Ohio § 5705.05

§ 5705.05.

The purpose and intent of the general levy for current expenses is to provide one

general operating fund derived from taxation from which any expenditures for current

expenses of any kind may be made.  The taxing authority of a political subdivision may include in such levy the amounts

required for carrying into effect any of the general or special powers granted by

law to such subdivision, including the acquisition or construction of permanent improvements

and the payment of judgments, but excluding the payment of debt charges and, in the

case of counties, the construction, reconstruction, resurfacing, or repair of roads

and bridges.  The power to include in the general levy for current expenses additional amounts

for purposes for which a special tax is authorized shall not affect the right or obligation

to levy such special tax.  Without prejudice to the generality of the authority to levy a general tax for any

current expense, such general levy shall include: (A) The amounts certified to be necessary for the payment of final judgments; (B) The amounts necessary for general, special, and primary elections; (C) The amounts necessary for boards and commissioners of health, and other special or

district appropriating authorities deriving their revenue in whole or part from the

subdivision; (D) In the case of municipal corporations, the amounts necessary for the maintenance,

operation, and repair of public buildings, wharves, bridges, parks, and streets, for

the prevention, control, and abatement of air pollution, and for a sanitary fund; (E) In the case of counties, the amounts necessary for the maintenance, operation, and

repair of public buildings, for providing or maintaining senior citizens services

or facilities, for the relief and support of the poor, for the relief of needy blind,

for the support of mental health or developmental disability services, for the relief

of honorably discharged soldiers, indigent soldiers, sailors, and marines, for the

operation and maintenance and the acquisition, construction, or improvement of permanent

improvements, including, without limitation, the acquisition and improvement of land

and buildings owned or used by a county land reutilization corporation organized under

Chapter 1724. of the Revised Code, for mothers' pension fund, support of soil and

water conservation districts, watershed conservancy districts, and educational television,

for the prevention, control, and abatement of air pollution, and for the county's

share of the compensation paid judges; (F) In the case of a school district, the amounts necessary for tuition, the state teachers

retirement system, and the maintenance, operation, and repair of schools; (G) In the case of a township, the amounts necessary for the relief of the poor and for

the prevention, control, and abatement of air pollution. This section does not require the inclusion within the general levy of amounts for

any purpose for which a special levy is authorized by section 5705.06 of the Revised Code .