Ohio constitution
Article XII: finance and taxation
Section 2a

(D) Laws may be passed to provide that the reductions
made under this section in the amounts of taxes
charged for the current expenses of cities, townships,
school districts, counties, or other taxing districts are
subject to the limitation that the sum of the amounts
of all taxes charged for current expenses against the
land and improvements thereon in each of the two
classes of property subject to taxation in cities, townships,
school districts, counties, or other types of taxing
districts, shall not be less than a uniform per cent
of the taxable value of the property in the districts to
which the limitation applies. Different but uniform
percentage limitations may be established for cities,
townships, school districts, counties, and other types
of taxing districts.