As Reported by the House Ways and Means Committee 1
122nd General Assembly 4
Regular Session Sub. H. B. No. 336 5
1997-1998 6
REPRESENTATIVES O'BRIEN-TERWILLEGER-OPFER-MOTTLEY-GARCIA-BOYD- 8
BRITTON-LEWIS-THOMAS 9
11
A B I L L
To amend sections 5705.19 and 5705.191 of the 13
Revised Code to permit taxing authorities to 14
issue property tax anticipation notes at any time 15
during the life of the tax levy unless the levy 16
is for current expenses, to permit townships to 18
levy a property tax for the purpose of building 19
or maintaining walkways and similar improvements 20
or for that purpose and for general street 21
repair, and to modify the statement of purpose 22
for property taxes levied for "greenspace." 25
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 27
Section 1. That sections 5705.19 and 5705.191 of the 29
Revised Code be amended to read as follows: 30
Sec. 5705.19. This section does not apply to school 39
districts or county school financing districts. 40
The taxing authority of any subdivision at any time and in 42
any year, by vote of two-thirds of all the members of the taxing 43
authority, may declare by resolution and certify the resolution 44
to the board of elections not less than seventy-five days before 45
the election upon which it will be voted that the amount of taxes 46
that may be raised within the ten-mill limitation will be 47
insufficient to provide for the necessary requirements of the 48
subdivision and that it is necessary to levy a tax in excess of 49
that limitation for any of the following purposes: 50
(A) For current expenses of the subdivision, except that 52
2
the total levy for current expenses of a detention home district 53
or district organized under section 2151.65 of the Revised Code 54
shall not exceed two mills and that the total levy for current 55
expenses of a combined district organized under sections 2151.34 56
and 2151.65 of the Revised Code shall not exceed four mills; 57
(B) For the payment of debt charges on certain described 59
bonds, notes, or certificates of indebtedness of the subdivision 60
issued subsequent to January 1, 1925; 61
(C) For the debt charges on all bonds, notes, and 63
certificates of indebtedness issued and authorized to be issued 64
prior to January 1, 1925; 65
(D) For a public library of, or supported by, the 67
subdivision under whatever law organized or authorized to be 68
supported; 69
(E) For a municipal university, not to exceed two mills 71
over the limitation of one mill prescribed in section 3349.13 of 72
the Revised Code; 73
(F) For the construction or acquisition of any specific 75
permanent improvement or class of improvements that the taxing 76
authority of the subdivision may include in a single bond issue; 77
(G) For the general construction, reconstruction, 79
resurfacing, and repair of streets, roads, and bridges in 80
municipal corporations, counties, or townships; 81
(H) For recreational purposes; 83
(I) For the purpose of providing and maintaining fire 85
apparatus, appliances, buildings, or sites therefor, or sources 86
of water supply and materials therefor, or the establishment and 87
maintenance of lines of fire alarm telegraph, or the payment of 88
permanent, part-time, or volunteer fire fighters or fire-fighting 89
companies to operate the same, including the payment of the 90
firemen FIREFIGHTERS employer's contribution required under 91
section 742.34 of the Revised Code, or to purchase ambulance 92
equipment, or to provide ambulance, paramedic, or other emergency 93
medical services operated by a fire department or fire-fighting 94
3
company;
(J) For the purpose of providing and maintaining motor 96
vehicles, communications, and other equipment used directly in 97
the operation of a police department, or the payment of salaries 98
of permanent police personnel, including the payment of the 99
policemen POLICE employer's contribution required under section 100
742.33 of the Revised Code, or the payment of the costs incurred 102
by townships as a result of contracts made with other political 103
subdivisions in order to obtain police protection, or to provide 104
ambulance or emergency medical services operated by a police 105
department; 106
(K) For the maintenance and operation of a county home; 108
(L) For community mental retardation and developmental 110
disabilities programs and services pursuant to Chapter 5126. of 111
the Revised Code, except that the procedure for such levies shall 112
be as provided in section 5705.222 of the Revised Code; 113
(M) For regional planning; 115
(N) For a county's share of the cost of maintaining and 117
operating schools, district detention homes, forestry camps, or 118
