Local Government Funds
Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 2002
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locally collected intangible property tax, which was repealed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
property tax.
The library and local government support fund is comprised of
5.7 percent of personal income tax collections. However, the
fiscal year 2002 and 2003 state budget bill (House Bill 94)
temporarily suspended this funding mechanism beginning with
the July 2001 distributions. In calendar year 2002, each
county received the same amount it received in calendar year
2001, except for reductions due to required transfers from
the library and local government support fund to the OPLIN
technology fund (totaling $6.4 million) and reductions due to
required reconciliation calculations (totaling $35.5
million).
The total amount distributed to county undivided library and
local government support funds for calendar year 2002 was
$457.7 million. Under statutory law, 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. (These statutory allocations and adjustments were
suspended in 2002 by the House Bill 94 provisions).
The revenues received from the library and local government
support fund are distributed by county budget commissions
with nearly all of these monies going to libraries.
Figures shown were compiled from records of the Ohio
Department of Taxation.