Ohio Revised Code Search

...ipal corporations in which the taxpayer conducted business during the previous taxable year, on a form prescribed by the tax commissioner. (2) At least quarterly, the tax commissioner shall notify each municipal corporation that a taxpayer lists in its election under division (B)(1) of this section that the taxpayer has made the election. (3)(a) The election, once made by the taxpayer, applies to the taxable ye...

...cipal corporation in which the taxpayer conducts business. Nothing in this section prohibits a taxpayer from making a new election under this section after properly revoking a prior election. (C) For the purpose of calculating the ratios described in division (A) of section 718.82 of the Revised Code, all of the following apply to a taxpayer that has made the election described in division (B) of this section: ...

...intercompany transactions have not been conducted at arm's length and that there has been a distortive shifting of income or expenses with regard to allocation of net profits to a municipal corporation. A taxpayer that is required to file a consolidated tax return for a taxable year shall file a consolidated tax return for all subsequent taxable years unless the taxpayer requests and receives written permission from ...

... necessary they shall be instituted and conducted according to sections 163.01 to 163.22, inclusive, of the Revised Code, in the county where such cemeteries are located, and it shall be sufficient to make the persons or authorities owning or controlling the cemetery parties defendant, but the court may, upon proper showing of interest admit other parties defendant. The jury, in such case, shall make a separate findi...

...tioned in section 729.49 of the Revised Code, and, when the legislative authority thereof has established a schedule of rates or charges of rents therefor, the director shall collect sewer rentals, and shall appoint the necessary officers and agents for such purposes. When the legislative authority of a village has established a schedule of rates or charges of rents for such use, such duties shall be performed by th...

...authority may authorize and provide for conducting a census of the population of the city at any time in order to carry out the powers granted by this section. (F) Action of the legislative authority to divide the city into wards shall be taken by ordinance and shall be effective for the first municipal primary election occurring at least one hundred fifty days after the passage of the ordinance.

...r section 3303.07 or section 4765.55 or conducted under section 3737.33 of the Revised Code; (b) Any person who has elected under section 742.515 of the Revised Code to be transferred from the public employees retirement system to the Ohio police and fire pension fund; (c) Any full-time firefighter who, on November 8, 1990, is a member of the Ohio police and fire pension fund. (C) "Employee" means any person wh...

...nditure is made by a political party to conduct voter registration or voter education efforts. (d) "Agent" means any person who has actual oral or written authority, either express or implied, to make or to authorize the making of expenditures on behalf of a candidate, or means any person who has been placed in a position with the candidate's campaign committee or organization such that it would reasonably appear th...

...to fill a vacancy on the board shall be conducted in accordance with rules adopted under section 742.045 of the Revised Code. If an employee member of the board ceases to be a member of the fund, a vacancy shall exist. If as a result of changed circumstances a retirant member no longer qualifies for membership on the board as a retirant member, a vacancy shall exist. Any elected or appointed member of the board wh...

... physical location where the meeting is conducted; (b) That all votes taken at the meeting shall be taken by roll call vote; (c) That a board member who intends to attend a meeting by means of video conference shall notify the chairperson of that intent not less than forty-eight hours before the meeting, except in the case of an emergency as defined in the policy. (B) Notwithstanding division (C) of section 121...

...ance with section 111.15 of the Revised Code establishing a policy for reimbursement of travel expenses incurred by board members in the performance of their official duties. As part of any audit performed under Chapter 117. of the Revised Code, an inquiry shall be made into whether board members have complied with these rules. (D) No board member shall accept payment or reimbursement for travel expenses, other than...

...iar with these matters would use in the conduct of an enterprise of a like character and with like aims; and by diversifying the investments of the disability and pension fund so as to minimize the risk of large losses, unless under the circumstances it is clearly prudent not to do so. The board, in accordance with its fiduciary duties described under this section, shall make investment decisions with the sole purp...

...all designate one or more physicians to conduct an examination required under this division. After completing the examination, the physician shall determine and certify to the board whether the disability benefit recipient continues to meet the disability standard set forth in division (D)(1), (2), or (4) of section 742.38 of the Revised Code or division (C)(2), (3), or (5) of former section 742.37 of the Revised Cod...

...mpanies or other entities authorized to conduct business in this state. If the board establishes a program under this section, it shall adopt rules to administer the program.

...ed under section 3737.33 of the Revised Code may, by giving notice to the Ohio police and fire pension fund within ninety days of November 8, 1990, elect to transfer to the fund. When a firefighter makes such an election, the Ohio police and fire pension fund shall notify the public employees retirement system. All of the firefighter's credit as a full-time firefighter shall be transferred to the Ohio police and fir...

...standing section 323.15 of the Revised Code, a county treasurer shall accept a payment in such amount when separately tendered as payment for the full amount of such unpaid water rents or charges and associated penalties. The lien shall be released immediately upon payment in full of the certified amount. Any amounts collected by the county treasurer under this division shall be immediately placed in the distin...

...r other action taken at a board meeting conducted by means of authorized communications equipment. The record also shall identify the members attending the board meeting by means of authorized communications equipment. The board of governors shall adopt rules designating the communications equipment that is authorized for use during board meetings. The board also shall adopt rules that establish procedures and guid...

...programs. In addition to other rules of conduct and discipline, the rights of ingress and egress of persons confined in a minimum security jail dedicated and used under this section shall be subject to reasonable restrictions. Every person confined in a minimum security jail dedicated and used under this section shall be given verbal and written notification, at the time of the person's admission to the jail, that pu...

...ed. Such boards may adopt rules for the conduct of all business within its jurisdiction. A joint recreation district board of trustees formed pursuant to division (C) of section 755.14 of the Revised Code shall appoint one of its members or employ another as fiscal officer of the district.

..., and the proceedings therefor shall be conducted as prescribed by sections 163.01 to 163.22, inclusive, of the Revised Code.

...this section, no person shall knowingly conduct a direct or indirect transaction of public funds to the benefit of any of the following: (1) A campaign committee; (2) A political action committee; (3) A legislative campaign fund; (4) A political party; (5) A campaign fund; (6) A political committee; (7) A separate segregated fund; (8) A candidate. (E) Division (D) of this section does not prohibit t...

...area. The market rate survey may be one conducted by or on behalf of the governmental entity or an independent survey accepted by the governmental entity as statistically valid and reliable. (ii) The services are provided in accordance with standards established by state or federal law, or by rules or regulations adopted thereunder, for their delivery, which standards are enforced by the federal government, a gove...

...he authority of the auditor of state to conduct audits or other investigations when public money is commingled with nonpublic money.

... forth in section 109.07 of the Revised Code. (7) A provision that is inconsistent with the state's obligations under section 149.43 of the Revised Code. (8) A provision for automatic renewal such that state funds are or would be obligated in subsequent fiscal years. (9) A provision that limits the state's ability to recover the cost of cover for a replacement contractor. (C) If a contract contains a term...

...nd (B) of section 153.54 of the Revised Code issued by a surety licensed to do business in this state is evidence of financial responsibility, but a state agency or political subdivision may request additional financial information for review from an apparent low bidder after it opens all submitted bids. A state agency or political subdivision shall keep additional financial information it receives pursuant to a requ...