Ohio Rev. Code » Chapter 140
Ohio Revised Code

Ohio Rev. Code § 140.01 (2026)

Definitions

✓ current as of May 2026
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Effective:
September 30, 2024
Latest Legislation:
House Bill 110 (GA 134), House Bill 281 (GA 134)
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As used in this chapter:

(A) "Hospital agency" means any public hospital agency or any nonprofit hospital agency.

(B) "Public hospital agency" means any county, board of county hospital trustees established pursuant to section 339.02 of the Revised Code, county hospital commission established pursuant to section 339.14 of the Revised Code, municipal corporation, new community authority organized under Chapter 349. of the Revised Code, joint township hospital district, state or municipal university or college operating or authorized to operate a hospital facility, or the state.

(C) "Nonprofit hospital agency" means a corporation or association not for profit, no part of the net earnings of which inures or may lawfully inure to the benefit of any private shareholder or individual, that has authority to own or operate a hospital facility or provides or is to provide services to one or more other hospital agencies.

(D) "Governing body" means, in the case of a county, the board of county commissioners or other legislative body; in the case of a board of county hospital trustees, the board; in the case of a county hospital commission, the commission; in the case of a municipal corporation, the council or other legislative authority; in the case of a new community authority, its board of trustees; in the case of a joint township hospital district, the joint township district hospital board; in the case of a state or municipal university or college, its board of trustees or board of directors; in the case of a nonprofit hospital agency, the board of trustees or other body having general management of the agency; and, in the case of the state, the director of development or the Ohio higher educational facility commission.

(E) "Hospital facilities" means buildings, structures and other improvements, additions thereto and extensions thereof, furnishings, equipment, and real estate and interests in real estate, used or to be used for or in connection with one or more hospitals, emergency, intensive, intermediate, extended, long-term, or self-care facilities, diagnostic and treatment and out-patient facilities, facilities related to programs for home health services, clinics, laboratories, public health centers, research facilities, and rehabilitation facilities, for or pertaining to diagnosis, treatment, care, or rehabilitation of persons who are sick, ill, injured, infirm, or impaired or who have disabilities, or the prevention, detection, and control of disease, and also includes education, training, and food service facilities for health professions personnel, housing facilities for such personnel and their families, and parking and service facilities in connection with any of the foregoing; and includes any one, part of, or any combination of the foregoing; and further includes site improvements, utilities, machinery, facilities, furnishings, and any separate or connected buildings, structures, improvements, sites, utilities, facilities, or equipment to be used in, or in connection with the operation or maintenance of, or supplementing or otherwise related to the services or facilities to be provided by, any one or more of such hospital facilities.

(F) "Costs of hospital facilities" means the costs of acquiring hospital facilities or interests in hospital facilities, including membership interests in nonprofit hospital agencies, costs of constructing hospital facilities, costs of improving one or more hospital facilities, including reconstructing, rehabilitating, remodeling, renovating, and enlarging, costs of equipping and furnishing such facilities, and all financing costs pertaining thereto, including, without limitation thereto, costs of engineering, architectural, and other professional services, designs, plans, specifications and surveys, and estimates of cost, costs of tests and inspections, the costs of any indemnity or surety bonds and premiums on insurance, all related direct or allocable administrative expenses pertaining thereto, fees and expenses of trustees, depositories, and paying agents for the obligations, cost of issuance of the obligations and financing charges and fees and expenses of financial advisors, attorneys, accountants, consultants and rating services in connection therewith, capitalized interest on the obligations, amounts necessary to establish reserves as required by the bond proceedings, the reimbursement of all moneys advanced or applied by the hospital agency or others or borrowed from others for the payment of any item or items of costs of such facilities, and all other expenses necessary or incident to planning or determining feasibility or practicability with respect to such facilities, and such other expenses as may be necessary or incident to the acquisition, construction, reconstruction, rehabilitation, remodeling, renovation, enlargement, improvement, equipment, and furnishing of such facilities, the financing thereof, and the placing of the same in use and operation, including any one, part of, or combination of such classes of costs and expenses, and means the costs of refinancing obligations issued by, or reimbursement of money advanced by, nonprofit hospital agencies or others the proceeds of which were used for the payment of costs of hospital facilities, if the governing body of the public hospital agency determines that the refinancing or reimbursement advances the purposes of this chapter, whether or not the refinancing or reimbursement is in conjunction with the acquisition or construction of additional hospital facilities.

(G) "Hospital receipts" means all moneys received by or on behalf of a hospital agency from or in connection with the ownership, operation, acquisition, construction, improvement, equipping, or financing of any hospital facilities, including, without limitation thereto, any rentals and other moneys received from the lease, sale, or other disposition of hospital facilities, and any gifts, grants, interest subsidies, or other moneys received under any federal program for assistance in financing the costs of hospital facilities, and any other gifts, grants, and donations, and receipts therefrom, available for financing the costs of hospital facilities.

(H) "Obligations" means bonds, notes, or other evidences of indebtedness or obligation, including interest coupons pertaining thereto, issued or issuable by a public hospital agency to pay costs of hospital facilities.

