Ohio Revised Code (Last Updated: January 27, 2016)

Section 324.12. No preemption of county power to tax

Latest version.

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

                    
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