Opinions > 2019 Opinions

2019 Opinions


Requested by: State Board of Deposit
The OhioCrypto.com cryptocurrency payment processor is a financial transaction device as that term is defined in R.C. 113.40. The State Board of Deposit must approve OhioCrypto.com pursuant to R.C. 113.40 before it can be used to collect state taxes.


Requested by: Department of Administrative Services
Medical, dental, and vision benefits provided to a death benefit fund recipient under R.C. 124.824 are not subject to federal, state, or local income taxation, regardless of whether a recipient is a survivor of a state or local fallen public safety officer.


Requested by: Mahoning County Prosecuting Attorney
This opinion evaluates a non-charter county’s responsibility to provide certain benefits to employees on uniformed-services leave under R.C. 5923.05 and the Uniformed Services Employment and Reemployment Rights Act (USERRA).


Requested by: Fulton County Prosecuting Attorney
Under R.C. 517.11, a board of township trustees may, by majority vote, purchase a columbarium for any cemetery under the jurisdiction of the township. Under R.C. 505.262, a board of township trustees may contract for the construction of a columbarium for a cemetery under the jurisdiction of the township, but only by the unanimous vote of the board.


Requested by: Columbiana County Prosecuting Attorney
Under R.C. 6119.06, a board of township trustees cannot require a water district established under R.C. Chapter 6119 to obtain a permit before the water district commences excavation on a township road. In the reasonable exercise of its discretion, a board of township trustees may temporarily close a township road to public access and use when the board deems the road to be impassable or dangerous to the traveling public, and its closure necessary to protect the public.


Requested by: Seneca County Prosecuting Attorney
A regional council of governments is not empowered to contract for construction services under the authority of R.C. 9.48 or R.C. 167.081. When entering into a per unit contract under R.C. 167.081, a regional council of governments is required to comply with all applicable Ohio laws and regulations, including Ohio’s Prevailing Wage Law and competitive bidding requirements.


Requested by: Department of Commerce, Board of Building Standards
“Financing has been secured” under R.C. 3781.1010 does not require the demonstration that all funds needed for a construction project are on hand, but only that arrangements for the provision of the funding have been completed and the funding will be available.


Requested by: Vinton County Prosecuting Attorney
The opinion indicates that a board of county commissioners has no authority to reimburse county officers and employees for premiums incurred by them for securing health insurance coverage from a source other than the county, but that the board may establish a Section 125 cafeteria plan (R.C. 305.171[F]), or an opt-out payment plan as to health insurance coverage (R.C. 305.171[G]).


Requested by: Guernsey County Prosecuting Attorney
In situations of jail overcrowding, a county sheriff is required to transport excess prisoners to another county jail, and the transporting county must pay the receiving county for the costs of housing such prisoners in accordance with R.C. 341.12-14.


Requested by: Putnam County Prosecuting Attorney
This opinion answers several questions about the authority of a political subdivision to spend moneys generated from payments in lieu of taxes under R.C. 5727.75 on public improvement projects.

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