Terms Used In Ohio Code 133.13

• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Debt charges: means the principal, including any mandatory sinking fund deposits and mandatory redemption payments, interest, and any redemption premium, payable on securities as those payments come due and are payable. See Ohio Code 133.01
• Legislation: means an ordinance or resolution passed by a majority affirmative vote of the then members of the taxing authority unless a different vote is required by charter provisions governing the passage of the particular legislation by the taxing authority. See Ohio Code 133.01
• Property: means real and personal property. See Ohio Code 1.59
• Securities: means bonds, notes, certificates of indebtedness, commercial paper, and other instruments in writing, including, unless the context does not admit, anticipatory securities, issued by an issuer to evidence its obligation to repay money borrowed, or to pay interest, by, or to pay at any future time other money obligations of, the issuer of the securities, but not including public obligations described in division (GG)(2) of this section. See Ohio Code 133.01
• Subdivision: means any of the following:

  (1) A county, including a county that has adopted a charter under Article X, Ohio Constitution;

  (2) A municipal corporation, including a municipal corporation that has adopted a charter under Article XVIII, Ohio Constitution;

  (3) A school district;

  (4) A regional water and sewer district organized under Chapter 6119 of the Revised Code;

  (5) A joint township hospital district organized under section 513. See Ohio Code 133.01

• Taxing authority: means in the case of the following subdivisions:

  (1) A county, a county library district, or a regional library district, the board or boards of county commissioners, or other legislative authority of a county that has adopted a charter under Article X, Ohio Constitution, but with respect to such a library district acting solely as agent for the board of trustees of that district;

  (2) A municipal corporation, the legislative authority;

  (3) A school district, the board of education;

  (4) A regional water and sewer district, a joint ambulance district, a joint recreation district, a fire and ambulance district, or a joint fire district, the board of trustees of the district;

  (5) A joint township hospital district, the joint township hospital board;

  (6) A detention facility district or a district organized under section 2151. See Ohio Code 133.01

• Year: means the calendar year. See Ohio Code 133.01