As Passed by the Senate* 1
122nd General Assembly 4
Regular Session Am. Sub. S. B. No. 17 5
1997-1998 6
SENATORS NEIN-B. JOHNSON-DRAKE-HERINGTON-McLIN-VUKOVICH-LONG- 8
WATTS-ZALESKI-GARDNER-WHITE-HOWARD-LATTA-DiDONATO-BLESSING- 9
FINAN-CUPP 10
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A B I L L
To amend sections 145.56, 3307.71, 3309.66, 3316.06, 15
3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 16
5739.026, 5739.028, 5748.01, and 5748.05, and to
enact sections 5705.217, 5705.218, and 5748.08 of 18
the Revised Code to permit a school board to 19
propose to the electors, as one ballot question,
a school district income tax and bond issue, or a 20
property tax for the dual purposes of operating 21
expenses and permanent improvements, including
issuing bonds for permanent improvements, to 22
permit a county to propose certain sales and use 24
taxes at a special election, except one held in
February or August, and to declare an emergency. 26
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 28
Section 1. That sections 145.56, 3307.71, 3309.66, 30
3316.06, 3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 5739.026, 31
5739.028, 5748.01, and 5748.05 be amended and sections 5705.217, 32
5705.218, and 5748.08 of the Revised Code be enacted to read as 33
follows:
Sec. 145.56. The right of a person to a pension, an 42
annuity, or A retirement allowance itself, any optional benefit, 43
any other right accrued or accruing to any person, under sections 44
145.01 to 145.58 of the Revised Code, or of any municipal 45
retirement system established subject to such sections, under the 46
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laws of this state or any charter, the various funds created by 47
sections 145.01 to 145.58 of the Revised Code, or under such 48
municipal retirement system, and all moneys and investments and 49
income thereof, are exempt from any state tax, except the tax 50
imposed by section 5747.02 of the Revised Code and are exempt 52
from any county, municipal, or other local tax, except taxes 53
imposed pursuant to section 5748.02 OR 5748.08 of the Revised 54
Code, and, except as provided in sections 145.57, 3111.23, and 56
3113.21 of the Revised Code, shall not be subject to execution, 57
garnishment, attachment, the operation of bankruptcy or the 58
insolvency laws, or other process of law, and shall be 59
unassignable except as specifically provided in sections 145.01 60
to 145.58, 3111.23, and 3113.21 of the Revised Code. 61
Sec. 3307.71. The right of a person to a pension, an 70
annuity, or A retirement allowance itself, any optional benefit, 72
any other right accrued or accruing to any person, under sections 73
3307.01 to 3307.74 of the Revised Code, OR the various funds 75
created by section 3307.65 of the Revised Code and all moneys and
investments and income thereof, are exempt from any state tax, 76
except the tax imposed by section 5747.02 of the Revised Code and 78
are exempt from any county, municipal, or other local tax, except 79
taxes imposed pursuant to section 5748.02 OR 5748.08 of the 80
Revised Code, and, except as provided in sections 3111.23, 82
3113.21, and 3307.72 of the Revised Code, shall not be subject to
execution, garnishment, attachment, the operation of bankruptcy 83
or insolvency laws, or any other process of law whatsoever, and 84
shall be unassignable except as specifically provided in sections 85
3111.23, 3113.21, and 3307.01 to 3307.74 of the Revised Code. 86
Sec. 3309.66. The right of a person to a pension, an 95
annuity, or A retirement allowance itself, any optional benefit, 97
any other right accrued or accruing to any persons, under 98
sections 3309.01 to 3309.68 of the Revised Code, OR the various 100
funds created by section 3309.60 of the Revised Code and all
moneys and investments and income thereof, are exempt from any 101
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state tax, except the tax imposed by section 5747.02 of the 102
Revised Code, and are exempt from any county, municipal, or other 103
local tax, except taxes imposed pursuant to section 5748.02 OR 104
5748.08 of the Revised Code, and, except as provided in sections 105
3111.23, 3113.21, and 3309.67 of the Revised Code, shall not be 106
subject to execution, garnishment, attachment, the operation of 107
bankruptcy or insolvency laws, or any other process of law 108
whatsoever, and shall be unassignable except as specifically 109
provided in sections 3111.23, 3113.21, and 3309.01 to 3309.68 of 110
the Revised Code.
Sec. 3316.06. (A) Within sixty days after the first 120
meeting of a school district financial planning and supervision
commission, the commission shall adopt a financial recovery plan 121
regarding the school district for which the commission was 122
created. During the formulation of the plan, the commission 123
shall seek appropriate input from the school district board and 124
from the community. This plan shall contain the following:
(1) Actions to be taken to: 126
(a) Eliminate all fiscal emergency conditions declared to 129
exist pursuant to division (B) of section 3316.03 of the Revised
Code;
(b) Satisfy any judgments, past due accounts payable, and 131
all past due and payable payroll and fringe benefits; 132
(c) Eliminate the deficits in all deficit funds; 134
(d) Restore to special funds any moneys from such funds 136
that were used for purposes not within the purposes of such 138
funds, or borrowed from such funds by the purchase of debt 139
obligations of the school district with the moneys of such funds, 140
or missing from the special funds and not accounted for, if any; 141
(e) Balance the budget, avoid future deficits in any 143
funds, and maintain on a current basis payments of payroll, 144
fringe benefits, and all accounts; 145
(f) Avoid any fiscal emergency condition in the future; 147
(g) Restore the ability of the school district to market 149
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long-term general obligation bonds under provisions of law 150
applicable to school districts generally. 151
(2) The management structure that will enable the school 153
district to take the actions enumerated in division (A)(1) of 154
this section. The plan shall specify the level of fiscal and 155
management control that the commission will exercise within the 156
school district during the period of fiscal emergency, and shall 157
enumerate respectively, the powers and duties of the commission 158
and the powers and duties of the school board during that period. 159
The commission may elect to assume any of the powers and duties
of the school board it considers necessary, including all powers 160
related to personnel, curriculum, and legal issues in order to 161
successfully implement the actions described in division (A)(1) 162
of this section.
(3) The target dates for the commencement, progress upon, 165
and completion of the actions enumerated in division (A)(1) of 166
this section and a reasonable period of time expected to be 167
required to implement the plan. The commission shall prepare a
reasonable time schedule for progress toward and achievement of 169
the requirements for the plan, and the plan shall be consistent 170
with that time schedule.
(4) The amount and purpose of any issue of debt 172
obligations that will be issued, together with assurances that 173
any such debt obligations that will be issued will not exceed 174
debt limits supported by appropriate certifications by the fiscal 175
officer of the school district and the county auditor. If the 176
commission considers it necessary in order to maintain or improve 178
educational opportunities of pupils in the school district, the 179
plan may include a proposal to restructure or refinance 180
outstanding debt obligations incurred by the board contingent
upon the approval, during the period of the fiscal emergency, by 181
district voters of a tax levied under section 718.09, 718.10, 182
5705.194, 5705.21, or 5748.02, OR 5748.08 of the Revised Code. 184
Notwithstanding any provision of Chapter 133. or sections 185
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3313.483 through 3313.4811 of the Revised Code, the restructuring 186
or refinancing may extend the original period for repayment, and 187
may alter the frequency and amount of repayments, interest or
other financing charges, and other terms of agreements under 188
which the debt originally was contracted, at the discretion of 189
the commission, provided that any loans received pursuant to 190
section 3313.483 of the Revised Code shall be paid from funds the 191
district would otherwise receive under sections 3317.022 to 192
3317.025 of the Revised Code, as required under division (E)(3)
of section 3313.483 of the Revised Code. 193
(B) Any financial recovery plan may be amended subsequent 195
to its adoption. 196
Sec. 3316.08. During a school district's fiscal emergency 205
period, the auditor of state shall determine annually, or at any 206
other time upon request of the financial planning and supervision 208
commission, whether the school district will incur an operating 209
deficit. If the auditor of state determines that a school 210
district will incur an operating deficit, the auditor of state 211
shall certify that determination to the superintendent of public 212
instruction, the financial planning and supervision commission, 213
and the board of education of the school district. Upon 214
receiving the auditor of state's certification, the board of 215
education or commission shall adopt a resolution to submit a 216
ballot question proposing the levy of a tax under section 217
5705.194 or 5705.21 or Chapter 5748. of the Revised Code. Except 218
as otherwise provided in this division, the tax shall be levied 220
in the manner prescribed for a tax levied under section 5705.194 221
or 5705.21 or under Chapter 5748. of the Revised Code. The tax 222
shall be levied for the purpose of paying current operating 223
expenses of the school district. The question shall propose that 224
the tax be levied at the rate required to produce annual revenue 225
sufficient to eliminate the operating deficit as certified by the 226
auditor of state and to repay outstanding loans or other 227
obligations incurred by the board of education for the purpose of 228
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reducing or eliminating operating deficits, as determined by the 229
financial planning and supervision commission. The rate of a tax 230
levied under section 5705.194 or 5705.21 of the Revised Code 231
shall be determined by the county auditor, and the rate of a tax 232
levied under section 5748.02 OR 5748.08 of the Revised Code shall 233
be determined by the tax commissioner, upon the request of the 235
commission. The commission shall determine the election at which 236
the question of the tax shall appear on the ballot, and the board 237
of education or commission shall submit a copy of its resolution 238
to the board of elections not later than seventy-five days prior 239
to the day of that election. The board of elections conducting 240
the election shall certify the results of the election to the 241
board of education and to the financial planning and supervision 242
commission. 243
Sec. 3317.08. A board of education may admit to its 251
schools a child it is not required by section 3313.64 or 3313.65 252
of the Revised Code to admit, if tuition is paid for the child. 253
Unless otherwise provided by law, tuition shall be computed 255
