Ohio Revised Code Search

...s: (a) In calendar year 2020, by four per cent; (b) In calendar year 2021, by three per cent; (c) In calendar year 2022, by one and three-quarters per cent; (d) In calendar year 2023, by one and three-quarters per cent; (e) In calendar year 2024, by one and three-quarters per cent; (f) In calendar year 2025, by one and three-quarters per cent; (g) In calendar year 2026, by one and three-quarters per cen...

...or greater than one hundred twenty-five per cent of the average rate of unemployment for the United States for the same period. (b)(i) In the case of a county, its per capita personal income is equal to or less than eighty per cent of the per capita personal income of the United States as determined by the most recently available data from the United States department of commerce, bureau of economic analysis as of...

...ws: (1) In calendar year 2020, by four per cent; (2) In calendar year 2021, by three per cent; (3) In calendar year 2022, by one and three-quarters per cent; (4) In calendar year 2023, by one and three-quarters per cent; (5) In calendar year 2024, by one and three-quarters per cent; (6) In calendar year 2025, by one and three-quarters per cent; (7) In calendar year 2026, by one and three-quarters per cent; (8...

...ed Code shall be as follows: (1) Four per cent per annum, compounded annually, to and including December 31, 1955; (2) Three per cent per annum, compounded annually, from January 1, 1956, to and including December 31, 1963; (3) Three and one-quarter per cent per annum, compounded annually, from January 1, 1964, to and including December 31, 1969; (4) Four per cent per annum, compounded annually, from Januar...

...ible offender and also may be an eighty per cent-qualifying offender or, during a declared state of emergency, a state of emergency-qualifying offender. (b) "Eligible offender" does not include any person who, on or after April 7, 2009, is serving a stated prison term for any of the following criminal offenses that was a felony and was committed while the person held a public office in this state: (i) A violati...

...unded to the nearest one-quarter of one per cent: (1)(a) For life insurance, by adding three per cent to the result of multiplying W (the applicable weighting factor) by R(sub-1) minus three per cent (where R(sub-1) is the lesser of the reference interest rate and nine per cent) and also adding the result of multiplying one-half of the weighting factor by R(sub-2) minus nine per cent (where R(sub-2) is the greater ...

... shall receive sixty-six and two-thirds per cent of the employee's average weekly wage so long as such disability is total, not to exceed a maximum amount of weekly compensation which is equal to the statewide average weekly wage as defined in division (C) of section 4123.62 of the Revised Code, and not less than a minimum amount of compensation which is equal to thirty-three and one-third per cent of the statewide a...

...loyer have been reduced by at least ten per cent but not more than sixty per cent. (4) The individual has been employed by an employer or employers subject to this chapter in at least twenty qualifying weeks within the individual's base period and has earned or been paid remuneration at an average weekly wage of not less than twenty-seven and one-half per cent of the statewide average weekly wage for those weeks. ...

...ssable value of the home shall be forty per cent of the amount arrived at by the following computation: (i) If the cost to the owner, or market value at time of purchase, whichever is greater, of the home includes the furnishings and equipment, such cost or market value shall be multiplied according to the following schedule: For the first calendar year in which the home is owned by the current owner<...

... dollars or the sum of two and one-half per cent of the retirant's final average salary multiplied by the first twenty years of total service credit, plus two and one-quarter per cent of the retirant's final average salary multiplied by the number of years, and fraction of a year, of total service credit in excess of twenty years but not in excess of twenty-five years, plus two per cent of the retirant's final averag...

...his section, not more than seventy-five per cent of an improvement thus declared to be a public purpose may be exempted from real property taxation. The ordinance or resolution shall specify the percentage of the improvement to be exempted from taxation. If a parcel is located in a new community district in which the new community authority imposes a community development charge on the basis of rentals received from ...

... of the Revised Code. (2) "Threshold per cent" means two per cent for fiscal year 2016; and, for fiscal year 2017 and thereafter, the sum of the prior year's threshold per cent plus two percentage points. (3) "Public library" means a county, municipal, school district, or township public library that receives the proceeds of a tax levied under section 5705.23 of the Revised Code. (4) "Local taxing unit" mean...

...y the greater of forty-two and one-half per cent of flush production or fifty per cent of production through secondary recovery methods. (10) "Average daily production" means stabilized production divided by three hundred sixty-five, provided the well was in production at the beginning of the calendar year. If the well was not in production at the beginning of the calendar year, "average daily production" means stab...

... a tax at the rate of not more than one per cent upon every retail sale made in the county, except sales of watercraft and outboard motors required to be titled pursuant to Chapter 1548. of the Revised Code and sales of motor vehicles, and may increase the rate of an existing tax to not more than one per cent. The rate of any tax levied pursuant to this section shall be a multiple of one-twentieth of one per cent. Th...

... any lawful purpose not to exceed three per cent on transactions by which lodging by a hotel is or is to be furnished to transient guests in addition to the tax levied by section 5739.02 of the Revised Code. If a municipal corporation or township repeals a tax imposed under division (A) of this section, and a county in which the municipal corporation or township has territory has a tax imposed under division (M) of s...

