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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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Section 5721.04 | Apportionment of expenses of publishing delinquent tax lists and display notices.

...the Revised Code shall be paid from the county treasury as county expenses are paid, and the board of county commissioners shall make provision for them in the annual budget of the county submitted to the budget commission, and shall make the necessary appropriations. If the board fails to make such appropriations, or if an appropriation is insufficient to meet such an expense, any person interested may apply t...

Section 5731.27 | Certificate of determination of final estate tax liability.

... one copy of which shall be sent to the county auditor for the county in which the return was filed, and one copy of which shall be sent to the probate court of the county in which the return was filed if there is an administration of or other proceedings in the decedent's estate. (B) The tax commissioner, after determining that a deficiency or refund of tax or penalty addition to tax, shall issue a certificate of...

Section 5731.49 | Determining tax revenues due political subdivisions.

...ection 5731.46 of the Revised Code, the county auditor shall certify to the county auditor of any other county in which is located in whole or in part any municipal corporation or township to which any of the taxes collected under this chapter and not previously accounted for, is due, a statement of the amount of such taxes due to each corporation or township in such county entitled to share in the distribution there...

Section 5741.023 | County use tax for specific purposes.

...ction 5739.026 of the Revised Code, any county that levies a tax pursuant to such section shall levy a tax at the same rate levied pursuant to such section on the storage, use, or other consumption in the county of the following: (1) Motor vehicles, and watercraft and outboard motors required to be titled in the county pursuant to Chapter 1548. of the Revised Code, acquired by a transaction subject to the tax impose...

Section 5743.511 | [Repealed effective 10/3/2023 by H.B. 33, 135th General Assembly] County vapor product excise tax.

...mitted under this section, the board of county commissioners of a county that has within its territorial boundaries a qualifying regional arts and cultural district may, on or after the first day of the first month after the effective date of this amendment, levy a tax on the sale of vapor products sold for resale at retail in the county composing the district at the rate of up to nine per cent of the wholesale price...

Section 5747.54 | Failure to certify percentage share of the undivided local government fund.

... of local government fund money to any county where the county auditor has failed to certify to the tax commissioner the percentage share of the undivided local government fund of the county as a subdivision for the year for which distribution is to be made. The director of budget and management may direct the tax commissioner to withhold from a county the percentage of the amount distributable thereto th...

Section 6101.47 | Conservancy district charitable and social welfare trusts.

...(A) As used in this section and section 6101.44 of the Revised Code: (1) "Charitable trust" means any entity that meets all of the following: (a) It is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code. (b) At least in part, it benefits a conservancy district that includes all or parts of more than sixteen counties. (c) At least in part, its purposes are consistent with...

Section 6103.20 | Supplying water outside district.

... At any time after the formation of any county sewer district, the board of county commissioners, when it considers it appropriate, on application by a person or public agency for the supply of water to properties of that person or public agency located outside of the district, may contract with the person or public agency for supplying water to those properties from water supply facilities acquired or constructed...

Section 6117.06 | General plan of sewerage or drainage.

...nt of any sewer district, the board of county commissioners, if a sanitary or drainage facility or prevention or replacement facility improvement is to be undertaken, may have the county sanitary engineer prepare, or otherwise cause to be prepared, for the district, or revise as needed, a general plan of sewerage or drainage that is as complete in each case as can be developed at the time and that is devised w...

Section 6117.311 | Levying tax and issuing bonds to pay costs of improvement.

...nated subdistrict thereof, the board of county commissioners may levy a tax under Chapter 5705. of the Revised Code upon all of the property listed and assessed for taxation in such sewer district or subdistrict and may authorize, issue, and execute bonds under the provisions of Chapter 133. of the Revised Code for and on behalf of said sewer district or subdistrict as an indebtedness of said district or subdistrict ...

Section 6119.02 | Procedure for organization.

...ny municipal corporation, the board of county commissioners of any county, and the board of trustees of any township may act in behalf of any part of their respective political subdivisions. The petition shall specify all of the following: (1) The proposed name of the district; (2) The place in which its principal office is to be located; (3) The necessity for the proposed district and that it will be conduc...

Section 6119.03 | Common pleas court assigned to district.

...ce to the court of common pleas of each county included in whole or in part within the proposed regional water and sewer district. Thereafter the judge of the court of common pleas of each such county or, in the case of any county having more than one such judge, the judge of such court assigned by order of its presiding judge shall sit as the court of common pleas of the county wherein the petition was filed to exer...

Section 6119.04 | Hearing on petition for establishment.

