Ohio Revised Code Title LVII. Taxation § 5705.132

Whenever a municipality shall disband any fire, hose, truck or hook and ladder company by reason of establishing a paid fire department, the members in good standing on the rolls of the company, who have served faithfully for three or more years at the time of the disbandment, shall be entitled to “exempt certificates” issued in the same manner as exempt certificates are now issued.  All holders of such certificates shall be entitled to all the rights, privileges and exemptions from duties of exempt firemen.  This section shall not apply to the members of companies disbanded for insubordination or failure faithfully to perform fire duty.