As Reported by the House Agriculture and 1
Natural Resources Committee* 2
122nd General Assembly 5
Regular Session Sub. H. B. No. 117 6
1997-1998 7
REPRESENTATIVES TERWILLEGER-BRADING-FOX-OPFER-OGG-VESPER- 9
BUCHY-HARRIS-METZGER-HAINES-HOUSEHOLDER-WESTON-PADGETT 10
12
A B I L L
To amend sections 1711.081, 1711.15, 1711.16, 14
1711.17, and 5705.19 of the Revised Code to 16
remove the requirement that, in certain counties
in which there exists a county agricultural 17
society or an independent agricultural society 18
and in which the board of county commissioners 19
appropriates more than fifty thousand dollars to
be expended in one year for certain expenses 21
related to fairs, the question of a tax levy be 22
put on the ballot in the county before the 23
expenditure can be made, and to authorize the
board of any county to put on the ballot the 24
question of a tax levy for purchasing,
maintaining, or improving real estate on which to 25
hold fairs.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 27
Section 1. That sections 1711.081, 1711.15, 1711.16, 29
1711.17, and 5705.19 of the Revised Code be amended to read as 31
follows:
Sec. 1711.081. The positions of members of the board of 40
directors, officers, and employees of a county or independent 41
agricultural society are not public offices, and persons holding 42
such THOSE positions are eligible to hold any public office 44
except for the office of county commissioner. A member of the
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county budget commission is eligible to be a member of the board 46
of directors of a county or independent agricultural society 47
unless a tax is levied in the county pursuant to section 1711.15 48
or 1711.17 of the Revised Code. 49
Sec. 1711.15. In any county in which there is a duly 58
organized county agricultural society, the board of county 59
commissioners may purchase or lease, for a term of not less than 60
twenty years, real estate on which to hold fairs under the 61
management and control of the county agricultural society, and 62
may erect thereon suitable buildings and otherwise improve it. 63
In counties in which there is a county agricultural society 65
which THAT has purchased, or leased, for a term of not less than 66
twenty years, real estate as a site on which to hold fairs or in 67
which the title to such THE site is vested in fee in the county, 68
the board may erect or repair buildings or otherwise improve such 69
THE site and pay the rental thereof, or contribute to or pay any 70
other form of indebtedness of the society, if the director of 71
agriculture has certified to the board that the county 72
agricultural society is complying with all laws and rules 73
governing the operation of county agricultural societies. The 74
board may appropriate from the general fund such an ANY amount as 76
THAT it deems CONSIDERS necessary for any of those purposes. If 77
the amount appropriated to be expended in the purchase of such 78
real estate or in the erection of buildings or other improvements 79
or payments of rent or other forms of indebtedness of the society 80
exceeds fifty thousand dollars in any one year, such expenditure 81
shall not be made unless the question of a levy of the tax 82
therefor is submitted to the qualified electors of the county at 83
a general election, a notice of which, specifying the amount to 84
be levied, has been given at least thirty days previous to such 85
election. This notice shall be given either by publishing it in 86
one or more newspapers published and of general circulation in 87
the county, or by mailing or otherwise distributing it to each 88
elector in the county as far as is reasonably possible. The 89
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board shall pass a resolution authorizing the submission of the 90
question to the electors and certify their action to the board of 91
elections of the county which shall prepare and furnish the 92
necessary ballots and other supplies. Such certification shall 93
be made to the board of elections not later than four p.m. of the 94
seventy-fifth day before the day of election. The form of the 95
ballots cast at such election shall be: 96
"Agricultural tax--Yes." 98
"Agricultural tax--No." 100
If the majority of the vote cast is in favor of such tax, 102
it may be levied and collected as other taxes. 103
The requirement that the question of a tax levy be 105
submitted to the electors shall not apply where the funds to be 106
expended have been received as reparation for damage to the 107
fairground caused by use thereof for military purposes, or as 108
insurance proceeds received in payment for property damaged or 109
destroyed by fire or any other cause. 110
Sec. 1711.16. When the control and management of a 119
