Ohio Revised Code Search
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Section 323.132 | Paying delinquent taxes.
...If one-half of the current taxes charged against an entry of real estate is not paid on or before the thirty-first day of December of the year for which they are charged or on or before the last day for such payment as extended pursuant to section 323.17 of the Revised Code, that amount, together with the penalty charged under division (A)(1) of section 323.121 of the Revised Code and all ... |
Section 323.152 | Reductions in taxable value.
... occupied, by the surviving spouse of a public service officer killed in the line of duty shall be reduced for each year for which an application for the reduction has been approved. The reduction shall equal the product obtained by multiplying fifty thousand dollars of the true value of the property in money, as adjusted under division (A)(1)(d) of this section, by the amounts described in divisions (A)(1)(c)(ii) to... |
Section 323.153 | Application for reduction in real property taxes.
...r officer of the board of trustees of a retirement or pension fund in this state or another state or from the chief or other chief executive of the department, agency, or other employer for which the public service officer served when killed in the line of duty affirming that the public service officer was killed in the line of duty. An application for a reduction under division (A) of section 323.152 of the Revis... |
Section 323.158 | Partial real property tax exemption.
...certifies the tax duplicate of real and public utility property for that tax year to the county treasurer. Upon adopting the resolution, the board shall certify copies of it to the county auditor and the tax commissioner. (C) After complying with sections 319.301, 319.302, and 323.152 of the Revised Code, the county auditor shall reduce the remaining sum to be levied against a homestead by the percentage called for ... |
Section 323.17 | Extending time for delivery of tax duplicate.
...When any taxing authority in the county has certified to the board of elections a resolution that would serve to place upon the ballot at a general election or at any special election held prior to the general election but subsequent to the first Tuesday after the first Monday in May the question of a tax to be levied on the current tax list and duplicate for any purpose, or if the auditor has not received the certif... |
Section 323.31 | Delinquent tax contract with treasurer.
...eral tax list and duplicate of real and public utility property or the manufactured home tax list and duplicate that remain unpaid after the last day prescribed for payment of the first installment of such taxes without penalty, and any penalties associated with such taxes. |
Section 323.32 | Payments received in settlement of claims arising from delinquent property tax charges and ordered to be paid by railroad company under plan of reorganization.
...ent taxes from any current general bond retirement levy or one which has since expired, said funds may be credited to the current bond retirement fund and used to service any current bond indebtedness, or may be credited to the general operating fund of the district, if so designated by a majority of the members of the taxing authority of the taxing district. (E) Except as provided in division (H) of this section, w... |
Section 323.43 | Authorizing or consenting to payment by taxes by another.
...ised amount or to have the coal sold at public sale in accordance with law. The certificate filed with the recorder shall be recorded and canceled in the same manner as mortgages on real estate in the official records of the county recorder. The county recorder shall receive the fees prescribed by law for recording real estate mortgages. |
Section 323.47 | Lien on land to be discharged out of proceeds of sale.
...shall enter that amount on the real and public utility property tax duplicate opposite the property; the amount of the excess shall be payable at the next succeeding date prescribed for payment of taxes in section 323.12 of the Revised Code. If the plaintiff in an action that results in a sale or election in accordance with this division is the land's or real estate's purchaser or electing party, the court shall ... |
Section 3311.50 | County school financing district.
...cational service center governing board employees to perform any of the functions necessary in the performance of its duties as a taxing authority. A county school financing district shall not employ any personnel. With the approval of a majority of the members of the board of education of each school district within the territory of the county school financing district, the taxing authority of the financing distri... |
Section 3317.021 | Tax commissioner information for school funding computations.
...nformation is available, and the median Ohio adjusted gross income of the residents of the school district determined on the basis of tax returns filed for the second preceding tax year by the residents of the district. (6) For fiscal years 2024 and 2025, the number of state tax returns filed by the residents of the district for the most recent year for which this information is available. (B) On or before the ... |
Section 3317.0210 | Adjusting for taxes uncollectable due to bankruptcy.
...(A) As used in this section: (1) "Bankruptcy Reform Act" means the "Bankruptcy Reform Act of 1978," 92 Stat. 2558, 11 U.S.C. 301, as amended. (2) "Chapter 11 corporation" means a corporation, company, or other business organization that has filed a petition for reorganization under Chapter 11 of the "Bankruptcy Reform Act," 92 Stat. 2626, 11 U.S.C. 1101, as amended. (3) "Uncollectable taxes" means property ta... |
Section 3317.0211 | Adjusting for uncollected port authority taxes.
