reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5709.634 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.634 | Waiver of Retail Facilities Exclusion.

Effective: March 23, 2018|Latest Legislation:  House Bill 69 - 132nd General Assembly|A municipal corporation or county, or a township to which authority has been delegated under division (G) of section 5709.63 of the Revised Code, may enter an agreement under section 5709.62, 5709.63, or 5709.632 of the Revised Code with an enterprise respecting a place of business used primarily for making retail sales if the board of education of each city, local, or exempted village school district within the territory of which that place of business is located adopts a resolution, approved by the majority of the board members, waiving the retail facilities exclusion under division (C) of section 5709.61 of the Revised Code with respect to that place of business. Unless otherwise provided in its resolution, a board of education does not waive its right to approve or reject agreements or to receive notice under section 5709.62, 5709.63, or 5709.632 of the Revised Code by waiving the retail facilities exclusion under this section.
Ohio Rev Code § 5709.67 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.67 | Duties of Director of Development and Tax Commissioner.

Effective: September 29, 2015|Latest Legislation:  House Bill 64 - 131st General Assembly|(A) Except as otherwise provided in sections 5709.61 to 5709.69 of the Revised Code, the director of development shall administer those sections and shall adopt rules necessary to implement and administer the enterprise zone program. The director shall assign to each zone currently certified a unique designation by which the zone shall be identified for purposes of administering sections 5709.61 to 5709.69 of the Revised Code. The tax commissioner shall administer all other tax incentives provided under sections 5709.61 to 5709.69 of the Revised Code and shall adopt rules necessary to carry out that duty. No tax incentive qualification certificate or employee tax credit certificate shall be issued or remain in effect unless the enterprise applying for or holding the certificate complies with all such rules. The director of job and family services shall administer the incentive provided under division (B)(1) of section 5709.66 of the Revised Code and shall adopt rules necessary to carry out that duty. No extension of benefits certificate shall be issued or remain in effect unless the enterprise applying for or holding the certificate complies with all such rules.(B) Not later than the first day of August each year, the director of development shall report to the general assembly on all of the following for the preceding calendar year:(1) The cost to the state of the tax and other incentives provided under sections 5709.61 to 5709.69 of the Revised Code;(2) The number of tax incentive qualification certificates, employee tax credit certificates, and extension of benefits certificates issued;(3) The names of the municipal corporations and counties that have entered agreements under sections 5709.62, 5709.63, and 5709.632 of the Revised Code;(4) The number of new employees hired as a result of the tax and other incentives provided under sections 5709.61 to 5709.69 of the Revised Code;(5) Information on agreement terms concerning school district revenue that are not provided for in section 5709.631 of the Revised Code and that are forwarded to the director under division (H) of section 5709.62, division (H) of section 5709.63, or division (G) of section 5709.632 of the Revised Code.The report shall include a finding by the director as to whether the incentives provided under sections 5709.61 to 5709.69 of the Revised Code have resulted in the creation of more positions in the state than would have been created without the incentives. The director shall send a copy of the report to each member of the general assembly and to the director of the legislative service commission.
Ohio Rev Code § 5709.671 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.671 | Policy of Retaining Existing or Creating New Employment Opportunities.

Effective: July 22, 1994|Latest Legislation:  Senate Bill 19 - 120th General Assembly|By enactment of this act, the General Assembly expresses its policy of encouraging political subdivisions of this state to exercise the authority granted under Chapters 725. and 1728. and under sections 3735.67 to 3735.70, 5709.40 to 5709.43, 5709.61 to 5709.69, 5709.73 to 5709.75, and 5709.77 to 5709.81 of the Revised Code for the purposes stated therein, and for the purposes of retaining existing or creating new employment opportunities within the political subdivision to the extent the exercise of such authority is necessary to result in a net increase in employment in this state above that which would prevail in the absence of the use of such authority. Such authority is not intended by the General Assembly to be exercised if not necessary to achieve such a result, nor is it intended to be exercised for the purpose of transferring employment from one political subdivision in this state to another if such exercise does not result in a net increase in or retention of employment in this state.The Director of Development may adopt such rules as the Director determines will best effect the policy stated under this section. Such rules shall be adopted in accordance with Chapter 119. of the Revised Code, and shall apply only to agreements or actions executed on or after the effective date of such rules.
Ohio Rev Code § 5709.69 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.69 | Notice of Intent to Relocate.

