Ohio Revised Code Search

...dance with Chapter 119. of the Revised Code: (A) Any audit disallowance that the department of medicaid makes as the result of an audit under section 5165.109 of the Revised Code; (B) Any adverse finding that results from an exception review of resident assessment data conducted for a nursing facility under section 5165.193 of the Revised Code after the effective date of the nursing facility's medicaid payme...

...peal, under Chapter 119. of the Revised Code, a termination order issued by the department under division (B) of this section. (1) A nursing facility shall not appeal to the department of medicaid any standard health survey findings that form the basis, in whole or in part, for an order issued pursuant to division (B) of this section terminating a nursing facility's participation in the medicaid program. Any chall...

...th on the basis of a subsequent survey conducted during the remainder of the six-month period, the department of medicaid or contracting agency may impose a fine beginning on the date of the exit interview of the subsequent survey. (G) Whenever a facility believes that it has completed implementation of the plan of correction it submitted under section 5165.69 of the Revised Code and substantially corrected t...

...ction, the probate court promptly shall conduct a hearing to determine whether to issue an order for disinterment of the remains of the decedent, taking into account the provisions of section 2108.82 of the Revised Code. If the court issues the requested order for disinterment of the decedent's remains in accordance with division (B)(3) of this section, the court promptly shall deliver the order to the applicant. An ...

...n shall do all of the following: (1) Conduct a complete inventory of services provided or administered by the state that are available to address the infant mortality rate in this state; (2) For each service identified under division (B)(1) of this section, determine both of the following: (a) The sources of the funds that are used to pay for the service; (b) Whether the service and its funding sources ha...

...urity of passengers and employees; (2) Conduct an annual internal safety audit and submit the audit to the department for input and approval; (3) Report accidents and hazardous conditions, as defined in the guidelines developed by the director of transportation under section 5501.55 of the Revised Code, to the department within a time period specified by the department; (4) Minimize, control, correct, or eliminate...

...tment's divisions. Whenever the Revised Code imposes a duty upon or requires an action of the department, the director may perform the action or duty in the name of the department or direct such performance to be performed by the director's designee. (C) In addition to any other duties enumerated in the Revised Code, the director or the director's designee shall do all of the following: (1) Administer and direct ...

...rials and programs; (7) The necessary conduct of research; (8) The development of resource inventories; (9) The procurement and stockpiling of equipment, food, water, medical supplies, and any other supplies necessary for survival and for the public health, safety, and welfare; (10) The development and construction of public shelter facilities and shelter spaces; (11) The development and construction of emer...

...th of the following: (1) Prepare and conduct at least one annual emergency management test, as defined in division (A)(2) of this section, in accordance with rules adopted pursuant to division (F) of this section; (2) Grant access to each building under the control of the administrator to law enforcement personnel and to entities described in division (C)(2) of this section, to enable the personnel and entities...

...rity; (3) Includes the preparation and conduct of an annual exercise of the regional authority's all-hazards emergency operations plan; (4) Is applicable to all political subdivisions entering into the regional agreement. The director/coordinator of emergency management for a regional authority organized under this section shall be responsible for coordinating, organizing, administering, and operating emergency ma...

...sion; (C) Includes the preparation and conduct of an annual exercise of the political subdivision's all-hazards emergency operations plan; (D) Is not inconsistent with the program for emergency management established for the county in which the political subdivision is located by a countywide emergency management agency under section 5502.26 of the Revised Code or a regional authority for emergency management under...

..., or are intended to be applied, in the conduct of the business, whether in this state or elsewhere. (E) "Business" includes all enterprises, except agriculture, conducted for gain, profit, or income and extends to personal service occupations.

...ng as in section 4905.02 of the Revised Code, without regard to the exclusions from that definition prescribed in divisions (A)(1) to (5) of that section. (8) "Commercial mobile radio service provider" means a person providing commercial mobile service as defined in 47 U.S.C. 332(d). (9) "Cable service provider" and "video service provider" have the same meanings as in section 1332.21 of the Revised Code. (10) ...

