Ohio Revised Code
Chapter 709 | Annexation; Detachment
Section 709.12 | Apportioning of Indebtedness of Annexed Territory - Division of Funds.

Effective: December 1, 1967
Latest Legislation: Senate Bill 220 - 107th General Assembly
When proceedings have been commenced to annex a portion of a township, or portions of more than one township, to a municipal corporation upon which the tax levies made by the board of township trustees for the payment of the township debt do not apply, the county auditor shall ascertain and apportion the amount of existing net indebtedness of the township which shall be assumed and paid by the municipal corportion. The apportionment shall be made in the proportion of the total duplicate for the annexed territory transferred to the municipal corporation to the total tax duplicate remaining in and for the unannexed portion of the township. The auditor shall ascertain, adjust, and divide between the municipal corporation and the unannexed portion of the township any unencumbered balance on hand to the credit of any fund of such township, in the same proportion as is provided in this section for the division and apportionment of indebtedness. No division shall be made of a balance in any fund of a township that is required for the retirement of its indebtedness. In case any net indebtedness is assumed by the municipal corporation as provided in this section, the legislative authority of such municipal corporation shall provide for the payment of such indebtedness by the levy of taxes therefor, or by the appropriation from an appropriate fund. The proceeds of such levy or appropriation shall be transferred to the proper authorities of the township for the final redemption of its indebtedness.

Structure Ohio Revised Code

Ohio Revised Code

Title 7 | Municipal Corporations

Chapter 709 | Annexation; Detachment

Section 709.01 | Annexation and Detachment of Territory.

Section 709.011 | Clerk to Notify Board of Elections of Vacancies in Office and Change in Municipal Boundaries.

Section 709.012 | Reduction in Firefighting Force Resulting From Annexation of Township Territory.

Section 709.013 | Multiple Annexation Petitions Concerning Same Territory.

Section 709.014 | Fee Schedule for Annexation Costs.

Section 709.015 | Substantial Compliance With Procedural Requirements Is Sufficient to Grant Jurisdiction.

Section 709.02 | Petition for Annexation by Owners of Contiguous Real Estate.

Section 709.021 | Special Procedure Where Owners Unanimously Request Annexation.

Section 709.022 | Petition Where Owners Unanimously Request Annexation.

Section 709.023 | Special Annexation Procedure Where Land Is Not Excluded From Township.

Section 709.024 | Special Annexation Procedure for Purpose of Undertaking Significant Economic Development Project.

Section 709.03 | Petition Presented to Board of County Commissioners - Proceedings.

Section 709.031 | Report on Accuracy of Legal Description - Verification of Signatures.

Section 709.032 | Annexation Hearing.

Section 709.033 | Commissioners' Resolution Granting or Denying Annexation.

Section 709.04 | Accepting or Rejecting Annexation by Ordinance or Resolution.

Section 709.05 | Rejection of Application - Effect.

Section 709.06 | Proceedings When Application Allowed.

Section 709.07 | Appeal From Resolution Granting or Denying Petition.

Section 709.10 | Effective Date of Annexation and Rights of Inhabitants.

Section 709.11 | Territory Situated in More Than One County.

Section 709.12 | Apportioning of Indebtedness of Annexed Territory - Division of Funds.

Section 709.13 | Annexation of Territory Upon Action by Inhabitants Generally.

Section 709.14 | Preliminary Action by Legislative Authority.

Section 709.15 | Petition to Board of County Commissioners.

Section 709.16 | Petition by Municipal Corporation for Annexation.

Section 709.19 | Compensating Township for Lost Tax Revenue.

Section 709.191 | Annual Payments to Compensate for Lost Tax Revenue.

Section 709.192 | Annexation Agreements.

Section 709.20 | Rights When Annexation Complete.

Section 709.21 | Errors Not Fatal to Proceedings.

Section 709.22 | Annexation of Territory of One Municipal Corporation to a Contiguous Municipal Corporation.

Section 709.23 | Arrangement of Conditions of Annexation.

Section 709.24 | Petition for Annexation - Appointment of Commission.

Section 709.25 | Ordinance or Petition - Procedure.

Section 709.26 | Designation of Commissioners for Negotiation.

Section 709.27 | Procedure on Failure of Legislative Authority to Designate Commissioners.

Section 709.28 | Conditions of Annexation.

Section 709.29 | Submission of Question of Annexation to a Vote - Procedure.

Section 709.30 | Assent to Annexation - Election.

Section 709.31 | Election Results Certified.

Section 709.32 | Clerk of Municipal Corporation to Certify Transcripts.

Section 709.33 | Effective Date of Annexation.

Section 709.34 | Government of the Municipal Corporations.

Section 709.37 | Adjustment of Boundaries of Adjoining Municipal Corporations by Mutual Consent.

Section 709.38 | Petition for Detachment of Lands and Attachment to Contiguous Township - May Form New Township.

Section 709.39 | Petition to Submit Question of Detachment of Territory - Election.

Section 709.40 | Apportionment of Property, Funds, and Indebtedness.

Section 709.41 | Petition for Detachment of Farm Land.

Section 709.42 | Hearing - Decision.

Section 709.43 | Merger Defined.

Section 709.44 | Territory That May Be Merged.

Section 709.45 | Petition for Merger.

Section 709.451 | Merger in Lieu of Petition.

Section 709.452 | Submission of Question of Merger to Voters.

Section 709.46 | Disapproval or Approval of Merger.

Section 709.461 | Collaborative Formulation of Merger Conditions - Unincorporated Areas.

Section 709.462 | Vote on Merger Conditions - Agreement by Majority of Subdivision Members - Term of Commission.

Section 709.47 | Procedure After Disapproval or Approval.

Section 709.48 | No Petitions for Annexation After Merger Defeated.

Section 709.50 | Removal of Area.