As Reported by the House Ethics and Elections Committee* 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
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A B I L L
To amend sections 145.56, 3307.71, 3309.66, 3316.06, 14
3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 15
5739.026, 5739.028, 5748.01, and 5748.05, and to
enact sections 5705.217, 5705.218, and 5748.08 of 17
the Revised Code to permit a school board to 18
propose to the electors, as one ballot question,
a school district income tax and bond issue, or a 19
property tax for the dual purposes of operating 20
expenses and permanent improvements, including
issuing bonds for permanent improvements, to 21
permit a county to propose certain sales and use 23
taxes at a special election, except one held in
February or August, and to declare an emergency. 25
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 27
Section 1. That sections 145.56, 3307.71, 3309.66, 29
3316.06, 3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 5739.026, 30
5739.028, 5748.01, and 5748.05 be amended and sections 5705.217, 31
5705.218, and 5748.08 of the Revised Code be enacted to read as 32
follows:
Sec. 145.56. The right of a person to a pension, an 41
annuity, or A retirement allowance itself, any optional benefit, 42
any other right accrued or accruing to any person, under sections 43
145.01 to 145.58 of the Revised Code, or of any municipal 44
retirement system established subject to such sections, under the 45
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laws of this state or any charter, the various funds created by 46
sections 145.01 to 145.58 of the Revised Code, or under such 47
municipal retirement system, and all moneys and investments and 48
income thereof, are exempt from any state tax, except the tax 49
imposed by section 5747.02 of the Revised Code and are exempt 51
from any county, municipal, or other local tax, except taxes 52
imposed pursuant to section 5748.02 OR 5748.08 of the Revised 53
Code, and, except as provided in sections 145.57, 3111.23, and 55
3113.21 of the Revised Code, shall not be subject to execution, 56
garnishment, attachment, the operation of bankruptcy or the 57
insolvency laws, or other process of law, and shall be 58
unassignable except as specifically provided in sections 145.01 59
to 145.58, 3111.23, and 3113.21 of the Revised Code. 60
Sec. 3307.71. The right of a person to a pension, an 69
annuity, or A retirement allowance itself, any optional benefit, 71
any other right accrued or accruing to any person, under sections 72
3307.01 to 3307.74 of the Revised Code, OR the various funds 74
created by section 3307.65 of the Revised Code and all moneys and
investments and income thereof, are exempt from any state tax, 75
except the tax imposed by section 5747.02 of the Revised Code and 77
are exempt from any county, municipal, or other local tax, except 78
taxes imposed pursuant to section 5748.02 OR 5748.08 of the 79
Revised Code, and, except as provided in sections 3111.23, 81
3113.21, and 3307.72 of the Revised Code, shall not be subject to
execution, garnishment, attachment, the operation of bankruptcy 82
or insolvency laws, or any other process of law whatsoever, and 83
shall be unassignable except as specifically provided in sections 84
3111.23, 3113.21, and 3307.01 to 3307.74 of the Revised Code. 85
Sec. 3309.66. The right of a person to a pension, an 94
annuity, or A retirement allowance itself, any optional benefit, 96
any other right accrued or accruing to any persons, under 97
sections 3309.01 to 3309.68 of the Revised Code, OR the various 99
funds created by section 3309.60 of the Revised Code and all
moneys and investments and income thereof, are exempt from any 100
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state tax, except the tax imposed by section 5747.02 of the 101
Revised Code, and are exempt from any county, municipal, or other 102
local tax, except taxes imposed pursuant to section 5748.02 OR 103
5748.08 of the Revised Code, and, except as provided in sections 104
3111.23, 3113.21, and 3309.67 of the Revised Code, shall not be 105
subject to execution, garnishment, attachment, the operation of 106
bankruptcy or insolvency laws, or any other process of law 107
whatsoever, and shall be unassignable except as specifically 108
provided in sections 3111.23, 3113.21, and 3309.01 to 3309.68 of 109
the Revised Code.
Sec. 3316.06. (A) Within sixty days after the first 119
meeting of a school district financial planning and supervision
commission, the commission shall adopt a financial recovery plan 120
regarding the school district for which the commission was 121
created. During the formulation of the plan, the commission 122
shall seek appropriate input from the school district board and 123
from the community. This plan shall contain the following:
(1) Actions to be taken to: 125
(a) Eliminate all fiscal emergency conditions declared to 128
exist pursuant to division (B) of section 3316.03 of the Revised
Code;
(b) Satisfy any judgments, past due accounts payable, and 130
all past due and payable payroll and fringe benefits; 131
(c) Eliminate the deficits in all deficit funds; 133
(d) Restore to special funds any moneys from such funds 135
that were used for purposes not within the purposes of such 137
funds, or borrowed from such funds by the purchase of debt 138
obligations of the school district with the moneys of such funds, 139
or missing from the special funds and not accounted for, if any; 140
(e) Balance the budget, avoid future deficits in any 142
funds, and maintain on a current basis payments of payroll, 143
fringe benefits, and all accounts; 144
(f) Avoid any fiscal emergency condition in the future; 146
(g) Restore the ability of the school district to market 148
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long-term general obligation bonds under provisions of law 149
applicable to school districts generally. 150
(2) The management structure that will enable the school 152
district to take the actions enumerated in division (A)(1) of 153
this section. The plan shall specify the level of fiscal and 154
management control that the commission will exercise within the 155
school district during the period of fiscal emergency, and shall 156
enumerate respectively, the powers and duties of the commission 157
and the powers and duties of the school board during that period. 158
The commission may elect to assume any of the powers and duties
of the school board it considers necessary, including all powers 159
related to personnel, curriculum, and legal issues in order to 160
successfully implement the actions described in division (A)(1) 161
of this section.
