Ohio Revised Code Search
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Section 5705.197 | [Repealed effective 1/1/2026 by H.B. 96, 136th General Assembly] Form of ballot.
... the _____________ (here insert name of school district) for the purpose of _____________ (here insert purpose of levy) in the sum of $__________ (here insert annual amount the levy is to produce) and a levy of taxes to be made outside of the ten-mill limitation estimated by the county auditor to average __________ mills for each $1 of taxable value, which amounts to $__________ for each $100,000 of the county audit... |
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Section 5705.23 | Special levy for public library - resolution - submission to electors.
... of any county, municipal corporation, school district, or township public library by a vote of two-thirds of all its members may at any time declare by resolution that the amount of taxes which may be raised within the ten-mill limitation by levies on the current tax duplicate will be insufficient to provide an adequate amount for the necessary requirements of the public library, that it is necessary to levy ... |
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Section 5705.30 | Public inspection of budget - hearing - notice - submission to county auditor.
...ntieth day of July, or in the case of a school district or the city of Cincinnati, by the twentieth day of January. The tax commissioner may prescribe a later date for the submission of a subdivision's tax budget. Any subdivision that fails to submit its budget to the county auditor on or before the date prescribed by this section or a later date prescribed by the commissioner shall not receive an apportionment from ... |
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Section 5705.38 | Annual appropriation measures - classification.
...(A) This division does not apply to school district appropriation measures. On or about the first day of each fiscal year, the taxing authority of each subdivision or other taxing unit shall pass an appropriation measure, and thereafter during the year it may pass any supplemental appropriation measures as it finds necessary, based on the revised tax budget or the official certificate of estimated resources or amendm... |
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Section 5705.40 | Amending or supplementing appropriation ordinance - transfer - unencumbered balance - appropriation for contingencies.
...f the Revised Code and in the case of a school district may also include a voluntary contingency reserve balance in the amount authorized by such section. By a two-thirds vote of all members of the taxing authority of a subdivision or taxing unit, expenditures may be authorized in pursuance of such contingency appropriation or voluntary contingency reserve balance for any lawful purpose for which public funds may be ... |
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Section 5709.28 | Percentage of taxable value of agricultural security area land may be exempt.
...greement to the superintendent of each school district within the agricultural security area. After the agreement is reached and the tax exemption is granted, the qualifying agricultural real property shall become exempt in the tax year following the year in which the construction of the property is completed. The agreement shall establish the percentage of the taxable value of qualifying agricultural real prope... |
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Section 5709.49 | Service payments.
... exempted village, and joint vocational school district or districts in which the parcel is located, the county treasurer shall distribute the portion of the service payments to the district or districts in an amount equal to the property tax payments each such district would have received from the portion of the parcel's improvement exempted from taxation had the improvement not been exempted, or some other amount a... |
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Section 5709.50 | Regional transportation improvement project fund.
... exempted village, and joint vocational school districts through compensation arrangements entered into under division (E) of section 5709.48 of the Revised Code. The amount distributed to each subdivision or taxing unit shall be apportioned among its funds as if that amount had been levied and collected as taxes and distributed in the most recent settlement of taxes. (2) To the owners of parcels subject to a spec... |
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Section 5709.52 | Exemption from taxation for increase in value for newly developable or redevelopment property.
..., exempted village, or joint vocational school district in which the parcel is located of the legislative body's intent to adopt such an ordinance or resolution with respect to that parcel; (b) If the legislative body is a board of township trustees or board of county commissioners, notify the board of commissioners of the county or the board of trustees of the township, respectively, in which the parcel is located ... |
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Section 5709.633 | Enterprise relocating from another Ohio location.
...of the city, local, or exempted village school district to which operations were relocated that the agreement is void. (B) Divisions (A)(1) and (2) of this section do not apply if the director of development waives application of those divisions. The director may waive application of division (A)(1) of this section if the enterprise or successor enterprise demonstrates, by documentation satisfactory to the director,... |
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Section 5709.634 | Waiver of retail facilities exclusion.
...f each city, local, or exempted village school district within the territory of which that place of business is located adopts a resolution, approved by the majority of the board members, waiving the retail facilities exclusion under division (C) of section 5709.61 of the Revised Code with respect to that place of business. Unless otherwise provided in its resolution, a board of education does not waive its right t... |
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Section 5709.67 | Duties of director of development and tax commissioner.
