Ohio Revised Code Search
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Section 505.88 | Special assessment upon facilities directly or indirectly benefiting from maintenance and improvement of waterways.
... at the same times as the collection of taxes on real property. Assessments shall be paid by owners of the facilities upon which assessments are levied. (D) The assessments, when collected, shall be paid by the county auditor by warrant on the county treasurer into a special fund in the township treasury created for the purpose of maintaining and improving waterways. The board may expend moneys from the fund only fo... |
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Section 505.881 | Township special assessment to fund residential broadband expansion.
... at the same times as the collection of taxes on real property. Assessments shall be paid by owners of the properties upon which assessments are levied. (C) The assessments, when collected, shall be paid by the county auditor by warrant on the county treasurer into a special fund in the township treasury created for the purpose of funding an eligible project for which a program grant is awarded under sections 122.4... |
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Section 509.15 | Fees of constables.
...The following fees and expenses shall be taxed as costs, collected from the judgment debtor, and paid to the general fund of the appropriate township or district as compensation due for services rendered by township constables or members of the police force of a township police district or joint police district: (A) Serving and making return of each of the following: (1) Order to commit to jail, order on jail... |
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Section 511.08 | Petition to build memorial.
...Whenever a petition is presented to the board of township trustees, signed by not less than fifteen per cent of the electors of the township as shown at the most recent general election held therein, requesting the submission to such electors of the question of issuing bonds in an amount not to exceed one hundred thousand dollars, for purchasing a site, if necessary, and erecting and furnishing a memorial building, o... |
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Section 511.181 | Resolution to convert parks owned and operated by park district into parks owned and operated by township.
... township shall continue to collect any taxes levied within the former township park district, and the taxes shall be deposited into the township treasury as funds to be used for the park purposes for which they were levied. Within fifteen days after the adoption of a township park district conversion resolution under this section, the clerk of the board of township trustees shall certify a copy of that resolution t... |
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Section 5121.36 | Application for discount - determination - notice.
...(A) A patient, patient's estate, or liable relative may apply for a discount by completing an application form prescribed by the director of mental health and addiction services. The department of mental health and addiction services may require a patient, estate, or relative to furnish any of the following with an application form: (1) A copy of the patient's, estate's, or liable relative's federal income ta... |
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Section 5123.0413 | Rules to applicable in event county tax levy for services for individuals with developmental disabilities fails.
...The department of developmental disabilities, in consultation with the department of medicaid, office of budget and management, and county boards of developmental disabilities, shall adopt rules in accordance with Chapter 119. of the Revised Code to establish both of the following in the event a county property tax levy for services for individuals with developmental disabilities fails: (A) A method of paying for ho... |
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Section 513.01 | Tax for hospital purposes.
...The board of township trustees may annually levy and collect a tax, not to exceed one mill on each dollar of the taxable property of the township, and pay it to a hospital association which maintains and furnishes a free public hospital for the benefit of the inhabitants of such township, or to a hospital association, which maintains a public hospital which is not free except to such inhabitants of the township as, i... |
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Section 513.03 | Exemption from tax levy.
...In a township in which there is a municipal corporation, the legislative authority of which has already levied a tax for hospital purposes, the board of township trustees may make such levy only on the taxable property of the township outside of the limits of such municipal corporation. |
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Section 513.04 | Certification by county auditor of amount collected from levy.
...ertify, at the semiannual collection of taxes, the amount collected from the levy to the township fiscal officer, who shall forthwith draw a warrant for the amount on the township treasury, payable to the treasurer of the hospital association or to the municipal corporation. |
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Section 513.071 | Municipal participation in formation of joint township district hospital board.
...A municipal corporation which is not at the time part of a joint township hospital district may, by a two-thirds favorable vote of its legislative authority, participate in the formation of a joint township district hospital board pursuant to section 513.07 of the Revised Code if it is contiguous to another municipal corporation contemplated to be included in the district, or contiguous to, or partly but not wholly w... |
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Section 513.09 | Contributions by district - appropriation - tax levy.
...Where an agreement under section 513.08 of the Revised Code provides for contributions to be made, from time to time, by a joint township hospital district, or by the county, for the maintenance and operating charges of a municipal hospital, the boards of township trustees of the townships comprising such district, or the board of county commissioners of such county, may appropriate unencumbered funds for such purpos... |
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Section 513.14 | Advertisement of proposed question.
