Ohio Revised Code Search
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Section 323.122 | Extension for payment of real property tax for members of armed forces.
...(A) As used in this section: (1) "Active duty" has the same meaning as in division (F) of section 5919.34 of the Revised Code. (2) "Dependent parent" means a parent who, at the time the member was activated, received from the member at least half of the dependent parent's support, including food, shelter, clothing, and medical and dental care. (B) This section applies to any real property or manufactured or mob... |
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Section 323.13 | Tax bill mailed or delivered - failure to receive bill.
...(A)(1) Except as provided in section 323.134 of the Revised Code, immediately upon receipt of any tax duplicate from the county auditor, but not less than twenty days prior to the last date on which the first one-half taxes may be paid without penalty as prescribed in section 323.12 or 323.17 of the Revised Code, the county treasurer shall cause to be prepared and mailed or delivered to each person charged on such du... |
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Section 323.131 | Form and contents of tax bill.
...(A) Each tax bill prepared and mailed or delivered under section 323.13 of the Revised Code shall be in the form and contain the information required by the tax commissioner. The commissioner may prescribe different forms for each county and may authorize the county auditor to make up tax bills and tax receipts to be used by the county treasurer. For any county in which the board of county commissioners has granted a... |
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Section 323.132 | Paying delinquent taxes.
...If one-half of the current taxes charged against an entry of real estate is not paid on or before the thirty-first day of December of the year for which they are charged or on or before the last day for such payment as extended pursuant to section 323.17 of the Revised Code, that amount, together with the penalty charged under division (A)(1) of section 323.121 of the Revised Code and all ... |
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Section 323.133 | Payment of portion of taxes where application for exemption is pending.
...(A) A taxpayer may tender, and the county treasurer shall accept, payment of a portion of any taxes charged against real property that is the subject of an application for exemption from taxation under section 5715.27 of the Revised Code that is pending before the tax commissioner. The treasurer shall issue a receipt to the taxpayer, and credit such payment against any unpaid taxes, penalties, and interest charged ag... |
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Section 323.134 | Agreements for information exchanges limited exclusively to purpose of real property tax billing and payment.
...As used in this section, "financial institution" means a bank as defined in section 1101.01 of the Revised Code or any other person regularly engaging in the business of making or brokering residential mortgage loans on security located in this state. The county treasurer may request any financial institution to enter into an agreement with the treasurer for information exchanges limited exclusively to the purpose o... |
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Section 323.14 | Receipt for payment of taxes - form.
...When any tax is paid at the office of the county treasurer or at any tax receiving office, the treasurer shall give a receipt to the person paying it. If any such tax is paid to the treasurer by mail and the person paying it encloses with the payment an addressed envelope with sufficient postage, the treasurer shall enclose a receipt for the taxes in such envelope and deposit it in the mail. No receipt given by the t... |
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Section 323.15 | Payment of less than full amount due - payment by owner of undivided interest.
...The county treasurer may accept payment of less than the full amount of taxes charged and payable for all purposes on real estate at the times provided by sections 323.12 and 323.17 of the Revised Code in such amounts as the county treasurer considers reasonable. Except as otherwise provided by sections 323.133, 323.31, and 5715.19 of the Revised Code, and when the collection of a parti... |
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Section 323.151 | Valuation of homestead property definitions.
...y" means either of the following: (1) Death in the line of duty; (2) Death from injury sustained in the line of duty, including heart attack or other fatal injury or illness caused while in the line of duty. (I) "Peace officer" has the same meaning as in section 2935.01 of the Revised Code. (J) "Firefighter" means a firefighter, whether paid or volunteer, of a lawfully constituted fire department. (K) "Firs... |
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Section 323.152 | Reductions in taxable value.
...axes under this division in the year of death, provided the surviving spouse is at least fifty-nine but not sixty-five or more years of age on the date the deceased spouse dies. (b) Real property taxes on a homestead owned and occupied, or a homestead in a housing cooperative occupied, by a person to whom division (A)(1) of this section applies shall be reduced for each year for which an application for the reduct... |
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Section 323.153 | Application for reduction in real property taxes.
...r or other written confirmation from an employee or officer of the board of trustees of a retirement or pension fund in this state or another state or from the chief or other chief executive of the department, agency, or other employer for which the public service officer served when killed in the line of duty affirming that the public service officer was killed in the line of duty. An application for a reduction ... |
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Section 323.154 | Issuing certificate of reduction.
...The county auditor shall approve or deny an application for reduction under section 323.152 of the Revised Code and shall so notify the applicant within thirty days after the application is approved or denied. Notification shall be provided on a form prescribed by the tax commissioner. If the application is approved, upon issuance of the notification the county auditor shall record the amount of reduction in taxes i... |
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Section 323.155 | Tax bill to reflect reductions.