...formation on agreement terms concerning school district revenue that are not provided for in section 5709.631 of the Revised Code and that are forwarded to the director under division (H) of section 5709.62, division (H) of section 5709.63, or division (G) of section 5709.632 of the Revised Code. The report shall include a finding by the director as to whether the incentives provided under sections 5709.61 to 5709.6... |
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Section 5709.68 | Report on all agreements in effect.
...ices and the board of education of each school district of which a municipal corporation or township to which such an agreement applies is a part a report on all of those agreements in effect during the preceding calendar year. The report shall include all of the following information: (1) The designation, assigned by the director of development services, of each urban jobs and enterprise zone within the municipal ... |
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Section 5709.882 | Report of local agreements.
...tion and the board of education of each school district of which a municipal corporation or county to which such an agreement applies is a part a report on all such agreements in effect during the preceding calendar year. The report shall include all of the following information: (1) The number of enterprises that are subject to such agreements and the number of full-time employees subject to those agreements in t... |
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Section 5713.081 | Collecting delinquent taxes on publicly owned property.
...es townships, municipalities, counties, school districts, boards of education, all state and municipal universities, park boards, and any other entity whose ownership of real property would constitute public ownership. |
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Section 5713.33 | Agricultural land tax list - contents of list.
... be indexed and sorted by county and by school district. |
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Section 5715.17 | Notice that work of equalization completed - county auditor to furnish certificates and notice.
...urnish notice to boards of education of school districts within the county of all hearings, and the results of such hearings, held in regard to the reduction or increasing of tax valuations in excess of one hundred thousand dollars directly affecting the revenue of such district. |
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Section 5715.19 | Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment.
...e county, the board of education of any school district with territory in the county, or the legislative authority of a municipal corporation with territory in the county. "Original complaint" means a complaint filed under division (A) of this section. "Counter-complaint" means a complaint filed under division (B) of this section in response to an original complaint. "Third party complainant" means a complainan... |
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Section 5715.26 | County auditor to adjust valuation and transmit adjusted abstract.
...rom fifty per cent of state revenues to school districts pursuant to Chapter 3317. of the Revised Code. The commissioner shall withhold the distribution of such funds until such county auditor has complied with this division, and the department shall withhold the distribution of such funds until the commissioner has notified the department that such county auditor has complied with this division. (B)(1) If the com... |
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Section 5715.34 | Duty of county auditor to make reassessment.
...in the distribution of state revenue to school districts pursuant to Title XXXIII of the Revised Code. The commissioner shall withhold the distribution of such funds until such county auditor has complied with all the provisions of this section, and the department shall withhold the distribution of such funds until the commissioner has notified the department that such auditor has complied with all of the provisions ... |
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Section 5715.41 | Right of assessment official to examine public record - exception - exhibition of authority.
...ounty, township, municipal corporation, school district, or special taxing district, and the officers thereof shall furnish information of any matters of record or on file in their respective offices, as is required by such auditor or member of a board. The department of taxation, or any person employed by the department for that purpose, shall have like powers, and in addition thereto may examine and make memorandum... |
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Section 5717.02 | Appeal from final determination by tax commissioner or county auditor - procedure - hearing.
...of tax appeals by the applicant or by a school district that filed a statement concerning that application under division (C) of section 5715.27 of the Revised Code. Appeals from a redetermination by the director of job and family services under section 5733.42 of the Revised Code may be taken by the person to which the notice of the redetermination is required by law to be given under that section. (B) The appeal... |
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Section 5725.03 | Return of deposits by financial institutions.
...e or any county, municipal corporation, school district, township, or other subdivision thereof, or to any other financial institution, dealer in intangibles, domestic insurance company, or institution used exclusively for charitable purposes, or proceeds of loans which have been credited to the borrower but not disbursed, or advances by borrowers for the subsequent payment of specific obligations. If any deposit of ... |
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Section 5727.75 | Exemption on tangible personal property and real property of certain qualified energy projects.
...reer-technical center, joint vocational school district, comprehensive career-technical center, or compact career-technical center; (d) A training center operated by a labor organization, or with a training center operated by a for-profit or nonprofit organization. The relationship may include endowments, cooperative programs, internships, apprenticeships, research and development projects, and curriculum devel... |
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Section 5731.09 | Value of gross estate includes annuity.
...on 3307.03 of the Revised Code, and the school employees retirement system created by section 3309.03 of the Revised Code. |