Ohio Revised Code Chapter 5705 - Tax Levy Law

• Section 5705.01 - Tax Levy Law Definitions.
  As used in this chapter: (A) "Subdivision" means any county; municipal corporation; township; township police district; joint police district; township fire district; joint fire...
• Section 5705.02 - Ten-mill Limitation.
  The aggregate amount of taxes that may be levied on any taxable property in any subdivision or other taxing unit shall not in any...
• Section 5705.03 - Authorization To Levy Taxes - Collection.
  (A) The taxing authority of each subdivision may levy taxes annually, subject to the limitations of sections 5705.01 to 5705.47 of the Revised Code,...
• Section 5705.04 - Division Of Taxes Levied.
  The taxing authority of each subdivision shall divide the taxes levied into the following separate levies: (A) The general levy for debt charges within...
• Section 5705.05 - Purpose And Intent Of General Levy For Current Expenses.
  The purpose and intent of the general levy for current expenses is to provide one general operating fund derived from taxation from which any...
• Section 5705.06 - Special Levies Without Vote Of The People Within Ten-mill Limitation.
  The following special levies are hereby authorized without vote of the people: (A) A levy for any specific permanent improvement which the subdivision is...
• Section 5705.07 - Levies In Excess Of Ten-mill Limitation.
  The taxing authority of any subdivision may make tax levies authorized in excess of the ten-mill limitation by a vote of the people under...
• Section 5705.08 - Certification By Fiscal Officer.
  On or before the first Monday in May of each year, the fiscal officer of each subdivision , except school districts and the city...
• Section 5705.09 - Establishment Of Funds.
  Each subdivision shall establish the following funds: (A) General fund; (B) Sinking fund whenever the subdivision has outstanding bonds other than serial bonds; (C)...
• Section 5705.091 - County Developmental Disabilities General Fund - Capital Fund - Medicaid Reserve Fund.
  The board of county commissioners of each county shall establish a county developmental disabilities general fund. Notwithstanding section 5705.10 of the Revised Code, proceeds...
• Section 5705.10 - Use Of Revenues.
  (A) All revenue derived from the general levy for current expense within the ten-mill limitation, from any general levy for current expense authorized by...
• Section 5705.11 - Distribution Of Revenue Derived From Federal Government.
  Whenever lands are removed from the tax duplicate of a county under the act of June 28, 1938, 45 Stat. 535, 33 U.S.C. 701b,...
• Section 5705.12 - Approval To Establish Special Funds.
  In addition to the funds provided for by sections 5705.09, 5705.1215705.13, and 5705.131 of the Revised Code, the taxing authority of a subdivision may...
• Section 5705.121 - Other Special Funds.
  A municipal corporation may establish in the manner provided by law a sanitary police pension fund, an urban redevelopment tax increment equivalent fund, or...
• Section 5705.13 - Reserve Balance Accounts - Special Revenue Fund - Capital Projects Fund.
  (A) A taxing authority of a subdivision, by resolution or ordinance, may establish reserve balance accounts to accumulate currently available resources for the following...
• Section 5705.131 - Nonexpendable Trust Fund.
  A taxing authority of a subdivision may establish a nonexpendable trust fund for the purpose of receiving donations or contributions that the donor or...
• Section 5705.132 - Reserve Balance Account For Other Purposes.
  In addition to any reserve balance account established under section 5705.13 of the Revised Code, a board of township trustees, by resolution, may establish...
• Section 5705.14 - Transfer Of Funds.
  No transfer shall be made from one fund of a subdivision to any other fund, by order of the court or otherwise, except as...
• Section 5705.15 - Transfer Of Public Funds - Exceptions.
  In addition to the transfers authorized in section 5705.14 of the Revised Code, the taxing authority of any political subdivision may, in the manner...
• Section 5705.16 - Resolution For Transfer Of Funds - Petition - Approval By Tax Commissioner - Hearing - Certification.
  A resolution of the taxing authority of any political subdivision shall be passed by a majority of all the members thereof, declaring the necessity...
