Ohio Revised Code Search

...vision if all of the following apply: (1) The county, township, or municipal corporation proposing the project declares to the state or political subdivision the reasonable necessity of the construction or improvement. The declaration shall be by resolution or ordinance. A certified copy shall be sent to the director of transportation when a state highway is the subject of the proposal and to the affected political ...

...(A)(1) A person that receives an invoice from the Ohio turnpike and infrastructure commission may request an administrative hearing with the commission at the commission's principal office to dispute the invoice. The person may present evidence at the hearing. (2) Notwithstanding sections 1901.18, 1901.20, 1907.02, and 1907.031 of the Revised Code, the commission has exclusive original jurisdiction over a dispute r...

...e bidder, in accordance with section 9.312 of the Revised Code, after advertisement, in accordance with section 7.16 of the Revised Code, for not less than two consecutive weeks in a newspaper of general circulation and in such other publications as the commission determines. The notice shall state the general character of the work and the general character of the materials to be furnished, the place where plans and ...

...sion shall do both of the following: (1) Send notice to the governor and the presiding officers and minority leaders of the senate and house of representatives that details the proposed increase to the toll rate structure or the expansion of the sphere of responsibility of the commission beyond the Ohio turnpike, including a description of and a justification for the increase or expansion; (2) Commence holdin...

...portation improvement district may: (1) Adopt bylaws for the regulation of its affairs and the conduct of its business; (2) Adopt an official seal; (3) Sue and be sued in its own name, plead and be impleaded, provided any actions against the district shall be brought in the court of common pleas of the county in which the principal office of the district is located, or in the court of common pleas of the count...

...(A) As used in this section: (1) "Electric cooperative" has the same meaning as in section 4928.01 of the Revised Code. (2) "Service facilities" includes any conduit, cable, wire, tower, pole, or other equipment or appliance of a public utility or electric cooperative. (B) A township shall lose all rights in and to any public road, highway, street, or alley which has been abandoned and not used for a period of twe...

... least one of the following methods: (1) In the print or digital edition of a newspaper of general circulation in the county in which the road is located; (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. If the township maintains a web site on the internet, the same notice also shall be posted on th...

...rt thereof shall be assessed against: (1) The real estate abutting upon said improvement; (2) The real estate situated within one-half mile of either side thereof; (3) The real estate situated within one mile of either side thereof, according to the benefits accruing to such real estate; (B) Any balance shall be paid: (1) From the proceeds of any levy for road purposes upon the grand duplicate of all the taxable...

... load, greater than the following: (A)(1) In vehicles having metal tires three inches or less in width, a load of five hundred pounds for each inch of the total width of tire on all wheels; (2) When the tires on such vehicles exceed three inches in width, an additional load of eight hundred pounds shall be permitted for each inch by which the total width of the tires on all wheels exceeds twelve inches. (B) In veh...

...a written permit issued under section 4513.34 of the Revised Code: (1) Operate a two-axle fire engine, with a front axle maximum weight of twenty-four thousand pounds and a rear axle maximum weight of thirty-three thousand five hundred pounds and a minimum wheelbase of fifteen feet, on all roadways in the state; (2) Operate a fire engine with a maximum gross vehicle weight of eighty-six thousand pounds on the int...

...cle shall have a width in excess of: (1) One hundred four inches for passenger bus type vehicles operated exclusively within municipal corporations; (2) One hundred two inches, excluding such safety devices as are required by law, for passenger bus type vehicles operated over freeways, and such other state roads with minimum pavement widths of twenty-two feet, except those roads or portions of roads over which op...

...do not apply to any of the following: (1) A person who is engaged in the initial towing or removal of a wrecked or disabled motor vehicle from the site of an emergency on a public highway where the vehicle became wrecked or disabled to the nearest site where the vehicle can be brought into conformance with the requirements of this chapter, to the nearest storage facility, or to the nearest qualified repair facility;...

...ngs as given those terms in section 4511.01 of the Revised Code. (B)(1) Except as provided in division (B)(2) of this section, no person shall operate any motor vehicle, other than a public safety vehicle or school bus, that is equipped with studded tires on any street or highway in this state, except during the period extending from the first day of November of each year through the fifteenth day of April o...

