As Passed by the House* 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-REPRESENTATIVES FOX-KASPUTIS-THOMAS-HARRIS- 10
MOTTLEY-REID-VESPER-METZGER-CORBIN-GARCIA-THOMPSON- 11
TAYLOR-MYERS-BRADING-CATES-FORD-LEWIS-BOGGS-OLMAN-KREBS- 12
MEAD-SULZER-ROBERTS-O'BRIEN-OPFER-HAINES-WOMER BENJAMIN- 13
BENDER-GARDNER-PATTON 14
16
A B I L L
To amend sections 145.56, 3307.71, 3309.66, 3316.06, 18
3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 19
5739.026, 5739.028, 5748.01, and 5748.05, and to
enact sections 5705.217, 5705.218, and 5748.08 of 21
the Revised Code to permit a school board to 22
propose to the electors, as one ballot question,
a school district income tax and bond issue, or a 23
property tax for the dual purposes of operating 24
expenses and permanent improvements, including
issuing bonds for permanent improvements, to 25
permit a county to propose certain sales and use 27
taxes at a special election, except one held in
February or August, and to declare an emergency. 29
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 31
Section 1. That sections 145.56, 3307.71, 3309.66, 33
3316.06, 3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 5739.026, 34
5739.028, 5748.01, and 5748.05 be amended and sections 5705.217, 35
5705.218, and 5748.08 of the Revised Code be enacted to read as 36
follows:
Sec. 145.56. The right of a person to a pension, an 45
2
annuity, or A retirement allowance itself, any optional benefit, 46
any other right accrued or accruing to any person, under sections 47
145.01 to 145.58 of the Revised Code, or of any municipal 48
retirement system established subject to such sections, under the 49
laws of this state or any charter, the various funds created by 50
sections 145.01 to 145.58 of the Revised Code, or under such 51
municipal retirement system, and all moneys and investments and 52
income thereof, are exempt from any state tax, except the tax 53
imposed by section 5747.02 of the Revised Code and are exempt 55
from any county, municipal, or other local tax, except taxes 56
imposed pursuant to section 5748.02 OR 5748.08 of the Revised 57
Code, and, except as provided in sections 145.57, 3111.23, and 59
3113.21 of the Revised Code, shall not be subject to execution, 60
garnishment, attachment, the operation of bankruptcy or the 61
insolvency laws, or other process of law, and shall be 62
unassignable except as specifically provided in sections 145.01 63
to 145.58, 3111.23, and 3113.21 of the Revised Code. 64
Sec. 3307.71. The right of a person to a pension, an 73
annuity, or A retirement allowance itself, any optional benefit, 75
any other right accrued or accruing to any person, under sections 76
3307.01 to 3307.74 of the Revised Code, OR the various funds 78
created by section 3307.65 of the Revised Code and all moneys and
investments and income thereof, are exempt from any state tax, 79
except the tax imposed by section 5747.02 of the Revised Code and 81
are exempt from any county, municipal, or other local tax, except 82
taxes imposed pursuant to section 5748.02 OR 5748.08 of the 83
Revised Code, and, except as provided in sections 3111.23, 85
3113.21, and 3307.72 of the Revised Code, shall not be subject to
execution, garnishment, attachment, the operation of bankruptcy 86
or insolvency laws, or any other process of law whatsoever, and 87
shall be unassignable except as specifically provided in sections 88
3111.23, 3113.21, and 3307.01 to 3307.74 of the Revised Code. 89
Sec. 3309.66. The right of a person to a pension, an 98
annuity, or A retirement allowance itself, any optional benefit, 100
3
any other right accrued or accruing to any persons, under 101
sections 3309.01 to 3309.68 of the Revised Code, OR the various 103
funds created by section 3309.60 of the Revised Code and all
moneys and investments and income thereof, are exempt from any 104
state tax, except the tax imposed by section 5747.02 of the 105
Revised Code, and are exempt from any county, municipal, or other 106
local tax, except taxes imposed pursuant to section 5748.02 OR 107
5748.08 of the Revised Code, and, except as provided in sections 108
3111.23, 3113.21, and 3309.67 of the Revised Code, shall not be 109
subject to execution, garnishment, attachment, the operation of 110
bankruptcy or insolvency laws, or any other process of law 111
whatsoever, and shall be unassignable except as specifically 112
provided in sections 3111.23, 3113.21, and 3309.01 to 3309.68 of 113
the Revised Code.
Sec. 3316.06. (A) Within sixty days after the first 123
meeting of a school district financial planning and supervision
commission, the commission shall adopt a financial recovery plan 124
regarding the school district for which the commission was 125
created. During the formulation of the plan, the commission 126
shall seek appropriate input from the school district board and 127
from the community. This plan shall contain the following:
(1) Actions to be taken to: 129
(a) Eliminate all fiscal emergency conditions declared to 132
exist pursuant to division (B) of section 3316.03 of the Revised
Code;
(b) Satisfy any judgments, past due accounts payable, and 134
all past due and payable payroll and fringe benefits; 135
(c) Eliminate the deficits in all deficit funds; 137
(d) Restore to special funds any moneys from such funds 139
that were used for purposes not within the purposes of such 141
funds, or borrowed from such funds by the purchase of debt 142
obligations of the school district with the moneys of such funds, 143
or missing from the special funds and not accounted for, if any; 144
(e) Balance the budget, avoid future deficits in any 146
4
funds, and maintain on a current basis payments of payroll, 147
fringe benefits, and all accounts; 148
(f) Avoid any fiscal emergency condition in the future; 150
(g) Restore the ability of the school district to market 152
long-term general obligation bonds under provisions of law 153
applicable to school districts generally. 154
(2) The management structure that will enable the school 156
district to take the actions enumerated in division (A)(1) of 157
this section. The plan shall specify the level of fiscal and 158
management control that the commission will exercise within the 159
school district during the period of fiscal emergency, and shall 160
enumerate respectively, the powers and duties of the commission 161
and the powers and duties of the school board during that period. 162
The commission may elect to assume any of the powers and duties
of the school board it considers necessary, including all powers 163
related to personnel, curriculum, and legal issues in order to 164
successfully implement the actions described in division (A)(1) 165
of this section.
(3) The target dates for the commencement, progress upon, 168
and completion of the actions enumerated in division (A)(1) of 169
this section and a reasonable period of time expected to be 170
required to implement the plan. The commission shall prepare a
reasonable time schedule for progress toward and achievement of 172
the requirements for the plan, and the plan shall be consistent 173
with that time schedule.
(4) The amount and purpose of any issue of debt 175
obligations that will be issued, together with assurances that 176
any such debt obligations that will be issued will not exceed 177
debt limits supported by appropriate certifications by the fiscal 178
officer of the school district and the county auditor. If the 179
commission considers it necessary in order to maintain or improve 181
educational opportunities of pupils in the school district, the 182
plan may include a proposal to restructure or refinance 183
outstanding debt obligations incurred by the board contingent
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upon the approval, during the period of the fiscal emergency, by 184
district voters of a tax levied under section 718.09, 718.10, 185
5705.194, 5705.21, or 5748.02, OR 5748.08 of the Revised Code. 187
Notwithstanding any provision of Chapter 133. or sections 188
3313.483 through 3313.4811 of the Revised Code, the restructuring 189
or refinancing may extend the original period for repayment, and 190
may alter the frequency and amount of repayments, interest or
other financing charges, and other terms of agreements under 191
which the debt originally was contracted, at the discretion of 192
the commission, provided that any loans received pursuant to 193
section 3313.483 of the Revised Code shall be paid from funds the 194
district would otherwise receive under sections 3317.022 to 195
3317.025 of the Revised Code, as required under division (E)(3)
of section 3313.483 of the Revised Code. 196
(B) Any financial recovery plan may be amended subsequent 198
to its adoption. 199
Sec. 3316.08. During a school district's fiscal emergency 208
period, the auditor of state shall determine annually, or at any 209
other time upon request of the financial planning and supervision 211
commission, whether the school district will incur an operating 212
deficit. If the auditor of state determines that a school 213
district will incur an operating deficit, the auditor of state 214
shall certify that determination to the superintendent of public 215
instruction, the financial planning and supervision commission, 216
and the board of education of the school district. Upon 217
receiving the auditor of state's certification, the board of 218
education or commission shall adopt a resolution to submit a 219
ballot question proposing the levy of a tax under section 220
5705.194 or 5705.21 or Chapter 5748. of the Revised Code. Except 221
as otherwise provided in this division, the tax shall be levied 223
in the manner prescribed for a tax levied under section 5705.194 224
or 5705.21 or under Chapter 5748. of the Revised Code. The tax 225
shall be levied for the purpose of paying current operating 226
expenses of the school district. The question shall propose that 227
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the tax be levied at the rate required to produce annual revenue 228
sufficient to eliminate the operating deficit as certified by the 229
auditor of state and to repay outstanding loans or other 230
obligations incurred by the board of education for the purpose of 231
reducing or eliminating operating deficits, as determined by the 232
financial planning and supervision commission. The rate of a tax 233
levied under section 5705.194 or 5705.21 of the Revised Code 234
shall be determined by the county auditor, and the rate of a tax 235
levied under section 5748.02 OR 5748.08 of the Revised Code shall 236
be determined by the tax commissioner, upon the request of the 238
commission. The commission shall determine the election at which 239
the question of the tax shall appear on the ballot, and the board 240
of education or commission shall submit a copy of its resolution 241
to the board of elections not later than seventy-five days prior 242
to the day of that election. The board of elections conducting 243
the election shall certify the results of the election to the 244
board of education and to the financial planning and supervision 245
commission. 246
Sec. 3317.08. A board of education may admit to its 254
schools a child it is not required by section 3313.64 or 3313.65 255
of the Revised Code to admit, if tuition is paid for the child. 256
Unless otherwise provided by law, tuition shall be computed 258
