Ohio Revised Code Search
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Section 5593.21 | Conveying property to bridge commission.
...lative budget office of the legislative service commission at the same time such budget is submitted to the trustees of the commission's bond holders. The commission shall cause an audit of its books and accounts to be made at least once each year by certified public accountants and cost thereof may be treated as a part of the cost of construction or of operations of any bridges then in operation or in course of con... |
Section 5701.08 | Used in business, business defined.
...ofit, or income and extends to personal service occupations. |
Section 5701.14 | Entity operating with nonprofit purpose defined - single member LLC.
... payment of reasonable compensation for services rendered, payments and distributions in furtherance of its nonprofit purpose, and the distribution of assets on dissolution permitted by section 1702.49 of the Revised Code are not pecuniary gain or profit or distribution of net earnings. In no event shall payments and distributions in furtherance of an entity's nonprofit purpose deprive the entity of its nonprofit sta... |
Section 5703.02 | Board of tax appeals - powers and duties.
...o shall serve in the unclassified civil service at the pleasure of the board, and any other employees as are necessary in the exercise of the powers and the performance of the duties and functions that the board is by law authorized and required to exercise, and prescribe the duties of all employees, and to fix their compensation as provided by law; (C) Maintain a journal, which shall be open to public inspection an... |
Section 5703.0510 | Claiming tax credits; required documentation.
...e issued by the director of development services or by another state agency, if applicable, demonstrating the person's eligibility for the credit claimed. (B) If the commissioner prescribes a form for the purpose of tracking the credits claimed by a person against any tax or fee administered by the commissioner, the person shall provide the completed form and a copy of any certificate described in division (A) of th... |
Section 5703.10 | Place of office - branch offices.
...ted by the department of administrative services in the manner provided by law. |
Section 5703.21 | Prohibition against divulging information - information acquired as result of audit.
... has acquired from the internal revenue service, through federal and state statutory authority, may be disclosed to the auditor of state or the office of internal audit solely for purposes of an audit of the department. (4) For purposes of Chapter 3739. of the Revised Code, an agent of the department of taxation may share information with the division of state fire marshal that the agent finds during the course of... |
Section 5703.93 | Reinstatement after cancellation.
...collect a base fee of three dollars for services and a low- and moderate-income housing trust fund fee of three dollars in accordance with section 317.36 of the Revised Code. (4) Any officer, shareholder, creditor, or receiver of any corporation described in divisions (A)(1) and (2) of this section may at any time take all steps required by this section to effect such reinstatement. (B) Except as otherwise pro... |
Section 5705.091 | County developmental disabilities general fund - capital fund - medicaid reserve fund.
... of capital equipment used in providing services to persons with developmental disabilities. The county board of developmental disabilities shall transmit a certified copy of the resolution to the board of county commissioners. Upon receiving the resolution, the board of county commissioners shall establish a county developmental disabilities capital fund. |
Section 5705.121 | Other special funds.
... district may establish the home health services fund referred to in section 3709.15 of the Revised Code. |
Section 5705.13 | Reserve balance accounts - special revenue fund - capital projects fund.
...he establishment of a separate internal service fund established to account for the operation of an individual or joint self-insurance program described in division (A)(2) of this section or a workers' compensation program or plan described in division (A)(3) of this section, and shall be based on sound actuarial principles. The total amount of money in a reserve balance account for self-insurance may be expressed in... |
Section 5705.25 | Submission of proposed levy - notice of election - form of ballot - certification.
... for public assistance, human or social services, relief, welfare, hospitalization, health, and support of general hospitals. The limitation of the second preceding sentence also does not apply to a resolution that proposes to renew two or more existing levies imposed under section 5705.222 or division (L) of section 5705.19 of the Revised Code, or under section 5705.21 or 5705.217 of the Revised Code, in which case ... |
Section 5705.29 | Contents of tax budget - contingency reserve balance - spending reserve.
... subdivision, classified as to personal services and other expenses, and the fund from which such expenditures are to be made. Except in the case of a school district, this estimate may include a contingent expense not designated for any particular purpose, and not to exceed three per cent of the total amount of appropriations for current expenses. In the case of a school district, this estimate may include a conting... |
Section 5705.32 | Budget commission to adjust amounts required - revision of estimate - distribution - hearing.
