Tax Data Series

Local Government Funds

County Undivided Local Government Revenue Assistance Funds
Amounts Distributed within Counties by County Budget Commissions by Subdivision or Subdivision Class, Calendar Year 1993

Table LG-8 shows the total amount of money distributed within each county from its County Undivided Local Government Revenue Assistance Fund during 1993, by subdivision class. The total amount distributed was $59.2 million. The total for all cities for 1993 was $25.5 million, the village total was $3.6 million, and the township total was $6.4 million while the counties retained $22.8 million. The amount received by each individual city and village from the County Undivided Local Government Revenue Assistance Fund is shown in Table LG-9.

Figures shown in Tables LG-8 and 9 are derived from surveys filed by county auditors with the Ohio Department of Taxation.

Each of Ohio's 88 counties has a County Undivided Local Government Revenue Assistance Fund. The county receives money for this fund from the portion of the state local government revenue assistance fund allocated to the county from state income, sales, use, public utility, and corporate franchise taxes. All of the money received by a county for its Undivided Local Government Revenue Assistance Fund is distributed within the county to eligible subdivisions: municipalities, townships, park districts, and county government itself.

Monthly distributions of all County Undivided Local Government Revenue Assistance Fund monies follow determinations made by the County Budget Commission of respective percentage shares of an estimated fund based upon revenue estimates supplied by the Ohio Department of Taxation. Those percentage shares may be arrived at according to the "statutory" method, which is designed to yield a distribution reflecting the respective "needs" of the various governmental units. This method calls for a review of each subdivision's proposed expenditure requests and a review of its various revenue sources, according to specific statutory guidelines. In many counties, budget commissions apportion under "alternative" methods which include factors other than, or in addition to, "needs".

For additional data concerning amounts allocated from the State Local Government Revenue Assistance Fund to each county for budget commission distribution, see Table LG-6.