Effective: October 17, 2019
Latest Legislation: House Bill 166 - 133rd General Assembly
In determining whether to reduce the taxing authority of a county under section 5705.32 of the Revised Code in connection with the balance of a county developmental disabilities general fund, the county budget commission shall take into consideration the five-year projection of revenues and expenditures prepared by the county board of developmental disabilities pursuant to section 5126.053 of the Revised Code.
Before making such a determination, the commission shall hold a hearing solely on the question of whether to reduce the taxing authority of the county in connection with the balance of that fund. The commission shall publish notice of the hearing in a newspaper of general circulation in the county once a week for two consecutive weeks or as provided in section 7.16 of the Revised Code. The second publication shall be not less than ten nor more than thirty days before the date of the hearing, and the notice shall include the date, time, place, and subject of the hearing, and a statement that a determination to reduce the taxing authority of the county may result in a decrease in revenue available to the county board of developmental disabilities.
Upon publishing the notice, the commission shall notify the board of county commissioners or board of developmental disabilities of the date, time, place, and subject of the hearing. Any board entitled to notice under this division may designate an officer or employee of such board to whom the commission shall deliver the notice.
The commission shall permit representatives of the county that established the fund to appear at such hearing and explain the financial needs of the county board of developmental disabilities.
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.