Ohio Rev. Code § 6131.50: General drainage improvement fund.

(A) The board of county commissioners of each county may provide and establish the "general drainage improvement fund," to be used as a sinking fund for all bonds issued under sections 6131.01 to 6131.64, inclusive, of the Revised Code.

(B) The fund may consist of any of the following:

(1) Any taxes levied and collected for ditch and drainage purposes under county levies, not by law otherwise disposed of;

(2) The proceeds of all bonds issued and sold under sections 6131.01 to 6131.64, inclusive, of the Revised Code;

(3) The collections from all special assessments for benefits to property, as provided in such sections;

(4) Such other funds as by law are provided to be paid therein.