in accordance with this section. A district's tuition charge for 259
a school year shall be one of the following: 260
(A) For any child, except a handicapped preschool child 262
described in division (B) of this section, the quotient obtained 263
by dividing the sum of the amounts described in divisions (A)(1) 264
and (2) of this section by the amount described in division 265
(A)(3) of this section. 266
(1) The district's total taxes charged and payable for 268
current expenses for the tax year preceding the tax year in which 269
the school year begins as certified under division (A)(3) of 270
section 3317.021 of the Revised Code. 271
(2) The district's total taxes collected for current 273
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expenses under a school district income tax adopted pursuant to 274
section 5748.03 OR 5748.08 of the Revised Code that are disbursed 276
to the district during the fiscal year. On or before the first 277
day of June of each year, the tax commissioner shall certify the 278
amount to be used in the calculation under this division for the 279
next fiscal year to the department of education for each city, 280
local, and exempted village school district that levies a school 281
district income tax. 282
(3) The district's average daily membership less one-half 284
the kindergarten average daily membership certified pursuant to 285
section 3317.03 of the Revised Code for the preceding school 286
year. 287
(B) For any handicapped preschool child not included in a 289
unit approved under division (E) of section 3317.05 of the 290
Revised Code, an amount computed for the school year as follows: 291
(1) For each type of special education service provided to 293
the child for whom tuition is being calculated, determine the 294
amount of the district's operating expenses in providing that 295
type of service to all handicapped preschool children not 296
included in units approved under division (E) of section 3317.05 297
of the Revised Code; 298
(2) For each type of special education service for which 300
operating expenses are determined under division (B)(1) of this 301
section, determine the amount of such operating expenses that was 302
paid from any state funds received under this chapter; 303
(3) For each type of special education service for which 305
operating expenses are determined under division (B)(1) of this 306
section, divide the difference between the amount determined 307
under division (B)(1) of this section and the amount determined 308
under division (B)(2) of this section by the total number of 309
handicapped preschool children not included in units approved 310
under division (E) of section 3317.05 of the Revised Code who 311
received that type of service; 312
(4) Determine the sum of the quotients obtained under 314
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division (B)(3) of this section for all types of special 315
education services provided to the child for whom tuition is 316
being calculated. 317
The state board of education shall adopt rules defining the 319
types of special education services and specifying the operating 320
expenses to be used in the computation under this section. 321
If any child for whom a tuition charge is computed under 323
this section for any school year is enrolled in a district for 324
only part of that school year, the amount of the district's 325
tuition charge for the child for the school year shall be 326
computed in proportion to the number of school days the child is 327
enrolled in the district during the school year. 328
Except as otherwise provided in division (I) of section 330
3313.64 of the Revised Code, whenever a district admits a child 331
to its schools for whom tuition computed in accordance with this 332
section is an obligation of another school district, the amount 333
of the tuition shall be certified by the treasurer of the board 334
of education of the district of attendance, to the board of 335
education of the district required to pay tuition for its 336
approval and payment. If agreement as to the amount payable or 337
the district required to pay the tuition cannot be reached, or 338
the board of education of the district required to pay the 339
tuition refuses to pay that amount, the board of education of the 340
district of attendance shall notify the superintendent of public 341
instruction. The superintendent shall determine the correct 342
amount and the district required to pay the tuition and shall 343
deduct that amount, if any, under division (G) of section 344
3317.023 of the Revised Code, from the district required to pay 345
the tuition and add that amount to the amount allocated to the 346
district attended under such division. The superintendent of 347
public instruction shall send to the district required to pay the 348
tuition an itemized statement showing such deductions at the time 349
of such deduction. 350
When a political subdivision owns and operates an airport, 352
9
welfare, or correctional institution or other project or facility 353
outside its corporate limits and, the territory within which the 354
facility is located is exempt from taxation by the school 355
district within which such territory is located, and there are 356
school age children residing within such territory, the political 357
subdivision owning such tax exempt territory shall pay tuition to 358
the district in which such children attend school. The tuition 359
for these children shall be computed as provided for in this 360
section. 361
Sec. 5505.22. The right of any person to a pension, or to 370
the return of accumulated contributions, payable as provided 371
under this chapter, and all moneys, investments of the state 372
highway patrol retirement system, and income therefrom, are 373
exempt from any state tax, except the tax imposed by section
5747.02 of the Revised Code, and are exempt from any county, 374
municipal, or other local tax, except taxes imposed pursuant to 375
section 5748.02 OR 5748.08 of the Revised Code, and, except as 377
provided in sections 3111.23, 3113.21, and 5505.26 of the Revised 379
Code, shall not be subject to execution, garnishment, attachment, 380
the operation of bankruptcy or insolvency laws, or any other
process of law whatsoever, and shall be unassignable except as 381
specifically provided in this chapter. 382
Sec. 5705.214. Not more than three elections during any 391
calendar year shall include the questions by a school district of 392
tax levies proposed under any one or any combination of the 394
following sections: sections 5705.194, 5705.21, 5705.212, and 395
5705.213, 5705.217, AND 5705.218 of the Revised Code. 397
Sec. 5705.217. (A) THE BOARD OF EDUCATION OF A CITY, 400
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 401
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 402
THE AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL 403
LIMITATION WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR 404
THE PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT 405
IT IS NECESSARY TO LEVY AN ADDITIONAL TAX IN EXCESS OF THAT 406
10
LIMITATION FOR THE PURPOSES OF PROVIDING FUNDS FOR CURRENT
OPERATING EXPENSES AND FOR THE ACQUISITION, CONSTRUCTION, 408
ENLARGEMENT, RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS; 409
AND THAT THE QUESTION OF THE TAX SHALL BE SUBMITTED TO THE 410
ELECTORS OF THE DISTRICT AT A SPECIAL ELECTION. THE TAX MAY BE 411
LEVIED FOR A SPECIFIED NUMBER OF YEARS NOT EXCEEDING FIVE OR, IF 412
THE TAX IS FOR CURRENT OPERATING EXPENSES OR FOR GENERAL, 413
ON-GOING PERMANENT IMPROVEMENTS, FOR A CONTINUING PERIOD OF TIME.
THE RESOLUTION SHALL SPECIFY THE PROPOSED TAX RATE, THE FIRST 415
YEAR THE TAX WILL BE LEVIED, AND THE NUMBER OF YEARS IT WILL BE 416
LEVIED, OR THAT IT WILL BE LEVIED FOR A CONTINUING PERIOD OF 417
TIME. THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX 418
BETWEEN CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS.
THE APPORTIONMENT MAY BUT NEED NOT BE THE SAME FOR EACH YEAR OF 419
THE TAX, BUT THE RESPECTIVE PORTIONS OF THE RATE ACTUALLY LEVIED 421
EACH YEAR FOR CURRENT OPERATING EXPENSES AND PERMANENT 422
IMPROVEMENTS SHALL BE LIMITED BY THE APPORTIONMENT. 423
THE RESOLUTION SHALL SPECIFY THE DATE OF HOLDING THE 425
SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER THAN SEVENTY-FIVE 426
DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE BOARD OF 427
ELECTIONS AND SHALL BE CONSISTENT WITH THE REQUIREMENTS OF 428
SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL GO 430
INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO PUBLICATION OF IT 431
IS NECESSARY OTHER THAN THAT PROVIDED IN THE NOTICE OF ELECTION. 432
THE BOARD OF EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION TO 433
THE BOARD OF ELECTIONS IMMEDIATELY AFTER ITS ADOPTION. SECTION 434
5705.25 OF THE REVISED CODE GOVERNS THE ARRANGEMENTS AND FORM OF 435
THE BALLOT FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS. 436
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE 439
IN FAVOR OF THE TAX, THE BOARD OF EDUCATION MAY MAKE THE LEVY AT 440
THE ADDITIONAL RATE, OR AT ANY LESSER RATE IN EXCESS OF THE 441
TEN-MILL LIMITATION. IF THE TAX IS FOR A CONTINUING PERIOD OF 442
TIME, IT MAY BE DECREASED IN ACCORDANCE WITH SECTION 5705.261 OF
THE REVISED CODE. 443
11
(B)(1) AFTER THE APPROVAL OF A TAX FOR CURRENT OPERATING 445
EXPENSES UNDER THIS SECTION AND PRIOR TO THE TIME THE FIRST 446
COLLECTION AND DISTRIBUTION FROM THE LEVY CAN BE MADE, THE BOARD 447
OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH 448
LEVY AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT 449
EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE 450
TAX TO BE COLLECTED DURING THE FIRST YEAR OF THE LEVY. 451
(2) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION FOR 453
PERMANENT IMPROVEMENTS HAVING A SPECIFIC PURPOSE, THE BOARD OF 454
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX 455
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING 457
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX
REMAINING TO BE COLLECTED IN EACH YEAR OVER A PERIOD OF FIVE 458
YEARS AFTER ISSUANCE OF THE NOTES. 459
(3) AFTER THE APPROVAL OF A TAX FOR GENERAL, ON-GOING 461
PERMANENT IMPROVEMENTS UNDER THIS SECTION, THE BOARD OF EDUCATION 463
MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX AND ISSUE 464
ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER 465
CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE COLLECTED 466
IN EACH YEAR OVER A SPECIFIED PERIOD OF YEARS, NOT EXCEEDING TEN, 467
AFTER ISSUANCE OF THE NOTES.
ANTICIPATION NOTES UNDER THIS SECTION SHALL BE ISSUED AS 469
PROVIDED IN SECTION 133.24 OF THE REVISED CODE. NOTES ISSUED 471
UNDER DIVISION (B)(1) OR (2) OF THIS SECTION SHALL HAVE PRINCIPAL 472
PAYMENTS DURING EACH YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A
PERIOD NOT TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT 473
IN THE YEAR OF THEIR ISSUANCE. NOTES ISSUED UNDER DIVISION 475
(B)(3) OF THIS SECTION SHALL HAVE PRINCIPAL PAYMENTS DURING EACH 476
YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED 477
TEN YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR 478
ISSUANCE.
(C) THE SUBMISSION OF A QUESTION TO THE ELECTORS UNDER 481
THIS SECTION IS SUBJECT TO THE LIMITATION ON THE NUMBER OF 482
ELECTIONS THAT CAN BE HELD IN A YEAR UNDER SECTION 5705.214 OF 483
12
THE REVISED CODE.