(3) The target dates for the commencement, progress upon, 164
and completion of the actions enumerated in division (A)(1) of 165
this section and a reasonable period of time expected to be 166
required to implement the plan. The commission shall prepare a
reasonable time schedule for progress toward and achievement of 168
the requirements for the plan, and the plan shall be consistent 169
with that time schedule.
(4) The amount and purpose of any issue of debt 171
obligations that will be issued, together with assurances that 172
any such debt obligations that will be issued will not exceed 173
debt limits supported by appropriate certifications by the fiscal 174
officer of the school district and the county auditor. If the 175
commission considers it necessary in order to maintain or improve 177
educational opportunities of pupils in the school district, the 178
plan may include a proposal to restructure or refinance 179
outstanding debt obligations incurred by the board contingent
upon the approval, during the period of the fiscal emergency, by 180
district voters of a tax levied under section 718.09, 718.10, 181
5705.194, 5705.21, or 5748.02, OR 5748.08 of the Revised Code. 183
Notwithstanding any provision of Chapter 133. or sections 184
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3313.483 through 3313.4811 of the Revised Code, the restructuring 185
or refinancing may extend the original period for repayment, and 186
may alter the frequency and amount of repayments, interest or
other financing charges, and other terms of agreements under 187
which the debt originally was contracted, at the discretion of 188
the commission, provided that any loans received pursuant to 189
section 3313.483 of the Revised Code shall be paid from funds the 190
district would otherwise receive under sections 3317.022 to 191
3317.025 of the Revised Code, as required under division (E)(3)
of section 3313.483 of the Revised Code. 192
(B) Any financial recovery plan may be amended subsequent 194
to its adoption. 195
Sec. 3316.08. During a school district's fiscal emergency 204
period, the auditor of state shall determine annually, or at any 205
other time upon request of the financial planning and supervision 207
commission, whether the school district will incur an operating 208
deficit. If the auditor of state determines that a school 209
district will incur an operating deficit, the auditor of state 210
shall certify that determination to the superintendent of public 211
instruction, the financial planning and supervision commission, 212
and the board of education of the school district. Upon 213
receiving the auditor of state's certification, the board of 214
education or commission shall adopt a resolution to submit a 215
ballot question proposing the levy of a tax under section 216
5705.194 or 5705.21 or Chapter 5748. of the Revised Code. Except 217
as otherwise provided in this division, the tax shall be levied 219
in the manner prescribed for a tax levied under section 5705.194 220
or 5705.21 or under Chapter 5748. of the Revised Code. The tax 221
shall be levied for the purpose of paying current operating 222
expenses of the school district. The question shall propose that 223
the tax be levied at the rate required to produce annual revenue 224
sufficient to eliminate the operating deficit as certified by the 225
auditor of state and to repay outstanding loans or other 226
obligations incurred by the board of education for the purpose of 227
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reducing or eliminating operating deficits, as determined by the 228
financial planning and supervision commission. The rate of a tax 229
levied under section 5705.194 or 5705.21 of the Revised Code 230
shall be determined by the county auditor, and the rate of a tax 231
levied under section 5748.02 OR 5748.08 of the Revised Code shall 232
be determined by the tax commissioner, upon the request of the 234
commission. The commission shall determine the election at which 235
the question of the tax shall appear on the ballot, and the board 236
of education or commission shall submit a copy of its resolution 237
to the board of elections not later than seventy-five days prior 238
to the day of that election. The board of elections conducting 239
the election shall certify the results of the election to the 240
board of education and to the financial planning and supervision 241
commission. 242
Sec. 3317.08. A board of education may admit to its 250
schools a child it is not required by section 3313.64 or 3313.65 251
of the Revised Code to admit, if tuition is paid for the child. 252
Unless otherwise provided by law, tuition shall be computed 254
in accordance with this section. A district's tuition charge for 255
a school year shall be one of the following: 256
(A) For any child, except a handicapped preschool child 258
described in division (B) of this section, the quotient obtained 259
by dividing the sum of the amounts described in divisions (A)(1) 260
and (2) of this section by the amount described in division 261
(A)(3) of this section. 262
(1) The district's total taxes charged and payable for 264
current expenses for the tax year preceding the tax year in which 265
the school year begins as certified under division (A)(3) of 266
section 3317.021 of the Revised Code. 267
(2) The district's total taxes collected for current 269
expenses under a school district income tax adopted pursuant to 270
section 5748.03 OR 5748.08 of the Revised Code that are disbursed 272
to the district during the fiscal year. On or before the first 273
day of June of each year, the tax commissioner shall certify the 274
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amount to be used in the calculation under this division for the 275
next fiscal year to the department of education for each city, 276
local, and exempted village school district that levies a school 277
district income tax. 278
(3) The district's average daily membership less one-half 280
the kindergarten average daily membership certified pursuant to 281
section 3317.03 of the Revised Code for the preceding school 282
year. 283
(B) For any handicapped preschool child not included in a 285
