Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5705. TAX LEVY LAW |
Section 5705.01. Tax levy law definitions |
Section 5705.02. Ten-mill limitation |
Section 5705.03. Authorization to levy taxes - collection |
Section 5705.04. Division of taxes levied |
Section 5705.05. Purpose and intent of general levy for current expenses |
Section 5705.06. Special levies without vote of the people within ten-mill limitation |
Section 5705.07. Levies in excess of ten-mill limitation |
Section 5705.08. Certification by fiscal officer |
Section 5705.09. Establishment of funds |
Section 5705.091. County developmental disabilities general fund - capital fund - medicaid reserve fund |
Section 5705.10. Use of revenues |
Section 5705.11. Distribution of revenue derived from federal government |
Section 5705.12. Approval to establish special funds |
Section 5705.121. Other special funds |
Section 5705.13. Reserve balance accounts - special revenue fund - capital projects fund |
Section 5705.131. Nonexpendable trust fund |
Section 5705.132. Reserve balance account for other purposes |
Section 5705.14. Transfer of funds |
Section 5705.15. Transfer of public funds - exceptions |
Section 5705.16. Resolution for transfer of funds - petition - approval by tax commissioner - hearing - certification |
Section 5705.17. [Repealed] |
Section 5705.18. Charter prevails over ten-mill limitation - calculation of tax rate |
Section 5705.19. Resolution relative to tax levy in excess of ten-mill limitation |
Section 5705.191. Levy in excess of ten-mill limitation - political subdivisions other than schools |
Section 5705.192. Replacement levies |
Section 5705.193. County anticipation notes for permanent improvement or class of permanent improvements |
Section 5705.194. Levy in excess of ten-mill limitation - schools |
Section 5705.195. Calculation of millage and years school levy shall run |
Section 5705.196. Submitting school levy to electors |
Section 5705.197. Form of ballot |
Section 5705.198. Tax levy by joint recreation district |
Section 5705.199. School levy in excess of ten-mill limitation |
Section 5705.20. Special levy for tuberculosis treatment or clinics |
Section 5705.21. Special election on additional school district levy |
Section 5705.211. Special levy for school district current operating expenses |
Section 5705.212. School levy of up to five incremental taxes |
Section 5705.213. Special school district election on levy for current expenses - renewal levy |
Section 5705.214. Frequency of school district elections |
Section 5705.215. County school financing district levy |
Section 5705.216. Issuing additional anticipation notes for school purposes |
Section 5705.217. Holding special elections on additional tax for school district purposes |
Section 5705.218. Holding special elections on general obligation bonds for school district purposes |
Section 5705.219. Conversion of existing levies imposed for the purpose of current expenses into a levy raising a specified amount of tax money |
Section 5705.2110. Certification of tax amount |
Section 5705.2111. Proposal for levy in excess of limitation |
Section 5705.2112. Tax levy to fund acquisition of classroom facilities that benefit the qualifying partnership |
Section 5705.2113. Levy of tax in excess of ten mill limitation for purpose of acquiring classroom facilities and necessary appurtenances |
Section 5705.22. Additional levy for county hospitals |
Section 5705.221. Additional levy for county alcohol, drug addiction, and mental health programs |
Section 5705.222. Additional levy for county developmental disabilities programs |
Section 5705.23. Special levy for public library - resolution - submission to electors |
Section 5705.24. County tax levy for support of children services |
Section 5705.25. Submission of proposed levy - notice of election - form of ballot - certification |
Section 5705.251. Election on incremental taxes for schools |
Section 5705.252. Election on transportation services |
Section 5705.26. Majority vote necessary for levies |
Section 5705.261. Election on decrease of an increased rate of levy approved for a continuing period of time |
Section 5705.27. County budget commission |
Section 5705.28. Adoption of tax budget - procedure for participation by public library trustees |
Section 5705.281. Waiving requirement of adoption of tax budget |
Section 5705.29. Contents of tax budget - contingency reserve balance - spending reserve |
Section 5705.30. Public inspection of budget - hearing - notice - submission to county auditor |
Section 5705.31. Approval of levies by budget commission - minimum levy |
Section 5705.311. Application of levy to annexed territory |
Section 5705.312. Increasing minimum levy to pay debt service |
Section 5705.313. Permitting property tax rate reduction when county sales tax increased |
Section 5705.314. Conducting public hearing on proposed school levy |
Section 5705.315. Effect of annexation on minimum municipal and township levies |
Section 5705.32. Budget commission to adjust amounts required - revision of estimate - distribution - hearing |
Section 5705.321. Alternative method of apportionment |
Section 5705.33. Reduction of operating levy |
Section 5705.331. [Repealed] |
Section 5705.34. Certification of tax levy - revision of budget |
Section 5705.341. Right of appeal |
Section 5705.35. Contents of certification |
Section 5705.36. Certification of available revenue - additional revenue - amended official certificate |
Section 5705.37. Appeal to board of tax appeals |
Section 5705.38. Annual appropriation measures - classification |
Section 5705.39. Appropriations limited by estimated revenue |
Section 5705.391. Board of education spending plan |
Section 5705.392. County spending plan |
Section 5705.40. Amending or supplementing appropriation ordinance - transfer - unencumbered balance - appropriation for contingencies |
Section 5705.41. Restriction upon appropriation and expenditure of money - certificate of fiscal officer |
Section 5705.411. Anticipated proceeds from levy for permanent improvement are deemed appropriated |
Section 5705.412. Certificate of revenue required for school district expenditures |
Section 5705.413. [Repealed] |
Section 5705.42. Grants by United States government |
Section 5705.43. Improvements paid by special assessments |
Section 5705.44. Contracts running beyond fiscal year - certificate not required on contracts payable from utility earnings |
Section 5705.45. Liability for wrongful payments from public funds - enforcement |
Section 5705.46. Payment of current payrolls |
Section 5705.47. Existing actions or proceedings |
Section 5705.48. Joint budget commission - adjustment of tax rate |
Section 5705.49. Subdivision's power to tax - limitation |
Section 5705.50. Subdivisions may expend local funds for real property inventory |
Section 5705.51. Indirect debt limitation |
Section 5705.55. Resolution regarding tax levy in excess of limitation by board of lake facilities authority |
Section 5705.59. [Repealed] |
Section 5705.61. Tax on use, lease or occupancy of public real property not used for public purpose |
Section 5705.62. Payment of tax |
Section 5705.63. Distributing tax revenue |
Section 5705.71. County levy for senior citizens services or facilities |
Section 5705.72. Levy of tax in excess of limitation for transportation services |