Sec. 5705.218. (A) THE BOARD OF EDUCATION OF A CITY, 486
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 487
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 488
IT MAY BE NECESSARY FOR THE SCHOOL DISTRICT TO ISSUE GENERAL 489
OBLIGATION BONDS FOR PERMANENT IMPROVEMENTS. THE RESOLUTION 490
SHALL STATE ALL OF THE FOLLOWING: 491
(1) THE NECESSITY AND PURPOSE OF THE BOND ISSUE; 493
(2) THE DATE OF THE SPECIAL ELECTION AT WHICH THE QUESTION 496
SHALL BE SUBMITTED TO THE ELECTORS;
(3) THE AMOUNT, APPROXIMATE DATE, ESTIMATED RATE OF 498
INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL OF 500
THE BONDS MAY BE PAID;
(4) THE NECESSITY OF LEVYING A TAX OUTSIDE THE TEN-MILL 502
LIMITATION TO PAY DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY 503
SECURITIES. 504
ON ADOPTION OF THE RESOLUTION, THE BOARD SHALL CERTIFY A 507
COPY OF IT TO THE COUNTY AUDITOR. THE COUNTY AUDITOR PROMPTLY 508
SHALL ESTIMATE AND CERTIFY TO THE BOARD THE AVERAGE ANNUAL 509
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 510
BONDS TO PAY DEBT CHARGES ON THE BONDS, IN THE SAME MANNER AS 511
UNDER DIVISION (C) OF SECTION 133.18 OF THE REVISED CODE. 512
(B) AFTER RECEIVING THE COUNTY AUDITOR'S CERTIFICATION 515
UNDER DIVISION (A) OF THIS SECTION, THE BOARD OF EDUCATION OF THE 516
CITY, LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, BY A VOTE OF 518
TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT THE 519
AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION 520
WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE 521
PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT 522
IS NECESSARY TO ISSUE GENERAL OBLIGATION BONDS OF THE SCHOOL
DISTRICT FOR PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX 523
IN EXCESS OF THE TEN-MILL LIMITATION TO PAY DEBT CHARGES ON THE 524
BONDS AND ANY ANTICIPATORY SECURITIES; THAT IT IS NECESSARY FOR A 525
SPECIFIED NUMBER OF YEARS OR FOR A CONTINUING PERIOD OF TIME TO 526
13
LEVY ADDITIONAL TAXES IN EXCESS OF THE TEN-MILL LIMITATION TO 527
PROVIDE FUNDS FOR THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, 528
RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS OR TO PAY FOR 529
CURRENT OPERATING EXPENSES, OR BOTH; AND THAT THE QUESTION OF THE 531
BONDS AND TAXES SHALL BE SUBMITTED TO THE ELECTORS OF THE SCHOOL
DISTRICT AT A SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER THAN 532
SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE 533
BOARD OF ELECTIONS, AND THE DATE OF WHICH SHALL BE CONSISTENT 534
WITH SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL 535
SPECIFY ALL OF THE FOLLOWING: 536
(1) THE COUNTY AUDITOR'S ESTIMATE OF THE AVERAGE ANNUAL 538
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 539
BONDS TO PAY DEBT CHARGES ON THE BONDS; 540
(2) THE PROPOSED RATE OF THE TAX, IF ANY, FOR CURRENT 542
OPERATING EXPENSES, THE FIRST YEAR THE TAX WILL BE LEVIED, AND 543
THE NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED 544
FOR A CONTINUING PERIOD OF TIME; 545
(3) THE PROPOSED RATE OF THE TAX, IF ANY, FOR PERMANENT 547
IMPROVEMENTS, THE FIRST YEAR THE TAX WILL BE LEVIED, AND THE 548
NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED FOR 549
A CONTINUING PERIOD OF TIME.
THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX 551
BETWEEN CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS, IF 552
BOTH TAXES ARE PROPOSED. THE APPORTIONMENT MAY BUT NEED NOT BE 553
THE SAME FOR EACH YEAR OF THE TAX, BUT THE RESPECTIVE PORTIONS OF 554
THE RATE ACTUALLY LEVIED EACH YEAR FOR CURRENT OPERATING EXPENSES 555
AND PERMANENT IMPROVEMENTS SHALL BE LIMITED BY THE APPORTIONMENT. 556
THE RESOLUTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, 557
AND NO PUBLICATION OF IT IS NECESSARY OTHER THAN THAT PROVIDED IN
THE NOTICE OF ELECTION. THE BOARD OF EDUCATION SHALL CERTIFY A 558
COPY OF THE RESOLUTION, ALONG WITH COPIES OF THE AUDITOR'S 559
ESTIMATE AND ITS RESOLUTION UNDER DIVISION (A) OF THIS SECTION, 560
TO THE BOARD OF ELECTIONS IMMEDIATELY AFTER ITS ADOPTION. 561
(C) THE BOARD OF ELECTIONS SHALL MAKE THE ARRANGEMENTS FOR 564
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THE SUBMISSION OF THE QUESTION TO THE ELECTORS OF THE SCHOOL 565
DISTRICT, AND THE ELECTION SHALL BE CONDUCTED, CANVASSED, AND 566
CERTIFIED IN THE SAME MANNER AS REGULAR ELECTIONS IN THE DISTRICT 567
FOR THE ELECTION OF COUNTY OFFICERS. THE RESOLUTION SHALL BE PUT 568
BEFORE THE ELECTORS AS ONE BALLOT QUESTION, WITH A FAVORABLE VOTE 569
INDICATING APPROVAL OF THE BOND ISSUE, THE LEVY TO PAY DEBT 570
CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES, THE CURRENT 571
OPERATING EXPENSES LEVY, AND THE PERMANENT IMPROVEMENTS LEVY, IF 572
EITHER OR BOTH LEVIES ARE PROPOSED. THE BOARD OF ELECTIONS SHALL 573
PUBLISH NOTICE OF THE ELECTION IN ONE OR MORE NEWSPAPERS OF 574
GENERAL CIRCULATION IN THE SCHOOL DISTRICT ONCE A WEEK FOR FOUR 575
CONSECUTIVE WEEKS. THE NOTICE OF ELECTION SHALL STATE ALL OF THE
FOLLOWING: 576
(1) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE; 578
(2) THE PERMANENT IMPROVEMENTS FOR WHICH THE BONDS ARE TO 581
BE ISSUED;
(3) THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL 584
OF THE BONDS MAY BE PAID;
(4) THE ESTIMATED ADDITIONAL AVERAGE ANNUAL PROPERTY TAX 587
RATE TO PAY THE DEBT CHARGES ON THE BONDS, AS CERTIFIED BY THE 588
COUNTY AUDITOR;
(5) THE PROPOSED RATE OF THE ADDITIONAL TAX, IF ANY, FOR 590
CURRENT OPERATING EXPENSES; 591
(6) THE NUMBER OF YEARS THE CURRENT OPERATING EXPENSES TAX 594
WILL BE IN EFFECT, OR THAT IT WILL BE IN EFFECT FOR A CONTINUING 595
PERIOD OF TIME;
(7) THE PROPOSED RATE OF THE ADDITIONAL TAX, IF ANY, FOR 597
PERMANENT IMPROVEMENTS; 598
(8) THE NUMBER OF YEARS THE PERMANENT IMPROVEMENTS TAX 600
WILL BE IN EFFECT, OR THAT IT WILL BE IN EFFECT FOR A CONTINUING 601
PERIOD OF TIME;
(9) THE TIME AND PLACE OF THE SPECIAL ELECTION. 603
(D) THE FORM OF THE BALLOT FOR AN ELECTION UNDER THIS 606
SECTION IS AS FOLLOWS:
15
"SHALL THE .......... SCHOOL DISTRICT BE AUTHORIZED TO DO 609
THE FOLLOWING:
(1) ISSUE BONDS FOR THE PURPOSE OF .......... IN THE 611
PRINCIPAL AMOUNT OF $......, TO BE REPAID ANNUALLY OVER A MAXIMUM 613
PERIOD OF ...... YEARS, AND LEVY A PROPERTY TAX OUTSIDE THE
TEN-MILL LIMITATION, ESTIMATED BY THE COUNTY AUDITOR TO AVERAGE 614
OVER THE BOND REPAYMENT PERIOD ...... MILLS FOR EACH ONE DOLLAR 616
OF TAX VALUATION, WHICH AMOUNTS TO ...... (RATE EXPRESSED IN 617
CENTS OR DOLLARS AND CENTS, SUCH AS "36 CENTS" OR "$1.41") FOR 618
EACH $100 OF TAX VALUATION, TO PAY THE ANNUAL DEBT CHARGES ON THE 619
BONDS, AND TO PAY DEBT CHARGES ON ANY NOTES ISSUED IN
ANTICIPATION OF THOSE BONDS?" 620
IF EITHER A LEVY FOR PERMANENT IMPROVEMENTS OR A LEVY FOR 622
CURRENT OPERATING EXPENSES IS PROPOSED, OR BOTH ARE PROPOSED, THE 623
BALLOT ALSO SHALL CONTAIN THE FOLLOWING LANGUAGE, AS APPROPRIATE: 624
"(2) LEVY AN ADDITIONAL PROPERTY TAX TO PROVIDE FUNDS FOR 626
THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, RENOVATION, AND 627
FINANCING OF PERMANENT IMPROVEMENTS AT A RATE NOT EXCEEDING 628
....... MILLS FOR EACH ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS 629
TO ....... (RATE EXPRESSED IN CENTS OR DOLLARS AND CENTS) FOR
EACH $100 OF TAX VALUATION, FOR ...... (NUMBER OF YEARS OF THE 630
LEVY, OR A CONTINUING PERIOD OF TIME)? 631
(3) LEVY AN ADDITIONAL PROPERTY TAX TO PAY CURRENT 633
OPERATING EXPENSES AT A RATE NOT EXCEEDING ....... MILLS FOR EACH 634
ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE 635
EXPRESSED IN CENTS OR DOLLARS AND CENTS) FOR EACH $100 OF TAX 636
VALUATION, FOR ....... (NUMBER OF YEARS OF THE LEVY, OR A 637
CONTINUING PERIOD OF TIME)?
