Ohio Revised Code Search

...y budget commission under section 5747.51 of the Revised Code may be appealed to the board of tax appeals in the manner and with the effect provided in section 5705.37 of the Revised Code, in accordance with the following rules: (A) The notice of appeal shall be signed by the authorized fiscal officer and shall set forth in clear and concise language: (1) A statement of the action of the budget commission appeale...

...s, it shall do all of the following: (1) Submit the question to the electors of the district at the next general election; (2) Send a copy of the petition to the tax commissioner; (3) If the rate of one or more property tax levies was reduced for the duration of the income tax levy pursuant to division (B)(2) of section 5748.02 of the Revised Code, request that the county auditor certify to the board, in the sa...

...hool 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 as defined in divisions (G) and (E)(1) of section 5748.01 of the Revised Code may replace that tax with a tax on school district income as defined in divisions (G) and (E)(2) of section 5748.01 of the Revised Code by following the proced...

...(A) As used in this section: (1) "Borrower" means any person that receives a loan from the director of development under section 166.21 of the Revised Code, regardless of whether the borrower is subject to the tax imposed by this chapter. (2) "Qualified research and development loan payments" has the same meaning as in section 166.21 of the Revised Code. (3) "Related member" has the same meaning as in section 5733...

...vision, all of the following apply: (1) During the lifetime of the settlor, the property of a revocable trust is subject to claims of the settlor's creditors. (2) Except to the extent that a trust is established pursuant to, or otherwise is wholly or partially governed by or subject to Chapter 5816. of the Revised Code, with respect to an irrevocable trust, a creditor or assignee of the settlor may reach the max...

...is division for commencing an action: (1) An action to contest the validity of the trust; (2) An action to contest the validity of any amendment to the trust that was made during the lifetime of the settlor of the trust; (3) An action to contest the revocation of the trust during the lifetime of the settlor of the trust; (4) An action to contest the validity of any transfer made to the trust during the lifetime o...

...r any of the following circumstances: (1) A person designated as trustee rejects the trusteeship; (2) A person designated as trustee cannot be identified or does not exist; (3) A trustee resigns; (4) A trustee is disqualified or removed; (5) A trustee dies; (6) A guardian of the estate or person is appointed for an individual serving as trustee. (B) If one or more cotrustees remain in office, a vacancy in a tr...

...ng the trustee as provided in section 5810.12 of the Revised Code, a sale, encumbrance, or other transaction involving the investment or management of trust property entered into by the trustee for the trustee's own personal account or that is otherwise affected by a conflict between the trustee's fiduciary and personal interests is voidable by a beneficiary affected by the transaction unless one of the followi...

...the authority conferred by section 5808.15 of the Revised Code, a trustee may do all of the following: (A) Collect trust property and accept or reject additions to the trust property from a settlor or any other person; (B) Acquire or sell property, for cash or on credit, at public or private sale; (C) Exchange, partition, or otherwise change the character of trust property; (D) Deposit trust money in an account i...

...on and one of the following applies: (1) The beneficiary's estate was administered as an intestate estate in the jurisdiction in which the beneficiary was domiciled at death, and the trustee does both of the following: (a) Distributes the personal property included in the distribution to the person or persons who were determined to be the heirs of the beneficiary in that administration, in the same manner as ...

...on the date of the gift or transfer: (1) If the subject of the gift or transfer is a security in registered form, by registering it in the name of the donor or transferor, another person who is eighteen years of age or older, or a trust company, followed, in substance, by the words: "as custodian for ________________ (name of minor) under the Ohio Transfers to Minors Act ; " (2) If the subject of the gift or tran...

...ed in a manner prescribed by sections 5814.01 to 5814.10 of the Revised Code. (B) A custodian may resign and designate the custodian's successor by doing all of the following: (1) Executing an instrument of resignation that designates the successor custodian; (2) Causing each security that is custodial property and in registered form to be registered in the name of the successor custodian followed, in substance...