...d Code. (2) "Real property" includes public utility real property and "personal property" includes public utility personal property. (3) "Uncollected taxes" means property taxes charged and payable against the property of a port authority for a tax year that a school district has not collected. (4) "Basic state aid" means a school district's state education aid. (5) "Effective value" means the sum of the ... |
Section 3318.052 | Use of property tax or school district income tax proceeds to pay costs of project or for maintenance of classroom facilities - options of school district board.
...t's classroom facilities project by the Ohio facilities construction commission, enter into a written agreement with the commission, which may be part of an agreement entered into under section 3318.08 of the Revised Code, and in which the school district board covenants and agrees to do one or both of the following: (1) Apply a specified amount of available proceeds of that property tax levy, of that school distric... |
Section 3318.06 | Submitting resolution relative to tax levy in excess of ten-mill limitation - bond issue.
...n the amount of moneys then in the bond retirement fund and the amount of moneys to be collected for and disbursed from the bond retirement fund during the remainder of the year in which the resolution of necessity is adopted. If the bonds are to be issued in more than one series, the resolution may state, in addition to the information required to be stated under division (B)(3) of section 133.18 of the Revised C... |
Section 3318.08 | Agreement with Ohio facilities construction commission for construction and sale of project.
... shall be reduced by moneys in the bond retirement fund only to the extent of the moneys therein on the first day of the year preceding the year in which the controlling board approved the project. Should there be a decrease in the tax valuation of the school district so that the amount of indebtedness that can be incurred on the tax duplicates for the year in which the controlling board approved the project is less ... |
Section 3349.25 | Municipal university taxing district.
...For the purpose of levying any tax which may be found necessary to meet fiscal obligations under any agreement authorized by section 3349.23 or section 3349.241 of the Revised Code, that portion of said county lying outside of the corporate limits of such municipality in which the university is situated, when the county enters into such an agreement, or any township, municipal corporation, or school district which en... |
Section 3354.24 | [Repealed effective 09/30/25 by H.B. 96, 136th General Assembly] Eastern gateway community college district.
...tion for students who are residents of Ohio but not residents of the district, and for students who are nonresidents of Ohio. The tuition rate shall be based on the student's county of residence and shall apply to all eastern gateway community college district classes in all district locations. Except as provided in division (F)(3) of this section, students who are residents of Columbiana, Mahoning, or Trumbul... |
Section 3354.25 | Warren and Montgomery county community college district.
...ition for students who are residents of Ohio but not of the district, and for students who are nonresidents of Ohio. The tuition rate shall be based on the student's county of residence and shall apply to all Sinclair community college classes in all Sinclair community college locations. Except as provided in division (G)(2) of this section, students who are residents of Warren county shall continue to be charged tui... |
Section 351.021 | Levying excise taxes on lodging transactions.
...(A) The resolution of the county commissioners creating a convention facilities authority, or any amendment or supplement to that resolution, may authorize the authority to levy one or both of the excise taxes authorized by division (B) of this section to pay the cost of one or more facilities; to pay principal, interest, and premium on convention facilities authority tax anticipation bonds issued to pay those costs;... |
Section 351.141 | Issuing anticipation bonds.
...unts as may be necessary for the timely retirement of such notes; limitations on the issuance of additional bonds; the terms upon which additional bonds may be issued and secured; the refunding of outstanding bonds; the procedure, if any, by which the terms of any contract with bondholders may be amended, the amount of bonds the holders of which must consent thereto, and the manner in which such consent may be given;... |
Section 3767.50 | Action to foreclose lien on blighted parcel.
...(A) For purposes of this section: (1) "Blighted parcel" has the same meaning as in section 1.08 of the Revised Code. (2) "Owner" means any of the following: (a) The owner of record as shown on the current tax list of the county auditor; (b) A person who has a freehold or lesser estate in the premises; (c) A mortgagee in possession or vendee in possession who evidences charge, ... |
Section 3769.08 | Pari-mutuel system of wagering.
...acing facilities for the benefit of the public, breeders, and horse owners, and to increase the revenue to the state from the increase in pari-mutuel wagering resulting from those improvements, the taxes paid by a permit holder to the state as provided for in this chapter shall be reduced by three-fourths of one per cent of the total amount wagered for those permit holders who make capital improvements to existing ra... |
Section 3769.20 | Major capital improvement project tax reduction.
...s a result of damage caused by the 1997 Ohio river flood to the place, track, or enclosure for which the permit is issued. |
Section 3769.26 | Establishing satellite facilities.
