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                                                                                                                                               Rev. 12/16 

                       Expirations, New School Districts, Renewals and
                                         Rate Changes Effective 1/1/2017 
Dear Employer:                                                             earned income, the employer should withhold at a ﬂ at rate equal 
                                                                           to the tax rate for the district with no reduction or adjustment for 
Ohio law requires you to canvass your employees and ask each               personal exemptions. These earned income only tax base school 
employee for the school district in which they reside. If you have         districts are found on page 3. 
an employee who resides in a school district with a school district 
income tax in effect, then you must withhold this tax from the employ-     What Forms Must be Completed? 
ee‘s compensation – even if you conduct no business or operations 
in that school district. Employers not fulﬁ lling these requirements       Employee’s Withholding Exemption Certiﬁ cate, Ohio IT 4 –    
are subject to penalties and interest for any unpaid school district       Every employer liable for Ohio withholding tax must keep on ﬁle 
income taxes even if the taxes were not withheld.  A list of school        Ohio IT 4, Employees Withholding Exemption Certiﬁ cate. By doing 
districts with a tax in effect for 2017 is found on pages 3-4.             so, employers have built-in ﬁ elds for the name and number of the 
                                                                           school district in which the employee resides. Employees must 
Important                                                                  update Ohio IT 4 whenever previous information becomes insuf-
                                                                             ﬁcient or incorrect. 
  If your employees do not know the school district in which they 
  reside, they may determine their school district by contacting their     Registration for Ohio School District Withholding Agent, Ohio  
  county auditor or by using The Finder attax.ohio.gov.                    IT 1R – All affected employers who are not active in the school dis-
                                                                           trict withholding system should complete and return the registration 
  Several Ohio school districts have the same or similar names.            form as soon as the employer determines that it has one or more 
  Be sure to verify the correct school district on the attached list.      employees subject to the tax. 
  Effective Jan. 1, 2015, in accordance with Ohio Administrative 
  Code rule 5703-7-19, employers are required to ﬁ le school dis-                                    New for 2017 
  trict income tax withholding returns and make payment of the                SD #     School District           Rate  County 
  withheld taxes through the Ohio Business Gateway (OBG) at 
  business.ohio.gov.                                                          Expired: 
                                                                              2301*    Amanda-Clearcreek LSD     1.50             Fairﬁeld 
  Employers who have been approved under the opt out provision                Rate Change: 
  to ﬁ le paper and pay by check, complete your SD 101 and include            7501     Anna LSD                  1.50             Shelby 
  the form with your payment. Be sure to show the amount due for              6804     Preble Shawnee LSD        1.00             Butler, Montgomery, 
  each school district. By doing so, you will help us forward each                                                 Preble 
  tax payment to the correct school district.                                 Renewed: 
                                                                              3901     Bellevue CSD              0.50             Erie, Huron,        
School District Withholding Requirements                                                                           Sandusky, Seneca 
                                                                              0203     Bluffton EVSD             0.50             Allen, Hancock 
Who Must Register? All employers maintaining an ofﬁce or trans-               8702*    Eastwood LSD              1.00             Wood 
acting business in Ohio and required to withhold federal and state            8001     Fairbanks LSD             1.00             Madison, Union 
income tax must register if they employ at least one resident of a            2904     Greeneview LSD            1.00             Clinton, Fayette,   
school district that has enacted a school district income tax. Employ-                                             Greene 
ers who do not have an Ohio withholding account may register by               4902*    Jonathan Alder LSD        1.25             Franklin, Madison,  
                                                                                                                   Union 
completing the Ohio withholding registration through the OBG (on              2305* Lancaster CSD                1.50 Fairﬁeld 
OBG under Start a Service or Transaction, click on the dropdown               1102     Mechanicsburg EVSD        1.50             Champaign, Madison 
selection Ohio Taxation – New Account Registration and select                 0601     Minster LSD               1.00             Auglaize, Darke,    
Ohio Withholding Registration). Note that employers use the same                                                   Mercer, Shelby 
