Ohio Revised Code Search
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Section 103.142 | Substitute versions of bills - conference committee reports.
...e date of this section, the legislative service commission shall meet to determine whether divisions (C) and (D) of this section should be implemented. If the commission determines that divisions (C) and (D) of this section should be implemented, the commission immediately shall adopt a resolution expressing its determination, and, after the adoption of the resolution, the legislative service commission and the legis... |
Section 103.143 | Local impact statement of net additional cost to school districts, counties, townships, or municipal corporations.
... state agencies supported by motor fuel tax revenue; (3) The biennial operating appropriations bill or bills for the bureau of workers' compensation and the industrial commission; (4) Any other bill that makes the principal biennial operating appropriations for one or more state agencies; (5) The bill that primarily contains corrections and supplemental appropriations to the biennial operating appropriations bills... |
Section 103.144 | Mandated benefit defined.
...r a specific medical or health-related service, treatment, medication, or practice; (2) Any required coverage for the services of specific health care providers; (3) Any requirement that an insurer or health insuring corporation offer coverage to specific individuals or groups; (4) Any requirement that an insurer or health insuring corporation offer specific medical or health-related services, treatments, med... |
Section 103.145 | Determining financial impact of mandated benefit.
...equest the director of the legislative service commission to review any bill that is assigned to the chairperson's committee in order to determine whether the bill includes a mandated benefit. The director shall review the bill and notify the chairperson of the director's determination. If the director determines that the bill includes a mandated benefit, the presiding officer of the house that is considering th... |
Section 103.146 | Independent healthcare actuarial review of mandated benefit consulting professionals.
...ned by the director of the legislative service commission shall consult with professionals knowledgeable in matters related to the performance of an actuarial review of a mandated benefit and shall consider the results of any professionally acceptable controlled trial and any other relevant research specifically centered around the benefit. The actuary or actuaries shall determine the extent to which: (A) The manda... |
Section 103.15 | Clerks to deliver documents to legislative service commission.
...to the director of the Ohio legislative service commission copies of all bills, joint resolutions, important petitions, memorials, and other legislative documents passed or presented during each session of the general assembly. |
Section 103.16 | Public hearings of legislative service commission or its committees.
...The Ohio legislative service commission or any committee thereof when so authorized by the commission is empowered to hold public hearings, at such times and places within the state as may be determined advisable or necessary to accomplish the purposes and intent of sections 103.11 to 103.22 of the Revised Code. |
Section 103.17 | Subpoena power and contempt proceedings.
...law, any member of the Ohio legislative service commission shall have the authority throughout the state to administer oaths, issue subpoenas compelling the attendance of witnesses and the production of any papers, books, accounts, and testimony; and to cause the deposition of witnesses either residing in or without the state. In case of disobedience on the part of any person to comply with a subpoena issued on behal... |
Section 103.18 | Cooperation of state agencies.
...The Ohio legislative service commission or any committee appointed by the commission may call upon any state department, university, agency, or officer, or agency of any political subdivision for such facilities and data as may be available and state departments, universities, agencies and officers, and agencies of political subdivisions shall cooperate with the commission or any committee appointed by the commission... |
Section 103.19 | Appointment of officers and employees.
...The Ohio legislative service commission shall appoint and fix the compensation of a director and such other technical, professional and clerical employes and services as are necessary to carry out the powers and duties of the commission. All officers and employes of the commission shall serve at the pleasure of the commission. The director shall act as secretary of the commission and shall be the chief administrat... |
Section 103.20 | Office space of legislative service commission.
...The Ohio legislative service commission shall be provided with adequate office space in the state house. The director of the Ohio legislative service commission, with the approval of the commission, may obtain office space elsewhere in Columbus if the space in the state house is inadequate. |
Section 103.21 | Appropriations for compensation and expenses.
...s and employees of the Ohio legislative service commission, the expenses of the commission, and the expenses of the director and the employees of the commission shall be paid out of appropriations made for that purpose upon vouchers approved by the director and the chairperson of the commission. (B) The director of budget and management, upon the request of the director of the legislative service commission and with... |
Section 103.22 | Meetings and procedure.
...The Ohio legislative service commission shall meet as often as is necessary to perform its duties. Eight members shall constitute a quorum, and the majority thereof shall have authority to act on new matters within the jurisdiction of the commission. They shall formulate rules of procedure and prescribe the policies for the performance of its duties and functions. |
Section 103.23 | Legislative budget and program oversight commission.
