Ohio Revised Code Search

...animals, exclusively for a home for the aged, as defined in section 5701.13 of the Revised Code, or exclusively for contributing financial support to any such purposes, no part of the net earnings of which inures to the benefit of any private shareholder member or other individual, and no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation, shall not ...

...ore, crush, press, process, ferment, or age grape agricultural products in the production of grape juice or grape wine, and grape juice or grape wine held in the course of business, but not held in labeled containers in which it will be sold, are exempt from personal property taxation if either of the following apply: (A) The property is used or held by the holder of a liquor permit issued under section 4303.03 or 4...

...fined by the United States office of management and budget as a principal city of a metropolitan statistical area; (b) It is located in a county designated as being in the "Appalachian region" under the "Appalachian Regional Development Act of 1965," 79 Stat. 5, 40 App. U.S.C.A. 403, as amended; (c) Its average rate of unemployment, during the most recent twelve-month period for which data are available, is equal...

...l be listed and assessed at the percentage of true value in money required under division (G) of section 5711.22 of the Revised Code. (b) All property leased to such a company in tax years 2009 and 2010 shall be listed and assessed at the percentage of true value in money required under division (H) of section 5711.22 of the Revised Code. (3) For tax years 2009 and 2010, the lessor of property subject to div...

...ty used exclusively for a home for the aged, as defined in section 5701.13 of the Revised Code, public buildings and property used exclusively for any public purpose, and any other property, with the lot or tract of land on which such house, institution, public building, or other property is situated, and which have been exempted from taxation by the tax commissioner or auditor under section 5715.27 of the Rev...

...accompanied by the purchaser's proof of age and any other information required by the commissioner.

...ns an employee who is nineteen years of age or younger and enrolled in a career-technical education program approved under section 3317.161 of the Revised Code. (2) "Eligible compensation" means compensation paid on and after March 23, 2022, from which the employer is required to deduct and withhold income tax under section 5747.06 of the Revised Code. (B) A nonrefundable credit is allowed against a taxpayer's ...

...For a taxpayer sixty-five years of age or older during the taxable year, a credit shall be permitted against the tax otherwise due under this chapter for such year equal to fifty dollars for each return required to be filed under section 5747.08 of the Revised Code for taxes levied under this chapter. The credit allowed under this section shall not exceed the tax otherwise due.

... who have attained twenty-five years of age of the existence of the trust, of the identity of the trustee, and of their right to request trustee's reports; (9) Subject to division (C) of this section, the duty under division (A) of section 5808.13 of the Revised Code to respond to the request of a current beneficiary of an irrevocable trust for trustee's reports and other information reasonably related to the admini...

...vent" means any event, such as a death, age attainment or other circumstance, that has occurred and that is the basis for a mandatory distribution under the terms of the trust. (I) "Trust-terminating distributions" means distributions that, when completed, will distribute the remaining net assets of a trust and thereby effectively terminate the trust, including any such distributions that are made pursuant to secti...

...place of abode with someone of suitable age and discretion who resides there; (3) Mailing them to the person's last known address by United States mail, in which event service is complete upon mailing; (4) Delivering them to a commercial carrier service for delivery to the person's last known address within three calendar days, in which event service is complete upon delivery to the carrier; (5) Sending them b...

... record on its records as being of full age and competent and as having capacity and authority to exercise all rights of ownership in respect of the securities, including the right to receive and to give receipts for payments and distributions, the right to transfer the securities, and the right to vote or to give consent in person or by proxy, notwithstanding any description, limitation, or qualification appearing o...

...any of the defendants are minors, their ages; (10) A statement that the will has not been revoked or modified; (11) A statement that the testator is familiar with the contents of the will.

...any of the defendants are minors, their ages; (11) A statement that the trust has not been revoked or modified; (12) A statement that the settlor is familiar with the contents of the trust.

... veterans hall of fame's administrative agent. The veterans hall of fame shall recognize the post-military achievements of outstanding veterans and spotlight all veterans' contributions to the civilian workplace. (B) The Ohio veterans hall of fame shall have an executive committee composed of thirteen members, all of whom shall be veterans. The director of veterans services shall be an ex officio member. The departm...

...orized representative setting forth the age of such minor as shown by the records of the veterans' administration and the fact that the appointment of a guardian is a condition precedent to the payment of any money due the minor by the veterans' administration shall be prima-facie evidence of the necessity for such appointment.

...eterans' home and are eighteen years of age or older. (3) All bingo game operators receive no compensation for serving as an operator. (4) Participants do not pay any money or any other thing of value, including an admission fee, or any fee for bingo cards or sheets, objects to cover the spaces, or other devices used in playing bingo, for the privilege of participating in the bingo game, or to defray any costs of t...

...the general assembly, without regard to age; (C) Members of the armed forces of the United States or their reserve components; (D) Customhouse clerks; (E) Employees of the United States postal service; (F) Workers employed in armories, arsenals, or naval shipyards of the United States; (G) Pilots on the navigable waters of the United States; (H) Mariners licensed by the United States ; (I) Any person wh...

...est qualified for the duty by reason of age, education, training, experience, length of service, and judicial temperament. No member of the organized militia is eligible to serve as a member of a general or special court-martial if the member of the organized militia is the accuser or a witness for the prosecution or has acted as investigating officer or as counsel in the same case.

... enter into a contract with any public agency or any person for the management, maintenance, operation, and repair of the facilities on behalf of the county, upon the terms and conditions as may be agreed upon with the agency or person and as may be determined by the board to be in the interests of the county. By contract with any public agency or any person operating public water supply facilities withi...

... United States environmental protection agency pursuant to section 304 of the Federal Water Pollution Control Act are inapplicable, the director may establish on a case-by-case basis effluent limitations in a permit issued under section 6111.03 of the Revised Code, based upon best professional judgment. In establishing such effluent limitations, the director shall take both of the following into consideration: (A) T...

...t to be paid by every person and public agency whose premises are served, or capable of being served, by a connection directly or indirectly to those facilities when those facilities are owned or operated by the county and may change the rates from time to time as it considers advisable. When the sanitary facilities to be used by the county are owned by another public agency or person, the schedule of rates to be cha...

...wer district in the county, the owner's agent, lessee, or tenant, or any other occupant of the premises to connect the premises to the sewer for the purpose of discharging sewage or other waste that the board determines is originating on the premises, to make use of the connection, and to cease the discharge of the sewage or other waste into a cesspool, ditch, private sewer, privy, septic tank, semipublic disposal sy...

...rtunities for Ohioans with disabilities agency, shall develop and maintain a uniform electronic application for adult training programs funded under the "Workforce Innovation and Opportunity Act," 128 Stat. 1425, 29 U.S.C. 3101 et seq., as amended. The application shall be available for use not later than July 1, 2018.

...t shall be at least twenty-one years of age on the date of application. (D) Are able to qualify for membership in the Ohio police and fire pension fund. A physical examination required by division (B) of this section may be conducted by any individual authorized by the Revised Code to conduct physical examinations, including a physician assistant, a clinical nurse specialist, a certified nurse practitioner, or a ce...