Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
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 authorized by law or by vote of the people in excess of the ten-mill limitation;
(E) Other special or general levies authorized by law or by vote of the people in excess of the ten-mill limitation.
Structure Ohio Revised Code
Section 5705.01 | Tax Levy Law Definitions.
Section 5705.02 | Ten-Mill Limitation.
Section 5705.03 | Authorization to Levy Taxes - Collection.
Section 5705.04 | Division of Taxes Levied.
Section 5705.05 | Purpose and Intent of General Levy for Current Expenses.
Section 5705.06 | Special Levies Without Vote of the People Within Ten-Mill Limitation.
Section 5705.07 | Levies in Excess of Ten-Mill Limitation.
Section 5705.08 | Certification by Fiscal Officer.
Section 5705.09 | Establishment of Funds.
Section 5705.10 | Use of Revenues.
Section 5705.11 | Distribution of Revenue Derived From Federal Government.
Section 5705.12 | Approval to Establish Special Funds.
Section 5705.121 | Other Special Funds.
Section 5705.13 | Reserve Balance Accounts - Special Revenue Fund - Capital Projects Fund.
Section 5705.131 | Nonexpendable Trust Fund.
Section 5705.132 | Reserve Balance Account for Other Purposes.
Section 5705.14 | Transfer of Funds.
Section 5705.15 | Transfer of Public Funds - Exceptions.
Section 5705.18 | Charter Prevails Over Ten-Mill Limitation - Calculation of Tax Rate.
Section 5705.19 | Resolution Relative to Tax Levy in Excess of Ten-Mill Limitation.
Section 5705.192 | Replacement Levies.
Section 5705.194 | Levy in Excess of Ten-Mill Limitation - Schools.
Section 5705.195 | Calculation of Millage and Years School Levy Shall Run.
Section 5705.196 | Submitting School Levy to Electors.
Section 5705.197 | Form of Ballot.
Section 5705.198 | Tax Levy by Joint Recreation District.
Section 5705.199 | School Levy in Excess of Ten-Mill Limitation.
Section 5705.20 | Special Levy for Tuberculosis Treatment or Clinics.
Section 5705.21 | Special Election on Additional School District Levy.
Section 5705.212 | School Levy of Up to Five Incremental Taxes.
Section 5705.213 | Special School District Election on Levy for Current Expenses - Renewal Levy.
Section 5705.214 | Frequency of School District Elections.
Section 5705.215 | County School Financing District Levy.
Section 5705.216 | Issuing Additional Anticipation Notes for School Purposes.
Section 5705.217 | Holding Special Elections on Additional Tax for School District Purposes.
Section 5705.2110 | Certification of Tax Amount.
Section 5705.2111 | Proposal for Levy in Excess of Limitation.
Section 5705.22 | Additional Levy for County Hospitals.
Section 5705.221 | Additional Levy for County Alcohol, Drug Addiction, and Mental Health Programs.
Section 5705.222 | Additional Levy for County Developmental Disabilities Programs.
Section 5705.23 | Special Levy for Public Library - Resolution - Submission to Electors.
Section 5705.24 | County Tax Levy for Support of Children Services.
Section 5705.25 | Submission of Proposed Levy - Notice of Election - Form of Ballot - Certification.
Section 5705.251 | Election on Incremental Taxes for Schools.
Section 5705.252 | Election on Transportation Services.
Section 5705.26 | Majority Vote Necessary for Levies.
Section 5705.27 | County Budget Commission.
Section 5705.28 | Adoption of Tax Budget - Procedure for Participation by Public Library Trustees.
Section 5705.281 | Waiving Requirement of Adoption of Tax Budget.
Section 5705.29 | Contents of Tax Budget - Contingency Reserve Balance - Spending Reserve.
Section 5705.30 | Public Inspection of Budget - Hearing - Notice - Submission to County Auditor.
Section 5705.31 | Approval of Levies by Budget Commission - Minimum Levy.
Section 5705.311 | Application of Levy to Annexed Territory.
Section 5705.312 | Increasing Minimum Levy to Pay Debt Service.
Section 5705.313 | Permitting Property Tax Rate Reduction When County Sales Tax Increased.
Section 5705.314 | Conducting Public Hearing on Proposed School Levy.
Section 5705.315 | Effect of Annexation on Minimum Municipal and Township Levies.
Section 5705.321 | Alternative Method of Apportionment.
Section 5705.33 | Reduction of Operating Levy.
Section 5705.34 | Certification of Tax Levy - Revision of Budget.
Section 5705.341 | Right of Appeal.
Section 5705.35 | Contents of Certification.
Section 5705.37 | Appeal to Board of Tax Appeals.
Section 5705.38 | Annual Appropriation Measures - Classification.
Section 5705.39 | Appropriations Limited by Estimated Revenue.
Section 5705.391 | Board of Education Spending Plan.
Section 5705.392 | County Spending Plan.
Section 5705.411 | Anticipated Proceeds From Levy for Permanent Improvement Are Deemed Appropriated.
Section 5705.412 | Certificate of Revenue Required for School District Expenditures.
Section 5705.42 | Grants by United States Government.
Section 5705.43 | Improvements Paid by Special Assessments.
Section 5705.45 | Liability for Wrongful Payments From Public Funds - Enforcement.
Section 5705.46 | Payment of Current Payrolls.
Section 5705.47 | Existing Actions or Proceedings.
Section 5705.48 | Joint Budget Commission - Adjustment of Tax Rate.
Section 5705.49 | Subdivision's Power to Tax - Limitation.
Section 5705.50 | Subdivisions May Expend Local Funds for Real Property Inventory.
Section 5705.51 | Indirect Debt Limitation.
Section 5705.62 | Payment of Tax.
Section 5705.63 | Distributing Tax Revenue.
Section 5705.71 | County Levy for Senior Citizens Services or Facilities.
Section 5705.72 | Levy of Tax in Excess of Limitation for Transportation Services.