Ohio § 5748.022 Resolution reducing tax rate

Ohio Statutes

§ 5748.022 — Resolution reducing tax rate

Ohio § 5748.022

Title 57Taxation

Ch. 5748School District Income Tax

This text of Ohio § 5748.022 (Resolution reducing tax rate) 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. § 5748.022 (2026).

Text

A majority of the members of a board of  education of a school district levying a tax under section5748.02of 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.

Free access — add to your briefcase to read the full text and ask questions with AI

A majority of the members of a board of education of a school district levying a tax under section5748.02of 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.