in accordance with this section. A district's tuition charge for 256
a school year shall be one of the following: 257
(A) For any child, except a handicapped preschool child 259
described in division (B) of this section, the quotient obtained 260
by dividing the sum of the amounts described in divisions (A)(1) 261
and (2) of this section by the amount described in division 262
(A)(3) of this section. 263
(1) The district's total taxes charged and payable for 265
current expenses for the tax year preceding the tax year in which 266
the school year begins as certified under division (A)(3) of 267
section 3317.021 of the Revised Code. 268
(2) The district's total taxes collected for current 270
expenses under a school district income tax adopted pursuant to 271
section 5748.03 OR 5748.08 of the Revised Code that are disbursed 273
to the district during the fiscal year. On or before the first 274
day of June of each year, the tax commissioner shall certify the 275
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amount to be used in the calculation under this division for the 276
next fiscal year to the department of education for each city, 277
local, and exempted village school district that levies a school 278
district income tax. 279
(3) The district's average daily membership less one-half 281
the kindergarten average daily membership certified pursuant to 282
section 3317.03 of the Revised Code for the preceding school 283
year. 284
(B) For any handicapped preschool child not included in a 286
unit approved under division (E) of section 3317.05 of the 287
Revised Code, an amount computed for the school year as follows: 288
(1) For each type of special education service provided to 290
the child for whom tuition is being calculated, determine the 291
amount of the district's operating expenses in providing that 292
type of service to all handicapped preschool children not 293
included in units approved under division (E) of section 3317.05 294
of the Revised Code; 295
(2) For each type of special education service for which 297
operating expenses are determined under division (B)(1) of this 298
section, determine the amount of such operating expenses that was 299
paid from any state funds received under this chapter; 300
(3) For each type of special education service for which 302
operating expenses are determined under division (B)(1) of this 303
section, divide the difference between the amount determined 304
under division (B)(1) of this section and the amount determined 305
under division (B)(2) of this section by the total number of 306
handicapped preschool children not included in units approved 307
under division (E) of section 3317.05 of the Revised Code who 308
received that type of service; 309
(4) Determine the sum of the quotients obtained under 311
division (B)(3) of this section for all types of special 312
education services provided to the child for whom tuition is 313
being calculated. 314
The state board of education shall adopt rules defining the 316
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types of special education services and specifying the operating 317
expenses to be used in the computation under this section. 318
If any child for whom a tuition charge is computed under 320
this section for any school year is enrolled in a district for 321
only part of that school year, the amount of the district's 322
tuition charge for the child for the school year shall be 323
computed in proportion to the number of school days the child is 324
enrolled in the district during the school year. 325
Except as otherwise provided in division (I) of section 327
3313.64 of the Revised Code, whenever a district admits a child 328
to its schools for whom tuition computed in accordance with this 329
section is an obligation of another school district, the amount 330
of the tuition shall be certified by the treasurer of the board 331
of education of the district of attendance, to the board of 332
education of the district required to pay tuition for its 333
approval and payment. If agreement as to the amount payable or 334
the district required to pay the tuition cannot be reached, or 335
the board of education of the district required to pay the 336
tuition refuses to pay that amount, the board of education of the 337
district of attendance shall notify the superintendent of public 338
instruction. The superintendent shall determine the correct 339
amount and the district required to pay the tuition and shall 340
deduct that amount, if any, under division (G) of section 341
3317.023 of the Revised Code, from the district required to pay 342
the tuition and add that amount to the amount allocated to the 343
district attended under such division. The superintendent of 344
public instruction shall send to the district required to pay the 345
tuition an itemized statement showing such deductions at the time 346
of such deduction. 347
When a political subdivision owns and operates an airport, 349
welfare, or correctional institution or other project or facility 350
outside its corporate limits and, the territory within which the 351
facility is located is exempt from taxation by the school 352
district within which such territory is located, and there are 353
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school age children residing within such territory, the political 354
subdivision owning such tax exempt territory shall pay tuition to 355
the district in which such children attend school. The tuition 356
for these children shall be computed as provided for in this 357
section. 358
Sec. 5505.22. The right of any person to a pension, or to 367
the return of accumulated contributions, payable as provided 368
under this chapter, and all moneys, investments of the state 369
highway patrol retirement system, and income therefrom, are 370
exempt from any state tax, except the tax imposed by section
5747.02 of the Revised Code, and are exempt from any county, 371
municipal, or other local tax, except taxes imposed pursuant to 372
section 5748.02 OR 5748.08 of the Revised Code, and, except as 374
provided in sections 3111.23, 3113.21, and 5505.26 of the Revised 376
Code, shall not be subject to execution, garnishment, attachment, 377
the operation of bankruptcy or insolvency laws, or any other
process of law whatsoever, and shall be unassignable except as 378
specifically provided in this chapter. 379
Sec. 5705.214. Not more than three elections during any 388
calendar year shall include the questions by a school district of 389
tax levies proposed under any one or any combination of the 391
following sections: sections 5705.194, 5705.21, 5705.212, and 392
5705.213, 5705.217, AND 5705.218 of the Revised Code. 394
Sec. 5705.217. (A) THE BOARD OF EDUCATION OF A CITY, 397
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 398
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 399
THE AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL 400
LIMITATION WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR 401
THE PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT 402
IT IS NECESSARY TO LEVY AN ADDITIONAL TAX IN EXCESS OF THAT 403
LIMITATION FOR THE PURPOSES OF PROVIDING FUNDS FOR CURRENT
OPERATING EXPENSES AND FOR THE ACQUISITION, CONSTRUCTION, 405
ENLARGEMENT, RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS; 406
AND THAT THE QUESTION OF THE TAX SHALL BE SUBMITTED TO THE 407
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ELECTORS OF THE DISTRICT AT A SPECIAL ELECTION. THE TAX MAY BE 408
LEVIED FOR A SPECIFIED NUMBER OF YEARS NOT EXCEEDING FIVE OR, IF 409
THE TAX IS FOR CURRENT OPERATING EXPENSES OR FOR GENERAL, 410
ON-GOING PERMANENT IMPROVEMENTS, FOR A CONTINUING PERIOD OF TIME.
THE RESOLUTION SHALL SPECIFY THE PROPOSED TAX RATE, THE FIRST 412
YEAR THE TAX WILL BE LEVIED, AND THE NUMBER OF YEARS IT WILL BE 413
LEVIED, OR THAT IT WILL BE LEVIED FOR A CONTINUING PERIOD OF 414
TIME. THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX 415
BETWEEN CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS.
THE APPORTIONMENT MAY BUT NEED NOT BE THE SAME FOR EACH YEAR OF 416
THE TAX, BUT THE RESPECTIVE PORTIONS OF THE RATE ACTUALLY LEVIED 418
EACH YEAR FOR CURRENT OPERATING EXPENSES AND PERMANENT 419
IMPROVEMENTS SHALL BE LIMITED BY THE APPORTIONMENT. 420
THE RESOLUTION SHALL SPECIFY THE DATE OF HOLDING THE 422
SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER THAN SEVENTY-FIVE 423
DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE BOARD OF 424
ELECTIONS AND SHALL BE CONSISTENT WITH THE REQUIREMENTS OF 425
SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL GO 427
INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO PUBLICATION OF IT 428
IS NECESSARY OTHER THAN THAT PROVIDED IN THE NOTICE OF ELECTION. 429
THE BOARD OF EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION TO 430
THE BOARD OF ELECTIONS IMMEDIATELY AFTER ITS ADOPTION. SECTION 431
5705.25 OF THE REVISED CODE GOVERNS THE ARRANGEMENTS AND FORM OF 432
THE BALLOT FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS. 433
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE 436
IN FAVOR OF THE TAX, THE BOARD OF EDUCATION MAY MAKE THE LEVY AT 437
THE ADDITIONAL RATE, OR AT ANY LESSER RATE IN EXCESS OF THE 438
TEN-MILL LIMITATION. IF THE TAX IS FOR A CONTINUING PERIOD OF 439
TIME, IT MAY BE DECREASED IN ACCORDANCE WITH SECTION 5705.261 OF
THE REVISED CODE. 440
(B)(1) AFTER THE APPROVAL OF A TAX FOR CURRENT OPERATING 442
EXPENSES UNDER THIS SECTION AND PRIOR TO THE TIME THE FIRST 443
COLLECTION AND DISTRIBUTION FROM THE LEVY CAN BE MADE, THE BOARD 444
OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH 445
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LEVY AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT 446
EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE 447
TAX TO BE COLLECTED DURING THE FIRST YEAR OF THE LEVY. 448
(2) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION FOR 450
PERMANENT IMPROVEMENTS HAVING A SPECIFIC PURPOSE, THE BOARD OF 451
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX 452
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING 454
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX
REMAINING TO BE COLLECTED IN EACH YEAR OVER A PERIOD OF FIVE 455
YEARS AFTER ISSUANCE OF THE NOTES. 456
(3) AFTER THE APPROVAL OF A TAX FOR GENERAL, ON-GOING 458
PERMANENT IMPROVEMENTS UNDER THIS SECTION, THE BOARD OF EDUCATION 460
MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX AND ISSUE 461
ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER 462
CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE COLLECTED 463
IN EACH YEAR OVER A SPECIFIED PERIOD OF YEARS, NOT EXCEEDING TEN, 464
AFTER ISSUANCE OF THE NOTES.
ANTICIPATION NOTES UNDER THIS SECTION SHALL BE ISSUED AS 466
PROVIDED IN SECTION 133.24 OF THE REVISED CODE. NOTES ISSUED 468
UNDER DIVISION (B)(1) OR (2) OF THIS SECTION SHALL HAVE PRINCIPAL 469
PAYMENTS DURING EACH YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A
PERIOD NOT TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT 470
IN THE YEAR OF THEIR ISSUANCE. NOTES ISSUED UNDER DIVISION 472
(B)(3) OF THIS SECTION SHALL HAVE PRINCIPAL PAYMENTS DURING EACH 473
YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED 474
TEN YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR 475
ISSUANCE.
(C) THE SUBMISSION OF A QUESTION TO THE ELECTORS UNDER 478
THIS SECTION IS SUBJECT TO THE LIMITATION ON THE NUMBER OF 479
ELECTIONS THAT CAN BE HELD IN A YEAR UNDER SECTION 5705.214 OF 480
THE REVISED CODE.
