Ohio § 5747.54
Full text of Ohio Ohio Revised Code § 5747.54, with citation guidance and answers to common questions.
§ 5747.54.
The tax commissioner may withhold distributions of local government fund money to
any county where the county auditor has failed to certify to the tax commissioner
the percentage share of the undivided local government fund of the county as a subdivision
for the year for which distribution is to be made. The director of budget and management may direct the tax commissioner to withhold
from a county the percentage of the amount distributable thereto that constitutes
the share of the county as a subdivision of the local government fund so long as such
county is indebted or otherwise obligated to the state, until such indebtedness or
other obligation has been duly paid, but no distribution of such percentage share
of the local government fund shall be withheld unless an itemized statement of such
indebtedness is furnished the county auditor of the county from which the indebtedness
is due at least thirty days prior to the withholding of the distribution. Any indebtedness or obligation of the state to a county shall be deducted from the
amount owing to the state by such county in determining the indebtedness or obligation
as to which distribution is withheld.
Frequently Asked Questions About Ohio § 5747.54
What does Ohio Revised Code § 5747.54 cover?
Section 5747.54 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5747.54?
A common citation format is "Ohio Revised Code § 5747.54" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5747.54 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.