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Tax Library
OH
Ohio Revised Code
Title 57
Chapter 5705

Chapter 5705 - Tax Levy Law

Browse Chapter 5705 - Tax Levy Law

in: Chapter 5705 - Tax Levy Law

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Section 5705.01 - Tax Levy Law Definitions Section 5705.02 - Ten-mill Limitation Section 5705.03 - Authorization to Levy Taxes - Collection Section 5705.04 - Division of Taxes Levied Section 5705.05 - Purpose and Intent of General Levy for Current Expenses Section 5705.06 - Special Levies Without Vote of the People Within Ten-mill Limitation Section 5705.07 - Levies in Excess of Ten-mill Limitation Section 5705.08 - Certification by Fiscal Officer Section 5705.09 - Establishment of Funds Section 5705.10 - Use of Revenues Section 5705.11 - Distribution of Revenue Derived From Federal Government Section 5705.12 - Approval to Establish Special Funds Section 5705.13 - Reserve Balance Accounts - Special Revenue Fund - Capital Projects Fund Section 5705.14 - Transfer of Funds Section 5705.15 - Transfer of Public Funds - Exceptions Section 5705.16 - Resolution for Transfer of Funds; Petition; Approval or Disapproval by Tax Commissioner Section 5705.17 - [repealed Effective 7/17/1995 by H.b. 249, 121st General Assembly] Transfer Funds for General Assistance Section 5705.18 - Charter Prevails Over Ten-mill Limitation - Calculation of Tax Rate Section 5705.19 - Resolution Relative to Tax Levy in Excess of Ten-mill Limitation Section 5705.20 - Special Levy for Tuberculosis Treatment or Clinics Section 5705.21 - Special Election on Additional School District Levy Section 5705.22 - Additional Levy for County Hospitals Section 5705.23 - Special Levy for Public Library - Resolution - Submission to Electors Section 5705.24 - County Tax Levy for Support of Children Services Section 5705.25 - Submission of Proposed Levy - Notice of Election - Form of Ballot - Certification Section 5705.26 - Majority Vote Necessary for Levies Section 5705.27 - County Budget Commission Section 5705.28 - Adoption of Tax Budget - Procedure for Participation by Public Library Trustees Section 5705.29 - Contents of Tax Budget - Contingency Reserve Balance - Spending Reserve Section 5705.30 - Public Inspection of Budget - Hearing - Notice - Submission to County Auditor Section 5705.31 - Approval of Levies by Budget Commission - Minimum Levy Section 5705.32 - Budget Commission to Adjust Amounts Required - Revision of Estimate - Distribution - Hearing Section 5705.33 - Reduction of Operating Levy Section 5705.34 - Certification of Tax Levy - Revision of Budget Section 5705.35 - Contents of Certification Section 5705.36 - Certification of Available Revenue - Additional Revenue - Amended Official Certificate Section 5705.37 - Appeal to Board of Tax Appeals Section 5705.38 - Annual Appropriation Measures - Classification Section 5705.39 - Appropriations Limited by Estimated Revenue Section 5705.40 - Amending or Supplementing Appropriation Ordinance - Transfer - Unencumbered Balance - Appropriation for Contingencies Section 5705.41 - Restriction Upon Appropriation and Expenditure of Money Section 5705.42 - Grants by United States Government Section 5705.43 - Improvements Paid by Special Assessments Section 5705.44 - Contracts Running Beyond Fiscal Year - Certificate Not Required on Contracts Payable From Utility Earnings Section 5705.45 - Liability for Wrongful Payments From Public Funds - Enforcement Section 5705.46 - Payment of Current Payrolls Section 5705.47 - Existing Actions or Proceedings Section 5705.48 - Joint Budget Commission - Adjustment of Tax Rate Section 5705.49 - Subdivision's Power to Tax - Limitation Section 5705.50 - Subdivisions May Expend Local Funds for Real Property Inventory Section 5705.51 - Indirect Debt Limitation Section 5705.55 - Resolution Regarding Tax Levy in Excess of Limitation by Board of Lake Facilities Authority Section 5705.61 - Tax on Use, Lease or Occupancy of Public Real