As Reported by the Senate Ways and Means Committee* 1
122nd General Assembly 4
Regular Session Sub. S. B. No. 17 5
1997-1998 6
SENATORS NEIN-B. JOHNSON-DRAKE-HERINGTON-McLIN 8
10
A B I L L
To amend sections 145.56, 3307.71, 3309.66, 3316.06, 12
3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 13
5739.026, 5739.028, 5748.01, and 5748.05, and to
enact sections 5705.217, 5705.218, and 5748.08 of 15
the Revised Code to permit a school board to 16
propose to the electors, as one ballot question,
a school district income tax and bond issue, or a 17
property tax for the dual purposes of operating 18
expenses and permanent improvements, including
issuing bonds for permanent improvements, to 19
permit a county to propose a sales and use tax at 20
a special election held in May, and to declare an
emergency. 21
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 23
Section 1. That sections 145.56, 3307.71, 3309.66, 25
3316.06, 3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 5739.026, 26
5739.028, 5748.01, and 5748.05 be amended and sections 5705.217, 27
5705.218, and 5748.08 of the Revised Code be enacted to read as 28
follows:
Sec. 145.56. The right of a person to a pension, an 37
annuity, or A retirement allowance itself, any optional benefit, 38
any other right accrued or accruing to any person, under sections 39
145.01 to 145.58 of the Revised Code, or of any municipal 40
retirement system established subject to such sections, under the 41
laws of this state or any charter, the various funds created by 42
sections 145.01 to 145.58 of the Revised Code, or under such 43
2
municipal retirement system, and all moneys and investments and 44
income thereof, are exempt from any state tax, except the tax 45
imposed by section 5747.02 of the Revised Code and are exempt 47
from any county, municipal, or other local tax, except taxes 48
imposed pursuant to section 5748.02 OR 5748.08 of the Revised 49
Code, and, except as provided in sections 145.57, 3111.23, and 51
3113.21 of the Revised Code, shall not be subject to execution, 52
garnishment, attachment, the operation of bankruptcy or the 53
insolvency laws, or other process of law, and shall be 54
unassignable except as specifically provided in sections 145.01 55
to 145.58, 3111.23, and 3113.21 of the Revised Code. 56
Sec. 3307.71. The right of a person to a pension, an 65
annuity, or A retirement allowance itself, any optional benefit, 67
any other right accrued or accruing to any person, under sections 68
3307.01 to 3307.74 of the Revised Code, OR the various funds 70
created by section 3307.65 of the Revised Code and all moneys and
investments and income thereof, are exempt from any state tax, 71
except the tax imposed by section 5747.02 of the Revised Code and 73
are exempt from any county, municipal, or other local tax, except 74
taxes imposed pursuant to section 5748.02 OR 5748.08 of the 75
Revised Code, and, except as provided in sections 3111.23, 77
3113.21, and 3307.72 of the Revised Code, shall not be subject to
execution, garnishment, attachment, the operation of bankruptcy 78
or insolvency laws, or any other process of law whatsoever, and 79
shall be unassignable except as specifically provided in sections 80
3111.23, 3113.21, and 3307.01 to 3307.74 of the Revised Code. 81
Sec. 3309.66. The right of a person to a pension, an 90
annuity, or A retirement allowance itself, any optional benefit, 92
any other right accrued or accruing to any persons, under 93
sections 3309.01 to 3309.68 of the Revised Code, OR the various 95
funds created by section 3309.60 of the Revised Code and all
moneys and investments and income thereof, are exempt from any 96
state tax, except the tax imposed by section 5747.02 of the 97
Revised Code, and are exempt from any county, municipal, or other 98
3
local tax, except taxes imposed pursuant to section 5748.02 OR 99
5748.08 of the Revised Code, and, except as provided in sections 100
3111.23, 3113.21, and 3309.67 of the Revised Code, shall not be 101
subject to execution, garnishment, attachment, the operation of 102
bankruptcy or insolvency laws, or any other process of law 103
whatsoever, and shall be unassignable except as specifically 104
provided in sections 3111.23, 3113.21, and 3309.01 to 3309.68 of 105
the Revised Code.
Sec. 3316.06. (A) Within sixty days after the first 115
meeting of a school district financial planning and supervision
commission, the commission shall adopt a financial recovery plan 116
regarding the school district for which the commission was 117
created. During the formulation of the plan, the commission 118
shall seek appropriate input from the school district board and 119
from the community. This plan shall contain the following:
(1) Actions to be taken to: 121
(a) Eliminate all fiscal emergency conditions declared to 124
exist pursuant to division (B) of section 3316.03 of the Revised
Code;
(b) Satisfy any judgments, past due accounts payable, and 126
all past due and payable payroll and fringe benefits; 127
(c) Eliminate the deficits in all deficit funds; 129
(d) Restore to special funds any moneys from such funds 131
that were used for purposes not within the purposes of such 133
funds, or borrowed from such funds by the purchase of debt 134
obligations of the school district with the moneys of such funds, 135
or missing from the special funds and not accounted for, if any; 136
(e) Balance the budget, avoid future deficits in any 138
funds, and maintain on a current basis payments of payroll, 139
fringe benefits, and all accounts; 140
(f) Avoid any fiscal emergency condition in the future; 142
(g) Restore the ability of the school district to market 144
long-term general obligation bonds under provisions of law 145
applicable to school districts generally. 146
4
(2) The management structure that will enable the school 148
district to take the actions enumerated in division (A)(1) of 149
this section. The plan shall specify the level of fiscal and 150
management control that the commission will exercise within the 151
school district during the period of fiscal emergency, and shall 152
enumerate respectively, the powers and duties of the commission 153
and the powers and duties of the school board during that period. 154
The commission may elect to assume any of the powers and duties
of the school board it considers necessary, including all powers 155
related to personnel, curriculum, and legal issues in order to 156
successfully implement the actions described in division (A)(1) 157
of this section.
(3) The target dates for the commencement, progress upon, 160
and completion of the actions enumerated in division (A)(1) of 161
this section and a reasonable period of time expected to be 162
required to implement the plan. The commission shall prepare a
reasonable time schedule for progress toward and achievement of 164
the requirements for the plan, and the plan shall be consistent 165
with that time schedule.
(4) The amount and purpose of any issue of debt 167
obligations that will be issued, together with assurances that 168
any such debt obligations that will be issued will not exceed 169
debt limits supported by appropriate certifications by the fiscal 170
officer of the school district and the county auditor. If the 171
commission considers it necessary in order to maintain or improve 173
educational opportunities of pupils in the school district, the 174
plan may include a proposal to restructure or refinance 175
outstanding debt obligations incurred by the board contingent
upon the approval, during the period of the fiscal emergency, by 176
district voters of a tax levied under section 718.09, 718.10, 177
5705.194, 5705.21, or 5748.02, OR 5748.08 of the Revised Code. 179
Notwithstanding any provision of Chapter 133. or sections 180
3313.483 through 3313.4811 of the Revised Code, the restructuring 181
or refinancing may extend the original period for repayment, and 182
5
may alter the frequency and amount of repayments, interest or
other financing charges, and other terms of agreements under 183
which the debt originally was contracted, at the discretion of 184
the commission, provided that any loans received pursuant to 185
section 3313.483 of the Revised Code shall be paid from funds the 186
district would otherwise receive under sections 3317.022 to 187
3317.025 of the Revised Code, as required under division (E)(3)
of section 3313.483 of the Revised Code. 188
(B) Any financial recovery plan may be amended subsequent 190
to its adoption. 191
Sec. 3316.08. During a school district's fiscal emergency 200
period, the auditor of state shall determine annually, or at any 201
other time upon request of the financial planning and supervision 203
commission, whether the school district will incur an operating 204
deficit. If the auditor of state determines that a school 205
district will incur an operating deficit, the auditor of state 206
shall certify that determination to the superintendent of public 207
instruction, the financial planning and supervision commission, 208
and the board of education of the school district. Upon 209
receiving the auditor of state's certification, the board of 210
education or commission shall adopt a resolution to submit a 211
ballot question proposing the levy of a tax under section 212
5705.194 or 5705.21 or Chapter 5748. of the Revised Code. Except 213
as otherwise provided in this division, the tax shall be levied 215
in the manner prescribed for a tax levied under section 5705.194 216
or 5705.21 or under Chapter 5748. of the Revised Code. The tax 217
shall be levied for the purpose of paying current operating 218
expenses of the school district. The question shall propose that 219
the tax be levied at the rate required to produce annual revenue 220
sufficient to eliminate the operating deficit as certified by the 221
auditor of state and to repay outstanding loans or other 222
obligations incurred by the board of education for the purpose of 223
reducing or eliminating operating deficits, as determined by the 224
financial planning and supervision commission. The rate of a tax 225
6
levied under section 5705.194 or 5705.21 of the Revised Code 226
shall be determined by the county auditor, and the rate of a tax 227
levied under section 5748.02 OR 5748.08 of the Revised Code shall 228
be determined by the tax commissioner, upon the request of the 230
commission. The commission shall determine the election at which 231
the question of the tax shall appear on the ballot, and the board 232
of education or commission shall submit a copy of its resolution 233
to the board of elections not later than seventy-five days prior 234
to the day of that election. The board of elections conducting 235
the election shall certify the results of the election to the 236
board of education and to the financial planning and supervision 237
commission. 238
Sec. 3317.08. A board of education may admit to its 246
schools a child it is not required by section 3313.64 or 3313.65 247
of the Revised Code to admit, if tuition is paid for the child. 248
Unless otherwise provided by law, tuition shall be computed 250
in accordance with this section. A district's tuition charge for 251
a school year shall be one of the following: 252
