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
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
1/17/2024
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Bond Financing ,
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First Amendment ,
Municipalities ,
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Tax Revenues
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
HB 140 will be effective for the May 2, 2023, election, which is a special election because it falls in an odd-numbered year. While it is often not a popular ballot choice due to cost, political subdivisions need to be...more
Odd to think of the Food Service Fund having a surplus, but districts around Ohio are having this unusual experience due to the pandemic and changing federal reimbursements.
RC 3313.81 and a series of AG opinions...more