Ohio Revised Code Title LVII. Taxation § 5748.10

(1) “School district consolidation” means a consolidation of some or all of the territories of two or more school districts by transfer, merger, joinder, or creation pursuant to any of such procedures under Chapter 3311. of the Revised Code.

(2) “Surviving school district” means a school district into which territory of another school district will be consolidated pursuant to a school district consolidation.

(3) “Identification number” means the number designated by the tax commissioner for the purpose of enabling a taxpayer to identify the taxpayer's school district of residence pursuant to rules adopted by the commissioner in accordance with section 5747.04 of the Revised Code.

(1) The name and identification number of each of the school districts involved in the consolidation, designating which is the surviving school district;

(2) The effective date of the consolidation;

(3) The rate of school district income tax levied by the surviving school district and, if applicable, any of the other school districts, pursuant to a resolution levying such a tax that will be in effect on and after the effective date of the consolidation.