Ohio Revised Code Search

... 5555.45 to 5555.47, 5555.50, and 5555.81 to 5555.83 of the Revised Code except as otherwise provided in this section. (B) This section applies to and authorizes an improvement located wholly within a single county, an improvement located in a county and one or more other counties in this state, an improvement along the county line between a county and one or more other counties in this state, an improvement extendi...

...control devices adopted under section 4511.09 of the Revised Code, may erect and maintain at intersecting roads, at least one of which is a township road, suitable signposts showing the names and numbers of the roads. The cost of the signs shall be paid from the township road fund. (D) Subject to division (F) of this section, a board of township trustees, in conformity with the manual and uniform system of traffic ...

...in the same manner as other taxes. (B)(1) The authority granted in this section is in addition to the authority granted in section 5543.14 of the Revised Code to remove vegetation and the authority granted in section 5547.03 of the Revised Code to remove objects or structures constituting obstructions. (2) The authority granted in this section applies to land belonging to a township road whether owned in fee simple...

...d by the auditor of state under section 117.16 of the Revised Code. Except as otherwise provided in sections 505.08 and 505.101 of the Revised Code, when the board proceeds by contract, the contract shall, if the amount involved exceeds one hundred five thousand dollars, be let by the board to the lowest responsible bidder after advertisement for bids once, not later than two weeks, prior to the date fixed for the le...

...(A) As used in sections 5577.01 to 5577.14 of the Revised Code: (1) "Axle" means one or more load-carrying wheels mounted in a single transverse vertical plane. (2) "Spacing between axles" means the distance between any two successive such planes. (3) "Maximum axle load" means the gross weight of vehicle and load imposed by any axle upon the road surface. (4) "Maximum wheel load" means the proportionate gross wei...

...cle weight provisions of sections 5577.01 to 5577.09 of the Revised Code or the axle load limits of those sections. (B) If a vehicle described in division (A) of this section exceeds the weight provisions of sections 5577.01 to 5577.09 of the Revised Code by more than the allowance provided for in division (A) of this section, both of the following apply: (1) The applicable penalty prescribed in section 5577.99 o...

... or operator that is subject to Chapter 1514. of the Revised Code or when unloading or loading finished aggregate product within a ten-mile radius of a surface mining operation that is permitted and regulated under that chapter, all vehicles entering or leaving such an operation that have a gross vehicle weight as defined in division (JJ) of section 4501.01 of the Revised Code that is in excess of sixty-six thousand ...

..., vines, noxious weeds, and, until June 1, 1996, multiflora rose, growing within the limits of a county or township road or improved, graveled, or macadamized road, street, or alley within their jurisdiction.

... least one of the following methods: (1) In the print or digital edition of a newspaper of general circulation in the county; (2) On the official public notice web site established under section 125.182 of the Revised Code; (3) On the web site and social media account of the township. (B) Upon receiving information that wild parsnip, wild carrot, oxeye daisy, wild mustard, or noxious weeds are growing in a to...

...lation of division (A) of section 5589.21 or 5589.211 of the Revised Code shall be paid as follows: (1) To the railroad grade crossing improvement fund of the county if the violation occurred in an unincorporated area of the county; (2) To the railroad grade crossing improvement fund of the municipal corporation in which the violation occurred if the violation occurred in a municipal corporation. (B) The board of ...

... revenues, as provided in sections 5593.10 and 5593.16 of the Revised Code, for the purpose of paying any part of the cost of any bridge or bridges; (G) Fix and revise from time to time and charge and collect tolls for transit over each bridge constructed or acquired by it; (H) Acquire, hold, and dispose of real and personal property in the exercise of its powers and the performance of its duties under this ch...

...nce with a cooperative agreement. (B)(1) The cooperative agreement shall provide for the creation of a governing board consisting of the following individuals: (a) One county commissioner from each county that is a party to the agreement or a designee appointed by the board of county commissioners of the county for the purpose of serving on the governing board; (b) The county engineer of each such county or a d...

...nt containing all of the following: (1) A description or analysis of the deficiencies of the existing transportation system in the counties participating in the project and of projected needs or deficiencies of the system in ensuing years under reasonable assumptions about development, population trends, and other factors affecting transportation infrastructure in the counties; (2) A comprehensive list of the t...

