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Ohio Statutes, Title 57

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Title 57, Title 57. Taxation

33 chapters · 1,351 sections in this title.

All chapters in Title 571,351 Ch 5747, Chapter 5747 | Income Tax110 Ch 5709, Chapter 5709 | Taxable Property - Ex…107 Ch 5705, Chapter 5705 | Tax Levy Law103 Ch 5703, Chapter 5703 | Department Of Taxation92 Ch 5733, Chapter 5733 | Corporation Franchise Tax77 Ch 5727, Chapter 5727 | Public Utilities68 Ch 5739, Chapter 5739 | Sales Tax66 Ch 5743, Chapter 5743 | Cigarette Tax66 Ch 5715, Chapter 5715 | Boards Of Revision; E…57 Ch 5731, Chapter 5731 | Estate Tax55 Ch 5735, Chapter 5735 | Motor Fuel Tax55 Ch 5721, Chapter 5721 | Delinquent Lands51 Ch 5713, Chapter 5713 | Assessing Real Estate44 Ch 5711, Chapter 5711 | Listing Personal Property37

103 sections·Filtered byTitle 57✕Ch 5705✕

Ohio Rev. Code Ann. § 5705.01 Tax levy law definitions
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As used in this chapter: (A) "Subdivision" means any county; municipal corporation; township; township police district; joint police district; township fire district; joint fire district; joint ambulance district; joint emergency medical services district; fire and ambulance dist…
Ohio Rev. Code Ann. § 5705.02 Ten-mill limitation
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The aggregate amount of taxes that may be levied on any taxable property in any subdivision or other taxing unit shall not in any one year exceed ten mills on each dollar of tax valuation of such subdivision or other taxing unit, except for taxes specifically authorized to be lev…
Ohio Rev. Code Ann. § 5705.03 Authorization to levy taxes - collection
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(A) The taxing authority of each subdivision may levy taxes annually, subject to the limitations of sections 5705.01 to 5705.47 of the Revised Code, on the real and personal property within the subdivision for the purpose of paying the current operating expenses of the subdivisio…
Ohio Rev. Code Ann. § 5705.04 Division of taxes levied
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The taxing authority of each subdivision shall divide the taxes levied into the following separate levies:(A) The general levy for debt charges within the ten-mill limitation;(B) The general levy for current expense within the ten-mill limitation;(C) Special levies authorized by …

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Ohio Rev. Code Ann. § 5705.05 Purpose and intent of general levy for current expenses

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The purpose and intent of the general levy for current expenses is to provide one general operating fund derived from taxation from which any expenditures for current expenses of any kind may be made. The taxing authority of a political subdivision may include in such levy the am…

Ohio Rev. Code Ann. § 5705.06 Special levies without vote of the people within ten-mill limitation

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The following special levies are hereby authorized without vote of the people: (A) A levy for any specific permanent improvement which the subdivision is authorized by law to acquire, construct, or improve, or any class of such improvements which could be included in a single bon…

Ohio Rev. Code Ann. § 5705.07 Levies in excess of ten-mill limitation

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The taxing authority of any subdivision may make tax levies authorized in excess of the ten-mill limitation by a vote of the people under the law applicable thereto, irrespective of all limitations on the tax rate.

Ohio Rev. Code Ann. § 5705.08 Certification by fiscal officer

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On or before the first Monday in May of each year, the fiscal officer of each subdivision, except school districts and the city of Cincinnati, shall certify to its taxing authority the amount necessary to provide for the payment of final judgments against the subdivision, except …

Ohio Rev. Code Ann. § 5705.09 Establishment of funds

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Each subdivision shall establish the following funds:(A) General fund;(B) Sinking fund whenever the subdivision has outstanding bonds other than serial bonds;(C) Bond retirement fund, for the retirement of serial bonds, notes, or certificates of indebtedness;(D) A special fund fo…

Ohio Rev. Code Ann. § 5705.091 County developmental disabilities general fund - capital fund - medicaid reserve fund

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The board of county commissioners of each county shall establish a county developmental disabilities general fund. Notwithstanding section 5705.10 of the Revised Code, proceeds from levies under section 5705.222 and division (L) of section 5705.19 of the Revised Code shall be dep…

