Ohio Revised Code
Chapter 4504 | Local Motor Vehicle License Tax
Section 4504.021 | Repeal of County Permissive Tax Adopted as Emergency Measure.

Effective: September 29, 2011
Latest Legislation: House Bill 153 - 129th General Assembly
The question of repeal of a county permissive tax adopted as an emergency measure pursuant to section 4504.02, 4504.15, or 4504.16 of the Revised Code may be initiated by filing with the board of elections of the county not less than ninety days before the general election in any year a petition requesting that an election be held on such question. Such petition shall be signed by qualified electors residing in the county equal in number to ten per cent of those voting for governor at the most recent gubernatorial election.
After determination by it that such petition is valid, the board of elections shall submit the question to the electors of the county at the next general election. The election shall be conducted, canvassed, and certified in the same manner as regular elections for county offices in the county. Notice of the election shall be published in a newspaper of general circulation in the district, or as provided in section 7.16 of the Revised Code, once a week for two consecutive weeks prior to the election. If the board of elections operates and maintains a web site, notice of the election also shall be posted on that web site for thirty days prior to the election. The notice shall state the purpose, time, and place of the election. The form of the ballot cast at such election shall be prescribed by the secretary of state. The question covered by such petition shall be submitted as a separate proposition, but it may be printed on the same ballot with any other proposition submitted at the same election other than the election of officers. If a majority of the qualified electors voting on the question of repeal approve the repeal, the result of the election shall be certified immediately after the canvass by the board of elections to the county commissioners, who shall thereupon, after the current year, cease to levy the tax.

Structure Ohio Revised Code

Ohio Revised Code

Title 45 | Motor Vehicles-Aeronautics-Watercraft

Chapter 4504 | Local Motor Vehicle License Tax

Section 4504.01 | Local Motor Vehicle License Tax Definitions.

Section 4504.02 | Purpose of Levy.

Section 4504.021 | Repeal of County Permissive Tax Adopted as Emergency Measure.

Section 4504.03 | Comprehensive Map of Roadways of County.

Section 4504.04 | Disbursing County Tax.

Section 4504.05 | Allocating and Disbursing Tax Proceeds.

Section 4504.051 | Allocation of Money to Townships.

Section 4504.06 | Levy of Municipal Corporation.

Section 4504.08 | Filing Resolution or Ordinance Levying Tax With Registrar of Motor Vehicles.

Section 4504.09 | Payment at Time of Application for Registration.

Section 4504.10 | Preemption of Right to Levy.

Section 4504.11 | No Liability of County for Road Defects.

Section 4504.12 | No Fee or Tax on Ridesharing Arrangement.

Section 4504.15 | Supplemental County License Tax.

Section 4504.16 | Second Supplemental County License Tax.

Section 4504.17 | Supplemental Municipal License Tax Starting 4-1-89.

Section 4504.171 | Supplemental Municipal License Tax Starting 4-1-91.

Section 4504.172 | Supplemental Municipal License Tax.

Section 4504.173 | Authority to Levy License Tax for Operation of Motor Vehicles.

Section 4504.18 | Supplemental Township License Tax.

Section 4504.181 | Authority to Levy Tax for Operation of Motor Vehicles.

Section 4504.19 | County Auditor's Payments to Townships.

Section 4504.20 | Exempting Noncommercial Trailers Not Exceeding 1,000 Pounds.

Section 4504.201 | Taxation of Commercial Cars or Buses Taxed Under the Irp.

Section 4504.21 | Levying Transportation Improvement District License Tax.

Section 4504.22 | Annual License Tax Upon the Operation of Motor Vehicles on Public Roads in Counties Participating in Regional Transportation Improvement Project.

Section 4504.24 | County Tax Upon Operation of Motor Vehicles on Public Roads and Highways.