Ohio Const. art. XII, § 9. Apportionment of income, estate, and inheritance taxes

Not less than fifty per cent of the income, estate, and inheritance taxes that may be collected by the state shall be returned to the county, school district, city, village, or township in which said income, estate, or inheritance tax originates, or to any of the same, as may be provided by law. Effective: June 8, 1976