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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 5120.034 | Reentry services by nonprofit faith-based organizations.

...(A)(1) The department of rehabilitation and correction shall permit representatives of all nonprofit faith-based, business, professional, civic, educational, and community organizations that are registered with the department to enter institutions under the control of the department for the purpose of providing reentry services to inmates. Reentry services may include, but are not limited to, counseling, housin...

Section 5120.035 | Community-based substance use disorder treatment for qualified prisoners.

...(A) As used in this section: (1) "Community treatment provider" means a program that provides substance use disorder assessment and treatment for persons and that satisfies all of the following: (a) It is located outside of a state correctional institution. (b) It shall provide the assessment and treatment for qualified prisoners referred and transferred to it under this section in a suitable facility that i...

Section 5120.036 | Risk reduction programming and treatment.

...(A) The department of rehabilitation and correction shall provide risk reduction programming and treatment for inmates whom a court under section 2929.143 of the Revised Code recommends serve a risk reduction sentence and who meet the eligibility criteria described in division (B) of this section. (B) If an offender is sentenced to a term of imprisonment in a state correctional institution and the sentencing c...

Section 5120.037 | Substance abuse recovery prison; feasibility study.

...(A) Not later than June 30, 2016, the department of rehabilitation and correction shall study the feasibility of converting an existing state correctional facility, another existing facility controlled by the department, an existing facility owned by the state or a political subdivision of the state, or an existing facility owned by a private entity into a substance abuse recovery prison. The purpose of the prison wo...

Section 5120.038 | GPS monitoring of offenders.

...(A) As used in this section, "GPS-monitored offender" means an offender who, on or after the effective date of this section, is released from confinement in a state correctional institution under a conditional pardon, parole, other form of authorized release, or transitional control that includes global positioning system monitoring as a condition of the person's release, or who, on or after that date, is placed und...

Section 5120.04 | Assigning prisoner labor on public works.

...The department of rehabilitation and correction, with the approval of the governor and in accordance with rules adopted pursuant to division (B) of section 5145.03 of the Revised Code, may assign prisoners who are committed or transferred to institutions under the administration of the department to perform labor on any public work of the state.

Section 5120.05 | Maintenance and management of institutions.

...The department of rehabilitation and correction may maintain, operate, manage, and govern all state institutions for the custody, control, training, and rehabilitation of persons convicted of crime and sentenced to correctional institutions. The department may designate correctional institutions by appropriate respective names. The department may receive from the department of youth services any children in the cus...

Section 5120.051 | Mentally ill and persons with intellectual disabilities who are incarcerated.

...The department of rehabilitation and correction shall provide for the needs of persons with mental illnesses and persons with intellectual disabilities who are incarcerated in state correctional institutions. The department may designate an institution or a unit within an institution for the custody, care, special training, treatment, and rehabilitation of persons with mental illnesses or persons with intellectual di...

Section 5120.06 | Divisions of department.

...(A) The following divisions are hereby established in the department of rehabilitation and correction: (1) The division of business administration; (2) The division of parole and community services. (B) The director of rehabilitation and correction may establish offices, divisions in addition to those specified in division (A) of this section, bureaus, and other administrative units within the department of rehabi...

Section 5120.07 | Ex-offender reentry coalition.

...(A) There is hereby created the ex-offender reentry coalition consisting of the following twenty-one members or their designees: (1) The director of rehabilitation and correction; (2) The director of aging; (3) The director of mental health and addiction services; (4) The director of development; (5) The director of education and workforce; (6) The director of health; (7) The director of job and ...

Section 5120.08 | Bonds for employees.

...The department of rehabilitation and correction shall require any of its employees and each officer and employee of every institution under its control who may be charged with custody or control of any money or property belonging to the state or who is required to give bond, to give a surety company bond, properly conditioned, in a sum to be fixed by the department which when approved by the department, shall be file...

Section 5120.09 | Division of business administration - powers and duties.

...Under the supervision and control of the director of rehabilitation and correction, the division of business administration shall do all of the following: (A) Submit the budgets for the several divisions of the department of rehabilitation and correction, as prepared by the respective chiefs of those divisions, to the director. The director, with the assistance of the chief of the division of business adminis...

Section 5120.091 | Education services fund.

...There is hereby created in the state treasury the education services fund. The department of rehabilitation and correction shall deposit into the fund all state revenues it receives from the Ohio department of education and workforce. Any money in the fund shall solely be used to pay educational expenses incurred by the department.

