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municipal tax
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Section 703.13 | Resolution of surrender.

...The census enumerators shall, within ten days from the date of their appointment, complete the enumeration and return their books to the city auditor. Such auditor shall then make an abstract of the enumeration and transmit it to the legislative authority at its next regular meeting after the report of the enumerators to the auditor. If the result of the census shows that the population of such city is less than five...

Section 703.14 | Procedure upon failure to act.

...If the legislative authority fails to authorize the city auditor to take the census of a city, or, if the auditor fails to proceed under authority properly given, upon the presentation of a copy of the original petition provided by section 703.09 of the Revised Code to the board of county commissioners, such board shall forthwith appoint five resident electors of such city as enumerators, who shall perform the duties...

Section 703.15 | Transcript to be transmitted to legislative authority.

...The census enumerators provided for by section 703.14 of the Revised Code, within ten days from the date of their appointment, shall complete their work of enumerating and return their books, duly verified, to the board of county commissioners. Such board shall then canvass the result of such census, and the county auditor shall make a transcript thereof and transmit a certified copy of such transcript to the legisla...

Section 703.16 | Record of resolution - copy to secretary of state.

...The city auditor, upon the passage by the legislative authority of a resolution surrendering the corporate rights of the city, shall make two certified transcripts of such resolution, one of which shall forthwith be delivered to the county recorder, who shall record it in the official records, and the other shall be forwarded to the secretary of state.

Section 703.18 | Collection and disbursement of taxes.

...Taxes which remain due and unpaid at the time of the surrender of corporate rights pursuant to sections 703.08 to 703.16, inclusive, of the Revised Code, shall be collected, and shall, with all moneys in the city treasury, be applied to the objects for which they were raised. Moneys which remain on hand after the debts and liabilities of the city are discharged shall be paid into the village treasury, and all propert...

Section 703.22 | Identical municipal and township boundaries.

...When the limits of a municipal corporation become identical with those of a township, all township offices shall be abolished, and the duties thereof shall be performed by the corresponding officers of the municipal corporation. All property, moneys, credits, books, records, and documents of such township shall be delivered to the legislative authority of such municipal corporation. All rights, interests, or claims i...

Section 703.23 | Judicial notice of classification.

...udicial notice of the classification of municipal corporations, and of their advancement, reduction, and dissolution.

Section 703.31 | Village dissolution definitions.

...As used in sections 703.31 to 703.39 of the Revised Code: "Date the dissolution is effective" means the date the election result is certified under section 703.33 or 703.331 of the Revised Code or the date the attorney general files a certified copy of a court's order of dissolution with the secretary of state, auditor of state, and county recorder, as applicable, under section 118.31 or 703.34 of the Revised Code....

Section 703.32 | Village dissolution process.

...The process for dissolving a village, whether the dissolution is determined under section 118.31, 703.33, 703.331, or 703.34 of the Revised Code, shall be conducted in accordance with sections 703.31 to 703.39 of the Revised Code.

Section 703.33 | [Former R.C. 703.20, amended and renumbered as R.C. 703.33 by H.B. 101, 135th General Assembly, effective 4/30/2024] Surrender of corporate power by villages.

...y the number voting at the last regular municipal election, and by an affirmative vote of a majority of the electors at the next general election held in an even-numbered year occurring after the period ending ninety days after the filing of the petition with the legislative authority. If the result of the election is in favor of the surrender, the village clerk or, in the alternative, the board of elections shall ce...

Section 703.331 | Village dissolution for lack of services or candidates.

... subdivisions at least two of which are municipal corporations to provide, at least five of the following services: (a) Police protection; (b) Fire-fighting services; (c) Garbage collection; (d) Water service; (e) Sewer service; (f) Emergency medical services; (g) Road maintenance; (h) Park services or other recreation services; (i) Human services; (j) A public library established and operated sol...

Section 703.35 | Pending village dissolution.

...During the period when a dissolution is in question, both of the following apply: (A) The legislative authority of the village shall not create any new debts, obligations, or liabilities except to the extent the debt, obligation, or liability is necessary in connection with the continued provision of the village's utilities consistent with prudent utility practice. (B) The legislative authority of the village sha...

Section 703.36 | Post village dissolution.

