As Passed by the Senate 1
122nd General Assembly 4
Regular Session Am. 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
SENATORS OELSLAGER-GARDNER-BLESSING-DRAKE-NEIN-FINAN-KEARNS 11
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
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that limitation for any of the following purposes: 51
(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 firefighters or fire-fighting 91
companies to operate the same, including the payment of the 92
firefighters employer's contribution required under section 93
742.34 of the Revised Code, or to purchase ambulance equipment, 95
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or to provide ambulance, paramedic, or other emergency medical 96
services operated by a fire department or fire-fighting company; 97
(J) For the purpose of providing and maintaining motor 99
vehicles, communications, and other equipment used directly in 100
the operation of a police department, or the payment of salaries 101
of permanent police personnel, including the payment of the 102
police employer's contribution required under section 742.33 of 105
the Revised Code, or the payment of the costs incurred by
townships as a result of contracts made with other political 106
subdivisions in order to obtain police protection, or to provide 107
ambulance or emergency medical services operated by a police 108
department; 109
(K) For the maintenance and operation of a county home; 111
(L) For community mental retardation and developmental 113
disabilities programs and services pursuant to Chapter 5126. of 114
the Revised Code, except that the procedure for such levies shall 115
be as provided in section 5705.222 of the Revised Code; 116
(M) For regional planning; 118
(N) For a county's share of the cost of maintaining and 120
operating schools, district detention homes, forestry camps, or 121
other facilities, or any combination thereof established under 122
section 2151.34 or 2151.65 of the Revised Code or both of those 123
sections; 124
(O) For providing for flood defense, providing and 126
maintaining a flood wall or pumps, and other purposes to prevent 127
floods; 128
(P) For maintaining and operating sewage disposal plants 130
and facilities; 131
(Q) For the purpose of purchasing, acquiring, 133
constructing, enlarging, improving, equipping, repairing, 134
maintaining, or operating, or any combination of the foregoing, a 135
county transit system pursuant to sections 306.01 to 306.13 of 136
the Revised Code, or to make any payment to a board of county 137
commissioners operating a transit system or a county transit 138
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board pursuant to section 306.06 of the Revised Code; 139
(R) For the subdivision's share of the cost of acquiring 141
or constructing any schools, forestry camps, detention homes, or 142
other facilities, or any combination thereof under section 143
2151.34 or 2151.65 of the Revised Code or both of those sections; 144
(S) For the prevention, control, and abatement of air 146
pollution; 147
(T) For maintaining and operating cemeteries; 149
(U) For providing ambulance service, emergency medical 151
service, or both; 152
(V) For providing for the collection and disposal of 154
garbage or refuse; 155
(W) For the payment of the police employer's contribution 158
or the firefighters employer's contribution required under 160
sections 742.33 and 742.34 of the Revised Code;
(X) For the construction and maintenance of a drainage 162
improvement pursuant to section 6131.52 of the Revised Code; 163
(Y) For providing or maintaining senior citizens services 165
or facilities as authorized by section 307.694, 307.85, 505.70, 166
505.706, or division (EE) of section 717.01 of the Revised Code; 167
(Z) For the provision and maintenance of zoological park 169
services and facilities as authorized under section 307.76 of the 170
Revised Code; 171
(AA) For the maintenance and operation of a free public 173
museum of art, science, or history; 174
(BB) For the establishment and operation of a 9-1-1 176
system, as defined in section 4931.40 of the Revised Code; 177
(CC) For the purpose of acquiring, rehabilitating, or 179
developing rail property or rail service. As used in this 180
division, "rail property" and "rail service" have the same 181
meanings as in section 4981.01 of the Revised Code. This 182
division applies only to a county, township, or municipal 183
corporation. 184
(DD) For the purpose of acquiring property for, 186
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constructing, operating, and maintaining community centers as 187
provided for in section 755.16 of the Revised Code; 188
(EE) For the creation and operation of an office or joint 190
office of economic development, for any economic development 191
purpose of the office, and to otherwise provide for the 192