Effective: July 22, 1994|Latest Legislation:  Senate Bill 19 - 120th General Assembly|If an enterprise operating in a county or municipal corporation in this state intends to relocate or relocates part or all of its operations to another county or municipal corporation in this state and has entered into or intends to enter into an agreement under section 5709.62, 5709.63, or 5709.632 of the Revised Code with that county or municipal corporation, the legislative authority or an officer of the county or municipal corporation to which the enterprise intends to relocate or relocates shall serve the legislative authority of the county or municipal corporation from which the enterprise intends to relocate or relocates with notice of the enterprise's intention to relocate, accompanied by a copy of the agreement to be entered into or entered into pursuant to section 5709.62, 5709.63, or 5709.632 of the Revised Code and a statement of the enterprise's reasons for relocation. The legislative authority or officer also shall serve such notice upon the director of development. In both cases, service shall be by personal service or certified mail, return receipt requested, not later than thirty days prior to the day of the first public meeting at which the agreement is deliberated by the legislative authority of the county or municipal corporation to which the enterprise intends to relocate or relocates. With the approval of the director of development, service shall be not later than fifteen days prior to the day of the first public meeting of the legislative authority at which the agreement is deliberated. The legislative authority or officer required to serve notice shall seek such approval by applying to the director at the earliest possible time prior to that meeting. The director may approve the later service if the director determines that earlier notice is not possible or would be likely to jeopardize realization of the project. If approval for a later notice is applied for, the legislative authority or officer need not serve notice to the director as otherwise required by this section.If the legislative authority or officer required to serve such notices fails to do so as prescribed by this section, the legislative authority shall not enter into an agreement under those sections with that enterprise.This section applies only to relocations of operations that result or would result in the reduction of employment or the cessation of operations at a place of business in this state.
Ohio Rev Code § 5709.71 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.71 | Exemption of Port Authority Property Leased to Railroad - Annual Payments.

Effective: March 15, 1984|Latest Legislation:  House Bill 169 - 115th General Assembly|(A) All real and tangible personal property owned by a port authority created prior to the effective date of this section pursuant to section 4582.22 of the Revised Code and leased or otherwise made available to a railroad company, as defined in section 5727.01 of the Revised Code, for use in its railroad operations shall be exempt from taxation for ten years beginning with the first year in which the property is so leased or otherwise made available.(B) The port authority shall make annual payments in lieu of taxes for all property that is exempt from taxation under division (A) of this section. The payments shall be charged and collected in the same manner as the taxes that would have been charged against the property if it were not exempt from taxation under this section. The sum of the payments for each year shall equal one-tenth of the amount of taxes that would have been charged and payable against the property for the year the payments are due had this section not been in effect multiplied by the number of years for which the property has been exempt from taxation under division (A) of this section. Moneys collected as payments in lieu of taxes shall be distributed at the same time and in the same manner as real and public utility property tax payments in proportion to the taxes levied by the taxing districts within which such payments are made is located.(C) The exemption provided under division (A) of this section and liability for payments under division (B) of this section shall first apply to property owned and leased by a port authority in tax year 1983.
Ohio Rev Code § 5709.72 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.72 | Exemption for Library Technology Development.

Effective: September 11, 1985|Latest Legislation:  House Bill 146 - 116th General Assembly|All tangible and intangible personal property shall be exempt from taxation if the following conditions exist in the year for which exemption is sought:(A) The owner is a nonprofit corporation that is exempt from federal income taxes under the provisions of section 501(c)(3) of the Internal Revenue Code of 1954, as amended, and the owner's primary purposes are conducting research and development in library technology and providing computerized or automated services to public, charitable, or educational libraries;(B) The property is used in any of the following:(1) Furnishing services to libraries and to similar information resource agencies or institutions whose activities directly benefit libraries, provided at least eighty per cent of the owner's revenues from furnishing those services are paid by libraries, agencies, and institutions that are public, charitable, or educational;(2) Conducting research and development in technology specifically for use in libraries, the majority of which are public, charitable, or educational;(3) Providing products, internal support, or auxiliary services related to activities described in divisions (B)(1) and (2) of this section.
Ohio Rev Code § 5709.74 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.74 | Annual Service Payments in Lieu of Taxes.

