Ohio Revised Code
Title 57 | Taxation
Chapter 5705 | Tax Levy Law

Section 5705.06 | Special Levies Without Vote of the People Within Ten-Mill Limitation. - Effective: December 30, 2008 Latest Legislation: House Bill 458 -...

Section 5705.07 | Levies in Excess of Ten-Mill Limitation. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5705.08 | Certification by Fiscal Officer. - Effective: September 10, 2012 Latest Legislation: House Bill 487 -...

Section 5705.09 | Establishment of Funds. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5705.091 | County Developmental Disabilities General Fund - Capital Fund - Medicaid Reserve Fund. - Effective: October 12, 2016 Latest Legislation: House Bill 158 -...

Section 5705.10 | Use of Revenues. - Effective: April 6, 2017 Latest Legislation: House Bill 438 -...

Section 5705.11 | Distribution of Revenue Derived From Federal Government. - Effective: March 19, 1972 Latest Legislation: House Bill 475 -...

Section 5705.12 | Approval to Establish Special Funds. - Effective: July 22, 1998 Latest Legislation: House Bill 426 -...

Section 5705.121 | Other Special Funds. - Effective: March 22, 2019 Latest Legislation: House Bill 500 -...

Section 5705.13 | Reserve Balance Accounts - Special Revenue Fund - Capital Projects Fund. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5705.131 | Nonexpendable Trust Fund. - Effective: July 22, 1998 Latest Legislation: House Bill 426 -...

Section 5705.132 | Reserve Balance Account for Other Purposes. - Effective: September 21, 2006 Latest Legislation: House Bill 385 -...

Section 5705.14 | Transfer of Funds. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5705.15 | Transfer of Public Funds - Exceptions. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5705.16 | Resolution for Transfer of Funds; Petition; Approval or Disapproval by Tax Commissioner. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5705.18 | Charter Prevails Over Ten-Mill Limitation - Calculation of Tax Rate. - Effective: November 4, 1959 Latest Legislation: House Bill 626 -...

Section 5705.19 | Resolution Relative to Tax Levy in Excess of Ten-Mill Limitation. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5705.191 | Levy in Excess of Ten-Mill Limitation - Political Subdivisions Other Than Schools. - Effective: June 26, 2012 Latest Legislation: Senate Bill 321 -...

Section 5705.192 | Replacement Levies. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.193 | County Anticipation Notes for Permanent Improvement or Class of Permanent Improvements. - Effective: September 17, 1991 Latest Legislation: House Bill 207 -...

Section 5705.194 | Levy in Excess of Ten-Mill Limitation - Schools. - Effective: November 2, 2018 Latest Legislation: House Bill 87 -...

Section 5705.195 | Calculation of Millage and Years School Levy Shall Run. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.196 | Submitting School Levy to Electors. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.197 | Form of Ballot. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.198 | Tax Levy by Joint Recreation District. - Effective: September 17, 1991 Latest Legislation: House Bill 207 -...

Section 5705.199 | School Levy in Excess of Ten-Mill Limitation. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.20 | Special Levy for Tuberculosis Treatment or Clinics. - Effective: July 2, 2010 Latest Legislation: House Bill 48 -...

Section 5705.21 | Special Election on Additional School District Levy. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.212 | School Levy of Up to Five Incremental Taxes. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.213 | Special School District Election on Levy for Current Expenses - Renewal Levy. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.214 | Frequency of School District Elections. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 5705.215 | County School Financing District Levy. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.216 | Issuing Additional Anticipation Notes for School Purposes. - Effective: October 1, 2012 Latest Legislation: House Bill 525 -...

Section 5705.217 | Holding Special Elections on Additional Tax for School District Purposes. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5705.218 | Holding Special Elections on General Obligation Bonds for School District Purposes. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.219 | Conversion of Existing Levies Imposed for the Purpose of Current Expenses Into a Levy Raising a Specified Amount of Tax Money. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.2110 | Certification of Tax Amount. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5705.2111 | Proposal for Levy in Excess of Limitation. - Effective: July 2, 2010 Latest Legislation: House Bill 48 -...

Section 5705.2112 | Tax Levy to Fund Acquisition of Classroom Facilities That Benefit the Qualifying Partnership. - Effective: December 22, 2015 Latest Legislation: House Bill 340 -...

Section 5705.2113 | Levy of Tax in Excess of Ten Mill Limitation for Purpose of Acquiring Classroom Facilities and Necessary Appurtenances. - Effective: December 22, 2015 Latest Legislation: House Bill 340 -...

Section 5705.22 | Additional Levy for County Hospitals. - Effective: July 2, 2010 Latest Legislation: House Bill 48 -...

Section 5705.221 | Additional Levy for County Alcohol, Drug Addiction, and Mental Health Programs. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5705.222 | Additional Levy for County Developmental Disabilities Programs. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5705.23 | Special Levy for Public Library - Resolution - Submission to Electors. - Effective: June 26, 2012 Latest Legislation: Senate Bill 321 -...

Section 5705.233 | General Obligation Bonds for Permanent Improvements to Criminal Justice Facilities. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.24 | County Tax Levy for Support of Children Services. - Effective: July 2, 2010 Latest Legislation: House Bill 48 -...

Section 5705.25 | Submission of Proposed Levy - Notice of Election - Form of Ballot - Certification. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.251 | Election on Incremental Taxes for Schools. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.252 | Election on Transportation Services. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5705.26 | Majority Vote Necessary for Levies. - Effective: June 26, 2012 Latest Legislation: Senate Bill 321 -...