(A) For any child, except a handicapped preschool child 254
described in division (B) of this section, the quotient obtained 255
by dividing the sum of the amounts described in divisions (A)(1) 256
and (2) of this section by the amount described in division 257
(A)(3) of this section. 258
(1) The district's total taxes charged and payable for 260
current expenses for the tax year preceding the tax year in which 261
the school year begins as certified under division (A)(3) of 262
section 3317.021 of the Revised Code. 263
(2) The district's total taxes collected for current 265
expenses under a school district income tax adopted pursuant to 266
section 5748.03 OR 5748.08 of the Revised Code that are disbursed 268
to the district during the fiscal year. On or before the first 269
day of June of each year, the tax commissioner shall certify the 270
amount to be used in the calculation under this division for the 271
next fiscal year to the department of education for each city, 272
7
local, and exempted village school district that levies a school 273
district income tax. 274
(3) The district's average daily membership less one-half 276
the kindergarten average daily membership certified pursuant to 277
section 3317.03 of the Revised Code for the preceding school 278
year. 279
(B) For any handicapped preschool child not included in a 281
unit approved under division (E) of section 3317.05 of the 282
Revised Code, an amount computed for the school year as follows: 283
(1) For each type of special education service provided to 285
the child for whom tuition is being calculated, determine the 286
amount of the district's operating expenses in providing that 287
type of service to all handicapped preschool children not 288
included in units approved under division (E) of section 3317.05 289
of the Revised Code; 290
(2) For each type of special education service for which 292
operating expenses are determined under division (B)(1) of this 293
section, determine the amount of such operating expenses that was 294
paid from any state funds received under this chapter; 295
(3) For each type of special education service for which 297
operating expenses are determined under division (B)(1) of this 298
section, divide the difference between the amount determined 299
under division (B)(1) of this section and the amount determined 300
under division (B)(2) of this section by the total number of 301
handicapped preschool children not included in units approved 302
under division (E) of section 3317.05 of the Revised Code who 303
received that type of service; 304
(4) Determine the sum of the quotients obtained under 306
division (B)(3) of this section for all types of special 307
education services provided to the child for whom tuition is 308
being calculated. 309
The state board of education shall adopt rules defining the 311
types of special education services and specifying the operating 312
expenses to be used in the computation under this section. 313
8
If any child for whom a tuition charge is computed under 315
this section for any school year is enrolled in a district for 316
only part of that school year, the amount of the district's 317
tuition charge for the child for the school year shall be 318
computed in proportion to the number of school days the child is 319
enrolled in the district during the school year. 320
Except as otherwise provided in division (I) of section 322
3313.64 of the Revised Code, whenever a district admits a child 323
to its schools for whom tuition computed in accordance with this 324
section is an obligation of another school district, the amount 325
of the tuition shall be certified by the treasurer of the board 326
of education of the district of attendance, to the board of 327
education of the district required to pay tuition for its 328
approval and payment. If agreement as to the amount payable or 329
the district required to pay the tuition cannot be reached, or 330
the board of education of the district required to pay the 331
tuition refuses to pay that amount, the board of education of the 332
district of attendance shall notify the superintendent of public 333
instruction. The superintendent shall determine the correct 334
amount and the district required to pay the tuition and shall 335
deduct that amount, if any, under division (G) of section 336
3317.023 of the Revised Code, from the district required to pay 337
the tuition and add that amount to the amount allocated to the 338
district attended under such division. The superintendent of 339
public instruction shall send to the district required to pay the 340
tuition an itemized statement showing such deductions at the time 341
of such deduction. 342
When a political subdivision owns and operates an airport, 344
welfare, or correctional institution or other project or facility 345
outside its corporate limits and, the territory within which the 346
facility is located is exempt from taxation by the school 347
district within which such territory is located, and there are 348
school age children residing within such territory, the political 349
subdivision owning such tax exempt territory shall pay tuition to 350
9
the district in which such children attend school. The tuition 351
for these children shall be computed as provided for in this 352
section. 353
Sec. 5505.22. The right of any person to a pension, or to 362
the return of accumulated contributions, payable as provided 363
under this chapter, and all moneys, investments of the state 364
highway patrol retirement system, and income therefrom, are 365
exempt from any state tax, except the tax imposed by section
5747.02 of the Revised Code, and are exempt from any county, 366
municipal, or other local tax, except taxes imposed pursuant to 367
section 5748.02 OR 5748.08 of the Revised Code, and, except as 369
provided in sections 3111.23, 3113.21, and 5505.26 of the Revised 371
Code, shall not be subject to execution, garnishment, attachment, 372
the operation of bankruptcy or insolvency laws, or any other
process of law whatsoever, and shall be unassignable except as 373
specifically provided in this chapter. 374
Sec. 5705.214. Not more than three elections during any 383
calendar year shall include the questions by a school district of 384
tax levies proposed under any one or any combination of the 386
following sections: sections 5705.194, 5705.21, 5705.212, and 387
5705.213, 5705.217, AND 5705.218 of the Revised Code. 389
Sec. 5705.217. (A) THE BOARD OF EDUCATION OF A CITY, 392
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 393
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 394
THE AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL 395
LIMITATION WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR 396
THE PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT 397
IT IS NECESSARY TO LEVY AN ADDITIONAL TAX IN EXCESS OF THAT 398
LIMITATION FOR THE PURPOSES OF PROVIDING FUNDS FOR CURRENT
OPERATING EXPENSES AND FOR THE ACQUISITION, CONSTRUCTION, 400
ENLARGEMENT, RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS; 401
AND THAT THE QUESTION OF THE TAX SHALL BE SUBMITTED TO THE 402
ELECTORS OF THE DISTRICT AT A SPECIAL ELECTION. THE TAX MAY BE 403
LEVIED FOR A SPECIFIED NUMBER OF YEARS NOT EXCEEDING FIVE OR, IF 404
10
THE TAX IS FOR CURRENT OPERATING EXPENSES OR FOR GENERAL, 405
ON-GOING PERMANENT IMPROVEMENTS, FOR A CONTINUING PERIOD OF TIME.
THE RESOLUTION SHALL SPECIFY THE PROPOSED TAX RATE, THE FIRST 407
YEAR THE TAX WILL BE LEVIED, AND THE NUMBER OF YEARS IT WILL BE 408
LEVIED, OR THAT IT WILL BE LEVIED FOR A CONTINUING PERIOD OF 409
TIME. THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX 410
BETWEEN CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS.
THE APPORTIONMENT MAY BUT NEED NOT BE THE SAME FOR EACH YEAR OF 411
THE TAX, BUT THE RESPECTIVE PORTIONS OF THE RATE ACTUALLY LEVIED 413
EACH YEAR FOR CURRENT OPERATING EXPENSES AND PERMANENT 414
IMPROVEMENTS SHALL BE LIMITED BY THE APPORTIONMENT. 415
THE RESOLUTION SHALL SPECIFY THE DATE OF HOLDING THE 417
SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER THAN SEVENTY-FIVE 418
DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE BOARD OF 419
ELECTIONS AND SHALL BE CONSISTENT WITH THE REQUIREMENTS OF 420
SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL GO 422
INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO PUBLICATION OF IT 423
IS NECESSARY OTHER THAN THAT PROVIDED IN THE NOTICE OF ELECTION. 424
THE BOARD OF EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION TO 425
THE BOARD OF ELECTIONS IMMEDIATELY AFTER ITS ADOPTION. SECTION 426
5705.25 OF THE REVISED CODE GOVERNS THE ARRANGEMENTS AND FORM OF 427
THE BALLOT FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS. 428
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE 431
IN FAVOR OF THE TAX, THE BOARD OF EDUCATION MAY MAKE THE LEVY AT 432
THE ADDITIONAL RATE, OR AT ANY LESSER RATE IN EXCESS OF THE 433
TEN-MILL LIMITATION. IF THE TAX IS FOR A CONTINUING PERIOD OF 434
TIME, IT MAY BE DECREASED IN ACCORDANCE WITH SECTION 5705.261 OF
THE REVISED CODE. 435
(B)(1) AFTER THE APPROVAL OF A TAX FOR CURRENT OPERATING 437
EXPENSES UNDER THIS SECTION AND PRIOR TO THE TIME THE FIRST 438
COLLECTION AND DISTRIBUTION FROM THE LEVY CAN BE MADE, THE BOARD 439
OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH 440
LEVY AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT 441
EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE 442
11
TAX TO BE COLLECTED DURING THE FIRST YEAR OF THE LEVY. 443
(2) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION FOR 445
PERMANENT IMPROVEMENTS HAVING A SPECIFIC PURPOSE, THE BOARD OF 446
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX 447
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING 449
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX
REMAINING TO BE COLLECTED IN EACH YEAR OVER A PERIOD OF FIVE 450
YEARS AFTER ISSUANCE OF THE NOTES. 451
(3) AFTER THE APPROVAL OF A TAX FOR GENERAL, ON-GOING 453
PERMANENT IMPROVEMENTS UNDER THIS SECTION, THE BOARD OF EDUCATION 455
MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX AND ISSUE 456
ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER 457
CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE COLLECTED 458
IN EACH YEAR OVER A SPECIFIED PERIOD OF YEARS, NOT EXCEEDING TEN, 459
AFTER ISSUANCE OF THE NOTES.
ANTICIPATION NOTES UNDER THIS SECTION SHALL BE ISSUED AS 461
PROVIDED IN SECTION 133.24 OF THE REVISED CODE. NOTES ISSUED 463
UNDER DIVISION (B)(1) OR (2) OF THIS SECTION SHALL HAVE PRINCIPAL 464
PAYMENTS DURING EACH YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A
PERIOD NOT TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT 465
IN THE YEAR OF THEIR ISSUANCE. NOTES ISSUED UNDER DIVISION 467
(B)(3) OF THIS SECTION SHALL HAVE PRINCIPAL PAYMENTS DURING EACH 468
YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED 469
TEN YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR 470
ISSUANCE.
(C) THE SUBMISSION OF A QUESTION TO THE ELECTORS UNDER 473
THIS SECTION IS SUBJECT TO THE LIMITATION ON THE NUMBER OF 474
ELECTIONS THAT CAN BE HELD IN A YEAR UNDER SECTION 5705.214 OF 475
THE REVISED CODE.
