{"data":{"id":"us-oh/ohio-rev.-code-5705.12","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5705.12","heading":"Approval to establish special funds.","body":"In addition to the funds provided for by sections 5705.09, 5705.121, 5705.13, and 5705.131 of the Revised Code, the taxing authority of a subdivision may establish, with the approval of and in the manner prescribed by the auditor of state, such other funds as are desirable, and may provide by ordinance or resolution that money derived from specified sources other than the general property tax shall be paid directly into such funds.","path":["Title 57 Taxation","Chapter 5705 Tax Levy Law"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5705.12","current_through":"2025-09-30 (House Bill 96 - 136th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"e28d550664787b43dcb870e2e0a8e315ba3b6df4bda9dd8162bbebbc7fb3c9fb","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5705.11","next":"us-oh/ohio-rev.-code-5705.121"},"notice":"GroundRules: Original legal text. Not legal advice."}