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| Tax Levy Law
Law
Ohio Revised Code
| Taxation
| Tax Levy Law
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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
5705.13
| Reserve Balance Accounts - Special Revenue Fund - Capital Projects Fund.
Section
5705.14
| Transfer of Funds.
Section
5705.15
| Transfer of Public Funds - Exceptions.
Section
5705.16
| Resolution for Transfer of Funds; Petition; Approval or Disapproval by Tax Commissioner.
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
5705.20
| Special Levy for Tuberculosis Treatment or Clinics.
Section
5705.21
| Special Election on Additional School District Levy.
Section
5705.22
| Additional Levy for County Hospitals.
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
5705.26
| Majority Vote Necessary for Levies.
Section
5705.27
| County Budget Commission.
Section
5705.28
| Adoption of Tax Budget - Procedure for Participation by Public Library Trustees.
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
5705.32
| Budget Commission to Adjust Amounts Required - Revision of Estimate - Distribution - Hearing.
Section
5705.33
| Reduction of Operating Levy.
Section
5705.34
| Certification of Tax Levy - Revision of Budget.
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
5705.40
| 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
5705.42
| 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
5705.61
| 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.
Section
5705.121
| Other Special Funds.
Section
5705.131
| Nonexpendable Trust Fund.
Section
5705.132
| Reserve Balance Account for Other Purposes.
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
5705.212
| 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
5705.221
| Additional Levy for County Alcohol, Drug Addiction, and Mental Health Programs.
Section
5705.222
| Additional Levy for County Developmental Disabilities Programs.
Section
5705.233
| General Obligation Bonds for Permanent Improvements to Criminal Justice Facilities.
Section
5705.251
| Election on Incremental Taxes for Schools.
Section
5705.252
| Election on Transportation Services.
Section
5705.261
| Election on Decrease of an Increased Rate of Levy Approved for a Continuing Period of Time.
Section
5705.281
| Waiving Requirement of Adoption of Tax Budget.
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
5705.321
| Alternative Method of Apportionment.
Section
5705.322
| Reducing Taxing Authority of Counties in Connection With Developmental Disabilities General Fund.
Section
5705.341
| Right of Appeal.
Section
5705.391
| Board of Education Spending Plan.
Section
5705.392
| County Spending Plan.
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
5705.2110
| 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.