Ohio Revised Code Title LVII. Taxation § 5709.77

(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.