STATE STATUTES & CODES

OHIO STATUTES AND CODES

Chapter 5705: TAX LEVY LAW

• 5705.01 Tax levy law definitions.
• 5705.02 Ten-mill limitation.
• 5705.03 Authorization to levy taxes - collection.
• 5705.04 Division of taxes levied.
• 5705.05 Purpose and intent of general levy for current expenses.
• 5705.06 Special levies without vote of the people within ten-mill limitation.
• 5705.07 Levies in excess of ten-mill limitation.
• 5705.08 Certification by fiscal officer.
• 5705.09 Establishment of funds.
• 5705.091 County developmental disabilities general fund - capital fund - medicaid reserve fund.
• 5705.10 Use of revenues.
• 5705.11 Distribution of revenue derived from federal government.
• 5705.12 Approval to establish special funds.
• 5705.121 Other special funds.
• 5705.13 Reserve balance accounts - special revenue fund - capital projects fund.
• 5705.131 Nonexpendable trust fund.
• 5705.132 Reserve balance account for other purposes.
• 5705.14 Transfer of funds.
• 5705.15 Transfer of public funds - exceptions.
• 5705.16 Resolution for transfer of funds - petition - approval by tax commissioner - hearing - certification.
• 5705.17 [Repealed].
• 5705.18 Charter prevails over ten-mill limitation - calculation of tax rate.
• 5705.19 Resolution relative to tax levy in excess of ten-mill limitation.
• 5705.191 Levy in excess of ten-mill limitation - political subdivisions other than schools.
• 5705.192 Replacement levies.
• 5705.193 County anticipation notes for permanent improvement or class of permanent improvements.
• 5705.194 Levy in excess of ten-mill limitation - schools.
• 5705.195 Calculation of millage and years school levy shall run.
• 5705.196 Submitting school levy to electors.
• 5705.197 Form of ballot.
• 5705.198 Tax levy by joint recreation district.
• 5705.199 School levy in excess of ten-mill limitation.
• 5705.20 Special levy for tuberculosis treatment or clinics.
• 5705.21 Special election on additional school district levy.
• 5705.211 Special levy for school district current operating expenses.
• 5705.212 School levy of up to five incremental taxes.
• 5705.213 Special school district election on levy for current expenses - renewal levy.
• 5705.214 Frequency of school district elections.
• 5705.215 County school financing district levy.
• 5705.216 Issuing additional anticipation notes for school purposes.
• 5705.217 Holding special elections on additional tax for school district purposes.
• 5705.218 Holding special elections on general obligation bonds for school district purposes.
• 5705.219 Conversion of existing levies imposed for the purpose of current expenses into a levy raising a specified amount of tax money.
• 5705.2110 Certification of tax amount.
• 5705.2111 Proposal for levy in excess of limitation.
• 5705.22 Additional levy for county hospitals.
• 5705.221 Additional levy for county alcohol, drug addiction, and mental health programs.
• 5705.222 Additional levy for county developmental disabilities programs.
• 5705.23 Special levy for public library - resolution - submission to electors.
• 5705.24 County tax levy for support of children services.
• 5705.25 Submission of proposed levy - notice of election - form of ballot - certification.
• 5705.251 Election on incremental taxes for schools.
• 5705.26 Majority vote necessary for levies.
• 5705.261 Election on decrease of an increased rate of levy approved for a continuing period of time.
• 5705.27 County budget commission.
• 5705.28 Adoption of tax budget - procedure for participation by public library trustees.
• 5705.281 Waiving requirement of adoption of tax budget.
• 5705.29 Contents of tax budget - contingency reserve balance - spending reserve.
• 5705.30 Public inspection of budget - hearing - notice - submission to county auditor.
• 5705.31 Approval of levies by budget commission - minimum levy.
• 5705.311 Application of levy to annexed territory.
• 5705.312 Increasing minimum levy to pay debt service.
• 5705.313 Permitting property tax rate reduction when county sales tax increased.
• 5705.314 Conducting public hearing on proposed school levy.
• 5705.315 Effect of annexation on minimum municipal and township levies.
• 5705.32 Budget commission to adjust amounts required - revision of estimate - distribution - hearing.
• 5705.321 Alternative method of apportionment.
• 5705.33 Reduction of operating levy.
• 5705.331 [Repealed].
• 5705.34 Certification of tax levy - revision of budget.
• 5705.341 Right of appeal.
• 5705.35 Contents of certification.
• 5705.36 Certification of available revenue - additional revenue - amended official certificate.
• 5705.37 Appeal to board of tax appeals.
• 5705.38 Annual appropriation measures - classification.
• 5705.39 Appropriations limited by estimated revenue.
• 5705.391 Board of education spending plan.
• 5705.392 County spending plan.
• 5705.40 Amending or supplementing appropriation ordinance - transfer - unencumbered balance - appropriation for contingencies.
• 5705.41 Restriction upon appropriation and expenditure of money - certificate of fiscal officer.
• 5705.411 Anticipated proceeds from levy for permanent improvement are deemed appropriated.
• 5705.412 Certificate of revenue required for school district expenditures.
• 5705.413 [Repealed].
• 5705.42 Grants by United States government.
• 5705.43 Improvements paid by special assessments.
• 5705.44 Contracts running beyond fiscal year - certificate not required on contracts payable from utility earnings.
• 5705.45 Liability for wrongful payments from public funds - enforcement.
• 5705.46 Payment of current payrolls.
• 5705.47 Existing actions or proceedings.
• 5705.48 Joint budget commission - adjustment of tax rate.
• 5705.49 Subdivision's power to tax - limitation.
• 5705.50 Subdivisions may expend local funds for real property inventory.
• 5705.51 Indirect debt limitation.
• 5705.59 [Repealed].
• 5705.61 Tax on use, lease or occupancy of public real property not used for public purpose.
• 5705.62 Payment of tax.
• 5705.63 Distributing tax revenue.
• 5705.71 County levy for senior citizens services or facilities.

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