unit approved under division (E) of section 3317.05 of the 286
Revised Code, an amount computed for the school year as follows: 287
(1) For each type of special education service provided to 289
the child for whom tuition is being calculated, determine the 290
amount of the district's operating expenses in providing that 291
type of service to all handicapped preschool children not 292
included in units approved under division (E) of section 3317.05 293
of the Revised Code; 294
(2) For each type of special education service for which 296
operating expenses are determined under division (B)(1) of this 297
section, determine the amount of such operating expenses that was 298
paid from any state funds received under this chapter; 299
(3) For each type of special education service for which 301
operating expenses are determined under division (B)(1) of this 302
section, divide the difference between the amount determined 303
under division (B)(1) of this section and the amount determined 304
under division (B)(2) of this section by the total number of 305
handicapped preschool children not included in units approved 306
under division (E) of section 3317.05 of the Revised Code who 307
received that type of service; 308
(4) Determine the sum of the quotients obtained under 310
division (B)(3) of this section for all types of special 311
education services provided to the child for whom tuition is 312
being calculated. 313
The state board of education shall adopt rules defining the 315
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types of special education services and specifying the operating 316
expenses to be used in the computation under this section. 317
If any child for whom a tuition charge is computed under 319
this section for any school year is enrolled in a district for 320
only part of that school year, the amount of the district's 321
tuition charge for the child for the school year shall be 322
computed in proportion to the number of school days the child is 323
enrolled in the district during the school year. 324
Except as otherwise provided in division (I) of section 326
3313.64 of the Revised Code, whenever a district admits a child 327
to its schools for whom tuition computed in accordance with this 328
section is an obligation of another school district, the amount 329
of the tuition shall be certified by the treasurer of the board 330
of education of the district of attendance, to the board of 331
education of the district required to pay tuition for its 332
approval and payment. If agreement as to the amount payable or 333
the district required to pay the tuition cannot be reached, or 334
the board of education of the district required to pay the 335
tuition refuses to pay that amount, the board of education of the 336
district of attendance shall notify the superintendent of public 337
instruction. The superintendent shall determine the correct 338
amount and the district required to pay the tuition and shall 339
deduct that amount, if any, under division (G) of section 340
3317.023 of the Revised Code, from the district required to pay 341
the tuition and add that amount to the amount allocated to the 342
district attended under such division. The superintendent of 343
public instruction shall send to the district required to pay the 344
tuition an itemized statement showing such deductions at the time 345
of such deduction. 346
When a political subdivision owns and operates an airport, 348
welfare, or correctional institution or other project or facility 349
outside its corporate limits and, the territory within which the 350
facility is located is exempt from taxation by the school 351
district within which such territory is located, and there are 352
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school age children residing within such territory, the political 353
subdivision owning such tax exempt territory shall pay tuition to 354
the district in which such children attend school. The tuition 355
for these children shall be computed as provided for in this 356
section. 357
Sec. 5505.22. The right of any person to a pension, or to 366
the return of accumulated contributions, payable as provided 367
under this chapter, and all moneys, investments of the state 368
highway patrol retirement system, and income therefrom, are 369
exempt from any state tax, except the tax imposed by section
5747.02 of the Revised Code, and are exempt from any county, 370
municipal, or other local tax, except taxes imposed pursuant to 371
section 5748.02 OR 5748.08 of the Revised Code, and, except as 373
provided in sections 3111.23, 3113.21, and 5505.26 of the Revised 375
Code, shall not be subject to execution, garnishment, attachment, 376
the operation of bankruptcy or insolvency laws, or any other
process of law whatsoever, and shall be unassignable except as 377
specifically provided in this chapter. 378
Sec. 5705.214. Not more than three elections during any 387
calendar year shall include the questions by a school district of 388
tax levies proposed under any one or any combination of the 390
following sections: sections 5705.194, 5705.21, 5705.212, and 391
5705.213, 5705.217, AND 5705.218 of the Revised Code. 393
Sec. 5705.217. (A) THE BOARD OF EDUCATION OF A CITY, 396
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 397
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 398
THE AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL 399
LIMITATION WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR 400
THE PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT 401
IT IS NECESSARY TO LEVY AN ADDITIONAL TAX IN EXCESS OF THAT 402
LIMITATION FOR THE PURPOSES OF PROVIDING FUNDS FOR CURRENT
OPERATING EXPENSES AND FOR THE ACQUISITION, CONSTRUCTION, 404
ENLARGEMENT, RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS; 405
AND THAT THE QUESTION OF THE TAX SHALL BE SUBMITTED TO THE 406
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ELECTORS OF THE DISTRICT AT A SPECIAL ELECTION. THE TAX MAY BE 407
LEVIED FOR A SPECIFIED NUMBER OF YEARS NOT EXCEEDING FIVE OR, IF 408
THE TAX IS FOR CURRENT OPERATING EXPENSES OR FOR GENERAL, 409
ON-GOING PERMANENT IMPROVEMENTS, FOR A CONTINUING PERIOD OF TIME.
