Ohio Revised Code Search

... to meet the minimum student-instructor ratio established by the board in rules adopted under section 4713.08 of the Revised Code; (B) Establish minimum standards for acceptance of student applicants for admission to the school to learn the theory and practice of barbering; (C) Employ not more than two licensed assistant barber instructors for each licensed barber instructor employed or fewer than two licensed in...

... the branches of cosmetology and the operation of salons and schools; (16) Establish the application process for obtaining a tanning facility permit under section 4713.48 of the Revised Code, including the amount of the fee for an initial or renewed permit; (17) Establish standards for installing and operating a tanning facility in a manner that ensures the health and safety of consumers, including infection cont...

... shall be distributed among them in the ratio that their respective claims bear to the aggregate of valid claims or in such other manner as the court finds equitable. Distribution of moneys shall be among the persons entitled to share in it, without regard to the order of priority in which their respective judgments may have been obtained or their claims have been filed. Upon petition of the superintendent, the court...

... shall be distributed among them in the ratio that their respective claims bear to the aggregate of valid claims or in any other manner as the court finds equitable. Distribution of moneys shall be among the persons entitled to share in it, without regard to the order of priority in which their respective judgments may have been obtained or their claims have been filed. Upon petition of the superintendent, the court ...

...ldren, including minimum staff to child ratios; (9) Standards for ensuring proper medical care, including administration of medications; (10) Standards for proper notification of critical incidents; (11) Standards regarding the health and safety of residents, including proper health department approvals, fire inspections, and food service licenses; (12) Standards for ensuring the reporting requirements un...

...A) of this section. (c) Naptime preparations are complete and all napping children are resting or sleeping on cots. (d) The maximum number established under division (B)(2) of this section is in effect for no more than two hours during a twenty-four-hour day.

...elinquents shall provide funding for operational costs for the following: (1) Institutions and the diagnosis, care, or treatment of felony delinquents at facilities pursuant to contracts entered into under section 5139.08 of the Revised Code; (2) Community corrections facilities constructed, reconstructed, improved, or financed as described in section 5139.36 of the Revised Code for the purpose of providing a...

...achinery, material, or fuel for the alteration or repair of any unit without the consent or authorization of any owner or lessee of any interest in the unit or the owner's or lessee's authorized agent nevertheless is entitled to a lien to secure payment for the work, labor, machinery, material, or fuel on the estate or interest in the unit of the owner, pursuant to sections 1311.01 to 1311.38 of the Revised Code, ...

...its governing board are dissolved by operation of law on the date specified in the cooperative agreement. The governing board shall fulfill all contractual duties assumed by the board and repay all bonds issued by the board before that date. Upon dissolution of the regional transportation improvement project, the boards of county commissioners that created the regional transportation improvement project shall assume ...

...is held is located and paid in the same ratio as real estate and public utility taxes are distributed for the benefit of the taxing district. The taxes levied and revenues collected under this section shall be in lieu of any general property tax. Taxes charged on the delinquent lists of the county auditor and county treasurer for five consecutive years may be removed by the county board of revision in the manner pro...

...ntain agreed-upon debt service coverage ratios on bonds related to the lands or buildings. (B) This section shall not extend to leasehold estates or real property held under the authority of a college or university of learning in this state; but leaseholds, or other estates or property, real or personal, the rents, issues, profits, and income of which is given to a municipal corporation, school district, or subdis...

...stalled, used, and necessary for the operation of an exempt facility, and that is not auxiliary property unless the auxiliary property exempt cost equals or exceeds eighty-five per cent of the total cost of the property. (2) "Auxiliary property" means personal property installed, used, and necessary for the operation of an exempt facility that is also used in other operations of the business other than an exempt fac...

...raisal systems; (iii) Assessment sales-ratio study including various measures of central tendency, the various measures of dispersion of data about the mean, median, and dollar-weighted mean, and the advantages and disadvantages of various analysis techniques; (iv) Traditional approaches of property valuation, including the cost approach, the sales comparison approach, and the income approach, as they are implement...

