Ohio Revised Code Search

...(A) The executive director of the Ohio peace officer training commission shall neither approve nor issue a certificate of approval to a peace officer training school pursuant to section 109.75 of the Revised Code unless the school agrees to permit, in accordance with rules adopted by the attorney general pursuant to division (C) of this section, undercover drug agents to attend its basic training programs. The execut...

...(A)(1) Unless otherwise defined in this section, the terms that are used in this section have the same meanings as in the applicable federal act or rule. (2) As used in this section: (a) "Federal act or rule" means the "Telemarketing and Consumer Fraud and Abuse Prevention Act," 108 Stat. 1545 to 1551, 15 U.S.C. 6101 to 6108, the "Telephone Consumer Protection Act of 1991," 105 Stat. 2395, 47 U.S.C. 227, any amen...

...(A) Appropriations may be made by the general assembly to the office of the attorney general for the purpose of providing state financial assistance to victim assistance programs that operate in the state. All amounts so appropriated shall be used to provide financial assistance to victim assistance programs in accordance with section 109.91 of the Revised Code and this section. The program for the provision of such ...

...nistration fund. The fund shall receive assessments on the operating funds of the department of commerce in accordance with procedures prescribed by the director of commerce. All operating expenses of the division of administration shall be paid from the division of administration fund. (H) There is hereby created in the department of commerce a division of real estate and professional licensing, which shall be un...

...The offices of the governor, lieutenant governor, auditor of state, secretary of state, treasurer of state, and attorney general shall comply with the business review provisions of sections 106.03 and 106.031 and 121.81 to 121.82 of the Revised Code, but are not required to submit any document to the common sense initiative office or to prepare any document that would have been prepared in response to recommendations...

...ng both a phase I and phase II property assessment, as defined in the rules adopted under section 3746.04 of the Revised Code, provided that the performance of the phase I and phase II property assessment resulted in the implementation of the remedy or remedial activities. (4) "Inner city area" means, in a municipal corporation that has a population of at least one hundred thousand and does not meet the criteria o...

...ssioner, the commissioner shall make an assessment for that amount against the taxpayer under Chapter 5726., 5733., 5736., 5747., or 5751. of the Revised Code. If the amount is certified to the superintendent, the superintendent shall make an assessment for that amount against the taxpayer under Chapter 5725. or 5729. of the Revised Code. The time limitations on assessments under those chapters do not apply to an ass...

...(A) Forty hours shall be the standard work week for all employees whose salary or wage is paid in whole or in part by the state or by any state-supported college or university. When any employee whose salary or wage is paid in whole or in part by the state or by any state-supported college or university is required by an authorized administrative authority to be in an active pay status more than forty hours in ...

...(A) The tenure of every officer or employee in the classified service of the state and the counties, civil service townships, cities, city health districts, general health districts, and city school districts of the state, holding a position under this chapter, shall be during good behavior and efficient service. No officer or employee shall be reduced in pay or position, fined, suspended, or removed, or have the off...

...(A)(1) There is hereby created the statewide 9-1-1 steering committee, consisting of the following ten members: (a) The state chief information officer or the officer's designee; (b) Two members of the house of representatives appointed by the speaker, one from the majority party and one from the minority party; (c) Two members of the senate appointed by the president, one from the majority party and one fro...

...(A) As used in this chapter, unless the context otherwise requires: (1) "Acceptor" means a drawee who has accepted a draft. (2) "Consumer account" means an account established by an individual primarily for personal, family, or household purposes. (3) "Consumer transaction" means a transaction in which an individual incurs an obligation primarily for personal, family, or household purposes. (4) "Drawee" means ...

...Definitions and index of definitions [UCC 7-102] (A) As used in sections 1307.101 to 1307.603 of the Revised Code, unless the context otherwise requires: (1) "Bailee" means a person that by a warehouse receipt, bill of lading, or other document of the title acknowledges possession of goods and contracts to deliver them. (2) "Carrier" means a person that issues a bill of lading. (3) "Consignee" means a person...

...(A) As used in this chapter, unless the context requires otherwise: (1) "Accession" means goods that are physically united with other goods in such a manner that the identity of the original goods is not lost. (2)(a) "Account," except as used in "account for," means a right to payment of a monetary obligation, whether or not earned by performance, (i) for property that has been or is to be sold, leased, lice...

...der to show the actual date of receipt, assessment, or disbursement and the balance due on the loan or account. (3) A file for each principal borrower. If there are multiple loan transactions with the same borrower, each loan transaction in the file shall have a unique loan or account number. The file shall contain copies of all of the following: (a) All documents related to the loan transaction from origination ...

...(A) The office of a member of the public employees retirement board who is convicted of or pleads guilty to a felony, a theft offense as defined in section 2913.01 of the Revised Code, or a violation of section 102.02, 102.03, 102.04, 2921.02, 2921.11, 2921.13, 2921.31, 2921.41, 2921.42, 2921.43, or 2921.44 of the Revised Code shall be deemed vacant. A person who has pleaded guilty to or been convicted of an of...

