Ohio Code § 705.17

§ 705.17.

An annual tax ordinance to determine the amount of the tax levy shall be prepared

by the mayor, the chairman of the commission, or the city manager, as the case may

be, under the direction of the legislative authority.  For the purpose of preparing such ordinances such officer shall require from the

head of each office or department for which appropriations are made, a detailed statement,

upon uniform blanks furnished by such officer, of the expenses of such office or department

for the previous years and the estimated expense for the next year.  The tax ordinance prepared by such officer shall set forth in detail the probable

revenues of the municipal corporation from every source, in such form as to indicate

the means by which it is proposed to provide for the estimated expenditures set forth

in such ordinance, and shall also include detailed statements of the contemplated

expenditures of the municipal corporation and of each office, department, and functional

division thereof.  After the tax ordinance is prepared by such officer, opportunity shall be given,

after at least one week's notice, for public hearings thereon.  The ordinance shall then be submitted to the legislative authority and by it to

the county budget commission which shall fix the total maximum tax levy permitted

to the municipal corporation for the ensuing year.  The legislative authority shall then fix the actual tax levy for the ensuing year,

but such levy shall not be higher than the estimate submitted by such officer or exceed

the limit fixed by the county budget commission.  Such levy shall not be higher than the maximum provided for by law.