other facilities, or any combination thereof established under 119
section 2151.34 or 2151.65 of the Revised Code or both of those 120
sections; 121
(O) For providing for flood defense, providing and 123
maintaining a flood wall or pumps, and other purposes to prevent 124
floods; 125
(P) For maintaining and operating sewage disposal plants 127
and facilities; 128
(Q) For the purpose of purchasing, acquiring, 130
constructing, enlarging, improving, equipping, repairing, 131
maintaining, or operating, or any combination of the foregoing, a 132
county transit system pursuant to sections 306.01 to 306.13 of 133
the Revised Code, or to make any payment to a board of county 134
commissioners operating a transit system or a county transit 135
board pursuant to section 306.06 of the Revised Code; 136
4
(R) For the subdivision's share of the cost of acquiring 138
or constructing any schools, forestry camps, detention homes, or 139
other facilities, or any combination thereof under section 140
2151.34 or 2151.65 of the Revised Code or both of those sections; 141
(S) For the prevention, control, and abatement of air 143
pollution; 144
(T) For maintaining and operating cemeteries; 146
(U) For providing ambulance service, emergency medical 148
service, or both; 149
(V) For providing for the collection and disposal of 151
garbage or refuse; 152
(W) For the payment of the policemen POLICE employer's 154
contribution or the firemen FIREFIGHTERS employer's contribution 155
required under sections 742.33 and 742.34 of the Revised Code; 157
(X) For the construction and maintenance of a drainage 159
improvement pursuant to section 6131.52 of the Revised Code; 160
(Y) For providing or maintaining senior citizens services 162
or facilities as authorized by section 307.694, 307.85, 505.70, 163
505.706, or division (EE) of section 717.01 of the Revised Code; 164
(Z) For the provision and maintenance of zoological park 166
services and facilities as authorized under section 307.76 of the 167
Revised Code; 168
(AA) For the maintenance and operation of a free public 170
museum of art, science, or history; 171
(BB) For the establishment and operation of a 9-1-1 173
system, as defined in section 4931.40 of the Revised Code; 174
(CC) For the purpose of acquiring, rehabilitating, or 176
developing rail property or rail service. As used in this 177
division, "rail property" and "rail service" have the same 178
meanings as in section 4981.01 of the Revised Code. This 179
division applies only to a county, township, or municipal 180
corporation. 181
(DD) For the purpose of acquiring property for, 183
constructing, operating, and maintaining community centers as 184
5
provided for in section 755.16 of the Revised Code; 185
(EE) For the creation and operation of an office or joint 187
office of economic development, for any economic development 188
purpose of the office, and to otherwise provide for the 189
establishment and operation of a program of economic development 190
pursuant to sections 307.07 and 307.64 of the Revised Code; 191
(FF) For the purpose of acquiring, establishing, 193
constructing, improving, equipping, maintaining, or operating, or 194
any combination of the foregoing, a township airport, landing 195
field, or other air navigation facility pursuant to section 196
505.15 of the Revised Code; 197
(GG) For the payment of costs incurred by a township as a 199
result of a contract made with a county pursuant to section 200
505.263 of the Revised Code in order to pay all or any part of 201
the cost of constructing, maintaining, repairing, or operating a 202
water supply improvement; 203
(HH) For a board of township trustees to acquire, other 205
than by appropriation, an ownership interest in land, water, or 206
wetlands, or to restore or maintain land, water, or wetlands in 207
which the board has such an interest, not for purposes of 208
recreation, but for the purposes of protecting and preserving the 209
natural, scenic, open, or wooded condition of the land, water, or 210
wetlands against modification or encroachment resulting from 211
occupation, development, or other use, WHICH MAY BE STYLED AS 212
PROTECTING OR PRESERVING "GREENSPACE" IN THE RESOLUTION, NOTICE 213
OF ELECTION, OR BALLOT FORM; 214
(II) For the support by a county of a crime victim 216
assistance program that is provided and maintained by a county 217
agency or a private, nonprofit corporation or association under 218
section 307.62 of the Revised Code; 219
(JJ) For any or all of the purposes set forth in division 221
DIVISIONS (I) or AND (J) of this section. This division applies 223
only to a township.