Sec. 5705.218. (A) THE BOARD OF EDUCATION OF A CITY, 478
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 479
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 480
IT MAY BE NECESSARY FOR THE SCHOOL DISTRICT TO ISSUE GENERAL 481
OBLIGATION BONDS FOR PERMANENT IMPROVEMENTS. THE RESOLUTION 482
12
SHALL STATE ALL OF THE FOLLOWING: 483
(1) THE NECESSITY AND PURPOSE OF THE BOND ISSUE; 485
(2) THE DATE OF THE SPECIAL ELECTION AT WHICH THE QUESTION 488
SHALL BE SUBMITTED TO THE ELECTORS;
(3) THE AMOUNT, APPROXIMATE DATE, ESTIMATED RATE OF 490
INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL OF 492
THE BONDS MAY BE PAID;
(4) THE NECESSITY OF LEVYING A TAX OUTSIDE THE TEN-MILL 494
LIMITATION TO PAY DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY 495
SECURITIES. 496
ON ADOPTION OF THE RESOLUTION, THE BOARD SHALL CERTIFY A 499
COPY OF IT TO THE COUNTY AUDITOR. THE COUNTY AUDITOR PROMPTLY 500
SHALL ESTIMATE AND CERTIFY TO THE BOARD THE AVERAGE ANNUAL 501
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 502
BONDS TO PAY DEBT CHARGES ON THE BONDS, IN THE SAME MANNER AS 503
UNDER DIVISION (C) OF SECTION 133.18 OF THE REVISED CODE. 504
(B) AFTER RECEIVING THE COUNTY AUDITOR'S CERTIFICATION 507
UNDER DIVISION (A) OF THIS SECTION, THE BOARD OF EDUCATION OF THE 508
CITY, LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, BY A VOTE OF 510
TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT THE 511
AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION 512
WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE 513
PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT 514
IS NECESSARY TO ISSUE GENERAL OBLIGATION BONDS OF THE SCHOOL
DISTRICT FOR PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX 515
IN EXCESS OF THE TEN-MILL LIMITATION TO PAY DEBT CHARGES ON THE 516
BONDS AND ANY ANTICIPATORY SECURITIES; THAT IT IS NECESSARY FOR A 517
SPECIFIED NUMBER OF YEARS OR FOR A CONTINUING PERIOD OF TIME TO 518
LEVY ADDITIONAL TAXES IN EXCESS OF THE TEN-MILL LIMITATION TO 519
PROVIDE FUNDS FOR THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, 520
RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS OR TO PAY FOR 521
CURRENT OPERATING EXPENSES, OR BOTH; AND THAT THE QUESTION OF THE 523
BONDS AND TAXES SHALL BE SUBMITTED TO THE ELECTORS OF THE SCHOOL
DISTRICT AT A SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER THAN 524
13
SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE 525
BOARD OF ELECTIONS, AND THE DATE OF WHICH SHALL BE CONSISTENT 526
WITH SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL 527
SPECIFY ALL OF THE FOLLOWING: 528
(1) THE COUNTY AUDITOR'S ESTIMATE OF THE AVERAGE ANNUAL 530
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 531
BONDS TO PAY DEBT CHARGES ON THE BONDS; 532
(2) THE PROPOSED RATE OF THE TAX, IF ANY, FOR CURRENT 534
OPERATING EXPENSES, THE FIRST YEAR THE TAX WILL BE LEVIED, AND 535
THE NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED 536
FOR A CONTINUING PERIOD OF TIME; 537
(3) THE PROPOSED RATE OF THE TAX, IF ANY, FOR PERMANENT 539
IMPROVEMENTS, THE FIRST YEAR THE TAX WILL BE LEVIED, AND THE 540
NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED FOR 541
A CONTINUING PERIOD OF TIME.
THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX 543
BETWEEN CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS, IF 544
BOTH TAXES ARE PROPOSED. THE APPORTIONMENT MAY BUT NEED NOT BE 545
THE SAME FOR EACH YEAR OF THE TAX, BUT THE RESPECTIVE PORTIONS OF 546
THE RATE ACTUALLY LEVIED EACH YEAR FOR CURRENT OPERATING EXPENSES 547
AND PERMANENT IMPROVEMENTS SHALL BE LIMITED BY THE APPORTIONMENT. 548
THE RESOLUTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, 549
AND NO PUBLICATION OF IT IS NECESSARY OTHER THAN THAT PROVIDED IN
THE NOTICE OF ELECTION. THE BOARD OF EDUCATION SHALL CERTIFY A 550
COPY OF THE RESOLUTION, ALONG WITH COPIES OF THE AUDITOR'S 551
ESTIMATE AND ITS RESOLUTION UNDER DIVISION (A) OF THIS SECTION, 552
TO THE BOARD OF ELECTIONS IMMEDIATELY AFTER ITS ADOPTION. 553
(C) THE BOARD OF ELECTIONS SHALL MAKE THE ARRANGEMENTS FOR 556
THE SUBMISSION OF THE QUESTION TO THE ELECTORS OF THE SCHOOL 557
DISTRICT, AND THE ELECTION SHALL BE CONDUCTED, CANVASSED, AND 558
CERTIFIED IN THE SAME MANNER AS REGULAR ELECTIONS IN THE DISTRICT 559
FOR THE ELECTION OF COUNTY OFFICERS. THE RESOLUTION SHALL BE PUT 560
BEFORE THE ELECTORS AS ONE BALLOT QUESTION, WITH A FAVORABLE VOTE 561
INDICATING APPROVAL OF THE BOND ISSUE, THE LEVY TO PAY DEBT 562
14
CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES, THE CURRENT 563
OPERATING EXPENSES LEVY, AND THE PERMANENT IMPROVEMENTS LEVY, IF 564
EITHER OR BOTH LEVIES ARE PROPOSED. THE BOARD OF ELECTIONS SHALL 565
PUBLISH NOTICE OF THE ELECTION IN ONE OR MORE NEWSPAPERS OF 566
GENERAL CIRCULATION IN THE SCHOOL DISTRICT ONCE A WEEK FOR FOUR 567
CONSECUTIVE WEEKS. THE NOTICE OF ELECTION SHALL STATE ALL OF THE
FOLLOWING: 568
(1) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE; 570
(2) THE PERMANENT IMPROVEMENTS FOR WHICH THE BONDS ARE TO 573
BE ISSUED;
(3) THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL 576
OF THE BONDS MAY BE PAID;
(4) THE ESTIMATED ADDITIONAL AVERAGE ANNUAL PROPERTY TAX 579
RATE TO PAY THE DEBT CHARGES ON THE BONDS, AS CERTIFIED BY THE 580
COUNTY AUDITOR;
(5) THE PROPOSED RATE OF THE ADDITIONAL TAX, IF ANY, FOR 582
CURRENT OPERATING EXPENSES; 583
(6) THE NUMBER OF YEARS THE CURRENT OPERATING EXPENSES TAX 586
WILL BE IN EFFECT, OR THAT IT WILL BE IN EFFECT FOR A CONTINUING 587
PERIOD OF TIME;
(7) THE PROPOSED RATE OF THE ADDITIONAL TAX, IF ANY, FOR 589
PERMANENT IMPROVEMENTS; 590
(8) THE NUMBER OF YEARS THE PERMANENT IMPROVEMENTS TAX 592
WILL BE IN EFFECT, OR THAT IT WILL BE IN EFFECT FOR A CONTINUING 593
PERIOD OF TIME;
(9) THE TIME AND PLACE OF THE SPECIAL ELECTION. 595
(D) THE FORM OF THE BALLOT FOR AN ELECTION UNDER THIS 598
SECTION IS AS FOLLOWS:
"SHALL THE .......... SCHOOL DISTRICT BE AUTHORIZED TO DO 601
THE FOLLOWING:
(1) ISSUE BONDS FOR THE PURPOSE OF .......... IN THE 603
PRINCIPAL AMOUNT OF $......, TO BE REPAID ANNUALLY OVER A MAXIMUM 605
PERIOD OF ...... YEARS, AND LEVY A PROPERTY TAX OUTSIDE THE
TEN-MILL LIMITATION, ESTIMATED BY THE COUNTY AUDITOR TO AVERAGE 606
15
OVER THE BOND REPAYMENT PERIOD ...... MILLS FOR EACH ONE DOLLAR 608
OF TAX VALUATION, WHICH AMOUNTS TO ...... (RATE EXPRESSED IN 609
CENTS OR DOLLARS AND CENTS, SUCH AS "36 CENTS" OR "$1.41") FOR 610
EACH $100 OF TAX VALUATION, TO PAY THE ANNUAL DEBT CHARGES ON THE 611
BONDS, AND TO PAY DEBT CHARGES ON ANY NOTES ISSUED IN
ANTICIPATION OF THOSE BONDS?" 612
IF EITHER A LEVY FOR PERMANENT IMPROVEMENTS OR A LEVY FOR 614
CURRENT OPERATING EXPENSES IS PROPOSED, OR BOTH ARE PROPOSED, THE 615
BALLOT ALSO SHALL CONTAIN THE FOLLOWING LANGUAGE, AS APPROPRIATE: 616
"(2) LEVY AN ADDITIONAL PROPERTY TAX TO PROVIDE FUNDS FOR 618
THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, RENOVATION, AND 619
FINANCING OF PERMANENT IMPROVEMENTS AT A RATE NOT EXCEEDING 620
....... MILLS FOR EACH ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS 621
TO ....... (RATE EXPRESSED IN CENTS OR DOLLARS AND CENTS) FOR
EACH $100 OF TAX VALUATION, FOR ...... (NUMBER OF YEARS OF THE 622
LEVY, OR A CONTINUING PERIOD OF TIME)? 623
(3) LEVY AN ADDITIONAL PROPERTY TAX TO PAY CURRENT 625
OPERATING EXPENSES AT A RATE NOT EXCEEDING ....... MILLS FOR EACH 626
ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE 627
EXPRESSED IN CENTS OR DOLLARS AND CENTS) FOR EACH $100 OF TAX 628
VALUATION, FOR ....... (NUMBER OF YEARS OF THE LEVY, OR A 629
CONTINUING PERIOD OF TIME)?
631
FOR THE BOND ISSUE AND LEVY (OR LEVIES) 632
634
AGAINST THE BOND ISSUE AND LEVY (OR LEVIES) 635
" 637
(E) THE BOARD OF ELECTIONS PROMPTLY SHALL CERTIFY THE 640
RESULTS OF THE ELECTION TO THE TAX COMMISSIONER AND THE COUNTY 641
AUDITOR OF THE COUNTY IN WHICH THE SCHOOL DISTRICT IS LOCATED. 642
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE FOR IT, 644
THE BOARD OF EDUCATION MAY PROCEED WITH ISSUANCE OF THE BONDS AND 645
WITH THE LEVY AND COLLECTION OF THE PROPERTY TAX OR TAXES AT THE 646
ADDITIONAL RATE OR ANY LESSER RATE IN EXCESS OF THE TEN-MILL 647
16
LIMITATION. ANY SECURITIES ISSUED BY THE BOARD OF EDUCATION 648
UNDER THIS SECTION ARE CHAPTER 133. SECURITIES, AS THAT TERM IS 650
DEFINED IN SECTION 133.01 OF THE REVISED CODE. 651
(F)(1) AFTER THE APPROVAL OF A TAX FOR CURRENT OPERATING 653
EXPENSES UNDER THIS SECTION AND PRIOR TO THE TIME THE FIRST 655
COLLECTION AND DISTRIBUTION FROM THE LEVY CAN BE MADE, THE BOARD 656
OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH 657
LEVY AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT 658
EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE 659
TAX TO BE COLLECTED DURING THE FIRST YEAR OF THE LEVY. 660
(2) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION FOR 662
PERMANENT IMPROVEMENTS HAVING A SPECIFIC PURPOSE, THE BOARD OF 663
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX 664
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING 665
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX 666
REMAINING TO BE COLLECTED IN EACH YEAR OVER A PERIOD OF FIVE 667
YEARS AFTER ISSUANCE OF THE NOTES. 668
(3) AFTER THE APPROVAL OF A TAX FOR GENERAL, ON-GOING 670
PERMANENT IMPROVEMENTS UNDER THIS SECTION, THE BOARD OF EDUCATION 672
MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX AND ISSUE 673
ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER 674
CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE COLLECTED 675
IN EACH YEAR OVER A SPECIFIED PERIOD OF YEARS, NOT EXCEEDING TEN, 676
AFTER ISSUANCE OF THE NOTES.
