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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 9.661 | Liens to secure performance on development loans and property tax incentives.

...(A) As used in this section: (1) "Borrower" means any person obligated to repay a development loan pursuant to a development loan agreement or obligated to repay a loan guaranteed pursuant to a loan guarantee agreement. (2) "Development inducement agreement" means an agreement making a grant or inducement under the authority of Section 13 of Article VIII, Ohio Constitution, including an inducement made under sectio...

Section 9.95 | Maximum or maximum average annual interest rate on public securities.

...Securities to which this section applies shall bear interest at not to exceed the maximum or maximum average annual interest rate per annum determined in or pursuant to the proceedings for the securities by the legislative authority, taxing authority, subdivision, governing body, officer, or other issuer, board, authority, commission, district, agency, body, or entity that is the issuer, or governing body or officer ...

Section 9.96 | Issue public securities.

...ly available for the purpose, including taxes or special assessments levied or other revenues collected to pay debt charges on the securities, or any combination of those sources, and appropriated in accordance with law for that purpose. The records of ownership, registration, transfer, and exchange of securities, by whomever kept, and of persons to whom payment of debt charges on securities is made, shall not be pub...

Section 901.21 | Acquisition of real property used predominantly in agriculture and agricultural easements.

...(A) As used in this section and section 901.22 of the Revised Code: (1) "Agricultural easement" has the same meaning as in section 5301.67 of the Revised Code. (2) "Agriculture" means those activities occurring on land devoted exclusively to agricultural use, as defined in section 5713.30 of the Revised Code, or on land that constitutes a homestead. (3) "Homestead" means the portion of a farm on which is located a...

Section 902.03 | Industrial development provisions of constitution implemented.

...Section 13 of Article VIII, Ohio Constitution, is in part implemented by this chapter in furtherance of the public purposes of the state to create or preserve jobs and employment opportunities or to improve the economic welfare of the people of the state. Any issuer acting through its issuing authority may in accordance with Section 13 of Article VIII, Ohio Constitution: (A) Acquire by gift or purchase and hold and ...

Section 902.10 | Bonds are lawful investments.

...All bonds issued under this chapter are lawful investments of banks, societies for savings, savings and loan associations, deposit guarantee associations, trust companies, trustees, fiduciaries, insurance companies, including domestic for life and domestic not for life, trustees or other officers having charge of sinking and bond retirement or other special funds of political subdivisions and taxing districts of this...

Section 926.01 | Agricultural commodity handler definitions.

...As used in this chapter: (A) "Agricultural commodity" means corn, soybeans, wheat, or any other agricultural crop that the director of agriculture may designate by rule. "Agricultural commodity" does not mean any grain that is purchased for sale as seed. (B) "Agricultural commodity handling" or "handling" means any of the following: (1) Engaging in or participating in the business of purchasing from producers ...

Section 927.70 | Suppression of harmful or destructive plant pests.

... assessed, collected, and enforced, as taxes are assessed, collected, and enforced, against the premises upon which the expense was incurred. The amount of the expense when collected shall be credited to the plant pest program fund created in section 927.54 of the Revised Code.

Section 929.05 | Appropriation of agricultural land.

...(A) No public or private agency, as defined in section 163.01 of the Revised Code, shall appropriate more than ten acres or ten per cent of an individual property under one ownership and currently used in agricultural production in an agricultural district, whichever is greater, except as provided in this section. No state agency, municipal corporation, county, township, or other political subdivision or taxing autho...

Section 931.04 | Approval to operate business or establish residence within area.

...(A) An owner of land that is enrolled in an agricultural security area may do either or both of the following: (1) Request approval from each board of township trustees and each board of county commissioners that adopted a resolution approving the establishment of the agricultural security area to operate any business that does not impair the owner's ability to engage in agriculture and does not cause the l...

Section 931.09 | Annual report by director of agriculture.

...The director of agriculture shall prepare and submit to the governor, the president of the senate, and the speaker of the house of representatives an annual report concerning agricultural security areas in the state. The report shall include information concerning the number of acres that are enrolled in agricultural security areas and their location and any tax exemptions granted under section 5709.28 of the Revised...

Section 935.20 | Investigations.

...e a lien upon it and collected as other taxes. All money from the collection of liens under this division shall be credited in accordance with division (J) of this section. (F) If the state veterinarian determines that a dangerous wild animal or restricted snake that was quarantined or transferred under division (A) of this section is infected with or exposed to a dangerously contagious or infectious disease or is ...

Section 940.15 | Payments to local soil and water conservation districts.

