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 5709.881 | Local Agreements.
Effective: September 28, 1994 Latest Legislation: Senate Bill 221 – 120th General Assembly Each agreement entered into under section 5709.88 of the Revised Code shall be in writing and shall include all of the information and statements prescribed by this section. Agreements may include terms not prescribed by this section, but such terms shall in […]
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, […]
Section 5709.77 | County Public Infrastructure Improvement Definitions.
Effective: April 6, 2017 Latest Legislation: Senate Bill 257 – 131st General Assembly As used in sections 5709.77 to 5709.81 of the Revised Code: (A) “Business day” means a day of the week excluding Saturday, Sunday, and a legal holiday as defined in section 1.14 of the Revised Code. (B) “Fund” means to provide for […]