Ohio Revised Code Search

...(A) As used in this section, "agricultural purposes" means commercial animal or poultry husbandry, or the production for a commercial purpose of field crops, tobacco, fruits, or vegetables. "Agricultural purposes" also includes algaculture meaning the farming of algae. (B) Whenever the director of transportation acquires real property as provided in section 5501.32 of the Revised Code or otherwise acquires re...

...(A) As used in this section: (1) "Administrator" means the superintendent, principal, chief administrative officer, or other person having supervisory authority of any of the following: (a) A city, exempted village, local, or joint vocational school district; (b) A community school established under Chapter 3314. of the Revised Code, as required through reference in division (A)(11)(d) of section 3314.03 of ...

...(A) As used in this section: (1) "Ammunition" has the same meaning as in section 2305.401 of the Revised Code. (2) "Concealed handgun license," "deadly weapon," "firearm," and "valid concealed handgun license" have the same meanings as in section 2923.11 of the Revised Code. (3) "Licensee" has the same meaning as in section 2923.124 of the Revised Code. (B) The transport, storage, sale, transfer, commerce in,...

...As used in this chapter: (A) "Employee" means any qualified employee in the uniform division of the state highway patrol, any qualified employee in the radio division hired prior to November 2, 1989, and any state highway patrol cadet attending training school pursuant to section 5503.05 of the Revised Code whose attendance at the school begins on or after June 30, 1991. "Employee" includes the superintendent of the...

...(A)(1) The general administration and management of the state highway patrol retirement system and the making effective of this chapter are hereby vested in the state highway patrol retirement board. The board may sue and be sued, plead and be impleaded, contract and be contracted with, and do all things necessary to carry out this chapter. The board shall consist of the following members: (a) The superintendent ...

...(A) As used in this section, "transferred service credit" means service credit purchased or obtained under section 145.295, 145.2913, 3307.761, 3307.765, 3309.73, or 3309.731 of the Revised Code prior to the date a member commenced the employment covered by the state highway patrol retirement system for which the member is currently contributing to the system. (B) A member of the state highway patrol retirement syst...

...(A) No person shall do either of the following without first obtaining a permit and permit plates from the director of transportation: (1) Erect, use, maintain, operate, construct, or cause or permit to be erected, used, maintained, operated, or constructed, any advertising device located in either of the following: (a) Commercial or industrial zones traversed by segments of the interstate system within the boundar...

...In addition to any other name prescribed in the Revised Code or otherwise, the northbound and southbound lanes of state route number one hundred eighteen between the intersection of that route with Elroy Ansonia road and the intersection of that route with Beamsville-Union city road, in Darke county only, shall be known as the "Private First Class Donald E. Byrum Memorial Highway." The director of transportation ma...

...(A) A board of township trustees may construct, reconstruct, resurface, or improve any public road or part thereof under its jurisdiction, or any county road, intercounty highway, or state highway within its township. In the case of a county road, the plans and specifications for the proposed improvement first shall be submitted to the board of county commissioners of the county and receive its approval. In the case ...

...(A) Except as otherwise provided in division (D) of this section, a board of township trustees by resolution may place a graveled or unimproved township road under its jurisdiction that is not passable year-round or any portion of such a road on nonmaintained status. Prior to adopting a resolution that places a road on nonmaintained status, the board shall hold at least two public hearings to allow for public comment...

...This section does not apply to a subdivision or taxing unit for which the county budget commission has waived the requirement to adopt a tax budget pursuant to section 5705.281 of the Revised Code. The tax budget shall present the following information in such detail as is prescribed by the auditor of state: (A)(1) A statement of the necessary current operating expenses for the ensuing fiscal year for each departme...

...(A) As used in this section and sections 5709.481, 5709.49, and 5709.50 of the Revised Code: (1) "Regional transportation improvement project" has the same meaning as in section 5595.01 of the Revised Code. (2) "Improvements" means the increase in the assessed value of any real property that would first appear on the tax list and duplicate of real and public utility property after the effective date of the reso...

