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 [Repealed]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