Sec. 709.023. (A) A petition filed under section 709.021 of | 9 |
the Revised Code that requests to follow this section is for the | 10 |
special procedure of annexing land into a municipal corporation | 11 |
when, subject to division (H) of this section, the land also is | 12 |
not to be excluded from the township under section 503.07 of the | 13 |
Revised Code. The owners who sign this petition by their signature | 14 |
expressly waive their right to appeal in law or equity from the | 15 |
board of county commissioners' entry of any resolution under this | 16 |
section, waive any rights they may have to sue on any issue | 17 |
relating to a municipal corporation requiring a buffer as provided | 18 |
in this section, and waive any rights to seek a variance that | 19 |
would relieve or exempt them from that buffer requirement. | 20 |
The petition circulated to collect signatures for the special | 21 |
procedure in this section shall contain in boldface capital | 22 |
letters immediately above the heading of the place for signatures | 23 |
on each part of the petition the following: "WHOEVER SIGNS THIS | 24 |
PETITION EXPRESSLY WAIVES THEIR RIGHT TO APPEAL IN LAW OR EQUITY | 25 |
FROM THE BOARD OF COUNTY COMMISSIONERS' ENTRY OF ANY RESOLUTION | 26 |
PERTAINING TO THIS SPECIAL ANNEXATION PROCEDURE, ALTHOUGH A WRIT | 27 |
OF MANDAMUS MAY BE SOUGHT TO COMPEL THE BOARD TO PERFORM ITS | 28 |
DUTIES REQUIRED BY LAW FOR THIS SPECIAL ANNEXATION PROCEDURE." | 29 |
(B) Upon the filing of the petition in the office of the | 30 |
clerk of the board of county commissioners, the clerk shall cause | 31 |
the petition to be entered upon the board's journal at its next | 32 |
regular session. This entry shall be the first official act of the | 33 |
board on the petition. Within five days after the filing of the | 34 |
petition, the agent for the petitioners shall notify in the manner | 35 |
and form specified in this division the clerk of the legislative | 36 |
authority of the municipal corporation to which annexation is | 37 |
proposed, the fiscal officer of each township any portion of which | 38 |
is included within the territory proposed for annexation, the | 39 |
clerk of the board of county commissioners of each county in which | 40 |
the territory proposed for annexation is located other than the | 41 |
county in which the petition is filed, and the owners of property | 42 |
adjacent to the territory proposed for annexation or adjacent to a | 43 |
road that is adjacent to that territory and located directly | 44 |
across that road from that territory. The notice shall refer to | 45 |
the time and date when the petition was filed and the county in | 46 |
which it was filed and shall have attached or shall be accompanied | 47 |
by a copy of the petition and any attachments or documents | 48 |
accompanying the petition as filed. | 49 |
Notice to a property owner is sufficient if sent by regular | 50 |
United States mail to the tax mailing address listed on the county | 51 |
auditor's records. Notice to the appropriate government officer | 52 |
shall be given by certified mail, return receipt requested, or by | 53 |
causing the notice to be personally served on the officer, with | 54 |
proof of service by affidavit of the person who delivered the | 55 |
notice. Proof of service of the notice on each appropriate | 56 |
government officer shall be filed with the board of county | 57 |
commissioners with which the petition was filed. | 58 |
(C) Within twenty days after the date that the petition is | 59 |
filed, the legislative authority of the municipal corporation to | 60 |
which annexation is proposed shall adopt an ordinance or | 61 |
resolution stating what services the municipal corporation will | 62 |
provide, and an approximate date by which it will provide them, to | 63 |
the territory proposed for annexation, upon annexation. The | 64 |
municipal corporation is entitled in its sole discretion to | 65 |
provide to the territory proposed for annexation, upon annexation, | 66 |
services in addition to the services described in that ordinance | 67 |
or resolution. | 68 |
If the territory proposed for annexation is subject to zoning | 69 |
regulations adopted under either Chapter 303. or 519. of the | 70 |
Revised Code at the time the petition is filed, the legislative | 71 |
authority of the municipal corporation also shall adopt an | 72 |
ordinance or resolution stating that, if the territory is annexed | 73 |
and becomes subject to zoning by the municipal corporation and | 74 |
that municipal zoning permits uses in the annexed territory that | 75 |
the municipal corporation determines are clearly incompatible with | 76 |
the uses permitted under current county or township zoning | 77 |
regulations in the adjacent land remaining within the township | 78 |
from which the territory was annexed, the legislative authority of | 79 |
the municipal corporation will require, in the zoning ordinance | 80 |
permitting the incompatible uses, the owner of the annexed | 81 |
