Effective: September 29, 2005
Latest Legislation: House Bill 66 - 126th General Assembly
Any appropriation ordinance or measure may be amended or supplemented, provided that such amendment or supplement shall comply with all provisions of law governing the taxing authority in making an original appropriation and that no appropriation for any purpose shall be reduced below an amount sufficient to cover all unliquidated and outstanding contracts or obligations certified from or against the appropriation. Transfers may be made by resolution or ordinance from one appropriation item to another, except that a board of county commissioners shall, at the request of the county board of elections, adopt a resolution to transfer funds from one appropriation item of the board of elections to another appropriation item of the board of elections unless the board of county commissioners determines that the transfer is sought for the purpose of providing employee bonuses or salary increases other than increases necessary to reimburse employees for overtime worked. At the close of each fiscal year, the unencumbered balance of each appropriation shall revert to the respective fund from which it was appropriated and shall be subject to future appropriations, provided that funds unexpended at the end of such fiscal year previously appropriated for the payment of obligations unliquidated and outstanding, or previously appropriated pursuant to section 321.261 of the Revised Code for the collection of delinquent taxes, need not be reappropriated, but such unexpended funds shall not be included by any budget-making body or board or any county budget commission in estimating the balance available for the purposes of the next or any succeeding fiscal year.
The annual appropriation measure, or an amendment or supplement thereto, may contain an appropriation for contingencies not to exceed the amount authorized by section 5705.29 of the Revised Code and in the case of a school district may also include a voluntary contingency reserve balance in the amount authorized by such section. By a two-thirds vote of all members of the taxing authority of a subdivision or taxing unit, expenditures may be authorized in pursuance of such contingency appropriation or voluntary contingency reserve balance for any lawful purpose for which public funds may be expended, if such purpose could not have reasonably been foreseen at the time of the adoption of the appropriation measure or, in the case of a voluntary contingency reserve balance, if the board of education requests payment of any portion of such balance.
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.