Ohio Chapter 5705 — Tax Levy Law
103 sections hosted, reproduced from the official public-domain source.
- Ohio Rev. Code Ann. § 5705.01— Tax levy law definitions
- Ohio Rev. Code Ann. § 5705.02— Ten-mill limitation
- Ohio Rev. Code Ann. § 5705.03— Authorization to levy taxes - collection
- Ohio Rev. Code Ann. § 5705.04— Division of taxes levied
- Ohio Rev. Code Ann. § 5705.05— Purpose and intent of general levy for current expenses
- Ohio Rev. Code Ann. § 5705.06— Special levies without vote of the people within ten-mill limitation
- Ohio Rev. Code Ann. § 5705.07— Levies in excess of ten-mill limitation
- Ohio Rev. Code Ann. § 5705.08— Certification by fiscal officer
- Ohio Rev. Code Ann. § 5705.09— Establishment of funds
- Ohio Rev. Code Ann. § 5705.10— Use of revenues
- Ohio Rev. Code Ann. § 5705.11— Distribution of revenue derived from federal government
- Ohio Rev. Code Ann. § 5705.12— Approval to establish special funds
- Ohio Rev. Code Ann. § 5705.13— Reserve balance accounts - special revenue fund - capital projects fund
- Ohio Rev. Code Ann. § 5705.14— Transfer of funds
- Ohio Rev. Code Ann. § 5705.15— Transfer of public funds - exceptions
- Ohio Rev. Code Ann. § 5705.16— Resolution for transfer of funds; petition; approval or disapproval by tax commissioner
- Ohio Rev. Code Ann. § 5705.17— School district carryover balance ballot language
- Ohio Rev. Code Ann. § 5705.18— Charter prevails over ten-mill limitation - calculation of tax rate
- Ohio Rev. Code Ann. § 5705.19— Resolution relative to tax levy in excess of ten-mill limitation
- Ohio Rev. Code Ann. § 5705.20— Special levy for tuberculosis treatment or clinics
- Ohio Rev. Code Ann. § 5705.21— Special election on additional school district levy
- Ohio Rev. Code Ann. § 5705.22— Additional levy for county hospitals
- Ohio Rev. Code Ann. § 5705.23— Special levy for public library - resolution - submission to electors
- Ohio Rev. Code Ann. § 5705.24— County tax levy for support of children services
- Ohio Rev. Code Ann. § 5705.25— Submission of proposed levy - notice of election - form of ballot - certification
- Ohio Rev. Code Ann. § 5705.26— Majority vote necessary for levies
- Ohio Rev. Code Ann. § 5705.27— County budget commission
- Ohio Rev. Code Ann. § 5705.28— Adoption of tax budget - procedure for participation by public library trustees
- Ohio Rev. Code Ann. § 5705.29— Contents of tax budget - contingency reserve balance - spending reserve
- Ohio Rev. Code Ann. § 5705.30— Public inspection of budget - hearing - notice - submission to county auditor
- Ohio Rev. Code Ann. § 5705.31— Approval of levies by budget commission - minimum levy
- Ohio Rev. Code Ann. § 5705.32— Budget commission to adjust amounts required - revision of estimate - distribution - hearing
- Ohio Rev. Code Ann. § 5705.33— Reduction of operating levy
- Ohio Rev. Code Ann. § 5705.34— Certification of tax levy - revision of budget
- Ohio Rev. Code Ann. § 5705.35— Contents of certification
- Ohio Rev. Code Ann. § 5705.36— Certification of available revenue - additional revenue - amended official certificate
- Ohio Rev. Code Ann. § 5705.37— Appeal to board of tax appeals
- Ohio Rev. Code Ann. § 5705.38— Annual appropriation measures - classification
- Ohio Rev. Code Ann. § 5705.39— Appropriations limited by estimated revenue
- Ohio Rev. Code Ann. § 5705.40— Amending or supplementing appropriation ordinance - transfer - unencumbered balance - appropriation for contingencies
- Ohio Rev. Code Ann. § 5705.41— Restriction upon appropriation and expenditure of money
- Ohio Rev. Code Ann. § 5705.42— Grants by United States government
- Ohio Rev. Code Ann. § 5705.43— Improvements paid by special assessments
- Ohio Rev. Code Ann. § 5705.44— Contracts running beyond fiscal year - certificate not required on contracts payable from utility earnings
- Ohio Rev. Code Ann. § 5705.45— Liability for wrongful payments from public funds - enforcement
- Ohio Rev. Code Ann. § 5705.46— Payment of current payrolls
- Ohio Rev. Code Ann. § 5705.47— Existing actions or proceedings
- Ohio Rev. Code Ann. § 5705.48— Joint budget commission - adjustment of tax rate
- Ohio Rev. Code Ann. § 5705.49— Subdivision's power to tax - limitation
- Ohio Rev. Code Ann. § 5705.50— Subdivisions may expend local funds for real property inventory
- Ohio Rev. Code Ann. § 5705.51— Indirect debt limitation
- Ohio Rev. Code Ann. § 5705.55— Resolution regarding tax levy in excess of limitation by board of lake facilities authority
- Ohio Rev. Code Ann. § 5705.60— Fixed-sum levy rate adjustment
