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Ohio's New Village Dissolution Process: Key Provisions and Implications of House Bill 331

On December 18, 2024, the Ohio General Assembly passed House Bill 331 which created a new process for dissolution of villages in Ohio. This new process is in addition to the existing procedure for the dissolution of a village...more

The Latest on Ballot Issues: HB 140 and AOS Campaign Guidance

While Ohio municipalities generally do not rely on voted ad valorem property taxes as a primary source of funding, such taxes can serve as a useful part of a municipality’s revenue base, and state law, principally in Ohio...more

Budget Commission Requests to Forgo Revenue

As a result of the 2023 valuation update, several counties have requested all jurisdictions, including school districts, to voluntarily give back millage to reverse the impact of inflationary increases on collections,...more

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