2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5707 | County Taxes
Section 5707.02 | Tax Levy for Judicial and Court Fund.
Effective: July 26, 1979
Latest Legislation: Senate Bill 63 - 113th General Assembly
The board of county commissioners at their June session, annually, may levy a tax on each dollar of valuation of taxable property within their county, for the purpose of creating a judicial and court fund, as follows:
(A) In a county where the amount of such taxable property does not exceed three million dollars, not exceeding two mills;
(B) Where the amount exceeds three million dollars and does not exceed five million dollars, one and five-tenths mills;
(C) Where the amount exceeds five million dollars and does not exceed eight million dollars, one and two-tenths mills;
(D) Where the amount exceeds eight million dollars and does not exceed twelve million dollars, one mill;
(E) Where the amount exceeds twelve million dollars and does not exceed sixteen million dollars, eight-tenths of a mill;
(F) Where the amount exceeds sixteen million dollars and does not exceed twenty-six million dollars, six-tenths of a mill;
(G) Where the amount exceeds twenty-six million dollars and does not exceed seventy-five million dollars, four-tenths of a mill;
(H) Where the amount exceeds seventy-five million dollars and does not exceed one hundred million dollars, two-tenths of a mill;
(I) Where the amount exceeds one hundred million dollars and does not exceed one hundred fifty million dollars, one-tenth of a mill;
(J) Where the amount exceeds one hundred fifty million dollars and does not exceed two hundred million dollars, one-twentieth of a mill;
(K) Where the amount exceeds two hundred million dollars, one-fortieth of a mill.
Such funds shall be expended for the payment of all the expenses, subject to section 307.01, 2101.11, or 2151.10 of the Revised Code, of the various courts of the county. If such fund becomes inadequate to meet the expenses of the courts, the general or county fund shall be drawn upon for the payment of such expenses.
