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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.

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Section 3119.60 | Proceedings prior to formal beginning of review.

...If a child support enforcement agency, periodically or on request of either parent, plans to review a child support order in accordance with the rules adopted pursuant to section 3119.76 of the Revised Code or otherwise plans to review a child support order, and if an application for services administered under Title IV-D of the "Social Security Act," 88 Stat. 2351 (1975), 42 U.S.C. 651, as amended, has been complete...

Section 3119.631 | Scope of review.

...Upon submission of a recommendation under section 3119.63 of the Revised Code for inclusion in a revised court child support order, the court shall only reconsider the allocation of the federal income tax deduction pursuant to section 3119.82 of the Revised Code if a party files a request for a hearing on the matter.

Section 3121.892 | Information included in new hire report.

...(A) An employer shall include all of the following in each new hire report: (1) For each employee, the employee's name, address, date of birth, social security number, and date of hire; (2) For each contractor, the contractor's name, address, social security or tax identification number, the date payments begin, and the length of time the contractor will be performing services for the employer; (3) The emplo...

Section 3123.22 | Additional authority of agency to collect arrearage.

...Except as otherwise provided in this section, if an obligor is paying off an arrearage owed under a support order pursuant to a withholding or deduction notice or order issued under section 3121.03 of the Revised Code, a support order newly issued or modified, or any other order issued to collect the arrearage, the child support enforcement agency administering the notice or order may also take any action, including...

Section 3125.43 | Information provided by department of taxation.

...The department of taxation shall not provide any information to the office of child support, except as provided in this section. For purposes of the establishment of paternity, the establishment, modification, or enforcement of support orders, and the location of absent parents pursuant to child support enforcement activities and activities to establish and enforce orders allocating parenting rights and responsibilit...

Section 317.082 | Social security number not to be included in document filed for recording.

...(A) As used in this section, "preparer" means any mortgage company, bank, title agency, or other person responsible for filing documents with the office of a county recorder for recording under section 317.08 of the Revised Code. (B) Except as provided in division (C) or (D) of this section, the preparer of any document to be recorded by a county recorder under section 317.08 of the Revised Code shall not inc...

Section 317.114 | Standard format of instruments to be recorded.

...(A) Except as otherwise provided in divisions (B) and (C) of this section, an instrument or document presented for recording to the county recorder shall have been prepared in accordance with all of the following requirements: (1) Legible print size not smaller than a font size of ten; (2) Minimum paper size of eight and one-half inches by eleven inches; (3) Maximum paper size of eight and one-half inches by ...

Section 319.04 | Continuing education courses.

...(A) Each county auditor who is elected to a full term of office shall attend and successfully complete at least sixteen hours of continuing education courses during the first year of the auditor's term of office, and complete at least another eight hours of such courses by the end of that term. Each such county auditor shall include at least two hours of ethics and substance-abuse training in the total twenty-four ho...

Section 319.13 | Money to be certified into treasury.

...Except as to moneys collected on the tax duplicate, the county auditor shall certify all moneys into the county treasury, specifying by whom to be paid, what fund to be credited, charge the treasurer with such moneys, and preserve a duplicate of the certificate in his office. Costs collected in felony cases that have been or are to be paid by the state shall be certified into the treasury as belonging to the state.

Section 319.39 | Record of additions and deductions - certificate of correction.

...The county auditor shall keep books or other records of "additions and deductions," in which he shall enter all corrections of the general duplicates and of the classified duplicate respectively, made after delivery of such duplicates to the county treasurer, which either increase or diminish the amount of a tax or assessment, as stated in such duplicates. In addition to the marginal corrections provided for in secti...

Section 319.51 | Account with new township.

...ttlement, credit it with all moneys for taxes collected in or distributable to the territory included in the new township, making corresponding deductions from the townships from which it was taken. The moneys so credited shall be drawn by warrants in favor of the fiscal officer of the new township.

Section 321.03 | Contracting with financial institution to process payments, checks and fees.

...airport fees, but in any case excluding taxes. The contract shall not be entered into unless: (1) The contract is awarded in accordance with sections 307.86 to 307.92 of the Revised Code. (2) The treasurer's surety bond includes within its coverage any loss that might occur as the result of the contract. (3) The provisions of the contract do not conflict with accounting and reporting requirements prescribed by ...

Section 321.14 | Duplicate receipts shall be given.

