Ohio Revised Code Search

... 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 of any affiliate, as defined in section 122.15 of the Revised Code, of at least one billion dollars; (2) The marketplace seller or its affiliate, a...

...quirement 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 charges administered by the department of taxation that are not subject to a bona fide dispute. (2) The delivery network company has not, within the twel...

...hall be exempt from taxes as follows: (1) Any taxes imposed by this chapter or Chapter 5748. of the Revised Code for a taxable year commencing after 1990 if the individual is exempted by division (a)(1) of section 692 of the Internal Revenue Code from federal income taxes for such taxable year; (2) Any taxes imposed under this chapter or Chapter 5748. of the Revised Code for taxable years preceding those specified ...

...ble years beginning on or after January 1, 2017, the department of taxation shall determine and provide to the office of budget and management a report of the tax liability, before the application of any credits, under section 5747.02 of the Revised Code that arises from taxable business income, the tax liability, before the application of any credits, that arises from income, other than taxable business income, as m...

... when such compensation is paid for: (1) Agricultural labor as defined in division G of section 3121 of Title 26 of the United States Code; (2) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority; (3) Service performed in any calendar quarter by an employee unless the cash remuneration paid for such service is three hundred dollars or more and such servic...

... the tax imposed under this section: (1) "Electing pass-through entity" means a qualifying pass-through entity that elects to be subject to the tax levied under this section for a taxable year pursuant to division (C) of this section. (2) "Owner" means a person that is a partner, member, shareholder, or investor in an electing pass-through entity for any portion of the taxable year. (3) "Income" means the sum o...

...(A)(1) By the twenty-fifth day of July of each year, the tax commissioner shall estimate and certify the following for each county to its county auditor: (a) Its guaranteed share of the ensuing year's fund balance; (b) Its share of the excess of the ensuing year's fund balance; (c) Its total entitlement. (2) In December and in June following such estimations and certifications, the commissioner shall revise ...

...amounts paid to each fund as follows: (1) An amount equal to forty-one and sixty-seven one-hundredths per cent of one million dollars shall be divided among every county fund so that each township in the state receives an equal amount. (2) An amount equal to forty-one and sixty-seven one-hundredths per cent of one million dollars shall be divided among every county fund so that each township receives a proportionat...

...d in these funds in the tax budget: (1) Expenditures for permanent improvements as defined in division (E) of section 5705.01 of the Revised Code; (2) In the case of counties and townships, transfers to the road and bridge fund, and in the case of municipalities, transfers to the street construction, maintenance, and repair fund and the state highway improvement fund; (3) Expenditures for the payment of debt...

...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) As used in this section: (1) "PACE" means property assessed clean energy. (2) "Qualifying residential real property" means a single family residential dwelling, or other residential dwelling of three or fewer units. (3) "Residential PACE lien" means the encumbrance on the qualifying residential real property created by the special assessment for a residential PACE loan. (4) "Residential PACE loan" means t...

...s the program instituted under section 5162.21 of the Revised Code. (B) The administrator of the medicaid estate recovery program shall prescribe a form on which a beneficiary of a transfer on death designation affidavit as provided in section 5302.22 of the Revised Code, who survives the deceased owner of the real property or an interest in the real property or that is in existence on the date of death of the decea...

...mmon elements are common expenses. (B)(1) The declaration, either as filed and recorded by the declarant pursuant to section 5311.06 of the Revised Code or as amended by a vote of the unit owners exercising not less than ninety per cent of the voting power of the unit owners association, may provide that, regardless of undivided interests, the following common expenses shall be computed on an equal per unit basis: ...

...ey's fees in both types of action. (B)(1) Except as otherwise provided in the declaration or the bylaws, a unit owners association may initiate eviction proceedings, pursuant to Chapters 5321. and 1923. of the Revised Code, to evict a tenant for a violation of division (A) of this section. The action shall be brought by the unit owners association, as the unit owner's agent, in the name of the unit owner. (2) In ad...

...shall prohibit any of the following: (1) The placement of a flagpole that is to be used for the purpose of displaying, or the display of the flag of the United States or the national league of families POW/MIA flag on or within the limited common areas and facilities of a unit owner or on the immediately adjacent exterior of the building in which the unit of a unit owner is located, if the flag is displayed in acco...

...r of the following conditions apply: (1) The unit, as defined by the declaration, includes the roof, for which the cost to insure, maintain, repair, and replace is not a common expense and is instead the owner's responsibility. (2) The declaration specifically allows for and regulates the types and installation of solar energy collection devices in the common or limited common elements and establishes responsibil...

...(A)(1) An owners association shall administer a planned community, and a board of directors the owners elect from among the owners and their spouses shall exercise all power and authority of the owners association. If an owner is not an individual, any principal, member of a limited liability company, partner, director, officer, trustee, or employee of the owner may be elected to the board. The majority of the board ...

...(A)(1) In accordance with its declaration, all costs the owners association incurs in the administration, governance, and maintenance of a planned community are common expenses. Unless otherwise provided in the declaration, all costs of the administration, operation, maintenance, repair, and replacement of the common elements are common expenses. (2) The common expense liability of each lot shall be allocated...

...rge levied in accordance with section 5312.11 of the Revised Code, as well as any related interest, administrative late fees, enforcement assessments, collection costs, attorney's fees, and paralegal fees, that are chargeable against the lot and that remain unpaid ten days after any portion has become due and payable. (B) All of the following apply to a lien charged against a property pursuant to this section...