639
FOR THE BOND ISSUE AND LEVY (OR LEVIES) 640
642
AGAINST THE BOND ISSUE AND LEVY (OR LEVIES) 643
" 645
(E) THE BOARD OF ELECTIONS PROMPTLY SHALL CERTIFY THE 648
16
RESULTS OF THE ELECTION TO THE TAX COMMISSIONER AND THE COUNTY 649
AUDITOR OF THE COUNTY IN WHICH THE SCHOOL DISTRICT IS LOCATED. 650
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE FOR IT, 652
THE BOARD OF EDUCATION MAY PROCEED WITH ISSUANCE OF THE BONDS AND 653
WITH THE LEVY AND COLLECTION OF THE PROPERTY TAX OR TAXES AT THE 654
ADDITIONAL RATE OR ANY LESSER RATE IN EXCESS OF THE TEN-MILL 655
LIMITATION. ANY SECURITIES ISSUED BY THE BOARD OF EDUCATION 656
UNDER THIS SECTION ARE CHAPTER 133. SECURITIES, AS THAT TERM IS 658
DEFINED IN SECTION 133.01 OF THE REVISED CODE. 659
(F)(1) AFTER THE APPROVAL OF A TAX FOR CURRENT OPERATING 661
EXPENSES UNDER THIS SECTION AND PRIOR TO THE TIME THE FIRST 663
COLLECTION AND DISTRIBUTION FROM THE LEVY CAN BE MADE, THE BOARD 664
OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH 665
LEVY AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT 666
EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE 667
TAX TO BE COLLECTED DURING THE FIRST YEAR OF THE LEVY. 668
(2) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION FOR 670
PERMANENT IMPROVEMENTS HAVING A SPECIFIC PURPOSE, THE BOARD OF 671
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX 672
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING 673
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX 674
REMAINING TO BE COLLECTED IN EACH YEAR OVER A PERIOD OF FIVE 675
YEARS AFTER ISSUANCE OF THE NOTES. 676
(3) AFTER THE APPROVAL OF A TAX FOR GENERAL, ON-GOING 678
PERMANENT IMPROVEMENTS UNDER THIS SECTION, THE BOARD OF EDUCATION 680
MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX AND ISSUE 681
ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER 682
CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE COLLECTED 683
IN EACH YEAR OVER A SPECIFIED PERIOD OF YEARS, NOT EXCEEDING TEN, 684
AFTER ISSUANCE OF THE NOTES.
ANTICIPATION NOTES UNDER THIS SECTION SHALL BE ISSUED AS 687
PROVIDED IN SECTION 133.24 OF THE REVISED CODE. NOTES ISSUED 688
UNDER DIVISION (F)(1) OR (2) OF THIS SECTION SHALL HAVE PRINCIPAL 689
PAYMENTS DURING EACH YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A 690
17
PERIOD NOT TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT 691
IN THE YEAR OF THEIR ISSUANCE. NOTES ISSUED UNDER DIVISION 693
(F)(3) OF THIS SECTION SHALL HAVE PRINCIPAL PAYMENTS DURING EACH 694
YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED 695
TEN YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR 696
ISSUANCE.
(G) A TAX FOR CURRENT OPERATING EXPENSES OR FOR PERMANENT 698
IMPROVEMENTS LEVIED UNDER THIS SECTION FOR A SPECIFIED NUMBER OF 700
YEARS MAY BE RENEWED OR REPLACED IN THE SAME MANNER AS A TAX FOR 701
CURRENT OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED 702
UNDER SECTION 5705.21 OF THE REVISED CODE. A TAX FOR CURRENT 703
OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED UNDER 704
THIS SECTION FOR A CONTINUING PERIOD OF TIME MAY BE DECREASED IN 705
ACCORDANCE WITH SECTION 5705.261 OF THE REVISED CODE. 706
(H) THE SUBMISSION OF A QUESTION TO THE ELECTORS UNDER 709
THIS SECTION IS SUBJECT TO THE LIMITATION ON THE NUMBER OF 710
ELECTIONS THAT CAN BE HELD IN A YEAR UNDER SECTION 5705.214 OF 711
THE REVISED CODE.
Sec. 5739.021. (A) For the purpose of providing 720
additional general revenues for the county or supporting criminal 721
and administrative justice services in the county, or both, and 722
to pay the expenses of administering such levy, any county may 723
levy a tax at the rate of not more than one per cent at any 724
multiple of one-fourth of one per cent upon every retail sale 725
made in the county, except sales of watercraft and outboard 726
motors required to be titled pursuant to Chapter 1548. of the 727
Revised Code and sales of motor vehicles, and may increase the 728
rate of an existing tax to not more than one per cent at any 729
multiple of one-fourth of one per cent. 730
The tax shall be levied and the rate increased pursuant to 732
a resolution of the county commissioners. The resolution shall 733
state the purpose for which the tax is to be levied and the 734
number of years for which the tax is to be levied, or that it is 735
for a continuing period of time. If the tax is to be levied for 736
18
the purpose of providing additional general revenues and for the 737
purpose of supporting criminal and administrative justice 738
services, the resolution shall state the rate or amount of the 739
tax to be apportioned to each such purpose. The rate or amount 740
may be different for each year the tax is to be levied, but the 741
rates or amounts actually apportioned each year shall not be 742
different from that stated in the resolution for that year. A 743
certified copy of the resolution shall be delivered to the tax 744
commissioner either personally or by certified mail not later 745
than the sixtieth day prior to the date on which the tax is to 746
become effective. Prior to the adoption of any resolution under 747
this section, the board of county commissioners shall conduct two 748
public hearings on the resolution, the second hearing to be not 749
less than three nor more than ten days after the first. Notice 750
of the date, time, and place of the hearings shall be given by 751
publication in a newspaper of general circulation in the county 752
once a week on the same day of the week for two consecutive 753
weeks, the second publication being not less than ten nor more 754
than thirty days prior to the first hearing. If a petition for a 755
referendum is filed pursuant to sections 305.31 to 305.41 of the 757
Revised Code, the county auditor with whom the petition was filed 758
shall, within five days, notify the board of county commissioners 759
and the tax commissioner of the filing of the petition by 760
certified mail. If the board of elections with which the 761
petition was filed declares the petition invalid, the board of 762
elections shall, within five days, SHALL notify the board of 764
county commissioners and the tax commissioner of that declaration 765
by certified mail. If the board of elections declares the 767
petition to be invalid, the effective date of the tax or 768
increased rate of tax levied by this section shall be the first 769
day of the month following the expiration of thirty days from the 770
date the petition was declared invalid by the board of elections. 771
(B)(1) A resolution levying or increasing the rate of a 773
sales tax pursuant to this section shall become effective on the 774
19
first day of the month specified in the resolution but not 775
earlier than the first day of the month following the expiration 776
of sixty days from the date of its adoption, subject to a 777
referendum as provided in sections 305.31 to 305.41 of the 778
Revised Code, unless the resolution is adopted as an emergency 779
measure necessary for the immediate preservation of the public 780
peace, health, or safety, in which case it shall go into effect 781
on the first day of the month following the expiration of thirty 782
days from the date of notice by the board of county commissioners 783
to the tax commissioner of its adoption. The emergency MEASURE 784
shall receive an affirmative vote of all of the members of the 785
board of county commissioners and shall state the reasons for 786
such necessity. 787
(2)(a) A resolution that is not adopted as an emergency 789
measure may direct the board of elections to submit the question 790
of levying the tax or increasing the rate of tax to the electors 791
of the county at the next primary or general A SPECIAL election 793
in the county occurring HELD ON THE DATE SPECIFIED BY THE BOARD 794
OF COUNTY COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE 795
ELECTION OCCURS not less than seventy-five days after a certified 797
copy of such resolution is transmitted to the board of elections 798
AND THE ELECTION IS NOT HELD IN FEBRUARY OR AUGUST OF ANY YEAR. 799
Upon transmission of the resolution to the board of elections, 801
the board of county commissioners shall notify the tax
commissioner in writing of the levy question to be submitted to 802
the electors. No resolution adopted under division (B)(2)(a) of 803
this section shall go into effect unless approved by a majority 804
of those voting upon it and not until the first day of the month 805
following the expiration of thirty days from the date of notice 806
to the tax commissioner by the board of elections of the 807
affirmative vote. 808
(b) A resolution that is adopted as an emergency measure 810
shall go into effect as provided in division (B)(1) of this 811
section but may direct the board of elections to submit the 812
20
question of repealing the tax or increase in the rate of the tax 813
to the electors of the county at the next general election in the 814
county occurring not less than seventy-five days after a certifed 815
copy of the resolution is transmitted to the board of elections. 816
Upon transmission of the resolution to the board of elections, 817
the board of county commissioners shall notify the tax 818
commissioner in writing of the levy question to be submitted to 819
the electors. The ballot question shall be the same as that 820
prescribed in section 5739.022 of the Revised Code. The board of 821
elections shall notify the board of county commissioners and the 822
tax commissioner of the result of the election immediately after 823
the result has been declared. If a majority of the qualified 824
electors voting on the question of repealing the tax or increase 825
in the rate of the tax vote for repeal of the tax or repeal of 826
the increase, the board of county commissioners, on the first day 827
of the month following the expiration of thirty days after the 828
date it received notice of the result of the election, shall, in 829
the case of a repeal of the tax, cease to levy the tax, or, in 830
the case of a repeal of an increase in the rate of the tax, cease 831
to levy the increased rate and levy the tax at the rate at which 832
it was imposed immediately prior to the increase in rate. 833
(C) If a resolution is rejected at a referendum or if a 835
resolution adopted after January 1, 1982, as an emergency measure 836
is repealed by the electors pursuant to division (B)(2)(b) of 837
this section or section 5739.022 of the Revised Code, then for 838
one year after the date of the election at which the resolution 839
was rejected or repealed the board of county commissioners may 840
not adopt any resolution authorized by this section as an 841
emergency measure. 842
(D) The board of county commissioners, at any time while a 844
tax levied under this section is in effect, may by resolution 845
reduce the rate at which the tax is levied to a lower rate 846
authorized by this section. Any reduction in the rate at which 847
the tax is levied shall be made effective on the first day of the 848
21
month specified in the resolution but not sooner than the first 849
day of the month next following the thirtieth day after the 850
certification of the resolution to the tax commissioner. 851
(E) The tax on every retail sale subject to a tax levied 853
pursuant to this section shall be in addition to the tax levied 854
by section 5739.02 of the Revised Code and any tax levied 855
pursuant to section 5739.023 or 5739.026 of the Revised Code. 856
A county that levies a tax pursuant to this section shall 858
levy a tax at the same rate pursuant to section 5741.021 of the 859
Revised Code. 860
The additional tax levied by the county shall be collected 862
pursuant to section 5739.025 of the Revised Code. If the 863
additional tax or some portion thereof is levied for the purpose 864
of criminal and administrative justice services, the revenue from 865
the tax, or the amount or rate apportioned to that purpose, shall 866
be credited to a special fund created in the county treasury for 867
receipt of that revenue. 868
Any tax levied pursuant to this section is subject to the 870
exemptions provided in section 5739.02 of the Revised Code and in 871
addition shall not be applicable to sales not within the taxing 872
power of a county under the constitution of the United States or 873
the constitution of this state. 874
(F) For purposes of this section, a copy of a resolution 876
is "certified" when it contains a written statement attesting 877
that the copy is a true and exact reproduction of the original 878
resolution. 879
(G) If a board of commissioners intends to adopt a 881
resolution to levy a tax in whole or in part for the purpose of 882
criminal and administrative justice services, the board shall 883
prepare and make available at the first public hearing at which 884
the resolution is considered a statement containing the following 885