Section 5120.092 | Adult and juvenile correctional facilities bond retirement fund.

...There is hereby created in the state treasury the adult and juvenile correctional facilities bond retirement fund. The fund shall receive proceeds derived from the sale of state adult or juvenile correctional facilities. Investment income with respect to moneys on deposit in the fund shall be retained by the fund. No investment of moneys in, or transfer of moneys from, the fund shall be made if the effect of the inve...

Section 5120.10 | Jail standards.

...(A)(1) Except as provided in this division, the director of rehabilitation and correction, by rule, shall promulgate minimum standards for jails in Ohio, including minimum security jails dedicated under section 341.34 or 753.21 of the Revised Code. Whenever the director files a rule or an amendment to a rule in final form with both the secretary of state and the director of the legislative service commission pursuant...

Section 5120.102 | Halfway house facility definitions.

...As used in sections 5120.102 to 5120.105 of the Revised Code: (A) "Private, nonprofit organization" means a private association, organization, corporation, or other entity that is exempt from federal income taxation under section 501(a) and is described in section 501(c) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501, as amended. (B) "Governmental agency" means a state agency; a munic...

Section 5120.103 | Construction of halfway houses.

...(A) To the extent that funds are available, the department of rehabilitation and correction, in accordance with this section and sections 5120.104 and 5120.105 of the Revised Code, may construct or provide for the construction of halfway house facilities for offenders whom a court places in a halfway house pursuant to section 2929.16 or 2929.26 of the Revised Code or who are eligible for community supervision by the ...

Section 5120.104 | Acquiring and leasing of capital facilities or sites for use as halfway house.

...hout limitation, ad valorem and excise taxes.

Section 5120.105 | Providing construction services for halfway houses.

...(A) The Ohio facilities construction commission shall provide for the construction of a halfway house facility in conformity with Chapter 153. of the Revised Code, except that construction services may be provided by the department of rehabilitation and correction. (B) The director of rehabilitation and correction may enter into an agreement with a halfway house organization for the management of a halfway ho...

Section 5120.11 | Bureau of examination and classification.

...Within the department of rehabilitation and correction, there shall be established and maintained a bureau of examination and classification. The bureau shall conduct or provide for sociological, psychological, and psychiatric examination of each inmate of the correctional institutions. The examination shall be made as soon as possible after each inmate is admitted to any of the institutions, and further examinations...

Section 5120.111 | Rules and forms for community-based correctional facilities and programs.

...With respect to community-based correctional facilities and programs and district community-based correctional facilities and programs authorized under section 2301.51 of the Revised Code, the department of rehabilitation and correction shall do all of the following: (A) Adopt rules, under Chapter 119. of the Revised Code, that serve as criteria for the operation of community-based correctional facilities and...

Section 5120.112 | Application for state financial assistance to community-based correctional facilities and programs.

...(A) The division of parole and community services shall accept applications for state financial assistance for the renovation, maintenance, and operation of proposed and approved community-based correctional facilities and programs and district community-based correctional facilities and programs that are filed in accordance with section 2301.56 of the Revised Code. The division, upon receipt of an application for a ...

Section 5120.113 | Written reentry plans.

...(A) For each inmate committed to the department of rehabilitation and correction, except as provided in division (B) of this section, the department shall prepare a written reentry plan for the inmate to help guide the inmate's rehabilitation program during imprisonment, to assist in the inmate's reentry into the community, and to assess the inmate's needs upon release. (B) Division (A) of this section does n...

Section 5120.114 | Single validated risk assessment tool.

...(A) The department of rehabilitation and correction shall select a single validated risk assessment tool for adult offenders. This assessment tool shall be used by the following entities: (1) Municipal courts, when the particular court orders an assessment of an offender for sentencing or another purpose; (2) Common pleas courts, when the particular court orders an assessment of an offender for sentencing or anothe...

Section 5120.115 | Authorized users; confidentiality of reports.

...(A) Each authorized user of the single validated risk assessment tool described in section 5120.114 of the Revised Code shall have access to all reports generated by the risk assessment tool and all data stored in the risk assessment tool. An authorized user may disclose any report generated by the risk assessment tool to law enforcement agencies, halfway houses, and medical, mental health, and substance abuse treatm...

Section 2723.03 | Parties to actions to enjoin collection of taxes or to recover taxes.

