As Passed by the House 1
122nd General Assembly 4
Regular Session Am. Sub. H. B. No. 117 5
1997-1998 6
REPRESENTATIVES TERWILLEGER-BRADING-FOX-OPFER-OGG-VESPER- 8
BUCHY-HARRIS-METZGER-HAINES-HOUSEHOLDER-WESTON-PADGETT-GARCIA- 9
CAREY-REID-CORBIN-KREBS-MEAD-HOTTINGER-SULZER-KASPUTIS-SALERNO 10
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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 17
in which there exists a county agricultural 18
society or an independent agricultural society 19
and in which the board of county commissioners 20
appropriates more than fifty thousand dollars to 21
be expended in one year for certain expenses 23
related to fairs, the question of a tax levy be 24
put on the ballot in the county before the 25
expenditure can be made, and to authorize the 26
board of any county to put on the ballot the 27
question of a tax levy for purchasing, 28
maintaining, or improving real estate on which to 29
hold fairs. 30
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 32
Section 1. That sections 1711.081, 1711.15, 1711.16, 34
1711.17, and 5705.19 of the Revised Code be amended to read as 36
follows:
Sec. 1711.081. The positions of members of the board of 45
directors, officers, and employees of a county or independent 46
agricultural society are not public offices, and persons holding 47
such THOSE positions are eligible to hold any public office 49
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 51
of directors of a county or independent agricultural society 52
unless a tax is levied in the county pursuant to section 1711.15 53
or 1711.17 of the Revised Code. 54
Sec. 1711.15. In any county in which there is a duly 63
organized county agricultural society, the board of county 64
commissioners may purchase or lease, for a term of not less than 65
twenty years, real estate on which to hold fairs under the 66
management and control of the county agricultural society, and 67
may erect thereon suitable buildings and otherwise improve it. 68
In counties in which there is a county agricultural society 70
which THAT has purchased, or leased, for a term of not less than 71
twenty years, real estate as a site on which to hold fairs or in 72
which the title to such THE site is vested in fee in the county, 73
the board may erect or repair buildings or otherwise improve such 74
THE site and pay the rental thereof, or contribute to or pay any 75
other form of indebtedness of the society, if the director of 76
agriculture has certified to the board that the county 77
agricultural society is complying with all laws and rules 78
governing the operation of county agricultural societies. The 79
board may appropriate from the general fund such an ANY amount as 81
THAT it deems CONSIDERS necessary for any of those purposes. If 82
the amount appropriated to be expended in the purchase of such 83
real estate or in the erection of buildings or other improvements 84
or payments of rent or other forms of indebtedness of the society 85
exceeds fifty thousand dollars in any one year, such expenditure 86
shall not be made unless the question of a levy of the tax 87
therefor is submitted to the qualified electors of the county at 88
a general election, a notice of which, specifying the amount to 89
be levied, has been given at least thirty days previous to such 90
election. This notice shall be given either by publishing it in 91
one or more newspapers published and of general circulation in 92
the county, or by mailing or otherwise distributing it to each 93
elector in the county as far as is reasonably possible. The 94
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board shall pass a resolution authorizing the submission of the 95
question to the electors and certify their action to the board of 96
elections of the county which shall prepare and furnish the 97
necessary ballots and other supplies. Such certification shall 98
be made to the board of elections not later than four p.m. of the 99
seventy-fifth day before the day of election. The form of the 100
ballots cast at such election shall be: 101
"Agricultural tax--Yes." 103
"Agricultural tax--No." 105
If the majority of the vote cast is in favor of such tax, 107
it may be levied and collected as other taxes. 108
The requirement that the question of a tax levy be 110
submitted to the electors shall not apply where the funds to be 111
expended have been received as reparation for damage to the 112
fairground caused by use thereof for military purposes, or as 113
insurance proceeds received in payment for property damaged or 114
destroyed by fire or any other cause. 115
Sec. 1711.16. When the control and management of a 124
fairground is in a county agricultural society, and the board of 125
county commissioners has appropriated an amount or levied a tax 126