territory to provide a buffer separating the use of the annexed | 82 |
territory and the adjacent land remaining within the township. For | 83 |
the purposes of this section, "buffer" includes open space, | 84 |
landscaping, fences, walls, and other structured elements; streets | 85 |
and street rights-of-way; and bicycle and pedestrian paths and | 86 |
sidewalks. | 87 |
(D) Within twenty-five days after the date that the petition | 94 |
is filed, the legislative authority of the municipal corporation | 95 |
to which annexation is proposed and each township any portion of | 96 |
which is included within the territory proposed for annexation may | 97 |
adopt and file with the board of county commissioners an ordinance | 98 |
or resolution consenting or objecting to the proposed annexation. | 99 |
An objection to the proposed annexation shall be based solely upon | 100 |
the petition's failure to meet the conditions specified in | 101 |
division (E) of this section. | 102 |
If the municipal corporation and each of those townships | 103 |
timely files an ordinance or resolution consenting to the proposed | 104 |
annexation, the board at its next regular session shall enter upon | 105 |
its journal a resolution granting the proposed annexation. If, | 106 |
instead, the municipal corporation or any of those townships files | 107 |
an ordinance or resolution that objects to the proposed | 108 |
annexation, the board of county commissioners shall proceed as | 109 |
provided in division (E) of this section. Failure of the municipal | 110 |
corporation or any of those townships to timely file an ordinance | 111 |
or resolution consenting or objecting to the proposed annexation | 112 |
shall be deemed to constitute consent by that municipal | 113 |
corporation or township to the proposed annexation. | 114 |
(7) If a street or highway will be divided or segmented by | 139 |
the boundary line between the township and the municipal | 140 |
corporation as to create a road maintenance problem, the municipal | 141 |
corporation to which annexation is proposed has agreed as a | 142 |
condition of the annexation to assume the maintenance of that | 143 |
street or highway or to otherwise correct the problem. As used in | 144 |
this section, "street" or "highway" has the same meaning as in | 145 |
section 4511.01 of the Revised Code. | 146 |
(F) Not less than thirty or more than forty-five days after | 147 |
the date that the petition is filed, if the petition is not | 148 |
granted under division (D) of this section, the board of county | 149 |
commissioners, if it finds that each of the conditions specified | 150 |
in division (E) of this section has been met, shall enter upon its | 151 |
journal a resolution granting the annexation. If the board of | 152 |
county commissioners finds that one or more of the conditions | 153 |
specified in division (E) of this section have not been met, it | 154 |
shall enter upon its journal a resolution that states which of | 155 |
those conditions the board finds have not been met and that denies | 156 |
the petition. | 157 |
(G) If a petition is granted under division (D) or (F) of | 158 |
this section, the clerk of the board of county commissioners shall | 159 |
proceed as provided in division (C)(1) of section 709.033 of the | 160 |
Revised Code, except that no recording or hearing exhibits would | 161 |
be involved. There is no appeal in law or equity from the board's | 162 |
entry of any resolution under this section, but any party may seek | 163 |
a writ of mandamus to compel the board of county commissioners to | 164 |
perform its duties under this section. | 165 |
(H) Notwithstanding anything to the contrary in section | 166 |
503.07 of the Revised Code, unless otherwise provided in an | 167 |
annexation agreement entered into pursuant to section 709.192 of | 168 |
the Revised Code or in a cooperative economic development | 169 |
agreement entered into pursuant to section 701.07 of the Revised | 170 |
Code, territory annexed into a municipal corporation pursuant to | 171 |
this section shall not at any time be excluded from the township | 172 |
under section 503.07 of the Revised Code and, thus, remains | 173 |
subject to the township's real property taxes. | 174 |
(I) Any owner of land that remains within a township and that | 175 |
is adjacent to territory annexed pursuant to this section who is | 176 |
directly affected by the failure of the annexing municipal | 177 |
corporation to enforce compliance with any zoning ordinance it | 178 |
adopts under division (C) of this section requiring the owner of | 179 |
the annexed territory to provide a buffer zone, may commence in | 180 |
the court of common pleas a civil action against that owner to | 181 |
enforce compliance with that buffer requirement whenever the | 182 |
required buffer is not in place before any development of the | 183 |
annexed territory begins. | 184 |
If the taxpayer is not a C corporation and is not an | 227 |
individual, the taxpayer shall compute adjusted federal taxable | 228 |