...Actions to enjoin the collection of taxes and assessments must be brought against the officer whose duty it is to collect them. Actions to recover taxes and assessments must be brought against the officer who made the collection, or if he is dead, against his personal representative. When they were not collected on the county duplicate, each corporation or board which is entitled to share in the revenue so collected ...

Section 2731.14 | Writ to force tax levy - county auditor to levy and assess tax.

... township, or municipal corporation the taxes required by law, or by the judgment or order of such court, to be levied and assessed for such purposes, and to place such taxes upon the duplicate for collection by the county treasurer.

Section 306.82 | Provisions to include in agreement.

...be paid from the proceeds of ad valorem taxes levied on all taxable property within the territorial boundaries of the commission, provided that such procedure complies with all requirements of the constitutions of all states having territory included within the territorial boundaries of the commission, and that the net indebtedness, as defined for a municipal corporation in section 133.05 of the Revised Code, incurre...

Section 307.674 | Cooperative agreement for sales tax levy and bond issuance for educational and cultural performing arts facilities.

...sion (B)(2)(a) of this section pledging taxes, other than ad valorem property taxes, or other revenues for the purpose of providing the funds required to satisfy the host municipal corporation's obligations under that agreement. The cooperative agreement may provide that the proceeds of such securities or of such guaranty agreement, reimbursement agreement, or other credit enhancement agreement be deposited with an...

Section 319.34 | Classified tax list and duplicate.

...On or before the first Monday of August, annually, the county auditor shall compile and make up, in tabular form and alphabetical order, a list of the names of the several persons, companies, firms, partnerships, associations, and corporations in whose names any taxable property of the kinds enumerated in section 5707.04 of the Revised Code has been listed and assessed in each municipal corporation and elsewhere in h...

Section 319.35 | Correction of clerical errors in tax lists and duplicates.

... in the name of the person charged with taxes or assessments, the description of lands or other property, the valuation or assessment of property or when property exempt from taxation has been charged with tax, or in the amount of such taxes or assessment, and shall correct the valuations or assessments on the tax lists and duplicates agreeably to amended, supplementary, or final assessment certificates. If the corre...

Section 321.263 | County land reutilization fund.

... interest on the current year unpaid taxes and the current year delinquent taxes advanced to the fund as provided under section 321.341 of the Revised Code when the current year unpaid taxes and current year delinquent taxes are collected. Any amount in the county land reutilization corporation fund appropriated by a board of county commissioners shall be paid to the corporation, upon its wri...

Section 323.11 | State's lien for taxes attaches and continues until paid.

...The lien of the state for taxes levied for all purposes on the real and public utility tax list and duplicate for each year shall attach to all real property subject to such taxes on the first day of January, annually, or as provided in section 5727.06 of the Revised Code, and continue until such taxes, including any penalties, interest, or other charges accruing thereon, are paid. Taxes may be apportioned in case o...

Section 323.151 | Valuation of homestead property definitions.

...pplication for reduction in real estate taxes. (C) "Total income" means modified adjusted gross income, as that term is defined in section 5747.01 of the Revised Code, of the owner and the owner's spouse for the year preceding the year in which application for a reduction in taxes is made. (D) "Permanently and totally disabled" means that a person other than a disabled veteran has, on the first day of January of ...

Section 323.26 | Allegations in petition - evidence.

... 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 other or further special matter relating to such taxes. A certified copy of the entry on the tax duplicate shall be prima-facie evidence of such ...

Section 323.41 | Duty of holder of land to pay taxes - agents - liability of guardian.

...orney shall not be required to pay such taxes unless he has sufficient money of his principal to pay them. Each person shall pay the tax on lands or town lots of which he is seized for life, or in dower, or which he has care of as guardian. He shall also pay the tax on lands or town lots which he has care of as agent or attorney, if he has sufficient funds of the principal. Each person holding lands as a guardian...

Section 323.61 | Tax receiving offices - location.

...cessary for the expedient collection of taxes. The treasurer or his deputies may attend at such offices and receive payment of all taxes, or if adequate security protection is afforded all county funds involved, he may appoint a bank or bank cashier, without compensation, as his agent or deputy for the collection of taxes. The reasonable and necessary expenses incurred by the treasurer in the collection of taxes at ...

Section 3316.12 | Effect of financial recovery plan.

...arges, or imposition of or increases in taxes, and shall be accompanied by documentation showing that the officials with authority to act to achieve realization of such conditional revenues have acted in time for realization of such revenues in the month or months indicated. In any event, there shall not be included any source or amount that in the judgment of the commission is uncertain of realization to form a prop...

