Ohio Revised Code Search

...(A) As used in this section: (1) "Eligible school district" means a city, local, or exempted village school district in which the taxes charged and payable for current expenses on residential/agricultural real property in the tax year preceding the year in which the levy authorized by this section will be submitted for elector approval or rejection are greater than two per cent of the taxable value of the residenti...

...(A) As used in this section: (1) "Oil" means all grades of crude oil. (2) "Gas" means all forms of natural gas. (3) "Well" means an oil or gas well or an oil and gas well. (4) "M.C.F." means one thousand cubic feet. (5) "Commonly metered wells" means two or more wells that share the same meter. (6) "Total production" means the total amount of oil, measured in barrels, and the total amount of gas, measured in M....

...g the taxing districts as follows: (A)(1) In the case of a telegraph, interexchange telecommunications, or telephone company that owns miles of wire in this state, the value apportioned to each taxing district shall be the same percentage of the total value apportioned to all taxing districts as the miles of wire owned by the company within the taxing district are to the total miles of wire owned by the compan...

...(A) If a decedent dies on or after July 1, 1989, and before January 1, 2001, sixty-four per cent of the gross amount of taxes levied and paid under this chapter shall be for the use of the municipal corporation or township in which the tax originates, and shall be credited as provided in division (A)(1), (2), or (3) of this section: (1) To the general revenue fund in the case of a city; (2) To the general revenue f...

...For tax years prior to tax year 2014, the tax hereby charged each corporation subject to this chapter shall be the greater of the sum of divisions (A) and (B) of this section, after the reduction, if any, provided by division (J) of this section, or division (C) of this section, after the reduction, if any, provided by division (J) of this section, except that the tax hereby charged each financial institution subject...

...ted to, the two grades of kerosene, no. 1-K and no. 2-K, commonly known as K-1 kerosene and K-2 kerosene, respectively, described in the American Society for Testing Materials Standard D-3699, in effect on January 1, 1999, and aviation grade kerosene. (D) "Diesel fuel" means any liquid fuel capable of use in discrete form or as a blend component in the operation of engines of the diesel type, including transmix when...

...(A) As used in this section: (1) "Convention center" has the same meaning as in section 307.695 of the Revised Code. (2) "Convention center headquarters hotel" means a hotel designated as such in authorizing legislation. (3) "Convention center headquarters hotel facilities" means a convention center headquarters hotel, the convention center associated with the convention center headquarters hotel, and any im...

...r. Except as provided in sections 5741.071 and 5747.072 of the Revised Code, a marketplace facilitator shall be treated as the "seller" with respect to all sales facilitated by the marketplace facilitator on behalf of one or more marketplace sellers on and after the first day of the first month that begins at least thirty days after the marketplace facilitator first has substantial nexus with this state. Otherwise...

...ealer" includes only those persons: (1) Who bring in or cause to be brought into this state unstamped cigarettes purchased directly from the manufacturer, producer, or importer of cigarettes for sale in this state but does not include persons who bring in or cause to be brought into this state cigarettes with respect to which no evidence of tax payment is required thereon as provided in section 5743.04 of the Revi...

...(A) As used in this section: (1) "Qualifying closely-held C corporation" means a person classified for federal income tax purposes as an association taxed as a corporation and that has more than fifty per cent of the value of its outstanding stock or equity owned, directly or indirectly, by or for not more than five qualifying persons. For the purposes of this division, the ownership of stock shall be determined un...

...(A) As used in this section: (1) "County's proportionate share of the calendar year 2007 LGF and LGRAF distributions" means the percentage computed for the county under division (B)(1)(a) of section 5747.501 of the Revised Code. (2) "County's proportionate share of the total amount of the local government fund additional revenue formula" means each county's proportionate share of the state's population as determi...

...(A)(1) Unless the judgment or decree granting the divorce, dissolution of marriage, or annulment specifically provides otherwise, and subject to division (A)(2) of this section, if the title to any personal property is held by two persons who are married to each other, if the title is so held for the joint lives of the spouses and then to the survivor of them, and if the marriage of the spouses subsequently is termin...