establishment and operation of a program of economic development 193
pursuant to sections 307.07 and 307.64 of the Revised Code; 194
(FF) For the purpose of acquiring, establishing, 196
constructing, improving, equipping, maintaining, or operating, or 197
any combination of the foregoing, a township airport, landing 198
field, or other air navigation facility pursuant to section 199
505.15 of the Revised Code; 200
(GG) For the payment of costs incurred by a township as a 202
result of a contract made with a county pursuant to section 203
505.263 of the Revised Code in order to pay all or any part of 204
the cost of constructing, maintaining, repairing, or operating a 205
water supply improvement; 206
(HH) For a board of township trustees to acquire, other 208
than by appropriation, an ownership interest in land, water, or 209
wetlands, or to restore or maintain land, water, or wetlands in 210
which the board has such an interest, not for purposes of 211
recreation, but for the purposes of protecting and preserving the 212
natural, scenic, open, or wooded condition of the land, water, or 213
wetlands against modification or encroachment resulting from 214
occupation, development, or other use, WHICH MAY BE STYLED AS 215
PROTECTING OR PRESERVING "GREENSPACE" IN THE RESOLUTION, NOTICE 216
OF ELECTION, OR BALLOT FORM; 217
(II) For the support by a county of a crime victim 219
assistance program that is provided and maintained by a county 220
agency or a private, nonprofit corporation or association under 221
section 307.62 of the Revised Code; 222
(JJ) For any or all of the purposes set forth in division 224
DIVISIONS (I) or AND (J) of this section. This division applies 226
only to a township. 227
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(KK) For a countywide public safety communications system 229
under section 307.63 of the Revised Code. This division applies 230
only to counties. 231
(LL) For the support by a county of criminal justice 233
services under section 307.45 of the Revised Code; 234
(MM) For the purpose of maintaining and operating a jail 236
or other detention facility as defined in section 2921.01 of the 237
Revised Code; 238
(NN) For purchasing, maintaining, or improving, or any 240
combination of the foregoing, real estate on which to hold 241
agricultural fairs. This division applies only to a county. 242
(OO) FOR CONSTRUCTING, REHABILITATING, REPAIRING, OR 244
MAINTAINING SIDEWALKS, WALKWAYS, TRAILS, BICYCLE PATHWAYS, OR 245
SIMILAR IMPROVEMENTS, OR ACQUIRING OWNERSHIP INTERESTS IN LAND 246
NECESSARY FOR THE FOREGOING IMPROVEMENTS, BY A BOARD OF TOWNSHIP 247
TRUSTEES;
(PP) FOR BOTH OF THE PURPOSES SET FORTH IN DIVISIONS (G) 250
AND (OO) OF THIS SECTION. THIS DIVISION APPLIES ONLY TO A 251
TOWNSHIP.
The resolution shall be confined to the purpose or purposes 253
described in one division of this section, for TO which the 254
revenue derived therefrom shall be applied. The existence in any 256
other division of this section of authority to levy a tax for any 257
part or all of the same purpose or purposes does not preclude the 258
use of such revenues for any part of the purpose or purposes of 259
the division under which the resolution is adopted. 260
The resolution shall specify the amount of the increase in 262
rate that it is necessary to levy, the purpose thereof, and the 263
number of years during which the increase in rate shall be in 264
effect, which may or may not include a levy upon the duplicate of 265
the current year. The number of years may be any number not 266
exceeding five, except as follows: 267
(1) When the additional rate is for the payment of debt 269
charges, the increased rate shall be for the life of the 270
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indebtedness. 271
(2) When the additional rate is FOR any of the following, 273
the increased rate shall be for a continuing period of time: 274
(a) For the current expenses for a detention home 276
district, a district organized under section 2151.65 of the 277
Revised Code, or a combined district organized under sections 278
2151.34 and 2151.65 of the Revised Code; 279
(b) For providing a county's share of the cost of 281
maintaining and operating schools, district detention homes, 282
forestry camps, or other facilities, or any combination thereof, 283
established under section 2151.34 or 2151.65 of the Revised Code 284
or under both of those sections. 285
(3) When the additional rate is for any of the following, 287
the increased rate may be for a continuing period of time: 288
(a) For the purposes set forth in division (I), (J), (U), 290
or (KK) of this section; 291
(b) For the maintenance and operation of a joint 293
recreation district; 294
(c) A levy imposed by a township for the purposes set 296
forth in division (G) of this section. 297
(4) When the increase is for the purpose set forth in 299
division (D) or (CC) of this section OR FOR BOTH OF THE PURPOSES 300
