Ohio Revised Code Search

...(A) At the request of the county treasurer, a board of county commissioners may enter into a contract with any financial institution under which the financial institution, in accordance with the terms of the contract, receives at a post office box any type of payment or fee owed or payable to the county, opens the mail delivered to that box, processes the checks and other payments received in such mail and deposits t...

...(A) The county treasurer, on settlement with the county auditor, on or before the date prescribed for such settlement or any lawful extension of such date, shall be allowed as fees on all qualifying collections the following percentages: (1) For settlement dates or any lawful extension of such dates occurring before January 1, 2018: (a) On the first one hundred thousand dollars, two and nine thousand nine hundred...

...(A) As used in this section: (1) "Taxpayer" means any person in whose name a parcel of property or manufactured or mobile home is listed on the tax duplicate or a vendee of such property under a purchase agreement or land contract. (2) "Prepayment" means any amount given to the county treasurer by a taxpayer under this section for the treasurer to apply as payment of the taxpayer's total taxes due in accordance wit...

...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...

...(A) To obtain a reduction in real property taxes under division (A) or (B)(2) of section 323.152 of the Revised Code or in manufactured home taxes under division (B)(2) of section 323.152 of the Revised Code, the owner shall file an application with the county auditor of the county in which the owner's homestead is located. To obtain a reduction in real property taxes under division (A) of section 323.152 of the R...

...The county auditor shall approve or deny an application for reduction under section 323.152 of the Revised Code and shall so notify the applicant within thirty days after the application is approved or denied. Notification shall be provided on a form prescribed by the tax commissioner. If the application is approved, upon issuance of the notification the county auditor shall record the amount of reduction in taxes i...

...(A) As used in this section: (1) "Qualifying child care center" means real property on which a licensed child care program operates. For purposes of this division, "licensed child care program" means a licensed child care program, as defined in section 5104.01 of the Revised Code, that meets all of the following requirements: (a) The program only serves children under six years of age; (b) At least twenty-five ...

...(A) A finding shall be entered in a proceeding under section 323.25 of the Revised Code for taxes, assessments, penalties, interest, and charges due and payable at the time the deed of real property sold or transferred under this section is transferred to the purchaser or transferee, plus the cost of the proceeding. For purposes of determining such amount, the county treasurer may estimate the amount of taxes, assess...

...(A)(1) A person who owns agricultural real property or owns and occupies residential real property or a manufactured or mobile home that does not have an outstanding tax lien certificate or judgment of foreclosure against it, and a person who is a vendee of such property under a purchase agreement or land contract and who occupies the property, shall have at least one opportunity to pay any delinquent or unpaid curre...

...As used in this section, "railroad note" means a note issued pursuant to a court order in the reorganization of a railroad company under section 77 of the Bankruptcy Act. Notwithstanding any other provision of law to the contrary, with respect to all payments received in settlement of claims arising from delinquent property tax charges and ordered to be paid by a railroad company under a plan of reorganization as or...

...(A) On the first business day of each month, and at the end of the officer's term of office, each officer named in section 325.27 of the Revised Code shall pay into the county treasury, to the credit of the general county fund, on the warrant of the county auditor, all fees, costs, penalties, percentages, allowances, and perquisites collected by the officer's office during the preceding month or part thereof for ...

...n for personnel, by category, including utilities, textbooks and other educational materials, equipment, permanent improvements, pupil transportation, extracurricular athletics, and other extracurricular activities; and per pupil expenditures. The format shall also include information on total revenue and expenditures, per pupil revenue, and expenditures for both classroom and nonclassroom purposes, as defined by the...

... in addition to latchkey programs; (2) Utilities furnished in conjunction with such space; (3) Transportation to a latchkey program on regular school buses.

...As used in this section, "client school district" means a city, exempted village, or local school district that has entered into an agreement under section 3313.843 or 3313.845 of the Revised Code to receive any services from an educational service center. For the purpose of obtaining quantity discounts in purchasing textbooks; computer equipment, including computer software; school buses; and natural gas, el...

...(A) As used in this section: (1) "Community school" means a community school established under Chapter 3314. of the Revised Code that is not an internet- or computer-based community school, as defined in section 3314.02 of the Revised Code. (2) "Qualifying school" means a school operated by a school district, a community school, a STEM school, or a chartered nonpublic school that is not operating using a blende...

... provider or to furnish transportation, utilities, or staff for the preschool program. (E) The treasurer of any board of education operating a preschool program pursuant to this section shall keep an account of all funds used to operate the program in the same manner as the treasurer would any other funds of the district pursuant to this chapter.

...(A) As used in this section: (1) "Outdoor education center" means a public or nonprofit private entity that provides to pupils enrolled in any public or chartered nonpublic elementary or secondary school an outdoor educational curriculum that the school considers to be part of its educational program. (2) "Outside-school-hours care center" has the meaning established in 7 C.F.R. 226.2. (B) The department of ...

... services; (4) Property services; (5) Utilities; (6) Contracted craft or trade services; (7) Tuition paid to other districts; (8) Transportation; (9) Other purchased services; (10) Supplies; (11) Land; (12) Buildings; (13) Improvements other than buildings; (14) Equipment; (15) All other capital outlay; (16) Principal; (17) Interest; (18) Judgments; (19) Other direct and indirect costs. (C) The expen...

...(A) As used in this section: (1) "IEP" has the same meaning as in section 3323.01 of the Revised Code. (2) "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. (B) The department of education and workforce shall adopt rules requiring the governing authority of each community school established under this chapter to...

...As used in this chapter: (A) "Alternative school" has the same meaning as in section 3313.974 of the Revised Code. (B) "Autism scholarship unit" means a unit that consists of all of the students for whom autism scholarships are awarded under section 3310.41 of the Revised Code. (C) For fiscal years 2026 and 2027, a district's "base cost enrolled ADM" for a fiscal year means the greater of the following: (...

... (a) Provision for installation of site utilities that meet the requirements of all applicable laws; (b) A description of the facilities that will be constructed, reconstructed, repaired, or added to and their total square footage; (c) A description of how the facilities will enable the board of trustees to provide the educational program described in section 3328.22 of the Revised Code; (d) Provision for securing...

... costs related to maintenance, grounds, utilities, food service, and other areas as determined by the institution; (3) All other costs for staff, including academic administrators, counseling, financial aid assistance, healthcare services, and housing management. (D) Each of the categories presented in the five-year institutional cost summary shall include all of the following: (1) A detailed breakdown of annua...

...As used in Chapter 3377. of the Revised Code: (A) "Educational institution" or "institution" means an educational institution organized not for profit and holding an effective certificate of authorization issued under section 1713.02 of the Revised Code. It does not include any institution created by or in accordance with Title XXXIII of the Revised Code nor any institution whose principal educational activity is pr...

...r for the product or services of public utilities, exceeds ten thousand dollars, such expenditure shall be made only after a notice calling for bids has been published once a week for two consecutive weeks in one newspaper of general circulation within the territory of the district or as provided in section 7.16 of the Revised Code. The board may then let said contract to the lowest and best bidder, who shall give a ...

...As used in this chapter: (A) "New community" means a community or development of property in relation to an existing community planned so that the resulting community includes facilities for the conduct of industrial, commercial, residential, cultural, educational, and recreational activities, and designed in accordance with planning concepts for the placement of utility, open space, and other supportive facilitie...