income as if the taxpayer were a C corporation, except guaranteed | 229 |
payments and other similar amounts paid or accrued to a partner, | 230 |
former partner, member, or former member shall not be allowed as a | 231 |
deductible expense; amounts paid or accrued to a qualified | 232 |
self-employed retirement plan with respect to an owner or | 233 |
owner-employee of the taxpayer, amounts paid or accrued to or for | 234 |
health insurance for an owner or owner-employee, and amounts paid | 235 |
or accrued to or for life insurance for an owner or owner-employee | 236 |
shall not be allowed as a deduction. | 237 |
(5) "Intangible income" means income of any of the following | 252 |
types: income yield, interest, capital gains, dividends, or other | 253 |
income arising from the ownership, sale, exchange, or other | 254 |
disposition of intangible property including, but not limited to, | 255 |
investments, deposits, money, or credits as those terms are | 256 |
defined in Chapter 5701. of the Revised Code, and patents, | 257 |
copyrights, trademarks, tradenames, investments in real estate | 258 |
investment trusts, investments in regulated investment companies, | 259 |
and appreciation on deferred compensation. "Intangible income" | 260 |
does not include prizes, awards, or other income associated with | 261 |
any lottery winnings or other similar games of chance. | 262 |
(7) For taxable years beginning on or after January 1, 2004, | 266 |
"net profit" for a taxpayer other than an individual means | 267 |
adjusted federal taxable income and "net profit" for a taxpayer | 268 |
who is an individual means the individual's profit required to be | 269 |
reported on schedule C, schedule E, or schedule F, other than any | 270 |
amount allowed as a deduction under division (E)(2) or (3) of this | 271 |
section or amounts described in division (H) of this section. | 272 |
(C) No municipal corporation shall levy a tax on income at a | 306 |
rate in excess of one per cent without having obtained the | 307 |
approval of the excess by a majority of the electors of the | 308 |
municipality voting on the question at a general, primary, or | 309 |
special election. The legislative authority of the municipal | 310 |
corporation shall file with the board of elections at least ninety | 311 |
days before the day of the election a copy of the ordinance | 312 |
together with a resolution specifying the date the election is to | 313 |
be held and directing the board of elections to conduct the | 314 |
election. The ballot shall be in the following form: "Shall the | 315 |
Ordinance providing for a ... per cent levy on income for (Brief | 316 |
description of the purpose of the proposed levy) be passed? | 317 |
(2) The legislative authority of a municipal corporation may | 346 |
adopt an ordinance or resolution that allows a taxpayer who is an | 347 |
individual to deduct, in computing the taxpayer's municipal income | 348 |
tax liability, an amount equal to the aggregate amount the | 349 |
taxpayer paid in cash during the taxable year to a health savings | 350 |
account of the taxpayer, to the extent the taxpayer is entitled to | 351 |
deduct that amount on internal revenue service form 1040. | 352 |
(3) The legislative authority of a municipal corporation may | 353 |
adopt an ordinance or resolution that allows a taxpayer who has a | 354 |
net profit from a business or profession that is operated as a | 355 |
sole proprietorship to deduct from that net profit the amount that | 356 |
the taxpayer paid during the taxable year for medical care | 357 |
insurance premiums for the taxpayer, the taxpayer's spouse, and | 358 |
dependents as defined in section 5747.01 of the Revised Code. The | 359 |
deduction shall be allowed to the same extent the taxpayer is | 360 |
entitled to deduct the premiums on internal revenue service form | 361 |
1040. The deduction allowed under this division shall be net of | 362 |
any related premium refunds, related premium reimbursements, or | 363 |
related insurance premium dividends received by the taxpayer | 364 |
during the taxable year. | 365 |
(F) If an individual's taxable income includes income against | 366 |
which the taxpayer has taken a deduction for federal income tax | 367 |
purposes as reportable on the taxpayer's form 2106, and against | 368 |
which a like deduction has not been allowed by the municipal | 369 |
corporation, the municipal corporation shall deduct from the | 370 |
taxpayer's taxable income an amount equal to the deduction shown | 371 |
on such form allowable against such income, to the extent not | 372 |
otherwise so allowed as a deduction by the municipal corporation. | 373 |
(G)(1) In the case of a taxpayer who has a net profit from a | 374 |
business or profession that is operated as a sole proprietorship, | 375 |
no municipal corporation may tax or use as the base for | 376 |
determining the amount of the net profit that shall be considered | 377 |
as having a taxable situs in the municipal corporation, an amount | 378 |
other than the net profit required to be reported by the taxpayer | 379 |