• Section 5705.17 - [Repealed].
  Effective Date: 07-17-1995
• Section 5705.18 - Charter Prevails Over Ten-mill Limitation - Calculation Of Tax Rate.
  Sections 5705.02 and 5705.32 of the Revised Code do not apply to the tax levies of any municipal corporation which, by its charter or...
• Section 5705.19 - Resolution Relative To Tax Levy In Excess Of Ten-mill Limitation.
  This section does not apply to school districts, county school financing districts, or lake facilities authorities. The taxing authority of any subdivision at any...
• Section 5705.191 - Levy In Excess Of Ten-mill Limitation - Political Subdivisions Other Than Schools.
  The taxing authority of any subdivision, other than the board of education of a school district or the taxing authority of a county school...
• Section 5705.192 - Replacement Levies.
  (A) For the purposes of this section only, "taxing authority" includes a township board of park commissioners appointed under section 511.18 of the Revised...
• Section 5705.193 - County Anticipation Notes For Permanent Improvement Or Class Of Permanent Improvements.
  When the electors of a county have approved a tax levy under section 5705.191 of the Revised Code for the purpose of providing funds...
• Section 5705.194 - Levy In Excess Of Ten-mill Limitation - Schools.
  The board of education of any city, local, exempted village, cooperative education, or joint vocational school district at any time may declare by resolution...
• Section 5705.195 - Calculation Of Millage And Years School Levy Shall Run.
  Within five days after the resolution is certified to the county auditor as provided by section 5705.194 of the Revised Code, the auditor shall...
• Section 5705.196 - Submitting School Levy To Electors.
  The election provided for in section 5705.194 of the Revised Code shall be held at the regular places for voting in the district, and...
• Section 5705.197 - Form Of Ballot.
  The form of the ballot to be used at the election provided for in section 5705.195 of the Revised Code shall be as follows:...
• Section 5705.198 - Tax Levy By Joint Recreation District.
  The taxing authority of a joint recreation district may levy a tax approved by the electors for the purpose stated in division (H) of...
• Section 5705.199 - School Levy In Excess Of Ten-mill Limitation.
  (A) At any time the board of education of a city, local, exempted village, cooperative education, or joint vocational school district, by a vote...
• Section 5705.20 - Special Levy For Tuberculosis Treatment Or Clinics.
  The board of county commissioners of any county, in any year, after providing the normal and customary percentage of the total general fund appropriations...
• Section 5705.21 - Special Election On Additional School District Levy.
  (A) At any time, the board of education of any city, local, exempted village, cooperative education, or joint vocational school district, by a vote...
• Section 5705.211 - Special Levy For School District Current Operating Expenses.
  (A) As used in this section: (1) "Adjusted charge-off increase" for a tax year means two and two-tenths per cent of the cumulative carryover...
• Section 5705.212 - School Levy Of Up To Five Incremental Taxes.
  (A) (1) The board of education of any school district, at any time and by a vote of two-thirds of all of its members,...
• Section 5705.213 - Special School District Election On Levy For Current Expenses - Renewal Levy.
  (A) (1) The board of education of any school district, at any time and by a vote of two-thirds of all of its members,...
• Section 5705.214 - Frequency Of School District Elections.
  Not more than three elections during any calendar year shall include the questions by a school district of tax levies proposed under any one...
• Section 5705.215 - County School Financing District Levy.
  (A) The governing board of an educational service center that is the taxing authority of a county school financing district, upon receipt of identical...
• Section 5705.216 - Issuing Additional Anticipation Notes For School Purposes.
  A board of education that has issued notes in anticipation of the proceeds of a permanent improvements levy in the maximum amount permitted under...
• Section 5705.217 - Holding Special Elections On Additional Tax For School District Purposes.
  (A) The board of education of a city, local, or exempted village school district, at any time by a vote of two-thirds of all...
• Section 5705.218 - Holding Special Elections On General Obligation Bonds For School District Purposes.
  (A) The board of education of a city, local, or exempted village school district, at any time by a vote of two-thirds of all...
