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2006 Ohio Revised Code - 5705. Tax Levy Law.
- 5705.01. 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.
- · · · [5705.09.1] 5705.091.County mental retardation and developmental disabilities general fund; capital fund.
- 5705.10. Disposition and use of tax revenues and proceeds of sales of public obligations and of subdivision property.
- 5705.11. Distribution of revenue derived from federal government.
- 5705.12. Approval of additional special funds.
- · · · [5705.12.1] 5705.121.Special funds.
- 5705.13. Reserve balance accounts for certain purposes; special revenue fund; capital projects fund.
- · · · [5705.13.1] 5705.131.Nonexpendable trust fund.
- · · · [5705.13.2] 5705.132.Additional township authority to establish reserve balance accounts.
- 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 [Repealed]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.
- · · · [5705.19.1] 5705.191.Approval of excess levy; issuing notes.
- · · · [5705.19.2] 5705.192.Replacement levies for certain purposes.
- · · · [5705.19.3] 5705.193.County anticipation notes for permanent improvement.
- · · · [5705.19.4] 5705.194.Resolution to submit emergency school levy.
- · · · [5705.19.5] 5705.195.Calculation of millage and years levy shall run.
- · · · [5705.19.6] 5705.196.Submission of the question to the electors.
- · · · [5705.19.7] 5705.197.Form of ballot.
- · · · [5705.19.8] 5705.198.Levy by joint recreation district.
- 5705.20. Special levies for tuberculosis treatment or clinics.
- 5705.21. Special election on additional school district levy.
- · · · [5705.21.1] 5705.211.School district property tax to offset funding formula charge-off increases.
- · · · [5705.21.2] 5705.212.School district special election on phase in of up to five property tax levies; renewal levy.
- · · · [5705.21.3] 5705.213.School district special election on levy for current expenses; renewal levy.
- · · · [5705.21.4] 5705.214.Frequency of school district elections.
- · · · [5705.21.5] 5705.215.County school financing district levy.
- · · · [5705.21.6] 5705.216.Application to issue additional anticipation notes for school purposes.
- · · · [5705.21.7] 5705.217.Special elections on additional tax for school district purposes; anticipation notes.
- · · · [5705.21.8] 5705.218.Special elections on school district bond issues and tax levies; anticipation notes.
- 5705.22. Additional levy for county hospitals.
- · · · [5705.22.1] 5705.221.Additional levy for alcohol, drug addiction, and mental health programs.
- · · · [5705.22.2] 5705.222.Additional county levy for mental retardation and developmental disabilities programs.
- 5705.23. Resolution for special levy for public library; submission to electors.
- 5705.24. County tax levy for children services.
- 5705.25. Submission of proposed levy; notice of election; form of ballot; certification.
- · · · [5705.25.1] 5705.251.Submission of proposed school district phased-in levies or levy for current operating expenses.
- 5705.26. Vote necessary for levies.
- · · · [5705.26.1] 5705.261.Referendum on levy decrease.
Budget Commission.
- 5705.27. County budget commission; membership; powers; duties.
- 5705.28. Adoption of tax budget; procedure for participation by public library trustees.
- · · · [5705.28.1] 5705.281.Waiver of adoption of tax budget or certain other requirements.
- 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. Powers of budget commission to reduce tax levies; limitation.
- · · · [5705.31.1] 5705.311.Determination of levy where annexed territory is not included for school purposes.
- · · · [5705.31.2] 5705.312.Conditions under which minimum levy may be increased to pay debt service.
- · · · [5705.31.3] 5705.313.Tax rate reduction when county sales tax increased.
- · · · [5705.31.4] 5705.314.Public hearing on proposed school levy that would increase taxes.
- · · · [5705.31.5] 5705.315.Municipal and township minimum levies after annexation.
- 5705.32. Budget commission to adjust amounts required; revision of estimate; distribution; hearing.
- · · · [5705.32.1] 5705.321.Alternative method of apportionment.
- 5705.33. Reduction of operating levy.
- · · · [5705.33.1] 5705.331.[Repealed]
- 5705.34. Certification of tax levy; revision of budget.
- · · · [5705.34.1] 5705.341.Taxpayer's right of appeal; powers and duties of state board of tax appeals.
- 5705.35. Contents of certification; revision of tax budget.
- 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.
- · · · [5705.39.1] 5705.391.Board of education to submit five-year projection of operational revenues and expenditures; further audits or analyses.
- · · · [5705.39.2] 5705.392.County spending plan.
- 5705.40. Amending or supplementing appropriation; transfer; unencumbered balance; contingencies.
- 5705.41. Restriction upon appropriation and expenditure of money.
- · · · [5705.41.1] 5705.411.Appropriation of anticipated proceeds from county levy for permanent improvement.
- · · · [5705.41.2] 5705.412.Restriction upon school district expenditures; certification of adequate revenues; penalty.
- · · · [5705.41.3] 5705.413.[Repealed]
- 5705.42. Grants by United States government.
- 5705.43. Improvements paid by special assessments.
- 5705.44. Contracts running beyond fiscal year; when certificate not required.
- 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]
Taxable Value of Real Property.
- 5705.61. Taxation of interest involving right to use, lease or occupy real property not used for public purpose and otherwise untaxed.
- 5705.62. Payment of tax; penalty for late payment; enforcement of lien.
- 5705.63. Distribution of revenue; removal of uncollectible taxes from list.
Senior Citizens Services or Facilities.
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