As Introduced 1
122nd General Assembly 4
Regular Session H. B. No. 336 5
1997-1998 6
REPRESENTATIVES O'BRIEN-TERWILLEGER-OPFER-MOTTLEY- 8
GARCIA-BOYD-BRITTON 9
10
A B I L L
To amend sections 5705.19 and 5705.191 of the 12
Revised Code to permit taxing authorities to 13
issue property tax anticipation notes at any time 14
during the life of the tax levy, to permit 15
townships to levy a property tax for the purpose 16
of building or maintaining walkways and similar 17
improvements or for that purpose and for general 18
street repair, and to modify the statement of 19
purpose for property taxes levied for 21
"greenspace." 22
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 24
Section 1. That sections 5705.19 and 5705.191 of the 26
Revised Code be amended to read as follows: 27
Sec. 5705.19. This section does not apply to school 36
districts or county school financing districts. 37
The taxing authority of any subdivision at any time and in 39
any year, by vote of two-thirds of all the members of the taxing 40
authority, may declare by resolution and certify the resolution 41
to the board of elections not less than seventy-five days before 42
the election upon which it will be voted that the amount of taxes 43
that may be raised within the ten-mill limitation will be 44
insufficient to provide for the necessary requirements of the 45
subdivision and that it is necessary to levy a tax in excess of 46
that limitation for any of the following purposes: 47
(A) For current expenses of the subdivision, except that 49
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the total levy for current expenses of a detention home district 50
or district organized under section 2151.65 of the Revised Code 51
shall not exceed two mills and that the total levy for current 52
expenses of a combined district organized under sections 2151.34 53
and 2151.65 of the Revised Code shall not exceed four mills; 54
(B) For the payment of debt charges on certain described 56
bonds, notes, or certificates of indebtedness of the subdivision 57
issued subsequent to January 1, 1925; 58
(C) For the debt charges on all bonds, notes, and 60
certificates of indebtedness issued and authorized to be issued 61
prior to January 1, 1925; 62
(D) For a public library of, or supported by, the 64
subdivision under whatever law organized or authorized to be 65
supported; 66
(E) For a municipal university, not to exceed two mills 68
over the limitation of one mill prescribed in section 3349.13 of 69
the Revised Code; 70
(F) For the construction or acquisition of any specific 72
permanent improvement or class of improvements that the taxing 73
authority of the subdivision may include in a single bond issue; 74
(G) For the general construction, reconstruction, 76
resurfacing, and repair of streets, roads, and bridges in 77
municipal corporations, counties, or townships; 78
(H) For recreational purposes; 80
(I) For the purpose of providing and maintaining fire 82
apparatus, appliances, buildings, or sites therefor, or sources 83
of water supply and materials therefor, or the establishment and 84
maintenance of lines of fire alarm telegraph, or the payment of 85
permanent, part-time, or volunteer fire fighters or fire-fighting 86
companies to operate the same, including the payment of the 87
firemen FIREFIGHTERS employer's contribution required under 88
section 742.34 of the Revised Code, or to purchase ambulance 89
equipment, or to provide ambulance, paramedic, or other emergency 90
medical services operated by a fire department or fire-fighting 91
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company;
(J) For the purpose of providing and maintaining motor 93
vehicles, communications, and other equipment used directly in 94
the operation of a police department, or the payment of salaries 95
of permanent police personnel, including the payment of the 96
policemen POLICE employer's contribution required under section 97
742.33 of the Revised Code, or the payment of the costs incurred 99
by townships as a result of contracts made with other political 100
subdivisions in order to obtain police protection, or to provide 101
ambulance or emergency medical services operated by a police 102
department; 103
(K) For the maintenance and operation of a county home; 105
(L) For community mental retardation and developmental 107
disabilities programs and services pursuant to Chapter 5126. of 108
the Revised Code, except that the procedure for such levies shall 109
be as provided in section 5705.222 of the Revised Code; 110
(M) For regional planning; 112
(N) For a county's share of the cost of maintaining and 114
operating schools, district detention homes, forestry camps, or 115
other facilities, or any combination thereof established under 116
section 2151.34 or 2151.65 of the Revised Code or both of those 117
sections; 118
(O) For providing for flood defense, providing and 120
maintaining a flood wall or pumps, and other purposes to prevent 121
floods; 122
(P) For maintaining and operating sewage disposal plants 124
and facilities; 125
(Q) For the purpose of purchasing, acquiring, 127
