Ohio Revised Code Title IX. Agriculture Animals Fences § 940.33

(A) A board of county commissioners may declare by resolution that it is necessary to levy a tax upon the property within the area to be benefited by an improvement in order to pay the costs of the improvement not otherwise funded.

The resolution shall specify all of the following:

(B) A copy of the resolution shall be certified to the board of elections for the county not less than ninety days before the general election in any year and the board shall submit the proposal to the electors within the area to be benefited by an improvement at the succeeding November election in accordance with section 5705.25 of the Revised Code. For purposes of that section, the subdivision is the area to be benefited by an improvement.

(C) If the per cent required for approval of a levy as set forth in section 5705.26 of the Revised Code vote in favor thereof, the board of county commissioners may levy a tax within the area to be benefited by an improvement, outside the ten-mill limitation, during the period and for the purpose stated in the resolution, or at any less rate or for any less number of years.

(D) The board may issue bonds and notes in anticipation of the collection of taxes levied under this section, and notes in anticipation of the issuance of bonds.