us-oh/stat
Ohio Rev. Code § 5705.121
Other special funds
A municipal corporation may establish in the manner provided by law a sanitary police pension fund, an urban redevelopment tax increment equivalent fund, or a cemetery fund.
A township may establish by law a cemetery fund.
A subdivision that levies a tax for the purpose described in division (ZZ) or (AAA) of section 5705.19 of the Revised Code shall establish a general capital and infrastructure fund to which the proceeds from that levy shall be credited. By resolution or ordinance, the taxing authority may establish accounts within that fund for any of the several particular purposes for which such money may lawfully be spent, may eliminate such accounts when no longer necessary or desirable, and may transfer money between such accounts. Money in the fund may not be used to pay the compensation of officers or employees of the subdivision.
The board of health of a city or general health district may establish the home health services fund referred to in section 3709.15 of the Revised Code.
Last updated August 8, 2025 at 11:49 AM
Source: view the official text
In this chapter (40 sections)
- 5705.40 · Amending or supplementing appropriation ordinance - transfer…
- 5705.41 · Restriction upon appropriation and expenditure of money
- 5705.42 · Grants by United States government
- 5705.43 · Improvements paid by special assessments
- 5705.44 · Contracts running beyond fiscal year - certificate not…
- 5705.45 · Liability for wrongful payments from public funds -…
- 5705.46 · Payment of current payrolls
- 5705.47 · Existing actions or proceedings
- 5705.48 · Joint budget commission - adjustment of tax rate
- 5705.49 · Subdivision's power to tax - limitation
- 5705.50 · Subdivisions may expend local funds for real property…
- 5705.51 · Indirect debt limitation
- 5705.55 · Resolution regarding tax levy in excess of limitation by…
- 5705.60 · Fixed-sum levy rate adjustment
- 5705.61 · Tax on use, lease or occupancy of public real property not…
- 5705.62 · Payment of tax
- 5705.63 · Distributing tax revenue
- 5705.71 · County levy for senior citizens services or facilities
- 5705.72 · Levy of tax in excess of limitation for transportation…
- 5705.091 · County developmental disabilities general fund - capital…
- 5705.121 · Other special funds
- 5705.131 · Nonexpendable trust fund
- 5705.132 · Reserve balance account for other purposes
- 5705.191 · Levy in excess of ten-mill limitation - political…
- 5705.193 · County anticipation notes for permanent improvement or class…
- 5705.194 · Levy in excess of ten-mill limitation - schools
- 5705.195 · Fixed-sum levy: calculation of millage and term
- 5705.196 · Fixed-sum levy: submission of question to electors
- 5705.197 · Fixed-sum levy: form of ballot
- 5705.198 · Tax levy by joint recreation district
- 5705.199 · School levy in excess of ten-mill limitation
- 5705.212 · School levy of up to five incremental taxes
- 5705.213 · Special school district election on levy for current…
- 5705.214 · Frequency of school district elections
- 5705.215 · County school financing district levy
- 5705.216 · Issuing additional anticipation notes for school purposes
- 5705.217 · Holding special elections on additional tax for school…
- 5705.218 · Holding special elections on general obligation bonds for…
- 5705.219 · Conversion of existing levies imposed for the purpose of…
- 5705.221 · Additional levy for county alcohol, drug addiction, and…