State ex rel. Harry Wolsky Stair Builder, Inc. v. Industrial Commission

Ohio Adm. Code 4121-7-17(C) states in part:

“* * * The Commission and Bureau shall also have the right to make adjustments as to classifications, allocation of wage expenditures to classifications, amount of wage expenditures, premium rates and/or amount of premium. No adjustments, however, shall be made in an employer’s account which result in reducing the amount of premium below the amount of contributions made by the employer to the fund for the periods involved, except in reference to adjustments for the semiannual and/or adjustment periods ending within twenty-four months immediately…