Section 3318.062 | Form of ballot where bonds are to be issued in multiple series - combination with other questions.

...) years, and an annual levy of property taxes be made outside the ten-mill limitation to pay the annual debt charges on the bonds and on any notes issued in anticipation of the bonds, at a rate estimated by the county auditor to average over the repayment period of each series as follows: __________ (insert the following for each series: "the __________ series, in a principal amount of $__________, that the county au...

Section 3318.363 | Tax valuation decrease.

...(A) This section applies beginning in fiscal year 2003 and only to a school district participating in the school building assistance expedited local partnership program under section 3318.36 of the Revised Code. (B) If there is a decrease in the tax valuation of a school district to which this section applies by ten per cent or greater from one tax year to the next due to a decrease in the assessment rate of the t...

Section 3349.28 | Further provisions in agreements.

...versity by the municipal corporation by taxes or otherwise to the extent of the benefits to the municipal corporation from said agreement as determined by the legislative authority thereof, including, without limiting the generality of the foregoing, the interim levy and collection of any tax theretofore authorized by the electors of the municipal corporation to be levied for the benefit of the municipal university a...

Section 3375.20 | Resolution by boards of library trustees requesting formation of county library district.

...In any county in which there is not in existence a county library district and in which all of the local, exempted village, and city school districts in the county, in which there is not located a main library of a township, municipal, school district, association, or county free public library, are receiving approved service from one or more of such libraries, there may be created a county library district. The boa...

Section 3501.17 | Expenditures and costs.

... or authority that is empowered to levy taxes or permitted to receive the proceeds of a tax levy, regardless of whether the entity receives tax settlement moneys as described in division (A) of this section; (2) "Statewide ballot issue" means any ballot issue, whether proposed by the general assembly or by initiative or referendum, that is submitted to the voters throughout the state.

Section 353.08 | Lake facilities authority anticipation bonds.

... bonds, by the estimated amount of the taxes anticipated. The taxes are determined by the general assembly to satisfy any applicable requirement of Section 11 of Article XII, Ohio Constitution. Every issue of outstanding anticipation bonds shall be payable out of the proceeds of the taxes anticipated and other revenues of the authority that are pledged for such payment. The pledge shall be valid and binding f...

Section 3734.905 | Refund of fee.

...(A) The treasurer of state shall refund the fee imposed by section 3734.901 of the Revised Code paid illegally or erroneously, or paid on an illegal or erroneous assessment, or any penalty assessed with respect to such a fee. Applications for refund shall be filed with the tax commissioner on a form prescribed by the commissioner, within four years of the illegal or erroneous payment. On the filing of the applicat...

Section 3734.907 | Personal liability.

...(A) Any person required to pay the fee imposed by section 3734.901 of the Revised Code is personally liable for the fee. The tax commissioner may make an assessment, based upon any information in the commissioner's possession, against any person who fails to file a return or pay any fee, interest, or additional charge as required by sections 3734.90 to 3734.9014 of the Revised Code. The commissioner shall give ...

Section 3735.68 | Revoking tax exemption.

...located for the amount of real property taxes that would have been payable to those authorities had the property not been exempted from taxation.

Section 3769.10 | Enforcement of chapter - taxes, fees.

... enforcement and administration of the taxes levied by sections 3769.08, 3769.087, 3769.26, and 3769.28 of the Revised Code as provided in those sections and in sections 3769.088, 3769.101, 3769.102, 3769.103, 5703.05, 5703.17 to 5703.37, 5703.39, 5703.41, and 5703.45 of the Revised Code. The commissioner may adopt, in accordance with section 5703.14 of the Revised Code, such rules as the commissioner considers...

Section 3769.102 | Horse-racing tax municipality fund.

...(A) For the purpose of receiving, distributing, and accounting for revenue received from the tax levied by section 3769.28 of the Revised Code, there is hereby created in the state treasury the horse-racing tax municipality fund. (B) All moneys collected from the tax imposed by section 3769.28 of the Revised Code shall be deposited into the horse-racing tax municipality fund. (C) On or before the fifteenth d...

Section 3924.66 | Account deducted from Ohio adjusted gross income.

...io adjusted gross income in determining taxes due under Chapter 5747. of the Revised Code. (F) If a dependent of an account holder becomes ineligible to continue to participate in the account holder's policy, plan, or contract of health coverage, the account holder may withdraw funds from the account holder's account and use those funds to pay the premium for the first year of a policy, plan, or contract of health c...