...(A)(1) As used in this section and section 145.301 of the Revised Code: (a) "Armed forces" of the United States includes the following: (i) Army, navy, air force, marine corps, space force, coast guard, auxiliary corps as established by congress, red cross nurse serving with the army, navy, air force, or hospital service of the United States, army nurse corps, navy nurse corps, full-time service with the American...

...rate violation for purposes of penalty assessments. In determining the amount of the penalty, consideration shall be given to the person's history of previous violation at the particular coal mining operation; the seriousness of the violation, including any irreparable harm to the environment and any hazard to the health or safety of the public; whether the person was negligent; and the demonstrated diligence ...

...(A) As used in this section: (1) "Abandoned mine land" means land or water resources adversely affected by coal mining practices to which one of the following applies: (a) The coal mining practices occurred prior to August 3, 1977, and there is no continuing reclamation responsibility under state or federal law. (b) The coal mining practices occurred prior to April 10, 1972. (c) The coal mining practices we...

...(A) The chief of the division of wildlife may issue any of the following: (1) Multi-year hunting or fishing licenses for three-, five-, or ten-year terms to a resident of this state; (2) Lifetime hunting or fishing licenses to a resident of this state; (3) A package consisting of any combination of license, stamp, or permit that the chief is authorized to issue under this chapter. (B) The chief may adopt ...

...(A) As used in this section, "felony" has the same meaning as in section 109.511 of the Revised Code. (B) The employees that the board of park commissioners designates for that purpose may exercise all the powers of police officers within and adjacent to the lands under the jurisdiction and control of the board or when acting as authorized by section 1545.131 or 1545.132 of the Revised Code. Before exercising the p...

...The directors may declare dividends and distributions on outstanding shares of the corporation, subject to the following provisions: (A) A dividend or distribution may be paid in cash, property, or shares of the corporation. The dividend or distribution shall not exceed the combination of the surplus of the corporation and the difference between the following: (1) The reduction in surplus that results from the imme...

...As used in this chapter, unless the context otherwise requires: (A) "Corporation" or "domestic corporation" means a nonprofit corporation formed under the laws of this state, or a business corporation formed under the laws of this state that, by amendment to its articles as provided by law, becomes a nonprofit corporation. (B) "Foreign corporation" means a nonprofit corporation formed under the laws of anoth...

...(A) As used in this section: (1) "Qualified nonprofit corporation" means a nonprofit corporation that is established under this chapter and to which all of the following apply: (a) The nonprofit corporation is a tax-exempt charitable organization; (b) The nonprofit corporation has other organizations as members, and at least twenty of its members are tax-exempt charitable organizations; (c) The nonprofit corporat...

...As used in this chapter: (A) Whenever the context requires it, "division" or "division of securities" may be read as "director of commerce" or as "commissioner of securities." (B) "Security" means any certificate or instrument, or any oral, written, or electronic agreement, understanding, or opportunity, that represents title to or interest in, or is secured by any lien or charge upon, the capital, assets, profit...

...(A)(1) All securities, except those enumerated in section 1707.02 of the Revised Code and those that are the subject matter of a transaction permitted by section 1707.03, 1707.04, or 1707.06 of the Revised Code, shall be qualified in the manner provided by this section before being sold in this state. (2) Applications for qualification, on forms prescribed by the division of securities, shall be made in writing ei...

...t petitioned for and for or against the assessments to be levied and the compensation and damages to be paid. (B) If the court orders the county engineer to make a survey and file the engineer's reports, plans, and schedules, the court also shall enter an order for transfer from the general revenue funds of the county to the general drainage improvement fund a sum of not more than twenty-five per cent of the engine...

... work and material in lieu of a special assessment, provided the owner does all of the following: (1) Makes written application to the county engineer within ten days after the final hearing; (2) Furnishes the work and materials in accordance with the specifications for the improvement; (3) Performs the work so as not to delay the project contractor; (4) Completes the work prior to the completion of the work ...

... (3) The collections from all special assessments for benefits to property, as provided in such sections; (4) Such other funds as by law are provided to be paid therein.

..., in proportion to their total drainage assessments, or as otherwise apportioned by the joint board, for such improvement. To meet its portion of such cost, a board of county commissioners may borrow such sums of money as are apportioned to the county, and may issue and sell the bonds of the county to secure the payment of the principal and interest of the sum borrowed. Such principal and interest shall be paid as pr...

...joint board is not able to agree on the assessments. (1) Upon the adoption of the resolution, the question shall be appealed to the court of common pleas as is provided in sections 6133.02 to 6133.11 of the Revised Code. (2) No bond on appeal need be filed and the resolution of the joint board shall be deemed the statement on appeal. (3) The clerk of the joint board shall perfect the appeal by filing a trans...

...The further proceedings of the joint board of county commissioners shall be in conformity with the laws for the location of county or joint county ditches taken at this stage of the proceedings. The boards of county commissioners, at their hearing on the apportionment made, may assess any other owners and lands not mentioned in the first report of the engineers, which they deem to be benefited thereby. The owners sha...