...ommissioners by sections 307.86 to 307.91 of the Revised Code. (B) Sue and be sued in its own name, plead and be impleaded, provided any actions against the governing board or the regional transportation improvement project shall be brought in the court of common pleas of a county that is a party to the cooperative agreement or in the court of common pleas of the county in which the cause of action arose, and all ...

...nsfer a business, as defined in section 1354.01 of the Revised Code, as necessary, convenient, or proper for either of the following: (1) The construction, maintenance, repair, or operation of opportunity corridor improvements described in the memorandum of understanding; (2) Otherwise advancing the objectives of the qualified RTIP. (F) Form, participate in the management of, and contract with a public-priva...

... from any of the following sources: (1) The general revenue fund of the state; (2) License tax revenue derived from an annual motor vehicle license tax imposed pursuant to section 4504.22 of the Revised Code; (3) Payments in lieu of taxes derived under section 5709.42, 5709.45, 5709.48, 5709.74, or 5709.79 of the Revised Code if the real property for which such payments are made will benefit from the propose...

...specified in this section or section 5701.03 of the Revised Code, all buildings, structures, improvements, and fixtures of whatever kind on the land, and all rights and privileges belonging or appertaining thereto. "Real property" does not include a manufactured home as defined in division (C)(4) of section 3781.06 of the Revised Code or a mobile home, travel trailer, or park trailer, each as defined in section 4501....

...ey general for collection under section 131.02 of the Revised Code. (B) The tax commissioner and the attorney general shall consider the following standards when ascertaining with respect to a claim whether a compromise or payment-over-time agreement is in the best interests of the state under division (E) of section 131.02 of the Revised Code: (1) There exists a doubt as to whether the claim can be collected. (2)...

...ssioner shall adopt rules under Chapter 119. of the Revised Code that, except as otherwise provided in division (B) of this section, require that any search of any of the databases of the department of taxation be tracked so that administrators of the database or investigators can identify each account holder who conducted a search of the database. (B) The rules adopted under division (A) of this section shall not ...

...(A) As used in this section: (1) "Instrument" has the same meaning as in section 1303.03 of the Revised Code. (2) "Financial transaction device" has the same meaning as in section 113.40 of the Revised Code. (B) If a taxpayer or employer required by any tax administered by the department of taxation to pay taxes, penalties, interest, or other charges arising from unpaid taxes makes payment of the taxes, pena...

...(A) As used in this section: (1) "Document" means any report, return, schedule, statement, claim, or other document intended for submission to any state or county official or department concerning any tax administered by the department of taxation. (2) "Preparer" means any person who, for compensation, prepares for another, or assists another in preparing, any document. (B) The tax commissioner may designate docum...

...uditor shall provide to the taxpayer: (1) A written description of the basis for the assessment and any penalty required to be imposed with the assessment; (2) A written description of the taxpayer's right to appeal the assessment and an explanation of the steps required to request administrative review by the tax commissioner; (3) A written description of the collection remedies available to the state, including ...

...(A) As used in this section: (1) "Sham transaction" means a transaction or series of transactions without economic substance because there is no business purpose or expectation of profit other than obtaining tax benefits. (2) "Tax" includes any tax or fee administered by the tax commissioner. (3) "Taxpayer" includes any entity subject to a tax. (4) "Controlled group" means two or more persons related in such a wa...

...(A) As used in this section: (1) "Taxpayer" means a person subject to or previously subject to a tax or fee, a person that remits a tax or fee, or a person required to or previously required to withhold or collect and remit a tax or fee on behalf of another person. (2) "Tax or fee" means a tax or fee administered by the tax commissioner. (3) "Credit account balance" means the amount that a taxpayer remits to...

...Not later than April 1, 2009, the department of taxation shall acquire the necessary hardware, software, and services to establish and implement a tax discovery data system to increase the efficiency of tax collections in the state. The system must be fully integrated and pre-staged for the purposes of assisting in revenue analysis, discovering noncompliant taxpayers, and collecting taxes from those taxpayers. ...