ANTICIPATION NOTES UNDER THIS SECTION SHALL BE ISSUED AS 679
PROVIDED IN SECTION 133.24 OF THE REVISED CODE. NOTES ISSUED 680
UNDER DIVISION (F)(1) OR (2) OF THIS SECTION SHALL HAVE PRINCIPAL 681
PAYMENTS DURING EACH YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A 682
PERIOD NOT TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT 683
IN THE YEAR OF THEIR ISSUANCE. NOTES ISSUED UNDER DIVISION 685
(F)(3) OF THIS SECTION SHALL HAVE PRINCIPAL PAYMENTS DURING EACH 686
YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED 687
TEN YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR 688
ISSUANCE.
17
(G) A TAX FOR CURRENT OPERATING EXPENSES OR FOR PERMANENT 690
IMPROVEMENTS LEVIED UNDER THIS SECTION FOR A SPECIFIED NUMBER OF 692
YEARS MAY BE RENEWED OR REPLACED IN THE SAME MANNER AS A TAX FOR 693
CURRENT OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED 694
UNDER SECTION 5705.21 OF THE REVISED CODE. A TAX FOR CURRENT 695
OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED UNDER 696
THIS SECTION FOR A CONTINUING PERIOD OF TIME MAY BE DECREASED IN 697
ACCORDANCE WITH SECTION 5705.261 OF THE REVISED CODE. 698
(H) THE SUBMISSION OF A QUESTION TO THE ELECTORS UNDER 701
THIS SECTION IS SUBJECT TO THE LIMITATION ON THE NUMBER OF 702
ELECTIONS THAT CAN BE HELD IN A YEAR UNDER SECTION 5705.214 OF 703
THE REVISED CODE.
Sec. 5739.021. (A) For the purpose of providing 712
additional general revenues for the county or supporting criminal 713
and administrative justice services in the county, or both, and 714
to pay the expenses of administering such levy, any county may 715
levy a tax at the rate of not more than one per cent at any 716
multiple of one-fourth of one per cent upon every retail sale 717
made in the county, except sales of watercraft and outboard 718
motors required to be titled pursuant to Chapter 1548. of the 719
Revised Code and sales of motor vehicles, and may increase the 720
rate of an existing tax to not more than one per cent at any 721
multiple of one-fourth of one per cent. 722
The tax shall be levied and the rate increased pursuant to 724
a resolution of the county commissioners. The resolution shall 725
state the purpose for which the tax is to be levied and the 726
number of years for which the tax is to be levied, or that it is 727
for a continuing period of time. If the tax is to be levied for 728
the purpose of providing additional general revenues and for the 729
purpose of supporting criminal and administrative justice 730
services, the resolution shall state the rate or amount of the 731
tax to be apportioned to each such purpose. The rate or amount 732
may be different for each year the tax is to be levied, but the 733
rates or amounts actually apportioned each year shall not be 734
18
different from that stated in the resolution for that year. A 735
certified copy of the resolution shall be delivered to the tax 736
commissioner either personally or by certified mail not later 737
than the sixtieth day prior to the date on which the tax is to 738
become effective. Prior to the adoption of any resolution under 739
this section, the board of county commissioners shall conduct two 740
public hearings on the resolution, the second hearing to be not 741
less than three nor more than ten days after the first. Notice 742
of the date, time, and place of the hearings shall be given by 743
publication in a newspaper of general circulation in the county 744
once a week on the same day of the week for two consecutive 745
weeks, the second publication being not less than ten nor more 746
than thirty days prior to the first hearing. If a petition for a 747
referendum is filed pursuant to sections 305.31 to 305.41 of the 749
Revised Code, the county auditor with whom the petition was filed 750
shall, within five days, notify the board of county commissioners 751
and the tax commissioner of the filing of the petition by 752
certified mail. If the board of elections with which the 753
petition was filed declares the petition invalid, the board of 754
elections shall, within five days, SHALL notify the board of 756
county commissioners and the tax commissioner of that declaration 757
by certified mail. If the board of elections declares the 759
petition to be invalid, the effective date of the tax or 760
increased rate of tax levied by this section shall be the first 761
day of the month following the expiration of thirty days from the 762
date the petition was declared invalid by the board of elections. 763
(B)(1) A resolution levying or increasing the rate of a 765
sales tax pursuant to this section shall become effective on the 766
first day of the month specified in the resolution but not 767
earlier than the first day of the month following the expiration 768
of sixty days from the date of its adoption, subject to a 769
referendum as provided in sections 305.31 to 305.41 of the 770
Revised Code, unless the resolution is adopted as an emergency 771
measure necessary for the immediate preservation of the public 772
19
peace, health, or safety, in which case it shall go into effect 773
on the first day of the month following the expiration of thirty 774
days from the date of notice by the board of county commissioners 775
to the tax commissioner of its adoption. The emergency MEASURE 776
shall receive an affirmative vote of all of the members of the 777
board of county commissioners and shall state the reasons for 778
such necessity. 779
(2)(a) A resolution that is not adopted as an emergency 781
measure may direct the board of elections to submit the question 782
of levying the tax or increasing the rate of tax to the electors 783
of the county at the next primary or general A SPECIAL election 785
in the county occurring HELD ON THE DATE SPECIFIED BY THE BOARD 786
OF COUNTY COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE 787
ELECTION OCCURS not less than seventy-five days after a certified 789
copy of such resolution is transmitted to the board of elections 790
AND THE ELECTION IS NOT HELD IN FEBRUARY OR AUGUST OF ANY YEAR. 791
Upon transmission of the resolution to the board of elections, 793
the board of county commissioners shall notify the tax
commissioner in writing of the levy question to be submitted to 794
the electors. No resolution adopted under division (B)(2)(a) of 795
this section shall go into effect unless approved by a majority 796
of those voting upon it and not until the first day of the month 797
following the expiration of thirty days from the date of notice 798
to the tax commissioner by the board of elections of the 799
affirmative vote. 800
(b) A resolution that is adopted as an emergency measure 802
shall go into effect as provided in division (B)(1) of this 803
section but may direct the board of elections to submit the 804
question of repealing the tax or increase in the rate of the tax 805
to the electors of the county at the next general election in the 806
county occurring not less than seventy-five days after a certifed 807
copy of the resolution is transmitted to the board of elections. 808
Upon transmission of the resolution to the board of elections, 809
the board of county commissioners shall notify the tax 810
20
commissioner in writing of the levy question to be submitted to 811
the electors. The ballot question shall be the same as that 812
prescribed in section 5739.022 of the Revised Code. The board of 813
elections shall notify the board of county commissioners and the 814
tax commissioner of the result of the election immediately after 815
the result has been declared. If a majority of the qualified 816
electors voting on the question of repealing the tax or increase 817
in the rate of the tax vote for repeal of the tax or repeal of 818
the increase, the board of county commissioners, on the first day 819
of the month following the expiration of thirty days after the 820
date it received notice of the result of the election, shall, in 821
the case of a repeal of the tax, cease to levy the tax, or, in 822
the case of a repeal of an increase in the rate of the tax, cease 823
to levy the increased rate and levy the tax at the rate at which 824
it was imposed immediately prior to the increase in rate. 825
(C) If a resolution is rejected at a referendum or if a 827
resolution adopted after January 1, 1982, as an emergency measure 828
is repealed by the electors pursuant to division (B)(2)(b) of 829
this section or section 5739.022 of the Revised Code, then for 830
one year after the date of the election at which the resolution 831
was rejected or repealed the board of county commissioners may 832
not adopt any resolution authorized by this section as an 833
emergency measure. 834
(D) The board of county commissioners, at any time while a 836
tax levied under this section is in effect, may by resolution 837
reduce the rate at which the tax is levied to a lower rate 838
authorized by this section. Any reduction in the rate at which 839
the tax is levied shall be made effective on the first day of the 840
month specified in the resolution but not sooner than the first 841
day of the month next following the thirtieth day after the 842
certification of the resolution to the tax commissioner. 843
(E) The tax on every retail sale subject to a tax levied 845
pursuant to this section shall be in addition to the tax levied 846
by section 5739.02 of the Revised Code and any tax levied 847
21
pursuant to section 5739.023 or 5739.026 of the Revised Code. 848
A county that levies a tax pursuant to this section shall 850
levy a tax at the same rate pursuant to section 5741.021 of the 851
Revised Code. 852
The additional tax levied by the county shall be collected 854
pursuant to section 5739.025 of the Revised Code. If the 855
additional tax or some portion thereof is levied for the purpose 856
of criminal and administrative justice services, the revenue from 857
the tax, or the amount or rate apportioned to that purpose, shall 858
be credited to a special fund created in the county treasury for 859
receipt of that revenue. 860
Any tax levied pursuant to this section is subject to the 862
exemptions provided in section 5739.02 of the Revised Code and in 863
addition shall not be applicable to sales not within the taxing 864
power of a county under the constitution of the United States or 865
the constitution of this state. 866
(F) For purposes of this section, a copy of a resolution 868
is "certified" when it contains a written statement attesting 869
that the copy is a true and exact reproduction of the original 870
resolution. 871
(G) If a board of commissioners intends to adopt a 873
