33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5709.912 Administrative rules
0.2K chars
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.
Ohio Rev. Code Ann. § 5709.913 Increases in assessed value of real property located within a municipal incentive district
3.7K chars
(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 creating the incentive district …
Ohio Rev. Code Ann. § 5709.914 Increases in assessed value of real property located within a county incentive district
3.3K chars
(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 incentive district referred to i…
Ohio Rev. Code Ann. § 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, pursuant to R.C. 103.131]
1.4K chars
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 effective date are …