Ohio Code § 940.33
Ohio Code § 940.33. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 940.33.
(A) A board of county commissioners may declare by resolution that it is necessary to
levy a tax upon the property within the area to be benefited by an improvement in
order to pay the costs of the improvement not otherwise funded. The resolution shall specify all of the following: (1) The rate that it is necessary to levy; (2) The purpose of the tax levy; (3) The number of years during which the increase is in effect, which may include the
current year. (B) A copy of the resolution shall be certified to the board of elections for the county
not less than ninety days before the general election in any year and the board shall
submit the proposal to the electors within the area to be benefited by an improvement
at the succeeding November election in accordance with section 5705.25 of the Revised Code . For purposes of that section, the subdivision is the area to be benefited by an
improvement. (C) If the per cent required for approval of a levy as set forth in section 5705.26 of the Revised Code vote in favor thereof, the board of county commissioners may levy a tax within the
area to be benefited by an improvement, outside the ten-mill limitation, during the
period and for the purpose stated in the resolution, or at any less rate or for any
less number of years. (D) The board may issue bonds and notes in anticipation of the collection of taxes levied
under this section, and notes in anticipation of the issuance of bonds.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 940.33
- 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 § 940.33?
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 § 940.33 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 § 940.33 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?
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