IRONTON, Ohio (July 8, 2026) — The City of Ironton can legally share its municipal income tax revenue with Lawrence County to help fund a major local business expansion, according to a formal opinion released today by Ohio Attorney General D. Andrew Wilson.
The ruling addresses a proposed cost-sharing agreement tied to an unnamed local company’s plans to expand its operations and workforce. To grow, the business needs to purchase adjacent public land currently occupied by the Lawrence County Engineer’s garage in Ironton.
However, relocating and building a new garage will cost the county an estimated $3 million more than the expected sale price. To help offset the gap, Lawrence County requested roughly 10% of the new income tax revenue Ironton expects to collect from the company’s expanded workforce.
Lawrence County Prosecutor Brigham M. Anderson requested the Attorney General’s guidance because Ohio statutes do not explicitly outline this type of direct cash transfer between a city and a county.
Wilson concluded that under constitutional “home rule” authority, Ironton can legally transfer the funds to the county. However, the city council must formally determine that the expenditure serves a municipal public purpose—such as creating jobs and boosting long-term tax revenue for city residents.
The Attorney General added a caveat: Ironton may only use its income tax revenue for this project if the original tax ordinance and voter-approved ballot language were enacted for the general benefit of the city, rather than a specific, restricted purpose.
The ruling now leaves the final decision up to Ironton city officials to review their tax language and decide whether to finalize the agreement.
