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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.

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Section 5747.07 | Employers to file return and pay withholding.

...eturn and payment of undeposited school district income taxes arising from taxes levied pursuant to Chapter 5748. of the Revised Code. Undeposited school district income taxes shall be returned and paid pursuant to divisions (B)(3) and (4) of this section, as applicable. (D)(1) The requirements of division (B) of this section are met if the amount paid is not less than ninety-five per cent of the actual tax withhe...

Section 5748.081 | Procedure for levying replacement tax under RC 5748.08.

...A board of education of a school district that, under divisions (A)(1), (D)(1), and (E) of section 5748.08 or under section 5748.09 of the Revised Code, levies a tax on the school district income of individuals as defined in divisions (G) and (E)(1) of section 5748.01 of the Revised Code may replace that tax with a tax on school district income as defined in divisions (G) and (E)(2) of section 5748.01 of the Revised ...

Section 6131.54 | Tax levy for drainage improvements by board of education.

...ode, the board of education of a school district interested in land granted by congress for the support of public schools, unless such land has been permanently leased, and of a school district owning or holding other land for school purposes, when an assessment is made upon said land under such sections, shall pay for such assessment out of the contingent fund of the school district. If necessary for such purpose, ...

Section 109.58 | Standard fingerprint impression sheet.

...t of the board of education of a school district or of the principal or chief administrative officer of a nonpublic school, the superintendent shall provide standard impression sheets to the district or school for use in their fingerprinting programs under section 3313.96 of the Revised Code.

Section 1341.13 | Sureties of treasurer of school fund may apply to be discharged.

...funds, in any lawfully organized school district, may notify the board of education of the district by at least five days' notice, in writing, that he is unwilling to continue as surety for such treasurer, and at a time therein named, will make application to the board to be released from further liability upon his bond. He also shall give at least three days' notice in writing to such treasurer of the time and place...

Section 2151.553 | School district procedure for receiving information.

...Each school district board of education shall implement a procedure for receiving the information described in section 2151.552 of the Revised Code.

Section 2151.79 | Fiscal officer of district.

...ors of the several counties composing a school, forestry camp, or other facility or facilities district, shall meet at the district school, forestry camp, or other facility or facilities not less than once in each six months, to review accounts and to transact such other duties in connection with the institution as pertain to the business of their office.

Section 3.061 | Dishonesty and faithful performance of duty policy in lieu of bond.

...township, municipal corporation, school district, community school, park district created under Chapter 1545. of the Revised Code, library or library district specified in section 3375.32 of the Revised Code, juvenile facility district created under section 2151.65 of the Revised Code, or detention facility district created under section 2152.41 of the Revised Code. (2) "Employee dishonesty and faithful performance...

Section 306.06 | Agreements to provide transportation service.

...l corporation, county, township, school district, or other political subdivision or taxing district may convey or lease to or exchange with any county transit board or board of county commissioners operating a transit system and any county transit board or board of county commissioners operating a transit system may convey or lease to or exchange with any state, municipal corporation, county, township, school distric...

Section 306.51 | Conveyance, lease, or exchange of personal or real property.

...l corporation, county, township, school district, or other political subdivision or taxing district, may convey or lease to, or exchange with, any regional transit authority or any such authority may convey or lease to, or exchange with, a municipal corporation, county, township, school district, or other political subdivision or taxing district, without competitive bidding and at mutually agreeable terms, any person...

Section 3109.78 | Purpose may void power or affidavit.

...rolling the child in a school or school district so that the child may participate in the academic or interscholastic athletic programs provided by the school or school district. (B) A person who violates division (A) of this section is in violation of section 2921.13 of the Revised Code and is guilty of falsification, a misdemeanor of the first degree. (C) A power of attorney created, or an affidavit executed, in ...

Section 319.28 | General tax list and general duplicate of real and public utility property compiled - parcel numbering system.

...poration, special district, or separate school district, or part of either in the auditor's county, placing separately, in appropriate columns opposite each name, the description of each tract, lot, or parcel of real estate, the value of each tract, lot, or parcel, the value of the improvements thereon, and of the names of the several public utilities whose property, subject to taxation on the general tax list and du...