information: 886
(1) For each of the two preceding fiscal years, the amount 888
of expenditures made by the county from the county general fund 889
22
for the purpose of criminal and administrative justice services; 890
(2) For the fiscal year in which the resolution is 892
adopted, the board's estimate of the amount of expenditures to be 893
made by the county from the county general fund for the purpose 894
of criminal and administrative justice services; 895
(3) For each of the two fiscal years after the fiscal year 897
in which the resolution is adopted, the board's preliminary plan 898
for expenditures to be made from the county general fund for the 899
purpose of criminal and administrative justice services, both 900
under the assumption that the tax will be imposed for that 901
purpose and under the assumption that the tax would not be 902
imposed for that purpose, and for expenditures to be made from 903
the special fund created under division (E) of this section under 904
the assumption that the tax will be imposed for that purpose. 905
The board shall prepare the statement and the preliminary 907
plan using the best information available to the board at the 908
time the statement is prepared. Neither the statement nor the 909
preliminary plan shall be used as a basis to challenge the 910
validity of the tax in any court of competent jurisdiction, nor 911
shall the statement or preliminary plan limit the authority of 912
the board to appropriate, pursuant to section 5705.38 of the 913
Revised Code, an amount different from that specified in the 914
preliminary plan. 915
(H) As used in this section, "criminal and administrative 917
justice services" means the exercise by the county sheriff of all 918
powers and duties vested in that office by law; the exercise by 919
the county prosecuting attorney of all powers and duties vested 920
in that office by law; the exercise by any court in the county of 921
all powers and duties vested in that court; the exercise by the 922
clerk of the court of common pleas, any clerk of a municipal 923
court having jurisdiction throughout the county, or the clerk of 924
any county court of all powers and duties vested in the clerk by 925
law except, in the case of the clerk of the court of common 926
pleas, the titling of motor vehicles or watercraft pursuant to 927
23
Chapter 1548. or 4505. of the Revised Code; the exercise by the 928
county coroner of all powers and duties vested in that office by 929
law; making payments to any other public agency or a private, 930
nonprofit agency, the purposes of which in the county include the 931
diversion, adjudication, detention, or rehabilitation of 932
criminals or juvenile offenders; the operation and maintenance of 933
any detention facility, as defined in section 2921.01 of the 934
Revised Code; and the construction, acquisition, equipping, or 935
repair of such a detention facility, including the payment of any 936
debt charges incurred in the issuance of securities pursuant to 937
Chapter 133. of the Revised Code for the purpose of constructing, 938
acquiring, equipping, or repairing such a facility. 939
Sec. 5739.026. (A) A board of county commissioners may 948
levy a tax of one-fourth or one-half of one per cent on every 949
retail sale in the county, except sales of watercraft and 950
outboard motors required to be titled pursuant to Chapter 1548. 951
of the Revised Code and sales of motor vehicles, and may increase 952
an existing rate of one-fourth of one per cent to one-half of one 953
per cent, to pay the expenses of administering the tax and, 954
except as provided in division (A)(6) of this section, for any 955
one or more of the following purposes: 956
(1) To provide additional revenues for the payment of 958
bonds or notes issued in anticipation of bonds issued by a 959
convention facilities authority established by the board of 960
county commissioners under Chapter 351. of the Revised Code and 961
to provide additional operating revenues for the convention 962
facilities authority; 963
(2) To provide additional revenues for a transit authority 965
operating in the county; 966
(3) To provide additional revenue for the county's general 968
fund; 969
(4) To provide additional revenue for permanent 971
improvements within the county to be distributed by the community 972
improvements board in accordance with section 307.283 and to pay 973
24
principal, interest, and premium on bonds issued under section 974
133.312 of the Revised Code; 975
(5) To provide additional revenue for the acquisition, 977
construction, equipping, or repair of any specific permanent 978
improvement or any class or group of permanent improvements, 979
which improvement or class or group of improvements shall be 980
enumerated in the resolution required by division (D) of this 981
section, and to pay principal, interest, premium, and other costs 982
associated with the issuance of bonds or notes in anticipation of 983
bonds issued pursuant to Chapter 133. of the Revised Code for the 984
acquisition, construction, equipping, or repair of the specific 985
permanent improvement or class or group of permanent 986
improvements; 987
(6) To provide revenue for the implementation and 989
operation of a 9-1-1 system in the county. If the tax is levied 990
or the rate increased exclusively for such purpose, the tax shall 991
not be levied or the rate increased for more than five years. At 992
the end of the last year the tax is levied or the rate increased, 993
any balance remaining in the special fund established for such 994
purpose shall remain in that fund and be used exclusively for 995
such purpose until the fund is completely expended, and, 996
notwithstanding section 5705.16 of the Revised Code, the board of 997
county commissioners shall not petition for the transfer of money 998
from such special fund, and the tax commissioner shall not 999
approve such a petition. 1,000
If the tax is levied or the rate increased for such purpose 1,002
for more than five years, the board of county commissioners also 1,003
shall levy the tax or increase the rate of the tax for one or 1,004
more of the purposes described in divisions (A)(1) to (5) of this 1,005
section and shall prescribe the method for allocating the 1,006
revenues from the tax each year in the manner required by 1,007
division (C) of this section. 1,008
(7) To provide additional revenue for the operation or 1,010
maintenance of a detention facility, as that term is defined 1,011
25
under division (F) of section 2921.01 of the Revised Code.; 1,012
(8) To provide revenue to finance the construction or 1,015
renovation of a sports facility, but only if the tax is levied 1,016
for that purpose in the manner prescribed by section 5739.028 of 1,017
the Revised Code.
As used in division (A)(8) of this section: 1,019
(a) "Sports facility" means a facility intended to house 1,022
major league professional athletic teams. 1,023
(b) "Constructing" or "construction" includes providing 1,026
fixtures, furnishings, and equipment.
Pursuant to section 755.171 of the Revised Code, a board of 1,028
county commissioners may pledge and contribute revenue from a tax 1,029
levied for the purpose of division (A)(5) of this section to the 1,031
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 1,033
per cent, unless a portion of the rate of an existing tax levied 1,034
under section 5739.023 of the Revised Code has been reduced, and 1,035
the rate of tax levied under this section has been increased, 1,036
pursuant to section 5739.028 of the revised code, in which case 1,037
the aggregate of the rates of tax levied under this section and 1,038
section 5739.023 of the Revised Code shall be a multiple of 1,039
one-fourth of one per cent. The tax shall be levied and the rate 1,040
increased pursuant to a resolution adopted by a majority of the 1,042
members of the board.
Prior to the adoption of any resolution to levy the tax or 1,044
to increase the rate of tax exclusively for the purpose set forth 1,045
in division (A)(3) of this section, the board of county 1,046
commissioners shall conduct two public hearings on the 1,047
resolution, the second hearing to be no fewer than three nor more 1,048
than ten days after the first. Notice of the date, time, and 1,049
place of the hearings shall be given by publication in a 1,050
newspaper of general circulation in the county once a week on the 1,051
same day of the week for two consecutive weeks, the second 1,052
26
publication being no fewer than ten nor more than thirty days 1,053
prior to the first hearing. The resolution shall become 1,054
effective on the first day of the month specified in the 1,055
resolution but not earlier than the first day of the month 1,056
following the expiration of sixty days from the date of its 1,057
adoption, subject to a referendum as provided in sections 305.31 1,058
to 305.41 of the Revised Code, unless the resolution is adopted 1,059
as an emergency measure necessary for the immediate preservation 1,060
of the public peace, health, or safety, in which case it shall go 1,061
into effect on the first day of the month following the 1,062
expiration of thirty days from the date of notice by the board of 1,063
county commissioners to the tax commissioner of its adoption. 1,064
The emergency measure shall receive an affirmative vote of all of 1,065
the members of the board of county commissioners and shall state 1,066
the reasons for the necessity. 1,067
If the tax is for more than one of the purposes set forth 1,070
in division (A)(1) to (7) of this section or is exclusively for 1,072
one of the purposes set forth in division (A)(1), (2), (4), (5), 1,073
(6), or (7) of this section, the resolution shall not go into 1,074
effect unless it is approved by a majority of the electors voting 1,076
on the question of the tax. 1,077
(B) The board of county commissioners shall adopt a 1,079
resolution under section 351.02 of the Revised Code creating the 1,080
convention facilities authority, or under section 307.283 of the 1,081
Revised Code creating the community improvements board, before 1,082
adopting a resolution levying a tax for the purpose of a 1,083
convention facilities authority under division (A)(1) of this 1,084
section or for the purpose of a community improvements board 1,085
under division (A)(4) of this section. 1,086
(C)(1) If the tax is to be used for more than one of the 1,088
purposes set forth in divisions (A)(1) to (7) of this section, 1,089
the board of county commissioners shall establish the method that 1,090
will be used to determine the amount or proportion of the tax 1,091
revenue received by the county during each year that will be 1,092
27
distributed for each of those purposes, including, if applicable, 1,093
provisions governing the reallocation of a convention facilities 1,094
authority's allocation if the authority is dissolved while the 1,095
tax is in effect. The allocation method may provide that 1,096
different proportions or amounts of the tax shall be distributed 1,097
among the purposes in different years, but it shall clearly 1,098
describe the method that will be used for each year. Except as 1,099
otherwise provided in division (C)(2) of this section, the 1,100
allocation method established by the board is not subject to 1,101
amendment during the life of the tax. 1,102
(2) Subsequent to holding a public hearing on the proposed 1,104
amendment, the board of county commissioners may amend the 1,105
allocation method established under division (C)(1) of this 1,106
section for any year if the amendment is approved by the 1,107
governing board of each entity whose allocation for the year 1,108
would be reduced by the proposed amendment. In the case of a tax 1,109
that is levied for a continuing period of time, the board may not 1,110
so amend the allocation method for any year before the sixth year 1,111
that the tax is in effect. 1,112
(a) If the additional revenues provided to the convention 1,114
facilities authority are pledged by the authority for the payment 1,115
of convention facilities authority revenue bonds for as long as 1,116
such bonds are outstanding, no reduction of the authority's 1,117
allocation of the tax shall be made for any year except to the 1,118
extent that the reduced authority allocation, when combined with 1,119
the authority's other revenues pledged for that purpose, is 1,120
sufficient to meet the debt service requirements for that year on 1,121
such bonds. 1,122
(b) If the additional revenues provided to the county are 1,124
pledged by the county for the payment of bonds or notes issued 1,125
under Chapter 133. of the Revised Code, for as long as such bonds 1,126
or notes are outstanding, no reduction of the county's or the 1,127
community improvements board's allocation of the tax shall be 1,128
