Ohio Revised Code Search

...on request of the tax commissioner, the public utilities commission shall assist the tax commissioner by providing information regarding any natural gas distribution company or electric distribution company that is subject to regulation by the commission.

...(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 th...

...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...