Section 3301.0710 | Ohio graduation tests.

...r than July 1, 2024. (4) Each school district or school shall teach and assess social studies in at least the fourth and sixth grades. Any assessment in such area shall be determined by the district or school and may be formative or summative in nature. The results of such assessment shall not be reported to the department. (B)(1) The assessments prescribed under division (B)(1) of this section shall collective...

Section 3301.0716 | Department access to student information.

...nt for purposes of notifying the school district or school in which the student is enrolled of the potential for harm. (B) The department requests the information to respond to an appeal from a school district or school for verification of the accuracy of the student's score on an assessment administered under section 3301.0711 or 3301.0712 of the Revised Code. (C) The department requests the information to det...

Section 3301.0719 | Standards for business education in grades seven through twelve.

...visions of the standards, to all school districts, community schools established under Chapter 3314. of the Revised Code, and STEM schools established under Chapter 3326. of the Revised Code. Any school district, community school or STEM school may utilize the standards. Standards adopted under this division shall supplement, and not supersede, academic content standards adopted under section 3301.079 of the Revised ...

Section 3301.24 | Artificial intelligence policy.

...ot later than July 1, 2026, each school district, community school established under Chapter 3314. of the Revised Code, and STEM school established under Chapter 3326. of the Revised Code shall adopt a policy on the use of artificial intelligence. The district or school may adopt the department's model policy developed under division (A) of this section.

Section 3301.28 | Tutoring and remedial education program.

... a school building operated by a school district or other public school, as defined in section 3301.0711 of the Revised Code, or a building operated by an educational service center. (B) The department of education and workforce shall establish a program to provide tutoring and remedial education services in reading and English language arts, mathematics, science, and social studies to students at public and chart...

Section 3301.948 | Provision of data to multi-state consortium prohibited.

... of education and workforce, any school district, any school, or any third party under contract with the state, a school district, or a school shall not provide student names and addresses to any multi-state consortium that offers summative assessments.

Section 3302.035 | Reports regarding measures for students with disabilities.

... workforce shall report for each school district, each community school established under Chapter 3314., each STEM school established under Chapter 3326., and each college-preparatory boarding school established under Chapter 3328. of the Revised Code, the following measures for students with disabilities enrolled in that school district or community, STEM, or college-preparatory boarding school: (1) The value-add...

Section 3302.067 | Funding for implementation.

...cation of any district designated as a school district of innovation or any school participating in an innovation plan may accept, receive, and expend gifts, grants, or donations from any public or private entity to support the implementation of the plan.

Section 3310.01 | Definitions for the educational choice scholarship pilot program.

...8 of the Revised Code. (D) "Resident district" means the school district in which a student is entitled to attend school under section 3313.64 or 3313.65 of the Revised Code. (E) "School year" has the same meaning as in section 3313.62 of the Revised Code.

Section 3310.54 | Inclusion of students in formula ADM.

...ounted in the formula ADM of the school district in which the child is entitled to attend school. A qualified special education child shall not be counted in the formula ADM of any other school district.

Section 3310.58 | Registration with department.

...the Revised Code as if it were a school district. (C) The teaching and nonteaching professionals employed by the school or entity, or employed by any subcontractors of the school or entity, hold appropriate credentials for the qualified special education children enrolled in and the services provided through the special education program it operates. The list of professionals who hold appropriate credentials to pr...

Section 3311.27 | Report to tax commissioner by board of surviving school district.

...oard of education of a surviving school district, as that term is defined in section 5748.10 of the Revised Code, shall notify the tax commissioner as and in the manner required by that section.

Section 3312.10 | Agreement with data acquisition site.

...city, exempted village, or local school district or the governing authority of a community school may enter into an agreement, through the adoption of identical resolutions, with the governing authority of an information technology center, under which the information technology center will provide services to the school district or community school. Services provided under the agreement and the amount to be paid for ...