§ 5705.01 Tax levy law definitions
§ 5705.02 Ten-mill limitation
§ 5705.03 Authorization to levy taxes – collection
§ 5705.04 Division of taxes levied
§ 5705.05 Purpose and intent of general levy for current expenses
§ 5705.06 Special levies without vote of the people within ten-mill limitation
§ 5705.07 Levies in excess of ten-mill limitation
§ 5705.08 Certification by fiscal officer
§ 5705.09 Establishment of funds
§ 5705.091 County developmental disabilities general fund – capital fund – medicaid reserve fund
§ 5705.10 Use of revenues
§ 5705.11 Distribution of revenue derived from federal government
§ 5705.12 Approval to establish special funds
§ 5705.121 Other special funds
§ 5705.13 Reserve balance accounts – special revenue fund – capital projects fund
§ 5705.131 Nonexpendable trust fund
§ 5705.132 Reserve balance account for other purposes
§ 5705.14 Transfer of funds
§ 5705.15 Transfer of public funds – exceptions
§ 5705.16 Resolution for transfer of funds; petition; approval or disapproval by tax commissioner
§ 5705.18 Charter prevails over ten-mill limitation – calculation of tax rate
§ 5705.19 Resolution relative to tax levy in excess of ten-mill limitation
§ 5705.191 Levy in excess of ten-mill limitation – political subdivisions other than schools
§ 5705.192 Replacement levies
§ 5705.193 County anticipation notes for permanent improvement or class of permanent improvements
§ 5705.194 Levy in excess of ten-mill limitation – schools
§ 5705.195 Calculation of millage and years school levy shall run
§ 5705.196 Submitting school levy to electors
§ 5705.197 Form of ballot
§ 5705.198 Tax levy by joint recreation district
§ 5705.199 School levy in excess of ten-mill limitation
§ 5705.20 Special levy for tuberculosis treatment or clinics
§ 5705.21 Special election on additional school district levy
§ 5705.212 School levy of up to five incremental taxes
§ 5705.213 Special school district election on levy for current expenses – renewal levy
§ 5705.214 Frequency of school district elections
§ 5705.215 County school financing district levy
§ 5705.216 Issuing additional anticipation notes for school purposes
§ 5705.217 Holding special elections on additional tax for school district purposes
§ 5705.218 Holding special elections on general obligation bonds for school district purposes
§ 5705.219 Conversion of existing levies imposed for the purpose of current expenses into a levy raising a specified amount of tax money
§ 5705.2110 Certification of tax amount
§ 5705.2111 Proposal for levy in excess of limitation
§ 5705.2112 Tax levy to fund acquisition of classroom facilities that benefit the qualifying partnership
§ 5705.2113 Levy of tax in excess of ten mill limitation for purpose of acquiring classroom facilities and necessary appurtenances
§ 5705.2114 Career-technical cooperative education district levy
§ 5705.22 Additional levy for county hospitals
§ 5705.221 Additional levy for county alcohol, drug addiction, and mental health programs
§ 5705.222 Additional levy for county developmental disabilities programs
§ 5705.23 Special levy for public library – resolution – submission to electors
§ 5705.233 General obligation bonds for permanent improvements to criminal justice facilities
§ 5705.24 County tax levy for support of children services
§ 5705.25 Submission of proposed levy – notice of election – form of ballot – certification
§ 5705.251 Election on incremental taxes for schools
§ 5705.252 Election on transportation services
§ 5705.26 Majority vote necessary for levies
§ 5705.261 Election on decrease of an increased rate of levy approved for a continuing period of time
§ 5705.27 County budget commission
§ 5705.28 Adoption of tax budget – procedure for participation by public library trustees
§ 5705.281 Waiving requirement of adoption of tax budget
§ 5705.29 Contents of tax budget – contingency reserve balance – spending reserve
§ 5705.30 Public inspection of budget – hearing – notice – submission to county auditor
§ 5705.31 Approval of levies by budget commission – minimum levy
§ 5705.311 Application of levy to annexed territory
§ 5705.312 Increasing minimum levy to pay debt service
§ 5705.313 Permitting property tax rate reduction when county sales tax increased
§ 5705.314 Conducting public hearing on proposed school levy
§ 5705.315 Effect of annexation on minimum municipal and township levies
§ 5705.32 Budget commission to adjust amounts required – revision of estimate – distribution – hearing
§ 5705.321 Alternative method of apportionment
§ 5705.322 Reducing taxing authority of counties in connection with developmental disabilities general fund
§ 5705.33 Reduction of operating levy
§ 5705.34 Certification of tax levy – revision of budget
§ 5705.341 Right of appeal
§ 5705.35 Contents of certification
§ 5705.36 Certification of available revenue – additional revenue – amended official certificate
§ 5705.37 Appeal to board of tax appeals
§ 5705.38 Annual appropriation measures – classification
§ 5705.39 Appropriations limited by estimated revenue
§ 5705.391 Board of education spending plan
§ 5705.392 County spending plan
§ 5705.40 Amending or supplementing appropriation ordinance – transfer – unencumbered balance – appropriation for contingencies
