Ohio Code § 5747.503

Ohio Code § 5747.503. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5747.503.

(A) On or before the tenth day of each month, the tax commissioner shall provide for

payment to each county undivided local government fund of a supplement for townships.  The commissioner shall determine the amounts paid to each fund as follows: (1) An amount equal to forty-one and sixty-seven one-hundredths per cent of one million

dollars shall be divided among every county fund so that each township in the state

receives an equal amount. (2) An amount equal to forty-one and sixty-seven one-hundredths per cent of one million

dollars shall be divided among every county fund so that each township receives a

proportionate share based on the proportion that the total township road miles in

the township is of the total township road miles in all townships in the state. (B)(1) As used in this division, “ qualifying village ” means a village with a population of less than one thousand according to the most

recent federal decennial census. (2) On or before the tenth day of each month, the tax commissioner shall provide for

payment to each county undivided local government fund of a supplement for qualifying

villages.  The commissioner shall determine the amounts paid to each fund as follows: (a) An amount equal to eight and thirty-three one-hundredths per cent of one million

dollars shall be divided among every county fund so that each qualifying village in

the state receives an equal amount. (b) An amount equal to eight and thirty-three one-hundredths per cent of one million

dollars shall be divided among every county fund so that each qualifying village receives

a proportionate share based on the proportion that the total village road miles in

the qualifying village is of the total village road miles in all qualifying villages

in the state. (C) The tax commissioner shall separately identify to the county treasurer the amounts

to be allocated to each township under divisions (A)(1) and (2) of this section and

to each qualifying village under divisions (B)(2)(a) and (b) of this section.  The treasurer shall transfer those amounts to townships and qualifying villages

from the undivided local government fund. (D) The tax commissioner shall update the road mile information used to determine payments

under divisions (A) and (B) of this section at least once every five years, and may

update such information more often at the commissioner's discretion.

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

At a glance

  • Citation: Ohio Revised Code § 5747.503
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

Verify the text

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

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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 § 5747.503 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 § 5747.503 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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