Ohio Code § 5705.30

§ 5705.30.

This section does not apply to a subdivision for which the county budget commission

has waived the requirement to adopt a tax budget under section 5705.281 of the Revised Code . At least two copies of the budget shall be filed in the office of the fiscal officer

of the subdivision for public inspection not less than ten days before its adoption

by the taxing authority, and such taxing authority shall hold at least one public

hearing thereon, of which public notice shall be given by at least one publication

not less than ten days prior to the date of hearing in the official publication of

such subdivision, or in a newspaper having general circulation in the subdivision.  The budget, after adoption, shall be submitted to the county auditor on or before

the twentieth day of July, or in the case of a school district or the city of Cincinnati,

by the twentieth day of January.  The tax commissioner may prescribe a later date for the submission of a subdivision's

tax budget.  Any subdivision that fails to submit its budget to the county auditor on or before

the date prescribed by this section or a later date prescribed by the commissioner

shall not receive an apportionment from the undivided local government fund distribution

for the ensuing calendar year unless the commissioner determines that the budget was

adopted by the subdivision on or before the fifth day before the date prescribed by

this section for submitting the budget, but was not submitted by the date so prescribed

or the later time prescribed by the commissioner because of ministerial error by the

subdivision or its officers, employees, or other representatives.