§ 5705.41 Restriction upon appropriation and expenditure of money
§ 5705.411 Anticipated proceeds from levy for permanent improvement are deemed appropriated
§ 5705.412 Certificate of revenue required for school district expenditures
§ 5705.42 Grants by United States government
§ 5705.43 Improvements paid by special assessments
§ 5705.44 Contracts running beyond fiscal year – certificate not required on contracts payable from utility earnings
§ 5705.45 Liability for wrongful payments from public funds – enforcement
§ 5705.46 Payment of current payrolls
§ 5705.47 Existing actions or proceedings
§ 5705.48 Joint budget commission – adjustment of tax rate
§ 5705.49 Subdivision’s power to tax – limitation
§ 5705.50 Subdivisions may expend local funds for real property inventory
§ 5705.51 Indirect debt limitation
§ 5705.55 Resolution regarding tax levy in excess of limitation by board of lake facilities authority
§ 5705.61 Tax on use, lease or occupancy of public real property not used for public purpose
§ 5705.62 Payment of tax
§ 5705.63 Distributing tax revenue
§ 5705.71 County levy for senior citizens services or facilities
§ 5705.72 Levy of tax in excess of limitation for transportation services
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Terms Used In Ohio Code > Chapter 5705 - Tax Levy Law

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • 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
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bond: includes an undertaking. See Ohio Code 1.02
  • bond issuing authority: means , in the case of any county, the board of county commissioners; in the case of a municipal corporation, the council or other legislative authority of the municipal corporation; in the case of a city, local, exempted village, cooperative education, or joint vocational school district, the board of education; in the case of a community college district, the board of trustees of the district; in the case of a technical college district, the board of trustees of the district; in the case of a detention facility district, a district organized under section 2151. See Ohio Code 5705.01
  • Child: includes child by adoption. See Ohio Code 1.59
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Debt charges: means interest, sinking fund, and retirement charges on bonds, notes, or certificates of indebtedness. See Ohio Code 5705.01
  • District authority: means any board of directors, trustees, commissioners, or other officers controlling a district institution or activity that derives its income or funds from two or more subdivisions, such as the educational service center, the trustees of district children's homes, the district board of health, a joint-county alcohol, drug addiction, and mental health service district's board of alcohol, drug addiction, and mental health services, detention facility districts, a joint recreation district board of trustees, districts organized under section 2151. See Ohio Code 5705.01
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • Estimated effective rate: means the quotient obtained by dividing (1) an estimate of the taxes that will be charged and payable in a year against real property classified as residential or agricultural under section 5713. See Ohio Code 5705.01
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • improvement: means any property, asset, or improvement with an estimated life or usefulness of five years or more, including land and interests therein, and reconstructions, enlargements, and extensions thereof having an estimated life or usefulness of five years or more. See Ohio Code 5705.01
  • in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
  • Joint session: When both chambers of a legislature adopt a concurrent resolution to meet together.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Municipal corporation: means all municipal corporations, including those that have adopted a charter under Article XVIII, Ohio Constitution. See Ohio Code 5705.01
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Population: means that shown by the most recent regular federal census. See Ohio Code 1.59
  • 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

  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • School library district: means a school district in which a free public library has been established that is under the control and management of a board of library trustees as provided in section 3375. See Ohio Code 5705.01
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state: means the state of Ohio. See Ohio Code 1.59
  • Statute: A law passed by a legislature.
  • 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
  • Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.
  • Taxing unit: means any subdivision or other governmental district having authority to levy taxes on the property in the district or issue bonds that constitute a charge against the property of the district, including conservancy districts, metropolitan park districts, sanitary districts, road districts, and other districts. See Ohio Code 5705.01
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Undertaking: includes a bond. See Ohio Code 1.02
  • United States: includes all the states. See Ohio Code 1.59