constructing, enlarging, improving, equipping, repairing, 128
maintaining, or operating, or any combination of the foregoing, a 129
county transit system pursuant to sections 306.01 to 306.13 of 130
the Revised Code, or to make any payment to a board of county 131
commissioners operating a transit system or a county transit 132
board pursuant to section 306.06 of the Revised Code; 133
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(R) For the subdivision's share of the cost of acquiring 135
or constructing any schools, forestry camps, detention homes, or 136
other facilities, or any combination thereof under section 137
2151.34 or 2151.65 of the Revised Code or both of those sections; 138
(S) For the prevention, control, and abatement of air 140
pollution; 141
(T) For maintaining and operating cemeteries; 143
(U) For providing ambulance service, emergency medical 145
service, or both; 146
(V) For providing for the collection and disposal of 148
garbage or refuse; 149
(W) For the payment of the policemen POLICE employer's 151
contribution or the firemen FIREFIGHTERS employer's contribution 152
required under sections 742.33 and 742.34 of the Revised Code; 154
(X) For the construction and maintenance of a drainage 156
improvement pursuant to section 6131.52 of the Revised Code; 157
(Y) For providing or maintaining senior citizens services 159
or facilities as authorized by section 307.694, 307.85, 505.70, 160
505.706, or division (EE) of section 717.01 of the Revised Code; 161
(Z) For the provision and maintenance of zoological park 163
services and facilities as authorized under section 307.76 of the 164
Revised Code; 165
(AA) For the maintenance and operation of a free public 167
museum of art, science, or history; 168
(BB) For the establishment and operation of a 9-1-1 170
system, as defined in section 4931.40 of the Revised Code; 171
(CC) For the purpose of acquiring, rehabilitating, or 173
developing rail property or rail service. As used in this 174
division, "rail property" and "rail service" have the same 175
meanings as in section 4981.01 of the Revised Code. This 176
division applies only to a county, township, or municipal 177
corporation. 178
(DD) For the purpose of acquiring property for, 180
constructing, operating, and maintaining community centers as 181
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provided for in section 755.16 of the Revised Code; 182
(EE) For the creation and operation of an office or joint 184
office of economic development, for any economic development 185
purpose of the office, and to otherwise provide for the 186
establishment and operation of a program of economic development 187
pursuant to sections 307.07 and 307.64 of the Revised Code; 188
(FF) For the purpose of acquiring, establishing, 190
constructing, improving, equipping, maintaining, or operating, or 191
any combination of the foregoing, a township airport, landing 192
field, or other air navigation facility pursuant to section 193
505.15 of the Revised Code; 194
(GG) For the payment of costs incurred by a township as a 196
result of a contract made with a county pursuant to section 197
505.263 of the Revised Code in order to pay all or any part of 198
the cost of constructing, maintaining, repairing, or operating a 199
water supply improvement; 200
(HH) For a board of township trustees to acquire, other 202
than by appropriation, an ownership interest in land, water, or 203
wetlands, or to restore or maintain land, water, or wetlands in 204
which the board has such an interest, not for purposes of 205
recreation, but for the purposes of protecting and preserving the 206
natural, scenic, open, or wooded condition of the land, water, or 207
wetlands against modification or encroachment resulting from 208
occupation, development, or other use, WHICH MAY BE STYLED AS 209
PROTECTING OR PRESERVING "GREENSPACE" IN THE RESOLUTION, NOTICE 210
OF ELECTION, OR BALLOT FORM; 211
(II) For the support by a county of a crime victim 213
assistance program that is provided and maintained by a county 214
agency or a private, nonprofit corporation or association under 215
section 307.62 of the Revised Code; 216
(JJ) For any or all of the purposes set forth in division 218
DIVISIONS (I) or AND (J) of this section OR ANY OR ALL OF THE 220
PURPOSES SET FORTH IN DIVISIONS (G) AND (NN) OF THIS SECTION. 221
This division applies only to a township.
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(KK) For a countywide public safety communications system 223
under section 307.63 of the Revised Code. This division applies 224
only to counties. 225
(LL) For the support by a county of criminal justice 227
services under section 307.45 of the Revised Code; 228
(MM) For the purpose of maintaining and operating a jail 230
or other detention facility as defined in section 2921.01 of the 231
Revised Code; 232
(NN) FOR CONSTRUCTING, REHABILITATING, REPAIRING, OR 234
MAINTAINING SIDEWALKS, WALKWAYS, TRAILS, BICYCLE PATHWAYS, OR 235
SIMILAR IMPROVEMENTS, OR ACQUIRING OWNERSHIP INTERESTS IN LAND 236
NECESSARY FOR THE FOREGOING IMPROVEMENTS, BY A BOARD OF TOWNSHIP 237
TRUSTEES.