...(A) As used in this section: (1) "Affirmative defense" means any special defense that, although not denying that the accused committed the objective acts constituting the offense charged, denies, in whole or in part, criminal responsibility for those acts. (2) "Bodily harm" means any offensive touching of another, however slight, that does not result in grievous bodily harm. (3) "Consent" means words or overt...

...(A) As used in this section: (1) "Employer" includes a person that is a related member to or of an employer. (2) "Professional athlete" means an athlete who performs services in a professional athletic event for wages or other remuneration. (3) "Professional entertainer" means a person who performs services in the professional performing arts for wages or other remuneration on a per-event basis. (4) "Public figur...

...(A)(1) For each taxable year, every taxpayer shall file an annual return. Such return, along with the amount of tax shown to be due on the return less the amount paid for the taxable year under section 718.88 of the Revised Code, shall be submitted to the tax commissioner, on a form and in the manner prescribed by the commissioner, on or before the fifteenth day of the fourth month following the end of the taxpayer's...

...ntment as a volunteer firefighter. (B)(1) The fire chief of the city fire department may request that the superintendent of BCII obtain information from the federal bureau of investigation as a part of the criminal records check requested pursuant to division (A) of this section. (2) A fire chief authorized by division (A) of this section to request a criminal records check shall provide to each person for whom the...

...ntment as a volunteer firefighter. (B)(1) The fire chief of the village fire department may request that the superintendent of BCII obtain information from the federal bureau of investigation as a part of the criminal records check requested pursuant to division (A) of this section. (2) A fire chief authorized by division (A) of this section to request a criminal records check shall provide to each person for whom ...

...(A)(1) The department of rehabilitation and correction may contract for the private operation and management pursuant to this section of the initial intensive program prison established pursuant to section 5120.033 of the Revised Code, if one or more intensive program prisons are established under that section, and may contract for the private operation and management of any other facility under this section. Countie...

...(A) As used in this section: (1) "License" means an authorization evidenced by a license, certificate, registration, permit, card, or other authority that is issued or conferred by a licensing authority to an individual by which the individual has or claims the privilege to engage in a profession, occupation, or occupational activity over which the licensing authority has jurisdiction. "License" does not include a ...

...(A)(1) Not later than sixty days after receipt of an application submitted under section 931.02 of the Revised Code, the board of township trustees of each township in which the land that is proposed for enrollment in an agricultural security area is located and the board of county commissioners of each county in which the land is located shall hear the application at the next regularly scheduled meeting of the board...

...(A) As used in this section: (1) "Caucus" means all of the members of either house of the general assembly who are members of the same political party. (2) "Committee" means any committee of either house of the general assembly, a joint committee of both houses of the general assembly, including a committee of conference, or a subcommittee of any committee listed in division (A)(2) of this section. (3) "Meeting" m...

...(A)(1) There is created the commission on eastern European affairs. The commission shall be made up of the following members: (a) Three members appointed by the governor, with the advice and consent of the senate, to serve a term ending one year after the appointment; (b) Four members appointed by the governor, with the advice and consent of the senate, to serve a term ending two years after the appointment; ...

... of a request pursuant to section 505.381, 737.081, 737.221, or 4765.301 of the Revised Code, a completed form prescribed pursuant to division (C)(1) of this section, and a set of fingerprint impressions obtained in the manner described in division (C)(2) of this section, the superintendent of the bureau of criminal identification and investigation shall conduct a criminal records check in the manner described in div...

..., that includes all of the following: (1) The information required under section 3503.14 of the Revised Code to register to vote; (2) The program participant's program participant identification number; (3) If the program participant is currently registered to vote at another address, the address at which the program participant is registered to vote and a statement that, if the program participant is registered i...

...(A)(1) Except as provided in divisions (A)(2) and (G) of this section or as otherwise provided by the instrument creating the trust, a trust company acting as fiduciary under any instrument and having funds of the trust which are to be invested may, in addition to any other investments authorized to a trust company by law, invest them in any of the following: (a) Forms of investments enumerated or described in,...