...als of the upper county. In making its assessments upon the lots and lands, public corporations, the state of Ohio, and public or corporate roads or railroads in the lower county benefited thereby, the board shall take into account the amount to be paid for the benefit of such improvement by the upper county.

...wner of land subject to the maintenance assessment, has identified a need for the repair or maintenance of a drainage improvement, the county engineer shall inspect the condition of the drainage improvement. (C) If the county engineer finds that the drainage improvement is in need of repair or maintenance, the county engineer shall do all of the following: (1) Make an estimate of the cost of the necessary work; ...

...ty taxes are collected. In the event an assessment is made on the county tax duplicate, the amount shall be allocated over a period of ten years, but the applicant may, at his option, pay the balance owing at any time within the ten-year period. Funds collected from an applicant shall be placed in the county general revenue fund. Funds collected for depreciation shall be placed in a special account in the county gene...

...ilability of activities needed; (4) An assessment of the type and availability of youth workforce development activities carried out in the local area, including activities for youth with disabilities and youth receiving independent living services pursuant to sections 2151.81 to 2151.84 of the Revised Code; (5) A description of any other information the chief elected official or officials of the local area require...

...dminister and collect taxes and special assessments levied by the legislative authority of the dissolved village in accordance with section 703.371 of the Revised Code during the transition period; (E) Wind down the involvement of the dissolved village in community improvement corporations, special improvement districts, and tax increment financing arrangements as provided in sections 703.376, 703.377, and 703.378 ...

...or the same purposes as tax and special assessment revenue under division (G) of section 703.371 of the Revised Code.

...ep an accurate account of all taxes and assessments, and of all money due to, all receipts and disbursements by, and of all assets and liabilities of the municipal corporation, and of all appropriations made by the legislative authority. The auditor shall, at the end of each fiscal year, and more often if required by the legislative authority, audit the accounts of the several departments and officers and shall audit...

...As used in this section, "incompetent person" means a person who is so mentally impaired, as a result of a mental or physical illness or disability, as a result of intellectual disability, or as a result of chronic substance abuse, that the person is incapable of taking proper care of the person's self or property or fails to provide for the person's family or other persons for whom the person is charged by law to pr...

... according to their new numbers. In the assessment and collection of taxes the lots shall be known and designated by the new numbers given them, and conveyances of them made by the new numbers shall be sufficient to pass the title.

...al corporation may impose any tax, fee, assessment, or other charge on auxiliary containers, on the sale, use, or consumption of such containers, or on the basis of receipts received from the sale of such containers. As used in this division, "auxiliary container" has the same meaning as in section 3767.32 of the Revised Code. (C) This section does not prohibit a municipal corporation from levying an income tax or...

...t, in accordance with the provision for assessment as provided by section 727.01 of the Revised Code.

...s other than those collected by special assessments. Subject to the provisions of an indenture given to secure payment of notes and bonds issued for the purpose, all moneys derived from the operation of off-street parking facilities or structures, except such parts thereof as are necessary in each case to pay the taxes levied against the real estate used in such operation, and to pay all costs of maintenance, repair...

...e fund from moneys derived from special assessments upon the properties benefited from the particular proposed improvements to the extent that the cost of the improvement assessed upon the benefited properties includes the cost of preparing the plans and expenses incidental thereto, may include the amount provided from the fund in any bonds issued for the purpose of paying the cost of the proposed improvements, inclu...

...t return or a timely filed appeal of an assessment. The election applies to the taxable year for which that return or appeal is filed and for all subsequent taxable years, until the taxpayer revokes the election. The taxpayer shall make the initial election with the tax administrator of each municipal corporation with which, after applying the apportionment provisions authorized in this section, the taxpayer is re...

...g estimated taxes; penalties, interest, assessment, and other collection remedies; rights of taxpayers to appeal; procedures for filing appeals; and a summary of taxpayers' rights and responsibilities. The tax administrator shall make blanks of any prescribed returns, reports, or documents, and any instructions pertaining thereto, available to the public electronically through the internet. Electronic versions of rul...

...s declarations of estimated tax. (E) "Assessment" means a notice of underpayment or nonpayment of a tax issued pursuant to section 718.90 of the Revised Code.

...t return or a timely filed appeal of an assessment. The election applies to the taxable year for which that return or appeal is filed and for all subsequent taxable years, until the taxpayer revokes the election. After the taxpayer makes the initial election, the election applies to every municipal corporation in which the taxpayer conducts business. Nothing in this section prohibits a taxpayer from making a new e...

...t until it is paid or until the date an assessment is issued under section 718.90 of the Revised Code, whichever occurs first.

...t regard to any time limitation for the assessment imposed by division (A) of that section. (B) For purposes of this section, the tax required to be shown on a tax return shall be reduced by the amount of any part of the tax paid on or before the date, including any extensions of the date, prescribed for filing the return. (C) Each penalty imposed under this section shall be in addition to any other penalty imp...