made for any year except to the extent that the reduced county or 1,129
28
community improvements board allocation is sufficient to meet the 1,130
debt service requirements for that year on such bonds or notes. 1,131
(c) If the additional revenues provided to the transit 1,133
authority are pledged by the authority for the payment of revenue 1,134
bonds issued under section 306.37 of the Revised Code, for as 1,135
long as such bonds are outstanding, no reduction of the 1,136
authority's allocation of tax shall be made for any year except 1,137
to the extent that the authority's reduced allocation, when 1,138
combined with the authority's other revenues pledged for that 1,139
purpose, is sufficient to meet the debt service requirements for 1,140
that year on such bonds. 1,141
(D)(1) The resolution levying the tax or increasing the 1,143
rate of tax shall state the rate of the tax or the rate of the 1,144
increase; the purpose or purposes for which it is to be levied; 1,145
the number of years for which it is to be levied or that it is 1,146
for a continuing period of time; the allocation method required 1,147
by division (C) of this section; and if required to be submitted 1,148
to the electors of the county under division (A) of this section, 1,149
the date of the election at which the proposal shall be submitted 1,150
to the electors of the county, which shall be not less than 1,151
seventy-five days after the certification of a copy of the 1,152
resolution to the board of elections AND, IF THE TAX IS TO BE 1,153
LEVIED EXCLUSIVELY FOR THE PURPOSE SET FORTH IN DIVISION (A)(3) 1,154
OF THIS SECTION, SHALL NOT OCCUR IN FEBRUARY OR AUGUST OF ANY 1,155
YEAR. Upon certification of the resolution to the board of 1,157
elections, the board of county commissioners shall notify the tax 1,158
commissioner in writing of the levy question to be submitted to 1,159
the electors. If approved by a majority of the electors, the tax 1,160
shall become effective on the first day of the month specified in 1,161
the resolution but not earlier than the first day of the month 1,162
next following the thirtieth day following the certification of 1,163
the results of the election to the board of county commissioners 1,164
and the tax commissioner by the board of elections. 1,165
(2)(a) A resolution specifying that the tax is to be used 1,167
29
exclusively for the purpose set forth in division (A)(3) of this 1,168
section that is not adopted as an emergency measure may direct 1,169
the board of elections to submit the question of levying the tax 1,170
or increasing the rate of the tax to the electors of the county 1,171
at the next primary or general A SPECIAL election in the county 1,173
occurring HELD ON THE DATE SPECIFIED BY THE BOARD OF COUNTY 1,174
COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE ELECTION
OCCURS not less than seventy-five days after the resolution is 1,175
certified to the board of elections AND THE ELECTION IS NOT HELD 1,176
IN FEBRUARY OR AUGUST OF ANY YEAR. Upon certification of the 1,177
resolution to the board of elections, the board of county 1,178
commissioners shall notify the tax commissioner in writing of the 1,179
levy question to be submitted to the electors. No resolution 1,180
adopted under division (D)(2)(a) of this section shall go into 1,181
effect unless approved by a majority of those voting upon it and 1,182
not until the first day of the month specified in the resolution 1,183
but not earlier than the first day of the month following the 1,184
expiration of thirty days from the date of the notice to the tax 1,185
commissioner by the board of elections of the affirmative vote. 1,186
(b) A resolution specifying that the tax is to be used 1,188
exclusively for the purpose set forth in division (A)(3) of this 1,189
section that is adopted as an emergency measure shall become 1,190
effective as provided in division (A) of this section but may 1,191
direct the board of elections to submit the question of repealing 1,192
the tax or increase in the rate of the tax to the electors of the 1,193
county at the next general election in the county occurring not 1,194
less than seventy-five days after the resolution is certified to 1,195
the board of elections. Upon certification of the resolution to 1,196
the board of elections, the board of county commissioners shall 1,197
notify the tax commissioner in writing of the levy question to be 1,198
submitted to the electors. The ballot question shall be the same 1,199
as that prescribed in section 5739.022 of the Revised Code. The 1,200
board of elections shall notify the board of county commissioners 1,201
and the tax commissioner of the result of the election 1,202
30
immediately after the result has been declared. If a majority of 1,203
the qualified electors voting on the question of repealing the 1,204
tax or increase in the rate of the tax vote for repeal of the tax 1,205
or repeal of the increase, the board of county commissioners, on 1,206
the first day of the month following the expiration of thirty 1,207
days after the date it received notice of the result of the 1,208
election, shall, in the case of a repeal of the tax, cease to 1,209
levy the tax, or, in the case of a repeal of an increase in the 1,210
rate of the tax, cease to levy the increased rate and levy the 1,211
tax at the rate at which it was imposed immediately prior to the 1,212
increase in rate. 1,213
(E) The tax levied pursuant to this section shall be in 1,215
addition to the tax levied by section 5739.02 of the Revised Code 1,216
and any tax levied pursuant to section 5739.021 or 5739.023 of 1,217
the Revised Code. 1,218
A county that levies a tax pursuant to this section shall 1,220
levy a tax at the same rate pursuant to section 5741.023 of the 1,221
Revised Code. 1,222
The additional tax levied by the county shall be collected 1,224
pursuant to section 5739.025 of the Revised Code. 1,225
Any tax levied pursuant to this section is subject to the 1,227
exemptions provided in section 5739.02 of the Revised Code and in 1,228
addition shall not be applicable to sales not within the taxing 1,229
power of a county under the constitution of the United States or 1,230
the constitution of this state. 1,231
Sec. 5739.028. As used in this section "sports facility" 1,240
and "constructing" have the same meanings as in division (A)(8) 1,241
of section 5739.026 of the Revised Code. 1,242
This section applies only to taxes levied pursuant to 1,244
sections 5739.023 and 5741.022 of the Revised Code by a regional 1,246
transit authority created under section 306.31 of the Revised 1,247
Code for a continuing period of time and at an aggregate rate, on 1,248
the effective date of this section, greater than one-half of one 1,249
per cent on every retail sale made in the territory of the 1,250
31
transit authority.
The board of county commissioners of the most populous 1,252
county in the territory of a regional transit authority levying a 1,253
tax to which this section applies may adopt a resolution not 1,254
later than one hundred eighty days after the effective date of 1,255
this section proposing to reduce the rate of such a tax and to 1,257
increase by the same extent the rate of tax levied under sections 1,258
5739.026 and 5741.023 of the Revised Code for the purpose of 1,259
constructing or renovating a sports facility. The total 1,260
reduction in the rate of taxes levied by a transit authority and 1,261
the increase in the rate of tax levied for the purpose of 1,262
constructing or renovating a sports facility shall not exceed 1,263
one-tenth of one per cent upon retail sales made in the territory 1,264
of the transit authority; provided, the amount of taxes received 1,265
by the county for the purpose of constructing or renovating a 1,266
sports facility under this section shall not exceed four million 1,268
five hundred thousand dollars in any calendar year. Any amounts
received by a county in a calendar year in excess of four million 1,269
five hundred thousand dollars pursuant to this section shall be 1,270
paid to the transit authority by the county within forty-five 1,271
days following receipt by the county. 1,272
The resolution shall specify that the rate of tax levied by 1,275
the transit authority will be reduced and that a tax will be 1,276
levied at the same rate for the purpose of constructing or 1,277
renovating a sports facility; the rate by which the tax levied by 1,278
the transit authority will be reduced and by which the tax levied 1,279
for the purpose of constructing or renovating a sports facility 1,280
will be increased; the date the rates levied for those purposes 1,281
will be reduced and increased, respectively; and the number of 1,283
years the rate levied by a transit authority will be reduced and 1,284
the rate levied for constructing or renovating a sports facility 1,285
will be increased. The date the rate levied by the transit 1,286
authority will be reduced and the rate levied for the purpose of 1,287
constructing or renovating a sports facility will be increased
32
shall not be earlier than the first day of the month that begins 1,288
at least sixty days after the day the election on the question is 1,289
conducted unless the board of county commissioners levies a tax 1,290
under one or more of sections 307.697, 4301.421, 5743.024, and 1,291
5743.323 of the Revised Code on the effective date of this 1,292
section, in which case the date the rate levied by the transit 1,293
authority will be reduced and the rate levied for the purpose of 1,294
constructing or renovating a sports facility will be increased 1,295
shall not be earlier than the first day following the latest day 1,296
on which any of the taxes levied under one of those sections on
the effective date of this amendment may be levied as prescribed 1,298
by the resolution levying that tax. The number of years the rate 1,299
of the existing tax may be reduced and the rate of tax may be 1,300
levied for constructing or renovating a sports facility may be 1,301
any number of years as specified in the resolution, or for a 1,302
continuing period of time if so specified in the resolution. 1,303
Before a resolution adopted under this section may take 1,305
effect, the board of county commissioners shall submit the 1,306
resolution to the approval of the electors of the county, and the 1,307
resolution shall be approved by a majority of voters voting on 1,308
the question. Upon adoption of the resolution, the board of
county commissioners shall certify a copy of the resolution to 1,309
the board of elections of the county and to the tax commissioner, 1,310
and the board of elections shall submit the question at the next 1,311
primary or general A SPECIAL election occurring HELD ON THE DATE 1,313
SPECIFIED BY THE BOARD OF COUNTY COMMISSIONERS IN THE RESOLUTION, 1,314
PROVIDED THAT THE ELECTION OCCURS not less than seventy-five days 1,315
after the resolution is certified to the board of elections AND 1,316
THE ELECTION IS NOT HELD IN FEBRUARY OR AUGUST OF ANY YEAR. The 1,317
board of county commissioners shall certify the copy of the 1,319
resolution to the board of elections in the manner prescribed
under section 3505.071 of the Revised Code. The board of 1,321
elections shall certify the results of the election to the board 1,322
of county commissioners and to the tax commissioner. If the 1,323
33
question is approved by a majority of electors voting on the 1,325
question, the rate of tax imposed under sections 5739.023 and 1,326
5741.022 of the Revised Code shall be reduced, and the rate of 1,327
tax levied for constructing or renovating a sports facility under 1,328
sections 5739.026 and 5741.023 of the Revised Code shall be 1,329
increased by the same amount, on the date specified in the
resolution. 1,330
If revenue from a tax levied under sections 5739.023 and 1,332
5741.022 of the Revised Code and subject to reduction under this 1,333
section is pledged to the payment of bonds, notes, or notes in 1,334
anticipation of bonds, the board of county commissioners adopting 1,335
a resolution under this section shall provide sufficient revenue 1,336
from the tax for the repayment of debt charges on those bonds or 1,337
notes, unless an adequate substitute for payment of those charges 1,338
is provided by the transit authority. 1,339
Sec. 5748.01. As used in this chapter: 1,348
(A) "School district income tax" means an income tax 1,350
adopted under either ONE of the following: 1,351
(1) Former section 5748.03 of the Revised Code as it 1,353
existed prior to its repeal by Amended Substitute House Bill No. 1,354
291 of the 115th general assembly; 1,355
(2) Section 5748.03 of the Revised Code as enacted in 1,357
Substitute Senate Bill No. 28 of the 118th general assembly; 1,358
(3) SECTION 5748.08 OF THE REVISED CODE AS ENACTED IN 1,360
AMENDED SUBSTITUTE SENATE BILL NO. 17 OF THE 122nd GENERAL 1,362
ASSEMBLY.