account number for both Ohio state income tax and school district             1905     Mississinawa Valley LSD   1.75             Darke 
income tax withholding. All forms and correspondence should reﬂect            5708     New Lebanon LSD           1.25             Montgomery 
this account number.                                                          7404     New Riegel LSD            1.50             Seneca 
                                                                              5506     Newton LSD                1.75             Darke, Miami 
Who Must Withhold? Every employer maintaining an ofﬁ ce or                    6909     Pandora Gilboa LSD        1.75             Allen, Putnam 
transacting business within the state of Ohio and making payments             5008*    Sebring LSD               1.00             Mahoning 
of any compensation to an employee who resides in an affected                 8509*    Triway LSD                0.75             Holmes, Wayne 
                                                                              1907     Versailles EVSD           1.00             Darke, Shelby 
school district must withhold the school district income tax. The             6303     Wayne Trace LSD           1.25             Paulding, Putnam,   
employer’s ofﬁ ce or employee’s work location is irrelevant. The                                                   Van Wert 
employee’s residence is the determining factor for employers to               0606 Waynesﬁ eld-Goshen LSD        1.00             Allen, Auglaize,    
withhold school district income tax.                                                                               Logan 
                                                                              1105     West Liberty-Salem LSD    1.75             Champaign, Logan 
How Much Tax Do I Withhold? Employers should use the same                     2906     Xenia Community CSD       0.50             Greene, Warren 
wage base and number of exemptions they use for withholding Ohio  
income tax and use the school district withholding tables, unless          *Districts with an alternative earned income only tax. 
the school district income tax is based on earned income. Several          Note: When you create W-2s for your employees, you should identify the 
school districts have enacted an alternative, earned income only           school district by its four-digit code. By doing so, you will help your employees 
                                                                           avoid any delay in the processing of their income tax returns. 
tax base. For those school districts with an income tax based on 
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Filing Frequency – File returns and pay taxes according to the         Transmittal of Wage and Tax Statements, Ohio IT 3 –           All 
following:                                                             employers required to withhold must ﬁle with the Ohio Department 
                                                                       of Taxation by the last day of January of the succeeding calendar 
  Quarterly payments are due if the   combined      Ohio and school    year a copy of Ohio IT 3. Employers are no longer required to 
 district liability does not exceed $2,000 during the 12-month period  send us paper copies of federal form W-2. Send your state W-2 
 ending on June 30th of the preceding calendar year.                   information to us on magnetic media using an approved electronic 
                                                                       format. The electronic format is available on the department’s Web 
  Monthly payments are due if the combined Ohio and school 
                                                                       site at tax.ohio.gov. 
 district liability exceeds $2,000 during the 12-month period ending  
 on June 30th of the preceding calendar year.                          If an employer discovers an error on a combined W-2, the employer 
                                                                       must furnish two copies of a corrected combined W-2 marked          
  Partial weekly and electronic funds transfer (EFT) payments          “CORRECTED BY EMPLOYER” to the employee and one copy to 
 are not required for school district withholding tax.                 the Department of Taxation marked “REISSUED BY EMPLOYER.” 
 
Note: Overpayments made for a district can be applied to reduce the    Employer’s Liability for School District Tax –   Each employer is 
tax due for the same district in a subsequent period, but employers    liable for the school district tax required to be withheld. For purposes  
cannot use an overpayment to one school district to reduce the tax     of assessment and collection, amounts required to be withheld and 
due for any other school district.                                     paid to the Ohio Department of Taxation are considered to be a 
                                                                       tax on the employer. The ofﬁ cer or the employee having control or 
School District Employer’s        Annual Reconciliation of Tax     
                                                                       supervision of or charged with the responsibility of ﬁ ling the report 
Withheld, SD 141 –   All employers required to withhold must ﬁle 
                                                                       and making payment shall be held personally liable for any failure 
no later than Jan. 31 of the succeeding calendar year an annual 
                                                                       to ﬁ le the report or pay the tax as required by law. 
