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Record Description : O.R.C. 3317.08(A)(5) certifications of the tax commissioner on or before the first day of June of each year of the total federal adjusted gross income of the residents of the school district, based on the tax returns filed by the residents of the district, for the most recent year for which this information is available, and the median Ohio adjusted gross income of the residents of the school district determined on the basis of tax returns filed for the second preceding tax year by the residents of the district to the department of education and the office of budget and management and any spreadsheets, data, programming algorithms and/or calculations determining a certification.