Ohio Code § 4123.37

§ 4123.37.

In this section “amenable employer” has the same meaning as “employer” as defined

in division (I) of section 4123.32 of the Revised Code . If the administrator of workers' compensation finds that any person, firm, or private

corporation, including any public service corporation, is, or has been at any time

after January 1, 1923, an amenable employer and has not complied with section 4123.35 of the Revised Code the administrator shall determine the period during which the person, firm, or corporation

was an amenable employer and shall forthwith give notice of the determination to the

employer.  Within twenty days thereafter the employer shall furnish the bureau with the payroll

covering the period included in the determination and, if the employer is an amenable

employer at the time of the determination, shall pay into the state insurance fund

the amount of premium and assessments applicable to such payroll.  If the administrator determines that the employer is an amenable employer prior

to the policy year commencing July 1, 2015, the administrator may require the employer

to pay a premium security deposit. If the employer does not furnish the payroll and pay the applicable premium, assessments,

and, if applicable, the premium security deposit within the twenty days, the administrator

shall forthwith make an assessment of the amounts due from the employer for the period

the administrator determined the employer to be an amenable employer if the employer

is an amenable employer at the time of the determination, basing the assessment upon

the information in the possession of the administrator. The administrator shall give to the employer assessed written notice of the assessment.  The notice shall be mailed to the employer at the employer's residence or usual

place of business by certified mail.  Unless the employer to whom the notice of assessment is directed files with the

bureau within twenty days after receipt thereof, a petition in writing, verified under

oath by the employer, or the employer's authorized agent having knowledge of the facts,

setting forth with particularity the items of the assessment objected to, together

with the reason for the objections, the assessment shall become conclusive and the

amount thereof shall be due and payable from the employer so assessed to the state

insurance fund.  When a petition objecting to an assessment is filed the bureau shall assign a time

and place for the hearing of the same and shall notify the petitioner thereof by certified

mail.  When an employer files a petition the assessment made by the administrator shall

become due and payable ten days after notice of the finding made at the hearing has

been sent by certified mail to the party assessed.  An appeal may be taken from any finding to the court of common pleas of Franklin

county upon the execution by the party assessed of a bond to the state in double the

amount found due and ordered paid by the bureau conditioned that the party will pay

any judgment and costs rendered against it for the premium. When no petition objecting to an assessment is filed or when a finding is made affirming

or modifying an assessment after hearing, a certified copy of the assessment as affirmed

or modified may be filed by the administrator in the office of the clerk of the court

of common pleas in any county in which the employer has property or in which the employer

has a place of business.  The clerk, immediately upon the filing of the assessment, shall enter a judgment

for the state against the employer in the amount shown on the assessment.  The judgment may be filed by the clerk in a loose leaf book entitled “special judgments

for state insurance fund.”  The judgment shall bear the same rate of interest, have the same effect as other judgments,

and be given the same preference allowed by law on other judgments rendered for claims

for taxes.  An assessment or judgment under this section shall not be a bar to the adjustment

of the employer's account upon the employer furnishing the employer's payroll records

to the bureau. The administrator, for good cause shown, may waive a default in the payment of premium

where the default is of less than sixty days' duration, and upon payment by the employer

of the premium for the period, the employer and the employer's employees are entitled

to all of the benefits and immunities provided by this chapter.