State Codes and Statutes
Statutes > Ohio > Title57 > Chapter57055705.01 Tax levy law definitions.
5705.02 Ten-mill limitation.
5705.03 Authorization to levy taxes - collection.
5705.04 Division of taxes levied.
5705.05 Purpose and intent of general levy for current expenses.
5705.06 Special levies without vote of the people within ten-mill limitation.
5705.07 Levies in excess of ten-mill limitation.
5705.08 Certification by fiscal officer.
5705.09 Establishment of funds.
5705.091 County developmental disabilities general fund - capital fund - medicaid reserve fund.
5705.10 Use of revenues.
5705.11 Distribution of revenue derived from federal government.
5705.12 Approval to establish special funds.
5705.121 Other special funds.
5705.13 Reserve balance accounts - special revenue fund - capital projects fund.
5705.131 Nonexpendable trust fund.
5705.132 Reserve balance account for other purposes.
5705.14 Transfer of funds.
5705.15 Transfer of public funds - exceptions.
5705.16 Resolution for transfer of funds - petition - approval by tax commissioner - hearing - certification.
5705.17 [Repealed].
5705.18 Charter prevails over ten-mill limitation - calculation of tax rate.
5705.19 Resolution relative to tax levy in excess of ten-mill limitation.
5705.191 Levy in excess of ten-mill limitation - political subdivisions other than schools.
5705.192 Replacement levies.
5705.193 County anticipation notes for permanent improvement or class of permanent improvements.
5705.194 Levy in excess of ten-mill limitation - schools.
5705.195 Calculation of millage and years school levy shall run.
5705.196 Submitting school levy to electors.
5705.197 Form of ballot.
5705.198 Tax levy by joint recreation district.
5705.199 School levy in excess of ten-mill limitation.
5705.20 Special levy for tuberculosis treatment or clinics.
5705.21 Special election on additional school district levy.
5705.211 Special levy for school district current operating expenses.
5705.212 School levy of up to five incremental taxes.
5705.213 Special school district election on levy for current expenses - renewal levy.
5705.214 Frequency of school district elections.
5705.215 County school financing district levy.
5705.216 Issuing additional anticipation notes for school purposes.
5705.217 Holding special elections on additional tax for school district purposes.
5705.218 Holding special elections on general obligation bonds for school district purposes.
5705.219 Conversion of existing levies imposed for the purpose of current expenses into a levy raising a specified amount of tax money.
5705.2110 Certification of tax amount.
5705.2111 Proposal for levy in excess of limitation.
5705.22 Additional levy for county hospitals.
5705.221 Additional levy for county alcohol, drug addiction, and mental health programs.
5705.222 Additional levy for county developmental disabilities programs.
5705.23 Special levy for public library - resolution - submission to electors.
5705.24 County tax levy for support of children services.
5705.25 Submission of proposed levy - notice of election - form of ballot - certification.
5705.251 Election on incremental taxes for schools.
5705.26 Majority vote necessary for levies.
5705.261 Election on decrease of an increased rate of levy approved for a continuing period of time.
5705.27 County budget commission.
5705.28 Adoption of tax budget - procedure for participation by public library trustees.
5705.281 Waiving requirement of adoption of tax budget.
5705.29 Contents of tax budget - contingency reserve balance - spending reserve.
5705.30 Public inspection of budget - hearing - notice - submission to county auditor.
5705.31 Approval of levies by budget commission - minimum levy.
5705.311 Application of levy to annexed territory.
5705.312 Increasing minimum levy to pay debt service.
5705.313 Permitting property tax rate reduction when county sales tax increased.
5705.314 Conducting public hearing on proposed school levy.
5705.315 Effect of annexation on minimum municipal and township levies.
5705.32 Budget commission to adjust amounts required - revision of estimate - distribution - hearing.
5705.321 Alternative method of apportionment.
5705.33 Reduction of operating levy.
5705.331 [Repealed].
5705.34 Certification of tax levy - revision of budget.
5705.341 Right of appeal.
5705.35 Contents of certification.
5705.36 Certification of available revenue - additional revenue - amended official certificate.
5705.37 Appeal to board of tax appeals.
5705.38 Annual appropriation measures - classification.
5705.39 Appropriations limited by estimated revenue.
5705.391 Board of education spending plan.
5705.392 County spending plan.
5705.40 Amending or supplementing appropriation ordinance - transfer - unencumbered balance - appropriation for contingencies.
5705.41 Restriction upon appropriation and expenditure of money - certificate of fiscal officer.
5705.411 Anticipated proceeds from levy for permanent improvement are deemed appropriated.
5705.412 Certificate of revenue required for school district expenditures.
5705.413 [Repealed].
5705.42 Grants by United States government.
5705.43 Improvements paid by special assessments.
5705.44 Contracts running beyond fiscal year - certificate not required on contracts payable from utility earnings.
5705.45 Liability for wrongful payments from public funds - enforcement.
5705.46 Payment of current payrolls.
5705.47 Existing actions or proceedings.
5705.48 Joint budget commission - adjustment of tax rate.
5705.49 Subdivision's power to tax - limitation.
5705.50 Subdivisions may expend local funds for real property inventory.
5705.51 Indirect debt limitation.
5705.59 [Repealed].
5705.61 Tax on use, lease or occupancy of public real property not used for public purpose.
5705.62 Payment of tax.
5705.63 Distributing tax revenue.
5705.71 County levy for senior citizens services or facilities.
