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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.