...fies for this exception if division (B)(1) or (2) of this section applies: (1) During any period that a person owns such property in this state: (a) The property is to be shipped from a warehouse or place of storage in this state to the owner of the property or persons other than customers at locations outside this state for use, processing, or sale; or (b) The property is located in public or private warehous...

...f any shareholder, payable in either: (1) Shares of stock or rights to acquire such shares; (2) Cash, notes, debentures, bonds, or other property; (C) The income yield of shares of stock which were not outstanding for the full calendar year next preceding the date of listing of like kind as other shares of the same corporation outstanding for such year shall be the same as the income yield of the shares of like ki...

...ding but not limited to appeals from: (1) Actions of county budget commissions; (2) Decisions of county boards of revision; (3) Actions of any assessing officer or other public official under the tax laws of this state; (4) Final determinations by the tax commissioner of any preliminary, amended, or final tax assessments, reassessments, valuations, determinations, findings, computations, or orders made by the tax...

...e appeal is either of the following: (1) Commenced under section 5717.01 of the Revised Code in which the property at issue qualifies for the partial tax exemption described in section 319.302 of the Revised Code; or (2) Commenced under section 5717.011 or 5717.02 of the Revised Code when the amount in controversy claimed by the taxpayer does not exceed ten thousand dollars exclusive of interest and penalty. ...

...discernible by the general public. (C)(1) If the commissioner makes a request for identifying information and the commissioner does not receive valid identifying information within thirty days of making the request, the commissioner may impose a penalty upon the person to whom the request was directed of up to one hundred dollars. If, after the expiration of this thirty day period, the commissioner makes one or more...

...Before January 1, 2008, the tax commissioner and the treasurer of state shall consult and jointly adopt policies and procedures for the processing of payments of taxes administered by the tax commissioner such that payments are deposited in or credited to the appropriate account or fund within thirty days after receipt by the commissioner or treasurer. The policies and procedures shall apply to all such payment...

...ts one of the following requirements: (1) The person holds from an accredited college or university a baccalaureate or higher degree in accounting, business, business administration, public administration, management, or other business-related field that is acceptable to the tax commissioner, a doctoral degree in law, a bachelor of laws degree, or a master of laws degree in taxation. (2) The person possesses ...

...or employment of the department. (B)(1) For purposes of an audit pursuant to section 117.15 of the Revised Code, or an audit of the department pursuant to Chapter 117. of the Revised Code, or an audit, pursuant to that chapter, the objective of which is to express an opinion on a financial report or statement prepared or issued pursuant to division (A)(7) or (9) of section 126.21 of the Revised Code, the officers ...

...(A) As used in this section: (1) "Tax expenditure" means a tax provision in the Revised Code that exempts, either in whole or in part, certain persons, income, goods, services, or property from the effect of taxes levied by the state, including, but not limited to, tax deductions, exemptions, deferrals, exclusions, allowances, credits, reimbursements, and preferential tax rates, provided all of the following apply ...

...person for any tax due under Chapter 5741. of the Revised Code, or any penalty, interest, or additional charge on such tax, after the expiration of seven years, including any extension, from the date the tax return or report was due if the amount of tax due was not reported and paid, provided that the seven-year period shall be extended by the period of any lawful stay to the assessment. The commissioner shall ...

...n application for refund under section 718.91, 3734.905, 4307.05, 4307.07, 5726.30, 5727.28, 5727.91, 5728.061, 5733.12, 5735.122, 5735.13, 5735.14, 5735.141, 5735.142, 5735.18, 5736.08, 5739.07, 5739.071, 5739.104, 5741.10, 5743.05, 5743.53, 5747.11, 5749.08, 5751.08, or 5753.06 of the Revised Code, or an application for compensation under section 5739.061 of the Revised Code, if the tax commissioner determines that...

...f the following reductions in taxes: (1) The reduction authorized under division (B) of section 323.152 of the Revised Code; (2) The reductions authorized under division (A) of section 323.152 and section 4503.065 of the Revised Code. (B) Each county auditor shall have access to the property tax relief screening system authorized under this section. If a county auditor discovers an error in the system relative ...