There Is a Newer Version of the Ohio Revised Code
  1. 2025 Ohio Rev. Code
  2. 2024 Ohio Rev. Code
  3. 2023 Ohio Rev. Code
  4. 2011 Ohio Rev. Code (here)
  5. View All Versions
View Our Newest Version Here

2011 Ohio Revised Code
Title [3] III COUNTIES
Chapter 324: UTILITIES SERVICES TAX
324.12 No preemption of county power to tax.

Universal Citation:
OH Rev Code § 324.12
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

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

Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.