(a) Common and technical use. Words and phrases shall be read in context and construed according to the rules of grammar and common usage. Words and phrases that have acquired a technical or particular meaning, whether by legislative definition or otherwise, shall be construed accordingly.
(R.C. § 1.42)
(b) Singular and plural; gender; tense. As used in this Code, unless the context otherwise requires:
(1) The singular includes the plural, and the plural includes the singular.
(2) Words of one gender include the other genders.
(3) Words in the present tense include the future tense.
(R.C. § 1.43)
(c) Computation of time.
(1) The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that when the last day falls on Sunday or a legal holiday, then the act may be done on the next succeeding day that is not a Sunday or a legal holiday.
(2) When a public office, in which an act required by law is to be performed, is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday.
(3) "Legal holiday", as used in divisions (c)(1) and (c)(2) of this section, means the following days:
A. The first day of January, known as New Year's Day;
B. The third Monday in January, known as Martin Luther King Day;
C. The third Monday in February, known as Presidents' Day;
D. The day designated in the "Act of June 28, 1968", 82 Stat. 250, 5 U.S.C. § 6103, as amended, for the commemoration of Memorial Day;
E. The fourth day of July, known as Independence Day;
F. The first Monday in September, known as Labor Day;
G. The second Monday in October, known as Columbus Day;
H. The eleventh day of November, known as Veteran's Day;
I. The fourth Thursday in November, known as Thanksgiving Day;
J. The twenty-fifth day of December, known as Christmas Day;
K. Any day appointed and recommended by the Governor of this state or the President of the United States as a holiday.
(4) If any day designated in this section as a legal holiday falls on a Sunday, the next succeeding day is a legal holiday.
(R.C. § 1.14)
(5) When an act is to take effect or become operative from and after a day named, no part of that day shall be included. If priority of legal rights depends upon the order of events on the same day, the priority shall be determined by the times in the day at which they respectively occurred.
(R.C. § 1.15)
(6) If a number of months is to be computed by counting the months from a particular day, the period ends on the same numerical day in the concluding month as the day of the month from which the computation is begun, unless there are not that many days in the concluding month, in which case the period ends on the last day of that month.
(R.C. § 1.45)