(I) "Bond service charges" means principal, interest, and call premium, if any, required to be paid on obligations.

(J) "Bond proceedings" means one or more ordinances, resolutions, trust agreements, indentures, and other agreements or documents, and amendments and supplements to the foregoing, or any combination thereof, authorizing or providing for the terms, including any variable interest rates, and conditions applicable to, or providing for the security of, obligations and the provisions contained in such obligations.

(K) "Nursing home" has the same meaning as in division (A)(1) of section 5701.13 of the Revised Code.

(L) "Residential care facility" has the same meaning as in division (A)(2) of section 5701.13 of the Revised Code.

(M) "Independent living facility" means any self-care facility or other housing facility designed or used as a residence for elderly persons. An "independent living facility" does not include a residential facility, or that part of a residential facility, that is any of the following:

(1) A hospital;

(2) A nursing home or residential care facility;

(3) A facility operated by a hospice care program licensed under section 3712.04 of the Revised Code and used for the program's hospice patients;

(4) A residential facility licensed by the department of mental health and addiction services under section 5119.34 of the Revised Code that provides accommodations, supervision, and personal care services for three to sixteen unrelated adults;

(5) A residential facility licensed by the department of mental health and addiction services under section 5119.34 of the Revised Code that is not a residential facility described in division (M)(4) of this section;

(6) A facility licensed to operate an opioid treatment program under section 5119.37 of the Revised Code;

(7) A community addiction services provider, as defined in section 5119.01 of the Revised Code;

(8) A residential facility licensed under section 5123.19 of the Revised Code or a facility providing services under a contract with the department of developmental disabilities under section 5123.18 of the Revised Code;

(9) A residential facility used as part of a hospital to provide housing for staff of the hospital or students pursuing a course of study at the hospital.

The Legislative Service Commission presents the text of this section as a composite of the section as amended by multiple acts of the General Assembly. This presentation recognizes the principle stated in R.C. 1.52(B) that amendments are to be harmonized if reasonably capable of simultaneous operation.