Sec. 5705.218. (A) THE BOARD OF EDUCATION OF A CITY, 483
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 484
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 485
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IT MAY BE NECESSARY FOR THE SCHOOL DISTRICT TO ISSUE GENERAL 486
OBLIGATION BONDS FOR PERMANENT IMPROVEMENTS. THE RESOLUTION 487
SHALL STATE ALL OF THE FOLLOWING: 488
(1) THE NECESSITY AND PURPOSE OF THE BOND ISSUE; 490
(2) THE DATE OF THE SPECIAL ELECTION AT WHICH THE QUESTION 493
SHALL BE SUBMITTED TO THE ELECTORS;
(3) THE AMOUNT, APPROXIMATE DATE, ESTIMATED RATE OF 495
INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL OF 497
THE BONDS MAY BE PAID;
(4) THE NECESSITY OF LEVYING A TAX OUTSIDE THE TEN-MILL 499
LIMITATION TO PAY DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY 500
SECURITIES. 501
ON ADOPTION OF THE RESOLUTION, THE BOARD SHALL CERTIFY A 504
COPY OF IT TO THE COUNTY AUDITOR. THE COUNTY AUDITOR PROMPTLY 505
SHALL ESTIMATE AND CERTIFY TO THE BOARD THE AVERAGE ANNUAL 506
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 507
BONDS TO PAY DEBT CHARGES ON THE BONDS, IN THE SAME MANNER AS 508
UNDER DIVISION (C) OF SECTION 133.18 OF THE REVISED CODE. 509
(B) AFTER RECEIVING THE COUNTY AUDITOR'S CERTIFICATION 512
UNDER DIVISION (A) OF THIS SECTION, THE BOARD OF EDUCATION OF THE 513
CITY, LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, BY A VOTE OF 515
TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT THE 516
AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION 517
WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE 518
PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT 519
IS NECESSARY TO ISSUE GENERAL OBLIGATION BONDS OF THE SCHOOL
DISTRICT FOR PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX 520
IN EXCESS OF THE TEN-MILL LIMITATION TO PAY DEBT CHARGES ON THE 521
BONDS AND ANY ANTICIPATORY SECURITIES; THAT IT IS NECESSARY FOR A 522
SPECIFIED NUMBER OF YEARS OR FOR A CONTINUING PERIOD OF TIME TO 523
LEVY ADDITIONAL TAXES IN EXCESS OF THE TEN-MILL LIMITATION TO 524
PROVIDE FUNDS FOR THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, 525
RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS OR TO PAY FOR 526
CURRENT OPERATING EXPENSES, OR BOTH; AND THAT THE QUESTION OF THE 528
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BONDS AND TAXES SHALL BE SUBMITTED TO THE ELECTORS OF THE SCHOOL
DISTRICT AT A SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER THAN 529
SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE 530
BOARD OF ELECTIONS, AND THE DATE OF WHICH SHALL BE CONSISTENT 531
WITH SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL 532
SPECIFY ALL OF THE FOLLOWING: 533
(1) THE COUNTY AUDITOR'S ESTIMATE OF THE AVERAGE ANNUAL 535
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 536
BONDS TO PAY DEBT CHARGES ON THE BONDS; 537
(2) THE PROPOSED RATE OF THE TAX, IF ANY, FOR CURRENT 539
OPERATING EXPENSES, THE FIRST YEAR THE TAX WILL BE LEVIED, AND 540
THE NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED 541
FOR A CONTINUING PERIOD OF TIME; 542
(3) THE PROPOSED RATE OF THE TAX, IF ANY, FOR PERMANENT 544
IMPROVEMENTS, THE FIRST YEAR THE TAX WILL BE LEVIED, AND THE 545
NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED FOR 546
A CONTINUING PERIOD OF TIME.
THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX 548
BETWEEN CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS, IF 549
BOTH TAXES ARE PROPOSED. THE APPORTIONMENT MAY BUT NEED NOT BE 550
THE SAME FOR EACH YEAR OF THE TAX, BUT THE RESPECTIVE PORTIONS OF 551
THE RATE ACTUALLY LEVIED EACH YEAR FOR CURRENT OPERATING EXPENSES 552
AND PERMANENT IMPROVEMENTS SHALL BE LIMITED BY THE APPORTIONMENT. 553
THE RESOLUTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, 554
AND NO PUBLICATION OF IT IS NECESSARY OTHER THAN THAT PROVIDED IN
THE NOTICE OF ELECTION. THE BOARD OF EDUCATION SHALL CERTIFY A 555
COPY OF THE RESOLUTION, ALONG WITH COPIES OF THE AUDITOR'S 556
ESTIMATE AND ITS RESOLUTION UNDER DIVISION (A) OF THIS SECTION, 557
TO THE BOARD OF ELECTIONS IMMEDIATELY AFTER ITS ADOPTION. 558
(C) THE BOARD OF ELECTIONS SHALL MAKE THE ARRANGEMENTS FOR 561
THE SUBMISSION OF THE QUESTION TO THE ELECTORS OF THE SCHOOL 562
DISTRICT, AND THE ELECTION SHALL BE CONDUCTED, CANVASSED, AND 563
CERTIFIED IN THE SAME MANNER AS REGULAR ELECTIONS IN THE DISTRICT 564
FOR THE ELECTION OF COUNTY OFFICERS. THE RESOLUTION SHALL BE PUT 565
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BEFORE THE ELECTORS AS ONE BALLOT QUESTION, WITH A FAVORABLE VOTE 566
INDICATING APPROVAL OF THE BOND ISSUE, THE LEVY TO PAY DEBT 567
CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES, THE CURRENT 568
OPERATING EXPENSES LEVY, AND THE PERMANENT IMPROVEMENTS LEVY, IF 569
EITHER OR BOTH LEVIES ARE PROPOSED. THE BOARD OF ELECTIONS SHALL 570
PUBLISH NOTICE OF THE ELECTION IN ONE OR MORE NEWSPAPERS OF 571
GENERAL CIRCULATION IN THE SCHOOL DISTRICT ONCE A WEEK FOR FOUR 572
CONSECUTIVE WEEKS. THE NOTICE OF ELECTION SHALL STATE ALL OF THE
FOLLOWING: 573
(1) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE; 575
(2) THE PERMANENT IMPROVEMENTS FOR WHICH THE BONDS ARE TO 578
BE ISSUED;
(3) THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL 581
OF THE BONDS MAY BE PAID;
(4) THE ESTIMATED ADDITIONAL AVERAGE ANNUAL PROPERTY TAX 584
RATE TO PAY THE DEBT CHARGES ON THE BONDS, AS CERTIFIED BY THE 585
COUNTY AUDITOR;
(5) THE PROPOSED RATE OF THE ADDITIONAL TAX, IF ANY, FOR 587
CURRENT OPERATING EXPENSES; 588
(6) THE NUMBER OF YEARS THE CURRENT OPERATING EXPENSES TAX 591
WILL BE IN EFFECT, OR THAT IT WILL BE IN EFFECT FOR A CONTINUING 592
PERIOD OF TIME;
(7) THE PROPOSED RATE OF THE ADDITIONAL TAX, IF ANY, FOR 594
PERMANENT IMPROVEMENTS; 595
(8) THE NUMBER OF YEARS THE PERMANENT IMPROVEMENTS TAX 597
WILL BE IN EFFECT, OR THAT IT WILL BE IN EFFECT FOR A CONTINUING 598
PERIOD OF TIME;
(9) THE TIME AND PLACE OF THE SPECIAL ELECTION. 600
(D) THE FORM OF THE BALLOT FOR AN ELECTION UNDER THIS 603
SECTION IS AS FOLLOWS:
"SHALL THE .......... SCHOOL DISTRICT BE AUTHORIZED TO DO 606
THE FOLLOWING:
(1) ISSUE BONDS FOR THE PURPOSE OF .......... IN THE 608
PRINCIPAL AMOUNT OF $......, TO BE REPAID ANNUALLY OVER A MAXIMUM 610
15
PERIOD OF ...... YEARS, AND LEVY A PROPERTY TAX OUTSIDE THE
TEN-MILL LIMITATION, ESTIMATED BY THE COUNTY AUDITOR TO AVERAGE 611
OVER THE BOND REPAYMENT PERIOD ...... MILLS FOR EACH ONE DOLLAR 613
OF TAX VALUATION, WHICH AMOUNTS TO ...... (RATE EXPRESSED IN 614
CENTS OR DOLLARS AND CENTS, SUCH AS "36 CENTS" OR "$1.41") FOR 615
EACH $100 OF TAX VALUATION, TO PAY THE ANNUAL DEBT CHARGES ON THE 616
BONDS, AND TO PAY DEBT CHARGES ON ANY NOTES ISSUED IN
ANTICIPATION OF THOSE BONDS?" 617
IF EITHER A LEVY FOR PERMANENT IMPROVEMENTS OR A LEVY FOR 619
CURRENT OPERATING EXPENSES IS PROPOSED, OR BOTH ARE PROPOSED, THE 620
BALLOT ALSO SHALL CONTAIN THE FOLLOWING LANGUAGE, AS APPROPRIATE: 621
"(2) LEVY AN ADDITIONAL PROPERTY TAX TO PROVIDE FUNDS FOR 623
THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, RENOVATION, AND 624
FINANCING OF PERMANENT IMPROVEMENTS AT A RATE NOT EXCEEDING 625
....... MILLS FOR EACH ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS 626
TO ....... (RATE EXPRESSED IN CENTS OR DOLLARS AND CENTS) FOR
EACH $100 OF TAX VALUATION, FOR ...... (NUMBER OF YEARS OF THE 627
LEVY, OR A CONTINUING PERIOD OF TIME)? 628
(3) LEVY AN ADDITIONAL PROPERTY TAX TO PAY CURRENT 630
OPERATING EXPENSES AT A RATE NOT EXCEEDING ....... MILLS FOR EACH 631
ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE 632
EXPRESSED IN CENTS OR DOLLARS AND CENTS) FOR EACH $100 OF TAX 633
VALUATION, FOR ....... (NUMBER OF YEARS OF THE LEVY, OR A 634
CONTINUING PERIOD OF TIME)?
