Section 5705.51 | Indirect Debt Limitation.
Effective: June 3, 2002 Latest Legislation: House Bill 129 – 124th General Assembly (A) As used in this section: (1) “Indirect debt limit” means such limitation, in effect at the time of issuance, upon the issuance of unvoted general obligation bonds, notes, or certificates of indebtedness by a subdivision as results from a restriction on […]
Section 5705.55 | Resolution Regarding Tax Levy in Excess of Limitation by Board of Lake Facilities Authority.
Effective: September 13, 2022 Latest Legislation: House Bill 140 – 134th General Assembly (A) The board of directors of a lake facilities authority, by a vote of two-thirds of all its members, may at any time declare by resolution that the amount of taxes which may be raised within the ten-mill limitation by levies on […]
Section 5705.61 | Tax on Use, Lease or Occupancy of Public Real Property Not Used for Public Purpose.
Effective: April 4, 1985 Latest Legislation: Senate Bill 201 – 115th General Assembly As used in this section: (A) “Effective tax rate” means that quotient obtained by dividing the taxes charged and payable on one thousand dollars of taxable value of real property, after making the reduction required by section 319.301 of the Revised Code, […]
Section 5705.62 | Payment of Tax.
Effective: March 15, 1979 Latest Legislation: House Bill 318 – 112th General Assembly The tax imposed by section 5705.61 of the Revised Code is due and payable on the dates for the payment of real property taxes as provided under section 323.12 of the Revised Code. Payment shall be made to the county treasurer of […]
Section 5705.63 | Distributing Tax Revenue.
Effective: March 15, 1979 Latest Legislation: House Bill 318 – 112th General Assembly The total amount of taxes and penalties collected under section 5705.62 of the Revised Code shall be distributed semiannually, at the same time distribution is made of real estate and public utility taxes, in the following manner: four per cent shall be […]
Section 5705.71 | County Levy for Senior Citizens Services or Facilities.
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly (A) The electors of a county may initiate the question of a tax levy for support of senior citizens services or facilities by the filing of a petition with the board of elections of that county not less than ninety days before […]
Section 5705.72 | Levy of Tax in Excess of Limitation for Transportation Services.
Effective: September 10, 2012 Latest Legislation: House Bill 487 – 129th General Assembly (A) As used in this section and in section 5705.25 of the Revised Code with regard to a levy submitted under this section, “electors” means electors of the unincorporated area of a township. (B) The board of trustees of any township that […]
Section 5705.44 | Contracts Running Beyond Fiscal Year – Certificate Not Required on Contracts Payable From Utility Earnings.
Effective: October 6, 2009 Latest Legislation: Senate Bill 79 – 128th General Assembly When contracts or leases run beyond the termination of the fiscal year in which they are made, the fiscal officer of the taxing authority shall make a certification for the amount required to meet the obligation of such contract or lease maturing […]
Section 5705.45 | Liability for Wrongful Payments From Public Funds – Enforcement.
Effective: November 1, 1977 Latest Legislation: House Bill 219 – 112th General Assembly Any officer, employee, or other person who issues any order contrary to section 5705.41 of the Revised Code, or who expends or authorizes the expenditure of any public funds, or who authorizes or executes any contract contrary to sections 5705.01 to 5705.47 […]
Section 5705.46 | Payment of Current Payrolls.
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Each political subdivision may make expenditures for the payment of current payrolls upon the authority of a proper appropriation for such purpose, provided that the positions of such employees and their compensation have been determined prior thereto by resolution, ordinance, or in […]