AGO 1993-042.

• Case Date: November 16, 1993
• Court: Ohio

Ohio Attorney General Opinions 1993. AGO 1993-042. November 16, 1993OPINION NO. 1993-042The Honorable Frank Pierce Belmont County Prosecuting Attorney Courthouse Annex No. 1 147 West Main Street St. Clairsville, Ohio 43950 Dear Prosecutor Pierce: You have asked for an opinion on the following question: "Can a county, pursuant to Ohio Revised Code 5705.19(J), place a tax levy on the ballot to be used by a Sheriff solely for the funding of equipment, including but not limited to, police cruisers, gasoline, repairs, etc.?" In order to answer your question, it is first necessary to determine whether the proposed uses, as described in your letter, fall within the purposes authorized by R.C. 5705.19(J).

Authority of County to Levy Tax under R.C. 5705.19(J)

R.C. 5705.19 states in pertinent part:

The taxing authority of any subdivision at any time and in any year, by vote of two-thirds of all the members of the taxing authority, may declare by resolution and certify the resolution to the board of elections not less than seventy-five days before the election upon which it will be voted that the amount of taxes that may be raised within the ten-mill limitation will be insufficient to provide for the necessary requirements of the subdivision and that it is necessary to levy a tax in excess of that limitation for any of the following purposes:

....

(J) For the purpose of providing and maintaining motor vehicles, communications, and other equipment used directly in the operation of a police department, or the payment of salaries of permanent police personnel, including the payment of the policemen employer's contribution required under [R.C. 742.33], or the payment of the costs incurred by townships as a result of contracts made with other political subdivisions in order to obtain police protection, or to provide ambulance or emergency medical services operated by a police department.... (Emphasis added.)

The term "subdivision," as used in R.C. Chapter 5705, includes a county. R.C. 5705.01(A). A county may, therefore, propose a tax levy under R.C. 5705.19(J).

Purposes for Which Tax May Be Levied Under R.C. 5705.19(J)

Whether the uses described in your letter fall within the purposes stated in R.C. 5705.19(J) depends upon whether equipment for the sheriff's office constitutes "equipment used directly in the...