Ohio Code § 1555.01

§ 1555.01.

As used in this chapter: (A) “ Coal research and development ” means inquiry, experimentation, or demonstration to advance basic scientific or

technical knowledge, or the application, adaptation, or use of existing or newly discovered

scientific or technical knowledge, regarding the beneficiation of Ohio coal before

combustion, conversion of Ohio coal to other fuels, the control of emissions of sulfur

compounds resulting from the use of Ohio coal through the removal of sulfur compounds

and other pollutants before, during, or after combustion, or other inquiry, experimentation,

or commercial-scale demonstration, directed toward the utilization of Ohio coal in

an environmentally acceptable manner as a fuel or chemical feedstock. (B) “ Coal research and development facilities ” means buildings, structures, and other improvements, and equipment and other property,

real and personal, or the modification or replacement of property, for coal research

and development, including, without limitation, research, pilot, and commercial-scale

demonstration facilities and, when necessary or appropriate to demonstrate the commercial

acceptability of a specific technology, up to three installations within this state

utilizing the specific technology that enhances the market for, or marketability of,

Ohio coal and that is consistent with the purposes of the Ohio coal development office

established under section 1551.32 of the Revised Code , and further including any property or system to be used wholly or partially for

that purpose, whether or not another purpose is also served, and any property or system

incidental to or which pertains to the purpose of coal research and development.  Coal research and development facilities as defined in this division are hereby

determined to be those which qualify for grants, loans, and loan guarantees under Section 15 of Article VIII, Ohio Constitution . (C) “ Coal research and development project ” or “ project ” means any coal research and development, or any coal research and development facility,

including undivided or other interests, acquired or to be acquired, constructed or

to be constructed, or operating or to be operated by a person doing business in this

state or by an educational or scientific institution located in this state with all

or a part of the cost of the project being paid from a loan or grant from the Ohio

coal development office or a loan guaranteed by the office under this chapter, including

all buildings and facilities that the office determines necessary for the operation

of the project, together with all property, rights, easements, and interests that

may be required for the operation of the project. (D) “ Cost ” as applied to coal research and development projects means the cost of acquisition

and construction, the cost of acquisition of all land, property rights, easements,

and interests required for such acquisition and construction, the cost of demolishing

or removing any buildings or structures on land so acquired, including the cost of

acquiring any lands to which such buildings or structures may be moved, the cost of

all machinery, furnishings, and equipment, financing charges, interest prior to and

during construction and for no more than eighteen months after completion of construction,

engineering, legal expenses, plans, specifications, surveys, estimates of cost and

revenues, working capital, other expenses necessary to determining the feasibility

or practicability of acquiring or constructing such project, administrative expense,

and such other expense as may be necessary to the acquisition or construction of the

project, the financing of such acquisition or construction, and the financing of the

placing of such project in operation.  Any obligation, cost, or expense incurred by any such person or educational or scientific

institution for surveys, borings, preparation of plans and specifications, and other

engineering services, or any other cost described above, in connection with the acquisition

or construction of a project may be regarded as a part of the cost of such project. (E) “ Construction ,” unless the context indicates a different meaning or intent, includes reconstruction,

enlargement, improvement, or providing furnishings or equipment.