Ohio Revised Code Chapter 5748 - School District Income Tax

• Section 5748.01 - School District Income Tax Definitions.
  As used in this chapter: (A) "School district income tax" means an income tax adopted under one of the following: (1) Former section 5748.03...
• Section 5748.011 - [Repealed].
  Effective Date: 06-30-2006; 04-04-2007
• Section 5748.02 - School District Income Tax Proposal And Election.
  (A) The board of education of any school district, except a joint vocational school district, may declare, by resolution, the necessity of raising annually...
• Section 5748.021 - Replacement Tax Under Rc 5748.02 - Submission To Electors.
  A board of education that levies a tax under section 5748.02 of the Revised Code on the school district income of individuals and estates...
• Section 5748.022 - Resolution Reducing Tax Rate.
  A majority of the members of a board of education of a school district levying a tax under section 5748.02 of the Revised Code...
• Section 5748.03 - Ballot Form.
  (A) The form of the ballot on a question submitted to the electors under section 5748.02 of the Revised Code shall be as follows:...
• Section 5748.04 - Petition For Election Repealing Tax.
  (A) The question of the repeal of a school district income tax levied for more than five years may be initiated not more than...
• Section 5748.05 - Issuing Anticipation Notes.
  After the approval by the electors of a resolution under section 5748.03 , 5748.08, or 5748.09 of the Revised Code to impose a school...
• Section 5748.06 - Credit Against Tax For Senior Citizens.
  For a taxpayer sixty-five years of age or older during the taxable year, a credit shall be permitted against the tax otherwise due under...
• Section 5748.08 - Income Tax And Bond Issue Submitted As One Question On Ballot.
  (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 5748.081 - Procedure For Levying Replacement Tax Under Rc 5748.08.
  A board of education of a school district that, under divisions (A)(1), (D)(1), and (E) of section 5748.08or under section 5748.09 of the Revised...
• Section 5748.09 - Authority For School District To Place Property And Income Tax Levies On Ballot As Combined Issue.
  (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...

Last modified: October 10, 2016