Last updated October 22, 2025 at 2:11 PM

Notes of Decisions
Cited in 10 cases, 1977–2019 · leading case: Bd. of Educ. of Dublin Sch. Dist. v. Limbach, 631 N.E.2d 604 (Ohio 1994).
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Bd. of Educ. of Dublin Sch. Dist. v. Limbach, 631 N.E.2d 604 (Ohio 1994). · cites it 8× “The common pleas court held, in the bond validation proceeding, that the property to be financed with the proceeds of said bonds qualified as a hospital facility under R.C. 140.01. The common pleas court, thus, validated the bonds.”
Episcopal Ret. Homes, Inc. v. Ohio Dep't of Indus. Relations, 575 N.E.2d 134 (Ohio 1991). “In order to obtain the more favorable interest rate that such revenue bonds would provide, the bonds had to be issued through and in cooperation with a “public hospital agency,” as defined in R.C. 140.01(B). This definition includes, as an entity, the county of Hamilton, Ohio.”
Hoover v. Bd. of Cnty. Commissioners, 482 N.E.2d 575 (Ohio 1985). “This bill proposed to amend R.C. 140.01 and to enact R.C. 140.051 “to facilitate the financing, acquisition and construction of hospital and health care facilities for the use of non-profit entities.”
Paul Cheatham I.R.A. v. Huntington Natl. Bank (Slip Opinion), 2019 Ohio 3342 (Ohio 2019). “Acknowledging that this was an issue of first impression in Ohio, the court of appeals looked to R.C. 140.01(J) and (I), which provide that a trust indenture is part of the “bond proceedings” and therefore is a right that is passed to a current bondholder under R.”
Paul Cheatham IRA v. Huntington Natl. Bank, 2017 Ohio 9234 (Ohio Ct. App. 2017). · cites it 2× “" R.C. 140.01(J) (" 'Bond proceedings' means one or more ordinances, resolutions, trust agreements, indentures, and other agreements or documents, and amendments and supplements to the foregoing, or any combination thereof, authorizing or providing for the terms, including any…”
Dublin Sch. Dist. Bd. of Edn. v. Limbach, 1994 Ohio 101 (Ohio 1994). · cites it 8× “{¶ 12} The common pleas court held, in the bond validation proceeding, that the property to be financed with the proceeds of said bonds qualified as a hospital facility under R.C. 140.01. The common pleas court, thus, validated the bonds.”
Bd. of Educ. of Dublin City Sch. Dist. v. Tracy, 710 N.E.2d 1199 (Ohio Ct. App. 1998). · cites it 22× “08, for the 1993 tax year for certain improvements to real property, based on the applicant’s contention that “the Village is a ‘hospital facility’ as defined in R.C. 140.01.” The application for exemption was opposed by appellee, the Dublin Board of Education (“school board”).”
Judson Ret. Cmty. v. Limbach, 638 N.E.2d 546 (Ohio 1994). · cites it 2× “08, since those buildings were “hospital facilities” as defined by R.C. 140.01(E), and that the BTA should have based its determination on whether those renovations were financed in whole or in part by the R.”
State, Ex Rel. Taft v. Campanella, 368 N.E.2d 76 (Ohio Ct. App. 1977). · cites it 2× “” 4 “Section 140.01 Definitions. “As used in Chapter 140.”
Judson Ret. Cmty. v. Limbach, 1994 Ohio 534 (Ohio 1994). · cites it 3× “] Taxation—Real property—Appeal from Board of Tax Appeals' decision granting exemption remanded for determination of whether independent living facility and parking garage are used as "hospital facilities" as defined in R.C. 140.01(E) and therefore entitled to exemption.”
Ohio Rev. Code § 140.01(B): 3 cases
Episcopal Ret. Homes, Inc. v. Ohio Dep't of Indus. Relations, 575 N.E.2d 134 (Ohio 1991). “In order to obtain the more favorable interest rate that such revenue bonds would provide, the bonds had to be issued through and in cooperation with a “public hospital agency,” as defined in R.C. 140.01(B). This definition includes, as an entity, the county of Hamilton, Ohio.”
Bd. of Educ. of Dublin Sch. Dist. v. Limbach, 631 N.E.2d 604 (Ohio 1994). “The common pleas court held, in the bond validation proceeding, that the property to be financed with the proceeds of said bonds qualified as a hospital facility under R.C. 140.01. The common pleas court, thus, validated the bonds.”
Dublin Sch. Dist. Bd. of Edn. v. Limbach, 1994 Ohio 101 (Ohio 1994). “{¶ 12} The common pleas court held, in the bond validation proceeding, that the property to be financed with the proceeds of said bonds qualified as a hospital facility under R.C. 140.01. The common pleas court, thus, validated the bonds.”
Ohio Rev. Code § 140.01(E): 5 cases
Bd. of Educ. of Dublin Sch. Dist. v. Limbach, 631 N.E.2d 604 (Ohio 1994). “The common pleas court held, in the bond validation proceeding, that the property to be financed with the proceeds of said bonds qualified as a hospital facility under R.C. 140.01. The common pleas court, thus, validated the bonds.”
Dublin Sch. Dist. Bd. of Edn. v. Limbach, 1994 Ohio 101 (Ohio 1994). “{¶ 12} The common pleas court held, in the bond validation proceeding, that the property to be financed with the proceeds of said bonds qualified as a hospital facility under R.C. 140.01. The common pleas court, thus, validated the bonds.”
Judson Ret. Cmty. v. Limbach, 638 N.E.2d 546 (Ohio 1994). “08, since those buildings were “hospital facilities” as defined by R.C. 140.01(E), and that the BTA should have based its determination on whether those renovations were financed in whole or in part by the R.”
Bd. of Educ. of Dublin City Sch. Dist. v. Tracy, 710 N.E.2d 1199 (Ohio Ct. App. 1998). “08, for the 1993 tax year for certain improvements to real property, based on the applicant’s contention that “the Village is a ‘hospital facility’ as defined in R.C. 140.01.” The application for exemption was opposed by appellee, the Dublin Board of Education (“school board”).”
Judson Ret. Cmty. v. Limbach, 1994 Ohio 534 (Ohio 1994). “] Taxation—Real property—Appeal from Board of Tax Appeals' decision granting exemption remanded for determination of whether independent living facility and parking garage are used as "hospital facilities" as defined in R.C. 140.01(E) and therefore entitled to exemption.”
Ohio Rev. Code § 140.01(H): 1 case
Bd. of Educ. of Dublin City Sch. Dist. v. Tracy, 710 N.E.2d 1199 (Ohio Ct. App. 1998). “08, for the 1993 tax year for certain improvements to real property, based on the applicant’s contention that “the Village is a ‘hospital facility’ as defined in R.C. 140.01.” The application for exemption was opposed by appellee, the Dublin Board of Education (“school board”).”
Ohio Rev. Code § 140.01(J): 2 cases
Paul Cheatham I.R.A. v. Huntington Natl. Bank (Slip Opinion), 2019 Ohio 3342 (Ohio 2019). “Acknowledging that this was an issue of first impression in Ohio, the court of appeals looked to R.C. 140.01(J) and (I), which provide that a trust indenture is part of the “bond proceedings” and therefore is a right that is passed to a current bondholder under R.”
Paul Cheatham IRA v. Huntington Natl. Bank, 2017 Ohio 9234 (Ohio Ct. App. 2017). “" R.C. 140.01(J) (" 'Bond proceedings' means one or more ordinances, resolutions, trust agreements, indentures, and other agreements or documents, and amendments and supplements to the foregoing, or any combination thereof, authorizing or providing for the terms, including any…”
Ohio Rev. Code § 140.01(N): 1 case
Bd. of Educ. of Dublin City Sch. Dist. v. Tracy, 710 N.E.2d 1199 (Ohio Ct. App. 1998). “08, for the 1993 tax year for certain improvements to real property, based on the applicant’s contention that “the Village is a ‘hospital facility’ as defined in R.C. 140.01.” The application for exemption was opposed by appellee, the Dublin Board of Education (“school board”).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.