Ohio Revised Code Search

...(A) The tax commissioner may make an assessment, based on any information in the commissioner's possession, against any natural gas distribution company, electric distribution company, self-assessing purchaser, or qualified end user that fails to file a return or pay any tax, interest, or additional charge as required by sections 5727.80 to 5727.95 of the Revised Code. When information in the possession of the tax...

...No assessment of the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall be made by the tax commissioner more than four years after the date on which the return for the period assessed was due or filed, whichever date is later. This section does not bar an assessment when any of the following occur: (A) The party assessed failed to file a return as required by section 5727.82 of the Revised Code; (...

...(A) The treasurer of state shall refund the amount of tax paid under section 5727.81 or 5727.811 of the Revised Code that was paid illegally or erroneously, or paid on an illegal or erroneous assessment, or any penalty assessed with respect to such taxes. A natural gas distribution company, an electric distribution company, or a self-assessing purchaser shall file an application for a refund with the tax commissioner...

...Every person liable for the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall keep complete and accurate records of all electric and natural gas distributions and other records as required by the tax commissioner. The records shall be preserved for four years after the return for the taxes to which the records pertain is due or filed, whichever is later. The records shall be available for inspecti...

...bsequent updates of it shall be open to public inspection.

...Each electric distribution company required to pay the tax imposed by section 5727.81 of the Revised Code and each natural gas distribution company required to pay the tax imposed by section 5727.811 of the Revised Code shall provide to its customers in this state the statement required by section 4933.33 of the Revised Code.

...(A) No natural gas distribution company, electric distribution company, or self-assessing purchaser shall fail to file any return or report required to be filed pursuant to section 5727.82 of the Revised Code, or file or cause to be filed any incomplete, false, or fraudulent return, report, or statement, or aid or abet another in the filing of any false or fraudulent return, report, or statement. (B) No person shall...

...(A) Whoever violates section 5727.55 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars. (B) Whoever violates section 5727.71 of the Revised Code shall be fined not more than five hundred dollars and imprisoned not more than thirty days. (C) Whoever violates section 5727.72 of the Revised Code shall be fined not more than five hundred dollars or imprisoned not more than ...

...institution of the state affected by an improvement but not owning any right, title, estate, or interest in or to any real property. (B) "Land" includes any estate or interest, of any nature or kind, in or to real property, or any easement in or to real property, or any right to the use of real property, and all structures or fixtures attached to real property, including but not restricted to all railroads, roads, ...

...he improvement will be conducive to the public welfare and that the cost of the proposed improvement will be less than the benefits conferred by its construction, the board of county commissioners may locate, construct, reconstruct, straighten, deepen, widen, alter, box, tile, fill, wall, dam, arch, change the course, location, or terminus of, straighten, deepen, remove obstructions from, or widen any ditch, drain, w...

...Boards of county commissioners in their respective counties, or in co-operation with any conservancy district which includes all or part of the lands of the county, or in co-operation with the proper authorities of the state or the proper authorities of the United States, may formulate, create, and construct a complete or co-ordinating system of water conservation and flood control, subject to the approval of the pro...

...the petitioners. If the petitioner is a public corporation or the state, its authorized representative must sign the petition. (D) If the petitioner is the county, the petition must be filed with the clerk of the court of common pleas without the bond required under section 6131.06 of the Revised Code, and the clerk and the court shall do all things that sections 6131.01 to 6131.64 of the Revised Code provide that ...

... amendment to a petition for a drainage improvement that expands the length of the proposed improvement, provided that such amendment does not expand the area to be benefited by the proposed improvement. An owner shall file the amendment not more than twenty-one days after the date of the view. Such owner shall not propose an amendment that expands either the area or number of parcels to be benefited by the proposed ...

...ion as lands that will benefit from the improvement. (B) The bond shall be made payable to the county, to the credit of the general drainage improvement fund or a special fund created for the proposed improvement, and conditioned to pay all costs associated in preparing for the view and first hearing if the petition is not granted or if the petition is for any cause dismissed. (C) The clerk of the board of county...

... shall maintain a file for the proposed improvement containing a record of the petition, amendments, comments, notices, proceedings, resolutions, orders, and any other record regarding the proposed improvement that is filed with the board. (B) The county engineer shall maintain a file for the proposed improvement that contains a record of the petition, amendments to the petition, all reports, estimates, surveys, m...

...t in writing before or in person at the public hearings on the petition; (6) The address at which to file an amendment to the petition or submit written comments on the proposed amendment or the petition. (D) The clerk shall notify all owners that are adjacent to the proposed improvement by certified mail and shall notify all other owners by certified mail or first class mailings. The words "Legal Notice of Propo...

.... Comments may be made in person at the public hearings on the petition or by filing written comments with the clerk of the board of county commissioners.

...re a preliminary report on the proposed improvement, which shall include all of the following: (1) A preliminary estimate of the cost of the proposed improvement; (2) Comments on the feasibility of the project; (3) A statement of the engineer's opinion as to whether benefits from the project are likely to exceed the estimated cost; (4) A list of factors apparent to the engineer, both favorable and unfavorable...

... established for the view of a proposed improvement, the county engineer or its designated representative shall present an overview of the proposed improvement, using methods and means that the board of county commissioners determines will adequately inform those attending the view about the proposed improvement's location and the drainage issues intended to be addressed by the proposed improvement. (B) Upon a req...

...st hearing on a petition for a proposed improvement, the board of county commissioners shall do both of the following: (1) Hear the preliminary report of the county engineer required under section 6131.09 of the Revised Code; (2) Hear any evidence offered by any owner for or against the granting of the proposed improvement or for or against the granting of any laterals, branches, spurs, or change of route, course...