636
FOR THE BOND ISSUE AND LEVY (OR LEVIES) 637
639
AGAINST THE BOND ISSUE AND LEVY (OR LEVIES) 640
" 642
(E) THE BOARD OF ELECTIONS PROMPTLY SHALL CERTIFY THE 645
RESULTS OF THE ELECTION TO THE TAX COMMISSIONER AND THE COUNTY 646
AUDITOR OF THE COUNTY IN WHICH THE SCHOOL DISTRICT IS LOCATED. 647
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE FOR IT, 649
THE BOARD OF EDUCATION MAY PROCEED WITH ISSUANCE OF THE BONDS AND 650
16
WITH THE LEVY AND COLLECTION OF THE PROPERTY TAX OR TAXES AT THE 651
ADDITIONAL RATE OR ANY LESSER RATE IN EXCESS OF THE TEN-MILL 652
LIMITATION. ANY SECURITIES ISSUED BY THE BOARD OF EDUCATION 653
UNDER THIS SECTION ARE CHAPTER 133. SECURITIES, AS THAT TERM IS 655
DEFINED IN SECTION 133.01 OF THE REVISED CODE. 656
(F)(1) AFTER THE APPROVAL OF A TAX FOR CURRENT OPERATING 658
EXPENSES UNDER THIS SECTION AND PRIOR TO THE TIME THE FIRST 660
COLLECTION AND DISTRIBUTION FROM THE LEVY CAN BE MADE, THE BOARD 661
OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH 662
LEVY AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT 663
EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE 664
TAX TO BE COLLECTED DURING THE FIRST YEAR OF THE LEVY. 665
(2) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION FOR 667
PERMANENT IMPROVEMENTS HAVING A SPECIFIC PURPOSE, THE BOARD OF 668
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX 669
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING 670
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX 671
REMAINING TO BE COLLECTED IN EACH YEAR OVER A PERIOD OF FIVE 672
YEARS AFTER ISSUANCE OF THE NOTES. 673
(3) AFTER THE APPROVAL OF A TAX FOR GENERAL, ON-GOING 675
PERMANENT IMPROVEMENTS UNDER THIS SECTION, THE BOARD OF EDUCATION 677
MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX AND ISSUE 678
ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER 679
CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE COLLECTED 680
IN EACH YEAR OVER A SPECIFIED PERIOD OF YEARS, NOT EXCEEDING TEN, 681
AFTER ISSUANCE OF THE NOTES.
ANTICIPATION NOTES UNDER THIS SECTION SHALL BE ISSUED AS 684
PROVIDED IN SECTION 133.24 OF THE REVISED CODE. NOTES ISSUED 685
UNDER DIVISION (F)(1) OR (2) OF THIS SECTION SHALL HAVE PRINCIPAL 686
PAYMENTS DURING EACH YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A 687
PERIOD NOT TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT 688
IN THE YEAR OF THEIR ISSUANCE. NOTES ISSUED UNDER DIVISION 690
(F)(3) OF THIS SECTION SHALL HAVE PRINCIPAL PAYMENTS DURING EACH 691
YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED 692
17
TEN YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR 693
ISSUANCE.
(G) A TAX FOR CURRENT OPERATING EXPENSES OR FOR PERMANENT 695
IMPROVEMENTS LEVIED UNDER THIS SECTION FOR A SPECIFIED NUMBER OF 697
YEARS MAY BE RENEWED OR REPLACED IN THE SAME MANNER AS A TAX FOR 698
CURRENT OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED 699
UNDER SECTION 5705.21 OF THE REVISED CODE. A TAX FOR CURRENT 700
OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED UNDER 701
THIS SECTION FOR A CONTINUING PERIOD OF TIME MAY BE DECREASED IN 702
ACCORDANCE WITH SECTION 5705.261 OF THE REVISED CODE. 703
(H) THE SUBMISSION OF A QUESTION TO THE ELECTORS UNDER 706
THIS SECTION IS SUBJECT TO THE LIMITATION ON THE NUMBER OF 707
ELECTIONS THAT CAN BE HELD IN A YEAR UNDER SECTION 5705.214 OF 708
THE REVISED CODE.
Sec. 5739.021. (A) For the purpose of providing 717
additional general revenues for the county or supporting criminal 718
and administrative justice services in the county, or both, and 719
to pay the expenses of administering such levy, any county may 720
levy a tax at the rate of not more than one per cent at any 721
multiple of one-fourth of one per cent upon every retail sale 722
made in the county, except sales of watercraft and outboard 723
motors required to be titled pursuant to Chapter 1548. of the 724
Revised Code and sales of motor vehicles, and may increase the 725
rate of an existing tax to not more than one per cent at any 726
multiple of one-fourth of one per cent. 727
The tax shall be levied and the rate increased pursuant to 729
a resolution of the county commissioners. The resolution shall 730
state the purpose for which the tax is to be levied and the 731
number of years for which the tax is to be levied, or that it is 732
for a continuing period of time. If the tax is to be levied for 733
the purpose of providing additional general revenues and for the 734
purpose of supporting criminal and administrative justice 735
services, the resolution shall state the rate or amount of the 736
tax to be apportioned to each such purpose. The rate or amount 737
18
may be different for each year the tax is to be levied, but the 738
rates or amounts actually apportioned each year shall not be 739
different from that stated in the resolution for that year. A 740
certified copy of the resolution shall be delivered to the tax 741
commissioner either personally or by certified mail not later 742
than the sixtieth day prior to the date on which the tax is to 743
become effective. Prior to the adoption of any resolution under 744
this section, the board of county commissioners shall conduct two 745
public hearings on the resolution, the second hearing to be not 746
less than three nor more than ten days after the first. Notice 747
of the date, time, and place of the hearings shall be given by 748
publication in a newspaper of general circulation in the county 749
once a week on the same day of the week for two consecutive 750
weeks, the second publication being not less than ten nor more 751
than thirty days prior to the first hearing. If a petition for a 752
referendum is filed pursuant to sections 305.31 to 305.41 of the 754
Revised Code, the county auditor with whom the petition was filed 755
shall, within five days, notify the board of county commissioners 756
and the tax commissioner of the filing of the petition by 757
certified mail. If the board of elections with which the 758
petition was filed declares the petition invalid, the board of 759
elections shall, within five days, SHALL notify the board of 761
county commissioners and the tax commissioner of that declaration 762
by certified mail. If the board of elections declares the 764
petition to be invalid, the effective date of the tax or 765
increased rate of tax levied by this section shall be the first 766
day of the month following the expiration of thirty days from the 767
date the petition was declared invalid by the board of elections. 768
(B)(1) A resolution levying or increasing the rate of a 770
sales tax pursuant to this section shall become effective on the 771
first day of the month specified in the resolution but not 772
earlier than the first day of the month following the expiration 773
of sixty days from the date of its adoption, subject to a 774
referendum as provided in sections 305.31 to 305.41 of the 775
19
Revised Code, unless the resolution is adopted as an emergency 776
measure necessary for the immediate preservation of the public 777
peace, health, or safety, in which case it shall go into effect 778
on the first day of the month following the expiration of thirty 779
days from the date of notice by the board of county commissioners 780
to the tax commissioner of its adoption. The emergency MEASURE 781
shall receive an affirmative vote of all of the members of the 782
board of county commissioners and shall state the reasons for 783
such necessity. 784
(2)(a) A resolution that is not adopted as an emergency 786
measure may direct the board of elections to submit the question 787
of levying the tax or increasing the rate of tax to the electors 788
of the county at the next primary or general A SPECIAL election 790
in the county occurring HELD ON THE DATE SPECIFIED BY THE BOARD 791
OF COUNTY COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE 792
ELECTION OCCURS not less than seventy-five days after a certified 794
copy of such resolution is transmitted to the board of elections 795
AND THE ELECTION IS NOT HELD IN FEBRUARY OR AUGUST OF ANY YEAR. 796
Upon transmission of the resolution to the board of elections, 798
the board of county commissioners shall notify the tax
commissioner in writing of the levy question to be submitted to 799
the electors. No resolution adopted under division (B)(2)(a) of 800
this section shall go into effect unless approved by a majority 801
of those voting upon it and not until the first day of the month 802
following the expiration of thirty days from the date of notice 803
to the tax commissioner by the board of elections of the 804
affirmative vote. 805
(b) A resolution that is adopted as an emergency measure 807
shall go into effect as provided in division (B)(1) of this 808
section but may direct the board of elections to submit the 809
question of repealing the tax or increase in the rate of the tax 810
to the electors of the county at the next general election in the 811
county occurring not less than seventy-five days after a certifed 812
copy of the resolution is transmitted to the board of elections. 813
20
Upon transmission of the resolution to the board of elections, 814
the board of county commissioners shall notify the tax 815
commissioner in writing of the levy question to be submitted to 816
the electors. The ballot question shall be the same as that 817
prescribed in section 5739.022 of the Revised Code. The board of 818
elections shall notify the board of county commissioners and the 819
tax commissioner of the result of the election immediately after 820
the result has been declared. If a majority of the qualified 821
electors voting on the question of repealing the tax or increase 822
in the rate of the tax vote for repeal of the tax or repeal of 823
the increase, the board of county commissioners, on the first day 824
of the month following the expiration of thirty days after the 825
date it received notice of the result of the election, shall, in 826
the case of a repeal of the tax, cease to levy the tax, or, in 827
the case of a repeal of an increase in the rate of the tax, cease 828
to levy the increased rate and levy the tax at the rate at which 829
it was imposed immediately prior to the increase in rate. 830
(C) If a resolution is rejected at a referendum or if a 832
resolution adopted after January 1, 1982, as an emergency measure 833
is repealed by the electors pursuant to division (B)(2)(b) of 834
this section or section 5739.022 of the Revised Code, then for 835
one year after the date of the election at which the resolution 836
was rejected or repealed the board of county commissioners may 837
not adopt any resolution authorized by this section as an 838
emergency measure. 839
(D) The board of county commissioners, at any time while a 841
tax levied under this section is in effect, may by resolution 842
reduce the rate at which the tax is levied to a lower rate 843
authorized by this section. Any reduction in the rate at which 844
the tax is levied shall be made effective on the first day of the 845
month specified in the resolution but not sooner than the first 846
day of the month next following the thirtieth day after the 847
certification of the resolution to the tax commissioner. 848
(E) The tax on every retail sale subject to a tax levied 850
21
pursuant to this section shall be in addition to the tax levied 851
by section 5739.02 of the Revised Code and any tax levied 852
pursuant to section 5739.023 or 5739.026 of the Revised Code. 853
A county that levies a tax pursuant to this section shall 855
levy a tax at the same rate pursuant to section 5741.021 of the 856
Revised Code. 857
The additional tax levied by the county shall be collected 859
pursuant to section 5739.025 of the Revised Code. If the 860
additional tax or some portion thereof is levied for the purpose 861
of criminal and administrative justice services, the revenue from 862
the tax, or the amount or rate apportioned to that purpose, shall 863
be credited to a special fund created in the county treasury for 864
receipt of that revenue. 865
Any tax levied pursuant to this section is subject to the 867
exemptions provided in section 5739.02 of the Revised Code and in 868
addition shall not be applicable to sales not within the taxing 869
power of a county under the constitution of the United States or 870
the constitution of this state. 871
(F) For purposes of this section, a copy of a resolution 873
is "certified" when it contains a written statement attesting 874
that the copy is a true and exact reproduction of the original 875
resolution. 876
(G) If a board of commissioners intends to adopt a 878
resolution to levy a tax in whole or in part for the purpose of 879
criminal and administrative justice services, the board shall 880
prepare and make available at the first public hearing at which 881
the resolution is considered a statement containing the following 882