...he dissolution is effective, other than tax levies and special assessments preserved under section 703.371 of the Revised Code, shall not take effect. (E) A charter, if applicable, and all ordinances and resolutions of the village, except for tax levy and special assessment ordinances and resolutions preserved under section 703.371 of the Revised Code and ordinances and resolutions necessary to maintain such tax le...

Section 703.361 | Transition supervisory board.

...(A)(1) A transition supervisory board consists of the following three voting members: (a) The auditor of the county wherein a majority of the village territory was located; (b) A member of the board of county commissioners, selected by the board of county commissioners, of the county wherein a majority of the village territory was located; (c) The recorder of the county wherein a majority of the village territo...

Section 703.362 | Receiver-trustee.

...ised Code; (D) Administer and collect taxes and special assessments levied by the legislative authority of the dissolved village in accordance with section 703.371 of the Revised Code during the transition period; (E) Wind down the involvement of the dissolved village in community improvement corporations, special improvement districts, and tax increment financing arrangements as provided in sections 703.376, 703...

Section 703.37 | Transition period.

...During the transition period, all of the following apply: (A) The dissolved village's real and personal property shall be disposed of or transferred as provided under section 703.373 of the Revised Code. (B) The dissolved village's utility services shall be managed and transferred as provided under section 703.374 of the Revised Code. (C) The dissolved village's records shall be handled as provided under sectio...

Section 703.371 | Taxes and special assessments.

...(A) All taxes and special assessments levied by the legislative authority of the dissolved village, including taxes levied in accordance with Chapters 718. and 5745. of the Revised Code, shall continue to be collected after the date the dissolution is effective to the extent that the receiver-trustee determines that the revenue is needed to pay the outstanding debts, obligations, and liabilities of the village and ma...

Section 703.372 | Unvoted debt.

...ge. Unvoted debt serviced by property taxes levied within the ten-mill limitation shall be assumed by the township or townships into which the territory of the village is dissolved in proportion to the total assessed valuation of territory that each township has within the former boundaries of the dissolved village as compared to the total assessed valuation of all territory within the former boundaries of the diss...

Section 703.373 | Disposal of real and personal property.

...During the transition period, the dissolved village's real and personal property shall be disposed of by the receiver-trustee as follows: (A) The receiver-trustee shall dispose of the village's liquidable assets, as necessary, to use the proceeds to pay the outstanding debts, obligations, and liabilities of the dissolved village. (B) The receiver-trustee shall transfer real or personal property related to utility...

Section 703.374 | Utility services.

...During the transition period, the dissolved village's utility services, if any, shall be handled as follows: (A) The provision of utility services shall be uninterrupted. (B) The receiver-trustee shall manage the continued provision of the utility services until the responsibility is transferred under this section. (C) The receiver-trustee shall transfer management of the utility services, as appropriate, to a...

Section 703.375 | Public records.

...(A) During the transition period, the dissolved village's public records shall be handled as follows: (1) The receiver-trustee shall evaluate the dissolved village's records retention schedule to determine if it is viable for future responses to public records requests. If it is viable, the receiver-trustee shall follow the schedule in responding to requests. If it is not viable, the receiver-trustee, with assistan...

Section 703.376 | Community improvement corporation.

...(A) If the dissolved village designated a community improvement corporation as its agency for the purposes described in division (A)(1) of section 1724.10 of the Revised Code, one of the following shall occur during the transition period: (1) If the dissolving village is the only subdivision that designated the community improvement corporation as its agency, the community improvement corporation shall be dissolved...

Section 703.377 | Winding up affairs during transition period.

...y" means the legislative authority of a municipal corporation or board of trustees of a township. (B) During the period when a dissolution is in question, the board of directors of any special improvement district with respect to which the village is a participating political subdivision shall not create any new debts, obligations, or liabilities except to the extent the debt, obligation, or liability is necessary ...

Section 703.378 | Assumption of rights and responsibilities.

... subject to service payments in lieu of taxes required under section 725.04, 5709.42, or 5709.46 of the Revised Code, or services charges in lieu of taxes required under section 1728.11 or 1728.111 of the Revised Code, is dissolved in accordance with sections 703.31 to 703.39 of the Revised Code shall assume all rights and responsibilities under sections 725.04, 1728.11, 1728.111, 5709.40 to 5709.43, or 5709.45 to 57...

Section 703.379 | Local government fund payments.

...tions and used for the same purposes as tax and special assessment revenue under division (G) of section 703.371 of the Revised Code.