Chapter 5705 - TAX LEVY LAW
- 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 5705.091 - County developmental disabilities general fund - capital fund - medicaid reserve fund
- 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 5705.121 - Other special funds
- Section 5705.13 - Reserve balance accounts - special revenue fund - capital projects fund
- Section 5705.131 - Nonexpendable trust fund
- Section 5705.132 - Reserve balance account for other purposes
- Section 5705.14 - [Effective Until 4/30/2024] Transfer of funds
- Section 5705.14 - [Effective 4/30/2024] 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- Section 5705.17 - [Repealed]
- 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 5705.191 - Levy in excess of ten-mill limitation - political subdivisions other than schools
- Section 5705.192 - 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 - Calculation of millage and years school levy shall run
- Section 5705.196 - Submitting school levy to electors
- Section 5705.197 - Form of ballot
- Section 5705.198 - Tax levy by joint recreation district
- Section 5705.199 - School levy in excess of ten-mill limitation
- Section 5705.20 - Special levy for tuberculosis treatment or clinics
- Section 5705.21 - Special election on additional school district levy
- Section 5705.211 - [Repealed]
- 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 5705.2110 - 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
- Section 5705.22 - Additional levy for county hospitals
- 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 5705.23 - Special levy for public library - resolution - submission to electors
- Section 5705.233 - General obligation bonds for permanent improvements to criminal justice facilities
- 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 5705.251 - Election on incremental taxes for schools
- Section 5705.252 - Election on transportation services
- Section 5705.26 - Majority vote necessary for levies
- Section 5705.261 - Election on decrease of an increased rate of levy approved for a continuing period of time
- Section 5705.27 - County budget commission
- Section 5705.28 - Adoption of tax budget - procedure for participation by public library trustees
- Section 5705.281 - Waiving requirement of adoption of tax budget
- 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 5705.311 - 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 5705.32 - Budget commission to adjust amounts required - revision of estimate - distribution - hearing
- Section 5705.321 - Alternative method of apportionment
- Section 5705.322 - Reducing taxing authority of counties in connection with developmental disabilities general fund
- Section 5705.33 - Reduction of operating levy
- Section 5705.331 - [Repealed]
- Section 5705.34 - Certification of tax levy - revision of budget
- Section 5705.341 - Right of appeal
- 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 5705.391 - Board of education spending plan
- Section 5705.392 - County spending plan
- 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 5705.411 - Anticipated proceeds from levy for permanent improvement are deemed appropriated
- Section 5705.412 - Certificate of revenue required for school district expenditures
- Section 5705.413 - [Repealed]
- 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 5705.59 - [Repealed]
- 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