Ohio Revised Code Search

...eller at the time of the conveyance of property to a third party under a land installment contract that has been of record at least twelve months prior to the date of conveyance. (B) "Value" means, in the case of a manufactured or mobile home that is not a gift in whole or in part, the amount of the full consideration paid or to be paid for the home, including the amounts of any liens thereon. (C) "Value" mea...

...d collect a tax to be known as the real property transfer tax on each deed conveying real property or any interest in real property located wholly or partially within the boundaries of the county at a rate not to exceed thirty cents per hundred dollars for each one hundred dollars or fraction thereof of the value of the real property or interest in real property located within the boundaries of the county granted, as...

...The question of a repeal of a county permissive tax adopted as an emergency measure pursuant to division (B) of section 322.02 of the Revised Code may be initiated by filing with the board of elections of the county not less than ninety days before the general election in any year a petition requesting that an election be held on such question. Such petition shall be signed by qualified electors residing in the count...

...ds collected by a county levying a real property transfer tax or a manufactured home transfer tax pursuant to sections 322.01 to 322.07 of the Revised Code shall be allocated and disbursed as follows: (A) First, for payment of the costs incurred by the county in the administration and enforcement of the tax; (B) The balance remaining after payment of the expenses referred to in division (A) of this section shall be...

...A county levying a real property transfer tax, by proper suit, action, or proceeding in any court of competent jurisdiction, may recover the amount of such taxes due the county and not paid to the county at the time specified in section 322.02 of the Revised Code, together with a penalty of ten per cent of the amount of such tax.

...The levy of any excise, income, property, real property, or manufactured home transfer tax or fee by the state or by any political subdivision of the state shall not be construed as preempting the power of a county to levy a real property or manufactured home transfer tax pursuant to sections 322.01 to 322.07 of the Revised Code.

...be assessed at a rate equal to the real property transfer tax rate of the county as adopted and levied by the county pursuant to section 322.02 of the Revised Code. (C) Except as provided in division (B) of section 322.07 of the Revised Code, the manufactured home transfer tax shall be levied at a uniform rate. The tax shall be levied pursuant to a resolution adopted by the board of county commissioners of the count...

...may prescribe a lower rate for the real property transfer tax levied under section 322.02 of the Revised Code than the uniform rate that is otherwise levied. The lower rate shall apply to any deed conveying a homestead receiving a reduction in taxes under division (A) of section 323.152 of the Revised Code. (B) A board of county commissioners that prescribes a lower real property transfer tax rate under divisio...

...Whoever violates section 322.02 or 322.06 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned not more than six months, or both.

...Ohio deaf and blind education services is hereby established and shall include the state school for the deaf and the state school for the blind. Ohio deaf and blind education services shall operate under the control and supervision of the department of education and workforce. The department shall appoint a superintendent for Ohio deaf and blind education services, who shall supervise the state school for the deaf an...

...and workforce and the superintendent of Ohio deaf and blind education services, due to such disability, cannot be educated in the public school system and are suitable persons to receive instructions according to the methods employed in such school.

...and workforce and the superintendent of Ohio deaf and blind education services, due to such disability, cannot be educated in the public school system and are suitable persons to receive instructions according to the methods employed in the school.

...The superintendent of Ohio deaf and blind education services may return any pupil under the superintendent's jurisdiction to the pupil's resident school district if, in the opinion of the superintendent and the director of education and workforce, that pupil is not making sufficient progress to justify continuance as a pupil at the state school for the deaf or the state school for the blind.

...The superintendent of Ohio deaf and blind education services, with the approval of the director of education and workforce, shall, subject to the rules and regulations of the civil service, employ suitable teachers, nurses, and other staff necessary to operate Ohio deaf and blind education services and provide proper instruction and care to the pupils under the jurisdiction of the superintendent of Ohio deaf and blin...

...The department of education and workforce may provide for the further and higher education of any blind pupils, who in its judgment are capable of receiving sufficient benefit to render them more efficient as citizens, by providing appropriate assistive technology to enable such persons to read from textbooks and pamphlets used in their studies while in attendance as regularly matriculated students in any college, un...

...(A) Ohio deaf and blind education services, in consultation with the department of children and youth, shall institute and establish a program of education to train parents of deaf or hard of hearing children of preschool age. The object and purpose of the educational program shall be to aid and assist the parents of deaf or hard of hearing children of preschool age in affording to the children the means of optimum c...

