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