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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5748.01 School district income tax definitions
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As used in this chapter: (A) "School district income tax" means an income tax adopted under one of the following: (1) Former section 5748.03 of the Revised Code as it existed prior to its repeal by Amended Substitute House Bill No. 291 of the 115th general assembly; (2) Section 5…
Ohio Rev. Code Ann. § 5748.02 School district income tax proposal and election
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(A) The board of education of any school district, except a joint vocational school district, may declare, by resolution, the necessity of raising annually a specified amount of money for school district purposes. The resolution shall specify whether the income that is to be subj…
Ohio Rev. Code Ann. § 5748.021 Replacement tax under RC 5748.02 - submission to electors
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A board of education that levies a tax under section 5748.02 of the Revised Code on the school district income of individuals as defined in divisions (G) and (E)(1) of section 5748.01 of the Revised Code may declare, at any time, by a resolution adopted by a majority of its membe…
Ohio Rev. Code Ann. § 5748.022 Resolution reducing tax rate
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A majority of the members of a board of education of a school district levying a tax under section 5748.02 of the Revised Code may adopt a resolution reducing the rate of the tax by a multiple of one-fourth of one per cent. The resolution shall set forth the current rate of the t…