on schedule C or F from such sole proprietorship for the taxable | 380 |
year. | 381 |
(2) In the case of a taxpayer who has a net profit from | 382 |
rental activity required to be reported on schedule E, no | 383 |
municipal corporation may tax or use as the base for determining | 384 |
the amount of the net profit that shall be considered as having a | 385 |
taxable situs in the municipal corporation, an amount other than | 386 |
the net profit from rental activities required to be reported by | 387 |
the taxpayer on schedule E for the taxable year. | 388 |
(5) Compensation paid to an employee of a transit authority, | 408 |
regional transit authority, or regional transit commission created | 409 |
under Chapter 306. of the Revised Code for operating a transit bus | 410 |
or other motor vehicle for the authority or commission in or | 411 |
through the municipal corporation, unless the bus or vehicle is | 412 |
operated on a regularly scheduled route, the operator is subject | 413 |
to such a tax by reason of residence or domicile in the municipal | 414 |
corporation, or the headquarters of the authority or commission is | 415 |
located within the municipal corporation; | 416 |
(b) If, pursuant to division (H) of former section 718.01 of | 441 |
the Revised Code as it existed before March 11, 2004, a majority | 442 |
of the electors of a municipal corporation voted in favor of the | 443 |
question at an election held on November 4, 2003, the municipal | 444 |
corporation may continue after 2002 to tax an S corporation | 445 |
shareholder's distributive share of net profits of an S | 446 |
corporation. | 447 |
(c) If, on December 6, 2002, a municipal corporation was | 448 |
imposing, assessing, and collecting a tax on an S corporation | 449 |
shareholder's distributive share of net profits of the S | 450 |
corporation to the extent the distributive share would be | 451 |
allocated or apportioned to this state under divisions (B)(1) and | 452 |
(2) of section 5733.05 of the Revised Code if the S corporation | 453 |
were a corporation subject to taxes imposed under Chapter 5733. of | 454 |
the Revised Code, the municipal corporation may continue to impose | 455 |
the tax on such distributive shares to the extent such shares | 456 |
would be so allocated or apportioned to this state only until | 457 |
December 31, 2004, unless a majority of the electors of the | 458 |
municipal corporation voting on the question of continuing to tax | 459 |
such shares after that date vote in favor of that question at an | 460 |
election held November 2, 2004. If a majority of those electors | 461 |
vote in favor of the question, the municipal corporation may | 462 |
continue after December 31, 2004, to impose the tax on such | 463 |
distributive shares only to the extent such shares would be so | 464 |
allocated or apportioned to this state. | 465 |
(d) For the purposes of division (D)(C) of section 718.14 of | 466 |
the Revised Code, a municipal corporation shall be deemed to have | 467 |
elected to tax S corporation shareholders' distributive shares of | 468 |
net profits of the S corporation in the hands of the shareholders | 469 |
if a majority of the electors of a municipal corporation vote in | 470 |
favor of a question at an election held under division | 471 |
(H)(9)(7)(b) or (c) of this section. The municipal corporation | 472 |
shall specify by ordinance or rule that the tax applies to the | 473 |
distributive share of a shareholder of an S corporation in the | 474 |
hands of the shareholder of the S corporation. | 475 |
(11) Beginning August 1, 2007, compensation paid to a person | 478 |
employed within the boundaries of a United States air force base | 479 |
under the jurisdiction of the United States air force that is used | 480 |
for the housing of members of the United States air force and is a | 481 |
center for air force operations, unless the person is subject to | 482 |
taxation because of residence or domicile. If the compensation is | 483 |
subject to taxation because of residence or domicile, municipal | 484 |
income tax shall be payable only to the municipal corporation of | 485 |
residence or domicile. | 486 |
(12) Compensation paid to a person for personal services | 487 |
performed for a political subdivision on property owned by the | 488 |
political subdivision, regardless of whether the compensation is | 489 |
received by an employee of the subdivision or another person | 490 |
performing services for the subdivision under a contract with the | 491 |
subdivision, if the property on which services are performed is | 492 |
annexed to a municipal corporation pursuant to section 709.023 of | 493 |
the Revised Code on or after March 27, 2013, unless the person is | 494 |
subject to such taxation because of residence or domicile. If the | 495 |
compensation is subject to taxation because of residence or | 496 |
domicile, municipal income tax shall be payable only to the | 497 |
municipal corporation of residence or domicile. | 498 |