...The board of elections shall advertise the proposed tax levy question mentioned in section 513.13 of the Revised Code in a newspaper of general circulation in the proposed township hospital district, once a week for two consecutive weeks, or as provided in section 7.16 of the Revised Code, prior to the election. If the board operates and maintains a web site, the board also shall advertise that proposed tax lev... |
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Section 515.08 | Contract with successful bidder to furnish artificial lighting - assessments.
...same manner and at the same times that taxes are paid and collected. Any such assessment in the amount of five dollars or less, or with an unpaid balance of five dollars or less, shall be paid in full, and not in installments, at the time the first or next installment would otherwise become due and payable. Such assessments may be made and levied by any one of the following methods: (A) By a percentage of the ... |
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Section 5153.37 | Annual assessment of taxes for support of home.
...homes, shall make annual assessments of taxes sufficient to support and defray all necessary expenses of such home. |
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Section 5164.56 | Lien for amount owed by provider.
...y as provided by law for the payment of taxes due the state and shall be paid out of the receivership trust fund or other such trust fund in the same manner as provided for claims for unpaid taxes due the state. If the attorney general finds after investigation that any amount due the state under the medicaid program is uncollectable, in whole or in part, the attorney general shall recommend to the director th... |
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Section 5168.28 | Determination of assessment as impermissible health care-related tax.
...If the United States secretary of health and human services determines that the assessment imposed by section 5168.21 of the Revised Code is an impermissible health care-related tax under the "Social Security Act," section 1903(w), 42 U.S.C. 1396b(w), the medicaid director shall take all necessary actions to cease implementation of sections 5168.20 to 5168.27 of the Revised Code and shall promptly refund to each hosp... |
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Section 517.03 | Levy and taxes for expenses.
...To defray the expenses of the purchase or appropriation, and the enclosing, care, supervision, repair, and improving of lands for cemetery purposes, and of maintaining and improving entombments, including mausoleums, columbariums, and other interment rights, the board of township trustees may levy a tax sufficient for that purpose. |
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Section 5180.453 | [Former R.C. 5101.193, amended and renumbered by H.B. 96, 136th General Assembly, effective 9/30/2025] Adoption grant program rules.
...(A) The director of children and youth shall adopt rules to administer and implement the Ohio adoption grant program. The director, in consultation with the tax commissioner, shall also adopt rules authorizing the department to withhold and remit to the Internal Revenue Service federal income tax from grant payments under division (B) of section 5180.451 of the Revised Code, provided such withholding is authorized un... |
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Section 521.06 | Special assessments for maintenance and repair private sewage collection tiles.
...me manner as and at the same times that taxes are paid and collected. Any such assessment in the amount of five dollars or less, or with an unpaid balance of five dollars or less, shall be paid in full, and not in installments, at the time the first or next installment would otherwise become due and payable. The assessments may be made and levied by any one or more of the following methods: (A) By a percentage of th... |
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Section 5301.691 | Director of agriculture purchase of agricultural easements.
...(A)(1) Subject to divisions (A)(2) and (F) of this section, the director of agriculture, with moneys credited to the agricultural easement purchase fund created in section 901.21 of the Revised Code, may purchase agricultural easements in the name of the state. (2) Not less than thirty days prior to the acquisition of an agricultural easement under division (A)(1) of this section or the extinguishment of such an eas... |
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Section 5301.89 | Environmental covenant perpetual - exceptions - judicial termination - limitation.
...(A) An environmental covenant is perpetual unless any of the following applies: (1) The environmental covenant is limited by its terms to a specific duration or is terminated by its terms by the occurrence of a specific event. (2) The environmental covenant is terminated by consent pursuant to section 5301.90 of the Revised Code. (3) The environmental covenant is terminated pursuant to division (B) of this section... |
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Section 5303.30 | Income - payment of taxes and expenses.
...or income of the estate were it unsold. Taxes and the expenses of the investment and management of the fund shall be paid by the person entitled to the income thereof. |
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Section 5307.25 | Costs and expenses to be equitably taxed.
...Having regard to the interest of the parties, the benefit each may derive from a partition, and according to equity, the court of common pleas shall tax the costs and expenses which accrue in the action, including reasonable counsel fees, which must be paid to plaintiff's counsel unless the court awards some part thereof to other counsel for services in the case for the common benefit of all the parties; and executio... |
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Section 5309.28 | Holder of certificate of title holds free from encumbrances - exceptions.
...d in the county recorder's office; (2) Taxes and assessments levied by the United States, this state, or any taxing district of this state; (3) Any highway, public way, or private way laid out or acquired by law or otherwise, unless the certificate of title states that the nonexistence of the way or the boundaries of the way, if any boundaries exist, have been determined by the court; (4) Any lease for a term not ... |