fairground is in a county agricultural society, and the board of 120
county commissioners has appropriated an amount or levied a tax 121
for the aid of such THE society as provided in section 1711.15 of 123
the Revised Code, the society, with the consent of the board, may
contract for the erection or repair of buildings or otherwise 124
improve said site THE FAIRGROUND, to the extent that the payment 125
for said THE improvement is provided by said THE board. 126
When such THE appropriation is made by the board or when 128
such tax is collected by the county treasurer, the county auditor 129
shall place the proceeds in a special fund, designated the 131
"county agricultural society fund," indicating the purpose for 132
which it is available, and on. ON application of the treasurer 133
of the society, said THE auditor shall issue his AN order for the 134
amount of such THE appropriation or tax to said THE treasurer of 135
the society, if the society has secured the certificate required 137
under section 1711.05 of the Revised Code, on said THE 138
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treasurer's filing with said THE auditor a bond in double the 139
amount collected, with good and sufficient sureties approved by 140
said THE auditor, conditioned for the satisfactory paying over 142
and accounting of such THE funds for the purposes for which they 144
were provided. Said THE funds shall remain in the special fund 146
in which they are placed by said THE auditor until they are 147
applied or by the treasurer of the society and such THE bond is 148
given, or until they are expended by the board for the purposes 150
for which said THE fund was created. If such THE society ceases 151
to exist or releases said THE fund as not required for the 152
purposes for which the fund was created, the board may by 153
resolution transfer said THE fund to the general fund of the 154
county.
Sec. 1711.17. In any counties in which there is a duly 162
organized independent agricultural society, the respective boards 163
of county commissioners may purchase or lease jointly, for a term 164
of not less than twenty years, real estate on which to hold fairs 165
under the management and control of the society, and may erect 166
suitable buildings and otherwise improve the property, and pay 167
the rental thereof, or contribute to or pay any other form of 168
indebtedness of the society, if the director of agriculture has 169
certified to the board that the independent agricultural society 170
is complying with all laws and rules governing the operation of 171
county agricultural societies. The boards may appropriate from 172
their respective general funds such an amount as they consider 173
necessary for any of those purposes. If the total amount 174
appropriated from one or more boards of county commissioners for 175
the joint purchase of such real estate, for the erection of 176
buildings or other improvements, or for the payment of rent or 177
other forms of indebtedness of the society exceeds fifty thousand 178
dollars in any one year, such expenditure shall not be made 179
unless the question of a levy of a tax for that purpose is 180
submitted to the qualified electors of the counties at a general 181
election, a notice of which, specifying the amount to be levied, 182
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has been given at least thirty days previous to such election, in 183
one or more newspapers published and of general circulation in 184
the counties. The boards shall pass resolutions authorizing the 185
submission of the question to the electors and certify their 186
action to the boards of elections of the counties, which shall 187
prepare and furnish the necessary ballots and other supplies. 188
Such certification shall be made to the board of elections not 189
later than four p.m. of the seventy-fifth day before the day of 190
the election. The form of the ballots cast at such election 191
shall be as follows: "Shall the board of commissioners of 192
.......... County be authorized to levy a tax for the benefit of 193
the .......... independent agricultural society for the purpose 194
of ........ (here state the purpose of the tax), at a rate not 195
exceeding .......... mills for each one dollar of valuation, 196
which amounts to .......... dollars for each one hundred dollars 197
of valuation, for .......... (here state the number of years the 198
tax will be levied)? 199
______________________________________ 201
For the tax levy 202
______________________________________ 203
Against the tax levy 204
______________________________________ " 205
If the majority of the votes cast is in favor of such tax 207
in each county, it may be levied and collected as other taxes. 208
Sec. 5705.19. This section does not apply to school 217
districts or county school financing districts. 218