(B) "Individual" means an individual subject to the tax 1,364
levied by section 5747.02 of the Revised Code. 1,365
(C) "Estate" means an estate subject to the tax levied by 1,367
section 5747.02 of the Revised Code. 1,368
(D) "Taxable year" means a taxable year as defined in 1,370
division (M) of section 5747.01 of the Revised Code. 1,371
(E) "Taxable income" means: 1,373
(1) In the case of an individual, adjusted gross income 1,375
34
for the taxable year as defined in division (A) of section 1,376
5747.01 of the Revised Code, less the exemptions provided by 1,377
section 5747.02 of the Revised Code; 1,378
(2) In the case of an estate, taxable income for the 1,380
taxable year as defined in division (S) of section 5747.01 of the 1,381
Revised Code. 1,382
(F) Except as provided in section 5747.25 of the Revised 1,384
Code, "resident" of the school district means: 1,385
(1) An individual who is a resident of this state as 1,387
defined in division (I) of section 5747.01 of the Revised Code 1,388
during all or a portion of the taxable year and who, during all 1,389
or a portion of such period of state residency, is domiciled in 1,390
the school district or lives in and maintains a permanent place 1,391
of abode in the school district; 1,392
(2) An estate of a decedent who, at the time of his death, 1,394
was domiciled in the school district. 1,395
(G) "School district income" means: 1,397
(1) With respect to an individual, the portion of the 1,399
taxable income of an individual that is received by the 1,400
individual during the portion of the taxable year that the 1,401
individual is a resident of the school district and the school 1,402
district income tax is in effect in that school district. An 1,403
individual may have school district income with respect to more 1,404
than one school district. 1,405
(2) With respect to an estate, the taxable income of the 1,407
estate for the portion of the taxable year that the school 1,408
district income tax is in effect in that school district. 1,409
(H) "Taxpayer" means an individual or estate having school 1,411
district income upon which a school district income tax is 1,412
imposed. 1,413
(I) "School district purposes" means any of the purposes 1,415
for which a tax may be levied pursuant to section 5705.21 of the 1,416
Revised Code. 1,417
Sec. 5748.05. After the approval by the electors of a 1,426
35
resolution under section 5748.03 OR 5748.08 of the Revised Code 1,428
to impose a school district income tax to provide an increase in 1,429
current operating revenues or in current revenues for permanent 1,430
improvements and prior to the time when the first payment to the 1,431
district from the tax can be made, a board of education may 1,432
anticipate a fraction of the proceeds of the tax and issue 1,433
anticipation notes in an amount not exceeding fifty per cent of 1,434
the total estimated proceeds of the tax to be collected for its 1,435
first year of collection as estimated by the tax commissioner. 1,436
The anticipation notes are Chapter 133. securities and shall be 1,437
issued as provided in section 133.24 of the Revised Code as if 1,438
property tax anticipation notes. The notes shall have principal 1,439
payments during each year after their year of issuance over a 1,440
period not to exceed five years and, if determined by the board 1,441
of education, during the year of their issuance. The legislation 1,442
authorizing issuance of the notes may also provide for the annual 1,443
levy and collection of voted ad valorem property taxes levied for 1,444
the applicable purpose for which the notes are issued and for the 1,445
application of the proceeds of the levy to the extent necessary 1,446
to pay annual debt charges on the notes. 1,447
Sec. 5748.08. (A) THE BOARD OF EDUCATION OF A CITY, 1,450
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 1,451
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 1,452
IT MAY BE NECESSARY FOR THE SCHOOL DISTRICT TO DO ALL OF THE 1,453
FOLLOWING:
(1) RAISE A SPECIFIED AMOUNT OF MONEY FOR SCHOOL DISTRICT 1,455
PURPOSES BY LEVYING AN ANNUAL TAX ON THE SCHOOL DISTRICT INCOME 1,456
OF INDIVIDUALS AND ESTATES; 1,457
(2) ISSUE GENERAL OBLIGATION BONDS FOR PERMANENT 1,459
IMPROVEMENTS, STATING IN THE RESOLUTION THE NECESSITY AND PURPOSE 1,460
OF THE BOND ISSUE AND THE AMOUNT, APPROXIMATE DATE, ESTIMATED 1,461
RATE OF INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE 1,462
PRINCIPAL OF THE BONDS MAY BE PAID; 1,463
(3) LEVY A TAX OUTSIDE THE TEN-MILL LIMITATION TO PAY DEBT 1,466
36
CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES; 1,467
(4) SUBMIT THE QUESTION OF THE SCHOOL DISTRICT INCOME TAX 1,469
AND BOND ISSUE TO THE ELECTORS OF THE DISTRICT AT A SPECIAL 1,470
ELECTION. 1,471
ON ADOPTION OF THE RESOLUTION, THE BOARD SHALL CERTIFY A 1,473
COPY OF IT TO THE TAX COMMISSIONER AND THE COUNTY AUDITOR NO 1,474
LATER THAN NINETY DAYS PRIOR TO THE DATE OF THE SPECIAL ELECTION 1,476
AT WHICH THE BOARD INTENDS TO PROPOSE THE INCOME TAX AND BOND 1,477
ISSUE. NOT LATER THAN TEN DAYS OF RECEIPT OF THE RESOLUTION, THE 1,478
TAX COMMISSIONER, IN THE SAME MANNER AS REQUIRED BY DIVISION (A) 1,479
OF SECTION 5748.02 OF THE REVISED CODE, SHALL ESTIMATE THE RATES 1,481
DESIGNATED IN DIVISION (A)(1) AND (2) OF THAT SECTION AND CERTIFY 1,483
THEM TO THE BOARD. NOT LATER THAN TEN DAYS OF RECEIPT OF THE 1,484
RESOLUTION, THE COUNTY AUDITOR SHALL ESTIMATE AND CERTIFY TO THE 1,485
BOARD THE AVERAGE ANNUAL PROPERTY TAX RATE REQUIRED THROUGHOUT 1,486
THE STATED MATURITY OF THE BONDS TO PAY DEBT CHARGES ON THE 1,487
BONDS, IN THE SAME MANNER AS UNDER DIVISION (C) OF SECTION 133.18 1,489
OF THE REVISED CODE. 1,490
(B) ON RECEIPT OF THE TAX COMMISSIONER'S AND COUNTY 1,493
AUDITOR'S CERTIFICATIONS PREPARED UNDER DIVISION (A) OF THIS 1,494
SECTION, THE BOARD OF EDUCATION OF THE CITY, LOCAL, OR EXEMPTED 1,495
VILLAGE SCHOOL DISTRICT, BY A VOTE OF TWO-THIRDS OF ALL ITS 1,496
MEMBERS, MAY ADOPT A RESOLUTION PROPOSING FOR A SPECIFIED NUMBER 1,497
OF YEARS OR FOR A CONTINUING PERIOD OF TIME THE LEVY OF AN ANNUAL 1,498
TAX FOR SCHOOL DISTRICT PURPOSES ON THE SCHOOL DISTRICT INCOME OF 1,500
INDIVIDUALS AND OF ESTATES AND DECLARING THAT THE AMOUNT OF TAXES 1,501
THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION WILL BE
INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE PRESENT AND 1,502
FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT IS NECESSARY 1,503
TO ISSUE GENERAL OBLIGATION BONDS OF THE SCHOOL DISTRICT FOR 1,504
SPECIFIED PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX IN 1,506
EXCESS OF THE TEN-MILL LIMITATION TO PAY THE DEBT CHARGES ON THE 1,507
BONDS AND ANY ANTICIPATORY SECURITIES; AND THAT THE QUESTION OF
THE BONDS AND TAXES SHALL BE SUBMITTED TO THE ELECTORS OF THE 1,509
37
SCHOOL DISTRICT AT A SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER 1,510
THAN SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO 1,511
THE BOARD OF ELECTIONS, AND THE DATE OF WHICH SHALL BE CONSISTENT 1,512
WITH SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL 1,513
SPECIFY ALL OF THE FOLLOWING: 1,514
(1) THE PURPOSE FOR WHICH THE SCHOOL DISTRICT INCOME TAX 1,516
IS TO BE IMPOSED AND THE RATE OF THE TAX, WHICH SHALL BE THE RATE 1,518
SET FORTH IN THE TAX COMMISSIONER'S CERTIFICATION ROUNDED TO THE 1,519
NEAREST ONE-FOURTH OF ONE PER CENT;
(2) THE NUMBER OF YEARS THE TAX WILL BE LEVIED, OR THAT IT 1,522
WILL BE LEVIED FOR A CONTINUING PERIOD OF TIME;
(3) THE DATE ON WHICH THE TAX SHALL TAKE EFFECT, WHICH 1,524
SHALL BE THE FIRST DAY OF JANUARY OF ANY YEAR FOLLOWING THE YEAR 1,527
IN WHICH THE QUESTION IS SUBMITTED;
(4) THE COUNTY AUDITOR'S ESTIMATE OF THE AVERAGE ANNUAL 1,529
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 1,530
BONDS TO PAY DEBT CHARGES ON THE BONDS. 1,531
(C) A RESOLUTION ADOPTED UNDER DIVISION (B) OF THIS 1,534
SECTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO 1,535
PUBLICATION OF THE RESOLUTION SHALL BE NECESSARY OTHER THAN THAT 1,536
PROVIDED FOR IN THE NOTICE OF ELECTION. IMMEDIATELY AFTER ITS 1,537
ADOPTION AND AT LEAST SEVENTY-FIVE DAYS PRIOR TO THE ELECTION AT 1,538
