Local Government Funds
Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 2000
The library and local government support fund was created in
House Bill 291 of the 115th General Assembly. It replaces the
locally-collected intangible property tax, which was repealed
beginning in calendar year 1986. This fund provides state aid
to counties on a monthly basis for libraries and local
governments, which were receiving revenue from the intangible
The library and local government support fund is comprised of
5.7 percent of the preceding month's personal income tax
collections. The total amount distributed to the counties for
calendar year 2000 was $491.0 million. Each county's
distribution is after an adjustment for any overpayment or
underpayment made in the preceding year (1999).
The revenues received from the library and local government
support fund are distributed by the County Budget Commission.
Less than 2 percent went to local governments with the
balance going to libraries.
Figures shown were compiled from records of the Ohio
Department of Taxation.