As Passed by the House 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-BATEMAN-CLANCY-WINKLER-JOHNSON- 9
CORBIN-REID-BRADING-SULZER-SCHULER-OLMAN 10
12
A B I L L
To amend sections 5705.19 and 5705.191 of the 14
Revised Code to permit taxing authorities to 15
issue property tax anticipation notes at any time 16
during the life of the tax levy unless the levy 17
is for current expenses, to permit townships to 19
levy a property tax for the purpose of building 20
or maintaining walkways and similar improvements 21
or for that purpose and for general street 22
repair, and to modify the statement of purpose 23
for property taxes levied for "greenspace." 26
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 28
Section 1. That sections 5705.19 and 5705.191 of the 30
Revised Code be amended to read as follows: 31
Sec. 5705.19. This section does not apply to school 40
districts or county school financing districts. 41
The taxing authority of any subdivision at any time and in 43
any year, by vote of two-thirds of all the members of the taxing 44
authority, may declare by resolution and certify the resolution 45
to the board of elections not less than seventy-five days before 46
the election upon which it will be voted that the amount of taxes 47
that may be raised within the ten-mill limitation will be 48
insufficient to provide for the necessary requirements of the 49
subdivision and that it is necessary to levy a tax in excess of 50
that limitation for any of the following purposes: 51
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(A) For current expenses of the subdivision, except that 53
the total levy for current expenses of a detention home district 54
or district organized under section 2151.65 of the Revised Code 55
shall not exceed two mills and that the total levy for current 56
expenses of a combined district organized under sections 2151.34 57
and 2151.65 of the Revised Code shall not exceed four mills; 58
(B) For the payment of debt charges on certain described 60
bonds, notes, or certificates of indebtedness of the subdivision 61
issued subsequent to January 1, 1925; 62
(C) For the debt charges on all bonds, notes, and 64
certificates of indebtedness issued and authorized to be issued 65
prior to January 1, 1925; 66
(D) For a public library of, or supported by, the 68
subdivision under whatever law organized or authorized to be 69
supported; 70
(E) For a municipal university, not to exceed two mills 72
over the limitation of one mill prescribed in section 3349.13 of 73
the Revised Code; 74
(F) For the construction or acquisition of any specific 76
permanent improvement or class of improvements that the taxing 77
authority of the subdivision may include in a single bond issue; 78
(G) For the general construction, reconstruction, 80
resurfacing, and repair of streets, roads, and bridges in 81
municipal corporations, counties, or townships; 82
(H) For recreational purposes; 84
(I) For the purpose of providing and maintaining fire 86
apparatus, appliances, buildings, or sites therefor, or sources 87
of water supply and materials therefor, or the establishment and 88
maintenance of lines of fire alarm telegraph, or the payment of 89
permanent, part-time, or volunteer fire fighters or fire-fighting 90
companies to operate the same, including the payment of the 91
firemen FIREFIGHTERS employer's contribution required under 92
section 742.34 of the Revised Code, or to purchase ambulance 93
equipment, or to provide ambulance, paramedic, or other emergency 94
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medical services operated by a fire department or fire-fighting 95
company;
(J) For the purpose of providing and maintaining motor 97
vehicles, communications, and other equipment used directly in 98
the operation of a police department, or the payment of salaries 99
of permanent police personnel, including the payment of the 100
policemen POLICE employer's contribution required under section 101
742.33 of the Revised Code, or the payment of the costs incurred 103
by townships as a result of contracts made with other political 104
subdivisions in order to obtain police protection, or to provide 105
ambulance or emergency medical services operated by a police 106
department; 107
(K) For the maintenance and operation of a county home; 109
(L) For community mental retardation and developmental 111
disabilities programs and services pursuant to Chapter 5126. of 112
the Revised Code, except that the procedure for such levies shall 113
be as provided in section 5705.222 of the Revised Code; 114
(M) For regional planning; 116
(N) For a county's share of the cost of maintaining and 118
operating schools, district detention homes, forestry camps, or 119
