Ohio Rev. Code » Chapter 5705
Ohio Revised Code

Ohio Rev. Code § 5705.07 (2026)

Levies in excess of ten-mill limitation

✓ current as of May 2026
Find cases: SyfertCases citing this section ORCcodes.ohio.gov (official) Justiaon Justia CornellLII Search CasesGoogle Scholar
Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
PDF:
Download Authenticated PDF
 

The taxing authority of any subdivision may make tax levies authorized in excess of the ten-mill limitation by a vote of the people under the law applicable thereto, irrespective of all limitations on the tax rate.
Notes of Decisions
Cited in 5 cases, 1969–2019 · leading case: DeRolph v. State, 677 N.E.2d 733 (Ohio 1997).
Sort: Relevance Newest Treatment
DeRolph v. State, 677 N.E.2d 733 (Ohio 1997). “R.C. 5705.07. For property tax purposes, real property in Ohio is divided into two classifications: Class I property, consisting of residential and agricultural property, and Class II property, consisting of all other real property, including commercial, industrial, public…”
Georgetown v. Brown Cty. Bd. of Elections (Slip Opinion), 2019 Ohio 3915 (Ohio 2019). “R.C. 5705.07. {¶ 3} The procedure for seeking a tax levy in excess of the ten-mill limitation is spelled out in R.”
Sugarcreek Twp. v. City of Centerville, 921 N.E.2d 655 (Ohio Ct. App. 2009). “R.C. 5705.07. And R.C. 5705.19 lists purposes for which taxes can be levied in excess of ten mills, upon approval of a majority of the electorate.”
City of New Boston v. Scioto Cnty. Budget Comm'n, 254 N.E.2d 342 (Ohio 1969). · cites it 2× “Section 5705.07, Revised Code (“taxing authority * * * may make tax levies authorized in excess of the ten-mill limitation by a vote of the people”).”
DeRolph v. State, 1997 Ohio 84 (Ohio 1997). “R.C. 5705.07. {¶ 101} For property tax purposes, real property in Ohio is divided into two classifications: Class I property, consisting of residential and agricultural property, and Class II property, consisting of all other real property, including commercial, industrial,…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.