Ohio Revised Code Search

...terest payments, cost of local property taxes and assessments, land lease rentals, if any, and hazard insurance on the property and such mortgage insurance premiums as are required under section 122.561 of the Revised Code, all as the director from time to time prescribes or approves. (F) The mortgage is in such form and contains such terms and provisions with respect to property insurance, repairs, alterations, pay...

...rvices shall not be required to pay any taxes upon any property or assets held by the director, or upon any property acquired or used by the director under sections 122.39 and 122.41 to 122.62 of the Revised Code, or upon the income therefrom, provided, such exemption shall not apply to any property held by the director while it is in the possession of a private person, partnership, or corporation and used for ...

...(A) Division (B) of this section applies to any of the following individuals: (1) An employee in the service of the state; (2) A prospective employee for a position in the service of the state; (3) A contractor of a state agency, board, or commission; (4) A contractor, employee, or prospective employee of a board of county commissioners or a county department of job and family services, child support enforcem...

...(A) Within one hundred eighty days after the effective date of this section, the director of administrative services shall establish an electronic site accessible through the internet to publish the following: (1) A database containing each state employee's gross pay from the most recent pay period. The database shall contain the name of the agency, position title, and employee name. (2) A databas...

...official's or employee's gross pay; all taxes withheld, including, whenever practicable, year-to-date figures on all taxes withheld; the amount of contribution to the appropriate retirement system; any voluntary deductions made in accordance with authorizations filed by the official or employee; and whether a direct deposit is to be made in accordance with an authorization filed by the official or employee. Am...

...tax commissioner for administration of taxes and programs, shall contain a conspicuous notice on the first page setting forth the authorization for the form and stating whether providing the information sought is required or voluntary, and any penalties that apply to failure to provide the information.

...(A) Except as provided in division (B) of this section, any internal audit report produced by the office of internal audit in the office of budget and management and all work papers of the internal audit are confidential and are not public records under section 149.43 of the Revised Code until the final report of an internal audit's findings and recommendations is submitted to the state audit committee, the governor,...

...Records, invoices, and documents required to be kept under section 128.45 of the Revised Code shall be open during business hours to the inspection of the tax commissioner. They shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

...(A)(1) The tax commissioner shall disburse moneys from the 9-1-1 government assistance fund, plus any accrued interest on the fund, to each county treasurer in the same proportion distributed to that county by the tax commissioner in the corresponding calendar month of the previous year. Any shortfall in distributions resulting from the timing of funds received in a previous month shall be distributed in the followin...

...Not later than April 30, 2007, and not later than that date every other year thereafter, the attorney general shall prepare and file a report with the clerk of the house of representatives, the clerk of the senate, and the chairpersons of the respective standing committees of the senate and house of representatives that are primarily responsible for considering tax assessment and collection matters. The report shall ...

...All moneys collected from taxes or other sources for the payment of final judgments against a political subdivision, other than condemnation of property cases, shall go into a separate fund of the subdivision, to be known as the "judgment fund." The treasurer of the subdivision shall receive all taxes, assessments, and moneys collected for the payment of final judgments against the subdivision or proceeds of bonds is...

...(A) In addition to the amounts credited to the local government fund under section 131.51 of the Revised Code, the director of the office of budget and management shall credit monthly to the local government audit support fund a portion of total tax revenue credited to the general revenue fund equal to one-twelfth of the annual fiscal year appropriation from the local government audit support fund. (B) The director...

...nt sale. "Cash price" may include sales taxes. (L) "Retail installment contract" means any written instrument that is executed in connection with any retail installment sale and is required by section 1317.02 of the Revised Code or is authorized by section 1317.03 of the Revised Code, and includes all such instruments executed in connection with any retail installment sale. (M) "Contract for sale" and "sale" have t...

...If the taxing authority of a county determines that the funds allocated for current expenses of the county are insufficient to pay those current expenses for the current fiscal year and the cost of the county auditor's assessment of real estate required by section 5713.01 of the Revised Code, the taxing authority may issue general obligation securities of the county in an amount necessary to pay the total estimated c...

...(A) The taxing authority of a subdivision may issue securities in anticipation of the collection of unpaid special assessments in an amount sufficient to pay that portion of the cost of the permanent improvement or service for which the special assessments have been levied. Proceeds of the annual collections of the special assessments shall be applied first to pay the debt charges on the securities payable from those...

...(A) Before a taxing authority sells any securities of the subdivision to others, the taxing authority may offer the securities at their purchase price and accrued interest to the officer or officers who have charge of the bond retirement fund of the subdivision, or in the case of a municipal corporation to the treasury investment board for investment under section 731.56 of the Revised Code, or an officer or similar ...

...Unless otherwise provided by law or in proceedings authorized by law, proceeds from the sale of Chapter 133. securities shall be deposited and credited as follows: (A) An amount equal to the principal amount of or the discount purchase price of the securities, and if determined by the taxing authority or the fiscal officer any amount for capitalized interest, shall be credited to the fund or funds for the purposes o...

...With the approval of the tax commissioner, the taxing authority of any subdivision at any time may refund any outstanding bonds of the subdivision which have matured or which are about to mature and which were issued in anticipation of the collection of special assessments, together with the amount of the interest coupons due or to become due on such bonds. The commissioner shall approve such issue only to any extent...

...(A) A subdivision may, if authorized by the taxing authority and upon the request of and at the expense of the original purchaser, in the case of initial delivery of securities, or holder of coupon securities, issue fully registered securities in lieu of or in exchange for coupon securities in a principal amount not exceeding the unpaid principal amount of the coupon securities. Such fully registered securities shall...

...After the taxing authority has approved the assessments provided for in section 133.54 of the Revised Code, like proceedings shall be had for the levy, certification, payment, and collection of said assessments as apply to the levy, certification, payment, and collection of original assessments, and all laws relating to the levy, certification, payment, and collection of original assessments, except as otherwise set ...

... for maintenance; (c) Minimization of taxes, including income, estate, inheritance, generation-skipping transfer, and gift taxes; (d) Eligibility for a benefit, a program, or assistance under a statute or regulation. (B) Except as otherwise provided in the power of attorney, an agent that has accepted appointment shall do all of the following: (1) Act loyally for the principal's benefit; (2) Act so as not to...

...(3) Pay, assess, compromise, or contest taxes or assessments or apply for and receive refunds in connection with taxes; (4) Purchase supplies, hire assistance or labor, and make repairs or alterations to the real property. (F) Use, develop, alter, replace, remove, erect, or install structures or other improvements upon real property in or incident to which the principal has, or claims to have, an interest or r...

...(3) Pay, assess, compromise, or contest taxes or assessments or apply for and receive refunds in connection with taxes or assessments; (4) Move the property from place to place; (5) Store the property for hire or on a gratuitous bailment; (6) Use and make repairs, alterations, or improvements to the property. (F) Change the form of title of an interest in tangible personal property.

...lized cost reduction, security deposit, taxes, title fees, all monthly lease payments, the residual value of the vehicle, and all finance, credit insurance, warranty, and service contract charges incurred by the consumer. (G) "Buyback" means a motor vehicle that has been replaced or repurchased by a manufacturer as the result of a court judgment, a determination of an informal dispute settlement mechanism, or a sett...

...As used in this section and sections 1346.05 to 1346.10 of the Revised Code: (A) "Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol," "lights," "kings," and "100s." "Brand family" includes cigarettes sold under any brand name (whether that name is used alone or in con...