...r of the following conditions apply: (1) The cost to insure, maintain, repair, and replace the unit's roof or alternative location within the lot is not a common expense of the owners association and is instead the owner's responsibility. (2) The declaration specifically allows for and regulates the types and installation of solar energy collection devices within the planned community and establishes responsibili...

...(A) As used in this chapter : (1) "Borrower" means the person who receives a l oan from a lender secured by a mortgage on real property to which the borrower holds legal title and who is an applicant of the D.O.L.L.A.R. deed program. "Borrower" includes the original borrower's successor in interest. (2) "D.O.L.L.A.R. d eed in lieu of foreclosure" means a transaction in which a borrower, after default on a loan s ...

...r of the mortgage that is in default: (1) An application form as set forth in section 5315.02 of the Revised Code; (2) A request for modification and affidavit form developed under the home affordable modification program. (B) To qualify for the program, all of the following shall apply: (1) The applicant need not be eligible for another mortgage loss mitigation alternative or program. (2) The applicant's front-...

...(A) Subject to section 5321.03 of the Revised Code, a landlord may not retaliate against a tenant by increasing the tenant's rent, decreasing services that are due to the tenant, or bringing or threatening to bring an action for possession of the tenant's premises because: (1) The tenant has complained to an appropriate governmental agency of a violation of a building, housing, health, or safety code that is applica...

...eement shall do all of the following: (1) Keep that part of the premises that he occupies and uses safe and sanitary; (2) Dispose of all rubbish, garbage, and other waste in a clean, safe, and sanitary manner; (3) Keep all plumbing fixtures in the dwelling unit or used by him as clean as their condition permits; (4) Use and operate all electrical and plumbing fixtures properly; (5) Comply with the requirements i...

...ity under the following conditions: (1) The occupants have access to the storage space only for the purpose of storing and removing personal property. (2) The owner does not issue a warehouse receipt, bill of lading, or other document of title, as defined in section 1301.201 of the Revised Code, for the personal property stored in the storage space. "Self-service storage facility" does not include any garage...

... director in accordance with section 5501.04 of the Revised Code. (B) The purpose of the division is to integrate advanced air mobility capabilities into existing public service networks within the state and to support advanced air mobility public safety and national security objectives. (C) The responsibilities of the division shall include: (1) Incorporating advanced air mobility into state public transportat...

...(A) As used in this section: (1) "Career professional service" means that part of the competitive classified service that consists of employees of the department of transportation who, regardless of job classification, meet both of the following qualifications: (a) They are supervisors, professional employees who are not in a collective bargaining unit, confidential employees, or management level employees, all...

...(A) Notwithstanding sections 123.01 and 127.16 of the Revised Code the director of transportation may lease or lease-purchase all or any part of a transportation facility to or from one or more persons, one or more governmental agencies, a transportation improvement district, or any combination thereof, and may grant leases, easements, or licenses for lands under the control of the department of transportation. The d...

...age when all of the following apply: (1) The grass, weeds, or other natural growth are within the right-of-way of a state highway. (2) The state highway is within the corporate limits of the village. (3) The location of the grass, weeds, or other natural growth makes removal, pruning, or trimming difficult, dangerous, presents a significant financial hardship for the village, or is imperative for maintaining cl...

...rtment shall do all of the following: (1) Establish a safety program documentation standard for transit agencies operating, implementing, or significantly enhancing an applicable rail fixed guideway system within the state; (2) Oversee adoption of standards and oversee enforcement of laws for the personal safety and security of passengers and employees of rail fixed guideway systems; (3) Review and approve or disa...

...ransportation may do the following: (1) Elect to take over the transportation facility, including the succession of all right, title, and interest in the transportation facility, subject to any liens on revenues previously granted by the private entity; (2) Terminate the public-private agreement and exercise any other available rights and remedies. (B) In the event that the department elects to take over a ...

...(A) As used in this section: (1) "Amateur radio service" means the amateur service, the amateur-satellite service, and the radio amateur civil emergency service as provided for under 47 C.F.R. part 97. (2) "Amateur station" means a station in an amateur radio service consisting of the apparatus necessary for carrying on radio communications. (3) "Legislative authority" means the following: (a) With respect t...

...tment of public safety prior to January 1, 2017 shall be deposited into the fund. The director of public safety shall transfer money upon resolution of all legal proceedings in accordance with Chapter 2981. of the Revised Code. (B) There is hereby created the Ohio investigative unit custodial fund, which shall be in the custody of the treasurer of state, but shall not be part of the state treasury. All money seized ...

...As used in sections 5502.21 to 5502.51 of the Revised Code: (A) "Agency" means any administrative or operational division, including an office, department, bureau, board, commission, or authority, of the state or of a political subdivision thereof, including volunteer agencies, organizations, or departments. (B) "Attack" means any attack, either actual or imminent, or a series of attacks by an actual or pote...

...llowing activation criteria are met: (1) The local investigating law enforcement agency confirms that an abduction has occurred. (2) An abducted child is under eighteen years of age. (3) The abduction poses a credible threat of immediate danger of serious bodily harm or death to a child. (4) A law enforcement agency determines that the child is not a runaway and has not been abducted as a result of a child cu...