reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5703.85 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.85 | Quarterly Report by Tax Commissioner.

Effective: September 29, 2015|Latest Legislation:  House Bill 64 - 131st General Assembly|On or before September 1, 2015, and on or before the first day of every third month thereafter, the tax commissioner shall prepare a report that includes all of the following information:(A) The number of inspections and investigations conducted during the preceding four months in relation to the enforcement of sections 1333.11 to 1333.21 and Chapter 5743. of the Revised Code;(B) The number of violations of sections 1333.11 to 1333.21 and Chapter 5743. of the Revised Code found during the preceding four months, organized by the type of violation;(C) The number of prosecutions brought during the preceding four months in relation to violations of sections 1333.11 to 1333.21 and Chapter 5743. of the Revised Code;(D) The number of agents designated for enforcement of sections 1333.11 to 1333.21 and Chapter 5743. of the Revised Code during the preceding four months.The commissioner shall submit the report to the chairperson of the standing committee of each house of the general assembly which normally considers tax legislation.
Ohio Rev Code § 5703.90 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.90 | Assessments for the Unpaid Taxes.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|If any tax administered by the tax commissioner remains unpaid after the date the tax is due, the commissioner may issue an assessment for the unpaid tax, and for any related penalties and interest, against any person liable for the amount due, including, but not limited to, a person that is jointly and severally liable for the amount under Chapter 5726. or 5751. of the Revised Code, a partner liable for the tax liability of a partnership, a director liable for the tax liability of a dissolved corporation, or any other person liable for the tax liability of another person under the Revised Code. The commissioner shall issue the assessment in accordance with any other provision of the Revised Code applicable to assessments for the tax for which the person to be assessed is liable.
Ohio Rev Code § 5703.91 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.91 | Failure of Corporation to Report or Pay Taxes or Fees.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|(A) If any corporation, wherever organized, that is required by law to file any report or return or to pay any tax or fee as a corporation organized under the laws of the state for profit, or as a foreign corporation for profit doing business in this state or owning or issuing a part or all of its capital or property in this state, fails to file the required report or return or to pay the required tax or fee for ninety days after the time prescribed by law for filing or payment, the tax commissioner shall certify the failure with the secretary of state. (B) The secretary of state, after receiving certification of a corporation's failure to file a report or return or to pay a tax or fee as described in division (A) of this section, shall do one of the following:(1) Cancel, by appropriate entry, the articles of incorporation of the corporation upon the margin of the relevant record;(2) If the corporation is a foreign corporation, cancel, by proper entry, the certificate of authority to do business in this state of the foreign corporation.Subject to section 1701.88 of the Revised Code, upon cancellation, all the powers, privileges, and franchises conferred on the corporation by articles of incorporation or a certificate of authority shall cease.(C) The secretary of state, upon canceling articles of incorporation or a certificate of authority pursuant to division (B) of this section, shall immediately notify the affected corporation of the cancellation action and shall forward for filing a certificate of the action to the county recorder of the county in which the corporation's principal place of business in this state is located. No filing fee shall be charged for the filing.
Ohio Rev Code § 5703.92 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.92 | Exercising Powers After Articles of Incorporation or Certificate of Authority Canceled; Penalty.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|No person shall exercise or attempt to exercise any powers, privileges, or franchises under the articles of incorporation or certificate of authority of a corporation after the articles or certificate has been canceled as provided in section 5703.91 of the Revised Code. A penalty of one hundred dollars shall be imposed for each day a violation of this section occurs, up to a maximum of five thousand dollars.
Ohio Rev Code § 5703.93 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.93 | Reinstatement After Cancellation.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|(A)(1) Any corporation whose articles of incorporation or license certificate to do or transact business in this state has been canceled by the secretary of state pursuant to section 5703.91 of the Revised Code shall be reinstated and entitled to exercise its rights, privileges, and franchises in this state, and the secretary of state shall cancel the entry of cancellation to exercise its rights, privileges, and franchises, upon compliance with all of the following: (a) Payment to the secretary of state of any additional required fees and penalties;(b) Filing with the secretary of state a certificate from the tax commissioner affirming that the corporation has complied with all the requirements of the tax law as to all the taxes administered by the commissioner and has paid all taxes, fees, or penalties due for every year of delinquency;(c) Payment to the secretary of state of an additional fee of twenty-five dollars.(2) The secretary of state shall require, as a condition prerequisite to reinstatement, an applicant to amend its articles by changing its name if both of the following apply:(a) The reinstatement is not made within one year from the date of the cancellation of its articles of incorporation or date of cancellation of its license to do business.(b) It appears that the applicant's name is not distinguishable upon the record as required by section 1701.05 of the Revised Code.(3) A certificate of reinstatement may be filed in the recorder's office of any county in the state. The recorder shall charge and collect a base fee of three dollars for services and a low- and moderate-income housing trust fund fee of three dollars in accordance with section 317.36 of the Revised Code.(4) Any officer, shareholder, creditor, or receiver of any corporation described in divisions (A)(1) and (2) of this section may at any time take all steps required by this section to effect such reinstatement.(B) Except as otherwise provided in this section, the rights, privileges, and franchises of a corporation whose articles of incorporation have been reinstated in accordance with this section are subject to section 1701.922 of the Revised Code.(C) Notwithstanding a violation of section 5703.92 of the Revised Code, upon reinstatement of a corporation's articles of incorporation in accordance with this section, neither section 5703.91 nor section 5703.92 of the Revised Code shall be applied to invalidate the exercise or attempt to exercise any right, privilege, or franchise on behalf of the corporation by an officer, agent, or employee of the corporation after cancellation and prior to the reinstatement of the articles, if the conditions set forth in divisions (B)(1)(a) and (b) of section 1701.922 of the Revised Code are met.
Ohio Rev Code § 5703.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.99 | Penalty.

