Ohio Rev. Code § 5748.022
Resolution reducing tax rate.
Ohio · Chapter 5748 | School District Income Tax · Status: effective
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- Citation
- Ohio Rev. Code § 5748.022, Resolution reducing tax rate, Ohio, version 1 as recorded 2026-08-14, yourstate.us, https://yourstate.us/provision/1195201
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ys:prov:1195201@1- SHA-256
141a52dcf8abee055a84bdb82b4472cdfc527850ccacab33376a078216937439
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Full text
A majority of the members of a board of education of a school district levying a tax under section 5748.02 of the Revised Code may adopt a resolution reducing the rate of the tax by a multiple of one-fourth of one per cent. The resolution shall set forth the current rate of the tax, the reduced rate of tax that results from adoption of the resolution, the purpose or purposes for which the tax is levied, the remaining number of years the tax will be levied or that it is levied for a continuing period of time, and the date on which the reduced tax rate shall take effect, which shall be the ensuing first day of January occurring at least forty-five days after a copy of the resolution is certified to the tax commissioner.