Section 5705.261 | Election on Decrease of an Increased Rate of Levy Approved for a Continuing Period of Time. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.27 | County Budget Commission. - Effective: July 2, 2010 Latest Legislation: House Bill 48 -...

Section 5705.28 | Adoption of Tax Budget - Procedure for Participation by Public Library Trustees. - Effective: September 10, 2012 Latest Legislation: House Bill 487 -...

Section 5705.281 | Waiving Requirement of Adoption of Tax Budget. - Effective: June 26, 2012 Latest Legislation: Senate Bill 321 -...

Section 5705.29 | Contents of Tax Budget - Contingency Reserve Balance - Spending Reserve. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5705.30 | Public Inspection of Budget - Hearing - Notice - Submission to County Auditor. - Effective: September 10, 2012 Latest Legislation: House Bill 487 -...

Section 5705.31 | Approval of Levies by Budget Commission - Minimum Levy. - Effective: June 20, 2008 Latest Legislation: Senate Bill 185 -...

Section 5705.311 | Application of Levy to Annexed Territory. - Effective: January 9, 1961 Latest Legislation: House Bill 1 -...

Section 5705.312 | Increasing Minimum Levy to Pay Debt Service. - Effective: October 17, 1979 Latest Legislation: House Bill 638 -...

Section 5705.313 | Permitting Property Tax Rate Reduction When County Sales Tax Increased. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5705.314 | Conducting Public Hearing on Proposed School Levy. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5705.315 | Effect of Annexation on Minimum Municipal and Township Levies. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5705.32 | Budget Commission to Adjust Amounts Required - Revision of Estimate - Distribution - Hearing. - Effective: June 20, 2008 Latest Legislation: Senate Bill 185 -...

Section 5705.321 | Alternative Method of Apportionment. - Effective: June 20, 2008 Latest Legislation: Senate Bill 185 -...

Section 5705.322 | Reducing Taxing Authority of Counties in Connection With Developmental Disabilities General Fund. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5705.33 | Reduction of Operating Levy. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5705.34 | Certification of Tax Levy - Revision of Budget. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5705.341 | Right of Appeal. - Effective: June 26, 2012 Latest Legislation: Senate Bill 321 -...

Section 5705.35 | Contents of Certification. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5705.36 | Certification of Available Revenue - Additional Revenue - Amended Official Certificate. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5705.37 | Appeal to Board of Tax Appeals. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5705.38 | Annual Appropriation Measures - Classification. - Effective: September 10, 2012 Latest Legislation: House Bill 487 -...

Section 5705.39 | Appropriations Limited by Estimated Revenue. - Effective: September 26, 2003 Latest Legislation: House Bill 95 -...

Section 5705.391 | Board of Education Spending Plan. - Effective: November 2, 2018 Latest Legislation: House Bill 87, Senate...

Section 5705.392 | County Spending Plan. - Effective: September 28, 2012 Latest Legislation: House Bill 509 -...

Section 5705.40 | Amending or Supplementing Appropriation Ordinance - Transfer - Unencumbered Balance - Appropriation for Contingencies. - Effective: September 29, 2005 Latest Legislation: House Bill 66 -...

Section 5705.41 | Restriction Upon Appropriation and Expenditure of Money - Certificate of Fiscal Officer. - Effective: September 28, 2012 Latest Legislation: House Bill 509 -...

Section 5705.411 | Anticipated Proceeds From Levy for Permanent Improvement Are Deemed Appropriated. - Effective: September 29, 1961 Latest Legislation: Senate Bill 399 -...

Section 5705.412 | Certificate of Revenue Required for School District Expenditures. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5705.42 | Grants by United States Government. - Effective: March 17, 1989 Latest Legislation: Senate Bill 143 -...

Section 5705.43 | Improvements Paid by Special Assessments. - Effective: September 24, 1963 Latest Legislation: Senate Bill 263 -...

Section 5705.44 | Contracts Running Beyond Fiscal Year - Certificate Not Required on Contracts Payable From Utility Earnings. - Effective: October 6, 2009 Latest Legislation: Senate Bill 79 -...

Section 5705.45 | Liability for Wrongful Payments From Public Funds - Enforcement. - Effective: November 1, 1977 Latest Legislation: House Bill 219 -...

Section 5705.46 | Payment of Current Payrolls. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5705.47 | Existing Actions or Proceedings. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5705.48 | Joint Budget Commission - Adjustment of Tax Rate. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5705.49 | Subdivision's Power to Tax - Limitation. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5705.50 | Subdivisions May Expend Local Funds for Real Property Inventory. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5705.51 | Indirect Debt Limitation. - Effective: June 3, 2002 Latest Legislation: House Bill 129 -...

Section 5705.55 | Resolution Regarding Tax Levy in Excess of Limitation by Board of Lake Facilities Authority. - Effective: September 13, 2022 Latest Legislation: House Bill 140 -...

Section 5705.61 | Tax on Use, Lease or Occupancy of Public Real Property Not Used for Public Purpose. - Effective: April 4, 1985 Latest Legislation: Senate Bill 201 -...

Section 5705.62 | Payment of Tax. - Effective: March 15, 1979 Latest Legislation: House Bill 318 -...

Section 5705.63 | Distributing Tax Revenue. - Effective: March 15, 1979 Latest Legislation: House Bill 318 -...

Section 5705.71 | County Levy for Senior Citizens Services or Facilities. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5705.72 | Levy of Tax in Excess of Limitation for Transportation Services. - Effective: September 10, 2012 Latest Legislation: House Bill 487 -...

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Ohio Revised Code Title 57 | Taxation Chapter 5705 | Tax Levy Law

Ohio Revised Code
Title 57 | Taxation
Chapter 5705 | Tax Levy Law