Effective: March 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|(A) A township that has declared an improvement to be a public purpose under section 5709.73 of the Revised Code may require the owner of the parcel to make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment of real property taxes. Each payment shall be charged and collected in the same manner and in the same amount as the real property taxes that would have been charged and payable against any improvement made on the parcel if it were not exempt from taxation. If any reduction in the levies otherwise applicable to the exempt property is made by the county budget commission under section 5705.31 of the Revised Code, the amount of the service payment in lieu of taxes shall be calculated as if a reduction in levies had not been made. A township shall not require an owner to make annual service payments in lieu of taxes pursuant to this section after the date on which the township has been paid back in full for the public infrastructure improvements made pursuant to sections 5709.73 to 5709.75 of the Revised Code.(B) Moneys collected as service payments in lieu of taxes shall be distributed at the same time and in the same manner as real property tax payments. However, subject to division (C) of this section or section 5709.913 of the Revised Code, the entire amount so collected shall be distributed to the township in which the improvement is located. If a parcel upon which moneys are collected as service payments in lieu of taxes is annexed to a municipal corporation, the service payments shall continue to be collected and distributed to the township in which the parcel was located before its annexation until the township is paid back in full for the cost of any public infrastructure improvements it made on the parcel. The treasurer shall maintain a record of the service payments in lieu of taxes made from property in each township.(C) If annual service payments in lieu of taxes are required under this section, the county treasurer shall distribute to the appropriate taxing authorities the portion of the service payments that represent payments required under division (F) of section 5709.73 of the Revised Code.(D) Nothing in this section or section 5709.73 of the Revised Code affects the taxes levied against that portion of the value of any parcel of property that is not exempt from taxation.
Ohio Rev Code § 5709.77 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|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 the payment of the debt service on and the expenses relating to an outstanding obligation of the county.(C) "Housing renovation" means a project carried out for residential purposes.(D) "Improvement" means the increase in the assessed value of real property that would first appear on the tax list and duplicate of real and public utility property after the effective date of a resolution adopted under section 5709.78 of the Revised Code were it not for the exemption granted by that resolution. For purposes of division (A) of section 5709.78 of the Revised Code, "improvement" does not include any property used or to be used for residential purposes. For this purpose, "property that is used or to be used for residential purposes" means property that, as improved, is used or to be used for purposes that would cause the tax commissioner to classify the property as residential property in accordance with rules adopted by the commissioner under section 5713.041 of the Revised Code.(E) "Incentive district" has the same meaning as in section 5709.40 of the Revised Code, except that a blighted area is in the unincorporated territory of a county.(F) "Refund" means to fund and retire an outstanding obligation of the county.(G) "Overlay" has the same meaning as in section 5709.40 of the Revised Code, except that the overlay is delineated by the board of county commissioners. (H) "Project" and "public infrastructure improvement" have the same meanings as in section 5709.40 of the Revised Code.
Ohio Rev Code § 5709.81 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.81 | County Bonds or Notes to Finance Public Infrastructure Improvement.

Effective: December 13, 2001|Latest Legislation:  House Bill 405 - 124th General Assembly|(A) Upon determination by the board of county commissioners that such an issuance will be in the county's best interest, the board may, in the resolution adopted under section 5709.78 of the Revised Code, authorize the issuance of revenue bonds or notes to refund any general obligation bonds or notes, any mortgage revenue bonds or notes, or any revenue bonds issued prior to the effective date of the resolution to finance any public infrastructure improvement designated in, or the housing renovations authorized by, the resolution.The resolution shall pledge only the funds of the account of the county redevelopment tax equivalent fund established for such public infrastructure improvements and housing renovations, to pay the interest on and principal of the bonds or notes issued pursuant to the resolution. The resolution shall specify the maturity date or dates, the interest payable in accordance with section 9.95 of the Revised Code, and such other terms to be included in the bonds or notes as are necessary for their issuance. The bonds and notes are not subject to Chapter 133. of the Revised Code.Any bond or note issued under this division shall be deemed to be issued for the same purpose as the bond or note that it is being issued to refund. The proceeds of any bond or note issued under this division shall be used as determined by the board of county commissioners to pay the principal amount of the bond or note being refunded, any redemption premium, and any interest to redemption or maturity, and any expenses related to the outstanding obligations considered necessary by the board of county commissioners for the issuance of the bond or note.Any bond or note issued to refund any other bond or note under this division may be issued whether or not such refunded bond or note was issued subject to call or redemption prior to maturity.The authority granted by this division is in addition to and an alternative for, but not a limitation upon, other authorizations granted by or pursuant to law or the constitution for the same or similar purposes.(B) In lieu of issuing bonds or notes under division (A) of this section, the board of county commissioners may, in a resolution adopted under section 5709.78 of the Revised Code, pledge the service payments collected under section 5709.79 of the Revised Code to secure payment of any obligation of the county issued to finance any public infrastructure improvements designated in the resolution.
Ohio Rev Code § 5709.831 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.831 | Reimbursing Local Taxing Authorities.

Effective: August 5, 2016|Latest Legislation:  House Bill 233 - 131st General Assembly|(A) As used in this section:(1) "Exempted improvements" means improvements exempted from taxation under section 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code.(2) "Political subdivision" means the county, township, or municipal corporation granting an exemption from taxation under section 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code.(B) The legislative authority of a political subdivision that grants an exemption from taxation for an improvement under section 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code may require the owner of the improvement to reimburse the local taxing authorities within whose taxing jurisdiction the exempted improvement is located for the amount of real property taxes that would have been payable to the taxing authorities had the improvement not been exempted from taxation. If the legislative authority requires the owner of the exempted improvements to make payments in lieu of taxes, the legislative authority may require such reimbursement only to the extent that the owner failed to make those payments as required. The legislative authority may secure any reimbursement authorized by this section by a lien on the exempted property, which shall attach, and may be perfected, collected, and enforced, in the same manner as a mortgage lien on real property, and which shall otherwise have the same force and effect as a mortgage lien on real property.
Ohio Rev Code § 5709.832 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|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 that the recipient of the exemption practices nondiscriminatory hiring in its operations. As used in this section, "nondiscriminatory hiring" means that no individual may be denied employment solely on the basis of race, religion, sex, disability, color, national origin, or ancestry.