Municipal Road Fund

Resources

Motor Vehicle License Tax

ORC 4504.02

In accordance with Section 4504.02 of the Ohio Revised Code, the Geauga County Motor Vehicle License Tax was adopted by the Board of County Commissioners on May 5, 1968. This tax brings in $5.00 per motor vehicle registered within the county less enforcement and administrative expenses. No other Motor Vehicle Taxes under Section 4504 of the Ohio Revised Code have been levied in Geauga County.

This document establishes the policy for the administration of the Municipal Road Fund and guidance for administering the applicable Sections of Chapter 4504 of the Ohio Revised Code.

In accordance with Section 4504.03 of the Ohio Revised Code, the Geauga County Engineer has prepared comprehensive maps approved by the Board of County Commissioners. These maps depict roads and streets located within municipalities that are necessary and conducive to the orderly and efficient flow of traffic through the county. All roads within the municipalities have been designated as Primary, Secondary or Local based upon their relative importance.

Following the procedures outlined within Section 4504.04 of the Ohio Revised Code, the Board of County Commissioners may approve funding for a municipality to cover expenses related to the planning, construction, improving, maintaining, and repairing of public roads, highways, streets, bridges and viaducts within Geauga County from the Municipal Road Fund.

A portion of this tax is allocated to the Municipal Road Fund on the behalf of the six (6) incorporated subdivisions within the county. The Village of Aquilla, Village of Burton, City of Chardon, Village of Hunting Valley, Village of Middlefield and Village of South Russell each are allocated funding per Paragraph B(1) of Section 4504.05 of the Ohio Revised Code.

All funds deposited into the fund shall remain for the intended purpose as required by law. Unexpended balances within the fund shall carryover from year to year. The Municipal Road Fund will be applied solely to projects or portions thereof within the incorporated areas of the County and for the reimbursement of county administration and enforcement expenses as outlined in Section 4504.05 of the ORC.

Municipalities are cautioned that the statutes do not permit an automatic pro rata annual allocation of funds. Only approved projects are eligible for the allocation of such monies.

For more information, contact Katie Taylor.