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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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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.

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.

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...

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...

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...

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 ...

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.

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...

Section 5168.28 | [Repealed effective 10/1/2025] 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...

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.

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...

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...

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...

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.

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...

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 ...

Section 5321.19 | Effect of chapter on political subdivisions.

...(A) Except as provided in division (B) of this section, no political subdivision may enact, adopt, renew, maintain, enforce, or continue in existence any charter provision, ordinance, resolution, rule, or other measure that is in conflict with this chapter, or that regulates the rights and obligations of parties to a rental agreement that are regulated by this chapter, including, without limitation, by any way imposi...

Section 5501.45 | Conveyance of lands not needed for highway or recreation purposes.

...all be charged with the payment of such taxes and assessments. (C) With respect to any portion of the state highway system not owned in fee simple by the state, the director may permit the use of any portion thereof in perpetuity or for such period of time as the director shall specify, including areas or space on, above, or beneath the surface, together with rights for the support of buildings or structures constru...

Section 5502.46 | Revocation due to fraud - taxes and penalties.

...ined by fraud or misrepresentation, all taxes that would have been payable had no certificate been issued shall be assessed with maximum penalties prescribed by the law applicable thereto.

Section 5502.49 | Exemption from corporate franchise tax.

...No civil defense structure or equipment for which a civil defense certificate has been issued shall be considered as an asset of any corporation in determining the value of its issued and outstanding shares or the value of the property owned and used by it in this state for the purpose of the franchise tax.

Section 5521.09 | Tax levy by county commissioners authorized.

...For the purpose of providing a fund for the payment of the county's proportion of the cost and expense of co-operating with the department of transportation, the board of county commissioners may levy a tax, not exceeding one and one-half mills, upon all taxable property of the county. The proceeds of such levy shall be used for the purpose of paying the county's proportion of the cost and expense of any work conduc...

Section 5527.03 | Use of funds for lighting and safety purposes.

...state's share of the motor vehicle fuel taxes and the highway use tax may be used areas, and elsewhere on state highways where in the discretion by the director of transportation for the purpose of lighting limited access interchanges, roadway parks and rest of the director lighting is needed for informational purposes or to alert the traveling public of unusual roadway hazards.

Section 5528.10 | Selling bonds.

...terest thereon shall be exempt from all taxes levied by the state or any taxing subdivision or district thereof. All bonds and other obligations shall pass as negotiable instruments and shall possess all of the attributes thereof. All bonds or other obligations shall bear interest at such rates as may be fixed in the resolution of the commissioners of the sinking fund awarding them to the successful bidder or bidde...

Section 5537.05 | Construction of grade separations at intersections of turnpike projects.

...npike project or from revenues or state taxes. (1) If the commission finds it necessary to change the location of any portion of any public road, railroad, or public utility facility, it shall cause the same to be reconstructed at the location the governmental agency having jurisdiction over such road, railroad, or public utility facility considers most favorable. The construction shall be of substantially the same ...

Section 5540.06 | Issuing bonds.

...f the pledged or assigned sales and use taxes received from a qualifying regional transit authority to the payment of debt service charges on any qualifying bonds issued by the transportation improvement district to fund or finance qualifying projects under section 306.353 of the Revised Code.