...ed by a library from increased taxes or service charges voted by its electorate, from revenues received through federal or state grants, projects, or programs, or from grants from private sources. (C) Notwithstanding the fact that alternative methods of financing such needs are available, after fixing the amount to be distributed to libraries, the commission shall fix the amount, if any, of the county public librar... |
Section 5705.33 | Reduction of operating levy.
...uced the amount of the levy required to service its debt charges, the budget commission shall not, when acting under section 5705.32 of the Revised Code, reduce the operating levy of such subdivision below the amount which such subdivision has reduced its debt levy. |
Section 5705.38 | Annual appropriation measures - classification.
...h, the amount appropriated for personal services. In the case of a municipal university, the board of directors of which have assumed, in the manner provided by law, custody and control of the funds of the university, funds shall be appropriated as a lump sum for the use of the university. |
Section 5705.41 | Restriction upon appropriation and expenditure of money.
...ze, or issue such a certificate are the services of an accountant, architect, attorney at law, physician, professional engineer, construction project manager, consultant, surveyor, or appraiser by or on behalf of the subdivision or contracting authority; fuel oil, gasoline, food items, roadway materials, and utilities; and any purchases exempt from competitive bidding under section 125.04 of the Revised Code and any ... |
Section 5705.412 | Certificate of revenue required for school district expenditures.
...for materials, equipment, or nonpayroll services essential to the education program of the district; (b) The multi-year contract demonstrates savings over the duration of the contract as compared to costs that otherwise would have been demonstrated in a single year contract, and the terms will allow the district to reduce the deficit it is currently facing in future years as demonstrated in its three-year forecast... |
Section 5705.43 | Improvements paid by special assessments.
... legal, or other necessary professional services in connection with such improvement. |
Section 5709.03 | Fixing situs of certain classes of property within or without this state.
...ck of goods maintained therein, or from services performed by an officer, agent, or employee connected with, sent from, or reporting to any officer or at any office located in such other state; (B) Prepaid items, when the right acquired thereby relates exclusively to the business transacted in such other state, or to property used in such business; (C) In the case of accounts payable, the proportion of the entire a... |
Section 5709.08 | Exemption of government and public property.
... by a private party, and used as public service facilities described in section 1501.07 of the Revised Code, as concessions or other special projects described in division (F) of section 1531.06 of the Revised Code, as refuge harbors or marine recreational facilities described in section 1547.72 of the Revised Code, or areas described in section 1503.03 of the Revised Code, is hereby declared to be public property "u... |
Section 5709.12 | Exemption of property used for public or charitable purposes.
...ithout charge in consideration of their service, without compensation, to a charitable, religious, fraternal, or educational institution. For the purposes of division (C)(2) of this section, "compensation" does not include furnishing room and board, clothing, health care, or other necessities, or stipends or other de minimis payments to defray the cost thereof. (D)(1) A private corporation established under federal ... |
Section 5709.22 | Tax commissioner - powers and duties.
...division (B) of that section. (E) Upon service of notice to the holder of an exempt facility certificate, in the manner provided in section 5703.37 of the Revised Code, of the tax commissioner's revocation or modification of the certificate under division (C) of this section, the certificate shall cease to be in force or shall remain in force only as modified, as the case may require. The notice is subject to appeal... |
Section 5709.77 | County public infrastructure improvement definitions.
... to provide for the payment of the debt service on and the expenses relating to an outstanding obligation of the county. (C) "Housing renovation" means a project carried out for residential purposes. (D) "Improvement" means the increase in the assessed value of real property that would first appear on the tax list and duplicate of real and public utility property after the effective date of a resolution adopted und... |
Section 5709.81 | County bonds or notes to finance public infrastructure improvement.
...5709.78 of the Revised Code, pledge the service payments collected under section 5709.79 of the Revised Code to secure payment of any obligation of the county issued to finance any public infrastructure improvements designated in the resolution. |