{"data":{"id":"us-oh/ohio-rev.-code-5705.09","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5705.09","heading":"Establishment of funds.","body":"Each subdivision shall establish the following funds:\n(A) General fund;\n(B) Sinking fund whenever the subdivision has outstanding bonds other than serial bonds;\n(C) Bond retirement fund, for the retirement of serial bonds, notes, or certificates of indebtedness;\n(D) A special fund for each special levy;\n(E) A special bond fund for each bond issue;\n(F) A special fund for each class of revenues derived from a source other than the general property tax, which the law requires to be used for a particular purpose;\n(G) A special fund for each public utility operated by a subdivision;\n(H) A trust fund for any amount received by a subdivision in trust.","path":["Title 57 Taxation","Chapter 5705 Tax Levy Law"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5705.09","current_through":"1953-10-01 (House Bill 1 - 100th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"f142d8d840b7a8962e83b9b6711ee81213a58f1833f24159a80b344dcea8303c","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5705.08","next":"us-oh/ohio-rev.-code-5705.091"},"notice":"GroundRules: Original legal text. Not legal advice."}