Ohio Code 5705.49 – Subdivision’s power to tax – limitation
Wherever in the Revised Code the taxing authority of any subdivision is authorized to levy taxes on the taxable property within a subdivision, or, in the case of a qualifying library levy, within a library district or association library district, such authority shall extend only to the levy of taxes on the taxable real and public utility property listed on general tax lists and duplicates provided for by section 319.28 of the Revised Code. Where the amount of indebtedness of any subdivision is limited by law with reference to the tax valuation or aggregate value of the property on the tax list and duplicate of such subdivision, such limitation shall be measured by the property listed on such general tax lists and duplicates in such subdivision.
Terms Used In Ohio Code 5705.49
- Association library district: means a territory, the boundaries of which are defined by the state library board pursuant to division (I) of section 3375. See Ohio Code 5705.01
- Library district: means a territory, the boundaries of which are defined by the state library board pursuant to section 3375. See Ohio Code 5705.01
- Property: means real and personal property. See Ohio Code 1.59
- Qualifying library levy: means either of the following:
(1) A levy for the support of a library association or private corporation that has an association library district with boundaries that are not identical to those of a subdivision;
(2) A levy proposed under section 5705. See Ohio Code 5705.01
- 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 district; joint recreation district; township waste disposal district; township road district; community college district; technical college district; detention facility district; a district organized under section 2151. See Ohio Code 5705.01