... county treasurer, except on account of taxes charged on the duplicate, he shall give to the person paying duplicate receipts, one of which such person shall deposit with the county auditor, who shall charge the treasurer with the amount of such receipt.

Section 321.262 | Excess appropriation from RC 321.261 fund.

...Notwithstanding section 321.261 of the Revised Code, in a county having a population of more than four hundred thousand according to the department of development's 2006 census estimate, if the county treasurer or prosecuting attorney determines that the amount appropriated to the office from the county's delinquent tax and assessment collection fund exceeds the amount required to be used as prescribed by that...

Section 321.33 | Semiannual distribution to municipal corporations.

...treasurer up to that date, arising from taxes levied and assessments made, belonging to the municipal corporation. Moneys received from other sources for municipal corporations shall be paid over on or before the tenth day of each month following the receipt or collections thereof.

Section 321.46 | Education programs for new treasurers and continuing education programs.

...nts, cash management, the collection of taxes, ethics, and any other subject area that the treasurer of state determines is reasonably related to the duties of the office of the county treasurer. The auditor of state shall determine the manner and content of the continuing education courses in the subject areas of governmental accounting, portfolio reporting and compliance, office management, cybersecurity, and any o...

Section 322.01 | Real property and manufactured home transfer tax definitions.

...As used in sections 322.01 to 322.07 of the Revised Code: (A) "Value" means, in the case of any deed not a gift in whole or part, the amount of the full consideration therefor, paid or to be paid for the real estate described in the deed, including the amount of any liens thereon, with the following exceptions: (1) The amount owed on a debt secured by a mortgage which has been of record at least twelve months ...

Section 323.611 | Contracting with financial institution to process payments, checks and fees.

...(A) At the request of the county treasurer, a board of county commissioners may enter into a contract with any financial institution under which the financial institution, in accordance with the terms of the contract, receives real property and manufactured home tax payments at a post office box, opens the mail delivered to that box, processes the checks and other payments received in such mail and deposits them into...

Section 323.75 | Apportionment of costs of sale at auction.

...(A) The county treasurer or county prosecuting attorney shall apportion the costs of the proceedings with respect to abandoned lands offered for sale at a public auction held pursuant to section 323.73 or 323.74 of the Revised Code among those lands according to actual identified costs, equally, or in proportion to the fair market values of the lands. The costs of the proceedings include the costs of conducting...

Section 327.02 | Duties of board of trustees.

...and the interest maturing thereon. All taxes, assessments, and other moneys collected for such purposes, or held in the county treasury to the credit of the sinking fund, shall be subject to investment and disbursement by such board. For the satisfaction of any obligation under its supervision, the board may sell or use any of the securities in its possession or disburse any of the money under its control.

Section 327.03 | Report by auditor to trustees semiannually.

...ely after each semiannual settlement of taxes and assessments, the county auditor shall report to the board of trustees of the sinking fund the amount in the county treasury to the credit of the sinking fund.

Section 3301.0714 | Guidelines for statewide education management information system.

...(A) The department of education and workforce shall adopt rules for a statewide education management information system. The rules shall require the department to establish guidelines for the establishment and maintenance of the system in accordance with this section and the rules adopted under this section. The guidelines shall include: (1) Standards identifying and defining the types of data in the system in acc...

Section 3307.04 | General administration and management vested in board.

... its members of federal or state income taxes on contributions to the system or amounts earned on such contributions and to comply with any plan qualification requirements, including those on distributions, established under Title 26 of the United States Code. The attorney general shall prescribe procedures for the adoption of rules authorized under this chapter, consistent with the provision of section 111.15 of th...

Section 3307.73 | Purchase of service credit for period of self-exemption.

...(A) As used in this section, "paying system" and "transferring system" have the same meanings as in section 3307.57 of the Revised Code. (B)(1) Except as provided in division (B)(2) of this section, a member of the state teachers retirement system participating in the STRS defined benefit plan who has at least eighteen months of contributing service in the system, the public employees retirement system, or school em...

Section 3307.78 | Purchasing credit for service as school board member.

...(A) As used in this section, "school board member" means a member of a city, local, exempted village, or joint vocational school district board of education and "governing board member" means a member of an educational service center governing board. (B) A member of the state teachers retirement system participating in the STRS defined benefit plan may purchase credit under section 3307.70 of the Revised Code for se...