State ex rel. Heald v. Zangerle

Citations

• 94 Ohio St. 447
• 115 N.E. 1013
• 1916 Ohio LEXIS 125

Syllabus

<p>Taxation — Sinking fund and interest levies — Duty of trustees and council — Section 4513, General Code — Budget commissioners to certify rate to auditor — Section 5649-1, General Code.</p> <p>1. Under the provisions of Section 4513, General Code, it is the duty of the trustees of the sinking fund to certify to council the rate of tax necessary to provide for sinking fund and interest purposes, and the amount so certified must be placed in the taxing ordinance by the council, before and in preference to any other item and for the full amount thereof.</p> <p>2. The provision of Section 5649-1, General Code, that the taxing authorities in each taxing district of the state shall levy a tax sufficient to provide for sinking fund and interest purposes, requires the county budget commissioners to certify to the county auditor a tax sufficient for such purposes, regardlesá of other needs of the taxing district. (Rabe et al. v. Board of Education, 88 Ohio St., 403, approved and followed.)</p>