Ohio Revised Code Title XLV. Motor Vehicles Aeronautics Watercraft § 4561.10

The legislative authority of every municipal corporation in this state shall cause said municipal corporation to be marked for aviation purposes, and shall maintain such marking, subject to and in accordance with law and such rules and regulations as are made by the department of transportation in that regard, the costs thereof to be paid from the general fund of the municipal corporation. If such legislative authority fails to carry out such action, the director of transportation may, sixty days after notice requiring such marking or maintenance has been served upon the clerk of such municipal corporation, cause such marking to be effected or maintained, and charge the cost thereof to such municipal corporation, which cost shall not exceed fifty dollars per marker. The taxing authority of such municipal corporation shall include the costs thereof in the next succeeding budget of the municipal corporation, in accordance with the certified statement of costs filed by the director with said body and the county auditor of the respective county; the budget commission of the county shall allow such cost without deduction and shall insert it in the budget in case it is omitted. Each auditor shall withhold such amount from the first semiannual tax collection and remit same to the director. The money received shall be paid into the state treasury to the credit of the general revenue fund.