THE RESOLUTION SHALL SPECIFY THE PROPOSED TAX RATE, THE FIRST 411
YEAR THE TAX WILL BE LEVIED, AND THE NUMBER OF YEARS IT WILL BE 412
LEVIED, OR THAT IT WILL BE LEVIED FOR A CONTINUING PERIOD OF 413
TIME. THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX 414
BETWEEN CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS.
THE APPORTIONMENT MAY BUT NEED NOT BE THE SAME FOR EACH YEAR OF 415
THE TAX, BUT THE RESPECTIVE PORTIONS OF THE RATE ACTUALLY LEVIED 417
EACH YEAR FOR CURRENT OPERATING EXPENSES AND PERMANENT 418
IMPROVEMENTS SHALL BE LIMITED BY THE APPORTIONMENT. 419
THE RESOLUTION SHALL SPECIFY THE DATE OF HOLDING THE 421
SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER THAN SEVENTY-FIVE 422
DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE BOARD OF 423
ELECTIONS AND SHALL BE CONSISTENT WITH THE REQUIREMENTS OF 424
SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL GO 426
INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO PUBLICATION OF IT 427
IS NECESSARY OTHER THAN THAT PROVIDED IN THE NOTICE OF ELECTION. 428
THE BOARD OF EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION TO 429
THE BOARD OF ELECTIONS IMMEDIATELY AFTER ITS ADOPTION. SECTION 430
5705.25 OF THE REVISED CODE GOVERNS THE ARRANGEMENTS AND FORM OF 431
THE BALLOT FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS. 432
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE 435
IN FAVOR OF THE TAX, THE BOARD OF EDUCATION MAY MAKE THE LEVY AT 436
THE ADDITIONAL RATE, OR AT ANY LESSER RATE IN EXCESS OF THE 437
TEN-MILL LIMITATION. IF THE TAX IS FOR A CONTINUING PERIOD OF 438
TIME, IT MAY BE DECREASED IN ACCORDANCE WITH SECTION 5705.261 OF
THE REVISED CODE. 439
(B)(1) AFTER THE APPROVAL OF A TAX FOR CURRENT OPERATING 441
EXPENSES UNDER THIS SECTION AND PRIOR TO THE TIME THE FIRST 442
COLLECTION AND DISTRIBUTION FROM THE LEVY CAN BE MADE, THE BOARD 443
OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH 444
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LEVY AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT 445
EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE 446
TAX TO BE COLLECTED DURING THE FIRST YEAR OF THE LEVY. 447
(2) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION FOR 449
PERMANENT IMPROVEMENTS HAVING A SPECIFIC PURPOSE, THE BOARD OF 450
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX 451
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING 453
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX
REMAINING TO BE COLLECTED IN EACH YEAR OVER A PERIOD OF FIVE 454
YEARS AFTER ISSUANCE OF THE NOTES. 455
(3) AFTER THE APPROVAL OF A TAX FOR GENERAL, ON-GOING 457
PERMANENT IMPROVEMENTS UNDER THIS SECTION, THE BOARD OF EDUCATION 459
MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX AND ISSUE 460
ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER 461
CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE COLLECTED 462
IN EACH YEAR OVER A SPECIFIED PERIOD OF YEARS, NOT EXCEEDING TEN, 463
AFTER ISSUANCE OF THE NOTES.
ANTICIPATION NOTES UNDER THIS SECTION SHALL BE ISSUED AS 465
PROVIDED IN SECTION 133.24 OF THE REVISED CODE. NOTES ISSUED 467
UNDER DIVISION (B)(1) OR (2) OF THIS SECTION SHALL HAVE PRINCIPAL 468
PAYMENTS DURING EACH YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A
PERIOD NOT TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT 469
IN THE YEAR OF THEIR ISSUANCE. NOTES ISSUED UNDER DIVISION 471
(B)(3) OF THIS SECTION SHALL HAVE PRINCIPAL PAYMENTS DURING EACH 472
YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED 473
TEN YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR 474
ISSUANCE.
(C) THE SUBMISSION OF A QUESTION TO THE ELECTORS UNDER 477
THIS SECTION IS SUBJECT TO THE LIMITATION ON THE NUMBER OF 478
ELECTIONS THAT CAN BE HELD IN A YEAR UNDER SECTION 5705.214 OF 479
THE REVISED CODE.