WHICH THE QUESTION WILL APPEAR ON THE BALLOT, THE BOARD OF 1,539
EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION, ALONG WITH 1,540
COPIES OF THE AUDITOR'S ESTIMATE AND ITS RESOLUTION UNDER 1,541
DIVISION (A) OF THIS SECTION, TO THE BOARD OF ELECTIONS OF THE 1,543
PROPER COUNTY. THE BOARD OF EDUCATION SHALL MAKE THE 1,544
ARRANGEMENTS FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS 1,545
OF THE SCHOOL DISTRICT, AND THE ELECTION SHALL BE CONDUCTED, 1,546
CANVASSED, AND CERTIFIED IN THE SAME MANNER AS REGULAR ELECTIONS 1,547
IN THE DISTRICT FOR THE ELECTION OF COUNTY OFFICERS. 1,548
THE RESOLUTION SHALL BE PUT BEFORE THE ELECTORS AS ONE 1,550
BALLOT QUESTION, WITH A MAJORITY VOTE INDICATING APPROVAL OF THE 1,551
SCHOOL DISTRICT INCOME TAX, THE BOND ISSUE, AND THE LEVY TO PAY 1,552
38
DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES. THE 1,553
BOARD OF ELECTIONS SHALL PUBLISH THE NOTICE OF THE ELECTION IN 1,555
ONE OR MORE NEWSPAPERS OF GENERAL CIRCULATION IN THE SCHOOL 1,556
DISTRICT ONCE A WEEK FOR FOUR CONSECUTIVE WEEKS. THE NOTICE OF 1,557
ELECTION SHALL STATE ALL OF THE FOLLOWING: 1,558
(1) THE QUESTIONS TO BE SUBMITTED TO THE ELECTORS; 1,560
(2) THE RATE OF THE SCHOOL DISTRICT INCOME TAX; 1,562
(3) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE; 1,565
(4) THE PERMANENT IMPROVEMENTS FOR WHICH THE BONDS ARE TO 1,568
BE ISSUED;
(5) THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL 1,570
OF THE BONDS MAY BE PAID; 1,571
(6) THE ESTIMATED ADDITIONAL AVERAGE ANNUAL PROPERTY TAX 1,573
RATE TO PAY THE DEBT CHARGES ON THE BONDS, AS CERTIFIED BY THE 1,574
COUNTY AUDITOR; 1,575
(7) THE TIME AND PLACE OF THE SPECIAL ELECTION. 1,577
(D) THE FORM OF THE BALLOT ON A QUESTION SUBMITTED TO THE 1,580
ELECTORS UNDER THIS SECTION SHALL BE AS FOLLOWS: 1,581
"SHALL THE ........ SCHOOL DISTRICT BE AUTHORIZED TO DO 1,583
BOTH OF THE FOLLOWING: 1,584
(1) IMPOSE AN ANNUAL INCOME TAX OF ...... (STATE THE 1,586
PROPOSED RATE OF TAX) ON THE SCHOOL DISTRICT INCOME OF 1,587
INDIVIDUALS AND OF ESTATES, FOR ........ (STATE THE NUMBER OF 1,588
YEARS THE TAX WOULD BE LEVIED, OR THAT IT WOULD BE LEVIED FOR A 1,589
CONTINUING PERIOD OF TIME), BEGINNING ........ (STATE THE DATE 1,590
THE TAX WOULD FIRST TAKE EFFECT), FOR THE PURPOSE OF ........ 1,591
(STATE THE PURPOSE OF THE TAX)? 1,592
(2) ISSUE BONDS FOR THE PURPOSE OF ....... IN THE 1,594
PRINCIPAL AMOUNT OF $......, TO BE REPAID ANNUALLY OVER A MAXIMUM 1,596
PERIOD OF ....... YEARS, AND LEVY A PROPERTY TAX OUTSIDE THE 1,597
TEN-MILL LIMITATION ESTIMATED BY THE COUNTY AUDITOR TO AVERAGE 1,598
OVER THE BOND REPAYMENT PERIOD ....... MILLS FOR EACH ONE DOLLAR 1,599
OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE EXPRESSED IN 1,600
CENTS OR DOLLARS AND CENTS, SUCH AS "36 CENTS" OR "$1.41") FOR 1,601
39
EACH $100 OF TAX VALUATION, TO PAY THE ANNUAL DEBT CHARGES ON THE
BONDS, AND TO PAY DEBT CHARGES ON ANY NOTES ISSUED IN 1,602
ANTICIPATION OF THOSE BONDS? 1,603
1,606
FOR THE INCOME TAX AND BOND ISSUE 1,607
1,608
AGAINST THE INCOME TAX AND BOND ISSUE 1,609
" 1,610
(E) THE BOARD OF ELECTIONS PROMPTLY SHALL CERTIFY THE 1,614
RESULTS OF THE ELECTION TO THE TAX COMMISSIONER AND THE COUNTY 1,615
AUDITOR OF THE COUNTY IN WHICH THE SCHOOL DISTRICT IS LOCATED. 1,616
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE IN 1,617
FAVOR OF IT, THE INCOME TAX AND THE APPLICABLE PROVISIONS OF 1,619
CHAPTER 5747. OF THE REVISED CODE SHALL TAKE EFFECT ON THE DATE 1,622
SPECIFIED IN THE RESOLUTION, AND THE BOARD OF EDUCATION MAY
PROCEED WITH ISSUANCE OF THE BONDS AND WITH THE LEVY AND 1,623
COLLECTION OF THE PROPERTY TAXES TO PAY DEBT CHARGES ON THE 1,624
BONDS, AT THE ADDITIONAL RATE OR ANY LESSER RATE IN EXCESS OF THE 1,626
TEN-MILL LIMITATION. ANY SECURITIES ISSUED BY THE BOARD OF
EDUCATION UNDER THIS SECTION ARE CHAPTER 133. SECURITIES, AS THAT 1,629
TERM IS DEFINED IN SECTION 133.01 OF THE REVISED CODE. 1,631
(F) AFTER APPROVAL OF A QUESTION UNDER THIS SECTION, THE 1,634
BOARD OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF 1,635
THE SCHOOL DISTRICT INCOME TAX IN ACCORDANCE WITH SECTION 5748.05 1,636
OF THE REVISED CODE. ANY ANTICIPATION NOTES UNDER THIS DIVISION 1,637
SHALL BE ISSUED AS PROVIDED IN SECTION 133.24 OF THE REVISED 1,639
CODE, SHALL HAVE PRINCIPAL PAYMENTS DURING EACH YEAR AFTER THE 1,640
YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED FIVE YEARS, 1,641
AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR ISSUANCE. 1,642
(G) THE QUESTION OF REPEAL OF A SCHOOL DISTRICT INCOME TAX 1,645
LEVIED FOR MORE THAN FIVE YEARS MAY BE INITIATED AND SUBMITTED IN 1,646
ACCORDANCE WITH SECTION 5748.04 OF THE REVISED CODE. 1,648
(H) NO BOARD OF EDUCATION SHALL SUBMIT A QUESTION UNDER 1,651
THIS SECTION TO THE ELECTORS OF THE SCHOOL DISTRICT MORE THAN 1,652
40
TWICE IN ANY CALENDAR YEAR. IF A BOARD SUBMITS THE QUESTION 1,653
TWICE IN ANY CALENDAR YEAR, ONE OF THE ELECTIONS ON THE QUESTION 1,654
SHALL BE HELD ON THE DATE OF THE GENERAL ELECTION.
Section 2. That existing sections 145.56, 3307.71, 1,656
3309.66, 3316.06, 3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 1,657
5739.026, 5739.028, 5748.01, and 5748.05 of the Revised Code are 1,659
hereby repealed.
Section 3. Section 3317.08 of the Revised Code is 1,661
presented in this act as a composite of the section as amended by 1,662
both Am. Sub. H.B. 571 and Am. Sub. H.B. 552 of the 120th General 1,663
Assembly, with the new language of neither of the acts shown in 1,665
capital letters. This is in recognition of the principle stated 1,666
in division (B) of section 1.52 of the Revised Code that such 1,667
amendments are to be harmonized where not substantively 1,668
irreconcilable and constitutes a legislative finding that such is 1,669
the resulting version in effect prior to the effective date of 1,670
this act.
Section 4. The amendments to sections 5739.021, 5739.026, 1,673
and 5739.028 of the Revised Code in this act are intended to 1,674
expand the date on which elections provided for under those 1,675
sections may be held, from the dates of primary and general
elections only, to the dates on which a special election may be 1,676
held under division (D) of section 3501.01 of the Revised Code, 1,677
except for the first Tuesday after the first Monday in February 1,678
and August. The amendment of these sections is not intended to 1,679
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 1,680
levying of taxes or increasing the rate of tax for more than one 1,682
of the purposes set forth in divisions (A)(1) through (7) of 1,683
section 5739.026 of the Revised Code, or exclusively for one of 1,684
the purposes set forth in divisions (A)(1), (2), (4), (5), (6), 1,685
or (7) of that section, which shall continue to be governed by 1,686
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 1,687
41
amended by this act, shall be construed to reduce or constrict 1,689
the dates on which an election previously could be held under 1,690
those sections.
Section 5. If, prior to this act becoming law, a copy of a 1,692
resolution is certified by a board of county commissioners to the 1,693
board of elections as provided in division (B)(2)(a) of section 1,694
5739.021 or division (D)(2) of section 5739.026 of the Revised 1,695
Code, the certification, and the proper preparations of the board 1,696
of elections to place the question proposed by the resolution on 1,697
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 1,698
election held on that date. 1,699
Section 6. This act is hereby declared to be an emergency 1,701
measure necessary for the immediate preservation of the public 1,702
peace, health, and safety. The reasons for such necessity are 1,703
that ballot measures must be taken as soon as possible to 1,704
preserve and expand educational opportunities and protect the
safety of Ohio's pupils by improving the physical facilities of 1,705
their schools, and that the recent repeal of sales and use taxes 1,706
in some counties has decreased county revenues and, as a result, 1,707
greatly limited services in those counties. Therefore, this act 1,708
shall go into immediate effect.