(KK) For a countywide public safety communications system 225
6
under section 307.63 of the Revised Code. This division applies 226
only to counties. 227
(LL) For the support by a county of criminal justice 229
services under section 307.45 of the Revised Code; 230
(MM) For the purpose of maintaining and operating a jail 232
or other detention facility as defined in section 2921.01 of the 233
Revised Code; 234
(NN) FOR CONSTRUCTING, REHABILITATING, REPAIRING, OR 236
MAINTAINING SIDEWALKS, WALKWAYS, TRAILS, BICYCLE PATHWAYS, OR 237
SIMILAR IMPROVEMENTS, OR ACQUIRING OWNERSHIP INTERESTS IN LAND 238
NECESSARY FOR THE FOREGOING IMPROVEMENTS, BY A BOARD OF TOWNSHIP 239
TRUSTEES;
(OO) FOR BOTH OF THE PURPOSES SET FORTH IN DIVISIONS (G) 241
AND (NN) OF THIS SECTION. THIS DIVISION APPLIES ONLY TO A 242
TOWNSHIP.
The resolution shall be confined to the purpose or purposes 244
described in one division of this section, for TO which the 245
revenue derived therefrom shall be applied. The existence in any 246
other division of this section of authority to levy a tax for any 247
part or all of the same purpose or purposes does not preclude the 248
use of such revenues for any part of the purpose or purposes of 249
the division under which the resolution is adopted. 250
The resolution shall specify the amount of the increase in 252
rate that it is necessary to levy, the purpose thereof, and the 253
number of years during which the increase in rate shall be in 254
effect, which may or may not include a levy upon the duplicate of 255
the current year. The number of years may be any number not 256
exceeding five, except as follows: 257
(1) When the additional rate is for the payment of debt 259
charges, the increased rate shall be for the life of the 260
indebtedness. 261
(2) When the additional rate is any of the following, the 263
increased rate shall be for a continuing period of time: 264
(a) For the current expenses for a detention home 266
7
district, a district organized under section 2151.65 of the 267
Revised Code, or a combined district organized under sections 268
2151.34 and 2151.65 of the Revised Code; 269
(b) For providing a county's share of the cost of 271
maintaining and operating schools, district detention homes, 272
forestry camps, or other facilities, or any combination thereof, 273
established under section 2151.34 or 2151.65 of the Revised Code 274
or under both of those sections. 275
(3) When the additional rate is for any of the following, 277
the increased rate may be for a continuing period of time: 278
(a) For the purposes set forth in division (I), (J), (U), 280
or (KK) of this section; 281
(b) For the maintenance and operation of a joint 283
recreation district; 284
(c) A levy imposed by a township for the purposes set 286
forth in division (G) of this section. 287
(4) When the increase is for the purpose set forth in 289
division (D) or (CC) of this section OR FOR BOTH OF THE PURPOSES 290
SET FORTH IN DIVISIONS (G) AND (NN) OF THIS SECTION, the tax levy 291
may be for any specified number of years or for a continuing 293
period of time, as set forth in the resolution. 294
(5) When the additional rate is for the purpose described 296
in division (Z) of this section, the increased rate shall be for 297
any number of years not exceeding ten. 298
A levy for the purposes set forth in division (I), (J), or 300
(U) of this section, and a levy imposed by a township for the 301
purposes set forth in division (G) of this section, may be 302
reduced pursuant to section 5705.261 or 5705.31 of the Revised 303
Code. A levy for the purposes set forth in division (I), (J), or 304
(U) of this section, and a levy imposed by a township for the 305
purposes set forth in division (G) of this section, may also be 306
terminated or permanently reduced by the taxing authority if it 307
adopts a resolution stating that the continuance of the levy is 308
unnecessary and the levy shall be terminated or that the millage 309
8
is excessive and the levy shall be decreased by a designated 310
amount. 311
A resolution of a detention home district, a district 313
organized under section 2151.65 of the Revised Code, or a 314
