Section 5705.314 | Conducting Public Hearing on Proposed School Levy.
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly If the board of education of a city, local, or exempted village school district proposes to change its levy within the ten-mill limitation in a manner that will result in an increase in the amount of real property taxes levied by the […]
Section 5705.41 | Restriction Upon Appropriation and Expenditure of Money – Certificate of Fiscal Officer.
Effective: September 28, 2012 Latest Legislation: House Bill 509 – 129th General Assembly No subdivision or taxing unit shall: (A) Make any appropriation of money except as provided in Chapter 5705. of the Revised Code; provided, that the authorization of a bond issue shall be deemed to be an appropriation of the proceeds of the […]
Section 5705.315 | Effect of Annexation on Minimum Municipal and Township Levies.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly With respect to annexations granted on or after March 27, 2002, and during any tax year or years within which any territory annexed to a municipal corporation is part of a township, the minimum levy for the municipal corporation and township under […]
Section 5705.411 | Anticipated Proceeds From Levy for Permanent Improvement Are Deemed Appropriated.
Effective: September 29, 1961 Latest Legislation: Senate Bill 399 – 104th General Assembly Upon the approval of a tax levy by the electors of a county under section 5705.191 of the Revised Code for the purpose of providing funds for the acquisition or construction of a specific permanent improvement or class of permanent improvements for […]
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 […]
Section 5705.26 | Majority Vote Necessary for Levies.
Effective: June 26, 2012 Latest Legislation: Senate Bill 321 – 129th General Assembly Except as otherwise provided in section 5705.191 of the Revised Code, if the majority of the electors voting on a levy authorized by sections 5705.19 to 5705.25 of the Revised Code vote in favor of such levy at such election, the taxing […]
Section 5705.261 | Election on Decrease of an Increased Rate of Levy Approved for a Continuing Period of Time.
Effective: September 13, 2022 Latest Legislation: House Bill 140 – 134th General Assembly (A) The question of decrease of an increased rate of levy approved for a continuing period of time by the voters of a subdivision or, in the case of a qualifying library levy, the voters of the library district or association library […]
Section 5705.27 | County Budget Commission.
Effective: July 2, 2010 Latest Legislation: House Bill 48 – 128th General Assembly There is hereby created in each county a county budget commission consisting of the county auditor, the county treasurer, and the prosecuting attorney. Upon petition filed with the board of elections, signed by the number of electors of the county equal in […]