Ohio Code § 5747.54
Ohio Code § 5747.54. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.54.
The tax commissioner may withhold distributions of local government fund money to
any county where the county auditor has failed to certify to the tax commissioner
the percentage share of the undivided local government fund of the county as a subdivision
for the year for which distribution is to be made. The director of budget and management may direct the tax commissioner to withhold
from a county the percentage of the amount distributable thereto that constitutes
the share of the county as a subdivision of the local government fund so long as such
county is indebted or otherwise obligated to the state, until such indebtedness or
other obligation has been duly paid, but no distribution of such percentage share
of the local government fund shall be withheld unless an itemized statement of such
indebtedness is furnished the county auditor of the county from which the indebtedness
is due at least thirty days prior to the withholding of the distribution. Any indebtedness or obligation of the state to a county shall be deducted from the
amount owing to the state by such county in determining the indebtedness or obligation
as to which distribution is withheld.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.54
- 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
What is the source of Ohio Revised Code § 5747.54?
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 § 5747.54 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 § 5747.54 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Statutes are amended, repealed, and renumbered every session.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.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.