(I) Any municipal corporation that taxes any type of | 499 |
intangible income on March 29, 1988, pursuant to Section 3 of | 500 |
Amended Substitute Senate Bill No. 238 of the 116th general | 501 |
assembly, may continue to tax that type of income after 1988 if a | 502 |
majority of the electors of the municipal corporation voting on | 503 |
the question of whether to permit the taxation of that type of | 504 |
intangible income after 1988 vote in favor thereof at an election | 505 |
held on November 8, 1988. | 506 |
(2) For purposes of division (L)(1)(e) of this section, a | 539 |
municipal corporation is the primary place of business of a | 540 |
limited liability company if, for the limited liability company's | 541 |
taxable year ending in 2003, its income tax liability is greater | 542 |
in that municipal corporation than in any other municipal | 543 |
corporation in Ohio, and that tax liability to that municipal | 544 |
corporation for its taxable year ending in 2003 is at least four | 545 |
hundred thousand dollars. | 546 |
(2) Wages, salaries, and other compensation paid during the | 567 |
taxable period to persons employed in the business or profession | 568 |
for services performed in such municipal corporation to wages, | 569 |
salaries, and other compensation paid during the same period to | 570 |
persons employed in the business or profession, wherever their | 571 |
services are performed, excluding compensation that is not taxable | 572 |
by the municipal corporation under section 718.011 of the Revised | 573 |
Code; | 574 |
(D) This section does not apply toNothing in this section | 607 |
prohibits a municipal corporation from imposing a tax on all | 608 |
income earned by individuals who are residents of the municipal | 609 |
corporation and, except as otherwise provided in section 718.01 of | 610 |
the Revised Code, a municipal corporation may impose a tax on all | 611 |
income earned by residents of the municipal corporation to the | 612 |
extent allowed by the United States Constitution and section | 613 |
718.01 of the Revised Code. | 614 |
(E) If, in computing the taxpayer's adjusted federal taxable | 615 |
income, the taxpayer deducted any amount with respect to a stock | 616 |
option granted to an employee, and if the employee is not required | 617 |
to include in income any amount or any portion thereof because it | 618 |
is exempted from taxation under division (H)(10)(8) of section | 619 |
718.01 of the Revised Code and division (A)(2)(d) of section | 620 |
718.03 of the Revised Code by a municipal corporation to which the | 621 |
taxpayer has apportioned a portion of its net profit, the taxpayer | 622 |
shall add the amount that is exempt from taxation to the | 623 |
taxpayer's net profit that was apportioned to that municipal | 624 |
corporation. In no case shall a taxpayer be required to add to its | 625 |
net profit that was apportioned to that municipal corporation any | 626 |
amount other than the amount upon which the employee would be | 627 |
required to pay tax were the amount related to the stock option | 628 |
not exempted from taxation. | 629 |
(B) No municipal corporation other than the municipal | 644 |
corporation of residence and the city of Columbus shall levy a tax | 645 |
on the income of the chief justice or a justice of the supreme | 646 |
court received as a result of services rendered as the chief | 647 |
justice or justice. No municipal corporation other than the | 648 |
municipal corporation of residence shall levy a tax on the income | 649 |
of a judge sitting by assignment of the chief justice or on the | 650 |
income of a district court of appeals judge sitting in multiple | 651 |
locations within the district, received as a result of services | 652 |
rendered as a judgethe compensation for personal services of a | 653 |
nonresident individual or on the net profit from a business or | 654 |
profession operated as a sole proprietorship of a nonresident. | 655 |
(B) On and after January 1, 2003, any municipal corporation | 678 |
imposing a tax that applies to income from a pass-through entity | 679 |
shall grant a credit to each owner who is domiciled in the | 680 |
municipal corporation for taxes paid to another municipal | 681 |
corporation by a pass-through entity that does not conduct | 682 |
business in the municipal corporation. The amount of the credit | 683 |
shall equal the lesser of the following amounts, subject to | 684 |
division (C) of this section: | 685 |
(D) On and after January 1, 2003, any municipal corporation | 699 |
that imposes a tax on income of or from a pass-through entity | 700 |
shall specify by ordinance or rule whether the tax applies to | 701 |
income of the pass-through entity in the hands of the entity or to | 702 |
income from the pass-through entity in the hands of the owners of | 703 |
the entity. A municipal corporation may specify a different | 704 |
ordinance or rule under this division for each of the classes of | 705 |
pass-through entity enumerated in division (A)(2) of this section. | 706 |