other facilities, or any combination thereof established under 120
section 2151.34 or 2151.65 of the Revised Code or both of those 121
sections; 122
(O) For providing for flood defense, providing and 124
maintaining a flood wall or pumps, and other purposes to prevent 125
floods; 126
(P) For maintaining and operating sewage disposal plants 128
and facilities; 129
(Q) For the purpose of purchasing, acquiring, 131
constructing, enlarging, improving, equipping, repairing, 132
maintaining, or operating, or any combination of the foregoing, a 133
county transit system pursuant to sections 306.01 to 306.13 of 134
the Revised Code, or to make any payment to a board of county 135
commissioners operating a transit system or a county transit 136
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board pursuant to section 306.06 of the Revised Code; 137
(R) For the subdivision's share of the cost of acquiring 139
or constructing any schools, forestry camps, detention homes, or 140
other facilities, or any combination thereof under section 141
2151.34 or 2151.65 of the Revised Code or both of those sections; 142
(S) For the prevention, control, and abatement of air 144
pollution; 145
(T) For maintaining and operating cemeteries; 147
(U) For providing ambulance service, emergency medical 149
service, or both; 150
(V) For providing for the collection and disposal of 152
garbage or refuse; 153
(W) For the payment of the policemen POLICE employer's 155
contribution or the firemen FIREFIGHTERS employer's contribution 156
required under sections 742.33 and 742.34 of the Revised Code; 158
(X) For the construction and maintenance of a drainage 160
improvement pursuant to section 6131.52 of the Revised Code; 161
(Y) For providing or maintaining senior citizens services 163
or facilities as authorized by section 307.694, 307.85, 505.70, 164
505.706, or division (EE) of section 717.01 of the Revised Code; 165
(Z) For the provision and maintenance of zoological park 167
services and facilities as authorized under section 307.76 of the 168
Revised Code; 169
(AA) For the maintenance and operation of a free public 171
museum of art, science, or history; 172
(BB) For the establishment and operation of a 9-1-1 174
system, as defined in section 4931.40 of the Revised Code; 175
(CC) For the purpose of acquiring, rehabilitating, or 177
developing rail property or rail service. As used in this 178
division, "rail property" and "rail service" have the same 179
meanings as in section 4981.01 of the Revised Code. This 180
division applies only to a county, township, or municipal 181
corporation. 182
(DD) For the purpose of acquiring property for, 184
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constructing, operating, and maintaining community centers as 185
provided for in section 755.16 of the Revised Code; 186
(EE) For the creation and operation of an office or joint 188
office of economic development, for any economic development 189
purpose of the office, and to otherwise provide for the 190
establishment and operation of a program of economic development 191
pursuant to sections 307.07 and 307.64 of the Revised Code; 192
(FF) For the purpose of acquiring, establishing, 194
constructing, improving, equipping, maintaining, or operating, or 195
any combination of the foregoing, a township airport, landing 196
field, or other air navigation facility pursuant to section 197
505.15 of the Revised Code; 198
(GG) For the payment of costs incurred by a township as a 200
result of a contract made with a county pursuant to section 201
505.263 of the Revised Code in order to pay all or any part of 202
the cost of constructing, maintaining, repairing, or operating a 203
water supply improvement; 204
(HH) For a board of township trustees to acquire, other 206
than by appropriation, an ownership interest in land, water, or 207
wetlands, or to restore or maintain land, water, or wetlands in 208
which the board has such an interest, not for purposes of 209
recreation, but for the purposes of protecting and preserving the 210
natural, scenic, open, or wooded condition of the land, water, or 211
wetlands against modification or encroachment resulting from 212
occupation, development, or other use, WHICH MAY BE STYLED AS 213
PROTECTING OR PRESERVING "GREENSPACE" IN THE RESOLUTION, NOTICE 214
OF ELECTION, OR BALLOT FORM; 215
(II) For the support by a county of a crime victim 217
assistance program that is provided and maintained by a county 218
agency or a private, nonprofit corporation or association under 219
section 307.62 of the Revised Code; 220
(JJ) For any or all of the purposes set forth in division 222
DIVISIONS (I) or AND (J) of this section. This division applies 224
only to a township.
