Local Government Funds
Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 2001
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locally collected intangible property tax, which was repealed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 county undivided
library and local government support funds for calendar year
2001 was $496.5 million. The amount allocated to each county
is based on a formula contained in RC section 5747.46. Each
county's distribution is after an adjustment for any
overpayment or underpayment made in the preceding year
However, the fiscal year 2002 and 2003 state budget bill
(House Bill 94) temporarily suspended the statutory county
allocation formula beginning with the July 2001
distributions. From July 2001 through December 2001 each
county received the same amount it received in July 2000
through December 2000, except for reductions (totaling $3.2
million) due to required transfers from the library and local
government support fund to the OPLIN technology fund.
The revenues received from the library and local government
support fund are distributed by county budget commissions.
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.