Ohio § 5705.34

§ 5705.34.

When the budget commission has completed its work with respect to a tax budget or

other information required to be provided under section 5705.281 of the Revised Code , it shall certify its action to the taxing authority, together with an estimate by

the county auditor of the rate of each tax necessary to be levied by the taxing authority

within its subdivision, taxing unit, or, in the case of a qualifying library levy,

within the library district or association library district, and what part thereof

is in excess of, and what part within, the ten-mill tax limitation.  The certification shall also indicate the date on which each tax levied by the taxing

authority will expire. If a taxing authority levies a tax for a fixed sum of money or to pay debt charges

for the tax year for which the tax budget is prepared, and a payment on account of

that tax is payable to the taxing authority for the tax year under section 5709.92 or 5709.93 of the Revised Code , the county auditor, when estimating the rate at which the tax shall be levied in

the current year, shall estimate the rate necessary to raise the required sum less

the estimated amount of any such payments made for the tax year to a taxing unit for

fixed-sum levies under those sections.  The estimated rate shall be the rate of the levy that the budget commission certifies

with its action under this section. Each taxing authority, by ordinance or resolution, shall authorize the necessary tax

levies and certify them to the county auditor before the first day of October in each

year, or at such later date as is approved by the tax commissioner, except that the

certification by the legislative authority of the city of Cincinnati or by a board

of education shall be made by the first day of April or at such later date as is approved

by the commissioner, and except that a township board of park commissioners that is

appointed by the board of township trustees and oversees a township park district

that contains only unincorporated territory shall authorize only those taxes approved

by, and only at the rate approved by, the board of township trustees as required by division (C) of section 511.27 of the Revised Code .  If the levying of a tax to be placed on the duplicate of the current year is approved

by electors under sections 5705.01 to 5705.47 of the Revised Code ;  if the rate of a school district tax is increased due to the repeal of a school

district income tax and property tax rate reduction at an election held pursuant to section 5748.04 of the Revised Code ;  or if refunding bonds to refund all or a part of the principal of bonds payable

from a tax levy for the ensuing fiscal year are issued or sold and in the process

of delivery, the budget commission shall reconsider and revise its action on the budget

of the subdivision or school library district for whose benefit the tax is to be levied

after the returns of such election are fully canvassed, or after the issuance or sale

of such refunding bonds is certified to it.