Opinions
Opinions
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.
Requested by: Fayette County Prosecuting Attorney
A township may not use revenue from the motor fuel excise tax to fund any portion of the purchase of a fire tanker truck for its fire department.
Requested by: Wyandot County Prosecuting Attorney
Generally, a person may not serve simultaneously as a juvenile court probation officer and as a member of a school district board of education located within the same county.
Requested by: Lake County Prosecuting Attorney
Revenue from a special tax levy designated for the “benefit of Lake County for the purpose of providing funds for police equipment and personnel for the Lake County Narcotics Agency” may continue to be used for that purpose notwithstanding that the agency may become a division within the county sheriff’s office for governance purposes.
Requested by: Highland County Prosecuting Attorney
A coroner may appoint a dentist as an investigator under R.C. 313.05. A dentist, however, is not a licensed physician or pathologist under the Revised Code and may not be appointed as deputy coroner under R.C. 313.05.
Requested by: Defiance County Prosecuting Attorney
The Adult Parole Authority may enter into a written agreement with a multi-jurisdictional drug unit to share information, personnel, and services for crime interdiction and fugitive apprehension. However, if a parole officer is not also certified as a peace officer, designating the officer as a special deputy sheriff does not confer any additional authority upon the officer to make arrests, execute search warrants, or engage in the use of force. The officer has more limited authority and would risk incurring personal liability if he exceeds that authority.