Ohio Code § 5501.53

§ 5501.53.

(A) Any organization, individual, or group of individuals may give to the state or to

any county or township by way of private contribution money to pay the expenses the

state or county or township incurs in maintaining, repairing, or reconstructing highways

and roads upon which animal-drawn vehicles travel. (1) All money the state receives under this division shall be credited to the highway

operating fund created by section 5735.051 of the Revised Code to be expended by the department of transportation as described in this division.  If money is contributed to the state under this section, the donor may direct that

the contribution be used to pay the maintenance, repair, or reconstruction expenses

of a particular state highway or portion of state highway by specifically designating

that state highway or portion thereof at the time of the contribution, and the department

shall so expend the contribution.  If the donor does not make such a designation, the department shall use the contribution

to pay the maintenance, repair, or reconstruction expenses of a portion of state highway

located within the county in which the donor resides or in which the organization

maintains property and upon which animal-drawn vehicles regularly travel.  The department may accumulate contributions designated for a particular highway

until such time as the contributions can be expended in a meaningful manner. (2) If a donor contributes money to a county or township, the donor is not permitted

to make any specific road or highway designation.  However, the county or township shall expend all contributions received under this

section to maintain, repair, or reconstruct any road located within the county or

township upon which animal-drawn vehicles travel.  A county or township may accumulate contributions received under this section until

such time as the contributions can be expended in a meaningful manner. (B) Not later than the first day of April of every year, the department and every county

and township that receives money under this section shall issue a written report detailing

the amount of money the state, county, or township received under this section during

the previous calendar year;  the amount of money expended during the previous calendar

year pursuant to this section;  the amount of money received under this section but

not expended during the previous calendar year;  the highway or road projects for

which the expenditures were made;  and any other relevant data.