resolution to levy a tax in whole or in part for the purpose of 874
criminal and administrative justice services, the board shall 875
prepare and make available at the first public hearing at which 876
the resolution is considered a statement containing the following 877
information: 878
(1) For each of the two preceding fiscal years, the amount 880
of expenditures made by the county from the county general fund 881
for the purpose of criminal and administrative justice services; 882
(2) For the fiscal year in which the resolution is 884
adopted, the board's estimate of the amount of expenditures to be 885
made by the county from the county general fund for the purpose 886
of criminal and administrative justice services; 887
(3) For each of the two fiscal years after the fiscal year 889
22
in which the resolution is adopted, the board's preliminary plan 890
for expenditures to be made from the county general fund for the 891
purpose of criminal and administrative justice services, both 892
under the assumption that the tax will be imposed for that 893
purpose and under the assumption that the tax would not be 894
imposed for that purpose, and for expenditures to be made from 895
the special fund created under division (E) of this section under 896
the assumption that the tax will be imposed for that purpose. 897
The board shall prepare the statement and the preliminary 899
plan using the best information available to the board at the 900
time the statement is prepared. Neither the statement nor the 901
preliminary plan shall be used as a basis to challenge the 902
validity of the tax in any court of competent jurisdiction, nor 903
shall the statement or preliminary plan limit the authority of 904
the board to appropriate, pursuant to section 5705.38 of the 905
Revised Code, an amount different from that specified in the 906
preliminary plan. 907
(H) As used in this section, "criminal and administrative 909
justice services" means the exercise by the county sheriff of all 910
powers and duties vested in that office by law; the exercise by 911
the county prosecuting attorney of all powers and duties vested 912
in that office by law; the exercise by any court in the county of 913
all powers and duties vested in that court; the exercise by the 914
clerk of the court of common pleas, any clerk of a municipal 915
court having jurisdiction throughout the county, or the clerk of 916
any county court of all powers and duties vested in the clerk by 917
law except, in the case of the clerk of the court of common 918
pleas, the titling of motor vehicles or watercraft pursuant to 919
Chapter 1548. or 4505. of the Revised Code; the exercise by the 920
county coroner of all powers and duties vested in that office by 921
law; making payments to any other public agency or a private, 922
nonprofit agency, the purposes of which in the county include the 923
diversion, adjudication, detention, or rehabilitation of 924
criminals or juvenile offenders; the operation and maintenance of 925
23
any detention facility, as defined in section 2921.01 of the 926
Revised Code; and the construction, acquisition, equipping, or 927
repair of such a detention facility, including the payment of any 928
debt charges incurred in the issuance of securities pursuant to 929
Chapter 133. of the Revised Code for the purpose of constructing, 930
acquiring, equipping, or repairing such a facility. 931
Sec. 5739.026. (A) A board of county commissioners may 940
levy a tax of one-fourth or one-half of one per cent on every 941
retail sale in the county, except sales of watercraft and 942
outboard motors required to be titled pursuant to Chapter 1548. 943
of the Revised Code and sales of motor vehicles, and may increase 944
an existing rate of one-fourth of one per cent to one-half of one 945
per cent, to pay the expenses of administering the tax and, 946
except as provided in division (A)(6) of this section, for any 947
one or more of the following purposes: 948
(1) To provide additional revenues for the payment of 950
bonds or notes issued in anticipation of bonds issued by a 951
convention facilities authority established by the board of 952
county commissioners under Chapter 351. of the Revised Code and 953
to provide additional operating revenues for the convention 954
facilities authority; 955
(2) To provide additional revenues for a transit authority 957
operating in the county; 958
(3) To provide additional revenue for the county's general 960
fund; 961
(4) To provide additional revenue for permanent 963
improvements within the county to be distributed by the community 964
improvements board in accordance with section 307.283 and to pay 965
principal, interest, and premium on bonds issued under section 966
133.312 of the Revised Code; 967
(5) To provide additional revenue for the acquisition, 969
construction, equipping, or repair of any specific permanent 970
improvement or any class or group of permanent improvements, 971
which improvement or class or group of improvements shall be 972
24
enumerated in the resolution required by division (D) of this 973
section, and to pay principal, interest, premium, and other costs 974
associated with the issuance of bonds or notes in anticipation of 975
bonds issued pursuant to Chapter 133. of the Revised Code for the 976
acquisition, construction, equipping, or repair of the specific 977
permanent improvement or class or group of permanent 978
improvements; 979
(6) To provide revenue for the implementation and 981
operation of a 9-1-1 system in the county. If the tax is levied 982
or the rate increased exclusively for such purpose, the tax shall 983
not be levied or the rate increased for more than five years. At 984
the end of the last year the tax is levied or the rate increased, 985
any balance remaining in the special fund established for such 986
purpose shall remain in that fund and be used exclusively for 987
such purpose until the fund is completely expended, and, 988
notwithstanding section 5705.16 of the Revised Code, the board of 989
county commissioners shall not petition for the transfer of money 990
from such special fund, and the tax commissioner shall not 991
approve such a petition. 992
If the tax is levied or the rate increased for such purpose 994
for more than five years, the board of county commissioners also 995
shall levy the tax or increase the rate of the tax for one or 996
more of the purposes described in divisions (A)(1) to (5) of this 997
section and shall prescribe the method for allocating the 998
revenues from the tax each year in the manner required by 999
division (C) of this section. 1,000
(7) To provide additional revenue for the operation or 1,002
maintenance of a detention facility, as that term is defined 1,003
under division (F) of section 2921.01 of the Revised Code.; 1,004
(8) To provide revenue to finance the construction or 1,007
renovation of a sports facility, but only if the tax is levied 1,008
for that purpose in the manner prescribed by section 5739.028 of 1,009
the Revised Code.
As used in division (A)(8) of this section: 1,011
25
(a) "Sports facility" means a facility intended to house 1,014
major league professional athletic teams. 1,015
(b) "Constructing" or "construction" includes providing 1,018
fixtures, furnishings, and equipment.
Pursuant to section 755.171 of the Revised Code, a board of 1,020
county commissioners may pledge and contribute revenue from a tax 1,021
levied for the purpose of division (A)(5) of this section to the 1,023
payment of debt charges on bonds issued under section 755.17 of
the Revised Code.
The rate of tax shall be a multiple of one-fourth of one 1,025
per cent, unless a portion of the rate of an existing tax levied 1,026
under section 5739.023 of the Revised Code has been reduced, and 1,027
the rate of tax levied under this section has been increased, 1,028
pursuant to section 5739.028 of the revised code, in which case 1,029
the aggregate of the rates of tax levied under this section and 1,030
section 5739.023 of the Revised Code shall be a multiple of 1,031
one-fourth of one per cent. The tax shall be levied and the rate 1,032
increased pursuant to a resolution adopted by a majority of the 1,034
members of the board.
Prior to the adoption of any resolution to levy the tax or 1,036
to increase the rate of tax exclusively for the purpose set forth 1,037
in division (A)(3) of this section, the board of county 1,038
commissioners shall conduct two public hearings on the 1,039
resolution, the second hearing to be no fewer than three nor more 1,040
than ten days after the first. Notice of the date, time, and 1,041
place of the hearings shall be given by publication in a 1,042
newspaper of general circulation in the county once a week on the 1,043
same day of the week for two consecutive weeks, the second 1,044
publication being no fewer than ten nor more than thirty days 1,045
prior to the first hearing. The resolution shall become 1,046
effective on the first day of the month specified in the 1,047
resolution but not earlier than the first day of the month 1,048
following the expiration of sixty days from the date of its 1,049
adoption, subject to a referendum as provided in sections 305.31 1,050
26
to 305.41 of the Revised Code, unless the resolution is adopted 1,051
as an emergency measure necessary for the immediate preservation 1,052
of the public peace, health, or safety, in which case it shall go 1,053
into effect on the first day of the month following the 1,054
expiration of thirty days from the date of notice by the board of 1,055
county commissioners to the tax commissioner of its adoption. 1,056
The emergency measure shall receive an affirmative vote of all of 1,057
the members of the board of county commissioners and shall state 1,058
the reasons for the necessity. 1,059
If the tax is for more than one of the purposes set forth 1,062
in division (A)(1) to (7) of this section or is exclusively for 1,064
one of the purposes set forth in division (A)(1), (2), (4), (5), 1,065
(6), or (7) of this section, the resolution shall not go into 1,066
effect unless it is approved by a majority of the electors voting 1,068
on the question of the tax. 1,069
(B) The board of county commissioners shall adopt a 1,071
resolution under section 351.02 of the Revised Code creating the 1,072
convention facilities authority, or under section 307.283 of the 1,073
Revised Code creating the community improvements board, before 1,074
adopting a resolution levying a tax for the purpose of a 1,075
convention facilities authority under division (A)(1) of this 1,076
section or for the purpose of a community improvements board 1,077
