Village of Carlisle v. Warren County Budget Commission

Section 2, Article XII of the Ohio Constitution established a constitutional limitation on the taxation of property in excess of one percent of its true value without approval of a majority of the electors of a taxing district. The statutory “ten-mill limitation” likewise appears in R.C. 5705.02. Under the mandate of R.C. 5705.31, the budget commission is obligated to approve without modification:

“(D) A minimum levy within the ten-mill limitation for the current expense and debt service of each subdivision or taxing unit, which shall equal two-thirds of the average levy for current expenses…