information: 883
(1) For each of the two preceding fiscal years, the amount 885
of expenditures made by the county from the county general fund 886
for the purpose of criminal and administrative justice services; 887
(2) For the fiscal year in which the resolution is 889
adopted, the board's estimate of the amount of expenditures to be 890
made by the county from the county general fund for the purpose 891
22
of criminal and administrative justice services; 892
(3) For each of the two fiscal years after the fiscal year 894
in which the resolution is adopted, the board's preliminary plan 895
for expenditures to be made from the county general fund for the 896
purpose of criminal and administrative justice services, both 897
under the assumption that the tax will be imposed for that 898
purpose and under the assumption that the tax would not be 899
imposed for that purpose, and for expenditures to be made from 900
the special fund created under division (E) of this section under 901
the assumption that the tax will be imposed for that purpose. 902
The board shall prepare the statement and the preliminary 904
plan using the best information available to the board at the 905
time the statement is prepared. Neither the statement nor the 906
preliminary plan shall be used as a basis to challenge the 907
validity of the tax in any court of competent jurisdiction, nor 908
shall the statement or preliminary plan limit the authority of 909
the board to appropriate, pursuant to section 5705.38 of the 910
Revised Code, an amount different from that specified in the 911
preliminary plan. 912
(H) As used in this section, "criminal and administrative 914
justice services" means the exercise by the county sheriff of all 915
powers and duties vested in that office by law; the exercise by 916
the county prosecuting attorney of all powers and duties vested 917
in that office by law; the exercise by any court in the county of 918
all powers and duties vested in that court; the exercise by the 919
clerk of the court of common pleas, any clerk of a municipal 920
court having jurisdiction throughout the county, or the clerk of 921
any county court of all powers and duties vested in the clerk by 922
law except, in the case of the clerk of the court of common 923
pleas, the titling of motor vehicles or watercraft pursuant to 924
Chapter 1548. or 4505. of the Revised Code; the exercise by the 925
county coroner of all powers and duties vested in that office by 926
law; making payments to any other public agency or a private, 927
nonprofit agency, the purposes of which in the county include the 928
23
diversion, adjudication, detention, or rehabilitation of 929
criminals or juvenile offenders; the operation and maintenance of 930
any detention facility, as defined in section 2921.01 of the 931
Revised Code; and the construction, acquisition, equipping, or 932
repair of such a detention facility, including the payment of any 933
debt charges incurred in the issuance of securities pursuant to 934
Chapter 133. of the Revised Code for the purpose of constructing, 935
acquiring, equipping, or repairing such a facility. 936
Sec. 5739.026. (A) A board of county commissioners may 945
levy a tax of one-fourth or one-half of one per cent on every 946
retail sale in the county, except sales of watercraft and 947
outboard motors required to be titled pursuant to Chapter 1548. 948
of the Revised Code and sales of motor vehicles, and may increase 949
an existing rate of one-fourth of one per cent to one-half of one 950
per cent, to pay the expenses of administering the tax and, 951
except as provided in division (A)(6) of this section, for any 952
one or more of the following purposes: 953
(1) To provide additional revenues for the payment of 955
bonds or notes issued in anticipation of bonds issued by a 956
convention facilities authority established by the board of 957
county commissioners under Chapter 351. of the Revised Code and 958
to provide additional operating revenues for the convention 959
facilities authority; 960
(2) To provide additional revenues for a transit authority 962
operating in the county; 963
(3) To provide additional revenue for the county's general 965
fund; 966
(4) To provide additional revenue for permanent 968
improvements within the county to be distributed by the community 969
improvements board in accordance with section 307.283 and to pay 970
principal, interest, and premium on bonds issued under section 971
133.312 of the Revised Code; 972
(5) To provide additional revenue for the acquisition, 974
construction, equipping, or repair of any specific permanent 975
24
improvement or any class or group of permanent improvements, 976
which improvement or class or group of improvements shall be 977
enumerated in the resolution required by division (D) of this 978
section, and to pay principal, interest, premium, and other costs 979
associated with the issuance of bonds or notes in anticipation of 980
bonds issued pursuant to Chapter 133. of the Revised Code for the 981
acquisition, construction, equipping, or repair of the specific 982
permanent improvement or class or group of permanent 983
improvements; 984
(6) To provide revenue for the implementation and 986
operation of a 9-1-1 system in the county. If the tax is levied 987
or the rate increased exclusively for such purpose, the tax shall 988
not be levied or the rate increased for more than five years. At 989
the end of the last year the tax is levied or the rate increased, 990
any balance remaining in the special fund established for such 991
purpose shall remain in that fund and be used exclusively for 992
such purpose until the fund is completely expended, and, 993
notwithstanding section 5705.16 of the Revised Code, the board of 994
county commissioners shall not petition for the transfer of money 995
from such special fund, and the tax commissioner shall not 996
approve such a petition. 997
If the tax is levied or the rate increased for such purpose 999
for more than five years, the board of county commissioners also 1,000
shall levy the tax or increase the rate of the tax for one or 1,001
more of the purposes described in divisions (A)(1) to (5) of this 1,002
section and shall prescribe the method for allocating the 1,003
revenues from the tax each year in the manner required by 1,004
division (C) of this section. 1,005
(7) To provide additional revenue for the operation or 1,007
maintenance of a detention facility, as that term is defined 1,008
under division (F) of section 2921.01 of the Revised Code.; 1,009
(8) To provide revenue to finance the construction or 1,012
renovation of a sports facility, but only if the tax is levied 1,013
for that purpose in the manner prescribed by section 5739.028 of 1,014
25
the Revised Code.
As used in division (A)(8) of this section: 1,016
(a) "Sports facility" means a facility intended to house 1,019
major league professional athletic teams. 1,020
(b) "Constructing" or "construction" includes providing 1,023
fixtures, furnishings, and equipment.
Pursuant to section 755.171 of the Revised Code, a board of 1,025
county commissioners may pledge and contribute revenue from a tax 1,026
levied for the purpose of division (A)(5) of this section to the 1,028
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 1,030
per cent, unless a portion of the rate of an existing tax levied 1,031
under section 5739.023 of the Revised Code has been reduced, and 1,032
the rate of tax levied under this section has been increased, 1,033
pursuant to section 5739.028 of the revised code, in which case 1,034
the aggregate of the rates of tax levied under this section and 1,035
section 5739.023 of the Revised Code shall be a multiple of 1,036
one-fourth of one per cent. The tax shall be levied and the rate 1,037
increased pursuant to a resolution adopted by a majority of the 1,039
members of the board.
Prior to the adoption of any resolution to levy the tax or 1,041
to increase the rate of tax exclusively for the purpose set forth 1,042
in division (A)(3) of this section, the board of county 1,043
commissioners shall conduct two public hearings on the 1,044
resolution, the second hearing to be no fewer than three nor more 1,045
than ten days after the first. Notice of the date, time, and 1,046
place of the hearings shall be given by publication in a 1,047
newspaper of general circulation in the county once a week on the 1,048
same day of the week for two consecutive weeks, the second 1,049
publication being no fewer than ten nor more than thirty days 1,050
prior to the first hearing. The resolution shall become 1,051
effective on the first day of the month specified in the 1,052
resolution but not earlier than the first day of the month 1,053
26
following the expiration of sixty days from the date of its 1,054
adoption, subject to a referendum as provided in sections 305.31 1,055
to 305.41 of the Revised Code, unless the resolution is adopted 1,056
as an emergency measure necessary for the immediate preservation 1,057
of the public peace, health, or safety, in which case it shall go 1,058
into effect on the first day of the month following the 1,059
expiration of thirty days from the date of notice by the board of 1,060
county commissioners to the tax commissioner of its adoption. 1,061
The emergency measure shall receive an affirmative vote of all of 1,062
the members of the board of county commissioners and shall state 1,063
the reasons for the necessity. 1,064
If the tax is for more than one of the purposes set forth 1,067
in division (A)(1) to (7) of this section or is exclusively for 1,069
one of the purposes set forth in division (A)(1), (2), (4), (5), 1,070
(6), or (7) of this section, the resolution shall not go into 1,071
effect unless it is approved by a majority of the electors voting 1,073
on the question of the tax. 1,074
(B) The board of county commissioners shall adopt a 1,076
resolution under section 351.02 of the Revised Code creating the 1,077
convention facilities authority, or under section 307.283 of the 1,078
Revised Code creating the community improvements board, before 1,079
adopting a resolution levying a tax for the purpose of a 1,080
convention facilities authority under division (A)(1) of this 1,081
section or for the purpose of a community improvements board 1,082
under division (A)(4) of this section. 1,083
(C)(1) If the tax is to be used for more than one of the 1,085
purposes set forth in divisions (A)(1) to (7) of this section, 1,086
the board of county commissioners shall establish the method that 1,087
will be used to determine the amount or proportion of the tax 1,088
revenue received by the county during each year that will be 1,089
distributed for each of those purposes, including, if applicable, 1,090
provisions governing the reallocation of a convention facilities 1,091
authority's allocation if the authority is dissolved while the 1,092
tax is in effect. The allocation method may provide that 1,093
27
different proportions or amounts of the tax shall be distributed 1,094
among the purposes in different years, but it shall clearly 1,095
describe the method that will be used for each year. Except as 1,096
otherwise provided in division (C)(2) of this section, the 1,097
allocation method established by the board is not subject to 1,098
amendment during the life of the tax. 1,099
(2) Subsequent to holding a public hearing on the proposed 1,101
amendment, the board of county commissioners may amend the 1,102
allocation method established under division (C)(1) of this 1,103
section for any year if the amendment is approved by the 1,104
governing board of each entity whose allocation for the year 1,105
would be reduced by the proposed amendment. In the case of a tax 1,106
that is levied for a continuing period of time, the board may not 1,107
so amend the allocation method for any year before the sixth year 1,108
that the tax is in effect. 1,109
(a) If the additional revenues provided to the convention 1,111
facilities authority are pledged by the authority for the payment 1,112
of convention facilities authority revenue bonds for as long as 1,113
such bonds are outstanding, no reduction of the authority's 1,114
allocation of the tax shall be made for any year except to the 1,115
extent that the reduced authority allocation, when combined with 1,116
the authority's other revenues pledged for that purpose, is 1,117
sufficient to meet the debt service requirements for that year on 1,118
such bonds. 1,119
(b) If the additional revenues provided to the county are 1,121
pledged by the county for the payment of bonds or notes issued 1,122
under Chapter 133. of the Revised Code, for as long as such bonds 1,123
or notes are outstanding, no reduction of the county's or the 1,124
community improvements board's allocation of the tax shall be 1,125