for the aid of such THE society as provided in section 1711.15 of 128
the Revised Code, the society, with the consent of the board, may
contract for the erection or repair of buildings or otherwise 129
improve said site THE FAIRGROUND, to the extent that the payment 130
for said THE improvement is provided by said THE board. 131
When such THE appropriation is made by the board or when 133
such tax is collected by the county treasurer, the county auditor 134
shall place the proceeds in a special fund, designated the 136
"county agricultural society fund," indicating the purpose for 137
which it is available, and on. ON application of the treasurer 138
of the society, said THE auditor shall issue his AN order for the 139
amount of such THE appropriation or tax to said THE treasurer of 140
the society, if the society has secured the certificate required 142
under section 1711.05 of the Revised Code, on said THE 143
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treasurer's filing with said THE auditor a bond in double the 144
amount collected, with good and sufficient sureties approved by 145
said THE auditor, conditioned for the satisfactory paying over 147
and accounting of such THE funds for the purposes for which they 149
were provided. Said THE funds shall remain in the special fund 151
in which they are placed by said THE auditor until they are 152
applied or by the treasurer of the society and such THE bond is 153
given, or until they are expended by the board for the purposes 155
for which said THE fund was created. If such THE society ceases 156
to exist or releases said THE fund as not required for the 157
purposes for which the fund was created, the board may by 158
resolution transfer said THE fund to the general fund of the 159
county.
Sec. 1711.17. In any counties in which there is a duly 167
organized independent agricultural society, the respective boards 168
of county commissioners may purchase or lease jointly, for a term 169
of not less than twenty years, real estate on which to hold fairs 170
under the management and control of the society, and may erect 171
suitable buildings and otherwise improve the property, and pay 172
the rental thereof, or contribute to or pay any other form of 173
indebtedness of the society, if the director of agriculture has 174
certified to the board that the independent agricultural society 175
is complying with all laws and rules governing the operation of 176
county agricultural societies. The boards may appropriate from 177
their respective general funds such an amount as they consider 178
necessary for any of those purposes. If the total amount 179
appropriated from one or more boards of county commissioners for 180
the joint purchase of such real estate, for the erection of 181
buildings or other improvements, or for the payment of rent or 182
other forms of indebtedness of the society exceeds fifty thousand 183
dollars in any one year, such expenditure shall not be made 184
unless the question of a levy of a tax for that purpose is 185
submitted to the qualified electors of the counties at a general 186
election, a notice of which, specifying the amount to be levied, 187
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has been given at least thirty days previous to such election, in 188
one or more newspapers published and of general circulation in 189
the counties. The boards shall pass resolutions authorizing the 190
submission of the question to the electors and certify their 191
action to the boards of elections of the counties, which shall 192
prepare and furnish the necessary ballots and other supplies. 193
Such certification shall be made to the board of elections not 194
later than four p.m. of the seventy-fifth day before the day of 195
the election. The form of the ballots cast at such election 196
shall be as follows: "Shall the board of commissioners of 197
.......... County be authorized to levy a tax for the benefit of 198
the .......... independent agricultural society for the purpose 199
of ........ (here state the purpose of the tax), at a rate not 200
exceeding .......... mills for each one dollar of valuation, 201
which amounts to .......... dollars for each one hundred dollars 202
of valuation, for .......... (here state the number of years the 203
tax will be levied)? 204
______________________________________ 206
For the tax levy 207
______________________________________ 208
Against the tax levy 209
______________________________________ " 210
If the majority of the votes cast is in favor of such tax 212
in each county, it may be levied and collected as other taxes. 213
Sec. 5705.19. This section does not apply to school 222
districts or county school financing districts. 223
The taxing authority of any subdivision at any time and in 225
