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) […]
Section 5709.85 | Tax Incentive Review Council.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) The legislative authority of a county, township, or municipal corporation that grants an exemption from taxation under Chapter 725. or 1728. or under section 3735.67, 5709.28, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code shall create […]
Section 5709.86 | Exemption for Abandoned School Property.
Effective: July 22, 1994 Latest Legislation: Senate Bill 19 – 120th General Assembly (A) As used in this section: (1) “Abandoned school property” means improvements to a parcel of land, the parcel on which such improvements are situated, and adjacent parcels owned, or owned prior to a declaration under this section, by a school district, […]
Section 5709.87 | Exempting Increase in Assessed Value of Realty Cleaned of Contamination.
Effective: April 6, 2017 Latest Legislation: House Bill 463 – 131st General Assembly (A) As used in this section: (1) “Improvement,” “building,” “fixture,” and “structure” have the same meanings as in section 5701.02 of the Revised Code. (2) “Property,” “remedy,” and “remedial activities” have the same meanings as in section 3746.01 of the Revised Code. […]
Section 5709.88 | Tax Incentives to Promote Employment and Improve Economic Climate.
Effective: September 28, 1994 Latest Legislation: Senate Bill 221 – 120th General Assembly (A) As used in sections 5709.88 through 5709.883 of the Revised Code: (1) “Enterprise,” “expand,” “renovate,” “project,” “project site,” “position,” “full-time employee,” “first used in business,” and “making retail sales” have the same meanings as in section 5709.61 of the Revised Code. […]
Section 5709.75 | Township Public Improvement Tax Increment Equivalent Fund.
Effective: March 22, 2019 Latest Legislation: House Bill 500 – 132nd General Assembly (A) Any township that receives service payments in lieu of taxes under section 5709.74 of the Revised Code shall establish a township public improvement tax increment equivalent fund into which those payments shall be deposited. If the board of township trustees has […]
Section 5709.76 | Exempting Public Obligations and Purchase Obligations.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly (A) All of the following are exempt from taxes levied by the state and its subdivisions: (1) Public obligations; (2) Interest or interest equivalent on public obligations and on purchase obligations; (3) The transfer, and any profit made on the sale, exchange, […]