As used in sections 307.14 to 307.19, inclusive, of the Revised Code:

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Terms Used In Ohio Code 307.14

(A) “Legislative authority” means the board of county commissioners, board of township trustees, or the board, council, or commission of a contracting subdivision;

(B) “Contracting subdivision” means any governmental subdivision or taxing district of the state which, by its legislative authority, enters into an agreement with a board of county commissioners under the authority of such sections.