324.12 [Repealed Effective 9/28/2016] No preemption of county power to tax.

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.

Repealed by 131st General Assembly File No. TBD, HB 390, §101.02, eff. 9/28/2016.

Effective Date: 12-12-1967