Effective: September 13, 2022 Latest Legislation: House Bill 140 – 134th General Assembly As used in this chapter: (A) “School district income tax” means an income tax adopted under one of the following: (1) Former section 5748.03 of the Revised Code as it existed prior to its repeal by Amended Substitute House Bill No. 291 […]
Effective: September 13, 2022 Latest Legislation: House Bill 140 – 134th General Assembly (A) The board of education of any school district, except a joint vocational school district, may declare, by resolution, the necessity of raising annually a specified amount of money for school district purposes. The resolution shall specify whether the income that is […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly A board of education that levies a tax under section 5748.02 of the Revised Code on the school district income of individuals and estates as defined in divisions (G) and (E)(1)(a) and (2) of section 5748.01 of the Revised Code may declare, […]
Effective: September 23, 2008 Latest Legislation: House Bill 562 – 127th General Assembly A majority of the members of a board of education of a school district levying a tax under section 5748.02 of the Revised Code may adopt a resolution reducing the rate of the tax by a multiple of one-fourth of one per […]
Effective: September 13, 2022 Latest Legislation: House Bill 140 – 134th General Assembly (A) The form of the ballot on a question submitted to the electors under section 5748.02 of the Revised Code shall be as follows: “Shall an annual income tax of _______ (state the proposed rate of tax) on the school district income […]
Effective: September 13, 2022 Latest Legislation: House Bill 140 – 134th General Assembly (A) The question of the repeal of a school district income tax levied for more than five years may be initiated not more than once in any five-year period by filing with the board of elections of the appropriate counties not later […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly After the approval by the electors of a resolution under section 5748.03, 5748.08, or 5748.09 of the Revised Code to impose a school district income tax to provide an increase in current operating revenues or in current revenues for permanent improvements and […]
Effective: June 13, 1989 Latest Legislation: Senate Bill 28 – 118th General Assembly For a taxpayer sixty-five years of age or older during the taxable year, a credit shall be permitted against the tax otherwise due under this chapter for such year equal to fifty dollars for each return required to be filed under section […]
Effective: September 13, 2022 Latest Legislation: House Bill 140 – 134th General Assembly (A) The board of education of a city, local, or exempted village school district, at any time by a vote of two-thirds of all its members, may declare by resolution that it may be necessary for the school district to do all […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly A board of education of a school district that, under divisions (A)(1), (D)(1), and (E) of section 5748.08 or under section 5748.09 of the Revised Code, levies a tax on the school district income of individuals and estates as defined in divisions […]
Effective: September 13, 2022 Latest Legislation: House Bill 140 – 134th General Assembly (A) The board of education of a city, local, or exempted village school district, at any time by a vote of two-thirds of all its members, may declare by resolution that it may be necessary for the school district to do all […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) As used in this section: (1) “School district consolidation” means a consolidation of some or all of the territories of two or more school districts by transfer, merger, joinder, or creation pursuant to any of such procedures under Chapter 3311. of […]