...r and may request that the commissioner conduct a hearing on the application. If no request for reconsideration is filed, the commissioner's proposed findings shall be final and, if applicable, the commissioner shall issue an exempt facility certificate, which shall not be subject to appeal pursuant to section 5717.02 of the Revised Code. (B) If a reconsideration of the tax commissioner's proposed finding is request...

... products, equipment, or processes, and conducting scientific or technological inquiry and experimentation in the physical sciences with the goal of increasing scientific knowledge that may reveal the bases for new or enhanced products, equipment, or processes. (9) "Technology transfer" means the transfer of technology from one sector of the economy to another, including the transfer of military technology to civil...

...ificate sales, the county treasurer may conduct a title search for any parcel on the list. (B)(1) Except as otherwise provided in division (B)(3) of this section, when tax certificates are to be sold under section 5721.32 of the Revised Code with respect to parcels, the county treasurer shall send written notice to either the owner of record or all interested parties discoverable through a title search, or both, of ...

...rticipating in any tax certificate sale conducted in the county during the next five years. (3) A tax certificate shall not be sold to the owner of the certificate parcel or to any corporation, partnership, or association in which such owner has an interest. No person that purchases a tax certificate in a negotiated sale shall assign or transfer the tax certificate to the owner of the certificate parcel or to any co...

... for want of bidders, the officer who conducted the sales shall certify to the court or board of revision that the parcel remains unsold after two sales. The court or board of revision, by entry, shall order the parcel forfeited to the certificate holder who filed the request for foreclosure or notice of intent to foreclose under section 5721.37 of the Revised Code. The clerk of the ...

...bidder under this division. The officer conducting the sale shall announce the bid of the electing subdivision at the sale and shall report the proceedings to the court for confirmation of sale. (E) Upon the sale or transfer of any nonproductive land to an electing subdivision, the county auditor shall charge the costs, as determined by the court, incurred in the foreclosure proceeding instituted under section 323.2...

...llars. (C) A taxpayer who proposes to conduct an eligible training program may apply to the director of job and family services for a tax credit certificate under this section. The taxpayer may apply for such a certificate for tax years 2004, 2005, 2006, 2007, and 2008 subject to division (L) of this section. The director shall prescribe the form of the application, which shall require a detailed description of the...

...tions 5739.01 to 5739.31 of the Revised Code. (2) No person shall engage in the business of selling at retail as a transient vendor, as defined in section 5739.17 of the Revised Code, without first having obtained a license as required by that section. (B) No person shall continue to engage in the business of selling at retail or sell at retail incidental to any other regularly conducted business after the licens...

...pheld by the electorate in a referendum conducted pursuant to section 322.021, 4504.021, or 5739.022 of the Revised Code, shall not be considered an additional tax voted by the electorate. Money in a reserve balance account established by a county, township, or municipal corporation under section 5705.13 of the Revised Code shall not be considered an unencumbered balance or revenue under division (E)(3) or (4) of ...

...ax year 2005 or approved at an election conducted before September 1, 2005. For the purpose of determining the rate of a qualifying levy authorized by section 5705.212 or 5705.213 of the Revised Code, the rate shall be the rate that would be in effect for tax year 2010. (17) "Telephone property" means tangible personal property of a telephone, telegraph, or interexchange telecommunications company subject to an as...

... Planning, organizing, advertising, and conducting outreach efforts, such as conferences and fairs, at which veterans and their dependents may meet, learn about the organization and operation of the department of veterans services and of veterans service commissions, and obtain information about the rights of, and the benefits and services available to, veterans and their dependents; (O) Advertising, in print, on r...

... (4) Adopt and implement a program for conducting sanitary surveys of public water systems; (5) Establish and maintain a system of record keeping and reporting of activities of the environmental protection agency under this chapter; (6) Establish and maintain a program for the certification of laboratories conducting analyses of drinking water; (7) Issue, modify, and revoke orders as necessary to carry out the...