• Section 5705.219 - Conversion Of Existing Levies Imposed For The Purpose Of Current Expenses Into A Levy Raising A Specified Amount Of Tax Money.
  (A) As used in this section: (1) "Eligible school district" means a city, local, or exempted village school district in which the taxes charged...
• Section 5705.2110 - Certification Of Tax Amount.
  (A) For purposes of this section: (1) "Carryover property" has the same meaning as in section 319.301 of the Revised Code. (2) "Residential/agricultural real...
• Section 5705.2111 - Proposal For Levy In Excess Of Limitation.
  (A) If the board of directors of a regional student education district created under section 3313.83 of the Revised Code desires to levy a...
• Section 5705.2112 - Tax Levy To Fund Acquisition Of Classroom Facilities That Benefit The Qualifying Partnership.
  (A) As used in this section and section 5705.2113 of the Revised Code: (1) "Qualifying partnership" has the same meaning as in section 3318.71...
• Section 5705.2113 - Levy Of Tax In Excess Of Ten Mill Limitation For Purpose Of Acquiring Classroom Facilities And Necessary Appurtenances.
  The fiscal board of a qualifying partnership may declare that it is necessary to issue general obligation bonds for the purpose of acquiring classroom...
• Section 5705.22 - Additional Levy For County Hospitals.
  The board of county commissioners of any county, at any time and in any year, after providing the normal and customary percentages of the...
• Section 5705.221 - Additional Levy For County Alcohol, Drug Addiction, And Mental Health Programs.
  (A) At any time, the board of county commissioners of any county by a majority vote of the full membership may declare by resolution...
• Section 5705.222 - Additional Levy For County Developmental Disabilities Programs.
  (A) At any time the board of county commissioners of any county by a majority vote of the full membership may declare by resolution...
• Section 5705.23 - Special Levy For Public Library - Resolution - Submission To Electors.
  The board of library trustees of any county, municipal corporation, school district, or township public library by a vote of two-thirds of all its...
• Section 5705.24 - County Tax Levy For Support Of Children Services.
  The board of county commissioners of any county, at any time and in any year, after providing the normal and customary percentage of the...
• Section 5705.25 - Submission Of Proposed Levy - Notice Of Election - Form Of Ballot - Certification.
  (A) A copy of any resolution adopted as provided in section 5705.19 or 5705.2111 of the Revised Code shall be certified by the taxing...
• Section 5705.251 - Election On Incremental Taxes For Schools.
  (A) A copy of a resolution adopted under section 5705.212 or 5705.213 of the Revised Code shall be certified by the board of education...
• Section 5705.252 - Election On Transportation Services.
  (A) If the legislative authority of a municipal corporation adopts a resolution for the purposes provided in section 306.55 of the Revised Code and...
• Section 5705.26 - Majority Vote Necessary For Levies.
  Except as otherwise provided in section 5705.191 of the Revised Code, if the majority of the electors voting on a levy authorized by sections...
• Section 5705.261 - Election On Decrease Of An Increased Rate Of Levy Approved For A Continuing Period Of Time.
  The question of decrease of an increased rate of levy approved for a continuing period of time by the voters of a subdivision or,...
• Section 5705.27 - County Budget Commission.
  There is hereby created in each county a county budget commission consisting of the county auditor, the county treasurer, and the prosecuting attorney. Upon...
• Section 5705.28 - Adoption Of Tax Budget - Procedure For Participation By Public Library Trustees.
  (A) Except as provided in division (B)(1) or (2) of this section or in section 5705.281 of the Revised Code, the taxing authority of...
• Section 5705.281 - Waiving Requirement Of Adoption Of Tax Budget.
  (A) Notwithstanding section 5705.28 of the Revised Code, the county budget commission, by an affirmative vote of a majority of the commission, including an...
• Section 5705.29 - Contents Of Tax Budget - Contingency Reserve Balance - Spending Reserve.
  This section does not apply to a subdivision or taxing unit for which the county budget commission has waived the requirement to adopt a...