made for any year except to the extent that the reduced county or 1,126
community improvements board allocation is sufficient to meet the 1,127
debt service requirements for that year on such bonds or notes. 1,128
(c) If the additional revenues provided to the transit 1,130
authority are pledged by the authority for the payment of revenue 1,131
28
bonds issued under section 306.37 of the Revised Code, for as 1,132
long as such bonds are outstanding, no reduction of the 1,133
authority's allocation of tax shall be made for any year except 1,134
to the extent that the authority's reduced allocation, when 1,135
combined with the authority's other revenues pledged for that 1,136
purpose, is sufficient to meet the debt service requirements for 1,137
that year on such bonds. 1,138
(D)(1) The resolution levying the tax or increasing the 1,140
rate of tax shall state the rate of the tax or the rate of the 1,141
increase; the purpose or purposes for which it is to be levied; 1,142
the number of years for which it is to be levied or that it is 1,143
for a continuing period of time; the allocation method required 1,144
by division (C) of this section; and if required to be submitted 1,145
to the electors of the county under division (A) of this section, 1,146
the date of the election at which the proposal shall be submitted 1,147
to the electors of the county, which shall be not less than 1,148
seventy-five days after the certification of a copy of the 1,149
resolution to the board of elections AND, IF THE TAX IS TO BE 1,150
LEVIED EXCLUSIVELY FOR THE PURPOSE SET FORTH IN DIVISION (A)(3) 1,151
OF THIS SECTION, SHALL NOT OCCUR IN FEBRUARY OR AUGUST OF ANY 1,152
YEAR. Upon certification of the resolution to the board of 1,154
elections, the board of county commissioners shall notify the tax 1,155
commissioner in writing of the levy question to be submitted to 1,156
the electors. If approved by a majority of the electors, the tax 1,157
shall become effective on the first day of the month specified in 1,158
the resolution but not earlier than the first day of the month 1,159
next following the thirtieth day following the certification of 1,160
the results of the election to the board of county commissioners 1,161
and the tax commissioner by the board of elections. 1,162
(2)(a) A resolution specifying that the tax is to be used 1,164
exclusively for the purpose set forth in division (A)(3) of this 1,165
section that is not adopted as an emergency measure may direct 1,166
the board of elections to submit the question of levying the tax 1,167
or increasing the rate of the tax to the electors of the county 1,168
29
at the next primary or general A SPECIAL election in the county 1,170
occurring HELD ON THE DATE SPECIFIED BY THE BOARD OF COUNTY 1,171
COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE ELECTION
OCCURS not less than seventy-five days after the resolution is 1,172
certified to the board of elections AND THE ELECTION IS NOT HELD 1,173
IN FEBRUARY OR AUGUST OF ANY YEAR. Upon certification of the 1,174
resolution to the board of elections, the board of county 1,175
commissioners shall notify the tax commissioner in writing of the 1,176
levy question to be submitted to the electors. No resolution 1,177
adopted under division (D)(2)(a) of this section shall go into 1,178
effect unless approved by a majority of those voting upon it and 1,179
not until the first day of the month specified in the resolution 1,180
but not earlier than the first day of the month following the 1,181
expiration of thirty days from the date of the notice to the tax 1,182
commissioner by the board of elections of the affirmative vote. 1,183
(b) A resolution specifying that the tax is to be used 1,185
exclusively for the purpose set forth in division (A)(3) of this 1,186
section that is adopted as an emergency measure shall become 1,187
effective as provided in division (A) of this section but may 1,188
direct the board of elections to submit the question of repealing 1,189
the tax or increase in the rate of the tax to the electors of the 1,190
county at the next general election in the county occurring not 1,191
less than seventy-five days after the resolution is certified to 1,192
the board of elections. Upon certification of the resolution to 1,193
the board of elections, the board of county commissioners shall 1,194
notify the tax commissioner in writing of the levy question to be 1,195
submitted to the electors. The ballot question shall be the same 1,196
as that prescribed in section 5739.022 of the Revised Code. The 1,197
board of elections shall notify the board of county commissioners 1,198
and the tax commissioner of the result of the election 1,199
immediately after the result has been declared. If a majority of 1,200
the qualified electors voting on the question of repealing the 1,201
tax or increase in the rate of the tax vote for repeal of the tax 1,202
or repeal of the increase, the board of county commissioners, on 1,203
30
the first day of the month following the expiration of thirty 1,204
days after the date it received notice of the result of the 1,205
election, shall, in the case of a repeal of the tax, cease to 1,206
levy the tax, or, in the case of a repeal of an increase in the 1,207
rate of the tax, cease to levy the increased rate and levy the 1,208
tax at the rate at which it was imposed immediately prior to the 1,209
increase in rate. 1,210
(E) The tax levied pursuant to this section shall be in 1,212
addition to the tax levied by section 5739.02 of the Revised Code 1,213
and any tax levied pursuant to section 5739.021 or 5739.023 of 1,214
the Revised Code. 1,215
A county that levies a tax pursuant to this section shall 1,217
levy a tax at the same rate pursuant to section 5741.023 of the 1,218
Revised Code. 1,219
The additional tax levied by the county shall be collected 1,221
pursuant to section 5739.025 of the Revised Code. 1,222
Any tax levied pursuant to this section is subject to the 1,224
exemptions provided in section 5739.02 of the Revised Code and in 1,225
addition shall not be applicable to sales not within the taxing 1,226
power of a county under the constitution of the United States or 1,227
the constitution of this state. 1,228
Sec. 5739.028. As used in this section "sports facility" 1,237
and "constructing" have the same meanings as in division (A)(8) 1,238
of section 5739.026 of the Revised Code. 1,239
This section applies only to taxes levied pursuant to 1,241
sections 5739.023 and 5741.022 of the Revised Code by a regional 1,243
transit authority created under section 306.31 of the Revised 1,244
Code for a continuing period of time and at an aggregate rate, on 1,245
the effective date of this section, greater than one-half of one 1,246
per cent on every retail sale made in the territory of the 1,247
transit authority.
The board of county commissioners of the most populous 1,249
county in the territory of a regional transit authority levying a 1,250
tax to which this section applies may adopt a resolution not 1,251
31
later than one hundred eighty days after the effective date of 1,252
this section proposing to reduce the rate of such a tax and to 1,254
increase by the same extent the rate of tax levied under sections 1,255
5739.026 and 5741.023 of the Revised Code for the purpose of 1,256
constructing or renovating a sports facility. The total 1,257
reduction in the rate of taxes levied by a transit authority and 1,258
the increase in the rate of tax levied for the purpose of 1,259
constructing or renovating a sports facility shall not exceed 1,260
one-tenth of one per cent upon retail sales made in the territory 1,261
of the transit authority; provided, the amount of taxes received 1,262
by the county for the purpose of constructing or renovating a 1,263
sports facility under this section shall not exceed four million 1,265
five hundred thousand dollars in any calendar year. Any amounts
received by a county in a calendar year in excess of four million 1,266
five hundred thousand dollars pursuant to this section shall be 1,267
paid to the transit authority by the county within forty-five 1,268
days following receipt by the county. 1,269
The resolution shall specify that the rate of tax levied by 1,272
the transit authority will be reduced and that a tax will be 1,273
levied at the same rate for the purpose of constructing or 1,274
renovating a sports facility; the rate by which the tax levied by 1,275
the transit authority will be reduced and by which the tax levied 1,276
for the purpose of constructing or renovating a sports facility 1,277
will be increased; the date the rates levied for those purposes 1,278
will be reduced and increased, respectively; and the number of 1,280
years the rate levied by a transit authority will be reduced and 1,281
the rate levied for constructing or renovating a sports facility 1,282
will be increased. The date the rate levied by the transit 1,283
authority will be reduced and the rate levied for the purpose of 1,284
constructing or renovating a sports facility will be increased
shall not be earlier than the first day of the month that begins 1,285
at least sixty days after the day the election on the question is 1,286
conducted unless the board of county commissioners levies a tax 1,287
under one or more of sections 307.697, 4301.421, 5743.024, and 1,288
32
5743.323 of the Revised Code on the effective date of this 1,289
section, in which case the date the rate levied by the transit 1,290
authority will be reduced and the rate levied for the purpose of 1,291
constructing or renovating a sports facility will be increased 1,292
shall not be earlier than the first day following the latest day 1,293
on which any of the taxes levied under one of those sections on
the effective date of this amendment may be levied as prescribed 1,295
by the resolution levying that tax. The number of years the rate 1,296
of the existing tax may be reduced and the rate of tax may be 1,297
levied for constructing or renovating a sports facility may be 1,298
any number of years as specified in the resolution, or for a 1,299
continuing period of time if so specified in the resolution. 1,300
Before a resolution adopted under this section may take 1,302
effect, the board of county commissioners shall submit the 1,303
resolution to the approval of the electors of the county, and the 1,304
resolution shall be approved by a majority of voters voting on 1,305
the question. Upon adoption of the resolution, the board of
county commissioners shall certify a copy of the resolution to 1,306
the board of elections of the county and to the tax commissioner, 1,307
and the board of elections shall submit the question at the next 1,308
primary or general A SPECIAL election occurring HELD ON THE DATE 1,310
SPECIFIED BY THE BOARD OF COUNTY COMMISSIONERS IN THE RESOLUTION, 1,311
PROVIDED THAT THE ELECTION OCCURS not less than seventy-five days 1,312
after the resolution is certified to the board of elections AND 1,313
THE ELECTION IS NOT HELD IN FEBRUARY OR AUGUST OF ANY YEAR. The 1,314
board of county commissioners shall certify the copy of the 1,316
resolution to the board of elections in the manner prescribed
under section 3505.071 of the Revised Code. The board of 1,318
elections shall certify the results of the election to the board 1,319
of county commissioners and to the tax commissioner. If the 1,320
question is approved by a majority of electors voting on the 1,322
question, the rate of tax imposed under sections 5739.023 and 1,323
5741.022 of the Revised Code shall be reduced, and the rate of 1,324
tax levied for constructing or renovating a sports facility under 1,325
33
sections 5739.026 and 5741.023 of the Revised Code shall be 1,326
increased by the same amount, on the date specified in the
resolution. 1,327
If revenue from a tax levied under sections 5739.023 and 1,329
5741.022 of the Revised Code and subject to reduction under this 1,330
section is pledged to the payment of bonds, notes, or notes in 1,331
anticipation of bonds, the board of county commissioners adopting 1,332
a resolution under this section shall provide sufficient revenue 1,333
from the tax for the repayment of debt charges on those bonds or 1,334
notes, unless an adequate substitute for payment of those charges 1,335
is provided by the transit authority. 1,336
Sec. 5748.01. As used in this chapter: 1,345
(A) "School district income tax" means an income tax 1,347
adopted under either ONE of the following: 1,348
(1) Former section 5748.03 of the Revised Code as it 1,350
existed prior to its repeal by Amended Substitute House Bill No. 1,351
291 of the 115th general assembly; 1,352
(2) Section 5748.03 of the Revised Code as enacted in 1,354
Substitute Senate Bill No. 28 of the 118th general assembly; 1,355
(3) SECTION 5748.08 OF THE REVISED CODE AS ENACTED IN 1,357
AMENDED SUBSTITUTE SENATE BILL NO. 17 OF THE 122nd GENERAL 1,359
ASSEMBLY.