Property Not Used for Public Purpose Section 5705.62 - Payment of Tax Section 5705.63 - Distributing Tax Revenue Section 5705.71 - County Levy for Senior Citizens Services or Facilities Section 5705.72 - Levy of Tax in Excess of Limitation for Transportation Services Section 5705.091 - County Developmental Disabilities General Fund - Capital Fund - Medicaid Reserve Fund Section 5705.121 - Other Special Funds Section 5705.131 - Nonexpendable Trust Fund Section 5705.132 - Reserve Balance Account for Other Purposes Section 5705.191 - Levy in Excess of Ten-mill Limitation - Political Subdivisions Other Than Schools Section 5705.192 - [repealed Effective 1/1/2026 by H.b. 96, 136th General Assembly] Replacement Levies Section 5705.193 - County Anticipation Notes for Permanent Improvement or Class of Permanent Improvements Section 5705.194 - Levy in Excess of Ten-mill Limitation - Schools Section 5705.195 - [repealed Effective 1/1/2026 by H.b. 96, 136th General Assembly] Calculation of Millage and Years School Levy Shall Run Section 5705.196 - [repealed Effective 1/1/2026 by H.b. 96, 136th General Assembly] Submitting School Levy to Electors Section 5705.197 - [repealed Effective 1/1/2026 by H.b. 96, 136th General Assembly] Form of Ballot Section 5705.198 - Tax Levy by Joint Recreation District Section 5705.199 - School Levy in Excess of Ten-mill Limitation Section 5705.212 - School Levy of up to Five Incremental Taxes Section 5705.213 - Special School District Election on Levy for Current Expenses - Renewal Levy Section 5705.214 - Frequency of School District Elections Section 5705.215 - County School Financing District Levy Section 5705.216 - Issuing Additional Anticipation Notes for School Purposes Section 5705.217 - Holding Special Elections on Additional Tax for School District Purposes Section 5705.218 - Holding Special Elections on General Obligation Bonds for School District Purposes Section 5705.219 - Conversion of Existing Levies Imposed for the Purpose of Current Expenses Into a Levy Raising a Specified Amount of Tax Money Section 5705.221 - Additional Levy for County Alcohol, Drug Addiction, and Mental Health Programs Section 5705.222 - Additional Levy for County Developmental Disabilities Programs Section 5705.233 - General Obligation Bonds for Permanent Improvements to Criminal Justice Facilities Section 5705.251 - Election on Incremental Taxes for Schools Section 5705.252 - Election on Transportation Services Section 5705.261 - Election on Decrease of an Increased Rate of Levy Approved for a Continuing Period of Time Section 5705.281 - Waiving Requirement of Adoption of Tax Budget Section 5705.311 - Application of Levy to Annexed Territory Section 5705.312 - Increasing Minimum Levy to Pay Debt Service Section 5705.313 - Permitting Property Tax Rate Reduction When County Sales Tax Increased Section 5705.314 - Conducting Public Hearing on Proposed School Levy Section 5705.315 - Effect of Annexation on Minimum Municipal and Township Levies Section 5705.321 - Alternative Method of Apportionment Section 5705.322 - Reducing Taxing Authority of Counties in Connection With Developmental Disabilities General Fund Section 5705.341 - Right of Appeal Section 5705.391 - Board of Education Revenues and Expenditures Report Section 5705.392 - County Spending Plan Section 5705.411 - Anticipated Proceeds From Levy for Permanent Improvement Are Deemed Appropriated Section 5705.412 - Certificate of Revenue Required for School District Expenditures Section 5705.2110 - Certification of Tax Amount Section 5705.2111 - Proposal for Levy in Excess of Limitation Section 5705.2112 - Tax Levy to Fund Acquisition of Classroom Facilities That Benefit the Qualifying Partnership Section 5705.2113 - Levy of Tax in Excess of Ten Mill Limitation for Purpose of Acquiring Classroom Facilities and Necessary Appurtenances Section 5705.2114 - Career-technical Cooperative Education District Levy

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