...racing commission for deposit into the Ohio combined simulcast horse racing purse fund. (6) In addition to the commission retained under this section, a satellite facility shall retain two and one-half per cent of the amount that would otherwise be paid on each winning wager unless the retention of this amount would either cause or add to a minus pool. As used in division (F)(6) of this section, "minus pool" m... |
Section 5126.221 | Investigative agents.
...Each county board of developmental disabilities shall employ at least one investigative agent or contract with a person or government entity, including another county board of developmental disabilities or a regional council established under section 5126.13 of the Revised Code, for the services of an investigative agent. Neither a county board nor a person or government entity with ... |
Section 5126.23 | Discipline of management employee or superintendent.
...dination, discourteous treatment of the public, neglect of duty, or other acts of misfeasance, malfeasance, or nonfeasance. (C) Prior to the removal, suspension, or demotion of an employee pursuant to this section, the employee shall be notified in writing of the charges against the employee. Except as otherwise provided in division (H) of this section, not later than thirty days after receiving such notification,... |
Section 5126.24 | Salary schedules for teaching and nonteaching employees.
...y each board with the superintendent of public instruction and the department. If such salary schedule and classification plan is not filed, the director of education and workforce shall order the board to file such schedule and list forthwith. If this condition is not corrected within ten days after receipt of the order from the director, no money shall be distributed to the board under Chapter 3317. of the Revised ... |
Section 5126.25 | Uniform standards and procedures for certification and registrations of persons seeking employment.
...equire a person designated as a service employee under section 5126.22 of the Revised Code to have or obtain a bachelor's or higher degree; (3) Procedures to be followed in applying for initial certification or registration and for renewing the certification or registration. (4) Requirements that must be met for renewal of certification or registration, which may include continuing education and professional tr... |
Section 5126.251 | Effect of child support default on certificate.
...On receipt of a notice pursuant to section 3123.43 of the Revised Code, the director of developmental disabilities or the superintendent of a county board of developmental disabilities shall comply with sections 3123.41 to 3123.50 of the Revised Code and any applicable rules adopted under section 3123.63 of the Revised Code with respect to a person's certification or registration under section 5126.25 of the Re... |
Section 5126.253 | Information concerning improper conduct by licensed employee.
... the following conditions applies to an employee of the board who holds a license issued by the state board of education: (1) The superintendent or president knows that the employee has pleaded guilty to, has been found guilty by a jury or court of, has been convicted of, has been found to be eligible for intervention in lieu of conviction for, or has agreed to participate in a pre-trial diversion program for an of... |
Section 5126.254 | Report of improper conduct investigation kept in personnel file.
...port to the superintendent of public instruction under section 5126.253 of the Revised Code be kept in the employee's personnel file. If, after an investigation under division (A) of section 3319.311 of the Revised Code, the superintendent of public instruction determines that the results of that investigation do not warrant initiating action under section 3319... |
Section 5126.255 | RC 5126.253 and RC 5126.254 prevail over contractual provisions.
...Notwithstanding any provision to the contrary in Chapter 4117. of the Revised Code, the provisions of sections 5126.253 and 5126.254 of the Revised Code prevail over any conflicting provisions of a collective bargaining agreement or contract for employment entered into after the effective date of this section. |
Section 5126.30 | Protective services for adults with developmental disability definitions.
...As used in sections 5126.30 to 5126.34 of the Revised Code: (A) "Adult" means a person eighteen years of age or older with a developmental disability. (B) "Caretaker" means a person who is responsible for the care of an adult by order of a court, including an order of guardianship, or who assumes the responsibility for the care of an adult as a volunteer, as a family member, by contract, or by the acceptance of pay... |
Section 5126.31 | Reviewing reports of abuse and neglect.
...rts prepared under this section are not public records as defined in section 149.43 of the Revised Code. |
Section 5126.311 | Requesting review of reports of abuse or neglect by other entities.
...(A) Notwithstanding the requirement of section 5126.31 of the Revised Code that a county board of developmental disabilities review reports of abuse and neglect, one of the following government entities, at the request of the county board or the department of developmental disabilities, shall review the report instead of the county board if circumstances specified in rules adopted under ... |
Section 5126.313 | Investigations.
...(A) After reviewing a report of abuse or neglect under section 5126.31 of the Revised Code or a report of a major unusual incident made in accordance with rules adopted under section 5123.612 of the Revised Code, a county board of developmental disabilities shall conduct an investigation if circumstances specified in rules adopted under division (B) of this section exist. If the circumstances speci... |
Section 5126.32 | Obstructing review or investigation.