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(KK) For a countywide public safety communications system 226
under section 307.63 of the Revised Code. This division applies 227
only to counties. 228
(LL) For the support by a county of criminal justice 230
services under section 307.45 of the Revised Code; 231
(MM) For the purpose of maintaining and operating a jail 233
or other detention facility as defined in section 2921.01 of the 234
Revised Code; 235
(NN) FOR CONSTRUCTING, REHABILITATING, REPAIRING, OR 237
MAINTAINING SIDEWALKS, WALKWAYS, TRAILS, BICYCLE PATHWAYS, OR 238
SIMILAR IMPROVEMENTS, OR ACQUIRING OWNERSHIP INTERESTS IN LAND 239
NECESSARY FOR THE FOREGOING IMPROVEMENTS, BY A BOARD OF TOWNSHIP 240
TRUSTEES;
(OO) FOR BOTH OF THE PURPOSES SET FORTH IN DIVISIONS (G) 242
AND (NN) OF THIS SECTION. THIS DIVISION APPLIES ONLY TO A 243
TOWNSHIP.
The resolution shall be confined to the purpose or purposes 245
described in one division of this section, for TO which the 246
revenue derived therefrom shall be applied. The existence in any 247
other division of this section of authority to levy a tax for any 248
part or all of the same purpose or purposes does not preclude the 249
use of such revenues for any part of the purpose or purposes of 250
the division under which the resolution is adopted. 251
The resolution shall specify the amount of the increase in 253
rate that it is necessary to levy, the purpose thereof, and the 254
number of years during which the increase in rate shall be in 255
effect, which may or may not include a levy upon the duplicate of 256
the current year. The number of years may be any number not 257
exceeding five, except as follows: 258
(1) When the additional rate is for the payment of debt 260
charges, the increased rate shall be for the life of the 261
indebtedness. 262
(2) When the additional rate is any of the following, the 264
increased rate shall be for a continuing period of time: 265
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(a) For the current expenses for a detention home 267
district, a district organized under section 2151.65 of the 268
Revised Code, or a combined district organized under sections 269
2151.34 and 2151.65 of the Revised Code; 270
(b) For providing a county's share of the cost of 272
maintaining and operating schools, district detention homes, 273
forestry camps, or other facilities, or any combination thereof, 274
established under section 2151.34 or 2151.65 of the Revised Code 275
or under both of those sections. 276
(3) When the additional rate is for any of the following, 278
the increased rate may be for a continuing period of time: 279
(a) For the purposes set forth in division (I), (J), (U), 281
or (KK) of this section; 282
(b) For the maintenance and operation of a joint 284
recreation district; 285
(c) A levy imposed by a township for the purposes set 287
forth in division (G) of this section. 288
(4) When the increase is for the purpose set forth in 290
division (D) or (CC) of this section OR FOR BOTH OF THE PURPOSES 291
SET FORTH IN DIVISIONS (G) AND (NN) OF THIS SECTION, the tax levy 292
may be for any specified number of years or for a continuing 294
period of time, as set forth in the resolution. 295
(5) When the additional rate is for the purpose described 297
in division (Z) of this section, the increased rate shall be for 298
any number of years not exceeding ten. 299
A levy for the purposes set forth in division (I), (J), or 301
(U) of this section, and a levy imposed by a township for the 302
purposes set forth in division (G) of this section, may be 303
reduced pursuant to section 5705.261 or 5705.31 of the Revised 304
Code. A levy for the purposes set forth in division (I), (J), or 305
(U) of this section, and a levy imposed by a township for the 306
purposes set forth in division (G) of this section, may also be 307
terminated or permanently reduced by the taxing authority if it 308
adopts a resolution stating that the continuance of the levy is 309
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unnecessary and the levy shall be terminated or that the millage 310
is excessive and the levy shall be decreased by a designated 311
amount. 312
A resolution of a detention home district, a district 314
