Section 5709.911 | Exemptions.
Effective: July 18, 2022 Latest Legislation: House Bill 95 – 134th General Assembly (A)(1) A municipal corporation, township, or county that has enacted an ordinance or resolution under section 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code or that has entered into an agreement referred to in section 725.02 or 1728.07 of the […]
Section 5709.912 | Administrative Rules.
Effective: June 9, 2004 Latest Legislation: House Bill 427 – 125th General Assembly The tax commissioner may, in accordance with section 5703.14 of the Revised Code, adopt rules to implement sections 5709.91 and 5709.911 of the Revised Code.
Section 5709.913 | Increases in Assessed Value of Real Property Located Within a Municipal Incentive District.
Effective: August 5, 2016 Latest Legislation: House Bill 233 – 131st General Assembly (A) As used in this section: (1) “Base real property” means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the ordinance or resolution […]
Section 5709.914 | Increases in Assessed Value of Real Property Located Within a County Incentive District.
Effective: March 24, 2021 Latest Legislation: House Bill 427 – 125th General Assembly (A) As used in this section: (1) “Base real property” means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the resolution creating the […]
Section 5709.915 | Application of Amendments to r.c. 5709.91 by s.b. 57 of the 134th General Assembly [Codified From Section 6 of s.b. 57, 134th General Assembly].
Effective: August 3, 2021 Latest Legislation: Senate Bill 57 – 134th General Assembly The amendment by this act of section 5709.91 of the Revised Code applies to any proceedings commenced or instruments recorded after the amendment’s effective date, and, so far as the amendment supports the actions taken, also applies to proceedings that on its […]
Section 5709.916 | Concurrent Municipal Tax Increment Financing Exemptions.
Effective: July 18, 2022 Latest Legislation: House Bill 95 – 134th General Assembly (A) As used in this section, “incentive district ordinance” means an ordinance adopted under division (C) of section 5709.40 of the Revised Code. (B) Notwithstanding any contrary provision of section 5709.40, 5709.41, 5709.42, 5709.43, or 5709.911 of the Revised Code, divisions (C) […]
Section 5709.832 | Nondiscriminatory Hiring Practices in Operations of Business Granted Tax Exemption.
Effective: August 5, 2016 Latest Legislation: House Bill 233 – 131st General Assembly The legislative authority of a county, township, or municipal corporation that grants an exemption from taxation under Chapter 725. or 1728. or section 3735.67, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code shall develop policies to ensure […]
Section 5709.92 | Ranking of School Districts by Capacity.
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) As used in this section: (1) “School district” means a city, local, or exempted village school district. (2) “Joint vocational school district” means a joint vocational school district created under section 3311.16 of the Revised Code, and includes a cooperative education […]
Section 5709.84 | Exemption for Local Railroad Operation.
Effective: December 22, 1992 Latest Legislation: House Bill 904 – 119th General Assembly (A) As used in this section: (1) “Local railroad operations” means the provision of railroad service by a qualified railroad company within the territorial jurisdiction of a county, township, or municipal corporation, which railroad service replaces railroad service that was discontinued in […]
Section 5709.93 | Computation of Payments for Operating Fixed-Rate Levy Losses of Local Taxing Units and Public Libraries.
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) As used in this section: (1) “Taxes charged and payable” means taxes charged and payable after the reduction required by section 319.301 of the Revised Code but before the reductions required by sections 319.302 and 323.152 of the Revised Code. (2) […]