Ohio Supreme Court Rules On School District’s Inside Millage Conversion

    December 2014
    The Ohio Supreme Court recently issued an opinion regarding a school district’s conversion of inside millage from operating expenses to permanent improvement expenditures that resulted in a net increase of tax revenue to the school district by operation of the “20-mill floor.” Noting that its decision depended on “an unusual circumstance,” the Ohio Supreme Court invalidated the school district’s inside millage conversion.