combined district organized under both sections 2151.34 and 315
2151.65 of the Revised Code may include both current expenses and 316
other purposes, provided that the resolution shall apportion the 317
annual rate of levy between the current expenses and other 318
purpose or purposes. The apportionment need not be the same for 319
each year of the levy, but the respective portions of the rate 320
actually levied each year for the current expenses and the other 321
purpose or purposes shall be limited by the apportionment. 322
Whenever a board of county commissioners, acting either as 324
the taxing authority of its county or as the taxing authority of 325
a sewer district or subdistrict created under Chapter 6117. of 326
the Revised Code, by resolution declares it necessary to levy a 327
tax in excess of the ten-mill limitation for the purpose of 328
constructing, improving, or extending sewage disposal plants or 329
sewage systems, the tax may be in effect for any number of years 330
not exceeding twenty, and the proceeds thereof, notwithstanding 331
the general provisions of this section, may be used to pay debt 332
charges on any obligations issued and outstanding on behalf of 333
the subdivision for the purposes enumerated in this paragraph, 334
provided that any such obligations have been specifically 335
described in the resolution. 336
The resolution shall go into immediate effect upon its 338
passage, and no publication of the resolution is necessary other 339
than that provided for in the notice of election. 340
When the electors of a subdivision have approved a tax levy 342
under this section, the taxing authority of the subdivision may 343
anticipate a fraction of the proceeds of the levy and issue 344
anticipation notes in accordance with section 5705.191 or 345
5705.193 of the Revised Code. 346
Sec. 5705.191. The taxing authority of any subdivision, 355
9
other than the board of education of a school district or the 356
taxing authority of a county school financing district, by a vote 357
of two-thirds of all its members, may declare by resolution that 358
the amount of taxes which THAT may be raised within the ten-mill 359
limitation by levies on the current tax duplicate will be 360
insufficient to provide an adequate amount for the necessary 361
requirements of the subdivision, and that it is necessary to levy 362
a tax in excess of such limitation for any of the purposes in 363
section 5705.19 of the Revised Code, or to supplement the general 364
fund for the purpose of making appropriations for one or more of 365
the following purposes: public assistance, human or social 366
services, relief, welfare, hospitalization, health, and support 367
of general or tuberculosis hospitals, and that the question of 368
such additional tax levy shall be submitted to the electors of 369
the subdivision at a general, primary, or special election to be 370
held at a time therein specified. Such resolution shall not 371
include a levy on the current tax list and duplicate unless such 372
election is to be held at or prior to the general election day of 373
the current tax year. Such resolution shall conform to the 375
requirements of section 5705.19 of the Revised Code, except that 376
a levy to supplement the general fund for the purposes of public 377
assistance, human or social services, relief, welfare, 378
hospitalization, health, or the support of general or 379
tuberculosis hospitals may not be for a longer period than ten 380
years. All other levies under this section may not be for a 381
longer period than five years unless a longer period is permitted 382
by section 5705.19 of the Revised Code, and the resolution shall 383
specify the date of holding such election, which shall not be 384
earlier than seventy-five days after the adoption and 385
certification of such resolution. The resolution shall go into 386
immediate effect upon its passage and no publication of the same 387
is necessary other than that provided for in the notice of 388
election. A copy of such resolution shall, immediately after its 389
passage, SHALL be certified to the board of elections of the 390
10
proper county or counties in the manner provided by section 391