Effective: July 1, 1996|Latest Legislation:  Senate Bill 2 - 121st General Assembly|(A) Whoever violates section 5703.21 of the Revised Code shall be fined not less than fifty nor more than one hundred dollars.(B) Whoever violates section 5703.26 of the Revised Code is guilty of a felony of the fifth degree, and the court may impose upon the offender an additional fine of not more than seven thousand five hundred dollars.(C) Whoever violates section 5703.43 of the Revised Code shall be fined not more than one thousand dollars.(D) Whoever violates any law that the department of taxation is required to administer, or fails to perform any duty required by such law, for which a penalty has not otherwise been provided, or fails to obey any lawful requirement or order made by the department of taxation, shall be fined not less than twenty-five nor more than one thousand dollars.
Ohio Rev Code § 5705.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.02 | Ten-Mill Limitation.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The aggregate amount of taxes that may be levied on any taxable property in any subdivision or other taxing unit shall not in any one year exceed ten mills on each dollar of tax valuation of such subdivision or other taxing unit, except for taxes specifically authorized to be levied in excess thereof. The limitation provided by this section shall be known as the "ten-mill limitation," and wherever said term is used in the Revised Code, it refers to and includes both the limitation imposed by this section and the limitation imposed by Section 2 of Article XII, Ohio Constitution.
Ohio Rev Code § 5705.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.04 | Division of Taxes Levied.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The taxing authority of each subdivision shall divide the taxes levied into the following separate levies:(A) The general levy for debt charges within the ten-mill limitation;(B) The general levy for current expense within the ten-mill limitation;(C) Special levies authorized by sections 5705.01 to 5705.47, inclusive, of the Revised Code, within the ten-mill limitation;(D) The general levy for debt charges authorized by law or by vote of the people in excess of the ten-mill limitation;(E) Other special or general levies authorized by law or by vote of the people in excess of the ten-mill limitation.
Ohio Rev Code § 5705.06 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.06 | Special Levies Without Vote of the People Within Ten-Mill Limitation.

Effective: December 30, 2008|Latest Legislation:  House Bill 458 - 127th General Assembly|The following special levies are hereby authorized without vote of the people: (A) A levy for any specific permanent improvement which the subdivision is authorized by law to acquire, construct, or improve, or any class of such improvements which could be included in a single bond issue;(B) A levy for the library purposes of the subdivision, in accordance with the provisions of the Revised Code authorizing levies for such purposes, but only to the extent so authorized;(C) In the case of a municipal corporation, a levy for a municipal university under section 3349.13 of the Revised Code, but only to the extent authorized;(D) In the case of a county, a levy for the construction, reconstruction, resurfacing, and repair of roads and bridges, other than state roads and bridges;(E) In the case of a county, a levy for paying the county's proportion of the cost of the construction, improvement, and maintenance of state highways;(F) In the case of a township, a levy for the construction, reconstruction, resurfacing, and repair of roads and bridges, excluding state roads and bridges, including the township's portion of the cost of the construction, improvement, maintenance, and repair of county roads and bridges;(G) The levies prescribed by division (B) of sections 742.33 and 742.34 of the Revised Code.Each such special levy shall be within the ten-mill limitation and shall be subject to the control of the county budget commission, as provided by sections 5705.01 to 5705.47 of the Revised Code.Except for the special levies authorized in divisions (A), (B), (C), (D), (E), and (G) of this section, any authority granted by the Revised Code to levy a special tax within the ten-mill limitation for a current expense shall be construed as authority to provide for such expense by the general levy for current expenses.
Ohio Rev Code § 5705.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.07 | Levies in Excess of Ten-Mill Limitation.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The taxing authority of any subdivision may make tax levies authorized in excess of the ten-mill limitation by a vote of the people under the law applicable thereto, irrespective of all limitations on the tax rate.
Ohio Rev Code § 5705.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.08 | Certification by Fiscal Officer.