any year, by vote of two-thirds of all the members of the taxing 226
authority, may declare by resolution and certify the resolution 227
to the board of elections not less than seventy-five days before 228
the election upon which it will be voted that the amount of taxes 229
that may be raised within the ten-mill limitation will be 230
insufficient to provide for the necessary requirements of the 231
subdivision and that it is necessary to levy a tax in excess of 232
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that limitation for any of the following purposes: 233
(A) For current expenses of the subdivision, except that 235
the total levy for current expenses of a detention home district 236
or district organized under section 2151.65 of the Revised Code 237
shall not exceed two mills and that the total levy for current 238
expenses of a combined district organized under sections 2151.34 239
and 2151.65 of the Revised Code shall not exceed four mills; 240
(B) For the payment of debt charges on certain described 242
bonds, notes, or certificates of indebtedness of the subdivision 243
issued subsequent to January 1, 1925; 244
(C) For the debt charges on all bonds, notes, and 246
certificates of indebtedness issued and authorized to be issued 247
prior to January 1, 1925; 248
(D) For a public library of, or supported by, the 250
subdivision under whatever law organized or authorized to be 251
supported; 252
(E) For a municipal university, not to exceed two mills 254
over the limitation of one mill prescribed in section 3349.13 of 255
the Revised Code; 256
(F) For the construction or acquisition of any specific 258
permanent improvement or class of improvements that the taxing 259
authority of the subdivision may include in a single bond issue; 260
(G) For the general construction, reconstruction, 262
resurfacing, and repair of streets, roads, and bridges in 263
municipal corporations, counties, or townships; 264
(H) For recreational purposes; 266
(I) For the purpose of providing and maintaining fire 268
apparatus, appliances, buildings, or sites therefor, or sources 269
of water supply and materials therefor, or the establishment and 270
maintenance of lines of fire alarm telegraph, or the payment of 271
permanent, part-time, or volunteer fire fighters FIREFIGHTERS or 272
fire-fighting companies to operate the same, including the 274
payment of the firemen FIREFIGHTERS employer's contribution 275
required under section 742.34 of the Revised Code, or to purchase 277
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ambulance equipment, or to provide ambulance, paramedic, or other 278
emergency medical services operated by a fire department or 279
fire-fighting company;
(J) For the purpose of providing and maintaining motor 281
vehicles, communications, and other equipment used directly in 282
the operation of a police department, or the payment of salaries 283
of permanent police personnel, including the payment of the 284
policemen POLICE employer's contribution required under section 285
742.33 of the Revised Code, or the payment of the costs incurred 287
by townships as a result of contracts made with other political 288
subdivisions in order to obtain police protection, or to provide 289
ambulance or emergency medical services operated by a police 290
department; 291
(K) For the maintenance and operation of a county home; 293
(L) For community mental retardation and developmental 295
disabilities programs and services pursuant to Chapter 5126. of 296
the Revised Code, except that the procedure for such levies shall 297
be as provided in section 5705.222 of the Revised Code; 298
(M) For regional planning; 300
(N) For a county's share of the cost of maintaining and 302
operating schools, district detention homes, forestry camps, or 303
other facilities, or any combination thereof established under 304
section 2151.34 or 2151.65 of the Revised Code or both of those 305
sections; 306
(O) For providing for flood defense, providing and 308
maintaining a flood wall or pumps, and other purposes to prevent 309
floods; 310
(P) For maintaining and operating sewage disposal plants 312
and facilities; 313
(Q) For the purpose of purchasing, acquiring, 315
constructing, enlarging, improving, equipping, repairing, 316
maintaining, or operating, or any combination of the foregoing, a 317
county transit system pursuant to sections 306.01 to 306.13 of 318
the Revised Code, or to make any payment to a board of county 319
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commissioners operating a transit system or a county transit 320
board pursuant to section 306.06 of the Revised Code; 321
(R) For the subdivision's share of the cost of acquiring 323
or constructing any schools, forestry camps, detention homes, or 324