...(A) In any municipal corporation that is defined by the United States office of management and budget as a principal city of a metropolitan statistical area, the legislative authority of the municipal corporation may designate one or more areas within its municipal corporation as proposed enterprise zones. Upon designating an area, the legislative authority shall petition the director of development services for cert...

...(A) An enterprise issued a certificate under section 5709.64 of the Revised Code shall be entitled to the following tax incentives: (1) With the exception of improvements to land or tangible personal property constituting or used in the retail portion, if any, of a facility, any improvement to land or tangible personal property at a facility for which a certificate is issued, first used in business at the facility...

...(A) As used in this section: (1) "New employee" means both of the following: (a) Persons employed in the construction of real property exempted from taxation under the chapters or sections of the Revised Code enumerated in division (B) of this section; (b) Persons not described by division (A)(1)(a) of this section who are first employed at the site of such property and who within the two previous years have no...

...(A)(1) Upon the conversion of all or any portion of a tract, lot, or parcel of land devoted exclusively to agricultural use a portion of the tax savings upon such converted land shall be recouped as provided for by Section 36, Article II, Ohio Constitution by levying a charge on such land in an amount equal to the amount of the tax savings on the converted land during the three tax years immediately preceding the yea...

...(A) As used in this section: "Member" has the same meaning as in section 1706.01 of the Revised Code. "Internet identifier of record" has the same meaning as in section 9.312 of the Revised Code. "Interim period" means, for each county, the tax year to which section 5715.24 of the Revised Code applies and each subsequent tax year until the tax year in which that section applies again. "Legislative authority" ...

...No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) By the thirty-first day of July of each year, beginning in 2002 and ending in 2010, the department of education shall determine the following for each school district and each joint vocational school district: (1) The state education aid offset, which, except as provided in division (A)(1)(c) of th...

...(A) There is hereby levied a motor fuel excise tax on each motor fuel dealer, measured by gross gallons, upon the receipt of motor fuel within this state. The tax is levied at the rates prescribed by divisions (E) and (F) of this section. The revenue derived from twenty-eight cents per gallon of such tax rates shall be distributed under divisions (A), (B), (C), and (D) of section 5735.051 of the Revised Code to fun...

...(A) There is hereby created in the state treasury the gasoline excise tax fund. All investment earnings of the fund shall be credited to the fund. Revenue credited to the fund under section 5735.051 from the tax levied under section 5735.05 of the Revised Code shall be distributed to municipal corporations, counties, and townships as provided in divisions (A)(1), (2), and (3) of this section. (1) The amount distri...

...For the purpose of providing revenue with which to meet the needs of the state, for the use of the general revenue fund of the state, for the purpose of securing a thorough and efficient system of common schools throughout the state, for the purpose of affording revenues, in addition to those from general property taxes, permitted under constitutional limitations, and from other sources, for the support of local gove...

...(A) As used in this section: (1) "Air-to-ground radiotelephone service" means a radio service, as defined in 47 C.F.R. 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft. (2) "Call-by-call basis" means any method of charging for telecommunications services where the price is measured by individual calls. (3) "Customer" means t...

...(A) A marketplace seller may request and shall obtain a waiver from the tax commissioner for a marketplace facilitator not to be treated as a seller pursuant to division (E) of section 5741.01 of the Revised Code with respect to a specific marketplace seller if the following conditions are met: (1) The marketplace seller certifies it has annual gross receipts within the United States, including the gross receipts o...

...(A) If all of the following conditions are met, a delivery network company that facilitates delivery network services may request a waiver from the requirement in division (E) of section 5741.01 of the Revised Code that a marketplace facilitator be treated as the seller of goods sold by marketplace sellers through the marketplace facilitator: (1) The delivery network company is current on all taxes, fees, and charg...

...A board of education of a school district that, under divisions (A)(1), (D)(1), and (E) of section 5748.08 or under section 5748.09 of the Revised Code, levies a tax on the school district income of individuals and estates as defined in divisions (G) and (E)(1)(a) and (2) of section 5748.01 of the Revised Code may replace that tax with a tax on the school district income of individuals as defined in divisions (...