Ohio Rev. Code Ann. § 3737.87
As used in sections 3737.87 to 3737.98 of the Revised Code:
(H) "Owner" means:
(P) "Underground storage tank" means one or any combination of tanks, including the underground pipes connected thereto, that are used to contain an accumulation of regulated substances the volume of which, including the volume of the underground pipes connected thereto, is ten per cent or more beneath the surface of the ground. "Underground storage tank" does not include any of the following or any pipes connected to any of the following: