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 1997
Table LG-8 shows the total amount of money distributed within
each county from its County Undivided Local Government
Revenue Assistance Fund during 1997, by subdivision class.
The total amount distributed was $82.9 million. The total for
all municipalities for 1997 was $40.9 million, the township
total was $9.3 million, and the counties retained $31.4
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. The total distributed
to cities was $36.0 million while $4.9 million was
distributed to villages.
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 most 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.