... year. (1) Not less than twenty-five per cent of the combined tax liability for the preceding taxable year or twenty per cent of the combined tax liability for the current taxable year shall have been remitted not later than the fifteenth day of the fourth month after the end of the preceding taxable year. (2) Not less than fifty per cent of the combined tax liability for the preceding taxable year or forty per...

...t" means a payment equal to twenty-five per cent of the lesser of the following: (a) Ninety per cent of the tax liability for the taxable year; (b) One hundred per cent of the tax liability shown on the return of a taxpayer for the preceding taxable year. Division (A)(4)(b) of this section applies only if the taxpayer filed a return under section 5747.08 of the Revised Code for the preceding taxable year and i...

...p-base> Less than forty-one per cent Sixty per cent Forty-one per cent or more but less than eighty-one per cent Fifty per cent Eighty-one per cent or more Thirty per cent Where the proportionate share of the county exceeds the limitations established in this division, the budg...

... diesel fuel containing at least twenty per cent biodiesel by volume. (6) "Blended gasoline" means gasoline containing at least eighty-five per cent ethanol by volume. (7) "Incremental cost" means either of the following: (a) The difference in cost between blended gasoline and gasoline containing ten per cent or less ethanol at the time that the blended gasoline is purchased; (b) The difference in cost be...

...(i) Fifty million dollars; (ii) Five per cent of the net book value of all tangible personal property used at the project site as of the last day of the three-year period in which the capital investment payments are made. (3) "Full-time equivalent employees" means the quotient obtained by dividing the total number of hours for which employees were compensated for employment in the project by two thousand eighty...

...advance payment of not more than twenty per cent of the total reimbursement amount the institution seeks under division (C) of section 122.1710 of the Revised Code. If an institution submits an application under this division, the director shall provide an advance payment to the institution in the amount specified in the application. (F) After each training program that an institutional platinum provider administe...

...(K) of this section. (8) Up to forty per cent of the county's total average portfolio in either of the following investments: (a) Commercial paper notes issued by an entity that is defined in division (K) of section 1706.01 of the Revised Code and that has assets exceeding five hundred million dollars, to which notes all of the following apply: (i) The notes are rated at the time of purchase in the highest c...

... contain more than three and two-tenths per cent of alcohol by weight and are fit for use for beverage purposes. (S) "Institutional investor" means any of the following, whether acting for itself or for others in a fiduciary capacity: (1) A bank or international banking institution; (2) An insurance company; (3) A separate account of an insurance company; (4) An investment company as defined in the "Investm...

...is division, not more than seventy-five per cent of the assessed valuation of such improvements may be exempted from taxation. With the approval under this division of the board of education of the city, local, or exempted village school district within the territory of which the improvements are or will be located, the portion of the assessed valuation of the improvements exempted from taxation may exceed seventy-fi...

...ssets equal to at least one hundred ten per cent of the liabilities of the corporation. However, at no time shall the corporation's net worth be less than one million two hundred thousand dollars. (2) Every health insuring corporation authorized to provide only supplemental health care services shall maintain total admitted assets equal to at least one hundred ten per cent of the liabilities of the corporation. How...

...e of credit shall not exceed fifteen per cent of the county's total average portfolio of inactive moneys as of the date of execution and delivery of the line of credit. (4) The maximum term during which draws on the line of credit can be made shall be five years; provided, however, that nothing in this division prohibits the execution and delivery of another current unpaid or delinquent tax line...

...imes equal to at least one hundred five per cent of the total amount of the investing authority's uninsured public deposits. Any securities listed in division (D) of section 135.18 of the Revised Code are eligible for such purpose. (C) In order for a public depository to receive public moneys under this section, the public depository and the investing authority shall first execute an agreement that sets forth the en...

...on an annual rate of one-quarter of one per cent of the total average daily par value of assets in the securities lending program, as determined and calculated by the treasurer of state. Such income shall be paid on a monthly basis.

...its of any kind is not more than twelve per cent of the state's total average investment portfolio, as determined by the treasurer of state. When deciding whether to invest in any linked deposits, the treasurer of state shall give priority to the investment, liquidity, and cash flow needs of the state. (C) The treasurer of state may, in accordance with section 111.15 of the Revised Code, adopt rules necessary for ...

...nt rate" means a rate not exceeding ten per cent that is calculated in a manner determined by the treasurer of state and that seeks to account for the effect that varying tax treatment among different types of financial institutions has on the ability of financial institutions to pay competitive interest rates to hold deposits.

... state comprise not less than fifty-one per cent of the total of all lands or facilities maintained by the person; (3) Is either organized for profit or as an agricultural cooperative as defined in section 1729.01 of the Revised Code. (C) An eligible lending institution for the agricultural linked deposit program must be able to make commercial loans. (D) An eligible borrower shall certify on the loan applic...

...g interest at a rate not to exceed four per cent per annum.

...the fund have reduced it to ninety-five per cent or less of its basic capital account. In that event, the director of commerce shall cause the following assessments, based on current property valuation, to be made and certified to the legislative authority of each member of the fund: (A) Each member with an assessed property valuation of less than seven million dollars, ninety dollars; (B) Each member with an asses...