Sec. 5705.218. (A) THE BOARD OF EDUCATION OF A CITY, 482
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 483
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 484
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IT MAY BE NECESSARY FOR THE SCHOOL DISTRICT TO ISSUE GENERAL 485
OBLIGATION BONDS FOR PERMANENT IMPROVEMENTS. THE RESOLUTION 486
SHALL STATE ALL OF THE FOLLOWING: 487
(1) THE NECESSITY AND PURPOSE OF THE BOND ISSUE; 489
(2) THE DATE OF THE SPECIAL ELECTION AT WHICH THE QUESTION 492
SHALL BE SUBMITTED TO THE ELECTORS;
(3) THE AMOUNT, APPROXIMATE DATE, ESTIMATED RATE OF 494
INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL OF 496
THE BONDS MAY BE PAID;
(4) THE NECESSITY OF LEVYING A TAX OUTSIDE THE TEN-MILL 498
LIMITATION TO PAY DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY 499
SECURITIES. 500
ON ADOPTION OF THE RESOLUTION, THE BOARD SHALL CERTIFY A 503
COPY OF IT TO THE COUNTY AUDITOR. THE COUNTY AUDITOR PROMPTLY 504
SHALL ESTIMATE AND CERTIFY TO THE BOARD THE AVERAGE ANNUAL 505
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 506
BONDS TO PAY DEBT CHARGES ON THE BONDS, IN THE SAME MANNER AS 507
UNDER DIVISION (C) OF SECTION 133.18 OF THE REVISED CODE. 508
(B) AFTER RECEIVING THE COUNTY AUDITOR'S CERTIFICATION 511
UNDER DIVISION (A) OF THIS SECTION, THE BOARD OF EDUCATION OF THE 512
CITY, LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, BY A VOTE OF 514
TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT THE 515
AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION 516
WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE 517
PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT 518
IS NECESSARY TO ISSUE GENERAL OBLIGATION BONDS OF THE SCHOOL
DISTRICT FOR PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX 519
IN EXCESS OF THE TEN-MILL LIMITATION TO PAY DEBT CHARGES ON THE 520
BONDS AND ANY ANTICIPATORY SECURITIES; THAT IT IS NECESSARY FOR A 521
SPECIFIED NUMBER OF YEARS OR FOR A CONTINUING PERIOD OF TIME TO 522
LEVY ADDITIONAL TAXES IN EXCESS OF THE TEN-MILL LIMITATION TO 523
PROVIDE FUNDS FOR THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, 524
RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS OR TO PAY FOR 525
CURRENT OPERATING EXPENSES, OR BOTH; AND THAT THE QUESTION OF THE 527
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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 528
SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE 529
BOARD OF ELECTIONS, AND THE DATE OF WHICH SHALL BE CONSISTENT 530
WITH SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL 531
SPECIFY ALL OF THE FOLLOWING: 532
(1) THE COUNTY AUDITOR'S ESTIMATE OF THE AVERAGE ANNUAL 534
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 535
BONDS TO PAY DEBT CHARGES ON THE BONDS; 536
(2) THE PROPOSED RATE OF THE TAX, IF ANY, FOR CURRENT 538
OPERATING EXPENSES, THE FIRST YEAR THE TAX WILL BE LEVIED, AND 539
THE NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED 540
FOR A CONTINUING PERIOD OF TIME; 541
(3) THE PROPOSED RATE OF THE TAX, IF ANY, FOR PERMANENT 543
IMPROVEMENTS, THE FIRST YEAR THE TAX WILL BE LEVIED, AND THE 544
NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED FOR 545
A CONTINUING PERIOD OF TIME.
THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX 547
BETWEEN CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS, IF 548
BOTH TAXES ARE PROPOSED. THE APPORTIONMENT MAY BUT NEED NOT BE 549
THE SAME FOR EACH YEAR OF THE TAX, BUT THE RESPECTIVE PORTIONS OF 550
THE RATE ACTUALLY LEVIED EACH YEAR FOR CURRENT OPERATING EXPENSES 551
AND PERMANENT IMPROVEMENTS SHALL BE LIMITED BY THE APPORTIONMENT. 552
THE RESOLUTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, 553
AND NO PUBLICATION OF IT IS NECESSARY OTHER THAN THAT PROVIDED IN
THE NOTICE OF ELECTION. THE BOARD OF EDUCATION SHALL CERTIFY A 554
COPY OF THE RESOLUTION, ALONG WITH COPIES OF THE AUDITOR'S 555
ESTIMATE AND ITS RESOLUTION UNDER DIVISION (A) OF THIS SECTION, 556
TO THE BOARD OF ELECTIONS IMMEDIATELY AFTER ITS ADOPTION. 557
(C) THE BOARD OF ELECTIONS SHALL MAKE THE ARRANGEMENTS FOR 560
THE SUBMISSION OF THE QUESTION TO THE ELECTORS OF THE SCHOOL 561
DISTRICT, AND THE ELECTION SHALL BE CONDUCTED, CANVASSED, AND 562
CERTIFIED IN THE SAME MANNER AS REGULAR ELECTIONS IN THE DISTRICT 563
FOR THE ELECTION OF COUNTY OFFICERS. THE RESOLUTION SHALL BE PUT 564
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BEFORE THE ELECTORS AS ONE BALLOT QUESTION, WITH A FAVORABLE VOTE 565
INDICATING APPROVAL OF THE BOND ISSUE, THE LEVY TO PAY DEBT 566
CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES, THE CURRENT 567
OPERATING EXPENSES LEVY, AND THE PERMANENT IMPROVEMENTS LEVY, IF 568
EITHER OR BOTH LEVIES ARE PROPOSED. THE BOARD OF ELECTIONS SHALL 569
PUBLISH NOTICE OF THE ELECTION IN ONE OR MORE NEWSPAPERS OF 570
GENERAL CIRCULATION IN THE SCHOOL DISTRICT ONCE A WEEK FOR FOUR 571
CONSECUTIVE WEEKS. THE NOTICE OF ELECTION SHALL STATE ALL OF THE
FOLLOWING: 572
(1) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE; 574
(2) THE PERMANENT IMPROVEMENTS FOR WHICH THE BONDS ARE TO 577
BE ISSUED;
(3) THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL 580
OF THE BONDS MAY BE PAID;
(4) THE ESTIMATED ADDITIONAL AVERAGE ANNUAL PROPERTY TAX 583
RATE TO PAY THE DEBT CHARGES ON THE BONDS, AS CERTIFIED BY THE 584
COUNTY AUDITOR;
(5) THE PROPOSED RATE OF THE ADDITIONAL TAX, IF ANY, FOR 586
CURRENT OPERATING EXPENSES; 587
(6) THE NUMBER OF YEARS THE CURRENT OPERATING EXPENSES TAX 590
WILL BE IN EFFECT, OR THAT IT WILL BE IN EFFECT FOR A CONTINUING 591
PERIOD OF TIME;
(7) THE PROPOSED RATE OF THE ADDITIONAL TAX, IF ANY, FOR 593
PERMANENT IMPROVEMENTS; 594
(8) THE NUMBER OF YEARS THE PERMANENT IMPROVEMENTS TAX 596
WILL BE IN EFFECT, OR THAT IT WILL BE IN EFFECT FOR A CONTINUING 597
PERIOD OF TIME;
(9) THE TIME AND PLACE OF THE SPECIAL ELECTION. 599
(D) THE FORM OF THE BALLOT FOR AN ELECTION UNDER THIS 602
SECTION IS AS FOLLOWS:
"SHALL THE .......... SCHOOL DISTRICT BE AUTHORIZED TO DO 605
THE FOLLOWING:
(1) ISSUE BONDS FOR THE PURPOSE OF .......... IN THE 607
PRINCIPAL AMOUNT OF $......, TO BE REPAID ANNUALLY OVER A MAXIMUM 609
15
PERIOD OF ...... YEARS, AND LEVY A PROPERTY TAX OUTSIDE THE
TEN-MILL LIMITATION, ESTIMATED BY THE COUNTY AUDITOR TO AVERAGE 610
OVER THE BOND REPAYMENT PERIOD ...... MILLS FOR EACH ONE DOLLAR 612
OF TAX VALUATION, WHICH AMOUNTS TO ...... (RATE EXPRESSED IN 613
CENTS OR DOLLARS AND CENTS, SUCH AS "36 CENTS" OR "$1.41") FOR 614
EACH $100 OF TAX VALUATION, TO PAY THE ANNUAL DEBT CHARGES ON THE 615
BONDS, AND TO PAY DEBT CHARGES ON ANY NOTES ISSUED IN
ANTICIPATION OF THOSE BONDS?" 616
IF EITHER A LEVY FOR PERMANENT IMPROVEMENTS OR A LEVY FOR 618
CURRENT OPERATING EXPENSES IS PROPOSED, OR BOTH ARE PROPOSED, THE 619
BALLOT ALSO SHALL CONTAIN THE FOLLOWING LANGUAGE, AS APPROPRIATE: 620
"(2) LEVY AN ADDITIONAL PROPERTY TAX TO PROVIDE FUNDS FOR 622
THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, RENOVATION, AND 623
FINANCING OF PERMANENT IMPROVEMENTS AT A RATE NOT EXCEEDING 624
....... MILLS FOR EACH ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS 625
TO ....... (RATE EXPRESSED IN CENTS OR DOLLARS AND CENTS) FOR
EACH $100 OF TAX VALUATION, FOR ...... (NUMBER OF YEARS OF THE 626
LEVY, OR A CONTINUING PERIOD OF TIME)? 627
(3) LEVY AN ADDITIONAL PROPERTY TAX TO PAY CURRENT 629
OPERATING EXPENSES AT A RATE NOT EXCEEDING ....... MILLS FOR EACH 630
ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE 631
EXPRESSED IN CENTS OR DOLLARS AND CENTS) FOR EACH $100 OF TAX 632
VALUATION, FOR ....... (NUMBER OF YEARS OF THE LEVY, OR A 633
CONTINUING PERIOD OF TIME)?