SET FORTH IN DIVISIONS (G) AND (OO) OF THIS SECTION, the tax levy 301
may be for any specified number of years or for a continuing 303
period of time, as set forth in the resolution. 304
(5) When the additional rate is for the purpose described 306
in division (Z) of this section, the increased rate shall be for 307
any number of years not exceeding ten. 308
A levy for the purposes set forth in division (I), (J), or 310
(U) of this section, and a levy imposed by a township for the 311
purposes set forth in division (G) of this section, may be 312
reduced pursuant to section 5705.261 or 5705.31 of the Revised 313
Code. A levy for the purposes set forth in division (I), (J), or 314
(U) of this section, and a levy imposed by a township for the 315
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purposes set forth in division (G) of this section, may also be 316
terminated or permanently reduced by the taxing authority if it 317
adopts a resolution stating that the continuance of the levy is 318
unnecessary and the levy shall be terminated or that the millage 319
is excessive and the levy shall be decreased by a designated 320
amount. 321
A resolution of a detention home district, a district 323
organized under section 2151.65 of the Revised Code, or a 324
combined district organized under both sections 2151.34 and 325
2151.65 of the Revised Code may include both current expenses and 326
other purposes, provided that the resolution shall apportion the 327
annual rate of levy between the current expenses and other 328
purpose or purposes. The apportionment need not be the same for 329
each year of the levy, but the respective portions of the rate 330
actually levied each year for the current expenses and the other 331
purpose or purposes shall be limited by the apportionment. 332
Whenever a board of county commissioners, acting either as 334
the taxing authority of its county or as the taxing authority of 335
a sewer district or subdistrict created under Chapter 6117. of 336
the Revised Code, by resolution declares it necessary to levy a 337
tax in excess of the ten-mill limitation for the purpose of 338
constructing, improving, or extending sewage disposal plants or 339
sewage systems, the tax may be in effect for any number of years 340
not exceeding twenty, and the proceeds thereof, notwithstanding 341
the general provisions of this section, may be used to pay debt 342
charges on any obligations issued and outstanding on behalf of 343
the subdivision for the purposes enumerated in this paragraph, 344
provided that any such obligations have been specifically 345
described in the resolution. 346
The resolution shall go into immediate effect upon its 348
passage, and no publication of the resolution is necessary other 349
than that provided for in the notice of election. 350
When the electors of a subdivision have approved a tax levy 352
under this section, the taxing authority of the subdivision may 353
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anticipate a fraction of the proceeds of the levy and issue 354
anticipation notes in accordance with section 5705.191 or 355
5705.193 of the Revised Code. 356
Sec. 5705.191. The taxing authority of any subdivision, 365
other than the board of education of a school district or the 366
taxing authority of a county school financing district, by a vote 367
of two-thirds of all its members, may declare by resolution that 368
the amount of taxes which THAT may be raised within the ten-mill 369
limitation by levies on the current tax duplicate will be 370
insufficient to provide an adequate amount for the necessary 371
requirements of the subdivision, and that it is necessary to levy 372
a tax in excess of such limitation for any of the purposes in 373
section 5705.19 of the Revised Code, or to supplement the general 374
fund for the purpose of making appropriations for one or more of 375
the following purposes: public assistance, human or social 376
services, relief, welfare, hospitalization, health, and support 377
of general or tuberculosis hospitals, and that the question of 378
such additional tax levy shall be submitted to the electors of 379
the subdivision at a general, primary, or special election to be 380
held at a time therein specified. Such resolution shall not 381
include a levy on the current tax list and duplicate unless such 382
election is to be held at or prior to the general election day of 383
the current tax year. Such resolution shall conform to the 385
requirements of section 5705.19 of the Revised Code, except that 386
a levy to supplement the general fund for the purposes of public 387
assistance, human or social services, relief, welfare, 388
hospitalization, health, or the support of general or 389
tuberculosis hospitals may not be for a longer period than ten 390
years. All other levies under this section may not be for a 391
