Ohio § 5705.15 Transfer of public funds - exceptions

Ohio Statutes

§ 5705.15 — Transfer of public funds - exceptions

Ohio § 5705.15

Title 57Taxation

Ch. 5705Tax Levy Law

This text of Ohio § 5705.15 (Transfer of public funds - exceptions) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5705.15 (2026).

Text

In addition to the transfers authorized in section5705.14of the Revised Code, the taxing authority of any political subdivision may, in the manner provided in this section and section5705.16of the Revised Code, transfer from one fund to another any public funds under its supervision, except the proceeds or balances of loans, bond issues, special levies for the payment of loans or bond issues, the proceeds or balances of funds derived from any excise tax levied by law for a specified purpose, and the proceeds or balances of any license fees imposed by law for a specified purpose.

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In addition to the transfers authorized in section5705.14of the Revised Code, the taxing authority of any political subdivision may, in the manner provided in this section and section5705.16of the Revised Code, transfer from one fund to another any public funds under its supervision, except the proceeds or balances of loans, bond issues, special levies for the payment of loans or bond issues, the proceeds or balances of funds derived from any excise tax levied by law for a specified purpose, and the proceeds or balances of any license fees imposed by law for a specified purpose.