Ohio § 5747.54 Failure to certify percentage share of the undivided local government fund

Ohio Statutes

§ 5747.54 — Failure to certify percentage share of the undivided local government fund

Ohio § 5747.54

Title 57Taxation

Ch. 5747Income Tax

This text of Ohio § 5747.54 (Failure to certify percentage share of the undivided local government fund) 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. § 5747.54 (2026).

Text

The tax commissioner may  withhold  distributions of local government fund money to any  county where  the county auditor has failed to certify to the tax  commissioner  the percentage share of the undivided local  government fund of  the county as a subdivision for the year for  which distribution  is to be made. The director of budget and  management may direct  the tax commissioner to withhold from a  county the percentage of  the amount distributable thereto that  constitutes the share of  the county as a subdivision of the local  government fund so long  as such county is indebted or otherwise  obligated to the state,  until such indebtedness or other  obligation has been duly paid,  but no distribution of such  percentage share of the local  government fund shall be withheld  unless 

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The tax commissioner may withhold distributions of local government fund money to any county where the county auditor has failed to certify to the tax commissioner the percentage share of the undivided local government fund of the county as a subdivision for the year for which distribution is to be made. The director of budget and management may direct the tax commissioner to withhold from a county the percentage of the amount distributable thereto that constitutes the share of the county as a subdivision of the local government fund so long as such county is indebted or otherwise obligated to the state, until such indebtedness or other obligation has been duly paid, but no distribution of such percentage share of the local government fund shall be withheld unless an itemized statement of such indebtedness is furnished the county auditor of the county from which the indebtedness is due at least thirty days prior to the withholding of the distribution.

Any indebtedness or obligation of the state to a county shall be deducted from the amount owing to the state by such county in determining the indebtedness or obligation as to which distribution is withheld.