Effective: September 10, 2012|Latest Legislation:  House Bill 487 - 129th General Assembly|On or before the first Monday in May of each year, the fiscal officer of each subdivision, except school districts and the city of Cincinnati, shall certify to its taxing authority the amount necessary to provide for the payment of final judgments against the subdivision, except in condemnation of property cases. The taxing authority shall place such certified amount in each budget and in the annual appropriation measure for the full amount certified. On or before the first Monday in November of each year, the fiscal officer of the city of Cincinnati and of each school district shall certify to its taxing authority the amount necessary to provide for the payment of final judgments against the subdivision, except in condemnation of property cases. The taxing authority shall place such certified amount in each budget and in the annual appropriation measure for the full amount certified.
Ohio Rev Code § 5705.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.09 | Establishment of Funds.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Each subdivision shall establish the following funds:(A) General fund;(B) Sinking fund whenever the subdivision has outstanding bonds other than serial bonds;(C) Bond retirement fund, for the retirement of serial bonds, notes, or certificates of indebtedness;(D) A special fund for each special levy;(E) A special bond fund for each bond issue;(F) A special fund for each class of revenues derived from a source other than the general property tax, which the law requires to be used for a particular purpose;(G) A special fund for each public utility operated by a subdivision;(H) A trust fund for any amount received by a subdivision in trust.
Ohio Rev Code § 5705.091 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.091 | County Developmental Disabilities General Fund - Capital Fund - Medicaid Reserve Fund.

Effective: October 12, 2016|Latest Legislation:  House Bill 158 - 131st General Assembly|The board of county commissioners of each county shall establish a county developmental disabilities general fund. Notwithstanding section 5705.10 of the Revised Code, proceeds from levies under section 5705.222 and division (L) of section 5705.19 of the Revised Code shall be deposited to the credit of the county developmental disabilities general fund. Accounts shall be established within the county developmental disabilities general fund for each of the several particular purposes of the levies as specified in the resolutions under which the levies were approved, and proceeds from different levies that were approved for the same particular purpose shall be credited to accounts for that purpose. Other money received by the county for the purposes of Chapters 3323. and 5126. of the Revised Code and not required by state or federal law to be deposited to the credit of a different fund shall also be deposited to the credit of the county developmental disabilities general fund, in an account appropriate to the particular purpose for which the money was received. Unless otherwise provided by law, an unexpended balance at the end of a fiscal year in any account in the county developmental disabilities general fund shall be appropriated the next fiscal year to the same fund.A county board of developmental disabilities may request, by resolution, that the board of county commissioners establish a county developmental disabilities capital fund for money to be used for acquisition, construction, or improvement of capital facilities or acquisition of capital equipment used in providing services to persons with developmental disabilities. The county board of developmental disabilities shall transmit a certified copy of the resolution to the board of county commissioners. Upon receiving the resolution, the board of county commissioners shall establish a county developmental disabilities capital fund.
Ohio Rev Code § 5705.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.11 | Distribution of Revenue Derived From Federal Government.

Effective: March 19, 1972|Latest Legislation:  House Bill 475 - 109th General Assembly|Whenever lands are removed from the tax duplicate of a county under the act of June 28, 1938, 45 Stat. 535, 33 U.S.C.A. 701b, or the "Flood Control Act of 1954," 68 Stat. 1266, U.S.C.A. 701c-3, and the federal government makes payments to the county in lieu of the general real property taxes, in the form of rents or otherwise, such revenues shall be distributed by the board of county commissioners to the taxing districts for the purposes provided under such acts to the taxing districts adversely affected by the removal of said lands from the tax duplicate, in proportion to the amount of loss suffered by each taxing unit.Loss shall be determined by multiplying the total value of the lands removed from the tax duplicate within the given taxing unit by the tax levy for that taxing unit."Total value of the lands removed from the tax duplicate" means the value on the tax duplicate at the time the lands were so removed.
Ohio Rev Code § 5705.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.12 | Approval to Establish Special Funds.