...that satisfies both of the following: (1) The property is granted to a surviving spouse of the testator or other settlor. (2) The property qualifies for the federal estate tax marital deduction allowed by subtitle B, Chapter 11 of the "Internal Revenue Code of 1986," 26 U.S.C. 2056, as amended, the estate tax marital deduction allowed by division (A) of section 5731.15 of the Revised Code, or the qualified terminab...

...rument. (E) Both of the following: (1) A transferor's potential or actual receipt of income or principal from a charitable remainder unitrust or charitable remainder annuity trust as those terms are defined in section 664 of the Internal Revenue Code; (2) The transferor's right, at any time and from time to time by written instrument delivered to the trustee, to release the transferor's retained interest in tha...

...the following statements under oath: (1) The property being transferred to the trust was not derived from unlawful activities. (2) The transferor has full right, title, and authority to transfer the property to the legacy trust. (3) The transferor will not be rendered insolvent immediately after the transfer of the property to the legacy trust. (4) The transferor does not intend to defraud any creditor by tra...

...lected in the following manners: (A)(1) Division (A)(2) of this section applies if in any action involving a legacy trust or any trustee of the legacy trust a court enters or issues any order in which or by which the court declines to apply the law of this state in determining any of the following matters: (a) The validity, construction, or administration of the trust; (b) The effect of any term or condition o...

...(A)(1) The court shall declare the will valid if it finds all of the following: (a) The will was properly executed pursuant to section 2107.03 of the Revised Code or under any prior law of this state that was in effect at the time of execution. (b) The testator had the requisite testamentary capacity, was free from undue influence, and was not under restraint or duress. (c) The execution of the will was not th...

...of a will's validity under division (A)(1) of section 5817.10 of the Revised Code, the will may be modified by a later will or codicil executed according to the laws of this state or another state, and the will may be revoked under section 2107.33 of the Revised Code or other applicable law. (B) The revocation by a later will, or other document under section 2107.33 of the Revised Code, of a will that has been decl...

...f a trust's validity under division (B)(1) of section 5817.10 of the Revised Code, the trust may be modified, terminated, revoked, or reformed under sections 5804.10 to 5804.16 of the Revised Code, or other applicable law. (B) The modification, termination, revocation, or reformation by a new trust or other document of a trust that has been declared valid under division (B)(1) of section 5817.10 of the Revised Code...

...As used in this chapter and section 5919.34 of the Revised Code: (A) "Child" includes natural and adopted children and stepchildren who have not been legally adopted by the veteran parent provided that the relationship between the stepchild and the veteran parent meets the following criteria: (1) The veteran parent is married to the child's natural or adoptive parent at the time application for a scholarship gr...

... that contain all of the following: (1) Conclusions as to whether the court had jurisdiction over the accused and the offense; (2) Conclusions as to whether the charge and specification stated an offense; (3) Conclusions as to whether the sentence was within the limits prescribed by law; (4) A response to each allegation of error made in writing by the accused; (5) If the case is sent for action under divi...

... in addition to complying with section 6109.07 of the Revised Code and rules adopted under it, shall obtain an initial license from the director. The person shall submit an application for the initial license at least forty-five days prior to commencing the operation of the system. (C) A license shall expire on the thirtieth day of January in the year following its issuance. (D) A license shall be renewed annua...

...tigation as required under division (B)(1)(a) of section 6111.313 of the Revised Code: (1) A requirement that all mitigation for an ephemeral feature that is a water of the state be monitored for up to two years following the completion of mitigation construction activities. If the mitigation areas meet or exceed the performance criteria before the end of the second year of mitigation monitoring, no further monitor...

...of sewage and industrial wastes. (B)(1) The agency shall investigate the works or means employed in the collection, treatment, and disposal of sewage and industrial wastes whenever considered necessary or whenever requested to do so by local health officials and may issue and enforce orders and shall adopt rules governing the operation and maintenance of the works or means of treatment and disposal of such sewage ...

...(A)(1) The director of environmental protection shall adopt rules that establish criteria for three levels of credible data related to surface water monitoring and assessment. The rules pertaining to each level shall establish requirements for data assessment, sample collection and analytical methods, and quality assurance and quality control procedures that must be followed in order to classify data as credibl...