Ohio § 3318.17 Rate and maximum period of tax levies

Ohio Statutes

§ 3318.17 — Rate and maximum period of tax levies

Ohio § 3318.17

Title 33Education-Libraries

Ch. 3318School Facilities

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Bluebook

Ohio Rev. Code Ann. § 3318.17 (2026).

Text

(A)Except as provided in division (B) of this section, when a school district receives classroom assistance from the state from time to time under the procedure set forth in sections3318.01to3318.12of the Revised Code, the levy of taxes required by sections3318.13and3318.14of the Revised Code shall be at the rate of one-half mill for each one dollar of valuation and shall be for a maximum period of twenty-three years after the last purchase, except that in those years in which a supplemental agreement authorized by section3318.081of the Revised Code is in effect, the rate shall be as prescribed for such section for the period during which such agreement is in effect. Where a school district has purchased classroom facilities from the state on which any portion of the purchase price remain

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(A) Except as provided in division (B) of this section, when a school district receives classroom assistance from the state from time to time under the procedure set forth in sections3318.01to3318.12of the Revised Code, the levy of taxes required by sections3318.13and3318.14of the Revised Code shall be at the rate of one-half mill for each one dollar of valuation and shall be for a maximum period of twenty-three years after the last purchase, except that in those years in which a supplemental agreement authorized by section3318.081of the Revised Code is in effect, the rate shall be as prescribed for such section for the period during which such agreement is in effect. Where a school district has purchased classroom facilities from the state on which any portion of the purchase price remains unpaid and it desires to purchase additional classroom facilities, the notice of election and form of ballot set forth in section3318.06of the Revised Code shall provide that the levy is an extension of an existing levy for a maximum period of twenty-three years. Where there has been more than one purchase of classroom facilities from the state, any proceeds of the tax to be used to pay the purchase price of such facilities shall be applied to the unpaid purchase price of the projects in the order in which they were purchased.

(B) When a school district levies a tax under sections3318.13and3318.14of the Revised Code after the effective date of this amendment, the levy shall:

(1) Be an additional levy of one-half mill for each dollar of valuation;

(2) Continue for the lesser of the number of years required to generate revenue equal to the amount of money supplied by the state for a classroom facilities project or twenty-three years;

(3) Not reduce the number of years remaining on any other levy passed under sections3318.13and3318.14of the Revised Code prior to or after the effective date of this amendment.

The notice of election and form of the ballot required by section3318.06of the Revised Code shall provide that a levy under this division is an additional levy for the specified classroom facilities project.