Tax Data Series: Local Government Funds
County Undivided Local Government
Funds: Amounts Distributed within
Counties by County Budget Commissions, by
Subdivision or Subdivision Class, Calendar Year 2010
The amount that each county receives from the state local
government fund (LGF) is expressly designated for deposit
into the county undivided local government fund (CULGF),
where it is combined with the share of dealers in intangibles
tax revenue that is collected by the state and returned to
the county of origin. All of the money received by a CULGF is
distributed within the county to eligible subdivisions:
municipalities, townships, park districts, and county
government itself.
In calendar year 2010, the total amount (including dealers in
intangibles) distributed from the state LGF to all 88
counties was $611,518,267. However, the figures
shown in the following tables are derived from surveys filed
by county auditors with the Ohio Department of Taxation.
There were five counties that did not submit calendar
year 2010 data; previous year’s data were used. Based
on survey data, this report shows the total amount
distributed was $ 611,464,510 in calendar year 2010; there
was a municipal (cities and villages) distribution of $324.2
million and a township distribution of $57.1 million while
the counties retained $218.9 million. The total amount
shown distributed to all cities for 2010 was $294.0 million
while the village total was $30.2 million.
Table LG-3 shows the total amount of money distributed within
each county from its CULGF during 2010, by subdivision
class. The amount received by each individual city and
village from each CULGF is shown in Table LG-5.
For additional data concerning amounts allocated from the
State Local Government Fund to each county for budget
commission distribution and directly to each municipality
levying an income tax, see Tables
LG-1 & LG-2. For additional information on the
changes to the Local Government Funds, see
this explanation.