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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5705: TAX LEVY LAW
5705.08 Certification by fiscal officer.


OH Rev Code § 5705.08 What's This?

On or before the first Monday in May of each year, the fiscal officer of each subdivision that is not a school district shall certify to its taxing authority the amount necessary to provide for the payment of final judgments against the subdivision, except in condemnation of property cases. The taxing authority shall place such certified amount in each budget and in the annual appropriation measure for the full amount certified.

On or before the first Monday in November of each year, the fiscal officer of each school distric, shall certify to its board of education the amount necessary to provide for the payment of final judgments against the district, except in condemnation of property cases. The board of education shall place such certified amount in each budget and in the annual appropriation measure for the full amount certified.

Effective Date: 09-29-1995

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