(A) As used in this section:

Terms Used In Ohio Code 5748.10

  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
  • School district income: means :

    (1) With respect to an individual, the portion of the taxable income of an individual that is received by the individual during the portion of the taxable year that the individual is a resident of the school district and the school district income tax is in effect in that school district. See Ohio Code 5748.01

  • School district income tax: means an income tax adopted under one of the following:

    (1) Former section 5748. See Ohio Code 5748.01

  • Taxpayer: means an individual or estate having school district income upon which a school district income tax is imposed. See Ohio Code 5748.01

(1) “School district consolidation” means a consolidation of some or all of the territories of two or more school districts by transfer, merger, joinder, or creation pursuant to any of such procedures under Chapter 3311 of the Revised Code.

(2) “Surviving school district” means a school district into which territory of another school district will be consolidated pursuant to a school district consolidation.

(3) “Identification number” means the number designated by the tax commissioner for the purpose of enabling a taxpayer to identify the taxpayer’s school district of residence pursuant to rules adopted by the commissioner in accordance with section 5747.04 of the Revised Code.

(B) On or before ninety days before the effective date of a school district consolidation, the board of education of a surviving school district that levies a school district income tax pursuant to a resolution that will be in effect on and after that effective date shall notify the tax commissioner in writing of all of the following:

(1) The name and identification number of each of the school districts involved in the consolidation, designating which is the surviving school district;

(2) The effective date of the consolidation;

(3) The rate of school district income tax levied by the surviving school district and, if applicable, any of the other school districts, pursuant to a resolution levying such a tax that will be in effect on and after the effective date of the consolidation.

(C) School district income tax shall be levied on the school district income of residents of a school district resulting from a school district consolidation pursuant to a resolution, if any, levying such a tax on such income of the surviving school district’s residents adopted by the board of education of that district and in effect on and after that effective date. Nothing in this division prohibits the board of education of a school district from amending or adopting a resolution to levy a school district income tax in accordance with this chapter after a school district consolidation.

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