Local Government Funds
Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 2003
The library and local government support fund is comprised of
5.7 percent of personal income tax collections. The
fund was created in House Bill 291 of the 115th General
Assembly. It replaced 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property tax, which was repealed beginning in calendar year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.
Recent state budget bills (House Bill 94 and House Bill 95)
have temporarily suspended the statutory funding mechanism
beginning with the July 2001 distributions. In calendar year
2003, 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 $6.5 million),
reductions due to required reconciliation calculations
(totaling $22.9 million), and a mandated budgetary reduction
($9.7 million).
The total amount distributed to county undivided library and
local government support funds for calendar year 2003 was
$452.6 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 2003 by the House Bill 94 and House Bill 95
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.