...suant to section 5721.19 of the Revised Code shall be as follows: "Notice of sale under judgment of foreclosure of liens for delinquent land taxes In the _______________ court of _____________, Ohio case no. in the matter of foreclosure of liens for delinquent land taxes county treasurer of _________________________, Ohio Plaintiff, vs. parcels of land encumbered with delinquent tax liens, Def...

...ld under this section, the officer who conducted the sale shall collect the recording fee from the purchaser at the time of the sale and, following confirmation of the sale, shall prepare and record the deed conveying the title to the parcel to the purchaser.

...t stand charged against it, the officer conducting the sale shall require the buyer to complete an affidavit prepared by the officer stating that the buyer is not the owner of record immediately prior to the judgment of foreclosure or foreclosure and forfeiture, or a member of the specified class of parties connected to that owner, and the affidavit shall become part of the court records of the proceeding. If the cou...

...enabling the bank organization to begin conducting business as a bank organization. A "de novo bank organization" does not include a bank organization formed by, acquired by, merged with, or converted by a taxpayer that filed and paid the tax under this chapter in any preceding calendar year.

...1)(a) of section 5726.04 of the Revised Code or the amount by which the tax calculated under division (A)(1)(b) of that section exceeds any credits allowed against the tax. The amount of tax a de novo bank organization is required to pay under this chapter shall equal the amount by which the tax calculated under division (A)(2) of section 5726.04 of the Revised Code exceeds any credits allowed against the tax.

...des or in which the party's business is conducted. If the party assessed maintains no place of business in this state and is not a resident of this state, the certified copy of the entry may be filed in the office of the clerk of the court of common pleas of Franklin county. Immediately upon the filing of the entry, the clerk shall enter a judgment for the state against the person assessed in the amount shown on th...

... person or property allegedly caused by conduct of a peace officer in the course of his performace of any duty required or authorized by this chapter. This section does not affect, and shall not be construed as affecting, any immunity or defense that a peace officer, law enforcement agency employing a peace officer, and the state or any political subdivision associated with a peace officer may be entitled to under a...

...te of incorporation did the corporation conduct activities other than those activities described in division (C)(1) of section 5733.042 of the Revised Code. (c) If any member of an affiliated group was a taxpayer on January 1, 1991, the affiliated group, no later than September 30, 1991, under penalty of falsification under section 2921.13 of the Revised Code, informs the tax commissioner by certified mail of the af...

...h the business of the party assessed is conducted. If the party assessed maintains no place of business in this state and is not a resident of this state, the certified copy of the entry may be filed in the office of the clerk of the court of common pleas of Franklin county. Immediately upon the filing of the entry, the clerk shall enter a judgment for the state against the party assessed in the amount shown on the...

...ng as in section 3717.01 of the Revised Code. (B) For purposes of division (B)(42)(g) of section 5739.02 of the Revised Code, the "thing transferred" includes, but is not limited to, any of the following: (1) Production machinery and equipment that act upon the product or machinery and equipment that treat the materials or parts in preparation for the manufacturing operation; (2) Materials handling equipment...

...the board of county commissioners shall conduct two public hearings on the resolution, the second hearing to be not less than three nor more than ten days after the first. Notice of the date, time, and place of the hearings shall be given by publication in a newspaper of general circulation in the county, or as provided in section 7.16 of the Revised Code, once a week on the same day of the week for two consecutive w...

...general election. The election shall be conducted, canvassed, and certified in the same manner as regular elections for county offices in the county. The board of elections shall notify the tax commissioner, in writing, of the election upon determining that the petition is valid. Notice of the election shall also be published in a newspaper of general circulation in the district once a week for two consecutive weeks,...

...the board of county commissioners shall conduct two public hearings on the resolution, the second hearing to be no fewer than three nor more than ten days after the first. Notice of the date, time, and place of the hearings shall be given by publication in a newspaper of general circulation in the county, or as provided in section 7.16 of the Revised Code, once a week on the same day of the week for two consecutive w...

