Ohio Revised Code
Chapter 5705 | Tax Levy Law
Section 5705.214 | Frequency of School District Elections.

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.