...(A) Within the limits of funds appropriated to the department of agriculture and the soil and water conservation district assistance fund created in this section, there shall be paid in each calendar year to each soil and water conservation district a matching amount not to exceed one dollar for each one dollar received by a district as follows: (1) In accordance with section 940.12 of the Revised Code; (2) From ta...

Section 940.27 | Schedule of estimated assessments.

...(A) After preparing an estimate of the cost of a proposed improvement, the board of supervisors of a soil and water conservation district or its designee shall prepare a schedule of estimated assessments on land within the area that will be benefited by a proposed improvement. The board shall include in the schedule the name and address of each landowner whose parcel of land will be benefited by the proposed improvem...

Section 940.32 | [Former R.C. 940.33, amended and renumbered by H.B. 340, 133rd General Assembly, effective 3/24/2021] Procedure for assessments.

...(A) If the board of county commissioners approves a petition under section 940.31 of the Revised Code, the board shall adopt a resolution levying upon the property within the area to be benefited by an improvement a uniform or varied assessment rate as necessary to pay the cost of construction of the improvement not otherwise funded and to repay advances made for purposes of the improvement from the fund created by s...

Section 941.15 | Owner failing to dispose of dead animal.

...If the owner of land fails to comply with section 941.14 of the Revised Code, the department of agriculture or the board of township trustees of the township in which the land is located shall have the body of the dead animal burned, buried, removed to a rendering establishment, or disposed of in accordance with section 953.26 of the Revised Code, as appropriate, and the cost thereof shall be added to the tax assessm...

Section 961.04 | Establishing endowment care fund.

...ry and for the payment of real property taxes. Annual reports of all the assets and investments of the endowment care fund shall be prepared and maintained, and shall be available for inspection at reasonable times to any owner of a burial right in the pet cemetery.

Section 971.10 | Costs for making assignment.

...The cost due the township fiscal officer and the board of township trustees for making the assignment set forth in section 971.09 of the Revised Code shall be taxed equally against each of the persons and, if not paid to the fiscal officer within thirty days from the date of the assignment, shall be certified by the fiscal officer to the county auditor, with a correct description of the lands and the amount...

Section 322.99 | Penalty.

...Whoever violates section 322.02 or 322.06 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned not more than six months, or both.

Section 323.06 | Payment of special assessments with assessment bonds.

...Where improvements have been made for which special assessments have been levied and bonds have been issued, in anticipation of the collection of such special assessments, under section 133.17 of the Revised Code, a person chargeable by law with the payment of such special assessments may purchase and acquire such special assessment bonds and use them at their full face value plus any accrued interest in the payment ...

Section 323.27 | Joinder of causes of action.

...In the proceedings provided by section 323.25 of the Revised Code the county treasurer may join in one action any number of lots or lands, but the decree shall be rendered severally or separately, and any proceedings may be severed, in the discretion of the court, for the purpose of trial or appeals, where an appeal is allowed, and the court shall make such order for the payment of costs as is equitable and proper.

Section 323.51 | Prosecuting attorney shall represent county treasurer.

...The prosecuting attorney shall represent the county treasurer in all proceedings authorized by sections 323.49 and 323.50 of the Revised Code. Upon motion of the prosecuting attorney, any such proceeding shall be taken out of its order upon the docket and assigned for trial at the earliest practicable day. Neither the treasurer nor the prosecuting attorney shall be entitled to any additional compensation for the ser...

Section 323.68 | Title search to identify persons with interest in land.

...(A)(1) For each parcel subject to foreclosure under sections 323.65 to 323.79 of the Revised Code, the prosecuting attorney shall cause a title search to be conducted for the purpose of identifying any lienholders or other persons having a legal or equitable ownership interest or other security interest of record in such abandoned land. (2) If a certificate holder or a county la...

Section 323.691 | Transfer of complaint to court of common pleas or municipal court.

...(A)(1) A county board of revision may order that a proceeding arising from a complaint filed under section 323.69 of the Revised Code be transferred to the court of common pleas or to a municipal court with jurisdiction. The board may order such a transfer upon the motion of the record owner of the parcel or the county prosecuting attorney, representing the county treasurer, or upon its own motion. (2) A cour...

Section 323.71 | Procedure where impositions exceed fair market value.

...(A)(1) If the county board of revision, upon its own motion or pursuant to a hearing under division (A)(2) of this section, determines that the impositions against a parcel of abandoned land that is the subject of a complaint filed under section 323.69 of the Revised Code exceed the fair market value of that parcel as currently shown by the latest valuation by the auditor of the county in which the land is loca...