Ohio Rev. Code Ann. § 5705.10 Use of revenues

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(A) All revenue derived from the general levy for current expense within the ten-mill limitation, from any general levy for current expense authorized by vote in excess of the ten-mill limitation, and from sources other than the general property tax, unless its use for a particul…

Ohio Rev. Code Ann. § 5705.11 Distribution of revenue derived from federal government

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Whenever lands are removed from the tax duplicate of a county under the act of June 28, 1938, 45 Stat. 535, 33 U.S.C.A. 701b, or the "Flood Control Act of 1954," 68 Stat. 1266, U.S.C.A. 701c-3, and the federal government makes payments to the county in lieu of the general real pr…

Ohio Rev. Code Ann. § 5705.12 Approval to establish special funds

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In addition to the funds provided for by sections 5705.09, 5705.121, 5705.13, and 5705.131 of the Revised Code, the taxing authority of a subdivision may establish, with the approval of and in the manner prescribed by the auditor of state, such other funds as are desirable, and m…

Ohio Rev. Code Ann. § 5705.121 Other special funds

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A municipal corporation may establish in the manner provided by law a sanitary police pension fund, an urban redevelopment tax increment equivalent fund, or a cemetery fund. A township may establish by law a cemetery fund. A subdivision that levies a tax for the purpose described…

Ohio Rev. Code Ann. § 5705.13 Reserve balance accounts - special revenue fund - capital projects fund

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(A) A taxing authority of a subdivision, by resolution or ordinance, may establish reserve balance accounts to accumulate currently available resources for the following purposes: (1) To stabilize subdivision budgets against cyclical changes in revenues and expenditures; (2) Exce…

Ohio Rev. Code Ann. § 5705.131 Nonexpendable trust fund

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A taxing authority of a subdivision may establish a nonexpendable trust fund for the purpose of receiving donations or contributions that the donor or contributor requires to be maintained intact. The principal of such fund may be invested, and the investment earnings on the prin…

Ohio Rev. Code Ann. § 5705.132 Reserve balance account for other purposes

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In addition to any reserve balance account established under section 5705.13 of the Revised Code, a board of township trustees, by resolution, may establish a reserve balance account to accumulate currently available resources for any purpose for which the board may lawfully expe…

Ohio Rev. Code Ann. § 5705.14 Transfer of funds

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No transfer shall be made from one fund of a subdivision to any other fund, by order of the court or otherwise, except as follows: (A) The unexpended balance in a bond fund that is no longer needed for the purpose for which such fund was created shall be transferred to the sinkin…

Ohio Rev. Code Ann. § 5705.15 Transfer of public funds - exceptions

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In addition to the transfers authorized in section 5705.14 of the Revised Code, the taxing authority of any political subdivision may, in the manner provided in this section and section 5705.16 of the Revised Code, transfer from one fund to another any public funds under its supe…

Ohio Rev. Code Ann. § 5705.16 Resolution for transfer of funds; petition; approval or disapproval by tax commissioner

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A resolution of the taxing authority of any political subdivision shall be passed by a majority of all the members thereof, declaring the necessity for the transfer of funds authorized by section 5705.15 of the Revised Code, and such taxing authority shall submit to the tax commi…

Ohio Rev. Code Ann. § 5705.17 School district carryover balance ballot language

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(A) As used in this section: (1) "Qualifying levy" means any levy in excess of the ten-mill limitation for current expenses or current operating expenses. (2) "School district" means a city, local, or exempted village school district. (B) Notwithstanding anything in the Revised C…

Ohio Rev. Code Ann. § 5705.18 Charter prevails over ten-mill limitation - calculation of tax rate

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Sections 5705.02 and 5705.32 of the Revised Code do not apply to the tax levies of any municipal corporation which, by its charter or amendment thereto, provides for a limitation of the total tax rate which may be levied without a vote of the people for all the purposes of the mu…

Ohio Rev. Code Ann. § 5705.19 Resolution relative to tax levy in excess of ten-mill limitation

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This section does not apply to school districts, county school financing districts, or lake facilities authorities. The taxing authority of any subdivision at any time and in any year, by vote of two-thirds of all the members of the taxing authority, may declare by resolution and…