under division (A)(4) of this section. 1,078
(C)(1) If the tax is to be used for more than one of the 1,080
purposes set forth in divisions (A)(1) to (7) of this section, 1,081
the board of county commissioners shall establish the method that 1,082
will be used to determine the amount or proportion of the tax 1,083
revenue received by the county during each year that will be 1,084
distributed for each of those purposes, including, if applicable, 1,085
provisions governing the reallocation of a convention facilities 1,086
authority's allocation if the authority is dissolved while the 1,087
tax is in effect. The allocation method may provide that 1,088
different proportions or amounts of the tax shall be distributed 1,089
among the purposes in different years, but it shall clearly 1,090
27
describe the method that will be used for each year. Except as 1,091
otherwise provided in division (C)(2) of this section, the 1,092
allocation method established by the board is not subject to 1,093
amendment during the life of the tax. 1,094
(2) Subsequent to holding a public hearing on the proposed 1,096
amendment, the board of county commissioners may amend the 1,097
allocation method established under division (C)(1) of this 1,098
section for any year if the amendment is approved by the 1,099
governing board of each entity whose allocation for the year 1,100
would be reduced by the proposed amendment. In the case of a tax 1,101
that is levied for a continuing period of time, the board may not 1,102
so amend the allocation method for any year before the sixth year 1,103
that the tax is in effect. 1,104
(a) If the additional revenues provided to the convention 1,106
facilities authority are pledged by the authority for the payment 1,107
of convention facilities authority revenue bonds for as long as 1,108
such bonds are outstanding, no reduction of the authority's 1,109
allocation of the tax shall be made for any year except to the 1,110
extent that the reduced authority allocation, when combined with 1,111
the authority's other revenues pledged for that purpose, is 1,112
sufficient to meet the debt service requirements for that year on 1,113
such bonds. 1,114
(b) If the additional revenues provided to the county are 1,116
pledged by the county for the payment of bonds or notes issued 1,117
under Chapter 133. of the Revised Code, for as long as such bonds 1,118
or notes are outstanding, no reduction of the county's or the 1,119
community improvements board's allocation of the tax shall be 1,120
made for any year except to the extent that the reduced county or 1,121
community improvements board allocation is sufficient to meet the 1,122
debt service requirements for that year on such bonds or notes. 1,123
(c) If the additional revenues provided to the transit 1,125
authority are pledged by the authority for the payment of revenue 1,126
bonds issued under section 306.37 of the Revised Code, for as 1,127
long as such bonds are outstanding, no reduction of the 1,128
28
authority's allocation of tax shall be made for any year except 1,129
to the extent that the authority's reduced allocation, when 1,130
combined with the authority's other revenues pledged for that 1,131
purpose, is sufficient to meet the debt service requirements for 1,132
that year on such bonds. 1,133
(D)(1) The resolution levying the tax or increasing the 1,135
rate of tax shall state the rate of the tax or the rate of the 1,136
increase; the purpose or purposes for which it is to be levied; 1,137
the number of years for which it is to be levied or that it is 1,138
for a continuing period of time; the allocation method required 1,139
by division (C) of this section; and if required to be submitted 1,140
to the electors of the county under division (A) of this section, 1,141
the date of the election at which the proposal shall be submitted 1,142
to the electors of the county, which shall be not less than 1,143
seventy-five days after the certification of a copy of the 1,144
resolution to the board of elections AND, IF THE TAX IS TO BE 1,145
LEVIED EXCLUSIVELY FOR THE PURPOSE SET FORTH IN DIVISION (A)(3) 1,146
OF THIS SECTION, SHALL NOT OCCUR IN FEBRUARY OR AUGUST OF ANY 1,147
YEAR. Upon certification of the resolution to the board of 1,149
elections, the board of county commissioners shall notify the tax 1,150
commissioner in writing of the levy question to be submitted to 1,151
the electors. If approved by a majority of the electors, the tax 1,152
shall become effective on the first day of the month specified in 1,153
the resolution but not earlier than the first day of the month 1,154
next following the thirtieth day following the certification of 1,155
the results of the election to the board of county commissioners 1,156
and the tax commissioner by the board of elections. 1,157
(2)(a) A resolution specifying that the tax is to be used 1,159
exclusively for the purpose set forth in division (A)(3) of this 1,160
section that is not adopted as an emergency measure may direct 1,161
the board of elections to submit the question of levying the tax 1,162
or increasing the rate of the tax to the electors of the county 1,163
at the next primary or general A SPECIAL election in the county 1,165
occurring HELD ON THE DATE SPECIFIED BY THE BOARD OF COUNTY 1,166
29
COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE ELECTION
OCCURS not less than seventy-five days after the resolution is 1,167
certified to the board of elections AND THE ELECTION IS NOT HELD 1,168
IN FEBRUARY OR AUGUST OF ANY YEAR. Upon certification of the 1,169
resolution to the board of elections, the board of county 1,170
commissioners shall notify the tax commissioner in writing of the 1,171
levy question to be submitted to the electors. No resolution 1,172
adopted under division (D)(2)(a) of this section shall go into 1,173
effect unless approved by a majority of those voting upon it and 1,174
not until the first day of the month specified in the resolution 1,175
but not earlier than the first day of the month following the 1,176
expiration of thirty days from the date of the notice to the tax 1,177
commissioner by the board of elections of the affirmative vote. 1,178
(b) A resolution specifying that the tax is to be used 1,180
exclusively for the purpose set forth in division (A)(3) of this 1,181
section that is adopted as an emergency measure shall become 1,182
effective as provided in division (A) of this section but may 1,183
direct the board of elections to submit the question of repealing 1,184
the tax or increase in the rate of the tax to the electors of the 1,185
county at the next general election in the county occurring not 1,186
less than seventy-five days after the resolution is certified to 1,187
the board of elections. Upon certification of the resolution to 1,188
the board of elections, the board of county commissioners shall 1,189
notify the tax commissioner in writing of the levy question to be 1,190
submitted to the electors. The ballot question shall be the same 1,191
as that prescribed in section 5739.022 of the Revised Code. The 1,192
board of elections shall notify the board of county commissioners 1,193
and the tax commissioner of the result of the election 1,194
immediately after the result has been declared. If a majority of 1,195
the qualified electors voting on the question of repealing the 1,196
tax or increase in the rate of the tax vote for repeal of the tax 1,197
or repeal of the increase, the board of county commissioners, on 1,198
the first day of the month following the expiration of thirty 1,199
days after the date it received notice of the result of the 1,200
30
election, shall, in the case of a repeal of the tax, cease to 1,201
levy the tax, or, in the case of a repeal of an increase in the 1,202
rate of the tax, cease to levy the increased rate and levy the 1,203
tax at the rate at which it was imposed immediately prior to the 1,204
increase in rate. 1,205
(E) The tax levied pursuant to this section shall be in 1,207
addition to the tax levied by section 5739.02 of the Revised Code 1,208
and any tax levied pursuant to section 5739.021 or 5739.023 of 1,209
the Revised Code. 1,210
A county that levies a tax pursuant to this section shall 1,212
levy a tax at the same rate pursuant to section 5741.023 of the 1,213
Revised Code. 1,214
The additional tax levied by the county shall be collected 1,216
pursuant to section 5739.025 of the Revised Code. 1,217
Any tax levied pursuant to this section is subject to the 1,219
exemptions provided in section 5739.02 of the Revised Code and in 1,220
addition shall not be applicable to sales not within the taxing 1,221
power of a county under the constitution of the United States or 1,222
the constitution of this state. 1,223
Sec. 5739.028. As used in this section "sports facility" 1,232
and "constructing" have the same meanings as in division (A)(8) 1,233
of section 5739.026 of the Revised Code. 1,234
This section applies only to taxes levied pursuant to 1,236
sections 5739.023 and 5741.022 of the Revised Code by a regional 1,238
transit authority created under section 306.31 of the Revised 1,239
Code for a continuing period of time and at an aggregate rate, on 1,240
the effective date of this section, greater than one-half of one 1,241
per cent on every retail sale made in the territory of the 1,242
transit authority.
The board of county commissioners of the most populous 1,244
county in the territory of a regional transit authority levying a 1,245
tax to which this section applies may adopt a resolution not 1,246
later than one hundred eighty days after the effective date of 1,247
this section proposing to reduce the rate of such a tax and to 1,249
31
increase by the same extent the rate of tax levied under sections 1,250
5739.026 and 5741.023 of the Revised Code for the purpose of 1,251
constructing or renovating a sports facility. The total 1,252
reduction in the rate of taxes levied by a transit authority and 1,253
the increase in the rate of tax levied for the purpose of 1,254
constructing or renovating a sports facility shall not exceed 1,255
one-tenth of one per cent upon retail sales made in the territory 1,256
of the transit authority; provided, the amount of taxes received 1,257
by the county for the purpose of constructing or renovating a 1,258
sports facility under this section shall not exceed four million 1,260
five hundred thousand dollars in any calendar year. Any amounts
received by a county in a calendar year in excess of four million 1,261
five hundred thousand dollars pursuant to this section shall be 1,262
paid to the transit authority by the county within forty-five 1,263
