Ohio Revised Code Search

...ing by force account, shall immediately remove all barriers and detour signs. Only such portion of any highway shall be closed at any one time as is determined necessary by the engineer. For the purpose of locating, constructing, and erecting temporary highways or bridges the engineer may enter upon lands adjoining or near a highway to be closed, and may, with the approval of the board of county commissioners or boa...

...lands situated along the highways shall remove all obstructions within the bounds of the highways, which have been placed there by them or their agents, or with their consent. By first obtaining the consent and approval of the board of county commissioners, obstructions erected prior to July 16, 1925 in highways other than roads and highways on the state highway system or bridges or culverts thereon, may be permitte...

...Revised Code; (3) The right to trim or remove any trees, shrubs, brush, or other obstacles growing in or encroaching onto the right of way that may affect the operation, use, or access to service facilities; (4) Any right of way for public nonmotorized vehicular recreational use as provided under section 5553.044 of the Revised Code.

...e facilities; (3) The right to trim or remove any trees, shrubs, brush, or other obstacles growing in or encroaching onto the permanent easement that may affect the operation, use, or access to those service facilities.

...ney necessary to repair such damage, to remove obstructions from, or make the changes or repairs in such roads as are rendered necessary, the board may annually thereafter levy a tax at its June session, not exceeding five mills upon the dollar upon all taxable property of the county, to be expended under its direction or by the employment of labor and the purchase of materials in such manner as seem most advantageou...

... of an emergency on a public highway to remove a wrecked or disabled motor vehicle; (3) A person who is returning from delivering a wrecked or disabled motor vehicle to a site, storage facility, or repair facility as specified in division (A)(1) of this section. (B) Any subsequent towing of a wrecked or disabled vehicle shall comply with the size and weight provisions of this chapter. (C) No court shall impose any...

... locomotive, or other obstruction to be removed for sufficient time, not less than three minutes, to allow the passage of persons and vehicles waiting to cross. (C) This section does not apply to obstruction of a public street, road, or highway by a continuously moving through train or caused by circumstances wholly beyond the control of the railroad company, but does apply to other obstructions, including without l...

...Code, and is not currently suspended or removed from such practice under that chapter. (6) A tax return preparer engages in "prohibited conduct" if the preparer does any of the following: (a) Prepares any return or application for refund that includes an understatement of a taxpayer's tax liability due to an unreasonable position or due to willful or reckless conduct. For the purposes of this division, "unreasona...

...de available until the commissioner has removed all information that identifies the taxpayer and any other parties involved in the activity or transaction. (J) An opinion of the commissioner issued under this section is not a final determination of the commissioner and may not be appealed to the board of tax appeals.

...surer for five consecutive years may be removed by the county board of revision in the manner provided in section 5719.06 of the Revised Code, if the board deems such taxes uncollectible.

... and assessed as real property has been removed from the auditor's list of taxable real property or the real property tax list and duplicate, such property shall not be listed and assessed as personal property until the year succeeding that for which such determination was made, or the year succeeding that in which such removal occurred.

...commissioner may order the charge to be removed for those years and may remit any taxes, penalties, and interest paid for those years in the manner prescribed by section 5715.22 of the Revised Code. The charge shall be collected in the same manner as other delinquent taxes.

... Whoever violates this section shall be removed from his office or employment.

... the treasurer, or if such taxpayer has removed from the state or county, and has property, moneys, or credits due or coming due him in the state, known to the treasurer, in every such case, the treasurer shall collect such tax and any penalty and interest thereon by distress, attachment, or other process. He may make affidavit that the residence of such taxpayer is unknown to him, or that such taxpayer is not a resi...

...erest are deemed satisfied and shall be removed from the tax list and duplicate. (4) Any residue of money from proceeds of the sale shall be disposed of as prescribed by section 5721.20 of the Revised Code. (E) Unless the parcel previously was redeemed pursuant to section 5721.25 or 5721.38 of the Revised Code, upon the filing of the entry of confirmation of sale, or an order to transfer the parcel under sections...

...om the date of forfeiture, and shall be removed from the tax lists and duplicates until sold or redeemed and placed on the list of exempted property maintained pursuant to section 5713.08 of the Revised Code. No taxes or assessments shall be assessed against such property from the date the property is forfeited to the state to the date the property is sold pursuant to this chapter. The proportionate amount of taxes ...

...cord of the wills, deeds, and policies removed. Such written record shall be included in the tax commissioner's inventory records. (G) Notwithstanding any provision of this section: (1) The tax commissioner may authorize any delivery or transfer or waive any of the foregoing requirements under such terms and conditions as the commissioner may prescribe; (2) A home, as defined in section 3721.10 of the Revised ...

... of the following: (a) A facility that removes sulfur compounds from coal before the combustion of the coal and that is located off the premises of the electric generating facility where the coal processed by the compliance facility is burned; (b) Modifications to the electric generating facility where the compliance facility is constructed or installed that are necessary to accommodate the construction or ins...

...r fuel and from which motor fuel may be removed by pipeline, by vessel, or at a rack. (O) "Retail dealer" means any person that sells or distributes motor fuel at a retail service station located in this state. (P) "Retail service station" means a location from which motor fuel is sold to the general public and is dispensed or pumped directly into motor vehicle fuel tanks for consumption. (Q) "Transit bus" means a...

...ter is about to depart from the state, remove property from the state, conceal self, or conceal the person's property, or do any other act tending to prejudice, obstruct, or render wholly or partly ineffectual proceedings to collect the tax, unless proceedings are commenced without delay, or if the commissioner believes that the collection of the amount due from any person will be jeopardized by delay, the com...

... has been properly trained may take and remove samples of fuel in quantities as are reasonably necessary to determine the composition of the fuel. (5) No person shall refuse to allow an inspection under division (D) of this section. Any person who refuses to allow an inspection shall be subject to revocation or cancellation of any license or permit issued under Chapter 5728. or 5735. of the Revised Code.

...r fuel and from which motor fuel may be removed by pipeline, by vessel, or at a rack. (I) "Supplier" means any of the following: (1) A person that sells, exchanges, transfers, or otherwise distributes motor fuel from a terminal or refinery rack to a point outside of a distribution system, if the person distributes such motor fuel at a location in this state; (2) A person that imports or causes the importation of m...

...(A) As used in this section: (1) "Manufacturer" means a person who is engaged in manufacturing, processing, assembling, or refining a product for sale and, solely for the purposes of division (B)(12) of this section, a person who meets all the qualifications of that division. (2) "Manufacturing facility" means a single location where a manufacturing operation is conducted, including locations consisting of one ...

...ly: (1) The consumer immediately will remove the watercraft or outboard motor from this state for use outside this state; (2) The consumer will title or register the watercraft or outboard motor in another state, if such titling or registration is required; (3) The consumer will pay all applicable sales, use, or similar excise taxes due in the state of titling, registration, or use; (4) The state of titling, ...

...Code is about to depart from the state, remove the person's property from the state, conceal the person's self or property, or do any other act tending to prejudice, obstruct, or render wholly or partly ineffectual proceedings to collect the tax unless the proceedings are commenced without delay, or if the commissioner believes that the collection of the amount due from any vendor, consumer, or officer, employee, o...