...The legislative service commission shall serve as a legislative budget and program oversight commission and may delegate to any committee it creates the responsibility to: (A) Conduct program reviews of state agencies and departments or programs and activities within such agencies and departments, of the state's local assistance programs, and of state laws. As used in this section "program review" means an examinati... |
Section 103.24 | [Repealed effective 9/30/2025 by H.B. 96, 136th General Assembly] Legislative agency telephone usage fund.
...egislative agency that the legislative service commission determines should account for calls made from the agency's telephones through the fund. The fund shall be used to pay the telephone carriers for all such telephone calls. |
Section 103.25 | Protection and maintenance of electronic documents.
...The director of the legislative service commission shall take all necessary measures to protect and maintain the integrity and security of: (A) All legislative and quasi-legislative documents stored in an electronic format, including any database that contains the Revised Code or Ohio administrative code; and (B) The electronic rule-filing system. |
Section 103.26 | Reports on legislation regarding occupational regulation.
...lation, the director of the legislative service commission shall issue a report of the legislation. The director shall issue a report that compares the regulatory scheme proposed in the legislation with the policies expressed in section 4798.02 of the Revised Code with respect to proposing the least restrictive regulation to protect consumers from present, significant, and substantiated harms that threaten public h... |
Section 103.27 | Report regarding occupations subject to regulation.
... with the biennium that starts in 2025, business licenses that require the applicant to satisfy a personal qualification. The report shall compare the current regulatory scheme being utilized in this state with the policies expressed in section 4798.02 of the Revised Code. (C) The director shall issue all reports performed during a biennium, not later than the first day of December of the even-numbered year of th... |
Section 103.31 | Requests for data analytics.
...request the director of the legislative service commission to arrange for data analytics to be conducted on any publicly available information regarding state banks, credit unions organized under Chapter 1733. of the Revised Code, or entities licensed or registered under Chapter 1321. or 1322. of the Revised Code. (B) The director may, in making the arrangement described in division (A) of this section, retain econ... |
Section 103.41 | [Repealed effective 9/30/2025 by H.B. 96, 136th General Assembly] Joint medicaid oversight committee.
... such employees are in the unclassified service and may be terminated by the chairperson, subject to approval of the speaker or the speaker's designee and president or the president's designee. JMOC may contract for the services of persons who are qualified by education and experience to advise, consult with, or otherwise assist JMOC in the performance of its duties. (I) The JMOC chairperson, when authorized by JMO... |
Section 103.411 | [Repealed effective 9/30/2025 by H.B. 96, 136th General Assembly] Appearance of Medicaid director.
...The JMOC chairperson may request that the medicaid director appear before JMOC to provide information and answer questions about the medicaid program. If so requested, the medicaid director shall appear before JMOC at the time and place specified in the request. |
Section 103.412 | [Amended and renumbered as R.C. 103.411 by H.B. 96, 136th General Assembly, effective 9/30/2025] JMOC powers.
...(A) JMOC shall oversee the medicaid program on a continuing basis. As part of its oversight, JMOC shall do all of the following: (1) Review how the medicaid program relates to the public and private provision of health care coverage in this state and the United States; (2) Review the reforms implemented under section 5162.70 of the Revised Code and evaluate the reforms' successes in achieving their objectives; (3)... |
Section 103.413 | [Repealed effective 9/30/2025 by H.B. 96, 136th General Assembly] Investigations.
...n shall be conducted during the normal business hours of the office being inspected, unless the chairperson determines that the inspection must be conducted outside of normal business hours. The chairperson may make such a determination only due to an emergency circumstance or other justifiable cause that furthers JMOC's mission. If the chairperson makes such a determination, the chairperson shall specify the ... |
Section 103.414 | [Amended and renumbered as R.C. 103.412 by H.B. 96, 136th General Assembly, effective 9/30/2025] Projection of medical inflation rate.
...Before the beginning of each fiscal biennium, JMOC shall contract with an actuary to determine the projected medical inflation rate for the upcoming fiscal biennium. The contract shall require the actuary to make the determination using the same types of classifications and sub-classifications of medical care that the United States bureau of labor statistics uses in determining the inflation rate for medical ca... |
Section 103.415 | [Repealed effective 9/30/2025 by H.B. 96, 136th General Assembly] Review of pertinent legislation.