(B) "Individual" means an individual subject to the tax 1,361
levied by section 5747.02 of the Revised Code. 1,362
(C) "Estate" means an estate subject to the tax levied by 1,364
section 5747.02 of the Revised Code. 1,365
(D) "Taxable year" means a taxable year as defined in 1,367
division (M) of section 5747.01 of the Revised Code. 1,368
(E) "Taxable income" means: 1,370
(1) In the case of an individual, adjusted gross income 1,372
for the taxable year as defined in division (A) of section 1,373
5747.01 of the Revised Code, less the exemptions provided by 1,374
section 5747.02 of the Revised Code; 1,375
(2) In the case of an estate, taxable income for the 1,377
34
taxable year as defined in division (S) of section 5747.01 of the 1,378
Revised Code. 1,379
(F) Except as provided in section 5747.25 of the Revised 1,381
Code, "resident" of the school district means: 1,382
(1) An individual who is a resident of this state as 1,384
defined in division (I) of section 5747.01 of the Revised Code 1,385
during all or a portion of the taxable year and who, during all 1,386
or a portion of such period of state residency, is domiciled in 1,387
the school district or lives in and maintains a permanent place 1,388
of abode in the school district; 1,389
(2) An estate of a decedent who, at the time of his death, 1,391
was domiciled in the school district. 1,392
(G) "School district income" means: 1,394
(1) With respect to an individual, the portion of the 1,396
taxable income of an individual that is received by the 1,397
individual during the portion of the taxable year that the 1,398
individual is a resident of the school district and the school 1,399
district income tax is in effect in that school district. An 1,400
individual may have school district income with respect to more 1,401
than one school district. 1,402
(2) With respect to an estate, the taxable income of the 1,404
estate for the portion of the taxable year that the school 1,405
district income tax is in effect in that school district. 1,406
(H) "Taxpayer" means an individual or estate having school 1,408
district income upon which a school district income tax is 1,409
imposed. 1,410
(I) "School district purposes" means any of the purposes 1,412
for which a tax may be levied pursuant to section 5705.21 of the 1,413
Revised Code. 1,414
Sec. 5748.05. After the approval by the electors of a 1,423
resolution under section 5748.03 OR 5748.08 of the Revised Code 1,425
to impose a school district income tax to provide an increase in 1,426
current operating revenues or in current revenues for permanent 1,427
improvements and prior to the time when the first payment to the 1,428
35
district from the tax can be made, a board of education may 1,429
anticipate a fraction of the proceeds of the tax and issue 1,430
anticipation notes in an amount not exceeding fifty per cent of 1,431
the total estimated proceeds of the tax to be collected for its 1,432
first year of collection as estimated by the tax commissioner. 1,433
The anticipation notes are Chapter 133. securities and shall be 1,434
issued as provided in section 133.24 of the Revised Code as if 1,435
property tax anticipation notes. The notes shall have principal 1,436
payments during each year after their year of issuance over a 1,437
period not to exceed five years and, if determined by the board 1,438
of education, during the year of their issuance. The legislation 1,439
authorizing issuance of the notes may also provide for the annual 1,440
levy and collection of voted ad valorem property taxes levied for 1,441
the applicable purpose for which the notes are issued and for the 1,442
application of the proceeds of the levy to the extent necessary 1,443
to pay annual debt charges on the notes. 1,444
Sec. 5748.08. (A) THE BOARD OF EDUCATION OF A CITY, 1,447
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 1,448
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 1,449
IT MAY BE NECESSARY FOR THE SCHOOL DISTRICT TO DO ALL OF THE 1,450
FOLLOWING:
(1) RAISE A SPECIFIED AMOUNT OF MONEY FOR SCHOOL DISTRICT 1,452
PURPOSES BY LEVYING AN ANNUAL TAX ON THE SCHOOL DISTRICT INCOME 1,453
OF INDIVIDUALS AND ESTATES; 1,454
(2) ISSUE GENERAL OBLIGATION BONDS FOR PERMANENT 1,456
IMPROVEMENTS, STATING IN THE RESOLUTION THE NECESSITY AND PURPOSE 1,457
OF THE BOND ISSUE AND THE AMOUNT, APPROXIMATE DATE, ESTIMATED 1,458
RATE OF INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE 1,459
PRINCIPAL OF THE BONDS MAY BE PAID; 1,460
(3) LEVY A TAX OUTSIDE THE TEN-MILL LIMITATION TO PAY DEBT 1,463
CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES; 1,464
(4) SUBMIT THE QUESTION OF THE SCHOOL DISTRICT INCOME TAX 1,466
AND BOND ISSUE TO THE ELECTORS OF THE DISTRICT AT A SPECIAL 1,467
ELECTION. 1,468
36
ON ADOPTION OF THE RESOLUTION, THE BOARD SHALL CERTIFY A 1,470
COPY OF IT TO THE TAX COMMISSIONER AND THE COUNTY AUDITOR NO 1,471
LATER THAN NINETY DAYS PRIOR TO THE DATE OF THE SPECIAL ELECTION 1,473
AT WHICH THE BOARD INTENDS TO PROPOSE THE INCOME TAX AND BOND 1,474
ISSUE. NOT LATER THAN TEN DAYS OF RECEIPT OF THE RESOLUTION, THE 1,475
TAX COMMISSIONER, IN THE SAME MANNER AS REQUIRED BY DIVISION (A) 1,476
OF SECTION 5748.02 OF THE REVISED CODE, SHALL ESTIMATE THE RATES 1,478
DESIGNATED IN DIVISION (A)(1) AND (2) OF THAT SECTION AND CERTIFY 1,480
THEM TO THE BOARD. NOT LATER THAN TEN DAYS OF RECEIPT OF THE 1,481
RESOLUTION, THE COUNTY AUDITOR SHALL ESTIMATE AND CERTIFY TO THE 1,482
BOARD THE AVERAGE ANNUAL PROPERTY TAX RATE REQUIRED THROUGHOUT 1,483
THE STATED MATURITY OF THE BONDS TO PAY DEBT CHARGES ON THE 1,484
BONDS, IN THE SAME MANNER AS UNDER DIVISION (C) OF SECTION 133.18 1,486
OF THE REVISED CODE. 1,487
(B) ON RECEIPT OF THE TAX COMMISSIONER'S AND COUNTY 1,490
AUDITOR'S CERTIFICATIONS PREPARED UNDER DIVISION (A) OF THIS 1,491
SECTION, THE BOARD OF EDUCATION OF THE CITY, LOCAL, OR EXEMPTED 1,492
VILLAGE SCHOOL DISTRICT, BY A VOTE OF TWO-THIRDS OF ALL ITS 1,493
MEMBERS, MAY ADOPT A RESOLUTION PROPOSING FOR A SPECIFIED NUMBER 1,494
OF YEARS OR FOR A CONTINUING PERIOD OF TIME THE LEVY OF AN ANNUAL 1,495
TAX FOR SCHOOL DISTRICT PURPOSES ON THE SCHOOL DISTRICT INCOME OF 1,497
INDIVIDUALS AND OF ESTATES AND DECLARING THAT THE AMOUNT OF TAXES 1,498
THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION WILL BE
INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE PRESENT AND 1,499
FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT IS NECESSARY 1,500
TO ISSUE GENERAL OBLIGATION BONDS OF THE SCHOOL DISTRICT FOR 1,501
SPECIFIED PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX IN 1,503
EXCESS OF THE TEN-MILL LIMITATION TO PAY THE DEBT CHARGES ON THE 1,504
BONDS AND ANY ANTICIPATORY SECURITIES; AND THAT THE QUESTION OF
THE BONDS AND TAXES SHALL BE SUBMITTED TO THE ELECTORS OF THE 1,506
SCHOOL DISTRICT AT A SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER 1,507
THAN SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO 1,508
THE BOARD OF ELECTIONS, AND THE DATE OF WHICH SHALL BE CONSISTENT 1,509
WITH SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL 1,510
37
SPECIFY ALL OF THE FOLLOWING: 1,511
(1) THE PURPOSE FOR WHICH THE SCHOOL DISTRICT INCOME TAX 1,513
IS TO BE IMPOSED AND THE RATE OF THE TAX, WHICH SHALL BE THE RATE 1,515
SET FORTH IN THE TAX COMMISSIONER'S CERTIFICATION ROUNDED TO THE 1,516
NEAREST ONE-FOURTH OF ONE PER CENT;
(2) THE NUMBER OF YEARS THE TAX WILL BE LEVIED, OR THAT IT 1,519
WILL BE LEVIED FOR A CONTINUING PERIOD OF TIME;
(3) THE DATE ON WHICH THE TAX SHALL TAKE EFFECT, WHICH 1,521
SHALL BE THE FIRST DAY OF JANUARY OF ANY YEAR FOLLOWING THE YEAR 1,524
IN WHICH THE QUESTION IS SUBMITTED;
(4) THE COUNTY AUDITOR'S ESTIMATE OF THE AVERAGE ANNUAL 1,526
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 1,527
BONDS TO PAY DEBT CHARGES ON THE BONDS. 1,528
(C) A RESOLUTION ADOPTED UNDER DIVISION (B) OF THIS 1,531
SECTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO 1,532
PUBLICATION OF THE RESOLUTION SHALL BE NECESSARY OTHER THAN THAT 1,533
PROVIDED FOR IN THE NOTICE OF ELECTION. IMMEDIATELY AFTER ITS 1,534
ADOPTION AND AT LEAST SEVENTY-FIVE DAYS PRIOR TO THE ELECTION AT 1,535
