Ohio Revised Code Title I. State Government § 117.48

(A) As used in this section, “governmental function,” “political subdivision,” and “proprietary function” have the same meanings as in section 2744.01 of the Revised Code.

(B) The auditor of state may establish a shared equipment service agreement program in which state agencies and political subdivisions may voluntarily participate. Under the program, a state agency or political subdivision may voluntarily enter into an agreement with another state agency or political subdivision to provide for the contracting lender state agency or political subdivision to lend its capital equipment to the contracting recipient state agency or political subdivision for temporary use in the recipient's performance of a governmental function or proprietary function.

(C) Sections 2743.31 and 2744.11 of the Revised Code apply if the auditor of state establishes a shared equipment service agreement program under division (B) of this section.