The taxing authority of any subdivision at any time and in 220
any year, by vote of two-thirds of all the members of the taxing 221
authority, may declare by resolution and certify the resolution 222
to the board of elections not less than seventy-five days before 223
the election upon which it will be voted that the amount of taxes 224
that may be raised within the ten-mill limitation will be 225
insufficient to provide for the necessary requirements of the 226
subdivision and that it is necessary to levy a tax in excess of 227
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that limitation for any of the following purposes: 228
(A) For current expenses of the subdivision, except that 230
the total levy for current expenses of a detention home district 231
or district organized under section 2151.65 of the Revised Code 232
shall not exceed two mills and that the total levy for current 233
expenses of a combined district organized under sections 2151.34 234
and 2151.65 of the Revised Code shall not exceed four mills; 235
(B) For the payment of debt charges on certain described 237
bonds, notes, or certificates of indebtedness of the subdivision 238
issued subsequent to January 1, 1925; 239
(C) For the debt charges on all bonds, notes, and 241
certificates of indebtedness issued and authorized to be issued 242
prior to January 1, 1925; 243
(D) For a public library of, or supported by, the 245
subdivision under whatever law organized or authorized to be 246
supported; 247
(E) For a municipal university, not to exceed two mills 249
over the limitation of one mill prescribed in section 3349.13 of 250
the Revised Code; 251
(F) For the construction or acquisition of any specific 253
permanent improvement or class of improvements that the taxing 254
authority of the subdivision may include in a single bond issue; 255
(G) For the general construction, reconstruction, 257
resurfacing, and repair of streets, roads, and bridges in 258
municipal corporations, counties, or townships; 259
(H) For recreational purposes; 261
(I) For the purpose of providing and maintaining fire 263
apparatus, appliances, buildings, or sites therefor, or sources 264
of water supply and materials therefor, or the establishment and 265
maintenance of lines of fire alarm telegraph, or the payment of 266
permanent, part-time, or volunteer fire fighters or fire-fighting 267
companies to operate the same, including the payment of the 268
firemen employer's contribution required under section 742.34 of 269
the Revised Code, or to purchase ambulance equipment, or to 270
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provide ambulance, paramedic, or other emergency medical services 271
operated by a fire department or fire-fighting company; 272
(J) For the purpose of providing and maintaining motor 274
vehicles, communications, and other equipment used directly in 275
the operation of a police department, or the payment of salaries 276
of permanent police personnel, including the payment of the 277
policemen POLICE employer's contribution required under section 278
742.33 of the Revised Code, or the payment of the costs incurred 280
by townships as a result of contracts made with other political 281
subdivisions in order to obtain police protection, or to provide 282
ambulance or emergency medical services operated by a police 283
department; 284
(K) For the maintenance and operation of a county home; 286
(L) For community mental retardation and developmental 288
disabilities programs and services pursuant to Chapter 5126. of 289
the Revised Code, except that the procedure for such levies shall 290
be as provided in section 5705.222 of the Revised Code; 291
(M) For regional planning; 293
(N) For a county's share of the cost of maintaining and 295
operating schools, district detention homes, forestry camps, or 296
other facilities, or any combination thereof established under 297
section 2151.34 or 2151.65 of the Revised Code or both of those 298
sections; 299
(O) For providing for flood defense, providing and 301
maintaining a flood wall or pumps, and other purposes to prevent 302
floods; 303
(P) For maintaining and operating sewage disposal plants 305
and facilities; 306
(Q) For the purpose of purchasing, acquiring, 308
constructing, enlarging, improving, equipping, repairing, 309
maintaining, or operating, or any combination of the foregoing, a 310
county transit system pursuant to sections 306.01 to 306.13 of 311
the Revised Code, or to make any payment to a board of county 312
commissioners operating a transit system or a county transit 313
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board pursuant to section 306.06 of the Revised Code; 314
(R) For the subdivision's share of the cost of acquiring 316
or constructing any schools, forestry camps, detention homes, or 317