...The tax bill prescribed under section 323.131 of the Revised Code shall indicate the net amount of taxes due following the reductions in taxes under sections 319.301, 319.302, 319.303, 319.304, 323.152, and 323.16 of the Revised Code. Any reduction in taxes under section 323.152 of the Revised Code shall be disregarded as income or resources in determining eligibility for any program or calculating any payment und... |
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Section 323.156 | Payment of homestead exemption to county's undivided income tax fund from state general fund.
...(A) Within thirty days after a settlement of taxes under divisions (A) and (C) of section 321.24 of the Revised Code, the county treasurer shall certify to the tax commissioner one-half of the total amount of taxes on real property that were reduced pursuant to divisions (A) and (B)(2) of section 323.152 of the Revised Code for the preceding tax year. The commissioner, within thirty days of the receipt of such certif... |
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Section 323.157 | Employees - adoption of rules.
...mploy the assistants, clerks, and other employees necessary to carry out the duties imposed by sections 323.151 to 323.159 of the Revised Code. The tax commissioner shall promulgate rules necessary to facilitate the reduction of taxes on homesteads, reimbursement by the state, the determination of "total income," and the administration of sections 323.151 to 323.159 of the Revised Code. |
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Section 323.158 | Partial real property tax exemption.
...(A) As used in this section, "qualifying county" means a county to which both of the following apply: (1) At least one major league professional athletic team plays its home schedule in the county for the season beginning in 1996; (2) The majority of the electors of the county, voting at an election held in 1996, approved a referendum on a resolution of the board of county commissioners levying a sales and use ta... |
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Section 323.159 | Applying homestead exemption to nonprofit corporation that owns and operates housing cooperatives.
...(A) As used in this section: (1) "Applicant" means the person who occupies a homestead in a housing cooperative. (2) "Homestead" has the same meaning as in division (A)(1)(b) of section 323.151 of the Revised Code. (B) Not later than the first day of May each year, any nonprofit corporation that owns and operates a housing cooperative shall determine the amount of property taxes it paid for the housing coope... |
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Section 323.16 | Partial real property tax exemption for child care center.
...(A) As used in this section: (1) "Qualifying child care center" means real property on which a licensed child care program operates. For purposes of this division, "licensed child care program" means a licensed child care program, as defined in section 5104.01 of the Revised Code, that meets all of the following requirements: (a) The program only serves children under six years of age; (b) At least twenty-five ... |
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Section 323.17 | Extending time for delivery of tax duplicate.
...ncy," as used in this section, includes death or serious illness, any organized work stoppage, mechanical failure of office equipment or machinery, or a delay in complying with section 5715.24 or 5715.26 of the Revised Code which will cause an unavoidable delay in the delivery of duplicates or in the billing or collection of taxes. Such application shall contain a statement describing the emergency that will cause th... |
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Section 323.25 | Enforcing tax lien.
...(A) When taxes charged against an entry on the tax duplicate, or any part of those taxes, are not paid within sixty days after delivery of the delinquent land duplicate to the county treasurer as prescribed by section 5721.011 of the Revised Code, the county treasurer shall enforce the lien for the taxes by civil action in the treasurer's official capacity as treasurer, for the sale of such premises in the same way m... |
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Section 323.251 | Authority of tax commissioner relative to actions of local authorities.
...The tax commissioner shall exercise the authority provided by law relative to the actions of the local authorities as provided in sections 323.25, 323.49, and 5721.18 of the Revised Code if any act or proceedings required by such sections are not done or instituted within the time limited by such sections. In the event of the failure of such authorities to so act or proceed, the commissioner shall cause such act to b... |
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Section 323.26 | Allegations in petition - evidence.
...Having made the proper parties in a suit under section 323.25 of the Revised Code, it shall be sufficient for the county treasurer to allege in the treasurer's petition that the taxes are charged on the tax duplicate against lands, lots, or parcels thereof, the amount of the taxes, and that the taxes are unpaid, and the treasurer shall not be required to set forth in the petition any ot... |
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Section 323.27 | Joinder of causes of action.
...In the proceedings provided by section 323.25 of the Revised Code the county treasurer may join in one action any number of lots or lands, but the decree shall be rendered severally or separately, and any proceedings may be severed, in the discretion of the court, for the purpose of trial or appeals, where an appeal is allowed, and the court shall make such order for the payment of costs as is equitable and proper. |
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Section 323.28 | Finding and decree - appraisal and sale of property - proceeds of sale.
...(A) A finding shall be entered in a proceeding under section 323.25 of the Revised Code for taxes, assessments, penalties, interest, and charges due and payable at the time the deed of real property sold or transferred under this section is transferred to the purchaser or transferee, plus the cost of the proceeding. For purposes of determining such amount, the county treasurer may estimate the amount of taxes, assess... |
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Section 323.29 | Partial payment of delinquent taxes.