...JMOC may review bills and resolutions regarding the medicaid program that are introduced in the general assembly. JMOC may submit a report of its review of a bill or resolution to the general assembly in accordance with section 101.68 of the Revised Code. The report may include JMOC's determination regarding the bill's or resolution's desirability as a matter of public policy. JMOC's decision on whether and w... |
Section 1345.26 | Right of buyer after cancellation.
...If, following the cancellation of a home solicitation sale by the buyer, the seller fails to return any goods traded in by the buyer, the buyer may elect to recover an amount equal to the trade-in allowance stated in the agreement. Until division (D) (4) of section 1345.23 of the Revised Code has been complied with by the seller, the buyer may retain possession of the goods delivered to him by the seller and has a li... |
Section 1345.27 | Right of seller after cancellation.
...Except as provided in section 1345.26 of the Revised Code, within a reasonable time after a home solicitation sale has been cancelled or an offer to purchase has been revoked, the buyer upon demand must make available to the seller any goods delivered by the seller pursuant to the sale. The goods made available shall not have been diminished in quantity nor subjected to unreasonable wear or use. The buyer is not obli... |
Section 1345.28 | Deceptive acts or practices.
...Failure to comply with sections 1345.21 to 1345.27 of the Revised Code constitutes a deceptive act or practice in connection with a consumer transaction in violation of section 1345.02 of the Revised Code. |
Section 1345.30 | Fitting, sale, and returns of hearing aids.
...(A) As used in this section and in section 1345.31 of the Revised Code: (1) "Consumer" means a person who engages in a consumer transaction with a hearing aid dealer, hearing aid fitter, physician, or audiologist. (2) "Consumer transaction" means a sale, lease, assignment, award by chance, or other transfer of a hearing aid. (3) "Hearing aid" has the same meaning as in section 4747.01 of the Revised Code, excep... |
Section 1345.31 | Failing to comply with refund obligations.
...The failure of a hearing aid dealer, hearing aid fitter, physician, or audiologist to comply with section 1345.30 of the Revised Code is an unfair or deceptive act or practice in violation of section 1345.02 of the Revised Code. All powers and remedies available to the attorney general to enforce sections 1345.01 to 1345.13 of the Revised Code as regards an unfair or deceptive act or practice are available to the at... |
Section 1345.41 | Prepaid entertainment contract definitions.
...all interest and service charges. (C) "Business day" means any calendar day except Sunday, or a legal holiday as defined in section 1.14 of the Revised Code. (D) "First service" means the first service rendered to the buyer under a prepaid entertainment contract that is typical of the type of service rendered throughout the course of the contract and that is not a special or an introductory service. |
Section 1345.42 | Contract provision of prepaid entertainment contracts.
... the buyer; (3) Not have a duration of service other than a duration that is a precisely measured period of years or any definite part of a year and shall not have a duration of service for a period in excess of three years; (4) Provide that all information and material of a personal or private nature that is acquired directly or indirectly from a buyer including but not limited to, answers to tests or questionnair... |
Section 1345.421 | Surety bond where facility under construction and not available for service at time buyer signs contract.
...ed by a surety company authorized to do business in this state the principal sum of which shall be a minimum of ten thousand dollars. The seller is relieved from the obligation to maintain the bond twenty-four months after completion of the facility and commencement of service. The bond shall be in favor of the state of Ohio for the benefit of any person injured by having paid moneys for the use of a facility which f... |
Section 1345.43 | Right of buyer to cancel.
...s day after the date on which the first service under the contract is available, and if the facility or service that is the subject of the contract is not available at the time that the buyer signs the contract, the buyer has until midnight of the seventh business day after the date on which the first service under the contract is available to cancel the contract. Cancellation is evidenced by the buyer giving written... |
Section 1345.44 | Prepaid entertainment contract form.
...s day after the date on which the first service under the contract is available, and if the facility or services that is the subject of the contract is not available when you sign the contract, you may cancel the contract at any time prior to midnight of the seventh business day after the date on which you receive your first service under the contract. If you cancel within this period, the seller must send you a full... |
Section 1345.45 | Retaining notice of cancellation.
...If a buyer cancels a prepaid entertainment contract pursuant to sections 1345.41 to 1345.50 of the Revised Code, the seller shall retain for the period in which an action to enforce the contract could be commenced, the notice of cancellation made pursuant to section 1345.43 of the Revised Code. If the date of delivery is not indicated or recorded on the notice of cancellation, the seller shall record the date of del... |
Section 1345.46 | Buyer to deliver goods or evidence of membership to seller after cancellation.