...necessary, will not be conducive to the public welfare, or that the estimated cost of the proposed improvement will exceed the benefits to be derived if it is constructed, the board shall dismiss the petition for the proposed improvement and enter its findings upon its journal. (B) Any owner who is affected by the order of dismissal may appeal to the court of common pleas of the county in which the petition was fil...

...olidate and treat as a petition for one improvement petitions pending at the same time for two or more separate improvements which connect with each other, or which serve common territory, or which can readily be combined into one system. In case of such consolidation, the board shall enter its action upon its journal, and if necessary, it shall order the county engineer to re-estimate and make such further reports a...

...otal estimated assessments allocated to public corporations and the state, shall equal the estimated cost of the proposed improvement. (3) An explanation of each assessment that is for purposes other than drainage; (4) The benefits accruing to political subdivisions and any department, office, or institution of the state. The engineer shall determine the estimated cost of the improvement that each political subdi...

... and location of the final hearing. The publication of this notice shall be made in one issue of the newspaper if the individual notices are sent by certified mail. If the individual notices are sent by first-class mail in five-day return envelopes, the publication of this newspaper notice shall be made in two issues of the newspaper, and the notice shall include a list of the names of all addressees whose individual...

...ing in the proceedings to construct the improvement. (B) An owner shall include with an exception or claim for compensation or damage the nature of the exception or claim, the amount claimed, if any, and the identity of the property claimed to be taken or damaged.

...board or agencies with which the board contracts or volunteer bus rider assistants authorized by section 5126.061 of the Revised Code against liability arising from the performance of their official duties.

...The director of developmental disabilities shall adopt rules in accordance with Chapter 119. of the Revised Code establishing standard cost allocation procedures and shall require county boards of developmental disabilities to use such procedures to allocate all indirect costs to services provided pursuant to Chapters 3323. and 5126. of the Revised Code.

...(A) As used in this section, "respite care" means appropriate, short-term, temporary care that is provided to an individual with a developmental disability to sustain the family structure or to meet planned or emergency needs of the family. (B) Subject to rules adopted by the director of developmental disabilities, and subject to the availability of money from state and federal sources, the county board of developme...

...(A) A county board of developmental disabilities may enter into an agreement with one or more other county boards of developmental disabilities to establish a regional council in accordance with Chapter 167. of the Revised Code. The agreement shall specify the duties and functions to be performed by the council, which may include any duty or function a county board is required or authorized to perform under thi...

...rtified audit. The cost report is not a public record under section 149.43 of the Revised Code until copies of the cost report are filed pursuant to this section. (E) The department may withhold any funds that it distributes to a regional council or board as subsidy payments if either of the following is the case: (1) The cost report is not timely filed by the regional council or board with the department in acco...

... of developmental disabilities through contracts with providers.

...(A) A county board of developmental disabilities shall provide service and support administration to each individual three years of age or older who is eligible for service and support administration if the individual requests, or a person on the individual's behalf requests, service and support administration. A board shall provide service and support administration to each individual receiving home and community-ba...

... tax equity payments for infrastructure improvements necessary to support medicaid waiver administration. (3) The director may audit any county board receiving tax equity payments to ensure appropriate use of the payments in accordance with this section. If the director determines that a county board is using payments inappropriately, the director shall notify the county board in writing of the determination. W...

...As used in this section and sections 5126.21 to 5126.25 of the Revised Code: (A) "Service employee" means a person employed by a county board of developmental disabilities in a position which may require registration under section 5126.25 of the Revised Code but for which a bachelor's degree from an accredited college or university is not required, and includes employees in the positions listed in division (C...

...(A) A person may be employed by or under contract with a county board of developmental disabilities as a conditional status service and support administrator only if either of the following is true: (1) The person has at least an appropriate associate degree; (2) The person meets both of the following requirements: (a) The person was employed by the county board and performed service and support administration dut...

...ogram year. The board shall approve all contracts of employment for management employees that are for a term of more than one year. A management employee shall receive notice of the superintendent's intention not to rehire the employee at least ninety days prior to the expiration of the contract. (2) During the term of a contract a management employee's salary may be increased, but shall not be reduced unless t...

...(A) Employees who hold the following positions in a county board of developmental disabilities are management employees: assistant superintendent director of business director of personnel adult services director workshop director habilitation manager director of residential services principal (director of children services) program or service supervisor plant manager production manager servic...

...ment entity with which a county board contracts for the services of an investigative agent shall assign any duties to an investigative agent other than conducting investigations under section 5126.313 of the Revised Code. All investigative agents shall be trained in civil and criminal investigatory practices. The person responsible for supervising the work of the investigative agents shall ...

...(A) A superintendent of a county board of developmental disabilities shall ensure that a service and support administrator, a conditional status service and support administrator, and a service and support administration supervisor successfully completes a web-based training program established by the department of developmental disabilities not later than thirty days after being hired. The training shall include all...

...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,...

...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 ...

...tal disabilities; (2) An entity that contracts with a county board to operate programs and services for individuals with developmental disabilities. (B) No person shall be employed in a position for which certification or registration is required pursuant to the rules adopted under this section without the certification or registration that is required for that position. The person shall not be employed or shal...

...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...

...romptly submit to the superintendent of public instruction the information prescribed in division (D) of this section when any of 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 t...

...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...

...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.

...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...

...rts prepared under this section are not public records as defined in section 149.43 of the Revised Code.

...(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 ...

...(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...