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Ohio Admin. Code § 5703-25-47

Tax reduction factor; allocating taxes collected from each tax levy

Official textcodes.ohio.govlast amended

For the purpose of ascertaining the net amount of taxes collected for each particular tax levy, pursuant to section 319.451 of the Revised Code, the county auditor shall use the tax reduction factors certified under paragraph (B)(1) of rule 5703-25-46 of the Administrative Code.

The composite tax reduction factors certified under paragraph (B)(2) of that rule shall never be used for this purpose.

Last updated July 8, 2025 at 11:52 AM

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In this chapter (28 sections)
  1. 5703-25-01 · Public notice of any proposed change in rules
  2. 5703-25-05 · Definitions
  3. 5703-25-06 · Equalization procedures
  4. 5703-25-07 · Appraisals
  5. 5703-25-08 · Procedure prior to actual appraisal
  6. 5703-25-09 · Adoption and use of property records
  7. 5703-25-10 · Classification of real property and coding of records
  8. 5703-25-11 · Valuation of land
  9. 5703-25-12 · Valuation of buildings, structures, fixtures and…
  10. 5703-25-13 · Review of appraisal
  11. 5703-25-14 · Documents to be filed in the county auditor's office
  12. 5703-25-16 · Procedure after reappraisal or update
  13. 5703-25-18 · Partial exemption from real property tax
  14. 5703-25-20 · Procedure for valuation of federally subsidized…
  15. 5703-25-30 · Definitions
  16. 5703-25-31 · General
  17. 5703-25-32 · Agricultural advisory committee
  18. 5703-25-33 · Current agricultural use value of land table or tables
  19. 5703-25-34 · Use of prescribed agricultural use value of land tables by…
  20. 5703-25-35 · Determination of current agricultural use taxable value of…
  21. 5703-25-36 · Application of rules
  22. 5703-25-45 · Tax reduction factor; computation; minimum for schools
  23. 5703-25-46 · Tax reduction factor; certification; composite factor
  24. 5703-25-47 · Tax reduction factor; allocating taxes collected from each…
  25. 5703-25-48 · Tax reduction factor; estimated factors; correcting errors
  26. 5703-25-49 · Tax reduction factor; emergency school levy phase-in
  27. 5703-25-55 · Real estate assessment fund; expenditures; allowable;…
  28. 5703-25-56 · Real estate assessment fund; competitive bidding…
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