2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5705 | Tax Levy Law
Section 5705.39 | Appropriations Limited by Estimated Revenue.
Effective: September 26, 2003
Latest Legislation: House Bill 95 - 125th General Assembly
The total appropriations from each fund shall not exceed the total of the estimated revenue available for expenditure therefrom, as certified by the budget commission, or in case of appeal, by the board of tax appeals. No appropriation measure shall become effective until the county auditor files with the appropriating authority a certificate that the total appropriations from each fund, taken together with all other outstanding appropriations, do not exceed such official estimate or amended official estimate. When the appropriation does not exceed such official estimate, the county auditor shall give such certificate forthwith upon receiving from the appropriating authority a certified copy of the appropriation measure. Appropriations shall be made from each fund only for the purposes for which such fund is established.
