US Lawyer Database

For Lawyer-Seekers

YOU DESERVE THE BEST LAWYER

Home » US Law » 2022 Ohio Revised Code » Title 57 | Taxation » Chapter 5707 | County Taxes

Section 5707.01 | Annual Tax Levy.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The board of county commissioners of any county at their June session, annually, may levy a tax not exceeding three mills on each dollar valuation of taxable property within the county, for county purposes other than for roads, bridges, county buildings, sites […]

Section 5707.02 | Tax Levy for Judicial and Court Fund.

Effective: July 26, 1979 Latest Legislation: Senate Bill 63 – 113th General Assembly The board of county commissioners at their June session, annually, may levy a tax on each dollar of valuation of taxable property within their county, for the purpose of creating a judicial and court fund, as follows: (A) In a county where […]

Section 5707.03 | Tax Levy on Property on Intangible Property Tax List – Rates.

Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly Annual taxes are hereby levied on the kinds of intangible property, enumerated in this section, on the intangible property tax list in the office of the treasurer of state at the following rates: (A) On investments, five per cent of income yield […]

Section 5707.031 | Tax Credit Certificate Against Tax on Intangibles Dealer.

Effective: January 1, 2012 Latest Legislation: House Bill 153 – 129th General Assembly As used in this section, “qualifying dealer in intangibles” means a dealer in intangibles that is a qualifying dealer in intangibles as defined in section 5733.45 of the Revised Code or a member of a qualifying controlled group, as defined in section […]

Section 5707.04 | Tax Levy on Intangible Property on Classified Tax List – Rates.

Effective: January 1, 1986 Latest Legislation: House Bill 146 – 116th General Assembly Annual taxes are hereby levied on the kinds of intangible property, enumerated in this section, on the classified tax list in the office of the county auditor and the duplicate thereof in the office of the county treasurer at the following rates: […]

Section 5707.07 | Levy to Pay Bonds Given for Railroad Subscription.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The authorities of a county, city, or township which have subscribed to the capital stock of a railroad company and have issued its bonds or other securities for the payment of such subscription, may levy annually on the taxable property thereof, within […]

Section 5707.08 | Authority to Create County, Township, or Municipal Forests – Tax Levy.

Effective: September 1, 1976 Latest Legislation: House Bill 972 – 111th General Assembly The governing body of any municipal corporation, township, or county may accept donations of land suitable for the growth of timber, which lands shall be known as municipal, township, or county forests, and may manage the same on forestry principles. The governing […]