...If during the course of the review conducted under section 5126.31 of the Revised Code or the investigation conducted under section 5126.313 of the Revised Code, any person denies or obstructs the board's access to the residence of the adult who is the subject of the review or investigation, the board may file a petition with the probate court of the county in which the residence is located for a temporary restraini... |
Section 5126.33 | Complaint process.
...all not order an adult to a hospital or public hospital, as defined in section 5122.01 of the Revised Code, or a state institution, as defined in section 5123.01 of the Revised Code. (F) The court shall not authorize a change in an adult's placement ordered under division (E) of this section unless it finds compelling reasons to justify a change. The parties to whom notice was given in division (B) of this section s... |
Section 5126.331 | Ex parte emergency order.
...ental disabilities, or an authorized employee of the board, that the board or employee believes an emergency order is needed as described in this section. (2) The adult who is the subject of the notice is eligible to receive services or support under section 5126.041 of the Revised Code. (3) There is reasonable cause to believe that the adult is incapacitated. (4) There is reasonable cause to beli... |
Section 5126.332 | Probable cause hearing.
...(A) If an order is issued pursuant to section 5126.331 of the Revised Code, the court shall hold a hearing not later than twenty-four hours after the issuance to determine whether there is probable cause for the order, except that if the day following the day on which the order is issued is a weekend-day or legal holiday, the court shall hold the hearing on the next business day. (B) At the hearing, the court: (1) ... |
Section 5126.333 | Investigation of allegation of substantial risk.
...Any person who has reason to believe that there is a substantial risk to an adult with a developmental disability of immediate physical harm or death and that the responsible county board of developmental disabilities has failed to seek an order pursuant to section 5126.33 or 5126.331 of the Revised Code may notify the department of developmental disabilities. Within twenty-four hours of receipt of such notice, the d... |
Section 5126.34 | Training standards for reviewing abuse and neglect reports.
...e, formal training for county board employees and other persons authorized to implement sections 5126.30 to 5126.34 of the Revised Code. The department of developmental disabilities shall adopt rules establishing minimum standards for the training provided by county boards pursuant to this section. The training provided by the county boards shall meet the minimum standa... |
Section 5126.36 | Authorization administer medications and perform health-related activities and tube feedings.
...42 and 5123.651 of the Revised Code, an employee of a county board of developmental disabilities or an entity under contract with the board who is not specifically authorized by other provisions of the Revised Code to administer medications, perform health-related activities, or provide assistance in the self-administration of prescribed medications may do so pursuant to the authority granted under those sections. |
Section 5126.40 | Supported living.
...(A) Sections 5126.40 to 5126.47 of the Revised Code do not apply to medicaid-funded supported living. (B) As used in sections 5126.40 to 5126.47 of the Revised Code, "provider" means a person or government entity certified by the director of developmental disabilities to provide supported living for individuals with developmental disabilities. (C) On and after July 1, 1995, each county board of developmental disabi... |
Section 5126.41 | Individual service plans.
...The county board of developmental disabilities shall identify residents of the county for whom supported living is to be provided. Identification of the residents shall be made in accordance with the priorities set under section 5126.04 of the Revised Code and the waiting lists established under section 5126.042 of the Revised Code. The board shall assist the residents in identifying their individual service ne... |
Section 5126.42 | Procedures for resolution of grievances.
...Each county board of developmental disabilities shall establish procedures for the resolution of grievances between the following: (A) The board and providers; (B) The board and an entity with which it has a shared funding agreement. |
Section 5126.43 | Supported living arrangements.
... agreements with state agencies, local public agencies, or political subdivisions at rates negotiated by the board; (3) By providing direct payment or vouchers to be used to purchase supported living, pursuant to a written contract in an amount determined by the board, to the individual or a person providing the individual with protective services as defined in section 5123.55 of the Revised Code. (B) The boa... |
Section 5126.45 | Contract with provider of supported living.
...(A) A contract between a county board of developmental disabilities and a provider of supported living shall be in writing and shall be based on the individual service plan developed by the individual under section 5126.41 of the Revised Code. The plan may be submitted as an addendum to the contract. An individual receiving services pursuant to a contract shall be considered a third-party beneficiary to the con... |
Section 5126.46 | Obligations to provide residential services.
...(A) No county board of developmental disabilities shall be obligated to use any money other than money in the community developmental disabilities residential services fund to furnish residential services. (B) Except with respect to a child required to be provided services pursuant to section 121.38 of the Revised Code, no court or other entity of state or local government shall order or otherwise require a county b... |