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  1. DORA- Designated Outdoor Refreshment Areas

    https://ohioline.osu.edu/factsheet/cdfs-4113

    application must then be filed by either the executive officer of the applicable municipal corporation or the ... days after the application is filed with the legislative authority of a municipal corporation or ... Revised Code (Ohio Revised Code 7.16 2014) ensure that the notice states that the application is on file ...

  2. Sprayers for Effective Pesticide Application in Orchards and Vineyards

    https://ohioline.osu.edu/factsheet/fabe-533

    using a backpack sprayer with a wand. Photo provided by Javier Campos, Polytechnic University of ... length.  Photo provided by Javier Campos, Polytechnic University of Catalonia, Spain. These sprayers are ... conventional nozzles. Photo by Javier Campos, Polytechnic University of Catalonia, Spain. Figure 4. Sprayer ...

  3. Basic Estate Planning: Trusts

    https://ohioline.osu.edu/factsheet/EP-7

    executor fees. An appraisal is needed if tax forms have to be filed. An appraisal might be necessary when ... assets are placed into a living irrevocable trust, as gift tax forms might need to be filed. So the ... for those with estates in which no tax forms need to be filed and no estate taxes are due. Because no ...

  4. Ohio Agricultural Sales Tax Exemption Rules

    https://ohioline.osu.edu/factsheet/OAM-2

    tax.ohio.gov/static/legal/93st_opinion930013_rwt.pdf. Ohio Department of Taxation. (2007). ST 2002-02- Portable Grain Bins, Field Tile, Livestock ...

  5. Yersinia Enterocolitica: A Rare but Important Food Safety Concern for Young Children and Immune-compromised Individuals

    https://ohioline.osu.edu/factsheet/HYG-5574-11

    18–21). fda.gov/files/food/published/Bad-Bug-Book-2nd-Edition-%28PDF%29.pdf. For more information about ... U.S. sites, 1996–2010. Morbidity and Mortality Weekly Report, 60 (22), 749–755. ...

  6. Basic Estate Planning: Costs Involved in Transferring Property

    https://ohioline.osu.edu/factsheet/EP-2

    titles and deeds into and eventually back out of the trust; 3) file estate tax forms; and 4) dissolve the ... person in any calendar year are given no matter how long prior to death, your estate is required to file ... individuals as they have assets and desire to give, without filing the gift tax form. This amount is indexed ...

  7. Shiitake Mushroom Production: Logs and Laying Yards

    https://ohioline.osu.edu/factsheet/f-0041

    create extra surface area for drying, resulting in new sites for weed fungi to enter the log. Keep in ... areas with good air circulation and protection from wind gusts are excellent sites for laying yards. ... site conditions. Dead Piling Dead piling (Fig. 1) is used mainly for short-term storage, such as when ...

  8. Your Old Barn: Economic Incentives and Preservation Tools

    https://ohioline.osu.edu/factsheet/AEX-642-11

    irs.gov/pub/irs-pdf/f4562.pdf) one is able to deduct depreciable items whose value is up $250,000.00. However, since depreciation ... on the historic building Architectural and engineering fees Site survey fees Legal expenses ... tax credit, you will need IRS form 3468, which can be found at irs.gov/pub/irs-pdf/f3468.pdf. As with ...

  9. Natural Gas Drilling: Questions Residents and Local Leaders Should Be Asking

    https://ohioline.osu.edu/factsheet/CDFS-1282

    communication operations necessary to find and get to well and pipeline sites in the event of an emergency? Do ... clearing and preparation for well pad sites. The natural gas extraction process uses high-pressure ... fully restore the site. The wastewaters (brine) that are generated from the process require treatment ...

  10. Basic Estate Planning: Miscellaneous Issues

    https://ohioline.osu.edu/factsheet/EP-12

    incorporation for corporations, LLCs have articles of organization that are filed with the Secretary of State. ... landowners are for restricted home sites on predetermined sites for children and grandchildren to build ...

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