5705.25 of the Revised Code, and such section shall govern the 392
arrangements for the submission of such question and other 393
matters with respect to such election, to which section 5705.25 394
of the Revised Code refers, excepting that such election shall be 395
held on the date specified in the resolution, which shall be 396
consistent with the requirements of section 3501.01 of the 397
Revised Code, provided that only one special election for the
submission of such question may be held in any one calendar year 398
and provided that a special election may be held upon the same 399
day a primary election is held. Publication of notice of such 400
election shall be made in one or more newspapers of general 401
circulation in the county once a week for four consecutive weeks. 402
If a majority of the electors voting on the question in an 404
election held on the day of a primary, presidential primary, or 405
general election, or fifty-five per cent of those voting on the 406
question at a special election held on any other day vote, in 407
favor thereof, or, when the question is a levy proposed for 408
purposes under division (L) of section 5705.19 of the Revised 409
Code, if a majority of those voting on the question at a special 410
election held on any other day vote in favor thereof, the taxing 411
authority of the subdivision may make the necessary levy within 412
such subdivision at the additional rate or at any lesser rate 413
outside the ten-mill limitation on the tax list and duplicate for 414
the purpose stated in the resolution. Such tax levy shall be 415
included in the next annual tax budget that is certified to the 416
county budget commission. 417
After the approval of such A levy by vote and prior to the 420
time when the first tax collection from such levy can be made THE 421
ELECTORS, the taxing authority of the subdivision may anticipate 422
a fraction of the proceeds of such levy and issue anticipation 424
notes. In the case of a continuing levy THAT IS NOT LEVIED FOR 425
THE PURPOSE OF CURRENT EXPENSES, notes may be issued AT ANY TIME 426
AFTER APPROVAL OF THE LEVY in an amount not more than fifty per 428
11
cent of the total estimated proceeds of the levy for the first 429
SUCCEEDING ten years, LESS AN AMOUNT EQUAL TO THE FRACTION OF THE 430
PROCEEDS OF THE LEVY PREVIOUSLY ANTICIPATED BY THE ISSUANCE OF 432
ANTICIPATION NOTES. In the case of a levy for a fixed period 433
THAT IS NOT FOR THE PURPOSE OF CURRENT EXPENSES, notes may be 434
issued AT ANY TIME AFTER APPROVAL OF THE LEVY in an amount not
more than fifty per cent of the total estimated proceeds of the 436
levy throughout its THE REMAINING life OF THE LEVY, LESS AN 437
AMOUNT EQUAL TO THE FRACTION OF THE PROCEEDS OF THE LEVY 438
PREVIOUSLY ANTICIPATED BY THE ISSUANCE OF ANTICIPATION NOTES. No 439
IN THE CASE OF A LEVY FOR CURRENT EXPENSES, NOTES MAY BE ISSUED 441
AFTER THE APPROVAL OF THE LEVY BY ELECTORS AND PRIOR TO THE TIME 442
WHEN THE FIRST TAX COLLECTION FROM THE LEVY CAN BE MADE. SUCH 443
NOTES MAY BE ISSUED IN AN AMOUNT NOT MORE THAN FIFTY PER CENT OF 444
THE TOTAL ESTIMATED PROCEEDS OF THE LEVY THROUGHOUT THE TERM OF 445
THE LEVY IN THE CASE OF A LEVY FOR A FIXED PERIOD, OR FIFTY PER 446
CENT OF THE TOTAL ESTIMATED PROCEEDS FOR THE FIRST TEN YEARS OF 447
THE LEVY IN THE CASE OF A CONTINUING LEVY. 448
NO anticipation notes that increase the net indebtedness of 451
a county may be issued without the prior consent of the board of 452
county commissioners of that county. The notes shall be issued 453
as provided in section 133.24 of the Revised Code, shall have 454
principal payments during each year after the year of their 455
issuance over a period not exceeding the life of the levy 456
anticipated, and may have a principal payment in the year of 457
their issuance.
"Taxing authority" and "subdivision" have the same meanings 459
as in section 5705.01 of the Revised Code. 460
This section is supplemental to and not in derogation of 462
sections 5705.20, 5705.21, and 5705.22 of the Revised Code. 463
Section 2. That existing sections 5705.19 and 5705.191 of 465
the Revised Code are hereby repealed. 466