days following receipt by the county. 1,264
The resolution shall specify that the rate of tax levied by 1,267
the transit authority will be reduced and that a tax will be 1,268
levied at the same rate for the purpose of constructing or 1,269
renovating a sports facility; the rate by which the tax levied by 1,270
the transit authority will be reduced and by which the tax levied 1,271
for the purpose of constructing or renovating a sports facility 1,272
will be increased; the date the rates levied for those purposes 1,273
will be reduced and increased, respectively; and the number of 1,275
years the rate levied by a transit authority will be reduced and 1,276
the rate levied for constructing or renovating a sports facility 1,277
will be increased. The date the rate levied by the transit 1,278
authority will be reduced and the rate levied for the purpose of 1,279
constructing or renovating a sports facility will be increased
shall not be earlier than the first day of the month that begins 1,280
at least sixty days after the day the election on the question is 1,281
conducted unless the board of county commissioners levies a tax 1,282
under one or more of sections 307.697, 4301.421, 5743.024, and 1,283
5743.323 of the Revised Code on the effective date of this 1,284
section, in which case the date the rate levied by the transit 1,285
32
authority will be reduced and the rate levied for the purpose of 1,286
constructing or renovating a sports facility will be increased 1,287
shall not be earlier than the first day following the latest day 1,288
on which any of the taxes levied under one of those sections on
the effective date of this amendment may be levied as prescribed 1,290
by the resolution levying that tax. The number of years the rate 1,291
of the existing tax may be reduced and the rate of tax may be 1,292
levied for constructing or renovating a sports facility may be 1,293
any number of years as specified in the resolution, or for a 1,294
continuing period of time if so specified in the resolution. 1,295
Before a resolution adopted under this section may take 1,297
effect, the board of county commissioners shall submit the 1,298
resolution to the approval of the electors of the county, and the 1,299
resolution shall be approved by a majority of voters voting on 1,300
the question. Upon adoption of the resolution, the board of
county commissioners shall certify a copy of the resolution to 1,301
the board of elections of the county and to the tax commissioner, 1,302
and the board of elections shall submit the question at the next 1,303
primary or general A SPECIAL election occurring HELD ON THE DATE 1,305
SPECIFIED BY THE BOARD OF COUNTY COMMISSIONERS IN THE RESOLUTION, 1,306
PROVIDED THAT THE ELECTION OCCURS not less than seventy-five days 1,307
after the resolution is certified to the board of elections AND 1,308
THE ELECTION IS NOT HELD IN FEBRUARY OR AUGUST OF ANY YEAR. The 1,309
board of county commissioners shall certify the copy of the 1,311
resolution to the board of elections in the manner prescribed
under section 3505.071 of the Revised Code. The board of 1,313
elections shall certify the results of the election to the board 1,314
of county commissioners and to the tax commissioner. If the 1,315
question is approved by a majority of electors voting on the 1,317
question, the rate of tax imposed under sections 5739.023 and 1,318
5741.022 of the Revised Code shall be reduced, and the rate of 1,319
tax levied for constructing or renovating a sports facility under 1,320
sections 5739.026 and 5741.023 of the Revised Code shall be 1,321
increased by the same amount, on the date specified in the
33
resolution. 1,322
If revenue from a tax levied under sections 5739.023 and 1,324
5741.022 of the Revised Code and subject to reduction under this 1,325
section is pledged to the payment of bonds, notes, or notes in 1,326
anticipation of bonds, the board of county commissioners adopting 1,327
a resolution under this section shall provide sufficient revenue 1,328
from the tax for the repayment of debt charges on those bonds or 1,329
notes, unless an adequate substitute for payment of those charges 1,330
is provided by the transit authority. 1,331
Sec. 5748.01. As used in this chapter: 1,340
(A) "School district income tax" means an income tax 1,342
adopted under either ONE of the following: 1,343
(1) Former section 5748.03 of the Revised Code as it 1,345
existed prior to its repeal by Amended Substitute House Bill No. 1,346
291 of the 115th general assembly; 1,347
(2) Section 5748.03 of the Revised Code as enacted in 1,349
Substitute Senate Bill No. 28 of the 118th general assembly; 1,350
(3) SECTION 5748.08 OF THE REVISED CODE AS ENACTED IN 1,352
SENATE BILL NO. 17 OF THE 122nd GENERAL ASSEMBLY. 1,353
(B) "Individual" means an individual subject to the tax 1,355
levied by section 5747.02 of the Revised Code. 1,356
(C) "Estate" means an estate subject to the tax levied by 1,358
section 5747.02 of the Revised Code. 1,359
(D) "Taxable year" means a taxable year as defined in 1,361
division (M) of section 5747.01 of the Revised Code. 1,362
(E) "Taxable income" means: 1,364
(1) In the case of an individual, adjusted gross income 1,366
for the taxable year as defined in division (A) of section 1,367
5747.01 of the Revised Code, less the exemptions provided by 1,368
section 5747.02 of the Revised Code; 1,369
(2) In the case of an estate, taxable income for the 1,371
taxable year as defined in division (S) of section 5747.01 of the 1,372
Revised Code. 1,373
(F) Except as provided in section 5747.25 of the Revised 1,375
34
Code, "resident" of the school district means: 1,376
(1) An individual who is a resident of this state as 1,378
defined in division (I) of section 5747.01 of the Revised Code 1,379
during all or a portion of the taxable year and who, during all 1,380
or a portion of such period of state residency, is domiciled in 1,381
the school district or lives in and maintains a permanent place 1,382
of abode in the school district; 1,383
(2) An estate of a decedent who, at the time of his death, 1,385
was domiciled in the school district. 1,386
(G) "School district income" means: 1,388
(1) With respect to an individual, the portion of the 1,390
taxable income of an individual that is received by the 1,391
individual during the portion of the taxable year that the 1,392
individual is a resident of the school district and the school 1,393
district income tax is in effect in that school district. An 1,394
individual may have school district income with respect to more 1,395
than one school district. 1,396
(2) With respect to an estate, the taxable income of the 1,398
estate for the portion of the taxable year that the school 1,399
district income tax is in effect in that school district. 1,400
(H) "Taxpayer" means an individual or estate having school 1,402
district income upon which a school district income tax is 1,403
imposed. 1,404
(I) "School district purposes" means any of the purposes 1,406
for which a tax may be levied pursuant to section 5705.21 of the 1,407
Revised Code. 1,408
Sec. 5748.05. After the approval by the electors of a 1,417
resolution under section 5748.03 OR 5748.08 of the Revised Code 1,419
to impose a school district income tax to provide an increase in 1,420
current operating revenues or in current revenues for permanent 1,421
improvements and prior to the time when the first payment to the 1,422
district from the tax can be made, a board of education may 1,423
anticipate a fraction of the proceeds of the tax and issue 1,424
anticipation notes in an amount not exceeding fifty per cent of 1,425
35
the total estimated proceeds of the tax to be collected for its 1,426
first year of collection as estimated by the tax commissioner. 1,427
The anticipation notes are Chapter 133. securities and shall be 1,428
issued as provided in section 133.24 of the Revised Code as if 1,429
property tax anticipation notes. The notes shall have principal 1,430
payments during each year after their year of issuance over a 1,431
period not to exceed five years and, if determined by the board 1,432
of education, during the year of their issuance. The legislation 1,433
authorizing issuance of the notes may also provide for the annual 1,434
levy and collection of voted ad valorem property taxes levied for 1,435
the applicable purpose for which the notes are issued and for the 1,436
application of the proceeds of the levy to the extent necessary 1,437
to pay annual debt charges on the notes. 1,438
Sec. 5748.08. (A) THE BOARD OF EDUCATION OF A CITY, 1,441
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 1,442
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 1,443
IT MAY BE NECESSARY FOR THE SCHOOL DISTRICT TO DO ALL OF THE 1,444
FOLLOWING:
(1) RAISE A SPECIFIED AMOUNT OF MONEY FOR SCHOOL DISTRICT 1,446
PURPOSES BY LEVYING AN ANNUAL TAX ON THE SCHOOL DISTRICT INCOME 1,447
OF INDIVIDUALS AND ESTATES; 1,448
(2) ISSUE GENERAL OBLIGATION BONDS FOR PERMANENT 1,450
IMPROVEMENTS, STATING IN THE RESOLUTION THE NECESSITY AND PURPOSE 1,451
OF THE BOND ISSUE AND THE AMOUNT, APPROXIMATE DATE, ESTIMATED 1,452
RATE OF INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE 1,453
PRINCIPAL OF THE BONDS MAY BE PAID; 1,454
(3) LEVY A TAX OUTSIDE THE TEN-MILL LIMITATION TO PAY DEBT 1,457
CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES; 1,458
(4) SUBMIT THE QUESTION OF THE SCHOOL DISTRICT INCOME TAX 1,460
AND BOND ISSUE TO THE ELECTORS OF THE DISTRICT AT A SPECIAL 1,461
ELECTION. 1,462
ON ADOPTION OF THE RESOLUTION, THE BOARD SHALL CERTIFY A 1,464
COPY OF IT TO THE TAX COMMISSIONER AND THE COUNTY AUDITOR NO 1,465
LATER THAN NINETY DAYS PRIOR TO THE DATE OF THE SPECIAL ELECTION 1,467
36
AT WHICH THE BOARD INTENDS TO PROPOSE THE INCOME TAX AND BOND 1,468
ISSUE. NOT LATER THAN TEN DAYS OF RECEIPT OF THE RESOLUTION, THE 1,469
TAX COMMISSIONER, IN THE SAME MANNER AS REQUIRED BY DIVISION (A) 1,470
OF SECTION 5748.02 OF THE REVISED CODE, SHALL ESTIMATE THE RATES 1,472
DESIGNATED IN DIVISION (A)(1) AND (2) OF THAT SECTION AND CERTIFY 1,474
THEM TO THE BOARD. NOT LATER THAN TEN DAYS OF RECEIPT OF THE 1,475
RESOLUTION, THE COUNTY AUDITOR SHALL ESTIMATE AND CERTIFY TO THE 1,476
BOARD THE AVERAGE ANNUAL PROPERTY TAX RATE REQUIRED THROUGHOUT 1,477
THE STATED MATURITY OF THE BONDS TO PAY DEBT CHARGES ON THE 1,478
BONDS, IN THE SAME MANNER AS UNDER DIVISION (C) OF SECTION 133.18 1,480
OF THE REVISED CODE. 1,481
(B) ON RECEIPT OF THE TAX COMMISSIONER'S AND COUNTY 1,484
AUDITOR'S CERTIFICATIONS PREPARED UNDER DIVISION (A) OF THIS 1,485
SECTION, THE BOARD OF EDUCATION OF THE CITY, LOCAL, OR EXEMPTED 1,486
