Tax Levy Law | Midpage

Collections
Ohio Revised Code

Chapter 5705

Tax Levy Law

5705.01Tax levy law definitions 5705.02Ten-mill limitation 5705.03Authorization to levy taxes - collection 5705.04Division of taxes levied 5705.05Purpose and intent of general levy for current expenses 5705.06Special levies without vote of the people within ten-mill limitation 5705.07Levies in excess of ten-mill limitation 5705.08Certification by fiscal officer 5705.09Establishment of funds 5705.091County developmental disabilities general fund - capital fund - medicaid reserve fund 5705.10Use of revenues 5705.11Distribution of revenue derived from federal government 5705.12Approval to establish special funds 5705.121Other special funds 5705.13Reserve balance accounts - special revenue fund - capital projects fund 5705.131Nonexpendable trust fund 5705.132Reserve balance account for other purposes 5705.14Transfer of funds 5705.15Transfer of public funds - exceptions 5705.16Resolution for transfer of funds; petition; approval or disapproval by tax commissioner 5705.17School district carryover balance ballot language 5705.18Charter prevails over ten-mill limitation - calculation of tax rate 5705.19Resolution relative to tax levy in excess of ten-mill limitation 5705.191Levy in excess of ten-mill limitation - political subdivisions other than schools 5705.193County anticipation notes for permanent improvement or class of permanent improvements 5705.194Levy in excess of ten-mill limitation - schools 5705.195Fixed-sum levy: calculation of millage and term 5705.196Fixed-sum levy: submission of question to electors 5705.197Fixed-sum levy: form of ballot 5705.198Tax levy by joint recreation district 5705.199School levy in excess of ten-mill limitation 5705.20Special levy for tuberculosis treatment or clinics 5705.21Special election on additional school district levy 5705.212School levy of up to five incremental taxes 5705.213Special school district election on levy for current expenses - renewal levy 5705.214Frequency of school district elections 5705.215County school financing district levy 5705.216Issuing additional anticipation notes for school purposes 5705.217Holding special elections on additional tax for school district purposes 5705.218Holding special elections on general obligation bonds for school district purposes 5705.219Conversion of existing levies imposed for the purpose of current expenses into a levy raising a specified amount of tax money 5705.2110Certification of tax amount 5705.2111Proposal for levy in excess of limitation 5705.2112Tax levy to fund acquisition of classroom facilities that benefit the qualifying partnership 5705.2113Levy of tax in excess of ten mill limitation for purpose of acquiring classroom facilities and necessary appurtenances 5705.2114Career-technical cooperative education district levy 5705.22Additional levy for county hospitals 5705.221Additional levy for county alcohol, drug addiction, and mental health programs 5705.222Additional levy for county developmental disabilities programs 5705.23Special levy for public library - resolution - submission to electors 5705.233General obligation bonds for permanent improvements to criminal justice facilities 5705.24County tax levy for support of children services 5705.25Submission of proposed levy - notice of election - form of ballot - certification 5705.251Election on incremental taxes for schools 5705.252Election on transportation services 5705.26Majority vote necessary for levies 5705.261Election on decrease of an increased rate of levy approved for a continuing period of time 5705.27County budget commission 5705.28Adoption of tax budget - procedure for participation by public library trustees 5705.281Waiving requirement of adoption of tax budget 5705.29Contents of tax budget - contingency reserve balance - spending reserve 5705.30Public inspection of budget - hearing - notice - submission to county auditor 5705.31Approval of levies by budget commission - minimum levy 5705.311Application of levy to annexed territory 5705.312Increasing minimum levy to pay debt service 5705.313Permitting property tax rate reduction when county sales tax increased 5705.314Conducting public hearing on proposed school levy 5705.315Effect of annexation on minimum municipal and township levies 5705.316Inflation limitation on levies within the ten-mill limitation 5705.32Budget commission to adjust amounts required - revision of estimate - distribution - hearing 5705.321Alternative method of apportionment 5705.322Reducing taxing authority of counties in connection with developmental disabilities general fund 5705.33Reduction of operating levy 5705.34Certification of tax levy - revision of budget 5705.341Right of appeal 5705.35Contents of certification 5705.36Certification of available revenue - additional revenue - amended official certificate 5705.37Appeal to board of tax appeals 5705.38Annual appropriation measures - classification 5705.39Appropriations limited by estimated revenue 5705.391Board of education revenues and expenditures report 5705.392County spending plan 5705.40Amending or supplementing appropriation ordinance - transfer - unencumbered balance - appropriation for contingencies 5705.41Restriction upon appropriation and expenditure of money 5705.411Anticipated proceeds from levy for permanent improvement are deemed appropriated 5705.412Certificate of revenue required for school district expenditures 5705.42Grants by United States government 5705.43Improvements paid by special assessments 5705.44Contracts running beyond fiscal year - certificate not required on contracts payable from utility earnings 5705.45Liability for wrongful payments from public funds - enforcement 5705.46Payment of current payrolls 5705.47Existing actions or proceedings 5705.48Joint budget commission - adjustment of tax rate 5705.49Subdivision's power to tax - limitation 5705.50Subdivisions may expend local funds for real property inventory 5705.51Indirect debt limitation 5705.55Resolution regarding tax levy in excess of limitation by board of lake facilities authority 5705.60Fixed-sum levy rate adjustment 5705.61Tax on use, lease or occupancy of public real property not used for public purpose 5705.62Payment of tax 5705.63Distributing tax revenue 5705.71County levy for senior citizens services or facilities 5705.72Levy of tax in excess of limitation for transportation services