County Budget Information

county government funding

county general fund

County General Fund is comprised of ad valorem (property taxes) and miscellaneous revenue collections such as filing fees, royalties, other taxes as designated by state law.  County General Fund supports the operations of the Sheriff, County Clerk, Court Clerk, Treasurer, Assessor, Emergency Management, Election Board, Free Fair, OSU Extension and General Government which includes utilities, insurance, maintenance of courthouse and offices and personnel costs.  The County General Fund is budgeted annually on the fiscal year beginning July 1st and ending June 30th.   The County General Fund does not fund roads and bridges. 

cash funds

Cash Funds are revenues collected as designated by state law for a specific department and purpose. These revenues may not be used for any purpose or by any other department.  Cash Funds are revolving and not limited by fiscal year.  Cash fund accounts are subject to all purchasing laws and are not part of the County General Fund.

sales tax

State law allows a county to collect up to .02 cents in sales tax.  Currently Logan County collects 3/4 of a cent in sales tax.  This 3/4 of a cent is divided 1/3 to support the county jail, 1/3 equally divided to 13 fire departments in Logan County and 1/3 equally divided to 3 road districts for road and bridge maintenance and construction. Sales tax funds may only be used for the purpose in the ballot questions which authorized the tax.  Sales tax funds are not limited by fiscal year.  Sales tax funds are subject to all purchasing laws and are not part of the County General Fund.

highway funds

Highway funds are derived from a variety of taxes including motor vehicles, fuel excise and gross production.  These taxes are collected by the state and distributed to the counties by a complicated formula that takes into account population, number of bridges and number of road miles. Each month funds are received from the state and equally divided to 3 road districts.  These funds may be used for personnel costs, maintenance and operations and equipment. Highway funds are not limited by fiscal year.  Highway funds are subject to all purchasing laws and are not part of the County General Fund.

Property Tax Collections

Ad valorem, or property tax collections, do not fund road improvements or pay for road maintenance. The majority of property tax collected is used to fund public education. The exact breakdown of where your property tax goes can be found on your annual tax statement. 

Property tax is also collected for the county health department, EMS Districts and rural fire protection districts in certain areas of the county.

More Information

Should you have questions regarding information presented here or about county government in general, you are welcome to contact any county officer.

Taxpayers Guide Logan County Budget 300