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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 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.

Section 5547.03 | Removal of structures constituting obstructions or interference.

...r corporation, to be collected as other taxes and in one payment, and the proper fund shall be reimbursed out of the money so collected, or the account thereof may be collected from such person, partnership, or corporation by civil action by the state on the relation of the board.

Section 5547.05 | Conveyance of county owned lands.

...all be charged with the payment of such taxes and assessments. With respect to any portion of any highway in any county, or bridges or culverts thereon, which is not owned in fee simple by the county, the board of county commissioners of such county may grant the right to use any portion thereof in perpetuity or for such period of time as it shall specify, including areas or space on, above, or beneath the surface, ...

Section 5555.42 | Application to court if equitable assessment cannot be made.

...urt. In such event, the board may levy taxes and issue bonds in the manner provided by law with respect to improvements, the compensation, damages, and expenses of which are apportioned and paid as provided in section 5555.41 of the Revised Code, and all proceedings in connection with such improvement shall be conducted in accordance with sections 5555.01 to 5555.83 of the Revised Code, except as provided in t...

Section 5555.51 | Issuing anticipation public obligations for road improvements.

...s, in anticipation of the collection of taxes, or taxes and assessments, for a road improvement or any part of a road improvement may issue and sell, or incur, public obligations of the county under Chapter 133. of the Revised Code to pay the estimated costs of the improvement. The making of any special assessments referred to in sections 5555.41 to 5555.50 of the Revised Code shall not be a condition precedent to ...

Section 5555.91 | Annual tax levy.

... upon the combined maximum rate for all taxes. This section does not prevent the board from using any surplus in the general funds of the county for the purposes set forth in said estimate.

Section 5555.95 | Tax levy for road repairs.

...When one or more of the principal highways of a county, or part thereof, have been destroyed or damaged by freshet, landslide, wear of watercourses, or other casualty, or, by reason of the large amount of traffic or from neglect or inattention to repair, they have become unfit for travel or cause difficulty, danger, or delay to traffic passing thereon, and the board of county commissioners is satisfied that the ordin...

Section 5555.96 | How surplus of tax to be disposed of.

...All money assessed and collected under section 5555.95 of the Revised Code, which remains in the hands of the county treasurer, unexpended and unappropriated, for a period of six months after the annual September settlement for the fiscal year during which the tax was collected, shall be paid to the township or treasurer of the municipal corporation from which it was collected. Such funds shall be expended on the pub...

Section 5557.03 | Copy of surveys, profiles, and proposed proportion of cost filed with legislative authority.

...to, such municipal corporation may levy taxes upon all the taxable property of the municipal corporation, under the same restrictions imposed in the case of taxes levied for the purpose of providing funds for the payment of the municipal corporation's share of the cost of street improvements under the exclusive jurisdiction and control of the legislative authority of a municipal corporation. The legislative authority...

Section 5563.16 | Fees and compensation taxed as costs.

...For their services required on appeal the officers and other persons mentioned in sections 5563.01 to 5563.17, inclusive, of the Revised Code, shall be entitled to the fees and compensation to which they are entitled for like services in other cases. The persons appointed by the court to show the premises to the jury shall receive such compensation as the court directs, and such compensation shall be taxed with the o...

Section 5571.14 | Object bounding township road may be declared public nuisance.

...e collected in the same manner as other taxes. (B)(1) The authority granted in this section is in addition to the authority granted in section 5543.14 of the Revised Code to remove vegetation and the authority granted in section 5547.03 of the Revised Code to remove objects or structures constituting obstructions. (2) The authority granted in this section applies to land belonging to a township road whether owned i...

Section 5573.14 | Trustees may issue bonds in anticipation of tax.

...e collection, for road improvements, of taxes and assessments or any part thereof, may, whenever in its judgment it is necessary, sell the bonds of the township in any amount not greater than the aggregate sum necessary to pay the estimated compensation, damages, and costs of such improvement.