...Ohio deaf and blind education services, in consultation with the department of children and youth, in carrying out this section and division (A) of section 3325.06 of the Revised Code shall, insofar as practicable, plan, present, and carry into effect an educational program by means of any of the following methods of instruction: (A) Classes for parents of deaf or hard of hearing children of preschool age; (B) ...

...Ohio deaf and blind education services, in consultation with the department of children and youth, in carrying out this section and division (B) of section 3325.06 of the Revised Code shall, insofar as practicable, plan, present, and carry into effect an educational program by means of any of the following methods of instruction: (A) Classes for parents of children of preschool age whose disabilities are visual im...

...all be granted by the superintendent of Ohio deaf and blind education services to any student enrolled in the state school for the blind or the state school for the deaf to whom all of the following apply: (1) The student has successfully completed the individualized education program developed for the student for the student's high school education pursuant to section 3323.08 of the Revised Code; (2) Subject t...

...(A) Ohio deaf and blind education services shall institute and establish career-technical education and work training programs for secondary and post-secondary students who are blind, visually impaired, deaf, hard of hearing, or deafblind. These programs shall develop communication, mobility, and work skills and assist students in becoming productive members of society so that they can contribute to their communities...

...Ohio deaf and blind education services may receive and administer any federal funds relating to the education of students at the state school for the blind whose disabilities are visual impairments, including secondary and post-secondary students. Ohio deaf and blind education services also may accept and administer any gifts, donations, or bequests made to it for programs or services relating to the education of stu...

... operating expenses, including, but not limited to, personal services, maintenance, and equipment related to student support, activities, and vocational programs, and for providing scholarships to students for further training upon graduation.

...ey deposited with the superintendent of Ohio deaf and blind education services by parents, relatives, guardians, and friends for the special benefit of any pupil at the state school for the blind or the state school for the deaf shall remain in the hands of the superintendent for use accordingly. The superintendent shall deposit the money into one or more personal deposit funds. The superintendent shall keep itemized...

...Ohio deaf and blind education services employees food service fund is hereby created in the state treasury. The fund shall consist of payments received from employees who make purchases from the food service program of the state school for the blind or state school for the deaf. Notwithstanding section 3325.01 of the Revised Code, the approval of the department of education and workforce is not required to designate ...

...Ohio deaf and blind education services may receive and administer any federal funds relating to the education of deaf, hard of hearing, or deafblind students. Ohio deaf and blind education services also may accept and administer any gifts, donations, or bequests given to it for programs or services relating to the education of deaf or hard of hearing students and the state school for the deaf.

...iled pursuant to section 5711.02 of the Ohio Revised Code if requested by the council." (6) "__________ (insert name of enterprise) and __________ (insert name of municipal corporation or county) acknowledge that this agreement must be approved by formal action of the legislative authority of __________ (insert name of municipal corporation or county) as a condition for the agreement to take effect. This agreement t...

...ent the value of the real and personal property exempted pursuant to the agreement and a comparison of the stipulated and actual schedules for hiring new employees, for retaining existing employees, for the amount of payroll of the enterprise attributable to these employees, and for remediating and investing in establishing, expanding, renovating, or occupying a facility; (b) The number of agreements the terms...

...all agreements granting exemptions from property taxation under section 5709.88 of the Revised Code and any performance or audit reports required to be submitted pursuant to those agreements. With respect to each agreement, the council shall determine whether the owner of the exempted property has complied with the agreement, and may take into consideration any fluctuations in the business cycle unique to the owner's...

...or agreement in an instrument whereby a property owner agrees to a minimum service payment obligation shall be a covenant running with the land. Upon the proper recording of the instrument with the county recorder, the covenant is fully binding on behalf of and enforceable by the county, township, or municipal corporation against the property owner and any person acquiring an interest in the land and all successors a...

...ctions in the same manner as other real property tax exemptions, notwithstanding the indication in division (A) of section 5715.27 of the Revised Code that the owner of the property may file the application. An application for exemption may not be filed by a municipal corporation, township, or county for an exemption of a parcel under section 5709.40, 5709.73, or 5709.78 of the Revised Code if the property owner excl...

...The tax commissioner may, in accordance with section 5703.14 of the Revised Code, adopt rules to implement sections 5709.91 and 5709.911 of the Revised Code.

