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Ohio Revised Code Title LVII. Taxation § 5705.197

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The form of the ballot to be used at the election provided for in section 5705.195 of the Revised Code shall be as follows:

“Shall a levy be imposed by the __________ (here insert name of school district) for the purpose of __________ (here insert purpose of levy) in the sum of _____ (here insert annual amount the levy is to produce) and a levy of taxes to be made outside of the ten-mill limitation estimated by the county auditor to average _____ (here insert number of mills) mills for each one dollar of valuation, which amounts to _____ (here insert rate expressed in dollars and cents) for each one hundred dollars of valuation, for a period of _____ (here insert the number of years the millage is to be imposed) years?

For the Tax Levy

Against the Tax Levy

 ”

The purpose for which the tax is to be levied shall be printed in the space indicated, in boldface type of at least twice the size of the type immediately surrounding it.

If the tax is to be placed on the current tax list, the form of the ballot shall be modified by adding, after “years,” the phrase “, commencing in _____ (first year the tax is to be levied), first due in calendar year _____ (first calendar year in which the tax shall be due).”

If the levy submitted is a proposal to renew all or a portion of an existing levy, the form of the ballot specified in this section may be changed by adding the following at the beginning of the form, after the words “shall a levy”:

(A) “Renewing an existing levy” in the case of a proposal to renew an existing levy in the same amount;

(B) “Renewing _____ dollars and providing an increase of _____ dollars” in the case of an increase;

(C) “Renewing part of an existing levy, being a reduction of _____ dollars” in the case of a renewal of only part of an existing levy.

If the levy submitted is a proposal to renew all or a portion of more than one existing levy, the form of the ballot may be changed in any of the manners provided in division (A), (B), or (C) of this section, or any combination of those manners, as appropriate, so long as the form of the ballot reflects the number of levies to be renewed, whether the amount of any of the levies will be increased or decreased, the amount of any such increase or decrease for each levy, and that none of the existing levies to be renewed will be levied after the year preceding the year in which the renewal levy is first imposed.  The form of the ballot shall be changed by adding the following statement after “for a period of _____ years?”  and before “For the Tax Levy” and “Against the Tax Levy”:

“If approved, any remaining tax years on any of the above _____ (here insert the number of existing levies) existing levies will not be collected after _____ (here insert the current tax year or, if not the current tax year, the applicable tax year).”

Cite this article: FindLaw.com - Ohio Revised Code Title LVII. Taxation § 5705.197 - last updated January 01, 2020 | https://codes.findlaw.com/oh/title-lvii-taxation/oh-rev-code-sect-5705-197.html


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