...Within twenty days after a prepaid entertainment contract has been canceled pursuant to sections 1345.41 to 1345.50 of the Revised Code, the buyer upon demand must deliver to the seller any evidence of membership or other goods provided to the buyer by the seller pursuant to the contract. The buyer may deliver evidence of membership or other goods provided under the contract by certified mail, manual delivery, or oth... |
Section 1345.47 | Defenses of buyer against holder in due course.
...Notwithstanding section 1303.35 of the Revised Code, a buyer who executes a prepaid entertainment contract or a note in connection with such a contract may assert as a defense to a claim by a holder in due course, as defined in section 1303.32 of the Revised Code, any defense that the buyer may assert against the seller of the prepaid entertainment contract. |
Section 1345.48 | Deceptive acts or practices - damages.
...(A) Failure to comply with sections 1345.41 to 1345.50 of the Revised Code constitutes a deceptive act or practice in connection with a consumer transaction in violation of section 1345.02 of the Revised Code. (B) If the seller of a prepaid entertainment contract fails to comply with division (D) (4) (a) of section 1345.44 of the Revised Code, the buyer may recover the amount of money due to him under that section a... |
Section 1345.49 | Buyer's waiver void.
...Any waiver by the buyer of the provisions of sections 1345.41 to 1345.50 of the Revised Code is contrary to public policy and is void. |
Section 1345.50 | Remedies.
...The remedies provided in sections 1345.41 to 1345.50 of the Revised Code are in addition to remedies otherwise available under state or local law. |
Section 1345.51 | Consumer protection enforcement fund.
... shall be used for the sole purpose of paying expenses incurred by the consumer protection section of the office of the attorney general. |
Section 1345.52 | Title defect recision fund.
...osit into the fund, the proceeds of all sales conducted and collections obtained by the attorney general under division (E) of that section, and any recoveries to the fund obtained by the attorney general in actions filed under section 1345.07 of the Revised Code for violations of section 4505.181 of the Revised Code. Money in the fund shall be used solely for maintaining and administering the fund, providing restit... |
Section 1345.61 | Invention development services definitions.
...ic, or educational organization that is tax exempt under section 501(a) and described in section 501(c)(3), or described in section 170(b)(1)(A), of the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as amended, or any nonprofit, scientific, or educational organization qualified under a state nonprofit organization statute; (3) Any attorney acting within the scope of the attorney's professional license; ... |
Section 1345.62 | Invention development services contracts.
...very contract for invention development services shall be in writing and is subject to sections 1345.61 to 1345.68 of the Revised Code. The invention developer shall give a copy of the written contract to the customer at the time the customer signs the contract. (B) The invention developer shall provide in writing a description of the services to be performed pursuant to each contract. At the time the customer signs... |
Section 1345.63 | Conspicuous and legible cover sheet with notice.
...very contract for invention development services shall have a conspicuous and legible cover sheet attached to it with the following notice to the customer imprinted on the cover sheet in boldface type of not less than ten-point size, or in capital letters of a size not less than that used in a standard office typewriter: "The purchase of invention development services is a high risk expenditure. The performance of t... |
Section 1345.64 | Record of contacts.
...The invention developer shall maintain a record with respect to each contract which contains the name and address of each person to whom the customer's invention or idea is submitted, and the date of submission. The customer may request a copy of or inspect the record during normal working hours. |
Section 1345.65 | Contract contents.
...e. (B) The name and principal place of business in Ohio of the invention developer. In the event that a substantial portion of the contractual services are to be performed outside of the state of Ohio, the name and address of the invention developer who will perform those services. |
Section 1345.66 | Remedies.
...acceptance of the invention development services contract in reliance upon any fraudulent misrepresentation or omission of material fact. |
Section 1345.67 | Maintaining bond.
...surety company that is authorized to do business in this state. The invention developer shall file a copy of the bond with the secretary of state prior to the time the invention developer first commences business in this state. (B) The bond required by division (A) of this section shall be payable in favor of the state for the benefit of any person who, after entering into a contract for invention development servic... |
Section 5703.53 | Opinions on prospective tax liability.