...s used in this section: (1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the ordinance or resolution creating the incentive district referred to in division (B) of this section was enacted or adopted, as reflected in the exempt tax list or the general tax list and duplicate o...

...s used in this section: (1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the resolution creating the incentive district referred to in division (B) of this section was adopted, as reflected in the exempt tax list or the general tax list and duplicate of real and public utilit...

...ded by, derived from, or implied by the Ohio Constitution, or any other law, including laws amended by this act , or any charter, order, resolution, or ordinance, and no inference shall be drawn to negate the authority thereunder by reason of express provisions contained in the amendment by this act of section 5709.91 of the Revised Code.

...ovements to one or more parcels of real property located within an existing incentive district, created by an incentive district ordinance adopted by the same municipal corporation, to be a public purpose and concurrently exempting a percentage of such improvements from real property taxation. (C) For the period that the exemptions are concurrent under division (B) of this section: (1) With respect to improvement...

...n tax year 1998 in the case of electric company tax value losses, and in tax year 1999 in the case of natural gas company tax value losses, payments shall be made to school districts and joint vocational school districts equal to one hundred per cent of the loss computed under division (D) of section 5727.85 of the Revised Code as in effect before July 1, 2015, as if the tax were a fixed-rate levy, but those payments...

...er may require an electric distribution company distributing qualifying kilowatt hours or, if the end user is a self-assessing purchaser, the end user, to report to the commissioner the number of qualifying kilowatt hours distributed through the meter of the qualifying end user. (F)(1) The payments required to be made under divisions (C), (D), and (H) of this section shall be paid from the local government tangible...

...ity or interexchange telecommunications company as defined in section 5727.01 of the Revised Code and leased back to the public utility or interexchange telecommunications company pursuant to a sale and leaseback transaction as defined in division (I) of section 5727.01 of the Revised Code. For tax year 2007 and thereafter, "taxable property" of a telephone, telegraph, or interexchange telecommunications company, ...

..., each taxpayer having taxable personal property with an aggregate taxable value in excess of ten thousand dollars shall make a return to the county auditor of each county in which any taxable property the taxpayer must return is required by this chapter to be listed. The taxpayer shall truly and correctly list on the return all taxable property so required to be listed, including property exempt under division (C)(...

...711.36 of the Revised Code, all taxable property shall be listed as to ownership or control, valuation, and taxing districts as of the beginning of the first day of January, annually, except that taxable personal property and credits used in business shall be listed as of the close of business of the last day of December, annually, and deposits not taxed at the source shall be listed as of the day fixed by the tax co...

...(A) Except as otherwise provided in division (B) of the section, returns shall be made, annually, between the fifteenth day of February and the thirtieth day of April. Upon verified application of any taxpayer, and for good cause shown, the county auditor may extend the time within which such taxpayer may make a return to the fifteenth day of June. If the county auditor fails to allow, in whole, a timely application ...

...ach person shall return all the taxable property of which the person is the owner, except property required by this section or the regulations of the tax commissioner to be returned for the person by a fiduciary; but this section does not authorize any person to omit from the person's return of taxable property the person's interest in investments and other taxable intangible property yielding income owned or ...

...A taxpayer who during the calendar year has transferred investments to the trustee of a trust fund shall list the investments transferred as to ownership and taxing district as of the date of such transfer, and as to valuation or income yield as of such first day of January; in listing such income yield, such taxpayers may deduct therefrom such portion of the income yield of the equitable interest in such trust fund ...

...Personal property used in business shall be listed and assessed in the taxing district in which such business is carried on. If such business is carried on in more than one taxing district in the same county, the return shall set forth the amount of the property used therein which is situated in each taxing district in such county, and the value of all the personal property used in business shall be apportioned to an...

...f the Revised Code, so that all taxable property shall be listed and assessed for taxation. The commissioner shall prescribe the forms of all blank returns consistently with such sections, and no return shall be made or accepted except on the proper prescribed form. Such rules and the forms prescribed may be varied to meet differing local conditions in the counties, but in prescribing such forms the commissioner shal...

... a gain it realizes on the sale of real property or investments. In such case the aggregate amount of income of the taxpayer from investments of the classes taxable under such sections may be included in the taxpayer's return without specification as to the sources thereof, and shall be taken as the assessment of his investments yielding income, in lieu of the assessment thereof as otherwise prescribed, unless the co...

