Tax Data Series: Local Government Funds
County Undivided Government Funds - Amounts Distributed within Counties by County Budget Commissions, by Subdivision or Subdivision Class, Calendar Year 2000
Table LG-3 shows the total amount of money distributed within each county from its County Undivided Local Government Fund during 2000, by subdivision class. The reported total amount distributed was $645.0 million; this includes a municipal (cities and villages) distribution of $343.2 million and a township distribution of $57.2 million while the counties retained $232.3 million. The amount received by each individual city and village from each County Undivided Local Government Fund is shown in Table LG-5. The total amount distributed to all cities for 2000 was $311.7 million while the village total was $31.5 million.
Figures shown in Tables LG-3 and 5 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 Fund. The county receives money for this fund from two sources: (1) the portion of the state local government fund allocated to the county from state income, sales, use, public utility, and corporate franchise taxes; and (2) state-collected intangible taxes paid by dealers in intangibles. All of the money received by a county for its Undivided Local Government 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 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 that include factors other than, or in addition to, "needs."
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.