...(A) An "opinion of the tax commissioner" means an opinion issued under this section with respect to prospective tax liability. It does not include ordinary correspondence of the commissioner or a final determination of the commissioner arising from a request for administrative review of an assessment, a claim for refund, or an application for a pollution control or other certificate. (B) If a taxpayer requests in ... |
Section 5703.54 | Action for damages by taxpayer.
...(A) A taxpayer aggrieved by an action or omission of an officer or employee of the department of taxation may bring an action for damages in the court of claims pursuant to Chapter 2743. of the Revised Code, if all of the following apply: (1) In the action or omission the officer or employee frivolously disregards a provision of Chapter 5711., 5733., 5739., 5741., or 5747. of the Revised Code or a rule of the tax c... |
Section 5703.55 | Display of social security number.
...The department of taxation shall not put a taxpayer's social security number on the outside of any material mailed to the taxpayer. |
Section 5703.56 | Sham transactions.
...ectation of profit other than obtaining tax benefits. (2) "Tax" includes any tax or fee administered by the tax commissioner. (3) "Taxpayer" includes any entity subject to a tax. (4) "Controlled group" means two or more persons related in such a way that one person directly or indirectly owns or controls the business operation of another member of the group. In the case of persons with stock or other equity, one p... |
Section 5703.58 | Time limit for assessments - extension by lawful stay.
...sions (B) and (D) of this section, the tax commissioner shall not make or issue an assessment for any tax payable to the state that is administered by the tax commissioner, or any penalty, interest, or additional charge on such tax, after the expiration of ten years, including any extension, from the date the tax return or report was due when such amount was not reported and paid, provided that the ten-year pe... |
Section 5703.60 | Petition for reassessment.
...pecifies that this section applies, the tax commissioner shall proceed as follows: (1) Except as provided in division (D) of this section, the commissioner may correct the assessment by issuing a corrected assessment. The corrected assessment may reduce or increase the previous assessment, as the commissioner finds proper. The commissioner shall send the corrected assessment by ordinary mail to the address to which ... |
Section 5703.65 | Central sales and use tax registration system not to be used for other taxes.
...ing nexus with or in this state for any tax levied by the state or a political subdivision of the state. |
Section 5703.70 | Refund application procedures.
...on 5739.061 of the Revised Code, if the tax commissioner determines that the amount of the refund or compensation to which the applicant is entitled is less than the amount claimed in the application, the commissioner shall give the applicant written notice by ordinary mail of the amount. The notice shall be sent to the address shown on the application unless the applicant notifies the commissioner of a different add... |
Section 5703.75 | Taxes and refunds under one dollar.
...This section applies to any tax, fee, or charge payable to the state and administered by the tax commissioner, except the tax administered under sections 718.80 to 718.95 of the Revised Code. If the total amount of any such tax, fee, or charge shown to be due on a return, amended return, or notice does not exceed one dollar, the taxpayer or person liable for the tax, fee, or charge shall not be required to remit the ... |
Section 5703.76 | Electronic fund transfers for political subdivisions.
...ment or distribution of money that the tax commissioner is required by law to make to a political subdivision of this state, an officer thereof, or a political party shall be made by electronic funds transfer. The commissioner shall promulgate any rules necessary to administer this section. |
Section 5703.77 | Credit account balances.
...(A) As used in this section: (1) "Taxpayer" means a person subject to or previously subject to a tax or fee, a person that remits a tax or fee, or a person required to or previously required to withhold or collect and remit a tax or fee on behalf of another person. (2) "Tax or fee" means a tax or fee administered by the tax commissioner. (3) "Credit account balance" means the amount that a taxpayer remits to... |
Section 5703.80 | Property tax administration fund.
...ated in the state treasury the property tax administration fund. All money to the credit of the fund shall be used to defray the costs incurred by the department of taxation in administering the taxation of property and the equalization of real property valuation. Each fiscal year between the first and fifteenth days of July, the tax commissioner shall compute the following amounts for the property in each taxing di... |
Section 5703.82 | Tax discovery data system.
... the necessary hardware, software, and services to establish and implement a tax discovery data system to increase the efficiency of tax collections in the state. The system must be fully integrated and pre-staged for the purposes of assisting in revenue analysis, discovering noncompliant taxpayers, and collecting taxes from those taxpayers. The system shall consolidate tax data from various mainframe systems a... |
Section 5703.83
...(A) The department of taxation shall establish policies, procedures, and internal controls, including implementing a property tax relief screening system to evaluate the eligibility of owners of real property and manufactured and mobile homes in this state that receive one or both of the following reductions in taxes: (1) The reduction authorized under division (B) of section 323.152 of the Revised Code; (2) The ... |
Section 5703.85 | Quarterly report by tax commissioner.