• Section 5705.30 - Public Inspection Of Budget - Hearing - Notice - Submission To County Auditor.
  This section does not apply to a subdivision for which the county budget commission has waived the requirement to adopt a tax budget under...
• Section 5705.31 - Approval Of Levies By Budget Commission - Minimum Levy.
  The county auditor shall present to the county budget commission the annual tax budgets submitted under sections 5705.01 to 5705.47 of the Revised Code,...
• Section 5705.311 - Application Of Levy To Annexed Territory.
  During any tax year or years within which any territory annexed to a city or a village is not a part of the city...
• Section 5705.312 - Increasing Minimum Levy To Pay Debt Service.
  The county budget commission shall not increase the minimum levy of a municipal corporation pursuant to division (D) of section 5705.31 of the Revised...
• Section 5705.313 - Permitting Property Tax Rate Reduction When County Sales Tax Increased.
  (A) (1) Whenever a board of county commissioners adopts a resolution pursuant to section 5739.021 or 5739.026 of the Revised Code to levy or...
• Section 5705.314 - Conducting Public Hearing On Proposed School Levy.
  If the board of education of a city, local, or exempted village school district proposes to change its levy within the ten-mill limitation in...
• Section 5705.315 - Effect Of Annexation On Minimum Municipal And Township Levies.
  With respect to annexations granted on or after the effective date of this section and during any tax year or years within which any...
• Section 5705.32 - Budget Commission To Adjust Amounts Required - Revision Of Estimate - Distribution - Hearing.
  (A) The county budget commission shall adjust the estimated amounts required from the general property tax for each fund, as shown by the tax...
• Section 5705.321 - Alternative Method Of Apportionment.
  (A) As used in this section: (1) "City, located wholly or partially in the county, with the greatest population" means the city, located wholly...
• Section 5705.33 - Reduction Of Operating Levy.
  In the case of any subdivision which issued refunding bonds as provided in volume 116, Part 2, Ohio Laws, page 57, sections 1 to...
• Section 5705.331 - [Repealed].
  Effective Date: 06-28-1972
• Section 5705.34 - Certification Of Tax Levy - Revision Of Budget.
  When the budget commission has completed its work with respect to a tax budget or other information required to be provided under section 5705.281...
• Section 5705.341 - Right Of Appeal.
  Any person required to pay taxes on real, public utility, or tangible personal property in any taxing district or other political subdivision of this...
• Section 5705.35 - Contents Of Certification.
  (A) The certification of the budget commission to the taxing authority of each subdivision or taxing unit, as set forth in section 5705.34 of...
• Section 5705.36 - Certification Of Available Revenue - Additional Revenue - Amended Official Certificate.
  (A) (1) On or about the first day of each fiscal year, the fiscal officer of each subdivision and other taxing unit shall certify...
• Section 5705.37 - Appeal To Board Of Tax Appeals.
  The taxing authority of any subdivision, or the board of trustees of any public library, nonprofit corporation, or library association maintaining a free public...
• Section 5705.38 - Annual Appropriation Measures - Classification.
  (A) This division does not apply to school district appropriation measures. On or about the first day of each fiscal year, the taxing authority...
• Section 5705.39 - Appropriations Limited By Estimated Revenue.
  The total appropriations from each fund shall not exceed the total of the estimated revenue available for expenditure therefrom, as certified by the budget...
• Section 5705.391 - Board Of Education Spending Plan.
  (A) No later than July 1, 1998, the department of education and the auditor of state shall jointly adopt rules requiring boards of education...
• Section 5705.392 - County Spending Plan.
  (A) A board of county commissioners may adopt as a part of its annual appropriation measure a spending plan, or in the case of...
• Section 5705.40 - Amending Or Supplementing Appropriation Ordinance - Transfer - Unencumbered Balance - Appropriation For Contingencies.
  Any appropriation ordinance or measure may be amended or supplemented, provided that such amendment or supplement shall comply with all provisions of law governing...
