Ohio Revised Code Search
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Section 5705.219 | Conversion of existing levies imposed for the purpose of current expenses into a levy raising a specified amount of tax money.
...ed or repealed pursuant to section 5705.261 of the Revised Code. If a levy imposed under this section is decreased, the amount calculated under division (B)(4) of this section and paid under section 5705.2110 of the Revised Code shall be decreased by the same proportion as the levy is decreased. If the levy is repealed, no further payments shall be made to the district under that section. (G) At any time, the board... |
Section 5705.2110 | Certification of tax amount.
...the department of education the amount determined in division (B)(4) of section 5705.219 of the Revised Code. Not later than the twenty-eighth day of February of each year thereafter for twelve years, the commissioner shall certify an amount equal to the difference between the amount certified in the preceding year under this division and the product of ten mills per dollar multiplied by the excess, if any, ... |
Section 5705.2111 | Proposal for levy in excess of limitation.
...vised Code and that occurs at least ninety days after the resolution is certified to the board of elections. The resolution shall specify the rate or amount of the tax and the number of years the tax will be levied or that the tax will be levied for a continuing period of time. The aggregate rate of tax levied by a regional student education district under this section at any time shall not exceed three mills ... |
Section 5705.2112 | Tax levy to fund acquisition of classroom facilities that benefit the qualifying partnership.
... (D) Each tax distribution shall be deposited to a special fund, established for the purposes described in the resolutions proposing the tax levy, in the county treasury of the county in which the fiscal board of the qualifying partnership is located. The fiscal board shall be the custodian of the amounts deposited to such fund and shall have the same rights and responsibilities with respect to the fund as boards of ... |
Section 5705.2113 | Levy of tax in excess of ten mill limitation for purpose of acquiring classroom facilities and necessary appurtenances.
...ties and necessary appurtenances and to levy a tax in excess of the ten-mill limitation to pay debt charges on the bonds as provided in section 133.18 of the Revised Code, subject to the following: (A) The issuance of the bonds and the levy of the tax is subject to approval by a majority of the electors in the combined territory of all participating school districts, not necessarily by a majority of electors in each... |
Section 5705.2114 | Career-technical cooperative education district levy.
...evised Code and that occurs at least ninety days after the resolution is certified to the board of elections. The resolution shall specify the rate or amount of the tax and the number of years the tax will be levied or that the tax will be levied for a continuing period of time. The aggregate rate of tax levied by a career-technical cooperative education district under this section at any time shall not exceed three ... |
Section 5705.22 | Additional levy for county hospitals.
...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 the general fund appropriations for the support of county hospitals vote in favor of the levy, the board of said county may levy a tax within such county at the additional rate in excess of the ten-mi... |
Section 5705.221 | Additional levy for county alcohol, drug addiction, and mental health programs.
... current operating expenses and not deposited in the capital improvements account but that will be needed to pay for operating expenses in the future. Upon the request of a board, such funds shall be appropriated to the reserve balance account. Payments from the capital improvements account and the reserve balance account shall be made by the county treasurer who is the custodian of funds for the district upon warran... |
Section 5705.222 | Additional levy for county developmental disabilities programs.
... current operating expenses and not deposited in the capital improvements account but that will be needed to pay for operating expenses in the future. Upon the request of a county board of developmental disabilities, the board of county commissioners may appropriate county funds, including funds from federal and state sources, to the reserve balance account. The total balance in a reserve balance account shall not... |
Section 5705.23 | Special levy for public library - resolution - submission to electors.
...or for a continuing period of time, as set forth in the resolution, and the resolution shall specify the date of holding the election, which shall not be earlier than ninety days after the adoption and certification of the resolution to the taxing authority of the political subdivision to whose jurisdiction the board is subject, and which shall be consistent with the requirements of section 3501.01 of the Revis... |
Section 5705.233 | General obligation bonds for permanent improvements to criminal justice facilities.
...creased in accordance with section 5705.261 of the Revised Code. |
Section 5705.24 | County tax levy for support of children services.
...the board of elections not less than ninety days before the general, primary, or special election upon which it will be voted, and be submitted in the manner provided in section 5705.25 of the Revised Code, except that it may be placed on the ballot in any such election. If the majority of the electors voting on a levy to supplement general fund appropriations for the support of children services and the care ... |
Section 5705.25 | Submission of proposed levy - notice of election - form of ballot - certification.