...ay of every third month thereafter, the tax commissioner shall prepare a report that includes all of the following information: (A) The number of inspections and investigations conducted during the preceding four months in relation to the enforcement of sections 1333.11 to 1333.21 and Chapter 5743. of the Revised Code; (B) The number of violations of sections 1333.11 to 1333.21 and Chapter 5743. of the Revised Code... |
Section 5703.90 | Assessments for the unpaid taxes.
...If any tax administered by the tax commissioner remains unpaid after the date the tax is due, the commissioner may issue an assessment for the unpaid tax, and for any related penalties and interest, against any person liable for the amount due, including, but not limited to, a person that is jointly and severally liable for the amount under Chapter 5726. or 5751. of the Revised Code, a partner liable for the ta... |
Section 5703.91 | Failure of corporation to report or pay taxes or fees.
... a foreign corporation for profit doing business in this state or owning or issuing a part or all of its capital or property in this state, fails to file the required report or return or to pay the required tax or fee for ninety days after the time prescribed by law for filing or payment, the tax commissioner shall certify the failure with the secretary of state. (B) The secretary of state, after receiving cer... |
Section 5703.92 | Exercising powers after articles of incorporation or certificate of authority canceled; penalty.
...No person shall exercise or attempt to exercise any powers, privileges, or franchises under the articles of incorporation or certificate of authority of a corporation after the articles or certificate has been canceled as provided in section 5703.91 of the Revised Code. A penalty of one hundred dollars shall be imposed for each day a violation of this section occurs, up to a maximum of five thousand dollars. |
Section 5703.93 | Reinstatement after cancellation.
...collect a base fee of three dollars for services and a low- and moderate-income housing trust fund fee of three dollars in accordance with section 317.36 of the Revised Code. (4) Any officer, shareholder, creditor, or receiver of any corporation described in divisions (A)(1) and (2) of this section may at any time take all steps required by this section to effect such reinstatement. (B) Except as otherwise pro... |
Section 5703.94 | Qualifications for out-of-state disaster business or employee.
...esponse period; (c) Is not subject to taxation under Chapter 5747. or 5751. of the Revised Code on any basis other than such disaster work during the calendar year preceding the year in which the disaster response period begins or is subject to such taxation during that year solely because the person is a related member of another person. (11) "Out-of-state employee" means an individual who performs no work in th... |
Section 5703.99 | Penalty.
...violates any law that the department of taxation is required to administer, or fails to perform any duty required by such law, for which a penalty has not otherwise been provided, or fails to obey any lawful requirement or order made by the department of taxation, shall be fined not less than twenty-five nor more than one thousand dollars. |
Section 5705.01 | Tax levy law definitions.
...ticle XVIII, Ohio Constitution. (C) "Taxing authority" or "bond issuing authority" means, in the case of any county, the board of county commissioners; in the case of a municipal corporation, the council or other legislative authority of the municipal corporation; in the case of a city, local, exempted village, cooperative education, or joint vocational school district, the board of education; in the case of a com... |
Section 5705.02 | Ten-mill limitation.
...The aggregate amount of taxes that may be levied on any taxable property in any subdivision or other taxing unit shall not in any one year exceed ten mills on each dollar of tax valuation of such subdivision or other taxing unit, except for taxes specifically authorized to be levied in excess thereof. The limitation provided by this section shall be known as the "ten-mill limitation," and wherever said term is used i... |
Section 5705.03 | Authorization to levy taxes - collection.
...thin the subdivision for the purpose of paying the current operating expenses of the subdivision and acquiring or constructing permanent improvements. The taxing authority of each subdivision and taxing unit shall, subject to the limitations of such sections, levy such taxes annually as are necessary to pay the interest and sinking fund on and retire at maturity the bonds, notes, and certificates of indebtedness of s... |
Section 5705.04 | Division of taxes levied.
...The taxing authority of each subdivision shall divide the taxes levied into the following separate levies: (A) The general levy for debt charges within the ten-mill limitation; (B) The general levy for current expense within the ten-mill limitation; (C) Special levies authorized by sections 5705.01 to 5705.47, inclusive, of the Revised Code, within the ten-mill limitation; (D) The general levy for debt charges au... |