...The partial payment of delinquent taxes charged on the tax duplicate against any entry of real property, as authorized by section 323.133 or 323.31 of the Revised Code, shall not prevent such real property from being certified as delinquent; however, partial payment of such taxes under section 323.133 of the Revised Code shall preclude the commencement of foreclosure proceedings unless the tax commissioner subsequent... |
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Section 3319.181 | Civil service status of nonteaching employees in transferred or new district.
...rict is created, the nonteaching school employees in such district or school immediately prior to such transfer or creation shall have civil service status in the newly created district, or in the district to which the territory is transferred, if the new district is a city school board, or shall be employed pursuant to section 3319.081 of the Revised Code in the newly created district, or in the district to which th... |
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Section 3319.20 | Notification of nonlicensed employee's guilty plea or conviction of certain offenses.
...(A) Whenever an employee of a board of education, other than an employee who is a license holder to whom section 3319.52 of the Revised Code applies, is convicted of or pleads guilty to a felony, a violation of section 2907.04 or 2907.06 or of division (A) or (B) of section 2907.07 of the Revised Code, an offense of violence, theft offense, or drug abuse offense that is not a minor misdemeanor, or a violation of an o... |
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Section 3319.21 | Contract employing relative as teacher void.
...Whenever a local director or member of a board of education votes for or participates in the making of a contract with a person as a teacher or instructor in a public school to whom he is related as father, brother, mother, or sister, or acts in any matter in which he is pecuniarily interested, such contract, or such act in such matter, is void. This section does not apply where a director or a member of such board,... |
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Section 3319.22 | Standards and requirements for educator licenses; local professional development committees.
...rovides notice to all affected district employees that the committee structure is to be modified. Professional development committees may have a district-level or building-level scope of operations, and may be established with regard to particular grade or age levels for which an educator license is designated. Each professional development committee shall consist of at least three classroom teachers employed by t... |
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Section 3319.221 | Pupil services personnel registration.
...(A) The state board of education, the department of education and workforce, any city, local, exempted village, and joint vocational school district board of education, and any other public school, as defined in section 3301.0711 of the Revised Code, shall not require a separate pupil services license issued by the state board as a credential for working in a public school, on either a permanent basis or a substitute... |
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Section 3319.222 | Effect on licenses and certificates issued before change in law.
...(A) Notwithstanding the amendments to and repeal of statutes by H.B. 1 of the 128th general assembly, the state board of education shall accept applications for new, and renewal and upgrade of, temporary, associate, provisional, and professional educator licenses, alternative educator licenses, one-year conditional teaching permits, and school nurse licenses through December 31, 2010, and issue them on the basis of t... |
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Section 3319.223 | Ohio teacher residency program.
...(A) The superintendent of public instruction and the chancellor of higher education jointly shall establish the Ohio teacher residency program, which shall be a two-year, entry-level program for classroom teachers. Except as provided in division (B) of this section, the teacher residency program shall include at least the following components: (1) Mentoring by teachers, which may be provided online or in person. T... |
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Section 3319.224 | Contracts for speech and language or audiology services.
...Notwithstanding section 3319.30 of the Revised Code, a school district or educational service center may contract with a provider licensed under Chapter 4753. of the Revised Code for speech and language services or for audiology services. The contracted services shall be retained only after the district or service center has demonstrated to the department of education and workforce that attempts to obtain the service... |
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Section 3319.226 | Educator licenses for substitute teaching.
...(A) Beginning July 1, 2019, the state board of education shall issue educator licenses for substitute teaching only under this section. (B) Except as provided in division (E) of this section, the state board shall adopt rules establishing standards and requirements for obtaining a license under this section and for renewal of the license. Except as provided in division (G) of section 3319.229 of the Revised Code, t... |
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Section 3319.227 | Teach for America educator's license.
...(A) Notwithstanding any other provision of the Revised Code or any rule adopted by the state board of education to the contrary, the state board shall issue a resident educator license under section 3319.22 of the Revised Code to each person who is assigned to teach in this state as a participant in the teach for America program and who satisfies the following conditions for the duration of the program: (1) Holds a... |
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Section 3319.228 | Issuance of license to those licensed in other states; list of states with inadequate licensure standards.
...(A) This section applies only to a person who meets the following conditions: (1) Holds a minimum of a baccalaureate degree; (2) Has been licensed and employed as a teacher in another state for each of the preceding five years; (3) Was initially licensed as a teacher in any state within the preceding fifteen years; (4) Has not had a teacher's license suspended or revoked in any state. (B)(1) Not later ... |
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Section 3319.229 | Career-technical workforce development educator license.