• Section 5705.41 - Restriction Upon Appropriation And Expenditure Of Money - Certificate Of Fiscal Officer.
  No subdivision or taxing unit shall: (A) Make any appropriation of money except as provided in Chapter 5705. of the Revised Code; provided, that...
• Section 5705.411 - Anticipated Proceeds From Levy For Permanent Improvement Are Deemed Appropriated.
  Upon the approval of a tax levy by the electors of a county under section 5705.191 of the Revised Code for the purpose of...
• Section 5705.412 - Certificate Of Revenue Required For School District Expenditures.
  (A) As used in this section, "qualifying contract" means any agreement for the expenditure of money under which aggregate payments from the funds included...
• Section 5705.413 - [Repealed].
  Effective Date: 08-19-1994
• Section 5705.42 - Grants By United States Government.
  When the United States government or the state or any department, division, agency, authority, or unit thereof makes a grant or loan of money...
• Section 5705.43 - Improvements Paid By Special Assessments.
  In the case of an improvement, the cost of which is to be paid in whole or part by special assessments, a contract may...
• Section 5705.44 - Contracts Running Beyond Fiscal Year - Certificate Not Required On Contracts Payable From Utility Earnings.
  When contracts or leases run beyond the termination of the fiscal year in which they are made, the fiscal officer of the taxing authority...
• Section 5705.45 - Liability For Wrongful Payments From Public Funds - Enforcement.
  Any officer, employee, or other person who issues any order contrary to section 5705.41 of the Revised Code, or who expends or authorizes the...
• Section 5705.46 - Payment Of Current Payrolls.
  Each political subdivision may make expenditures for the payment of current payrolls upon the authority of a proper appropriation for such purpose, provided that...
• Section 5705.47 - Existing Actions Or Proceedings.
  Any act or proceeding taken prior to May 12, 1927, authorizing any tax or debt charge to be levied, or any contract or expenditure...
• Section 5705.48 - Joint Budget Commission - Adjustment Of Tax Rate.
  Whenever a taxing district is located in two or more counties, the budget commission of the counties in which such district is located shall...
• Section 5705.49 - Subdivision's Power To Tax - Limitation.
  Wherever in the Revised Code the taxing authorities of any subdivision, as defined in section 5705.01 of the Revised Code, are authorized to levy...
• Section 5705.50 - Subdivisions May Expend Local Funds For Real Property Inventory.
  Any housing authority or any political subdivision, including counties and the state, by resolution of the taxing authority of such subdivision, may incur indebtedness...
• Section 5705.51 - Indirect Debt Limitation.
  (A) As used in this section: (1) "Indirect debt limit" means such limitation, in effect at the time of issuance, upon the issuance of...
• Section 5705.55 - Resolution Regarding Tax Levy In Excess Of Limitation By Board Of Lake Facilities Authority.
  (A) The board of directors of a lake facilities authority, by a vote of two-thirds of all its members, may at any time declare...
• Section 5705.59 - [Repealed].
  Effective Date: 10-08-1963
• Section 5705.61 - Tax On Use, Lease Or Occupancy Of Public Real Property Not Used For Public Purpose.
  As used in this section: (A) "Effective tax rate" means that quotient obtained by dividing the taxes charged and payable on one thousand dollars...
• Section 5705.62 - Payment Of Tax.
  (A) As used in this section and section 5747.63 of the Revised Code, "subdivision" means a municipal corporation, township, park district, or county. (B)...
• Section 5705.63 - Distributing Tax Revenue.
  The total amount of taxes and penalties collected under section 5705.62 of the Revised Code shall be distributed semiannually, at the same time distribution...
• Section 5705.71 - County Levy For Senior Citizens Services Or Facilities.
  (A) The electors of a county may initiate the question of a tax levy for support of senior citizens services or facilities by the...
• Section 5705.72 - Levy Of Tax In Excess Of Limitation For Transportation Services.
  (A) As used in this section and in section 5705.25 of the Revised Code with regard to a levy submitted under this section, "electors"...

Last modified: October 10, 2016