report, SD 141, reconciling school district tax withheld and paid for 
the past calendar year. Employers selling or quitting their business   Interest and Penalties – If an employer fails to pay the school 
during the year must ﬁ le their ﬁ nal return within 15 days after the  district tax deducted and withheld from employees by the due        
date of selling or quitting the business. Employers should show all    date, interest shall accrue on the unpaid tax at the rate provided 
withholding amounts for each district on the SD 141. Employers         for under Ohio Revised Code section 5703.47. Interest (4% for 
discovering an error after ﬁ ling SD 141 should ﬁle SD   141X,         2017) on the unpaid tax is due in addition to any penalty for late 
Amended Annual Reconciliation, to adjust for the error and attach        ﬁling or late payment of the tax due. If an employer fails to pay the 
corrected W-2(s), if any.                                              school district tax deducted and withheld from employees by the 
                                                                       due date, the employer may incur a penalty of up to 50% of the tax 
Wage and Tax Statement (Combined W-2) –   On or before Jan. 
                                                                       due, unless failure was for reasonable cause and not willful neglect. 
31 of the succeeding calendar year, employers required to withhold 
                                                                       If an employer does not ﬁ le the SD 101 or SD 141 or ﬁ les after 
school district tax must furnish to all employees subject to the tax 
                                                                       the due date, a late ﬁ ling penalty may be assessed, which is the 
two copies of the report of compensation paid during the calendar 
                                                                       greater of $50 per month or fraction of a month (up to a maximum 
year and the amount deducted and withheld as school district tax. 
                                                                       of $500) or 5% per month or fraction of a month (up to a maximum 
Employers use the federal combined W-2.      Employers should 
                                                                       of 50% of the tax due). 
clearly identify the school district on the W-2 by its four-digit 
number. 

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                                                                                                                                                              Rev. 12/16 
                              School Districts With an Income Tax for 2017 
                    Boldface indicates a newly enacted rate, a rate change for 2017 or a change in the tax type. 

                                                              Decimal                                                                                Decimal 
SD#  School District Name (and Counties)                        Rate     Percent      SD#  School District Name (and Counties)                         Rate   Percent 

       Earned Income Only Tax Base School Districts                                               Traditional Tax Base School Districts 
0502  Athens CSD (Athens) .............................   .0100          1%           3301  Ada EVSD (Hancock, Hardin) ................   .0150               1½% 
2801  Berkshire LSD (Geauga) ........................   .0100            1%           7501  Anna LSD (Shelby) ...............................   .0150         1½% 
2302  Berne-Union LSD (Fairﬁ eld, Hocking) ....  .0200                   2%           1901  Ansonia LSD (Darke) .............................   .0175         1¾% 
5501  Bethel LSD (Miami) ................................   .0075        ¾%           6301  Antwerp LSD (Paulding) .........................   .0150          1½% 
7502  Botkins LSD (Auglaize, Shelby) .............   .0125               1¼%          3201  Arcadia LSD (Hancock, Seneca) ............ .0100                  1% 
5901  Cardington-Lincoln LSD (Marion,                                                 1902  Arcanum-Butler LSD (Darke) .................   .0150              1½% 
 Morrow) .................................................. .0075  ¾%                 3202  Arlington LSD (Hancock) ........................  .0125           1¼% 