The resolution shall be confined to the purpose or purposes 239
described in one division of this section, for TO which the 240
revenue derived therefrom shall be applied. The existence in any 241
other division of this section of authority to levy a tax for any 242
part or all of the same purpose or purposes does not preclude the 243
use of such revenues for any part of the purpose or purposes of 244
the division under which the resolution is adopted. 245
The resolution shall specify the amount of the increase in 247
rate that it is necessary to levy, the purpose thereof, and the 248
number of years during which the increase in rate shall be in 249
effect, which may or may not include a levy upon the duplicate of 250
the current year. The number of years may be any number not 251
exceeding five, except as follows: 252
(1) When the additional rate is for the payment of debt 254
charges, the increased rate shall be for the life of the 255
indebtedness. 256
(2) When the additional rate is any of the following, the 258
increased rate shall be for a continuing period of time: 259
(a) For the current expenses for a detention home 261
district, a district organized under section 2151.65 of the 262
Revised Code, or a combined district organized under sections 263
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2151.34 and 2151.65 of the Revised Code; 264
(b) For providing a county's share of the cost of 266
maintaining and operating schools, district detention homes, 267
forestry camps, or other facilities, or any combination thereof, 268
established under section 2151.34 or 2151.65 of the Revised Code 269
or under both of those sections. 270
(3) When the additional rate is for any of the following, 272
the increased rate may be for a continuing period of time: 273
(a) For the purposes set forth in division (I), (J), (U), 275
or (KK) of this section; 276
(b) For the maintenance and operation of a joint 278
recreation district; 279
(c) A levy imposed by a township for the purposes set 281
forth in division (G) of this section. 282
(4) When the increase is for the purpose set forth in 284
division (D) or (CC) of this section, the tax levy may be for any 285
specified number of years or for a continuing period of time, as 286
set forth in the resolution. 287
(5) When the additional rate is for the purpose described 289
in division (Z) of this section, the increased rate shall be for 290
any number of years not exceeding ten. 291
A levy for the purposes set forth in division (I), (J), or 293
(U) of this section, and a levy imposed by a township for the 294
purposes set forth in division (G) of this section, may be 295
reduced pursuant to section 5705.261 or 5705.31 of the Revised 296
Code. A levy for the purposes set forth in division (I), (J), or 297
(U) of this section, and a levy imposed by a township for the 298
purposes set forth in division (G) of this section, may also be 299
terminated or permanently reduced by the taxing authority if it 300
adopts a resolution stating that the continuance of the levy is 301
unnecessary and the levy shall be terminated or that the millage 302
is excessive and the levy shall be decreased by a designated 303
amount. 304
A resolution of a detention home district, a district 306
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organized under section 2151.65 of the Revised Code, or a 307
combined district organized under both sections 2151.34 and 308
2151.65 of the Revised Code may include both current expenses and 309
other purposes, provided that the resolution shall apportion the 310
annual rate of levy between the current expenses and other 311
purpose or purposes. The apportionment need not be the same for 312
each year of the levy, but the respective portions of the rate 313
actually levied each year for the current expenses and the other 314
purpose or purposes shall be limited by the apportionment. 315
Whenever a board of county commissioners, acting either as 317
the taxing authority of its county or as the taxing authority of 318
a sewer district or subdistrict created under Chapter 6117. of 319
the Revised Code, by resolution declares it necessary to levy a 320
tax in excess of the ten-mill limitation for the purpose of 321
constructing, improving, or extending sewage disposal plants or 322
sewage systems, the tax may be in effect for any number of years 323
not exceeding twenty, and the proceeds thereof, notwithstanding 324
the general provisions of this section, may be used to pay debt 325
charges on any obligations issued and outstanding on behalf of 326
the subdivision for the purposes enumerated in this paragraph, 327
provided that any such obligations have been specifically 328
described in the resolution. 329
The resolution shall go into immediate effect upon its 331
passage, and no publication of the resolution is necessary other 332
than that provided for in the notice of election. 333
When the electors of a subdivision have approved a tax levy 335
under this section, the taxing authority of the subdivision may 336
anticipate a fraction of the proceeds of the levy and issue 337
anticipation notes in accordance with section 5705.191 or 338
5705.193 of the Revised Code. 339
Sec. 5705.191. The taxing authority of any subdivision, 348
other than the board of education of a school district or the 349
taxing authority of a county school financing district, by a vote 350
of two-thirds of all its members, may declare by resolution that 351
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the amount of taxes which THAT may be raised within the ten-mill 352