other facilities, or any combination thereof under section 318
2151.34 or 2151.65 of the Revised Code or both of those sections; 319
(S) For the prevention, control, and abatement of air 321
pollution; 322
(T) For maintaining and operating cemeteries; 324
(U) For providing ambulance service, emergency medical 326
service, or both; 327
(V) For providing for the collection and disposal of 329
garbage or refuse; 330
(W) For the payment of the policemen POLICE employer's 332
contribution or the firemen FIREFIGHTERS employer's contribution 333
required under sections 742.33 and 742.34 of the Revised Code; 335
(X) For the construction and maintenance of a drainage 337
improvement pursuant to section 6131.52 of the Revised Code; 338
(Y) For providing or maintaining senior citizens services 340
or facilities as authorized by section 307.694, 307.85, 505.70, 341
505.706, or division (EE) of section 717.01 of the Revised Code; 342
(Z) For the provision and maintenance of zoological park 344
services and facilities as authorized under section 307.76 of the 345
Revised Code; 346
(AA) For the maintenance and operation of a free public 348
museum of art, science, or history; 349
(BB) For the establishment and operation of a 9-1-1 351
system, as defined in section 4931.40 of the Revised Code; 352
(CC) For the purpose of acquiring, rehabilitating, or 354
developing rail property or rail service. As used in this 355
division, "rail property" and "rail service" have the same 356
meanings as in section 4981.01 of the Revised Code. This 357
division applies only to a county, township, or municipal 358
corporation. 359
(DD) For the purpose of acquiring property for, 361
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constructing, operating, and maintaining community centers as 362
provided for in section 755.16 of the Revised Code; 363
(EE) For the creation and operation of an office or joint 365
office of economic development, for any economic development 366
purpose of the office, and to otherwise provide for the 367
establishment and operation of a program of economic development 368
pursuant to sections 307.07 and 307.64 of the Revised Code; 369
(FF) For the purpose of acquiring, establishing, 371
constructing, improving, equipping, maintaining, or operating, or 372
any combination of the foregoing, a township airport, landing 373
field, or other air navigation facility pursuant to section 374
505.15 of the Revised Code; 375
(GG) For the payment of costs incurred by a township as a 377
result of a contract made with a county pursuant to section 378
505.263 of the Revised Code in order to pay all or any part of 379
the cost of constructing, maintaining, repairing, or operating a 380
water supply improvement; 381
(HH) For a board of township trustees to acquire, other 383
than by appropriation, an ownership interest in land, water, or 384
wetlands, or to restore or maintain land, water, or wetlands in 385
which the board has such an interest, not for purposes of 386
recreation, but for the purposes of protecting and preserving the 387
natural, scenic, open, or wooded condition of the land, water, or 388
wetlands against modification or encroachment resulting from 389
occupation, development, or other use; 390
(II) For the support by a county of a crime victim 392
assistance program that is provided and maintained by a county 393
agency or a private, nonprofit corporation or association under 394
section 307.62 of the Revised Code; 395
(JJ) For any or all of the purposes set forth in division 397
(I) or (J) of this section. This division applies only to a 398
township. 399
(KK) For a countywide public safety communications system 401
under section 307.63 of the Revised Code. This division applies 402
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only to counties. 403
(LL) For the support by a county of criminal justice 405
services under section 307.45 of the Revised Code; 406
(MM) For the purpose of maintaining and operating a jail 408
or other detention facility as defined in section 2921.01 of the 409
Revised Code; 410
(NN) FOR PURCHASING, MAINTAINING, OR IMPROVING, OR ANY 412
COMBINATION OF THE FOREGOING, REAL ESTATE ON WHICH TO HOLD 413
AGRICULTURAL FAIRS. THIS DIVISION APPLIES ONLY TO A COUNTY. 414
The resolution shall be confined to the purpose or purposes 416
described in one division of this section, for which the revenue 417
derived therefrom shall be applied. The existence in any other 418
division of this section of authority to levy a tax for any part 419
or all of the same purpose or purposes does not preclude the use 420
of such revenues for any part of the purpose or purposes of the 421
division under which the resolution is adopted. 422
The resolution shall specify the amount of the increase in 424
