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           

                                                          2      

                                                                 
      (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           

                                                          3      

                                                                 
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          

                                                          4      

                                                                 
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          

                                                          5      

                                                                 
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.                                                             

                                                          6      

                                                                 
      (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          

                                                          7      

                                                                 
      (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          

                                                          8      

                                                                 
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          

                                                          9      

                                                                 
      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          

                                                          10     

                                                                 
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          

                                                          11     

                                                                 
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