...that with every return listing personal property used in business or credits, the taxpayer shall file a financial statement or balance sheet of such business as of the close of business on the day next preceding the date of listing. A taxpayer who is required to file a financial statement or balance sheet of his business pursuant to this section may be authorized or required by the commissioner to list his taxable p...

...Returns listing personal property used in business or credits shall be made in duplicate. One copy of each return so made shall be retained by the county auditor and the other copy shall be for the use of the tax commissioner. As to all taxable property shown in all other returns required by sections 5711.01 to 5711.36 of the Revised Code, to be made to the auditor, the auditor shall, as deputy of the commissioner, a...

...year 2004, each taxpayer having taxable property with an aggregate taxable value in excess of ten thousand dollars and required to be listed in more than one county shall make a combined return to the tax commissioner listing all its taxable property in this state, in conformity with sections 5711.01 to 5711.36 of the Revised Code, including property exempt under division (C)(3) of section 5709.01 of the Revised Code...

...ue of that taxpayer's tangible personal property within any taxing district of the county has increased or decreased in excess of five hundred thousand dollars from that reported by that taxpayer in such taxing district for the preceding tax year; or (B) The taxpayer, with its return, filed a claim for deduction from book value as provided by section 5711.18 of the Revised Code that would reduce the taxable value in...

...(A) The state medical board may issue, without examination, a special activity certificate to any nonresident person seeking to practice medicine and surgery or osteopathic medicine and surgery in conjunction with a special activity, program, or event taking place in this state. (B) An applicant for a special activity certificate shall submit evidence satisfactory to the board of all of the following: (1) The a...

...(A)(1) As used in this section: (a) "Free clinic" has the same meaning as in section 3701.071 of the Revised Code. (b) "Indigent and uninsured person" and "operation" have the same meanings as in section 2305.234 of the Revised Code. (2) For the purposes of this section, a person shall be considered retired from practice if the person's license has expired with the person's intention of ceasing to practice medi...

...at the applicant will have professional liability insurance through the applicant's employment with the academic medical center or affiliated physician group practice. (2) An attestation that the applicant agrees to practice only within the clinical setting of the academic medical center or for the affiliated physician group practice; (3) Three letters of reference from distinguished experts in the applicant's sp...

...(A) The state medical board shall issue, without examination, to an applicant who meets the requirements of this section a visiting clinical professional development certificate authorizing the practice of medicine and surgery or osteopathic medicine and surgery as part of the applicant's participation in a clinical professional development program. (B) To be eligible for a visiting clinical professional developmen...

... claims, which resulted in a finding of liability or in payment, have been filed against the applicant during the ten-year period immediately preceding the date of application and no malpractice claim against the applicant during that ten-year period has resulted in total payment of more than five hundred thousand dollars. (b) The applicant does not have a medical condition that could affect the applicant's abilit...

... (H) A physician is immune from civil liability, is not subject to professional disciplinary action by the state medical board or state board of pharmacy, and is not subject to criminal prosecution for any of the following actions: (1) Advising a patient, patient representative, or caregiver about the benefits and risks of medical marijuana to treat a qualifying medical condition; (2) Recommending that a patien...

...be a course or courses certified by the Ohio state medical association or Ohio osteopathic association, that assist physicians holding certificates to recommend in both of the following: (1) Diagnosing qualifying medical conditions as defined in section 3796.01 of the Revised Code; (2) Treating qualifying medical conditions with medical marijuana.

...ribed by the board. A petition shall be limited to one disease or condition and shall include a description of the disease or condition. A petition shall not seek to add a broad category of diseases or conditions. (B) On receipt of a petition, the board shall review it to determine whether to approve or deny the addition of the disease or condition described in the petition. The board may consolidate the review of p...

...(A) As used in this section: (1) "Rural hospital" means a hospital agency, as defined in section 140.01 of the Revised Code, that meets all of the following criteria: (a) Is in compliance with Chapter 3722. of the Revised Code; (b) Is located in a county that has a population of less than one hundred twenty-five thousand. (2) "Physician" means an individual authorized under Chapter 4731. of the Revised Code t...

...(A) As used in this section: (1) "Light-based medical device" means any device that can be made to produce or amplify electromagnetic radiation at wavelengths equal to or greater than one hundred eighty nm but less than or equal to 1.0 X 106 nm and that is manufactured, designed, intended, or promoted for irradiation of any part of the human body for the purpose of affecting the structure or function of the body. ...