... 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. The notice shall state the purpose, the levy's estimated annual collections if the levy is not to pay debt charges, the proposed increase in rate, expressed in mills for each one dollar of taxable value, either that rate or the effective rate, as applicable, exp... |
Section 5705.251 | Election on incremental taxes for 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. (1) In the case of a resolution adopted under section 5705.212 of the Revised Code, the notice shall state separately, for each tax being proposed, the purpose; the proposed increase in rate, expressed in dollars for each one hundred thousand dollars of the c... |
Section 5705.252 | Election on transportation services.
...(A) If the legislative authority of a municipal corporation adopts a resolution for the purposes provided in section 306.55 of the Revised Code and division (XX) of section 5705.19 of the Revised Code and certifies the resolution to the board of elections as a combined question, the question appearing on the ballot shall read: "Shall the territory within the ______ (name of municipal corporation) be withdrawn from ... |
Section 5705.26 | Majority vote necessary for levies.
...e Revised Code, if the majority of the electors voting on a levy authorized by sections 5705.19 to 5705.25 of the Revised Code vote in favor of such levy at such election, the taxing authority of the subdivision may levy a tax within the subdivision or, in the case of a qualifying library levy, within the library district or association library district, at the additional rate in excess of the ten-mill limitati... |
Section 5705.261 | Election on decrease of an increased rate of levy approved for a continuing period of time.
... 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. The notice shall state the purpose, the levy's estimated annual collections, the amount of the proposed decrease in rate, expressed in mills for each one dollar of taxable value, the effective rate of the levy in the year before the proposed decrease and the fir... |
Section 5705.27 | County budget commission.
...eedings. The auditor shall appoint such messengers and clerks as the commission deems necessary, and the budget commissioners shall be allowed their actual and necessary expenses. The elected members of the commission shall also receive twenty dollars for each day in attendance at commission meetings and in discharge of official duties. Any vacancy among such elected members shall be filled by the presiding judge of ... |
Section 5705.28 | Adoption of tax budget - procedure for participation by public library trustees.
...stees of a school library district entitled to participate in any appropriation or revenue of a school district or to have a tax proposed by the board of education of a school district shall file with the board of education of the school district a tax budget for the ensuing fiscal year. On or before the fifteenth day of July in each year, the board of education of a school district to which a school library district... |
Section 5705.281 | Waiving requirement of adoption of tax budget.
... the subdivision's or taxing unit's tax levies as provided under section 5705.04 of the Revised Code. (B)(1) Notwithstanding divisions (B)(1) and (D) of section 5705.28 of the Revised Code, the county budget commission, by an affirmative vote of a majority of the commission, including an affirmative vote by the county auditor, may waive any or all of the following requirements: (a) The requirement that the bo... |
Section 5705.29 | Contents of tax budget - contingency reserve balance - spending reserve.
...ds to which such estimated receipts are credited; (2) The amount each fund requires from the general property tax, which shall be the difference between the contemplated expenditure from the fund and the estimated receipts, as provided in this section. The section of the Revised Code under which the tax is authorized shall be set forth. (3) Comparative statements, so far as possible, in parallel columns of taxes ... |
Section 5705.30 | Public inspection of budget - hearing - notice - submission to county auditor.
...ion 5705.281 of the Revised Code. At least two copies of the budget shall be filed in the office of the fiscal officer of the subdivision for public inspection not less than ten days before its adoption by the taxing authority, and such taxing authority shall hold at least one public hearing thereon, of which public notice shall be given by at least one publication not less than ten days prior to the date of heari... |
Section 5705.31 | Approval of levies by budget commission - minimum levy.
... the auditor of the amount of any state levy, the rate of any school tax levy as previously determined, the tax commissioner's estimate of the amount to be received in the county public library fund, the tax rates provided under section 5705.281 of the Revised Code if adoption of the tax budget was waived under that section, and such other information as the commission requests or the tax commissioner prescribes. ... |
Section 5705.311 | Application of levy to annexed territory.
...an amount equal to the minimum levy theretofore made in said area for township or municipal purposes. |
Section 5705.312 | Increasing minimum levy to pay debt service.
...mmission shall not increase the minimum levy of a municipal corporation pursuant to division (D) of section 5705.31 of the Revised Code to pay debt service unless moneys available to pay such debt service are insufficient after applying divisions (A) to (C) of this section: (A) The amount of debt service on unvoted general obligations of the municipal corporation, not otherwise provided for, shall be charged against... |