Ohio Code 5741.23 – Right of county or transit authority to levy additional tax not preempted
Current as of: 2024 | Check for updates
|
Other versions
The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional use tax pursuant to section 5741.021, 5741.022, or 5741.023 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5741.022 of the Revised Code shall become effective at any time while a tax levied by the board of trustees of a regional transit authority pursuant to such section is in effect in any part of such county.
Terms Used In Ohio Code 5741.23
- Property: means real and personal property. See Ohio Code 1.59
- state: means the state of Ohio. See Ohio Code 1.59
- Transit authority: means a regional transit authority created pursuant to section 306. See Ohio Code 5741.01
- Use: means and includes the exercise of any right or power incidental to the ownership of the thing used. See Ohio Code 5741.01