rate that it is necessary to levy, the purpose thereof, and the 425
number of years during which the increase in rate shall be in 426
effect, which may or may not include a levy upon the duplicate of 427
the current year. The number of years may be any number not 428
exceeding five, except as follows: 429
(1) When the additional rate is for the payment of debt 431
charges, the increased rate shall be for the life of the 432
indebtedness. 433
(2) When the additional rate is any of the following, the 435
increased rate shall be for a continuing period of time: 436
(a) For the current expenses for a detention home 438
district, a district organized under section 2151.65 of the 439
Revised Code, or a combined district organized under sections 440
2151.34 and 2151.65 of the Revised Code; 441
(b) For providing a county's share of the cost of 443
maintaining and operating schools, district detention homes, 444
forestry camps, or other facilities, or any combination thereof, 445
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established under section 2151.34 or 2151.65 of the Revised Code 446
or under both of those sections. 447
(3) When the additional rate is for any of the following, 449
the increased rate may be for a continuing period of time: 450
(a) For the purposes set forth in division (I), (J), (U), 452
or (KK) of this section; 453
(b) For the maintenance and operation of a joint 455
recreation district; 456
(c) A levy imposed by a township for the purposes set 458
forth in division (G) of this section. 459
(4) When the increase is for the purpose set forth in 461
division (D) or (CC) of this section, the tax levy may be for any 462
specified number of years or for a continuing period of time, as 463
set forth in the resolution. 464
(5) When the additional rate is for the purpose described 466
in division (Z) of this section, the increased rate shall be for 467
any number of years not exceeding ten. 468
A levy for the purposes set forth in division (I), (J), or 470
(U) of this section, and a levy imposed by a township for the 471
purposes set forth in division (G) of this section, may be 472
reduced pursuant to section 5705.261 or 5705.31 of the Revised 473
Code. A levy for the purposes set forth in division (I), (J), or 474
(U) of this section, and a levy imposed by a township for the 475
purposes set forth in division (G) of this section, may also be 476
terminated or permanently reduced by the taxing authority if it 477
adopts a resolution stating that the continuance of the levy is 478
unnecessary and the levy shall be terminated or that the millage 479
is excessive and the levy shall be decreased by a designated 480
amount. 481
A resolution of a detention home district, a district 483
organized under section 2151.65 of the Revised Code, or a 484
combined district organized under both sections 2151.34 and 485
2151.65 of the Revised Code may include both current expenses and 486
other purposes, provided that the resolution shall apportion the 487
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annual rate of levy between the current expenses and other 488
purpose or purposes. The apportionment need not be the same for 489
each year of the levy, but the respective portions of the rate 490
actually levied each year for the current expenses and the other 491
purpose or purposes shall be limited by the apportionment. 492
Whenever a board of county commissioners, acting either as 494
the taxing authority of its county or as the taxing authority of 495
a sewer district or subdistrict created under Chapter 6117. of 496
the Revised Code, by resolution declares it necessary to levy a 497
tax in excess of the ten-mill limitation for the purpose of 498
constructing, improving, or extending sewage disposal plants or 499
sewage systems, the tax may be in effect for any number of years 500
not exceeding twenty, and the proceeds thereof, notwithstanding 501
the general provisions of this section, may be used to pay debt 502
charges on any obligations issued and outstanding on behalf of 503
the subdivision for the purposes enumerated in this paragraph, 504
provided that any such obligations have been specifically 505
described in the resolution. 506
The resolution shall go into immediate effect upon its 508
passage, and no publication of the resolution is necessary other 509
than that provided for in the notice of election. 510
When the electors of a subdivision have approved a tax levy 512
under this section, the taxing authority of the subdivision may 513
anticipate a fraction of the proceeds of the levy and issue 514
anticipation notes in accordance with section 5705.191 or 515
5705.193 of the Revised Code. 516
Section 2. That existing sections 1711.081, 1711.15, 518
1711.16, 1711.17, and 5705.19 of the Revised Code are hereby 520
repealed.