organized under section 2151.65 of the Revised Code, or a 315
combined district organized under both sections 2151.34 and 316
2151.65 of the Revised Code may include both current expenses and 317
other purposes, provided that the resolution shall apportion the 318
annual rate of levy between the current expenses and other 319
purpose or purposes. The apportionment need not be the same for 320
each year of the levy, but the respective portions of the rate 321
actually levied each year for the current expenses and the other 322
purpose or purposes shall be limited by the apportionment. 323
Whenever a board of county commissioners, acting either as 325
the taxing authority of its county or as the taxing authority of 326
a sewer district or subdistrict created under Chapter 6117. of 327
the Revised Code, by resolution declares it necessary to levy a 328
tax in excess of the ten-mill limitation for the purpose of 329
constructing, improving, or extending sewage disposal plants or 330
sewage systems, the tax may be in effect for any number of years 331
not exceeding twenty, and the proceeds thereof, notwithstanding 332
the general provisions of this section, may be used to pay debt 333
charges on any obligations issued and outstanding on behalf of 334
the subdivision for the purposes enumerated in this paragraph, 335
provided that any such obligations have been specifically 336
described in the resolution. 337
The resolution shall go into immediate effect upon its 339
passage, and no publication of the resolution is necessary other 340
than that provided for in the notice of election. 341
When the electors of a subdivision have approved a tax levy 343
under this section, the taxing authority of the subdivision may 344
anticipate a fraction of the proceeds of the levy and issue 345
anticipation notes in accordance with section 5705.191 or 346
5705.193 of the Revised Code. 347
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Sec. 5705.191. The taxing authority of any subdivision, 356
other than the board of education of a school district or the 357
taxing authority of a county school financing district, by a vote 358
of two-thirds of all its members, may declare by resolution that 359
the amount of taxes which THAT may be raised within the ten-mill 360
limitation by levies on the current tax duplicate will be 361
insufficient to provide an adequate amount for the necessary 362
requirements of the subdivision, and that it is necessary to levy 363
a tax in excess of such limitation for any of the purposes in 364
section 5705.19 of the Revised Code, or to supplement the general 365
fund for the purpose of making appropriations for one or more of 366
the following purposes: public assistance, human or social 367
services, relief, welfare, hospitalization, health, and support 368
of general or tuberculosis hospitals, and that the question of 369
such additional tax levy shall be submitted to the electors of 370
the subdivision at a general, primary, or special election to be 371
held at a time therein specified. Such resolution shall not 372
include a levy on the current tax list and duplicate unless such 373
election is to be held at or prior to the general election day of 374
the current tax year. Such resolution shall conform to the 376
requirements of section 5705.19 of the Revised Code, except that 377
a levy to supplement the general fund for the purposes of public 378
assistance, human or social services, relief, welfare, 379
hospitalization, health, or the support of general or 380
tuberculosis hospitals may not be for a longer period than ten 381
years. All other levies under this section may not be for a 382
longer period than five years unless a longer period is permitted 383
by section 5705.19 of the Revised Code, and the resolution shall 384
specify the date of holding such election, which shall not be 385
earlier than seventy-five days after the adoption and 386
certification of such resolution. The resolution shall go into 387
immediate effect upon its passage and no publication of the same 388
is necessary other than that provided for in the notice of 389
election. A copy of such resolution shall, immediately after its 390
