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Opinions
As chief law officer of the state, the Ohio Attorney General provides written opinions on legal questions at the request of designated public officials on issues arising in the course of their duties. The Attorney General’s Office does not prepare opinions for private citizens. The Opinions Section researches, writes, and prepares for issuance and publication all formal opinions of the Attorney General. For more details about the formal opinions process, please visit the Opinions FAQs.
Opinions prior to 1993 can be found under the Opinions Archive.
The Opinions Section also maintains a listing of previous AG Opinions that have been subsequently overruled.
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Requested by: Vinton County Prosecuting Attorney
A township may levy an additional excise lodging tax under R.C. 5739.08(B) by a resolution increasing the rate imposed by a prior resolution adopted under R.C. 5739.08. The resolution need not identify the statutory authority upon which it relies, is not invalid merely because it identifies a specific establishment to which the tax may apply and remains enforceable even if the taxing authority elects not to adopt written regulations governing the administration and allocation of the tax. For purposes of levying an excise lodging tax under R.C. 5739.08, a township may apply the definition of “hotel” in R.C. 5739.01(M) or adopt an alternative definition authorized by R.C. 5739.091 that includes establishments with fewer than five guest rooms.
Requested by: Delaware County Prosecuting Attorney
Pursuant to R.C. 3375.22, if a county library district board was established before September 30, 2025, trustees appointed to a new term on or after that date are entitled to serve four year terms. The transitional staggering of terms “at the first appointment” applies only when a new county library district board is created. The statute’s reference to seven-year terms for subsequent appointments is a scrivener’s error, should not be given effect, and instead must be read as four years.
Requested by: Trumbull County Prosecuting Attorney
R.C. 121.221 permits the board of directors and the solid-waste management policy committee of a joint solid-waste district to conduct their meetings or hearings virtually, except when the meetings or hearings involve a vote to approve a major nonroutine expenditure, a significant hiring decision, or a purpose to propose, approve, or vote on a tax issue or increase.
Requested by: Lawrence County Prosecuting Attorney
A municipality may, pursuant to its home-rule authority, contribute revenue from its income tax to a county to further economic development, provided the municipality’s legislative authority determines that the expenditure serves a public municipal purpose, the income tax was enacted for the general benefit of the municipality, and the expenditure aligns with such purpose. A county may receive such funds under R.C. 9.20 subject to compliance with all statutory requirements.
Requested by: Lucas County Prosecuting Attorney
County investment policies must “ensure the best and safest return.” R.C. 135.341(C). Investment decisions may not have a primary purpose of influencing any environmental, social, personal, or ideological policy. R.C. 135.35(O). These requirements govern decisions whether to divest from the sovereign debt of a foreign nation otherwise eligible for investment. R.C. 135.35(A)(10). County commissioners lack authority to remove investment authority from a county treasurer who declines to follow an ultra vires investment policy.