5401  Celina CSD (Mercer) ..............................   .0075         ¾%           2001  Ayersville LSD (Deﬁ ance) ......................   .0100          1% 
8501  Chippewa LSD (Wayne) .........................   .0100             1%           3901  Bellevue CSD (Erie, Huron, Sandusky, 
6501  Circleville CSD (Pickaway) .....................  .0075            ¾%            Seneca) .................................................. .0050  ½% 
7001  Clear Fork Valley LSD (Knox,                                                    2501  Bexley CSD (Franklin) ............................   .0075        ¾% 
 Richland) ................................................ .0100  1%                 2101  Big Walnut LSD (Delaware)....................              .0075  ¾% 
5204  Cloverleaf LSD (Medina) ........................   .0125           1¼%          2303  Bloom-Carroll LSD (Fairﬁ eld) .................   .0125           1¼% 
7201  Clyde-Green Springs EVSD                                                        0203  Bluffton EVSD (Allen, Hancock) .............   .0050              ½% 
 (Sandusky, Seneca) ............................... .0100  1%                         8701  Bowling Green CSD (Henry, Wood) .......  .0050                    ½% 
1704  Crestline EVSD (Crawford, Richland) ....   .0025                   ¼%           5502  Bradford EVSD (Darke, Miami, Shelby) .   .0175                    1¾% 
8702  Eastwood LSD (Wood) ...........................   .0100            1%           8601  Bryan CSD (Williams) ............................. .0100          1% 
8603  Edon-Northwest LSD (Williams) .............   .0100                1%           1701  Buckeye Central LSD (Crawford, Huron, 
5101  Elgin LSD (Delaware, Hardin, Marion) ...   .0075                   ¾%            Richland, Seneca) .................................. .0150  1½% 
7203  Gibsonburg EVSD (Sandusky, Wood) ....   .0075                      ¾%           2102  Buckeye Valley LSD (Delaware, Marion, 
3603 Greenﬁ  eld EVSD (Fayette, Highland,                                              Morrow, Union) ....................................... .0100  1% 
 Ross) ...................................................... .0125  1¼%              2502  Canal Winchester LSD (Fairﬁeld, 
0302  Hillsdale LSD (Ashland, Wayne) ............   .0125                1¼%           Franklin) ................................................. .0075  ¾% 
7403  Hopewell-Loudon LSD (Seneca) ............   .0050                  ½%           8801  Carey EVSD (Seneca, Wyandot) ...........  .0100                   1% 
7506  Jackson Center LSD (Auglaize, Logan,                                            8301  Carlisle LSD (Montgomery, Warren) ....... .0100                   1% 
 Shelby) ................................................... .0150  1½%               2902  Cedar Cliff LSD (Clark, Greene) .............             .0125   1¼% 
4901  Jefferson LSD (Madison) ........................   .0100           1%           4201  Centerburg LSD (Delaware, Knox, 
4902  Jonathan Alder LSD (Franklin,                                                    Licking) ................................................... .0075  ¾% 
 Madison, Union) ..................................... .0125  1¼%                     2002  Central LSD (Deﬁ ance, Williams) ...........              .0075   ¾% 
2305  Lancaster CSD (Fairﬁ eld) .......................   .0150          1½%          1303  Clermont-Northeastern LSD (Brown, 
6502  Logan Elm LSD (Hocking, Pickaway) ..... .0100                      1%            Clermont) ................................................ .0100       1% 
5504  Miami East LSD (Champaign, Miami) ....                   .0175     1¾%          5402  Coldwater EVSD (Mercer) ......................            .0050   ½% 
5505  Milton-Union EVSD (Miami) ...................   .0125              1¼%          1703  Colonel Crawford LSD (Crawford) .......... .0125                  1¼% 
3902  Monroeville LSD (Erie, Huron) ...............   .0150              1½%          1502  Columbiana EVSD (Columbiana, 
8605  Montpelier EVSD (Williams) ...................           .0125     1¼%           Mahoning) .............................................. .0100  1% 
8705  North Baltimore LSD (Hancock,                                                   6901  Columbus Grove LSD (Allen, Putnam) ... .0100                      1% 
 Wood) ..................................................... .0125  1¼%               6902  Continental LSD (Putnam) .....................            .0100   1% 
