2023 Ohio Code 5705.04 – Division of taxes levied
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The taxing authority of each subdivision shall divide the taxes levied into the following separate levies:
(A) The general levy for debt charges within the ten-mill limitation;
(B) The general levy for current expense within the ten-mill limitation;
(C) Special levies authorized by sections 5705.01 to 5705.47, inclusive, of the Revised Code, within the ten-mill limitation;
(D) The general levy for debt charges authorized by law or by vote of the people in excess of the ten-mill limitation;
(E) Other special or general levies authorized by law or by vote of the people in excess of the ten-mill limitation.