...the day the election on the question is conducted unless the board of county commissioners levies a tax under one or more of sections 307.697, 4301.421, 5743.024, and 5743.323 of the Revised Code on July 19, 1995, in which case the date the rate levied by the transit authority will be reduced and the rate levied for the purpose of constructing or renovating a sports facility will be increased shall not be earlier th...

...ll be determined either by a test check conducted by the commissioner under terms and conditions agreed to by the commissioner and the vendor or by any other method agreed upon by the vendor and the commissioner. If the parties are unable to agree to the terms and conditions of the test check or other method, the application shall be denied. If used, the test check shall determine the proportion that taxable retai...

...d and directs the board of elections to conduct the election. The ballot shall be in the following form: "Shall the rate of a resort area tax levied by ____ (name of municipal corporation or township) from ___% to ___% be passed? " A tax levied under division (G) of this section takes effect on the first day of the calendar quarter that begins at least sixty-five days after the date the ta...

...tion under Chapter 3717. of the Revised Code. Each vendor shall keep complete and accurate records of sales, together with a record of the tax collected on the sales, which shall be the amount due under sections 5739.01 to 5739.31 of the Revised Code, and shall keep all invoices, bills of lading, and other such pertinent documents. Alternatively, any food service operator who has not been convicted under section 573...

...ess is not temporary if the same person conducted business at the place continuously for more than six months or occupied the premises as the person's permanent residence for more than six months, or if the person intends it to be a fixed place of business. Any transient vendor, in lieu of obtaining a vendor's license under division (A) of this section for counties in which the transient vendor has no fixed place o...

...ourth degree. Each day that business is conducted while a vendor's license is suspended constitutes a separate offense. (D) Except as otherwise provided in this section, whoever violates sections 5739.01 to 5739.31 of the Revised Code, or any lawful rule promulgated by the department of taxation under authority of such sections, shall be fined not less than twenty-five nor more than one hundred dollars. (E) Whoever...

...hority to do any of the following: (1) Conduct audits or other reviews as provided under the agreement or state law; (2) Provide records pursuant to section 149.43 of the Revised Code or to governmental agencies under disclosure laws; (3) Prevent the disclosure of confidential taxpayer information in accordance with Title LVII of the Revised Code; (4) Prevent, consistent with federal law, the disclosure or misuse...

...sponse period during which the business conducts disaster work pursuant to a qualifying solicitation received by the business, provided the equipment is removed from the state before the last day of that period. All terms used in division (C)(10) of this section have the same meanings as in section 5703.94 of the Revised Code. (11)(a) Watercraft, if all of the following apply: (i) The watercraft is in this state ...

...resides or in which the person assessed conducts business. If the person assessed maintains no place of business in this state and is not a resident of this state, the certified copy of the entry may be filed in the office of the clerk of the court of common pleas of Franklin county. Immediately upon the filing of the entry, the clerk shall enter a judgment for the state against the person assessed in the amount s...

... file program that include standards of conduct, software tests, and file formats. (2) The commissioner shall maintain a list of approved bulk filers on the department of taxation's official web site. Such information is not prohibited from disclosure under section 5703.21 of the Revised Code. (3) Each bulk filer shall comply with all requirements of law pertaining to employers maintaining an office or transactin...

...ngs from casino gaming or sports gaming conducted in this state shall be allocated to the state. (C) If an individual is a resident for part of the taxable year and a nonresident for the remainder of the taxable year, all items of nonbusiness income or deduction shall be allocated under division (A) of this section for the part of the taxable year that the individual is a resident and under division (B) of this sec...

...ctly by the taxpayer, in an entity that conducts a trade or business in this state. (3) "Qualifying payroll" means the amount of compensation used to determine the withholding obligations in division (A) of section 5747.06 of the Revised Code and paid over one of the following periods by the entity whose sale generated the qualifying capital gain: (a) The five calendar years immediately preceding the time of sa...