4508  North Fork LSD (Knox, Licking) .............. .0100                1%           3203  Cory-Rawson LSD (Hancock) ................  .0175                 1¾% 
1203  Northeastern LSD (Clark, Champaign) ...0100                        1%           5503  Covington EVSD (Miami) .......................  .0200             2% 
7612  Northwest LSD (Stark, Summit,                                                   1503  Crestview LSD (Columbiana) .................  .0100               1% 
 Wayne) ................................................... .0100  1%                 8101  Crestview LSD (Van Wert) ...................... .0100             1% 
1204  Northwestern LSD (Clark, Champaign) ..   .0100                     1%           8502  Dalton LSD (Wayne) ............................... .0075          ¾% 
8706  Northwood LSD (Wood) .........................   .0025             ¼%           4202  Danville LSD (Holmes, Knox) .................  .0150              1½% 
8504  Norwayne LSD (Medina, Wayne) ...........   .0075                   ¾%           2003 Deﬁ ance CSD (Deﬁ ance, Paulding) .......  .0050                   ½% 
0908  Ross LSD (Butler) ..................................   .0075       ¾%           6803  Eaton CSD (Preble) ................................ .0150         1½% 
5008  Sebring LSD (Mahoning) ........................   .0100            1%           8602  Edgerton LSD (Deﬁ ance, Williams) ........  .0100                 1% 
3118  Southwest LSD (Hamilton, Butler) .......... .0075                  ¾%           8703  Elmwood LSD (Hancock, Wood) ............  .0125                   1¼% 
6503  Teays Valley LSD (Fairﬁ eld, Franklin,                                          2602  Evergreen LSD (Fulton, Lucas) ..............  .0200               2% 
 Pickaway) ............................................... .0150  1½%                 8001  Fairbanks LSD (Madison, Union) ...........                .0100   1% 
6806  Tri-County North LSD (Darke,                                                    2903  Fairborn CSD (Clark, Greene, 
 Montgomery, Preble) .............................. .0100  1%                          Montgomery) .......................................... .0050  ½% 
8509  Triway LSD (Holmes, Wayne) ................   .0075                ¾%           2304 Fairﬁ eld Union LSD (Fairﬁ eld, Hocking, 
5509  Troy CSD (Miami) ...................................   .0150       1½%           Perry) ...................................................... .0200    2% 
2308  Walnut Township LSD (Fairﬁ eld) ............   .0175               1¾%          7503  Fairlawn LSD (Shelby) ...........................  .0075          ¾% 
3907  Willard CSD (Crawford, Huron) ..............   .0075               ¾%           7504  Fort Loramie LSD (Darke, Shelby) .........  .0150                 1½% 
7107  Zane-Trace LSD (Ross) .........................   .0075            ¾%           5406  Fort Recovery LSD (Darke, Mercer) ....... .0150                   1½% 
                                                                                      1903  Franklin Monroe LSD (Darke, Miami) .....  .0075                   ¾% 
                                                                                      7202  Fremont CSD (Sandusky) ......................  .0125              1¼% 
                                                                                      2603  Gorham Fayette LSD (Fulton) ................  .0100               1% 
                                                                                                                                                     (continued on next page) 
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                                                                                                                                                                  Rev. 12/16 
                              School Districts With an Income Tax for 2017 
                                                              Decimal                                                                                 Decimal 
SD#  School District Name (and Counties)                        Rate       Percent      SD#  School District Name (and Counties)                        Rate      Percent 

         Traditional Tax Base School Districts (cont’d.)                                         Traditional Tax Base School Districts (cont’d.) 
