Ohio Revised Code Search

...(A) In making the settlement required by sections 319.43 and 319.44 of the Revised Code, the county auditor shall carefully examine the tax duplicate and ascertain, from the entries of taxes, interest, and penalty paid in whole or in part, and from such other sources of information as are within the auditor's reach, the true amount collected by the county treasurer on account of each ...

...(A) The county auditor shall maintain a real property tax suspension list of tracts and lots certified to him under section 323.33 of the Revised Code as being charged with delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture. Tracts and lots on the list shall be listed in the same form and order or sequence as on the general tax list of real and public utility...

...(A) On all moneys collected by the county treasurer on any tax duplicate of the county, other than estate tax duplicates, on all property tax relief reimbursements paid to the county under sections 323.156 and 4503.068 and divisions (F) and (I) of section 321.24 of the Revised Code, and on all moneys received as advance payments of personal property and classified property taxes, the county auditor, on settlement wit...

...(A) On or before the fifteenth day of February, in each year, the county treasurer shall settle with the county auditor for all taxes and assessments that the treasurer has collected on the general duplicate of real and public utility property at the time of making the settlement. If the county treasurer has made or will make advance payments to the several taxing districts of current year unpaid taxes under section ...

...(A) As used in this section, "qualifying county" means a county to which both of the following apply: (1) At least one major league professional athletic team plays its home schedule in the county for the season beginning in 1996; (2) The majority of the electors of the county, voting at an election held in 1996, approved a referendum on a resolution of the board of county commissioners levying a sales and use tax ...

...(A) As used in this section: (1) "Applicant" means the person who occupies a homestead in a housing cooperative. (2) "Homestead" has the same meaning as in division (A)(1)(b) of section 323.151 of the Revised Code. (B) Not later than the first day of May each year, any nonprofit corporation that owns and operates a housing cooperative shall determine the amount of property taxes it paid for the housing coope...

...(A) Upon the enrollment of each student and on an annual basis, the governing authority of each community school established under this chapter shall verify to the department of education and workforce the school district in which the student is entitled to attend school under section 3313.64 or 3313.65 of the Revised Code. The school district may review the determination made by the community school under divisio...

...(A) On or before May 15, 2007, and the fifteenth day of May in each calendar year thereafter, the tax commissioner shall determine for each school district whether the taxable value of all utility tangible personal property subject to taxation by the district in the preceding tax year was less than the taxable value of such property during the second preceding tax year. If any decrease exceeds ten per cent of the dis...

...(A) As used in this section: (1) "Port authority" means any port authority as defined in section 4582.01 or 4582.21 of the Revised Code. (2) "Real property" includes public utility real property and "personal property" includes public utility personal property. (3) "Uncollected taxes" means property taxes charged and payable against the property of a port authority for a tax year that a school district has n...

...s, the cost of the installation of site utilities and site preparation, the cost of demolition of all or part of any existing classroom facilities that are abandoned under the project, the cost of insuring the project until it is completed, any contingency reserve amount prescribed by the commission under section 3318.086 of the Revised Code, and the professional planning, administration, and design fees that a schoo...

...Except in the case of a joint vocational school district that receives assistance under sections 3318.40 to 3318.45 of the Revised Code, if the requisite favorable vote on the election is obtained, or if the school district board has resolved to apply the proceeds of a property tax levy or the proceeds of an income tax, or a combination of proceeds from such taxes, as authorized in section 3318.052 of the Revised Cod...

...nd further includes site improvements, utilities, machinery, furnishings, and any separate or connected buildings, structures, improvements, sites, open space and green space areas, utilities or equipment to be used in, or in connection with the operation or maintenance of, or supplementing or otherwise related to the services or facilities to be provided by, such facilities. (7) "Obligations" means bonds or n...

...lks, lighting, machinery, furnishings, utilities, landscaping, wharves, docks, piers, reservoirs, dams, tunnels, bridges, retaining walls, riprap, culverts, ditches, channels, watercourses, retention basins, standpipes and water storage facilities, waste treatment and disposal facilities, heating, air conditioning, and communications facilities, and site improvements. (F) "Cost of capital facilities" means the...

...(A) As used in this section, "energy conservation measure" means the construction of, installation or modification of an installation in, or remodeling of, a new or existing building, to reduce energy consumption. It includes: (1) Insulation of the building structure and of systems within the building; (2) Storm windows and doors, multiglazed windows and doors, heat-absorbing or heat-reflective glazed and coa...

...(A) The board of county commissioners of a county solid waste management district and the board of directors of a joint solid waste management district may fix reasonable rates or charges to be paid by every person, municipal corporation, township, or other political subdivision that owns premises to which solid waste collection, storage, transfer, disposal, recycling, processing, or resource recovery service i...

...As used in sections 3706.40 to 3706.65 of the Revised Code: (A) "Qualifying solar resource" means an electric generating facility in this state to which all of the following apply: (1) The facility uses or will use solar energy as the primary energy source. (2) The facility obtained a certificate for construction of a major utility facility from the power siting board prior to June 1, 2019. (3) The facility i...

...hority, in consultation with the public utilities commission. The interest generated by the fund shall be retained in the fund and used for the purposes set forth in sections 3706.40 to 3706.65 of the Revised Code. (B) The fund shall be administered by the Ohio air quality development authority, and the authority shall request the treasurer of state to create the account for the fund. The treasurer of state shall d...

...ving quarters, and may be connected to utilities necessary for operation of installed features and appliances. (O) "Person" has the same meaning as in section 1.59 of the Revised Code and also includes this state, any political subdivision of this state, and any other state or local body of this state. (P) "Portable camping units" means dependent recreational vehicles, tents, portable sleeping equipment, and ...

...As used in this chapter: (A) "Board of health" means the board of health of a city or general health district or the authority having the duties of a board of health in any city as authorized by section 3709.05 of the Revised Code. (B) "Director" means the director of environmental protection. (C) "Health district" means a city or general health district as created by or under authority of Chapter 3709. of t...

...Nothing in this chapter or rules adopted under it applies to any of the following: (A) Oil or gas production operations regulated under Chapter 1509. of the Revised Code and rules adopted under it; (B) Equipment, petroleum, or piping owned or operated by a public utility as defined in section 4905.02 of the Revised Code or other electric light company as defined in section 4905.03 of the Revised Code or by a subsid...

...ouse of representatives; (3) Electric utilities, appointed by the governor; (4) Electric cooperatives, appointed by the speaker of the house of representatives; (5) A statewide organization representing independent oil and gas producers, appointed by the president of the senate; (6) The telephone industry, appointed by the governor; (7) Cable service providers, appointed by the president of the senate; (8...

...Funds accumulated in the course of business, or surplus money above the capital stock, of any company organized under any law of this state, for the purpose provided in section 3925.01 of the Revised Code, shall only be loaned or invested in the securities listed in sections 3925.05 and 3925.06 of the Revised Code, or in the following: (A)(1) Bonds and mortgages on unencumbered real estate within this or any ...

...of workers' compensation and the public utilities commission shall enforce this section.

... of the corporations or publicly owned utilities referred to in this section shall fail to comply with section 4123.35 of the Revised Code and, for self-insuring employers, to comply with the assessment based upon paid compensation provisions of this chapter and Chapter 4121. of the Revised Code. All fines collected for a violation of this section shall be paid to the general fund of the political subdivision ...

... health, the chairperson of the public utilities commission, and the county emergency management agency and sheriff of each county along the proposed route, or any alternate route, of the shipment. (C) The executive director of the emergency management agency shall not disclose to any person other than those persons enumerated in division (B) of this section any information pertaining to any shipment of specia...