Tax Data Series

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 1997

Table LG-3 shows the total amount of money distributed within each county from its County Undivided Local Government Fund during 1997, by subdivision class. The total amount distributed was $541.6 million. The total amount distributed to all municipalities (cities and villages) was $289.3 million and the township distribution totaled $46.1 million while the counties retained $195.9 million. The amount received by each individual city and village from the County Undivided Local Government Fund is shown in Table LG-5. The total amount distributed to all cities for 1997 was $262.9 million while the village total was $26.4 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 have 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 which 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 and 2.