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 […]
Section 5705.47 | Existing Actions or Proceedings.
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Any act or proceeding taken prior to May 12, 1927, authorizing any tax or debt charge to be levied, or any contract or expenditure to be made, shall not be affected by sections 5705.01 to 5705.47, inclusive, of the Revised Code, but […]
Section 5705.48 | Joint Budget Commission – Adjustment of Tax Rate.
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Whenever a taxing district is located in two or more counties, the budget commission of the counties in which such district is located shall meet in joint session at the call of the chairman of the commission of the county in which […]
Section 5705.49 | Subdivision’s Power to Tax – Limitation.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly Wherever in the Revised Code the taxing authority of any subdivision is authorized to levy taxes on the taxable property within a subdivision, or, in the case of a qualifying library levy, within a library district or association library district, such authority […]
Section 5705.50 | Subdivisions May Expend Local Funds for Real Property Inventory.
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Any housing authority or any political subdivision, including counties and the state, by resolution of the taxing authority of such subdivision, may incur indebtedness and authorize the expenditure of funds of such subdivision to carry forward a real property inventory of all […]
Section 5705.32 | Budget Commission to Adjust Amounts Required – Revision of Estimate – Distribution – Hearing.
Effective: June 20, 2008 Latest Legislation: Senate Bill 185 – 127th General Assembly (A) The county budget commission shall adjust the estimated amounts required from the general property tax for each fund, as shown by the tax budgets or other information required to be provided under section 5705.281 of the Revised Code, so as to […]
Section 5705.321 | Alternative Method of Apportionment.
Effective: June 20, 2008 Latest Legislation: Senate Bill 185 – 127th General Assembly (A) As used in this section: (1) “City, located wholly or partially in the county, with the greatest population” means the city, located wholly or partially in the county, with the greatest population residing in the county; however, if the county budget […]
Section 5705.322 | Reducing Taxing Authority of Counties in Connection With Developmental Disabilities General Fund.
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly In determining whether to reduce the taxing authority of a county under section 5705.32 of the Revised Code in connection with the balance of a county developmental disabilities general fund, the county budget commission shall take into consideration the five-year projection of […]