longer period than five years unless a longer period is permitted 392
by section 5705.19 of the Revised Code, and the resolution shall 393
specify the date of holding such election, which shall not be 394
earlier than seventy-five days after the adoption and 395
certification of such resolution. The resolution shall go into 396
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immediate effect upon its passage and no publication of the same 397
is necessary other than that provided for in the notice of 398
election. A copy of such resolution shall, immediately after its 399
passage, SHALL be certified to the board of elections of the 400
proper county or counties in the manner provided by section 401
5705.25 of the Revised Code, and such section shall govern the 402
arrangements for the submission of such question and other 403
matters with respect to such election, to which section 5705.25 404
of the Revised Code refers, excepting that such election shall be 405
held on the date specified in the resolution, which shall be 406
consistent with the requirements of section 3501.01 of the 407
Revised Code, provided that only one special election for the
submission of such question may be held in any one calendar year 408
and provided that a special election may be held upon the same 409
day a primary election is held. Publication of notice of such 410
election shall be made in one or more newspapers of general 411
circulation in the county once a week for four consecutive weeks. 412
If a majority of the electors voting on the question in an 414
election held on the day of a primary, presidential primary, or 415
general election, or fifty-five per cent of those voting on the 416
question at a special election held on any other day vote, in 417
favor thereof, or, when the question is a levy proposed for 418
purposes under division (L) of section 5705.19 of the Revised 419
Code, if a majority of those voting on the question at a special 420
election held on any other day vote in favor thereof, the taxing 421
authority of the subdivision may make the necessary levy within 422
such subdivision at the additional rate or at any lesser rate 423
outside the ten-mill limitation on the tax list and duplicate for 424
the purpose stated in the resolution. Such tax levy shall be 425
included in the next annual tax budget that is certified to the 426
county budget commission. 427
After the approval of such A levy by vote and prior to the 430
time when the first tax collection from such levy can be made THE 431
ELECTORS, the taxing authority of the subdivision may anticipate 432
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a fraction of the proceeds of such levy and issue anticipation 434
notes. In the case of a continuing levy THAT IS NOT LEVIED FOR 435
THE PURPOSE OF CURRENT EXPENSES, notes may be issued AT ANY TIME 436
AFTER APPROVAL OF THE LEVY in an amount not more than fifty per 438
cent of the total estimated proceeds of the levy for the first 439
SUCCEEDING ten years, LESS AN AMOUNT EQUAL TO THE FRACTION OF THE 440
PROCEEDS OF THE LEVY PREVIOUSLY ANTICIPATED BY THE ISSUANCE OF 442
ANTICIPATION NOTES. In the case of a levy for a fixed period 443
THAT IS NOT FOR THE PURPOSE OF CURRENT EXPENSES, notes may be 444
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 446
levy throughout its THE REMAINING life OF THE LEVY, LESS AN 447
AMOUNT EQUAL TO THE FRACTION OF THE PROCEEDS OF THE LEVY 448
PREVIOUSLY ANTICIPATED BY THE ISSUANCE OF ANTICIPATION NOTES. No 449
IN THE CASE OF A LEVY FOR CURRENT EXPENSES, NOTES MAY BE ISSUED 451
AFTER THE APPROVAL OF THE LEVY BY THE ELECTORS AND PRIOR TO THE 452
TIME WHEN THE FIRST TAX COLLECTION FROM THE LEVY CAN BE MADE. 453
SUCH NOTES MAY BE ISSUED IN AN AMOUNT NOT MORE THAN FIFTY PER 454
CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE LEVY THROUGHOUT THE 455
TERM OF THE LEVY IN THE CASE OF A LEVY FOR A FIXED PERIOD, OR 456
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS FOR THE FIRST TEN 457
YEARS OF THE LEVY IN THE CASE OF A CONTINUING LEVY. 458
NO anticipation notes that increase the net indebtedness of 461
a county may be issued without the prior consent of the board of 462
county commissioners of that county. The notes shall be issued 463
as provided in section 133.24 of the Revised Code, shall have 464
principal payments during each year after the year of their 465
issuance over a period not exceeding the life of the levy 466
anticipated, and may have a principal payment in the year of 467
their issuance.
"Taxing authority" and "subdivision" have the same meanings 469
as in section 5705.01 of the Revised Code. 470
This section is supplemental to and not in derogation of 472
sections 5705.20, 5705.21, and 5705.22 of the Revised Code. 473
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Section 2. That existing sections 5705.19 and 5705.191 of 475
the Revised Code are hereby repealed. 476