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OHIO STATUTES AND CODES
324.12 No preemption of county power to tax.
324.12 No preemption of county power to tax.
The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county to levy a utilities service tax pursuant to sections 324.01 to 324.12, inclusive, of the Revised Code.
Effective Date: 12-12-1967
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