1305  Goshen LSD (Clermont, Warren) ...........  .0100                     1%           5405  Parkway LSD (Auglaize, Mercer, 
2904  Greeneview LSD (Clinton, Fayette,                                                  Van Wert) ................................................ .0100         1% 
 Greene) .................................................. .0100 1%                    3504  Patrick Henry LSD (Henry, Putnam, 
 1904  Greenville CSD (Darke) .......................... .0050             ½%            Wood) ..................................................... .0175 1¾% 
7505  Hardin-Houston LSD (Shelby) ................  .0075                  ¾%           6302  Paulding EVSD (Paulding, Putnam) .......  .0100                     1% 
3302  Hardin Northern LSD (Hancock,                                                     8708  Perrysburg EVSD (Wood) ......................  .0050                ½% 
 Hardin) .................................................... .0175        1¾%          2604  Pettisville LSD (Fulton, Henry) ...............  .0100              1% 
2004  Hicksville EVSD (Deﬁ ance) ....................  .0075               ¾%           2307  Pickerington LSD (Fairﬁ eld, Franklin) ..... .0100                  1% 
5902  Highland LSD (Delaware, Morrow) ......... .0050                      ½%           5507  Piqua CSD (Miami) ................................. .0125           1¼% 
3604  Hillsboro CSD (Highland) .......................  .0100              1%           7007  Plymouth-Shiloh LSD (Crawford, Huron, 
3501  Holgate LSD (Henry) ..............................       .0150       1½%           Richland) ................................................ .0100  1% 
6903  Jennings LSD (Putnam) .........................  .0075               ¾%           6804  Preble Shawnee LSD (Butler, 
4503  Johnstown-Monroe LSD (Delaware,                                                    Montgomery, Preble) ............................ .0100 1% 
 Licking) ................................................... .0100 1%                  2509  Reynoldsburg CSD (Fairﬁ eld, Franklin, 
6904  Kalida LSD (Putnam) .............................. .0100             1%            Licking) ................................................... .0050 ½% 
3303  Kenton CSD (Hardin, Wyandot) .............  .0100                    1%           3304  Ridgemont LSD (Hardin, Logan) ............   .0175                  1¾% 
7204  Lakota LSD (Sandusky, Seneca, Wood)                      .0150       1½%          3305  Riverdale LSD (Hancock, Hardin, 
6905  Leipsic LSD (Putnam) ............................        .0075       ¾%            Wyandot) ................................................ .0100  1% 
3205  Liberty-Benton LSD (Hancock) ............... .0075                   ¾%           4604  Riverside LSD (Logan, Shelby) ..............   .0175                1¾% 
3502  Liberty Center LSD (Fulton, Henry) ........  .0175                   1¾%          7507  Russia LSD (Darke, Shelby) ..................   .0075               ¾% 
2306  Liberty Union-Thurston LSD                                                        7406  Seneca East LSD (Huron, Seneca) ........ .0100                      1% 
       (Fairﬁ eld) ................................................  .0175 1¾%          7008  Shelby CSD (Richland) ..........................   .0100            1% 
4506  Licking Valley LSD (Licking, Muskingum) .0100                        1%           3905  South Central LSD (Huron, Richland) ....   .0125                    1¼% 
4903  London CSD (Madison) ..........................  .0100               1%           1205  Southeastern LSD (Clark, Greene) ........   .0100                   1% 
0303  Loudonville-Perrysville EVSD (Ashland,                                            4510  Southwest Licking LSD (Fairﬁeld, 
       Holmes, Knox, Richland) ........................ .0125              1¼%           Licking) ................................................... .0075  ¾% 
0905  Madison LSD (Butler) .............................  .0050            ½%           0209  Spencerville LSD (Allen, Auglaize, 
3206  McComb LSD (Hancock, Putnam,                                                       Van Wert) ................................................ .0100         1% 
 Wood) ..................................................... .0150  1½%                 5010 Springﬁ   eld LSD (Mahoning) ...................               .0100 1% 
1102  Mechanicsburg EVSD (Champaign,                                                    8607  Stryker LSD (Williams) ...........................   .0150          1½% 
 Madison) ................................................. .0150          1½%          2606  Swanton LSD (Fulton, Lucas) ................   .0075                ¾% 