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passage, SHALL be certified to the board of elections of the 391
proper county or counties in the manner provided by section 392
5705.25 of the Revised Code, and such section shall govern the 393
arrangements for the submission of such question and other 394
matters with respect to such election, to which section 5705.25 395
of the Revised Code refers, excepting that such election shall be 396
held on the date specified in the resolution, which shall be 397
consistent with the requirements of section 3501.01 of the 398
Revised Code, provided that only one special election for the
submission of such question may be held in any one calendar year 399
and provided that a special election may be held upon the same 400
day a primary election is held. Publication of notice of such 401
election shall be made in one or more newspapers of general 402
circulation in the county once a week for four consecutive weeks. 403
If a majority of the electors voting on the question in an 405
election held on the day of a primary, presidential primary, or 406
general election, or fifty-five per cent of those voting on the 407
question at a special election held on any other day vote, in 408
favor thereof, or, when the question is a levy proposed for 409
purposes under division (L) of section 5705.19 of the Revised 410
Code, if a majority of those voting on the question at a special 411
election held on any other day vote in favor thereof, the taxing 412
authority of the subdivision may make the necessary levy within 413
such subdivision at the additional rate or at any lesser rate 414
outside the ten-mill limitation on the tax list and duplicate for 415
the purpose stated in the resolution. Such tax levy shall be 416
included in the next annual tax budget that is certified to the 417
county budget commission. 418
After the approval of such A levy by vote and prior to the 421
time when the first tax collection from such levy can be made THE 422
ELECTORS, the taxing authority of the subdivision may anticipate 423
a fraction of the proceeds of such levy and issue anticipation 425
notes. In the case of a continuing levy THAT IS NOT LEVIED FOR 426
THE PURPOSE OF CURRENT EXPENSES, notes may be issued AT ANY TIME 427
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AFTER APPROVAL OF THE LEVY in an amount not more than fifty per 429
cent of the total estimated proceeds of the levy for the first 430
SUCCEEDING ten years, LESS AN AMOUNT EQUAL TO THE FRACTION OF THE 431
PROCEEDS OF THE LEVY PREVIOUSLY ANTICIPATED BY THE ISSUANCE OF 433
ANTICIPATION NOTES. In the case of a levy for a fixed period 434
THAT IS NOT FOR THE PURPOSE OF CURRENT EXPENSES, notes may be 435
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 437
levy throughout its THE REMAINING life OF THE LEVY, LESS AN 438
AMOUNT EQUAL TO THE FRACTION OF THE PROCEEDS OF THE LEVY 439
PREVIOUSLY ANTICIPATED BY THE ISSUANCE OF ANTICIPATION NOTES. No 440
IN THE CASE OF A LEVY FOR CURRENT EXPENSES, NOTES MAY BE ISSUED 442
AFTER THE APPROVAL OF THE LEVY BY ELECTORS AND PRIOR TO THE TIME 443
WHEN THE FIRST TAX COLLECTION FROM THE LEVY CAN BE MADE. SUCH 444
NOTES MAY BE ISSUED IN AN AMOUNT NOT MORE THAN FIFTY PER CENT OF 445
THE TOTAL ESTIMATED PROCEEDS OF THE LEVY THROUGHOUT THE TERM OF 446
THE LEVY IN THE CASE OF A LEVY FOR A FIXED PERIOD, OR FIFTY PER 447
CENT OF THE TOTAL ESTIMATED PROCEEDS FOR THE FIRST TEN YEARS OF 448
THE LEVY IN THE CASE OF A CONTINUING LEVY. 449
NO anticipation notes that increase the net indebtedness of 452
a county may be issued without the prior consent of the board of 453
county commissioners of that county. The notes shall be issued 454
as provided in section 133.24 of the Revised Code, shall have 455
principal payments during each year after the year of their 456
issuance over a period not exceeding the life of the levy 457
anticipated, and may have a principal payment in the year of 458
their issuance.
"Taxing authority" and "subdivision" have the same meanings 460
as in section 5705.01 of the Revised Code. 461
This section is supplemental to and not in derogation of 463
sections 5705.20, 5705.21, and 5705.22 of the Revised Code. 464
Section 2. That existing sections 5705.19 and 5705.191 of 466
the Revised Code are hereby repealed. 467