...gislative authority of a municipal corporation with territory in the county. "Original complaint" means a complaint filed under division (A) of this section. "Counter-complaint" means a complaint filed under division (B) of this section in response to an original complaint. "Third party complainant" means a complainant other than the property owner, the owner's spouse, a tenant authorized to file an original co...

...oyed in this state shall bear the same ratio to the dealer's total capital, surplus, and undivided profits employed everywhere as the amount described in division (C)(1) of this section bears to the amount described in division (C)(2) of this section: (1) The sum of the commissions earned during the year covered by the return from transactions with respect to brokerage accounts owned by customers having billin...

... this state, which shall bear the same ratio to the entire capital of such dealer, wherever employed, as the gross receipts of such office bears to the entire gross receipts of such dealer, wherever arising. The aggregate book value of the capital, surplus, and undivided profits of a dealer in intangibles as shown in such report shall be taken as the fair value thereof for the purpose of the assessment require...

...ultiplied by (b) the Ohio apportionment ratio calculated for the financial institution under section 5726.05 of the Revised Code. (2) "Total assets" means: (a) In the case of a financial institution described in division (H)(1) of section 5726.01 of the Revised Code, the total consolidated assets as shown on the reporting person's FR Y-9 as of the end of the taxable year; (b) In the case of a financial insti...

...iately preceding the tax year; (b) The ratio described in section 5725.15 of the Revised Code for the calendar year immediately preceding the financial institution's tax year; (c) The tax rate imposed under division (D) of section 5707.03 of the Revised Code for the calendar year immediately preceding the financial institution's tax year. (D)(1) The principles and concepts described in section 5733.057 of the...

...d company and the new owner, based on a ratio that is the number of days in the tax period that the assets were owned by the company as compared to the new owner. (C) If the excise tax imposed by section 5727.24 of the Revised Code is repealed or amended after the effective date of this amendment, natural gas companies and combined companies and their successors and assigns shall be allowed to apply the credit allow...

...ution of electricity; (b) For the generation of electricity, if fifty per cent or more of the electricity that the property generates is consumed, during the one-hundred-twenty-month period commencing with the date the property is placed in service, by persons that are not related members to the person who generates the electricity. (2) "New manufacturing machinery and equipment" means manufacturing machinery and...

...l institution's annual report. (b) The ratio described in section 5725.15 of the Revised Code for the calendar year immediately preceding the financial institution's tax year; (c) The tax rate imposed under division (D) of section 5707.03 of the Revised Code for the calendar year immediately preceding the financial institution's tax year. (D)(1) The principles and concepts set forth in section 5733.057 of the Revi...

... (2) The petroleum activity tax administration fund. All amounts credited to the petroleum activity tax administration fund shall be used solely for the purpose of paying the expenses of the department of taxation incident to the administration of the tax imposed by section 5736.02 of the Revised Code. (3) The petroleum activity tax public highways fund. (B) All money collected from the tax imposed by section ...

...in this state and either the base of operations, or if there is no base of operations, the place from which the service is directed or controlled, is within this state, or the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the recipient's residence is in this state. (b) Compensation is paid in this state to any...

...pts fund, an amount that bears the same ratio to the balance in the commercial activities tax receipts fund that (a) the taxable gross receipts attributed to motor fuel used for propelling vehicles on public highways as indicated by returns filed by the tenth day of that month for a liability that is due and payable on or after July 1, 2013, for a tax period ending before July 1, 2014, bears to (b) all taxable gross ...

... means, in the case of a municipal corporation to which revenue from the taxes levied in Chapter 5731. of the Revised Code was distributed in each of calendar years 2006, 2007, 2008, and 2009, the median of those distributions. In the case of a municipal corporation to which no distributions were made in one or more of those years, "median estate tax collections" means zero. (22) "Total resources," in the case of ...