Effective: July 22, 1998|Latest Legislation:  House Bill 426 - 122nd General Assembly|In addition to the funds provided for by sections 5705.09, 5705.121, 5705.13, and 5705.131 of the Revised Code, the taxing authority of a subdivision may establish, with the approval of and in the manner prescribed by the auditor of state, such other funds as are desirable, and may provide by ordinance or resolution that money derived from specified sources other than the general property tax shall be paid directly into such funds. The auditor of state shall consult with the tax commissioner before approving such funds.
Ohio Rev Code § 5705.121 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.121 | Other Special Funds.

Effective: March 22, 2019|Latest Legislation:  House Bill 500 - 132nd General Assembly|A municipal corporation may establish in the manner provided by law a sanitary police pension fund, an urban redevelopment tax increment equivalent fund, or a cemetery fund. A township may establish by law a cemetery fund. A subdivision that levies a tax for the purpose described in division (ZZ) or (AAA) of section 5705.19 of the Revised Code shall establish a general capital and infrastructure fund to which the proceeds from that levy shall be credited. By resolution or ordinance, the taxing authority may establish accounts within that fund for any of the several particular purposes for which such money may lawfully be spent, may eliminate such accounts when no longer necessary or desirable, and may transfer money between such accounts. Money in the fund may not be used to pay the compensation of officers or employees of the subdivision.
Ohio Rev Code § 5705.131 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.131 | Nonexpendable Trust Fund.

Effective: July 22, 1998|Latest Legislation:  House Bill 426 - 122nd General Assembly|A taxing authority of a subdivision may establish a nonexpendable trust fund for the purpose of receiving donations or contributions that the donor or contributor requires to be maintained intact. The principal of such fund may be invested, and the investment earnings on the principal shall be credited to the fund. The principal of the fund, and any additions to principal arising from sources other than the reinvestment of investment earnings arising from the fund, shall not be considered part of the unencumbered balance or revenue of the subdivision under division (A) of section 5705.35 or division (A)(1) of section 5705.36 of the Revised Code. Only investment earnings arising from investment of the principal or investment of such additions to principal may be considered an unencumbered balance or revenue of the subdivision under that division.
Ohio Rev Code § 5705.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.15 | Transfer of Public Funds - Exceptions.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|In addition to the transfers authorized in section 5705.14 of the Revised Code, the taxing authority of any political subdivision may, in the manner provided in this section and section 5705.16 of the Revised Code, transfer from one fund to another any public funds under its supervision, except the proceeds or balances of loans, bond issues, special levies for the payment of loans or bond issues, the proceeds or balances of funds derived from any excise tax levied by law for a specified purpose, and the proceeds or balances of any license fees imposed by law for a specified purpose.
Ohio Rev Code § 5705.16 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5705 | Tax Levy Law|Section 5705.16 | Resolution for Transfer of Funds; Petition; Approval or Disapproval by Tax Commissioner.

Effective: September 30, 2021|Latest Legislation:  House Bill 110 - 134th General Assembly|A resolution of the taxing authority of any political subdivision shall be passed by a majority of all the members thereof, declaring the necessity for the transfer of funds authorized by section 5705.15 of the Revised Code, and such taxing authority shall submit to the tax commissioner a petition that includes the name and amount of the fund, the fund to which it is desired to be transferred, a copy of such resolution with a full statement of the proceedings pertaining to its passage, and the reason or necessity for the transfer. The commissioner shall approve the transfer of such funds upon determining each of the following: (A) The petition states sufficient facts; (B) That there are good reasons, or that a necessity exists, for the transfer; (C) No injury will result from the transfer of such funds. If the petition is disapproved by the commissioner, it shall be returned within thirty days of its receipt to the officers who submitted it, with a memorandum of the commissioner's objections, and the taxing authority shall not transfer the funds as requested by the petition. This disapproval shall not prejudice a later application for approval. If the petition is approved by the commissioner, it shall be returned within thirty days of its receipt to the officers who submitted it, and the taxing authority may transfer the funds as requested by the petition. Last updated August 2, 2021 at 11:30 AM