Ohio Revised Code Search
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Section 5705.132 | Reserve balance account for other purposes.
...the first fiscal year in which money is credited to the account. The total amount of money to the credit of all reserve balance accounts established under this section at any time in any fiscal year shall not exceed five per cent of the total of the township's revenue from all sources for the preceding fiscal year and any unencumbered balances carried over to the current fiscal year from the preceding fiscal year. Mo... |
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Section 5705.14 | Transfer of funds.
...oney may be transferred from the public assistance fund established under section 5101.161 of the Revised Code to either of the following funds, so long as the money to be transferred from the public assistance fund may be spent for the purposes for which money in the receiving fund may be used: (1) The children services fund established under section 5180.411 of the Revised Code; (2) The child support enforcemen... |
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Section 5705.15 | Transfer of public funds - exceptions.
...balances of loans, bond issues, special levies for the payment of loans or bond issues, the proceeds or balances of funds derived from any excise tax levied by law for a specified purpose, and the proceeds or balances of any license fees imposed by law for a specified purpose. |
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Section 5705.16 | Resolution for transfer of funds; petition; approval or disapproval by tax commissioner.
...shall submit to the tax commissioner a petition that includes the name and amount of the fund, the fund to which it is desired to be transferred, a copy of such resolution with a full statement of the proceedings pertaining to its passage, and the reason or necessity for the transfer. The commissioner shall approve the transfer of such funds upon determining each of the following: (A) The petition states sufficient... |
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Section 5705.17 | [Repealed effective 7/17/1995 by H.B. 249, 121st General Assembly] Transfer funds for general assistance.
...ny transfer under this section shall be credited to the general assistance fund of the transferee subdivision and shall be expended solely for the purposes of general assistance. This section does not mean that any subdivision may transfer to any other subdivision funds for assistance purposes that the transferring subdivision may not expend in its own subdivision for purposes of assistance. |
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Section 5705.18 | Charter prevails over ten-mill limitation - calculation of tax rate.
... which, by its charter or amendment thereto, provides for a limitation of the total tax rate which may be levied without a vote of the people for all the purposes of the municipal corporation, or for the current operating expenses thereof. Said charter or charter amendment may also provide for the levying of taxes by said legislative authority in excess of said charter limitation upon approval by the majority of the ... |
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Section 5705.19 | Resolution relative to tax levy in excess of ten-mill limitation.
...e support by a county of a crime victim assistance program that is provided and maintained by a county agency or a private, nonprofit corporation or association under section 307.62 of the Revised Code; (JJ) For any or all of the purposes set forth in divisions (I) and (J) of this section. This division applies only to a municipal corporation or a township. (KK) For a countywide public safety communications syste... |
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Section 5705.191 | Levy in excess of ten-mill limitation - political subdivisions other than schools.
...elections operates and maintains a web site, the board of elections shall post notice of the election on its web site for thirty days prior to the election. If a majority of the electors voting on the question vote in favor thereof, the taxing authority of the subdivision may make the necessary levy within such subdivision or, in the case of a qualifying library levy for the support of a library association ... |
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Section 5705.192 | [Repealed effective 1/1/2026 by H.B. 96, 136th General Assembly] Replacement levies.
...o replace the existing levy in its entirety at the rate at which it is authorized to be levied; may propose to replace a portion of the existing levy at a lesser rate; or may propose to replace the existing levy in its entirety and increase the rate at which it is levied. If the taxing authority proposes to replace an existing levy, the proposed levy shall be called a replacement levy and shall be so designated on th... |
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Section 5705.193 | County anticipation notes for permanent improvement or class of permanent improvements.
...o anticipation notes that increase the net indebtedness of a county may be issued without the prior consent of the board of county commissioners of that county. Such notes shall be issued as provided in section 133.24 of the Revised Code, shall have principal payments during each remaining year of the life of the levy after the year of their issuance, and may have a principal payment in the year of their issuance. |
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Section 5705.194 | Levy in excess of ten-mill limitation - schools.
... elections operates and maintains a web site, the board of elections shall post notice of the election on its web site for thirty days prior to the election. If a majority of the electors voting on the question submitted in an election vote in favor of the levy, the board of education of the school district may make the additional levy necessary to raise the amount specified in the resolution for the purpose stated i... |
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Section 5705.195 | [Repealed effective 1/1/2026 by H.B. 96, 136th General Assembly] Calculation of millage and years school levy shall run.
... required to produce the annual amount set forth in the resolution assuming that the amount of the tax list of such subdivision remains throughout the life of the levy the same as the amount of the tax list most recently certified by the county auditor under division (A) of section 319.28 of the Revised Code. Upon receiving the certification from the county auditor, if the taxing authority desires to proceed with ... |
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Section 5705.196 | [Repealed effective 1/1/2026 by H.B. 96, 136th General Assembly] Submitting school levy to electors.
