Ohio Revised Code
Chapter 5705 | Tax Levy Law
Section 5705.196 | Submitting School Levy to Electors.

Effective: September 13, 2022
Latest Legislation: House Bill 140 - 134th General Assembly
The election provided for in section 5705.194 of the Revised Code shall be held at the regular places for voting in the district, and shall be conducted, canvassed, and certified in the same manner as regular elections in the district for the election of county officers, provided that in any such election in which only part of the electors of a precinct are qualified to vote, the board of elections may assign voters in such part to an adjoining precinct. Such an assignment may be made to an adjoining precinct in another county with the consent and approval of the board of elections of such other county. Notice of the election shall be published in one newspaper of general circulation in the district once a week for two consecutive weeks or as provided in section 7.16 of the Revised Code, prior to the election. If the board of elections operates and maintains a web site, the board of elections shall post notice of the election on its web site for thirty days prior to the election. Such notice shall state the annual proceeds of the proposed levy, the purpose for which such proceeds are to be used, the number of years during which the levy shall run, and the estimated average additional tax rate expressed in dollars for each one hundred thousand dollars of the county auditor's appraised value as well as in mills for each one dollar of taxable value, outside the limitation imposed by Section 2 of Article XII, Ohio Constitution, as certified by the county auditor.
Last updated July 15, 2022 at 9:21 AM

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5705 | Tax Levy Law

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 5705.091 | County Developmental Disabilities General Fund - Capital Fund - Medicaid Reserve Fund.

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 5705.16 | Resolution for Transfer of Funds; Petition; Approval or Disapproval by Tax Commissioner.

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 5705.191 | Levy in Excess of Ten-Mill Limitation - Political Subdivisions Other Than Schools.

Section 5705.192 | Replacement Levies.

Section 5705.193 | County Anticipation Notes for Permanent Improvement or Class of Permanent Improvements.

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 5705.218 | Holding Special Elections on General Obligation Bonds for School District Purposes.

Section 5705.219 | Conversion of Existing Levies Imposed for the Purpose of Current Expenses Into a Levy Raising a Specified Amount of Tax Money.

Section 5705.2110 | Certification of Tax Amount.

Section 5705.2111 | Proposal for Levy in Excess of Limitation.

Section 5705.2112 | Tax Levy to Fund Acquisition of Classroom Facilities That Benefit the Qualifying Partnership.

Section 5705.2113 | Levy of Tax in Excess of Ten Mill Limitation for Purpose of Acquiring Classroom Facilities and Necessary Appurtenances.

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 5705.233 | General Obligation Bonds for Permanent Improvements to Criminal Justice Facilities.

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 5705.261 | Election on Decrease of an Increased Rate of Levy Approved for a Continuing Period of Time.

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 5705.32 | Budget Commission to Adjust Amounts Required - Revision of Estimate - Distribution - Hearing.

Section 5705.321 | Alternative Method of Apportionment.

Section 5705.322 | Reducing Taxing Authority of Counties in Connection With Developmental Disabilities General Fund.

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 5705.36 | Certification of Available Revenue - Additional Revenue - Amended Official Certificate.

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 5705.40 | Amending or Supplementing Appropriation Ordinance - Transfer - Unencumbered Balance - Appropriation for Contingencies.

Section 5705.41 | Restriction Upon Appropriation and Expenditure of Money - Certificate of Fiscal Officer.

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 5705.44 | Contracts Running Beyond Fiscal Year - Certificate Not Required on Contracts Payable From Utility Earnings.

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 5705.55 | Resolution Regarding Tax Levy in Excess of Limitation by Board of Lake Facilities Authority.

Section 5705.61 | Tax on Use, Lease or Occupancy of Public Real Property Not Used for Public Purpose.

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.