...gether with interest at the rate of six per cent from the due date of the premium, from the next ensuing tax settlement due the member and pay the amount to the treasurer of state to the credit of the volunteer peace officers' dependents fund. If the secretary of a volunteer peace officers' dependents fund board fails to submit to the director a certificate of the current assessed property valuation in accordance wi...

...redit shall not be reduced below twenty per cent of a year for a calendar year of employment during which the member worked each month. Division (A)(2) of this section shall not reduce any credit earned before January 1, 1985. (B) For service on or after January 1, 2014, credit for any contributing service shall be allowed in accordance with the following: (1) For each month in which the member's earnable sa...

... the board that is equal to one hundred per cent of the additional liability resulting from the purchase of that year or portion of a year of credit as determined by an actuary employed by the board; (2) Completes one and one-half years of contributing membership in the public employees retirement system subsequent to the date membership was established; (3) Participates in the PERS defined benefit plan or a P...

... the board that is equal to one hundred per cent of the additional liability resulting from purchasing or obtaining that year or portion of a year of credit as determined by an actuary employed by the board. (B) Subject to board rules, a member may choose to purchase or otherwise obtain in any one payment only part of any service credit listed in division (A) of this section. (C) If a member dies or withdraws from ...

...board that is not less than one hundred per cent of the additional liability resulting from the purchase of that year, or portion of a year, of service. (2) Any amounts paid under this section shall be credited to the employees' savings fund. (3) The amounts paid by the member under this section are subject to the limits established by division (n) of section 415 of the "Internal Revenue Code of 1986," 100 Stat. 20...

...n (D) of this section by more than five per cent of the member's single lifetime allowance computed under section 145.33 or 145.332 of the Revised Code, unless during any full month of service earned after January 1, 1987, the member's earnable salary was less than one thousand dollars.

...(1) Replaces not less than seventy-five per cent of the member's final average salary, adjusted each year by the actual average increase in the consumer price index prepared by the United States bureau of labor statistics (U.S. city average for urban wage earners and clerical workers: "all items 1982-1984=100"); (2) Is reasonably to be found in the member's regional job market; (3) Is one that the member is qualifi...

...nsumer price index, not exceeding three per cent, as determined by the United States bureau of labor statistics (U.S. city average for urban wage earners and clerical workers: "all items 1982-84=100") for the twelve-month period ending on the thirtieth day of June of the immediately preceding calendar year. If the consumer price index for that period did not increase, no increase shall be made to the recipient's adju...

...d contribution plan shall contribute a per cent of the member's earnable salary to the public employees retirement system as required in section 145.47 of the Revised Code. Contributions made under this section shall not exceed the limits established by section 415 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 415, as amended.

...n plan, the employer shall contribute a per cent of the member's earnable salary to the public employees retirement system as required in section 145.48 of the Revised Code, less the percentage required under section 145.87 of the Revised Code.

...gether with interest at the rate of six per cent from the due date of the premium, from the next ensuing tax settlement due the members and pay the amount to the treasurer of state to the credit of the volunteer fire fighters' dependents fund. In the event the secretary of the volunteer fire fighters' dependents fund board fails to forward a certificate of statement of the current assessed property valuation as provi...

...the fund have reduced it to ninety-five per cent or less of its basic capital account. In such event, the state fire marshal shall cause the following assessments, based on current valuation, to be made and certified to the legislative body of each member of the fund having a volunteer fire department or employing volunteer fire fighters: (A) For a member with an assessed property valuation of less than seven millio...

...all not exceed the lesser of either ten per cent of an eligible employee's compensation or the maximum contribution that the employee is eligible to contribute under federal law. (E) An employing authority that elects to automatically enroll employees under this section shall provide those employees with notice of the employee's rights and obligations in the manner prescribed by the board. (F) An employing author...

...sociation that receives more than fifty per cent of its gross receipts excluding moneys received pursuant to Title XVIII of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C. 301, as amended, in a calendar year in fulfillment of a contract or other agreement for services with a governmental entity shall maintain information setting forth the compensation of any individual serving the nonprofit corporation or a...

...ce fund in an amount not exceeding five per cent of the annual average revenue deposited in the state park fund. (2) The department of natural resources shall use money in the state park maintenance fund only for maintenance, repair, and renovation projects at state parks that are approved by the director. The department shall not use money in the fund to construct new facilities. (B) The chief of the division of p...

...nated as preserves shall not exceed ten per cent of the total submerged lands of Lake Erie. (B) When establishing a preserve under division (A) of this section, the directors of natural resources and the Ohio history connection shall consider all of the following factors: (1) Whether creating the preserve is necessary to protect either abandoned property or significant underwater features possessing historical, arc...

...er the county auditor finds that ninety per cent or more of the area of any littoral parcel of land appearing upon the tax duplicate has been eroded and lies within the natural boundaries of Lake Erie and that the remainder of the parcel, if any, has no taxable value, the auditor may certify that finding to the county board of revision. Upon consideration thereof, the board may authorize removal of the parcel fr...