... elections operates and maintains a web site, the board of elections shall post notice of the election on its web site for thirty days prior to the election. Such notice shall state the annual proceeds of the proposed levy, the purpose for which such proceeds are to be used, the number of years during which the levy shall run, and the estimated average additional tax rate expressed in dollars for each one hundred tho... |
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Section 5705.197 | [Repealed effective 1/1/2026 by H.B. 96, 136th General Assembly] Form of ballot.
...s the number of levies to be renewed, whether the amount of any of the levies will be increased or decreased, the amount of any such increase or decrease for each levy, and that none of the existing levies to be renewed will be levied after the year preceding the year in which the renewal levy is first imposed. The form of the ballot shall be changed by adding the following statement after "for a period of _____ year... |
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Section 5705.198 | Tax levy by joint recreation district.
...rity of a joint recreation district may levy a tax approved by the electors for the purpose stated in division (H) of section 5705.19 of the Revised Code and for a continuing period of time, and in accordance with that section. After the approval at any time of a levy for that purpose by vote, the taxing authority of a joint recreation district may anticipate a fraction of the proceeds of that levy and, from time to ... |
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Section 5705.199 | School levy in excess of ten-mill limitation.
...y be decreased pursuant to section 5705.261 of the Revised Code. (G) A levy under this section substituting for all or a portion of one or more existing levies imposed under sections 5705.194 to 5705.197 of the Revised Code or under this section shall be treated as having renewed the levy or levies being substituted for purposes of the payments made under sections 5751.20 to 5751.22 of the Revised Code. (H) After... |
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Section 5705.20 | Special levy for tuberculosis treatment or clinics.
...he board of elections not less than ninety days before the general election and submitted in the manner provided in section 5705.25 of the Revised Code. If the majority of electors voting on a levy to supplement general fund appropriations for the support of the tuberculosis treatment specified under section 339.73 of the Revised Code or for the support of tuberculosis clinics established pursuant to section 3... |
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Section 5705.21 | Special election on additional school district levy.
...may be reduced pursuant to section 5705.261 of the Revised Code. The tax levy shall be included in the next tax budget that is certified to the county budget commission. (D)(1) After the approval of a levy on the current tax list and duplicate for current expenses, for recreational purposes, for community centers provided for in section 755.16 of the Revised Code, or for a public library of the district under divi... |
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Section 5705.212 | School levy of up to five incremental taxes.
... (C)(1) or (2) of this section shall be credited and distributed in the manner prescribed by division (B)(3) of section 5705.21 of the Revised Code, and divisions (B)(4), (5), and (6) of that section apply to taxes levied under division (C) of this section. (5) Notwithstanding section 133.30 of the Revised Code, after the approval of a tax to be levied under division (C)(1) or (2) of this section, in the current or... |
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Section 5705.213 | Special school district election on levy for current expenses - renewal levy.
...ion, which shall not be earlier than ninety-five days after the adoption and certification of the resolution to the county auditor and not earlier than ninety days after certification to the board of elections. The date of the election shall be consistent with the requirements of section 3501.01 of the Revised Code. (2) The board of education, by a vote of two-thirds of all of its members, may adopt a resolution pr... |
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Section 5705.214 | Frequency of school district elections.
...Not more than three elections during any calendar year shall include the questions by a school district of tax levies proposed under any one or any combination of the following sections: sections 5705.194, 5705.199, 5705.21, 5705.212, 5705.213, 5705.217, 5705.218, 5705.219, 5705.2112, and 5748.09 of the Revised Code. |
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Section 5705.215 | County school financing district levy.
...suant to an election under section 5705.261 of the Revised Code, the rate of each school district tax that had been reduced shall be increased by the number of mills obtained by multiplying the number of mills of the original reduction by the same percentage that the financing district tax rate is decreased. If the county school financing district tax is repealed pursuant to an election under section 5705.261 of the ... |
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Section 5705.216 | Issuing additional anticipation notes for school purposes.
...levant information submitted and shall determine and certify the maximum amount of notes the district may issue under this section, which may be an amount less than the amount requested by the district. If the director determines that the anticipated proceeds from the levy may be significantly less than expected and that additional notes should not be issued, the director may deny the application and give written ... |
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Section 5705.217 | Holding special elections on additional tax for school district purposes.
...creased in accordance with section 5705.261 of the Revised Code. A board of education may adopt a resolution to renew one or more existing levies imposed under this section, or to increase or decrease the rate of a tax levied under this section, for the purpose of providing funds for either current expenses and general permanent improvements or solely for general permanent improvements. (B)(1) After the appro... |
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Section 5705.218 | Holding special elections on general obligation bonds for school district purposes.
...for a project under the school building assistance expedited local partnership program under section 3318.36 of the Revised Code may combine the questions under division (D) of this section with a question for the levy of a property tax to generate moneys for maintenance of the classroom facilities acquired under that project as prescribed in section 3318.361 of the Revised Code. (J)(1) After receiving the county a... |