- Ohio Rev. Code Ann. § 5705.61— Tax on use, lease or occupancy of public real property not used for public purpose
- Ohio Rev. Code Ann. § 5705.62— Payment of tax
- Ohio Rev. Code Ann. § 5705.63— Distributing tax revenue
- Ohio Rev. Code Ann. § 5705.71— County levy for senior citizens services or facilities
- Ohio Rev. Code Ann. § 5705.72— Levy of tax in excess of limitation for transportation services
- Ohio Rev. Code Ann. § 5705.091— County developmental disabilities general fund - capital fund - medicaid reserve fund
- Ohio Rev. Code Ann. § 5705.121— Other special funds
- Ohio Rev. Code Ann. § 5705.131— Nonexpendable trust fund
- Ohio Rev. Code Ann. § 5705.132— Reserve balance account for other purposes
- Ohio Rev. Code Ann. § 5705.191— Levy in excess of ten-mill limitation - political subdivisions other than schools
- Ohio Rev. Code Ann. § 5705.193— County anticipation notes for permanent improvement or class of permanent improvements
- Ohio Rev. Code Ann. § 5705.194— Levy in excess of ten-mill limitation - schools
- Ohio Rev. Code Ann. § 5705.195— Fixed-sum levy: calculation of millage and term
- Ohio Rev. Code Ann. § 5705.196— Fixed-sum levy: submission of question to electors
- Ohio Rev. Code Ann. § 5705.197— Fixed-sum levy: form of ballot
- Ohio Rev. Code Ann. § 5705.198— Tax levy by joint recreation district
- Ohio Rev. Code Ann. § 5705.199— School levy in excess of ten-mill limitation
- Ohio Rev. Code Ann. § 5705.212— School levy of up to five incremental taxes
- Ohio Rev. Code Ann. § 5705.213— Special school district election on levy for current expenses - renewal levy
- Ohio Rev. Code Ann. § 5705.214— Frequency of school district elections
- Ohio Rev. Code Ann. § 5705.215— County school financing district levy
- Ohio Rev. Code Ann. § 5705.216— Issuing additional anticipation notes for school purposes
- Ohio Rev. Code Ann. § 5705.217— Holding special elections on additional tax for school district purposes
- Ohio Rev. Code Ann. § 5705.218— Holding special elections on general obligation bonds for school district purposes
- Ohio Rev. Code Ann. § 5705.219— Conversion of existing levies imposed for the purpose of current expenses into a levy raising a specified amount of tax money
- Ohio Rev. Code Ann. § 5705.221— Additional levy for county alcohol, drug addiction, and mental health programs
- Ohio Rev. Code Ann. § 5705.222— Additional levy for county developmental disabilities programs
- Ohio Rev. Code Ann. § 5705.233— General obligation bonds for permanent improvements to criminal justice facilities
- Ohio Rev. Code Ann. § 5705.251— Election on incremental taxes for schools
- Ohio Rev. Code Ann. § 5705.252— Election on transportation services
- Ohio Rev. Code Ann. § 5705.261— Election on decrease of an increased rate of levy approved for a continuing period of time
- Ohio Rev. Code Ann. § 5705.281— Waiving requirement of adoption of tax budget
- Ohio Rev. Code Ann. § 5705.311— Application of levy to annexed territory
- Ohio Rev. Code Ann. § 5705.312— Increasing minimum levy to pay debt service
- Ohio Rev. Code Ann. § 5705.313— Permitting property tax rate reduction when county sales tax increased
- Ohio Rev. Code Ann. § 5705.314— Conducting public hearing on proposed school levy
- Ohio Rev. Code Ann. § 5705.315— Effect of annexation on minimum municipal and township levies
- Ohio Rev. Code Ann. § 5705.316— Inflation limitation on levies within the ten-mill limitation
- Ohio Rev. Code Ann. § 5705.321— Alternative method of apportionment
- Ohio Rev. Code Ann. § 5705.322— Reducing taxing authority of counties in connection with developmental disabilities general fund
- Ohio Rev. Code Ann. § 5705.341— Right of appeal
- Ohio Rev. Code Ann. § 5705.391— Board of education revenues and expenditures report
- Ohio Rev. Code Ann. § 5705.392— County spending plan
- Ohio Rev. Code Ann. § 5705.411— Anticipated proceeds from levy for permanent improvement are deemed appropriated
- Ohio Rev. Code Ann. § 5705.412— Certificate of revenue required for school district expenditures
- Ohio Rev. Code Ann. § 5705.2110— Certification of tax amount
- Ohio Rev. Code Ann. § 5705.2111— Proposal for levy in excess of limitation
- Ohio Rev. Code Ann. § 5705.2112— Tax levy to fund acquisition of classroom facilities that benefit the qualifying partnership
- Ohio Rev. Code Ann. § 5705.2113— Levy of tax in excess of ten mill limitation for purpose of acquiring classroom facilities and necessary appurtenances
- Ohio Rev. Code Ann. § 5705.2114— Career-technical cooperative education district levy