...a right to any municipal corporation or county acting in behalf of a sewer district within the county to become a party to the proceeding if the intervening party requests to have some part or all of its territory included within the district; (2) Grant in part or in toto an intervening petition of a municipal corporation or a county acting in behalf of a sewer district within the county, which is not wholly include...

Section 6131.04 | Petition for construction of single county drainage improvement.

...rovement with the clerk of the board of county commissioners of the county in which is located a part of the land proposed to benefit from the improvement. Prior to filing a petition, the petitioner shall consult with the county engineer of the county in which the petition will be filed to discuss the proposed drainage improvement and to determine the proper forms and procedures for filing the petition. (B) The pet...

Section 6135.01 | Procedure where more than one county or state affected by improvement.

...Where the board of county commissioners has been notified that a petition for the improvement of a ditch or drain has been regularly filed with the clerk of the board of county commissioners thereof, then said board shall proceed as in single county ditches, if lands affected by said improvement lie wholly in one county, and shall proceed as in joint county ditches if two or more counties are affected, and shall orde...

Section 6137.07 | Drainage equipment.

...nce of drainage improvements a board of county commissioners considers necessary. (B) The board of county commissioners may do both of the following: (1) Purchase drainage equipment; (2) Provide a suitable place to house and store the drainage equipment. The county engineer shall be responsible for the care and custody of the drainage equipment and shall plainly and conspicuously mark it as the property of th...

Section 709.45 | Petition for merger.

...led with the board of elections of the county in which the largest portion of the population of the municipal corporation with which merger is proposed resides. The board of elections shall cause the validity of all signatures to be ascertained and, in doing so, may require the assistance of boards of elections of other counties as the case requires. If the petition is sufficient, the board of elections of the ...

Section 713.23 | Regional or county planning commission - powers and duties.

...(A) The regional or county planning commission may make studies, maps, plans, recommendations and reports concerning the physical, environmental, social, economic, and governmental characteristics, functions, services, and other aspects of the region or county, respectively. The commission may make such studies, maps, plans, recommendations, and other reports as to areas outside the region or county concerning the ph...

Section 713.24 | Certified copies of plans to each municipal corporation.

...anning commission of any region, or the county planning commission of any county, shall, after making the regional or county plan as provided by section 713.23 of the Revised Code, certify a copy thereof to the planning commission of each municipal corporation of the region or county, the board of county commissioners and county or regional planning commission of each county or region or part thereof included in the ...

Section 755.171 | Sales and use tax levy to retire bonds and notes for joint recreation district.

...nticipation of such bonds, the board of county commissioners of a county that is joined in a joint recreation district under section 755.14 of the Revised Code may pledge and contribute revenue from a tax levied under division (A)(5) of section 5739.026 and section 5741.023 of the Revised Code or the portion of the revenue from a tax levied under those sections that is allocated to the purpose described in that divis...

Section 955.121 | Appointment of sheriff as county dog warden.

...(A)(1) In lieu of appointing a county dog warden and deputies under section 955.12 of the Revised Code, a board of county commissioners may appoint the county sheriff to enforce sections 955.01 to 955.27 and 955.50 to 955.53 of the Revised Code. If a board chooses to appoint the county sheriff as the county dog warden, the board shall enter into a two-year written agreement with the sheriff for that purpose at the fi...

Section 118.28 | Severability - construction.

...t any act of the municipal corporation, county, or township authorized to be taken under this chapter only with the consent or approval of the financial planning and supervision commission or, when authorized by the commission, the financial supervisor would not have been authorized in the absence of and is inseparable from such provision for consent or approval so that if a provision for consent or approval by the c...

Section 120.40 | Pay ranges.

...pay ranges established by the board of county commissioners for the county public defender and those established by the joint board of county commissioners for the joint county public defender shall not exceed the pay ranges assigned under section 325.11 of the Revised Code for county prosecutors. (B) The pay ranges established by the board of county commissioners for the staff of the county public defender a...

Section 121.38 | Resolving agency disputes concerning services or funding.

...(A) An agency represented on a county family and children first council that disagrees with the council's decision concerning the services or funding for services a child is to receive from agencies represented on the council may initiate the local dispute resolution process established in the county service coordination mechanism applicable to the council. On completion of the process, the decision maker designated ...

Section 122.19 | Urban and rural initiative grant program definitions.

...nated by the legislative authority of a county, township, or municipal corporation as provided in division (B)(1) of section 122.22 of the Revised Code: (1) A port authority as defined in division (A) of section 4582.01 or division (A) of section 4582.21 of the Revised Code; (2) A community improvement corporation as described in section 1724.01 of the Revised Code; (3) A community-based organization or acti...