Ohio Rev. Code Ann. § 5705.191 Levy in excess of ten-mill limitation - political subdivisions other than schools

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The taxing authority of any subdivision, other than the board of education of a school district or the taxing authority of a county school financing district, by a vote of two-thirds of all its members, may declare by resolution that the amount of taxes that may be raised within …

Ohio Rev. Code Ann. § 5705.193 County anticipation notes for permanent improvement or class of permanent improvements

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When the electors of a county have approved a tax levy under section 5705.191 of the Revised Code for the purpose of providing funds for the acquisition or construction of a specific permanent improvement or class of permanent improvements for the county, the taxing authority of …

Ohio Rev. Code Ann. § 5705.194 Levy in excess of ten-mill limitation - schools

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(A) For purposes of this section: (1) "Fiscal caution" means a state of fiscal caution declared by the director of education and workforce under section 3316.031 of the Revised Code. (2) "Fiscal watch" means a state of fiscal watch declared by the auditor of state under section 3…

Ohio Rev. Code Ann. § 5705.195 Fixed-sum levy: calculation of millage and term

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Within ten days after a resolution adopted under division (B), (C), or (D) of section 5705.194 of the Revised Code is certified to the county auditor as provided by that section, the auditor shall calculate and certify to the taxing authority the annual levy, expressed in dollars…

Ohio Rev. Code Ann. § 5705.196 Fixed-sum levy: submission of question to electors

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The election provided for in section 5705.194 of the Revised Code shall be held at the regular places for voting in the district and shall be conducted, canvassed, and certified in the same manner as regular elections in the district for the election of county officers, provided …

Ohio Rev. Code Ann. § 5705.197 Fixed-sum levy: form of ballot

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(A) The form of the ballot to be used at the election provided for in section 5705.195 of the Revised Code shall be as follows: "Shall a fixed-sum levy be imposed by the _____________ (here insert name of school district) for the purpose of paying the current operating expenses o…

Ohio Rev. Code Ann. § 5705.198 Tax levy by joint recreation district

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The taxing authority of a joint recreation district may levy a tax approved by the electors for the purpose stated in division (H) of section 5705.19 of the Revised Code and for a continuing period of time, and in accordance with that section. After the approval at any time of a …

Ohio Rev. Code Ann. § 5705.199 School levy in excess of ten-mill limitation

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(A) At any time before the effective date of this amendment the board of education of a city, local, exempted village, cooperative education, or joint vocational school district, by a vote of two-thirds of all its members, may declare by resolution that the revenue that will be r…

Ohio Rev. Code Ann. § 5705.20 Special levy for tuberculosis treatment or clinics

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The board of county commissioners of any county, in any year, after providing the normal and customary percentage of the total general fund appropriations for the support of the tuberculosis treatment specified under section 339.73 of the Revised Code or for the support of tuberc…

Ohio Rev. Code Ann. § 5705.21 Special election on additional school district levy

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(A) At any time, the board of education of any city, local, exempted village, cooperative education, or joint vocational school district, by a vote of two-thirds of all its members, may declare by resolution that the amount of taxes that may be raised within the ten-mill limitati…

Ohio Rev. Code Ann. § 5705.2110 Certification of tax amount

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(A) For purposes of this section: (1) "Carryover property" has the same meaning as in section 319.301 of the Revised Code.(2) "Residential/agricultural real property" has the same meaning as in section 5705.219 of the Revised Code.(B) For each city, local, or exempted village sch…

Ohio Rev. Code Ann. § 5705.2111 Proposal for levy in excess of limitation

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(A) If the board of directors of a regional student education district created under section 3313.83 of the Revised Code desires to levy a tax in excess of the ten-mill limitation throughout the district for the purpose of funding the services to be provided by the district to st…

Ohio Rev. Code Ann. § 5705.2112 Tax levy to fund acquisition of classroom facilities that benefit the qualifying partnership

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(A) As used in this section and section 5705.2113 of the Revised Code:(1) "Qualifying partnership" has the same meaning as in section 3318.71 of the Revised Code.(2) "Fiscal board" means the board of education of the school district that is selected as the fiscal agent of a quali…