limitation by levies on the current tax duplicate will be 353
insufficient to provide an adequate amount for the necessary 354
requirements of the subdivision, and that it is necessary to levy 355
a tax in excess of such limitation for any of the purposes in 356
section 5705.19 of the Revised Code, or to supplement the general 357
fund for the purpose of making appropriations for one or more of 358
the following purposes: public assistance, human or social 359
services, relief, welfare, hospitalization, health, and support 360
of general or tuberculosis hospitals, and that the question of 361
such additional tax levy shall be submitted to the electors of 362
the subdivision at a general, primary, or special election to be 363
held at a time therein specified. Such resolution shall not 364
include a levy on the current tax list and duplicate unless such 365
election is to be held at or prior to the general election day of 366
the current tax year. Such resolution shall conform to the 368
requirements of section 5705.19 of the Revised Code, except that 369
a levy to supplement the general fund for the purposes of public 370
assistance, human or social services, relief, welfare, 371
hospitalization, health, or the support of general or 372
tuberculosis hospitals may not be for a longer period than ten 373
years. All other levies under this section may not be for a 374
longer period than five years unless a longer period is permitted 375
by section 5705.19 of the Revised Code, and the resolution shall 376
specify the date of holding such election, which shall not be 377
earlier than seventy-five days after the adoption and 378
certification of such resolution. The resolution shall go into 379
immediate effect upon its passage and no publication of the same 380
is necessary other than that provided for in the notice of 381
election. A copy of such resolution shall, immediately after its 382
passage, SHALL be certified to the board of elections of the 383
proper county or counties in the manner provided by section 384
5705.25 of the Revised Code, and such section shall govern the 385
arrangements for the submission of such question and other 386
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matters with respect to such election, to which section 5705.25 387
of the Revised Code refers, excepting that such election shall be 388
held on the date specified in the resolution, which shall be 389
consistent with the requirements of section 3501.01 of the 390
Revised Code, provided that only one special election for the
submission of such question may be held in any one calendar year 391
and provided that a special election may be held upon the same 392
day a primary election is held. Publication of notice of such 393
election shall be made in one or more newspapers of general 394
circulation in the county once a week for four consecutive weeks. 395
If a majority of the electors voting on the question in an 397
election held on the day of a primary, presidential primary, or 398
general election, or fifty-five per cent of those voting on the 399
question at a special election held on any other day vote, in 400
favor thereof, or, when the question is a levy proposed for 401
purposes under division (L) of section 5705.19 of the Revised 402
Code, if a majority of those voting on the question at a special 403
election held on any other day vote in favor thereof, the taxing 404
authority of the subdivision may make the necessary levy within 405
such subdivision at the additional rate or at any lesser rate 406
outside the ten-mill limitation on the tax list and duplicate for 407
the purpose stated in the resolution. Such tax levy shall be 408
included in the next annual tax budget that is certified to the 409
county budget commission. 410
After AT ANY TIME AFTER the approval of such A levy by vote 413
and prior to the time when the first tax collection from such 414
levy can be made THE ELECTORS, the taxing authority of the 415
subdivision may anticipate a fraction of the proceeds of such 417
levy and issue anticipation notes. In the case of a continuing 418
levy, notes may be issued in an amount not more than fifty per 419
cent of the total estimated proceeds of the levy for the first 420
SUCCEEDING ten years, LESS AN AMOUNT EQUAL TO THE PROCEEDS OF THE 421
LEVY PREVIOUSLY OBLIGATED BY THE ISSUANCE OF ANTICIPATION NOTES. 422
In the case of a levy for a fixed period, notes may be issued in 423
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an amount not more than fifty per cent of the total estimated 424
proceeds of the levy throughout its THE REMAINING life OF THE 425
LEVY, LESS AN AMOUNT EQUAL TO THE PROCEEDS OF THE LEVY PREVIOUSLY 426
OBLIGATED BY THE ISSUANCE OF ANTICIPATION NOTES. No anticipation 427
notes that increase the net indebtedness of a county may be 428
issued without the prior consent of the board of county 429
commissioners of that county. The notes shall be issued as 430
provided in section 133.24 of the Revised Code, shall have 431
principal payments during each year after the year of their 432
issuance over a period not exceeding the life of the levy 433
anticipated, and may have a principal payment in the year of 434
their issuance.
"Taxing authority" and "subdivision" have the same meanings 436
as in section 5705.01 of the Revised Code. 437
This section is supplemental to and not in derogation of 439
sections 5705.20, 5705.21, and 5705.22 of the Revised Code. 440
Section 2. That existing sections 5705.19 and 5705.191 of 442
the Revised Code are hereby repealed. 443