WHICH THE QUESTION WILL APPEAR ON THE BALLOT, THE BOARD OF 1,536
EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION, ALONG WITH 1,537
COPIES OF THE AUDITOR'S ESTIMATE AND ITS RESOLUTION UNDER 1,538
DIVISION (A) OF THIS SECTION, TO THE BOARD OF ELECTIONS OF THE 1,540
PROPER COUNTY. THE BOARD OF EDUCATION SHALL MAKE THE 1,541
ARRANGEMENTS FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS 1,542
OF THE SCHOOL DISTRICT, AND THE ELECTION SHALL BE CONDUCTED, 1,543
CANVASSED, AND CERTIFIED IN THE SAME MANNER AS REGULAR ELECTIONS 1,544
IN THE DISTRICT FOR THE ELECTION OF COUNTY OFFICERS. 1,545
THE RESOLUTION SHALL BE PUT BEFORE THE ELECTORS AS ONE 1,547
BALLOT QUESTION, WITH A MAJORITY VOTE INDICATING APPROVAL OF THE 1,548
SCHOOL DISTRICT INCOME TAX, THE BOND ISSUE, AND THE LEVY TO PAY 1,549
DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES. THE 1,550
BOARD OF ELECTIONS SHALL PUBLISH THE NOTICE OF THE ELECTION IN 1,552
ONE OR MORE NEWSPAPERS OF GENERAL CIRCULATION IN THE SCHOOL 1,553
DISTRICT ONCE A WEEK FOR FOUR CONSECUTIVE WEEKS. THE NOTICE OF 1,554
38
ELECTION SHALL STATE ALL OF THE FOLLOWING: 1,555
(1) THE QUESTIONS TO BE SUBMITTED TO THE ELECTORS; 1,557
(2) THE RATE OF THE SCHOOL DISTRICT INCOME TAX; 1,559
(3) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE; 1,562
(4) THE PERMANENT IMPROVEMENTS FOR WHICH THE BONDS ARE TO 1,565
BE ISSUED;
(5) THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL 1,567
OF THE BONDS MAY BE PAID; 1,568
(6) THE ESTIMATED ADDITIONAL AVERAGE ANNUAL PROPERTY TAX 1,570
RATE TO PAY THE DEBT CHARGES ON THE BONDS, AS CERTIFIED BY THE 1,571
COUNTY AUDITOR; 1,572
(7) THE TIME AND PLACE OF THE SPECIAL ELECTION. 1,574
(D) THE FORM OF THE BALLOT ON A QUESTION SUBMITTED TO THE 1,577
ELECTORS UNDER THIS SECTION SHALL BE AS FOLLOWS: 1,578
"SHALL THE ........ SCHOOL DISTRICT BE AUTHORIZED TO DO 1,580
BOTH OF THE FOLLOWING: 1,581
(1) IMPOSE AN ANNUAL INCOME TAX OF ...... (STATE THE 1,583
PROPOSED RATE OF TAX) ON THE SCHOOL DISTRICT INCOME OF 1,584
INDIVIDUALS AND OF ESTATES, FOR ........ (STATE THE NUMBER OF 1,585
YEARS THE TAX WOULD BE LEVIED, OR THAT IT WOULD BE LEVIED FOR A 1,586
CONTINUING PERIOD OF TIME), BEGINNING ........ (STATE THE DATE 1,587
THE TAX WOULD FIRST TAKE EFFECT), FOR THE PURPOSE OF ........ 1,588
(STATE THE PURPOSE OF THE TAX)? 1,589
(2) ISSUE BONDS FOR THE PURPOSE OF ....... IN THE 1,591
PRINCIPAL AMOUNT OF $......, TO BE REPAID ANNUALLY OVER A MAXIMUM 1,593
PERIOD OF ....... YEARS, AND LEVY A PROPERTY TAX OUTSIDE THE 1,594
TEN-MILL LIMITATION ESTIMATED BY THE COUNTY AUDITOR TO AVERAGE 1,595
OVER THE BOND REPAYMENT PERIOD ....... MILLS FOR EACH ONE DOLLAR 1,596
OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE EXPRESSED IN 1,597
CENTS OR DOLLARS AND CENTS, SUCH AS "36 CENTS" OR "$1.41") FOR 1,598
EACH $100 OF TAX VALUATION, TO PAY THE ANNUAL DEBT CHARGES ON THE
BONDS, AND TO PAY DEBT CHARGES ON ANY NOTES ISSUED IN 1,599
ANTICIPATION OF THOSE BONDS? 1,600
39
1,603
FOR THE INCOME TAX AND BOND ISSUE 1,604
1,605
AGAINST THE INCOME TAX AND BOND ISSUE 1,606
" 1,607
(E) THE BOARD OF ELECTIONS PROMPTLY SHALL CERTIFY THE 1,611
RESULTS OF THE ELECTION TO THE TAX COMMISSIONER AND THE COUNTY 1,612
AUDITOR OF THE COUNTY IN WHICH THE SCHOOL DISTRICT IS LOCATED. 1,613
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE IN 1,614
FAVOR OF IT, THE INCOME TAX AND THE APPLICABLE PROVISIONS OF 1,616
CHAPTER 5747. OF THE REVISED CODE SHALL TAKE EFFECT ON THE DATE 1,619
SPECIFIED IN THE RESOLUTION, AND THE BOARD OF EDUCATION MAY
PROCEED WITH ISSUANCE OF THE BONDS AND WITH THE LEVY AND 1,620
COLLECTION OF THE PROPERTY TAXES TO PAY DEBT CHARGES ON THE 1,621
BONDS, AT THE ADDITIONAL RATE OR ANY LESSER RATE IN EXCESS OF THE 1,623
TEN-MILL LIMITATION. ANY SECURITIES ISSUED BY THE BOARD OF
EDUCATION UNDER THIS SECTION ARE CHAPTER 133. SECURITIES, AS THAT 1,626
TERM IS DEFINED IN SECTION 133.01 OF THE REVISED CODE. 1,628
(F) AFTER APPROVAL OF A QUESTION UNDER THIS SECTION, THE 1,631
BOARD OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF 1,632
THE SCHOOL DISTRICT INCOME TAX IN ACCORDANCE WITH SECTION 5748.05 1,633
OF THE REVISED CODE. ANY ANTICIPATION NOTES UNDER THIS DIVISION 1,634
SHALL BE ISSUED AS PROVIDED IN SECTION 133.24 OF THE REVISED 1,636
CODE, SHALL HAVE PRINCIPAL PAYMENTS DURING EACH YEAR AFTER THE 1,637
YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED FIVE YEARS, 1,638
AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR ISSUANCE. 1,639
(G) THE QUESTION OF REPEAL OF A SCHOOL DISTRICT INCOME TAX 1,642
LEVIED FOR MORE THAN FIVE YEARS MAY BE INITIATED AND SUBMITTED IN 1,643
ACCORDANCE WITH SECTION 5748.04 OF THE REVISED CODE. 1,645
(H) NO BOARD OF EDUCATION SHALL SUBMIT A QUESTION UNDER 1,648
THIS SECTION TO THE ELECTORS OF THE SCHOOL DISTRICT MORE THAN 1,649
TWICE IN ANY CALENDAR YEAR. IF A BOARD SUBMITS THE QUESTION 1,650
TWICE IN ANY CALENDAR YEAR, ONE OF THE ELECTIONS ON THE QUESTION 1,651
SHALL BE HELD ON THE DATE OF THE GENERAL ELECTION.
40
Section 2. That existing sections 145.56, 3307.71, 1,653
3309.66, 3316.06, 3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 1,654
5739.026, 5739.028, 5748.01, and 5748.05 of the Revised Code are 1,656
hereby repealed.
Section 3. Section 3317.08 of the Revised Code is 1,658
presented in this act as a composite of the section as amended by 1,659
both Am. Sub. H.B. 571 and Am. Sub. H.B. 552 of the 120th General 1,660
Assembly, with the new language of neither of the acts shown in 1,662
capital letters. This is in recognition of the principle stated 1,663
in division (B) of section 1.52 of the Revised Code that such 1,664
amendments are to be harmonized where not substantively 1,665
irreconcilable and constitutes a legislative finding that such is 1,666
the resulting version in effect prior to the effective date of 1,667
this act.
Section 4. The amendments to sections 5739.021, 5739.026, 1,670
and 5739.028 of the Revised Code in this act are intended to 1,671
expand the date on which elections provided for under those 1,672
sections may be held, from the dates of primary and general
elections only, to the dates on which a special election may be 1,673
held under division (D) of section 3501.01 of the Revised Code, 1,674
except for the first Tuesday after the first Monday in February 1,675
and August. The amendment of these sections is not intended to 1,676
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 1,677
levying of taxes or increasing the rate of tax for more than one 1,679
of the purposes set forth in divisions (A)(1) through (7) of 1,680
section 5739.026 of the Revised Code, or exclusively for one of 1,681
the purposes set forth in divisions (A)(1), (2), (4), (5), (6), 1,682
or (7) of that section, which shall continue to be governed by 1,683
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 1,684
amended by this act, shall be construed to reduce or constrict 1,686
the dates on which an election previously could be held under 1,687
those sections.
41
Section 5. If, prior to this act becoming law, a copy of a 1,689
resolution is certified by a board of county commissioners to the 1,690
board of elections as provided in division (B)(2)(a) of section 1,691
5739.021 or division (D)(2) of section 5739.026 of the Revised 1,692
Code, the certification, and the proper preparations of the board 1,693
of elections to place the question proposed by the resolution on 1,694
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 1,695
election held on that date. 1,696
Section 6. This act is hereby declared to be an emergency 1,698
measure necessary for the immediate preservation of the public 1,699
peace, health, and safety. The reasons for such necessity are 1,700
that ballot measures must be taken as soon as possible to 1,701
preserve and expand educational opportunities and protect the
safety of Ohio's pupils by improving the physical facilities of 1,702
their schools, and that the recent repeal of sales and use taxes 1,703
in some counties has decreased county revenues and, as a result, 1,704
greatly limited services in those counties. Therefore, this act 1,705
shall go into immediate effect.