635
FOR THE BOND ISSUE AND LEVY (OR LEVIES) 636
638
AGAINST THE BOND ISSUE AND LEVY (OR LEVIES) 639
" 641
(E) THE BOARD OF ELECTIONS PROMPTLY SHALL CERTIFY THE 644
RESULTS OF THE ELECTION TO THE TAX COMMISSIONER AND THE COUNTY 645
AUDITOR OF THE COUNTY IN WHICH THE SCHOOL DISTRICT IS LOCATED. 646
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE FOR IT, 648
THE BOARD OF EDUCATION MAY PROCEED WITH ISSUANCE OF THE BONDS AND 649
16
WITH THE LEVY AND COLLECTION OF THE PROPERTY TAX OR TAXES AT THE 650
ADDITIONAL RATE OR ANY LESSER RATE IN EXCESS OF THE TEN-MILL 651
LIMITATION. ANY SECURITIES ISSUED BY THE BOARD OF EDUCATION 652
UNDER THIS SECTION ARE CHAPTER 133. SECURITIES, AS THAT TERM IS 654
DEFINED IN SECTION 133.01 OF THE REVISED CODE. 655
(F)(1) AFTER THE APPROVAL OF A TAX FOR CURRENT OPERATING 657
EXPENSES UNDER THIS SECTION AND PRIOR TO THE TIME THE FIRST 659
COLLECTION AND DISTRIBUTION FROM THE LEVY CAN BE MADE, THE BOARD 660
OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH 661
LEVY AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT 662
EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE 663
TAX TO BE COLLECTED DURING THE FIRST YEAR OF THE LEVY. 664
(2) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION FOR 666
PERMANENT IMPROVEMENTS HAVING A SPECIFIC PURPOSE, THE BOARD OF 667
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX 668
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING 669
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX 670
REMAINING TO BE COLLECTED IN EACH YEAR OVER A PERIOD OF FIVE 671
YEARS AFTER ISSUANCE OF THE NOTES. 672
(3) AFTER THE APPROVAL OF A TAX FOR GENERAL, ON-GOING 674
PERMANENT IMPROVEMENTS UNDER THIS SECTION, THE BOARD OF EDUCATION 676
MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX AND ISSUE 677
ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER 678
CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE COLLECTED 679
IN EACH YEAR OVER A SPECIFIED PERIOD OF YEARS, NOT EXCEEDING TEN, 680
AFTER ISSUANCE OF THE NOTES.
ANTICIPATION NOTES UNDER THIS SECTION SHALL BE ISSUED AS 683
PROVIDED IN SECTION 133.24 OF THE REVISED CODE. NOTES ISSUED 684
UNDER DIVISION (F)(1) OR (2) OF THIS SECTION SHALL HAVE PRINCIPAL 685
PAYMENTS DURING EACH YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A 686
PERIOD NOT TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT 687
IN THE YEAR OF THEIR ISSUANCE. NOTES ISSUED UNDER DIVISION 689
(F)(3) OF THIS SECTION SHALL HAVE PRINCIPAL PAYMENTS DURING EACH 690
YEAR AFTER THE YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED 691
17
TEN YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR 692
ISSUANCE.
(G) A TAX FOR CURRENT OPERATING EXPENSES OR FOR PERMANENT 694
IMPROVEMENTS LEVIED UNDER THIS SECTION FOR A SPECIFIED NUMBER OF 696
YEARS MAY BE RENEWED OR REPLACED IN THE SAME MANNER AS A TAX FOR 697
CURRENT OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED 698
UNDER SECTION 5705.21 OF THE REVISED CODE. A TAX FOR CURRENT 699
OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED UNDER 700
THIS SECTION FOR A CONTINUING PERIOD OF TIME MAY BE DECREASED IN 701
ACCORDANCE WITH SECTION 5705.261 OF THE REVISED CODE. 702
(H) THE SUBMISSION OF A QUESTION TO THE ELECTORS UNDER 705
THIS SECTION IS SUBJECT TO THE LIMITATION ON THE NUMBER OF 706
ELECTIONS THAT CAN BE HELD IN A YEAR UNDER SECTION 5705.214 OF 707
THE REVISED CODE.
