a hearing before a coroner, an interpreter is necessary, the judge, magistrate, or coroner may appoint interpreters, who shall receive fees as witnesses in the case or proceeding. Such fees shall be taxed and paid as provided by sections 2335.05 to 2335.08 of the Revised Code for other witness fees. If the party taxed w...

...anteen; (12) Payment of real property taxes and assessments that are levied on a premises on which bingo is conducted; (13) Any other product or service directly related to the conduct of bingo that is authorized in rules adopted by the attorney general under division (F)(1) of section 2915.08 of the Revised Code. (HH) "Person" has the same meaning as in section 1.59 of the Revised Code and includes any firm or...

...(A) As used in this section: (1) "Authorized recipient of tobacco products" means: (a) In the case of cigarettes, a person who is: (i) Licensed as a cigarette wholesale dealer under section 5743.15 of the Revised Code; (ii) Licensed as a retail dealer as long as the person purchases cigarettes with the appropriate tax stamp affixed; (iii) An export warehouse proprietor as defined in section 5702 of the...

...(A) Except as otherwise provided in division (B) of this section, sections 303.01 to 303.25 of the Revised Code do not confer any power on any county rural zoning commission, board of county commissioners, or board of zoning appeals to prohibit the use of any land for agricultural purposes or the construction or use of buildings or structures incident to the use for agricultural purposes of the land on which such bui...

...y in the county, and collected as other taxes, provided that such certification for payment by the county at large shall cease upon sale of such lots or lands by the county. The unpaid portion of such assessments on lots and lands so sold shall continue as liens against the lots and lands in the hands of such purchasers, as other assessments, and shall be collected as other taxes.

... such property shall be exempt from all taxes of the county, any municipality, the state, or any political subdivision thereof. The tax exemption provided for in this section shall terminate when the county sells, leases, or otherwise disposes of such property in a county renewal area to a purchaser or lessee which is not a public body entitled to tax exemption with respect to such property.

...(A) As used in this section, "social services" includes all of the following: (1) Services for senior citizens; (2) Services for persons with developmental disabilities; (3) Services funded in whole or in part with federal funds provided for social services programs, including the community development block grant program established under Title I of the "Housing and Community Development Act of 1974," 42 U.S.C. 5...

...granted an exemption from real property taxes under section 5709.78 of the Revised Code is located and that are designated in the resolution adopted under that section. (B) The board may, by resolution, authorize the issuance of notes of the county to finance all costs pertaining to public infrastructure improvements to be made under division (A) of this section and division (D) of section 307.081 of the Revised Cod...

...A board of county commissioners of any county that intends to adopt a resolution levying a tax under section 5739.026 of the Revised Code, any part of which is to be used to provide revenues for distribution through a community improvements board, shall adopt a resolution creating such a board. A community improvements board shall consist of nine members. The mayor of the municipal corporation with the greatest popu...

...ted in the same manner as real property taxes and shall be treated in the same manner as real property taxes for all purposes of the lien described in section 323.11 of the Revised Code, including the priority and enforcement of the lien. Money collected from the charge shall be paid immediately to the board of directors of the district. The county treasurer shall maintain a record of all payments of charges under th...

...When a court computes the amount of child support required to be paid under a court child support order or a child support enforcement agency computes the amount of child support to be paid pursuant to an administrative child support order, all of the following apply: (A) The parents' current and past income and personal earnings shall be verified by electronic means or with suitable documents, including, but not ...

...ld support from refunds of paid federal taxes that are payable to the individual who owes the past-due support in accordance with section 664 of Title IV-D of the "Social Security Act," 95 Stat. 860 (1981), 42 U.S.C. 664, as amended. The director of job and family services shall adopt rules in accordance with Chapter 119. of the Revised Code to establish procedures necessary to obtain payments of past-due support fro...

...pport from refunds of paid state income taxes under Chapter 5747. of the Revised Code that are payable to obligors; (B) Overpaid child support from refunds of paid state income taxes under Chapter 5747. of the Revised Code that are payable to obligees.

...rvey all lands that have been sold for taxes, which lie within the engineer's county. When a portion of any land or lot has been sold for taxes, and, after the sale and before a survey of the land or lot, the land or lot is set off to another county by the erection of a new county or change of county lines, the engineer of the county in which the sale was made may make the survey, and the county auditor of the ...

...On or before the first Monday of August, annually, the county auditor shall compile and make up, in tabular form and alphabetical order, separate lists of the names of the several persons, companies, firms, partnerships, associations, and corporations in whose names personal property required to be entered on the general tax list and duplicate has been listed and assessed as shown on the returns and in the preliminar...

...No county auditor shall fail to make and transmit to the tax commissioner, within the time required by law, a return or report which he is required to make to the tax commissioner.

...Except for payments of taxes charged on any current or delinquent tax duplicate and advance payments of taxes pursuant to section 5719.02 of the Revised Code, all payments of money into the county treasury shall be on the draft of the county auditor, in favor of the county treasurer. The county auditor shall preserve a duplicate copy of each such draft, and he and the county treasurer shall each keep an accurate re...

...uch boards and subdivisions. Delinquent taxes, interest, and penalties are payable in the proportions prescribed in section 319.45 of the Revised Code.

...es and interest on current year unpaid taxes and current year delinquent taxes, as defined in and available under section 321.341 of the Revised Code. The pledge agreement may include, without limitation, a pledge by the county treasurer of and a grant of a security interest in the penalties and interest deposited into the county land reutilization fund to the payment of debt service on the debt obligations an...

...The question of a repeal of a county permissive tax adopted as an emergency measure pursuant to division (B) of section 322.02 of the Revised Code may be initiated by filing with the board of elections of the county not less than ninety days before the general election in any year a petition requesting that an election be held on such question. Such petition shall be signed by qualified electors residing in the count...