...(A) A person shall be regarded as practicing medicine and surgery, osteopathic medicine and surgery, or podiatric medicine and surgery, within the meaning ofthis chapter, who does any of the following: (1) Uses the words or letters, "Dr.," "Doctor," "M.D.," physician," "D.O.," "D.P.M.," or any other title in connection with the person's name in any way that represents the person as engaged in the practice of medi...

...(A) The practice of medicine in all of its branches or the treatment of human ailments without the use of drugs or medicines and without operative surgery by any person not at that time holding a valid and current license or certificate as provided by Chapter 4723., 4725., or 4731. of the Revised Code is hereby declared to be inimical to the public welfare and to constitute a public nuisance. (B) The attorney genera...

...(A) This chapter does not apply to or prohibit in any way the administration of anesthesia by a certified registered nurse anesthetist under the direction of and in the immediate presence of an individual authorized by this chapter to practice medicine and surgery, osteopathic medicine and surgery, or podiatric medicine and surgery. (B) This chapter does not prohibit an individual from practicing as an anesthesiolo...

...ember of a band or cheerleading squad accompanying the athletic team; (d) The athletic team's mascot. (2) In providing medical services pursuant to division (B)(1) of this section, the person shall not provide medical services at a health care facility, including a hospital, an ambulatory surgical facility, or any other facility in which medical care, diagnosis, or treatment is provided on an inpatient or outpati...

...(A) As used in this section: (1) "Physician" means an individual authorized under this chapter to practice medicine and surgery or osteopathic medicine and surgery. (2) "Sonographer" means an individual who uses ultrasonic imaging devices to produce diagnostic images, scans, or videos or three-dimensional volumes of anatomical and diagnostic data. (B) A physician may delegate to a sonographer the authority t...

...All vouchers of the state medical board shall be approved by the board's president, the board's executive director, or another person authorized by the board.

...The secretary of the state medical board shall enforce this chapter and the rules adopted under it. If the secretary has knowledge or notice of a violation, the secretary shall investigate the matter, and, upon probable cause appearing, file a complaint and prosecute the offender. When requested by the secretary, the prosecuting attorney of the proper county shall take charge of and conduct such prosecution.

... gathered and disseminated through the Ohio law enforcement gateway established under section 109.57 of the Revised Code.

...All fines collected for violation of sections 4731.41 to 4731.43 of the Revised Code shall be distributed as follows: one half to the state medical board for deposit in accordance with section 4731.24 of the Revised Code and one half to the treasury of the county or municipal corporation in which the offense was committed.

...vent, the person's scope of practice is limited to the procedures that a physician authorized under this chapter to practice medicine and surgery is authorized to perform unless the person's scope of practice in the other state is more restrictive than in this state. If the latter is the case, the person's scope of practice is limited to the procedures that a physician in the other state may perform.

...vent, the person's scope of practice is limited to the procedures that a physician authorized under this chapter to practice osteopathic medicine and surgery is authorized to perform unless the person's scope of practice in the other state is more restrictive than in this state. If the latter is the case, the person's scope of practice is limited to the procedures that an osteopathic physician in the other state may...

...(A) As used in this section, "supplier" has the same meaning as in section 4725.28 of the Revised Code. (B) An individual authorized under this chapter to practice medicine and surgery or osteopathic medicine and surgery, on completion of a vision examination and diagnosis, shall give each patient for whom the individual prescribes any vision correcting item, device, or procedure, one copy of the prescription,...

...No person shall make, issue, publish, or cause to be made, issued, or published, for the purpose of sale, barter, or gift, a diploma, certificate, or writing representing the holder thereof to be a graduate of a medical school, college, or educational institution of medicine, unless such holder has attended a complete course of instruction therein, equal to the average course of instruction in other such schools, col...

...No person shall make, issue, or publish, for the purpose of sale, barter, or gift, a certificate, diploma, or other writing or document falsely representing the holder or receiver thereof to be a graduate of a medical school, college, or educational institution of medicine and entitled to the powers, privileges, or degrees thereby pretended to be conferred, or sell or dispose of, or offer to sell or dispose of such d...

...No surgeon or physician shall knowingly give to a person liable to be enrolled in the militia a false certificate of disability.