...(A)(1) Notwithstanding the repeal of former section 3319.229 of the Revised Code by S.B. 216 of the 132nd general assembly, the state board of education shall accept applications for new, and for renewal of, professional career-technical teaching licenses through June 30, 2019, and issue them on the basis of the applications received by that date in accordance with the rules described in that former section. Except a... |
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Section 3319.2210 | One-year out-of-state educator license.
...(A) The state board of education shall issue a one-year nonrenewable out-of-state educator license, valid for teaching the grade levels and curriculum areas named in such license, upon the request of an employing school district to a qualified applicant who meets all of the following requirements: (1) Is deemed to be of good moral character; (2) Is an out-of-state applicant and the holder of a valid out-of-state ... |
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Section 3319.2211 | Employment of adult education permit holder.
...(A) An individual who holds an adult education permit may be employed by any school district and shall not be limited to employment solely by the district that recommended and employed that individual at the time of the initial issuance of the individual's permit. (B) Notwithstanding anything to the contrary in section 3319.226 of the Revised Code, an individual who holds an adult education permit issued by the sta... |
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Section 3319.2212 | Career-technical licenses for teachers licensed in other areas.
...(A)(1) Notwithstanding anything to the contrary in section 3319.229 of the Revised Code, the state board of education shall issue a two-year career-technical educator license to an individual who meets all of the following conditions: (a) The individual holds a valid educator license issued under sections 3319.22 to 3319.31 of the Revised Code. (b) The individual has at least five years of work experience in the ... |
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Section 3319.2213 | School counselor professional development in building trades.
...(A) The state board of education shall enter into an agreement with a construction trade organization located in this state, such as affiliated construction trades (ACT) Ohio, or its successor organization, to develop a training program to educate school counselors about building and construction trades career pathways. A training program developed under this section shall be completed at a building and constructi... |
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Section 3319.23 | License required for teaching American history and government content.
...A valid educator license for teaching social studies in the applicable grade shall be considered sufficient to teach the additional American history and American government content adopted under division (A)(1)(b) of section 3301.079 of the Revised Code. |
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Section 3319.231 | Qualifications for teaching community service education.
...As used in this section, "community service" has the same meaning as in section 3313.605 of the Revised Code. The department of education and workforce shall adopt rules establishing qualifications for the teaching of community service education for high school credit under division (C) of section 3313.605 of the Revised Code. In addition, the department shall provide technical assistance to school districts provi... |
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Section 3319.232 | License for teaching students with visual disabilities.
...The state board of education shall adopt standards for attaining a license for teaching students with visual disabilities that require the licensee to demonstrate competency in reading and writing braille. The standards for demonstrating competency shall be developed with reference to those adopted for transcribers by the national library service for the blind and print disabled, library of congress. |
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Section 3319.233 | Educator license requirements beginning 7/1/2017.
...(A) All new educator licenses issued for grades pre-kindergarten through eight shall require the applicant to attain a passing score on a rigorous examination of principles of scientifically research-based reading instruction that is aligned with the reading competencies adopted by the department of education and workforce under section 3301.077 of the Revised Code. (B) The state board shall adopt rules in accorda... |
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Section 3319.235 | Integrating educational technology.
...(A) The standards for the preparation of teachers adopted under section 3333.048 of the Revised Code shall require any institution that provides a course of study for the training of teachers to ensure that graduates of such course of study are skilled at integrating educational technology in the instruction of children, as evidenced by the graduate having either demonstrated proficiency in such skills in a manner pr... |
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Section 3319.236 | Qualifications to teach computer science.
...(A) Except as provided in section 3313.6033 of the Revised Code or in division (B) or (E) of this section, a school district shall require an individual to hold a valid educator license in computer science, or have a license endorsement in computer technology and a passing score on a content examination in the area of computer science, to teach computer science courses. (B) A school district may employ an individu... |
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Section 3319.237 | Courses to teach in grades pre-k through 5; curriculum; continuing education.
...(A) The standards for the preparation of teachers adopted under section 3333.048 of the Revised Code shall require each institution that provides a teacher preparation program to include a semester course, or the equivalent, for all students pursuing a license to teach in any of grades pre-kindergarten through five that includes instruction on all of the following: (1) Positive behavior intervention and supports and... |
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Section 3319.238 | Financial literacy license validation.
...(A) Except as provided in division (F) of this section, beginning with the 2024-2025 school year, a school district shall require an individual to have an educator license validation in financial literacy to provide financial literacy instruction under division (C)(9) of section 3313.603 of the Revised Code. (B) To obtain a license validation in financial literacy, an individual shall hold a valid educator license... |
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Section 3319.239 | Reimbursement for financial literacy validation costs.
...(A) As used in this section: (1) "Approved costs" means any costs necessary to meet the additional requirements adopted by the state board of education under division (B) of section 3319.238 of the Revised Code for educator license validation in financial literacy. (2) "Eligible entity" includes the following: (a) A city, exempted village, local, or joint vocational school district; (b) A community school... |