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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5707.01 Annual tax levy
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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 therefor, and the p…
Ohio Rev. Code Ann. § 5707.02 Tax levy for judicial and court fund
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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 the amount of such taxable property does …
Ohio Rev. Code Ann. § 5707.03 Tax levy on property on intangible property tax list - rates
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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 or of income as provided by sectio…
Ohio Rev. Code Ann. § 5707.031 Tax credit certificate against tax on intangibles dealer
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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 5733.04 of the Revised Code, …