Ohio § 742.34

§ 742.34.

(A) Each employer shall pay monthly, on such dates as the board of trustees of the Ohio

police and fire pension fund requires, from its general fund, or from a levy imposed

pursuant to division (I) , (W) , or (JJ) of section 5705.19 of the Revised Code , to the fund an amount known as the “firefighter employers' contribution,” which

shall be twenty-four per cent of the salaries as defined in division (L) of section 742.01 of the Revised Code of the members of the fire department of the employer. (B) The taxing authority of each municipal corporation in which there was a firemen's

relief and pension fund on October 1, 1965, shall annually, in the manner provided

for making other municipal levies and in addition to all other levies authorized by

law, levy a tax of three-tenths of one mill upon all the real and personal property

as listed for taxation in the municipal corporation for the purpose of paying the

firefighter employers' contribution and the municipal corporation's accrued liability

for its former firemen's relief and pension fund and interest thereon, and of defraying

the current operating expenses of the municipal corporation.  The annual revenues derived from the tax shall be used in the following order: (1) First, to pay the current firefighter employers' contribution and any interest related

thereto; (2) Second, to pay any accrued liability chargeable to the municipal corporation during

the current calendar year for its former firemen's relief and pension fund and any

interest related thereto; (3) Third, to defray the current operating expenses of the municipal corporation.