8604  Millcreek-West Unity LSD (Williams) ......  .0100                    1%           0909  Talawanda CSD (Butler, Preble) ............. .0100                  1% 
6906  Miller City-New Cleveland LSD (Putnam) ..                .0125 1¼%                1103  Triad LSD (Champaign, Logan, Union) ..   .0150                      1½% 
0601  Minster LSD (Auglaize, Darke, Mercer                                              1906  Tri-Village LSD (Darke) ..........................   .0150          1½% 
 Shelby) ................................................... .0100 1%                   6805  Twin Valley Community LSD (Preble) ....  .0150                      1½% 
1905  Mississinawa Valley LSD (Darke) ...........  .0175                   1¾%          7106  Union-Scioto LSD (Ross) .......................   .0050             ½% 
8802  Mohawk LSD (Crawford, Seneca,                                                     1510  United LSD (Columbiana) ......................   .0050              ½% 
 Wyandot) ................................................ .0100 1%                     8803  Upper Sandusky EVSD (Crawford, 
5903  Mount Gilead EVSD (Morrow) ................              .0075       ¾%            Marion, Wyandot) ................................... .0125 1¼% 
6802  National Trail LSD (Darke, Preble) .........  .0175                  1¾%          3306  Upper Scioto Valley LSD (Auglaize, 
0602  New Bremen LSD (Auglaize, Mercer,                                                  Hardin, Logan) ........................................ .0050            ½% 
 Shelby) ................................................... .0100 1%                   5713  Valley View LSD (Montgomery, Preble) ... .0125                      1¼% 
0603  New Knoxville LSD (Auglaize, Shelby) ... .0125                       1¼%          8104  Van Wert CSD (Van Wert) ......................   .0100              1% 
5708  New Lebanon LSD (Montgomery) ..........  .0125                       1¼%          3208  Vanlue LSD (Hancock, Seneca, 
3903  New London LSD (Ashland, Huron,                                                    Wyandot) ................................................ .0100 1% 
 Lorain) .................................................... .0100 1%                  1907  Versailles EVSD (Darke, Shelby) ...........  .0100                  1% 
0907  New Miami LSD (Butler) .........................  .0100              1%           0605  Wapakoneta CSD (Auglaize)..................   .0075                 ¾% 
7404  New Riegel LSD (Seneca) .....................  .0150                 1½%          6303  Wayne Trace LSD (Paulding, Putnam,
4507  Newark CSD (Licking) ............................  .0100             1%            Van Wert) ................................................ .0125         1¼% 
5506  Newton LSD (Darke, Miami) ................... .0175                  1¾%          0606 Waynesﬁ eld-Goshen LSD (Allen, 
8003  North Union LSD (Delaware, Union) ......                 .0100       1%            Auglaize, Logan) .................................... .0100  1% 
5904  Northmor LSD (Marion, Morrow,                                                     4715  Wellington EVSD (Huron, Lorain) ...........   .0100                 1% 
 Richland) ................................................ .0100  1%                   1105  West Liberty-Salem LSD (Champaign, 
8505  Northwestern LSD (Ashland, Wayne).....                   .0125       1¼%           Logan) .................................................... .0175  1¾% 
3904  Norwalk CSD (Huron) ............................. .0050              ½%           3906  Western Reserve LSD (Erie, Huron) ......   .0125                    1¼% 
4712  Oberlin CSD (Lorain) ..............................  .0200           2%           1404  Wilmington CSD (Clinton, Greene) ........   .0100                   1% 
7405  Old Fort LSD (Sandusky, Seneca) .........  .0100                     1%           3122  Wyoming CSD (Hamilton) ......................   .0125               1¼% 
8707  Otsego LSD (Henry, Lucas, Wood) ........  .0100                      1%           2906  Xenia Community CSD (Greene, 
6907  Ottawa-Glandorf LSD (Putnam) .............  .0050                    ½%            Warren) ................................................... .0050        ½% 
6908  Ottoville LSD (Paulding, Putnam) ........... .0075                   ¾%           2907  Yellow Springs EVSD (Clark, Greene) ...   .0100                     1% 
6909  Pandora-Gilboa LSD (Allen, Putnam) ...... .0175                      1¾% 
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