Ohio Revised Code

Ohio Rev. Code § 307.14 (2026)

Legislative authority and contracting subdivision definitions

✓ current as of May 2026
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As used in sections 307.14 to 307.19, inclusive, of the Revised Code:

(A) "Legislative authority" means the board of county commissioners, board of township trustees, or the board, council, or commission of a contracting subdivision;

(B) "Contracting subdivision" means any governmental subdivision or taxing district of the state which, by its legislative authority, enters into an agreement with a board of county commissioners under the authority of such sections.

Notes of Decisions
Cited in 2 cases, 2017–2019 · leading case: City of Toledo v. Corr. Comm'n of Nw. Ohio, 2017 Ohio 9149 (Ohio Ct. App. 2017).
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City of Toledo v. Corr. Comm'n of Nw. Ohio, 2017 Ohio 9149 (Ohio Ct. App. 2017). · cites it 5× “19, the Sheriff argues that no Revised Code sections, other than R.C. 307.14 to 307.19, control or limit the Fifth Agreement, which the parties made under R.”
Mack v. Toledo, 2019 Ohio 5427 (Ohio Ct. App. 2019). · cites it 6× “” However, “contracting subdivision” is defined as “any governmental subdivision or taxing district of the state which, by its legislative authority, enters into an agreement with a board of county commissioners under the authority of” R.”
Ohio Rev. Code § 307.14(A): 1 case
Mack v. Toledo, 2019 Ohio 5427 (Ohio Ct. App. 2019). “” However, “contracting subdivision” is defined as “any governmental subdivision or taxing district of the state which, by its legislative authority, enters into an agreement with a board of county commissioners under the authority of” R.”
Ohio Rev. Code § 307.14(B): 1 case
Mack v. Toledo, 2019 Ohio 5427 (Ohio Ct. App. 2019). “” However, “contracting subdivision” is defined as “any governmental subdivision or taxing district of the state which, by its legislative authority, enters into an agreement with a board of county commissioners under the authority of” R.”
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