Ohio Rev. Code Ann. § 5705.2113 Levy of tax in excess of ten mill limitation for purpose of acquiring classroom facilities and necessary appurtenances

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The fiscal board of a qualifying partnership may declare that it is necessary to issue general obligation bonds for the purpose of acquiring classroom facilities and necessary appurtenances and to levy a tax in excess of the ten-mill limitation to pay debt charges on the bonds as…

Ohio Rev. Code Ann. § 5705.2114 Career-technical cooperative education district levy

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(A) If the board of directors of a career-technical cooperative education district created under section 3313.831 of the Revised Code desires to levy a tax in excess of the ten-mill limitation throughout the district for the purpose of funding the services to be provided by the d…

Ohio Rev. Code Ann. § 5705.212 School levy of up to five incremental taxes

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(A)(1) The board of education of any school district, at any time and by a vote of two-thirds of all of its members, may declare by resolution that the amount of taxes that may be raised within the ten-mill limitation will be insufficient to provide an adequate amount for the pre…

Ohio Rev. Code Ann. § 5705.213 Special school district election on levy for current expenses - renewal levy

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(A)(1) The board of education of any school district, at any time and by a vote of two-thirds of all of its members, may declare by resolution that the amount of taxes that may be raised within the ten-mill limitation will be insufficient to provide an adequate amount for the pre…

Ohio Rev. Code Ann. § 5705.214 Frequency of school district elections

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Not more than three elections during any calendar year shall include the questions by a school district of tax levies proposed under any one or any combination of the following sections: sections 5705.194, 5705.199, 5705.21, 5705.212, 5705.213, 5705.217, 5705.218, 5705.219, 5705.…

Ohio Rev. Code Ann. § 5705.215 County school financing district levy

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(A) The governing board of an educational service center that is the taxing authority of a county school financing district, upon receipt of identical resolutions adopted within a sixty-day period by a majority of the members of the board of education of each school district that…

Ohio Rev. Code Ann. § 5705.216 Issuing additional anticipation notes for school purposes

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A board of education that has issued notes in anticipation of the proceeds of a permanent improvements levy in the maximum amount permitted under division (D)(2) or (3) of section 5705.21 of the Revised Code or a taxing authority of a county school financing district that has iss…

Ohio Rev. Code Ann. § 5705.217 Holding special elections on additional tax for school district purposes

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(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 its members, may declare by resolution that the amount of taxes that can be raised within the ten-mill limitation will be insufficient to provide an adequa…

Ohio Rev. Code Ann. § 5705.218 Holding special elections on general obligation bonds for school district purposes

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(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 its members, may declare by resolution that it may be necessary for the school district to issue general obligation bonds for permanent improvements. The r…

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

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(A) As used in this section: (1) "Eligible school district" means a city, local, or exempted village school district in which the taxes charged and payable for current expenses on residential/agricultural real property in the tax year preceding the year in which the levy authoriz…

Ohio Rev. Code Ann. § 5705.22 Additional levy for county hospitals

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The board of county commissioners of any county, at any time and in any year, after providing the normal and customary percentages of the total general fund appropriations for the support of county hospitals, by vote of two-thirds of all members of said board, may declare by reso…

Ohio Rev. Code Ann. § 5705.221 Additional levy for county alcohol, drug addiction, and mental health programs

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(A) At any time, the board of county commissioners of any county by a majority vote of the full membership may declare by resolution and certify to the board of elections of the county that the amount of taxes which may be raised within the ten-mill limitation by levies on the cu…

Ohio Rev. Code Ann. § 5705.222 Additional levy for county developmental disabilities programs

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(A) At any time the board of county commissioners of any county by a majority vote of the full membership may declare by resolution and certify to the board of elections of the county that the amount of taxes which may be raised within the ten-mill limitation by levies on the cur…

Ohio Rev. Code Ann. § 5705.23 Special levy for public library - resolution - submission to electors

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The board of library trustees of any county, municipal corporation, school district, or township public library by a vote of two-thirds of all its members may at any time declare by resolution that the amount of taxes which may be raised within the ten-mill limitation by levies o…