Ohio § 5748.081 Procedure for levying replacement tax under RC 5748.08

Ohio Statutes

§ 5748.081 — Procedure for levying replacement tax under RC 5748.08

Ohio § 5748.081

Title 57Taxation

Ch. 5748School District Income Tax

This text of Ohio § 5748.081 (Procedure for levying replacement tax under RC 5748.08) 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. § 5748.081 (2026).

Text

A board of education of a school district that, under divisions (A)(1), (D)(1), and (E) of section5748.08or under section5748.09of the Revised Code, levies a tax on the school district income of individuals as defined in divisions (G) and (E)(1) of section5748.01of the Revised Code may replace that tax with a tax on school district income as defined in divisions (G) and (E)(2) of section5748.01of the Revised Code by following the procedure outlined in, and subject to the conditions specified in, section5748.021of the Revised Code, as if the existing tax levied under section5748.08or5748.09were levied under section5748.02of the Revised Code. The tax commissioner and the board of elections shall perform duties in response to the actions of the board of education under this section as directe

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A board of education of a school district that, under divisions (A)(1), (D)(1), and (E) of section5748.08or under section5748.09of the Revised Code, levies a tax on the school district income of individuals as defined in divisions (G) and (E)(1) of section5748.01of the Revised Code may replace that tax with a tax on school district income as defined in divisions (G) and (E)(2) of section5748.01of the Revised Code by following the procedure outlined in, and subject to the conditions specified in, section5748.021of the Revised Code, as if the existing tax levied under section5748.08or5748.09were levied under section5748.02of the Revised Code. The tax commissioner and the board of elections shall perform duties in response to the actions of the board of education under this section as directed in section5748.021of the Revised Code.

Last updated July 30, 2025 at 9:33 AM