Ohio Code § 5705.315

Ohio Code § 5705.315. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5705.315.

With respect to annexations granted on or after March 27, 2002, and during any tax

year or years within which any territory annexed to a municipal corporation is part

of a township, the minimum levy for the municipal corporation and township under section 5705.31 of the Revised Code shall not be diminished, except that in the annexed territory and only during those

tax year or years, and in order to preserve the minimum levies of overlapping subdivisions

under section 5705.31 of the Revised Code so that the full amount of taxes within the ten-mill limitation may be levied to

the extent possible, the minimum levy of the municipal corporation or township shall

be the lowest of the following amounts: (A) An amount that when added to the minimum levies of the other overlapping subdivisions

equals ten mills; (B) An amount equal to the minimum levy of the municipal corporation or township, provided

the total minimum levy does not exceed ten mills. The municipal corporation and the township may enter into an agreement to determine

the municipal corporation's and the township's minimum levy under this section.  If it cannot be determined what minimum levy is available to each and no agreement

has been entered into by the municipal corporation and township, the municipal corporation

and township shall each receive one-half of the millage available for use within the

portion of the territory annexed to the municipal corporation that remains part of

the township.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5705.315
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Ohio attorney.

Common questions

What is the source of Ohio Revised Code § 5705.315?

The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.

What subject does Ohio Revised Code § 5705.315 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Ohio Revised Code § 5705.315 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.

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