VILLAGE SCHOOL DISTRICT, BY A VOTE OF TWO-THIRDS OF ALL ITS 1,487
MEMBERS, MAY ADOPT A RESOLUTION PROPOSING FOR A SPECIFIED NUMBER 1,488
OF YEARS OR FOR A CONTINUING PERIOD OF TIME THE LEVY OF AN ANNUAL 1,489
TAX FOR SCHOOL DISTRICT PURPOSES ON THE SCHOOL DISTRICT INCOME OF 1,491
INDIVIDUALS AND OF ESTATES AND DECLARING THAT THE AMOUNT OF TAXES 1,492
THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION WILL BE
INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE PRESENT AND 1,493
FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT IS NECESSARY 1,494
TO ISSUE GENERAL OBLIGATION BONDS OF THE SCHOOL DISTRICT FOR 1,495
SPECIFIED PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX IN 1,497
EXCESS OF THE TEN-MILL LIMITATION TO PAY THE DEBT CHARGES ON THE 1,498
BONDS AND ANY ANTICIPATORY SECURITIES; AND THAT THE QUESTION OF
THE BONDS AND TAXES SHALL BE SUBMITTED TO THE ELECTORS OF THE 1,500
SCHOOL DISTRICT AT A SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER 1,501
THAN SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO 1,502
THE BOARD OF ELECTIONS, AND THE DATE OF WHICH SHALL BE CONSISTENT 1,503
WITH SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL 1,504
SPECIFY ALL OF THE FOLLOWING: 1,505
(1) THE PURPOSE FOR WHICH THE SCHOOL DISTRICT INCOME TAX 1,507
IS TO BE IMPOSED AND THE RATE OF THE TAX, WHICH SHALL BE THE RATE 1,509
37
SET FORTH IN THE TAX COMMISSIONER'S CERTIFICATION ROUNDED TO THE 1,510
NEAREST ONE-FOURTH OF ONE PER CENT;
(2) THE NUMBER OF YEARS THE TAX WILL BE LEVIED, OR THAT IT 1,513
WILL BE LEVIED FOR A CONTINUING PERIOD OF TIME;
(3) THE DATE ON WHICH THE TAX SHALL TAKE EFFECT, WHICH 1,515
SHALL BE THE FIRST DAY OF JANUARY OF ANY YEAR FOLLOWING THE YEAR 1,518
IN WHICH THE QUESTION IS SUBMITTED;
(4) THE COUNTY AUDITOR'S ESTIMATE OF THE AVERAGE ANNUAL 1,520
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 1,521
BONDS TO PAY DEBT CHARGES ON THE BONDS. 1,522
(C) A RESOLUTION ADOPTED UNDER DIVISION (B) OF THIS 1,525
SECTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO 1,526
PUBLICATION OF THE RESOLUTION SHALL BE NECESSARY OTHER THAN THAT 1,527
PROVIDED FOR IN THE NOTICE OF ELECTION. IMMEDIATELY AFTER ITS 1,528
ADOPTION AND AT LEAST SEVENTY-FIVE DAYS PRIOR TO THE ELECTION AT 1,529
WHICH THE QUESTION WILL APPEAR ON THE BALLOT, THE BOARD OF 1,530
EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION, ALONG WITH 1,531
COPIES OF THE AUDITOR'S ESTIMATE AND ITS RESOLUTION UNDER 1,532
DIVISION (A) OF THIS SECTION, TO THE BOARD OF ELECTIONS OF THE 1,534
PROPER COUNTY. THE BOARD OF EDUCATION SHALL MAKE THE 1,535
ARRANGEMENTS FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS 1,536
OF THE SCHOOL DISTRICT, AND THE ELECTION SHALL BE CONDUCTED, 1,537
CANVASSED, AND CERTIFIED IN THE SAME MANNER AS REGULAR ELECTIONS 1,538
IN THE DISTRICT FOR THE ELECTION OF COUNTY OFFICERS. 1,539
THE RESOLUTION SHALL BE PUT BEFORE THE ELECTORS AS ONE 1,541
BALLOT QUESTION, WITH A MAJORITY VOTE INDICATING APPROVAL OF THE 1,542
SCHOOL DISTRICT INCOME TAX, THE BOND ISSUE, AND THE LEVY TO PAY 1,543
DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES. THE 1,544
BOARD OF ELECTIONS SHALL PUBLISH THE NOTICE OF THE ELECTION IN 1,546
ONE OR MORE NEWSPAPERS OF GENERAL CIRCULATION IN THE SCHOOL 1,547
DISTRICT ONCE A WEEK FOR FOUR CONSECUTIVE WEEKS. THE NOTICE OF 1,548
ELECTION SHALL STATE ALL OF THE FOLLOWING: 1,549
(1) THE QUESTIONS TO BE SUBMITTED TO THE ELECTORS; 1,551
(2) THE RATE OF THE SCHOOL DISTRICT INCOME TAX; 1,553
38
(3) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE; 1,556
(4) THE PERMANENT IMPROVEMENTS FOR WHICH THE BONDS ARE TO 1,559
BE ISSUED;
(5) THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL 1,561
OF THE BONDS MAY BE PAID; 1,562
(6) THE ESTIMATED ADDITIONAL AVERAGE ANNUAL PROPERTY TAX 1,564
RATE TO PAY THE DEBT CHARGES ON THE BONDS, AS CERTIFIED BY THE 1,565
COUNTY AUDITOR; 1,566
(7) THE TIME AND PLACE OF THE SPECIAL ELECTION. 1,568
(D) THE FORM OF THE BALLOT ON A QUESTION SUBMITTED TO THE 1,571
ELECTORS UNDER THIS SECTION SHALL BE AS FOLLOWS: 1,572
"SHALL THE ........ SCHOOL DISTRICT BE AUTHORIZED TO DO 1,574
BOTH OF THE FOLLOWING: 1,575
(1) IMPOSE AN ANNUAL INCOME TAX OF ...... (STATE THE 1,577
PROPOSED RATE OF TAX) ON THE SCHOOL DISTRICT INCOME OF 1,578
INDIVIDUALS AND OF ESTATES, FOR ........ (STATE THE NUMBER OF 1,579
YEARS THE TAX WOULD BE LEVIED, OR THAT IT WOULD BE LEVIED FOR A 1,580
CONTINUING PERIOD OF TIME), BEGINNING ........ (STATE THE DATE 1,581
THE TAX WOULD FIRST TAKE EFFECT), FOR THE PURPOSE OF ........ 1,582
(STATE THE PURPOSE OF THE TAX)? 1,583
(2) ISSUE BONDS FOR THE PURPOSE OF ....... IN THE 1,585
PRINCIPAL AMOUNT OF $......, TO BE REPAID ANNUALLY OVER A MAXIMUM 1,587
PERIOD OF ....... YEARS, AND LEVY A PROPERTY TAX OUTSIDE THE 1,588
TEN-MILL LIMITATION ESTIMATED BY THE COUNTY AUDITOR TO AVERAGE 1,589
OVER THE BOND REPAYMENT PERIOD ....... MILLS FOR EACH ONE DOLLAR 1,590
OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE EXPRESSED IN 1,591
CENTS OR DOLLARS AND CENTS, SUCH AS "36 CENTS" OR "$1.41") FOR 1,592
EACH $100 OF TAX VALUATION, TO PAY THE ANNUAL DEBT CHARGES ON THE
BONDS, AND TO PAY DEBT CHARGES ON ANY NOTES ISSUED IN 1,593
ANTICIPATION OF THOSE BONDS? 1,594
39
1,597
FOR THE INCOME TAX AND BOND ISSUE 1,598
1,599
AGAINST THE INCOME TAX AND BOND ISSUE 1,600
" 1,601
(E) THE BOARD OF ELECTIONS PROMPTLY SHALL CERTIFY THE 1,605
RESULTS OF THE ELECTION TO THE TAX COMMISSIONER AND THE COUNTY 1,606
AUDITOR OF THE COUNTY IN WHICH THE SCHOOL DISTRICT IS LOCATED. 1,607
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE IN 1,608
FAVOR OF IT, THE INCOME TAX AND THE APPLICABLE PROVISIONS OF 1,610
CHAPTER 5747. OF THE REVISED CODE SHALL TAKE EFFECT ON THE DATE 1,613
SPECIFIED IN THE RESOLUTION, AND THE BOARD OF EDUCATION MAY
PROCEED WITH ISSUANCE OF THE BONDS AND WITH THE LEVY AND 1,614
COLLECTION OF THE PROPERTY TAXES TO PAY DEBT CHARGES ON THE 1,615
BONDS, AT THE ADDITIONAL RATE OR ANY LESSER RATE IN EXCESS OF THE 1,617
TEN-MILL LIMITATION. ANY SECURITIES ISSUED BY THE BOARD OF
EDUCATION UNDER THIS SECTION ARE CHAPTER 133. SECURITIES, AS THAT 1,620
TERM IS DEFINED IN SECTION 133.01 OF THE REVISED CODE. 1,622
(F) AFTER APPROVAL OF A QUESTION UNDER THIS SECTION, THE 1,625
BOARD OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF 1,626
THE SCHOOL DISTRICT INCOME TAX IN ACCORDANCE WITH SECTION 5748.05 1,627
OF THE REVISED CODE. ANY ANTICIPATION NOTES UNDER THIS DIVISION 1,628
SHALL BE ISSUED AS PROVIDED IN SECTION 133.24 OF THE REVISED 1,630
CODE, SHALL HAVE PRINCIPAL PAYMENTS DURING EACH YEAR AFTER THE 1,631
YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED FIVE YEARS, 1,632
AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR ISSUANCE. 1,633
(G) THE QUESTION OF REPEAL OF A SCHOOL DISTRICT INCOME TAX 1,636
LEVIED FOR MORE THAN FIVE YEARS MAY BE INITIATED AND SUBMITTED IN 1,637
ACCORDANCE WITH SECTION 5748.04 OF THE REVISED CODE. 1,639
(H) NO BOARD OF EDUCATION SHALL SUBMIT A QUESTION UNDER 1,642
THIS SECTION TO THE ELECTORS OF THE SCHOOL DISTRICT MORE THAN 1,643
TWICE IN ANY CALENDAR YEAR. IF A BOARD SUBMITS THE QUESTION 1,644
TWICE IN ANY CALENDAR YEAR, ONE OF THE ELECTIONS ON THE QUESTION 1,645
SHALL BE HELD ON THE DATE OF THE GENERAL ELECTION.
40
Section 2. That existing sections 145.56, 3307.71, 1,647
3309.66, 3316.06, 3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 1,648
5739.026, 5739.028, 5748.01, and 5748.05 of the Revised Code are 1,650
hereby repealed.
Section 3. Section 3317.08 of the Revised Code is 1,652
presented in this act as a composite of the section as amended by 1,653
both Am. Sub. H.B. 571 and Am. Sub. H.B. 552 of the 120th General 1,654
Assembly, with the new language of neither of the acts shown in 1,656
capital letters. This is in recognition of the principle stated 1,657
in division (B) of section 1.52 of the Revised Code that such 1,658
amendments are to be harmonized where not substantively 1,659
irreconcilable and constitutes a legislative finding that such is 1,660
the resulting version in effect prior to the effective date of 1,661
this act.
Section 4. The amendments to sections 5739.021, 5739.026, 1,664
and 5739.028 of the Revised Code in this act are intended to 1,665
expand the date on which elections provided for under those 1,666
sections may be held, from the dates of primary and general
elections only, to the dates on which a special election may be 1,667
held under division (D) of section 3501.01 of the Revised Code, 1,668
except for the first Tuesday after the first Monday in February 1,669
and August. The amendment of these sections is not intended to 1,670
affect the dates on which an election may be held under division
(D)(1) of section 5739.026 of the Revised Code relative to the 1,671
levying of taxes or increasing the rate of tax for more than one 1,673
of the purposes set forth in divisions (A)(1) through (7) of 1,674
section 5739.026 of the Revised Code, or exclusively for one of 1,675
the purposes set forth in divisions (A)(1), (2), (4), (5), (6), 1,676
or (7) of that section, which shall continue to be governed by 1,677
division (D) of section 3501.01 of the Revised Code. Nothing in
section 5739.021, 5739.026, or 5739.028 of the Revised Code, as 1,678
amended by this act, shall be construed to reduce or constrict 1,680
the dates on which an election previously could be held under 1,681
those sections.
41
Section 5. If, prior to this act becoming law, a copy of a 1,683
resolution is certified by a board of county commissioners to the 1,684
board of elections as provided in division (B)(2)(a) of section 1,685
5739.021 or division (D)(2) of section 5739.026 of the Revised 1,686
Code, the certification, and the proper preparations of the board 1,687
of elections to place the question proposed by the resolution on 1,688
the ballot at a special election held on May 6, 1997, are hereby
ratified, and the question may appear on the ballot at a special 1,689
election held on that date. 1,690
Section 6. This act is hereby declared to be an emergency 1,692
measure necessary for the immediate preservation of the public 1,693
peace, health, and safety. The reasons for such necessity are 1,694
that ballot measures must be taken as soon as possible to 1,695
preserve and expand educational opportunities and protect the
safety of Ohio's pupils by improving the physical facilities of 1,696
their schools, and that the recent repeal of sales and use taxes 1,697
in some counties has decreased county revenues and, as a result, 1,698
greatly limited services in those counties. Therefore, this act 1,699
shall go into immediate effect.