other facilities, or any combination thereof under section 325
2151.34 or 2151.65 of the Revised Code or both of those sections; 326
(S) For the prevention, control, and abatement of air 328
pollution; 329
(T) For maintaining and operating cemeteries; 331
(U) For providing ambulance service, emergency medical 333
service, or both; 334
(V) For providing for the collection and disposal of 336
garbage or refuse; 337
(W) For the payment of the policemen POLICE employer's 339
contribution or the firemen FIREFIGHTERS employer's contribution 340
required under sections 742.33 and 742.34 of the Revised Code; 342
(X) For the construction and maintenance of a drainage 344
improvement pursuant to section 6131.52 of the Revised Code; 345
(Y) For providing or maintaining senior citizens services 347
or facilities as authorized by section 307.694, 307.85, 505.70, 348
505.706, or division (EE) of section 717.01 of the Revised Code; 349
(Z) For the provision and maintenance of zoological park 351
services and facilities as authorized under section 307.76 of the 352
Revised Code; 353
(AA) For the maintenance and operation of a free public 355
museum of art, science, or history; 356
(BB) For the establishment and operation of a 9-1-1 358
system, as defined in section 4931.40 of the Revised Code; 359
(CC) For the purpose of acquiring, rehabilitating, or 361
developing rail property or rail service. As used in this 362
division, "rail property" and "rail service" have the same 363
meanings as in section 4981.01 of the Revised Code. This 364
division applies only to a county, township, or municipal 365
corporation. 366
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(DD) For the purpose of acquiring property for, 368
constructing, operating, and maintaining community centers as 369
provided for in section 755.16 of the Revised Code; 370
(EE) For the creation and operation of an office or joint 372
office of economic development, for any economic development 373
purpose of the office, and to otherwise provide for the 374
establishment and operation of a program of economic development 375
pursuant to sections 307.07 and 307.64 of the Revised Code; 376
(FF) For the purpose of acquiring, establishing, 378
constructing, improving, equipping, maintaining, or operating, or 379
any combination of the foregoing, a township airport, landing 380
field, or other air navigation facility pursuant to section 381
505.15 of the Revised Code; 382
(GG) For the payment of costs incurred by a township as a 384
result of a contract made with a county pursuant to section 385
505.263 of the Revised Code in order to pay all or any part of 386
the cost of constructing, maintaining, repairing, or operating a 387
water supply improvement; 388
(HH) For a board of township trustees to acquire, other 390
than by appropriation, an ownership interest in land, water, or 391
wetlands, or to restore or maintain land, water, or wetlands in 392
which the board has such an interest, not for purposes of 393
recreation, but for the purposes of protecting and preserving the 394
natural, scenic, open, or wooded condition of the land, water, or 395
wetlands against modification or encroachment resulting from 396
occupation, development, or other use; 397
(II) For the support by a county of a crime victim 399
assistance program that is provided and maintained by a county 400
agency or a private, nonprofit corporation or association under 401
section 307.62 of the Revised Code; 402
(JJ) For any or all of the purposes set forth in division 404
(I) or (J) of this section. This division applies only to a 405
township. 406
(KK) For a countywide public safety communications system 408
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under section 307.63 of the Revised Code. This division applies 409
only to counties. 410
(LL) For the support by a county of criminal justice 412
services under section 307.45 of the Revised Code; 413
(MM) For the purpose of maintaining and operating a jail 415
or other detention facility as defined in section 2921.01 of the 416
Revised Code; 417
(NN) FOR PURCHASING, MAINTAINING, OR IMPROVING, OR ANY 419
COMBINATION OF THE FOREGOING, REAL ESTATE ON WHICH TO HOLD 420
AGRICULTURAL FAIRS. THIS DIVISION APPLIES ONLY TO A COUNTY. 421
The resolution shall be confined to the purpose or purposes 423
described in one division of this section, for which the revenue 424
derived therefrom shall be applied. The existence in any other 425
division of this section of authority to levy a tax for any part 426
or all of the same purpose or purposes does not preclude the use 427
of such revenues for any part of the purpose or purposes of the 428
division under which the resolution is adopted. 429
The resolution shall specify the amount of the increase in 431
