North Ridgeville Board approves annual tax budget in one reading

The North Ridgeville City Board of Education on Jan. 13 approved the district's annual tax budget in a single reading, a procedural but required step that allows the treasurer to file for a certificate of estimated resources with the county auditor.

Miss McCarthy, speaking during the finance report, noted the Ohio Revised Code requires adoption of the tax budget by Jan. 15 for the succeeding fiscal year. A trustee moved to approve the item in one reading; the motion was seconded, and the board completed a roll call with affirmative responses from trustees present.

The treasurer had earlier described the tax budget as the opening step of the district's broader budget process, drawing on October forecasts and known anticipated activity to set appropriations across funds. The certificate of estimated resources the county issues can be amended through the year if revenues or expenditures change.

The action clears the administrative requirement for the district to proceed with preparation of the FY 2027 spending plan; the board will consider more detailed appropriations later in the budget cycle.