rate that it is necessary to levy, the purpose thereof, and the 432
number of years during which the increase in rate shall be in 433
effect, which may or may not include a levy upon the duplicate of 434
the current year. The number of years may be any number not 435
exceeding five, except as follows: 436
(1) When the additional rate is for the payment of debt 438
charges, the increased rate shall be for the life of the 439
indebtedness. 440
(2) When the additional rate is any of the following, the 442
increased rate shall be for a continuing period of time: 443
(a) For the current expenses for a detention home 445
district, a district organized under section 2151.65 of the 446
Revised Code, or a combined district organized under sections 447
2151.34 and 2151.65 of the Revised Code; 448
(b) For providing a county's share of the cost of 450
maintaining and operating schools, district detention homes, 451
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forestry camps, or other facilities, or any combination thereof, 452
established under section 2151.34 or 2151.65 of the Revised Code 453
or under both of those sections. 454
(3) When the additional rate is for any of the following, 456
the increased rate may be for a continuing period of time: 457
(a) For the purposes set forth in division (I), (J), (U), 459
or (KK) of this section; 460
(b) For the maintenance and operation of a joint 462
recreation district; 463
(c) A levy imposed by a township for the purposes set 465
forth in division (G) of this section. 466
(4) When the increase is for the purpose set forth in 468
division (D) or (CC) of this section, the tax levy may be for any 469
specified number of years or for a continuing period of time, as 470
set forth in the resolution. 471
(5) When the additional rate is for the purpose described 473
in division (Z) of this section, the increased rate shall be for 474
any number of years not exceeding ten. 475
A levy for the purposes set forth in division (I), (J), or 477
(U) of this section, and a levy imposed by a township for the 478
purposes set forth in division (G) of this section, may be 479
reduced pursuant to section 5705.261 or 5705.31 of the Revised 480
Code. A levy for the purposes set forth in division (I), (J), or 481
(U) of this section, and a levy imposed by a township for the 482
purposes set forth in division (G) of this section, may also be 483
terminated or permanently reduced by the taxing authority if it 484
adopts a resolution stating that the continuance of the levy is 485
unnecessary and the levy shall be terminated or that the millage 486
is excessive and the levy shall be decreased by a designated 487
amount. 488
A resolution of a detention home district, a district 490
organized under section 2151.65 of the Revised Code, or a 491
combined district organized under both sections 2151.34 and 492
2151.65 of the Revised Code may include both current expenses and 493
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other purposes, provided that the resolution shall apportion the 494
annual rate of levy between the current expenses and other 495
purpose or purposes. The apportionment need not be the same for 496
each year of the levy, but the respective portions of the rate 497
actually levied each year for the current expenses and the other 498
purpose or purposes shall be limited by the apportionment. 499
Whenever a board of county commissioners, acting either as 501
the taxing authority of its county or as the taxing authority of 502
a sewer district or subdistrict created under Chapter 6117. of 503
the Revised Code, by resolution declares it necessary to levy a 504
tax in excess of the ten-mill limitation for the purpose of 505
constructing, improving, or extending sewage disposal plants or 506
sewage systems, the tax may be in effect for any number of years 507
not exceeding twenty, and the proceeds thereof, notwithstanding 508
the general provisions of this section, may be used to pay debt 509
charges on any obligations issued and outstanding on behalf of 510
the subdivision for the purposes enumerated in this paragraph, 511
provided that any such obligations have been specifically 512
described in the resolution. 513
The resolution shall go into immediate effect upon its 515
passage, and no publication of the resolution is necessary other 516
than that provided for in the notice of election. 517
When the electors of a subdivision have approved a tax levy 519
under this section, the taxing authority of the subdivision may 520
anticipate a fraction of the proceeds of the levy and issue 521
anticipation notes in accordance with section 5705.191 or 522
5705.193 of the Revised Code. 523
Section 2. That existing sections 1711.081, 1711.15, 525
1711.16, 1711.17, and 5705.19 of the Revised Code are hereby 527
repealed.