Sec. 5739.021. (A) For the purpose of providing 716
additional general revenues for the county or supporting criminal 717
and administrative justice services in the county, or both, and 718
to pay the expenses of administering such levy, any county may 719
levy a tax at the rate of not more than one per cent at any 720
multiple of one-fourth of one per cent upon every retail sale 721
made in the county, except sales of watercraft and outboard 722
motors required to be titled pursuant to Chapter 1548. of the 723
Revised Code and sales of motor vehicles, and may increase the 724
rate of an existing tax to not more than one per cent at any 725
multiple of one-fourth of one per cent. 726
The tax shall be levied and the rate increased pursuant to 728
a resolution of the county commissioners. The resolution shall 729
state the purpose for which the tax is to be levied and the 730
number of years for which the tax is to be levied, or that it is 731
for a continuing period of time. If the tax is to be levied for 732
the purpose of providing additional general revenues and for the 733
purpose of supporting criminal and administrative justice 734
services, the resolution shall state the rate or amount of the 735
tax to be apportioned to each such purpose. The rate or amount 736
18
may be different for each year the tax is to be levied, but the 737
rates or amounts actually apportioned each year shall not be 738
different from that stated in the resolution for that year. A 739
certified copy of the resolution shall be delivered to the tax 740
commissioner either personally or by certified mail not later 741
than the sixtieth day prior to the date on which the tax is to 742
become effective. Prior to the adoption of any resolution under 743
this section, the board of county commissioners shall conduct two 744
public hearings on the resolution, the second hearing to be not 745
less than three nor more than ten days after the first. Notice 746
of the date, time, and place of the hearings shall be given by 747
publication in a newspaper of general circulation in the county 748
once a week on the same day of the week for two consecutive 749
weeks, the second publication being not less than ten nor more 750
than thirty days prior to the first hearing. If a petition for a 751
referendum is filed pursuant to sections 305.31 to 305.41 of the 753
Revised Code, the county auditor with whom the petition was filed 754
shall, within five days, notify the board of county commissioners 755
and the tax commissioner of the filing of the petition by 756
certified mail. If the board of elections with which the 757
petition was filed declares the petition invalid, the board of 758
elections shall, within five days, SHALL notify the board of 760
county commissioners and the tax commissioner of that declaration 761
by certified mail. If the board of elections declares the 763
petition to be invalid, the effective date of the tax or 764
increased rate of tax levied by this section shall be the first 765
day of the month following the expiration of thirty days from the 766
date the petition was declared invalid by the board of elections. 767
(B)(1) A resolution levying or increasing the rate of a 769
sales tax pursuant to this section shall become effective on the 770
first day of the month specified in the resolution but not 771
earlier than the first day of the month following the expiration 772
of sixty days from the date of its adoption, subject to a 773
referendum as provided in sections 305.31 to 305.41 of the 774
19
Revised Code, unless the resolution is adopted as an emergency 775
measure necessary for the immediate preservation of the public 776
peace, health, or safety, in which case it shall go into effect 777
on the first day of the month following the expiration of thirty 778
days from the date of notice by the board of county commissioners 779
to the tax commissioner of its adoption. The emergency MEASURE 780
shall receive an affirmative vote of all of the members of the 781
board of county commissioners and shall state the reasons for 782
such necessity. 783
(2)(a) A resolution that is not adopted as an emergency 785
measure may direct the board of elections to submit the question 786
of levying the tax or increasing the rate of tax to the electors 787
of the county at the next primary or general A SPECIAL election 789
in the county occurring HELD ON THE DATE SPECIFIED BY THE BOARD 790
OF COUNTY COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE 791
ELECTION OCCURS not less than seventy-five days after a certified 793
copy of such resolution is transmitted to the board of elections 794
AND THE ELECTION IS NOT HELD IN FEBRUARY OR AUGUST OF ANY YEAR. 795
Upon transmission of the resolution to the board of elections, 797
the board of county commissioners shall notify the tax
commissioner in writing of the levy question to be submitted to 798
the electors. No resolution adopted under division (B)(2)(a) of 799
this section shall go into effect unless approved by a majority 800
of those voting upon it and not until the first day of the month 801
following the expiration of thirty days from the date of notice 802
to the tax commissioner by the board of elections of the 803
affirmative vote. 804
(b) A resolution that is adopted as an emergency measure 806
shall go into effect as provided in division (B)(1) of this 807
section but may direct the board of elections to submit the 808
question of repealing the tax or increase in the rate of the tax 809
to the electors of the county at the next general election in the 810
county occurring not less than seventy-five days after a certifed 811
copy of the resolution is transmitted to the board of elections. 812
20
Upon transmission of the resolution to the board of elections, 813
the board of county commissioners shall notify the tax 814
commissioner in writing of the levy question to be submitted to 815
the electors. The ballot question shall be the same as that 816
prescribed in section 5739.022 of the Revised Code. The board of 817
elections shall notify the board of county commissioners and the 818
tax commissioner of the result of the election immediately after 819
the result has been declared. If a majority of the qualified 820
electors voting on the question of repealing the tax or increase 821
in the rate of the tax vote for repeal of the tax or repeal of 822
the increase, the board of county commissioners, on the first day 823
of the month following the expiration of thirty days after the 824
date it received notice of the result of the election, shall, in 825
the case of a repeal of the tax, cease to levy the tax, or, in 826
the case of a repeal of an increase in the rate of the tax, cease 827
to levy the increased rate and levy the tax at the rate at which 828
it was imposed immediately prior to the increase in rate. 829
(C) If a resolution is rejected at a referendum or if a 831
resolution adopted after January 1, 1982, as an emergency measure 832
is repealed by the electors pursuant to division (B)(2)(b) of 833
this section or section 5739.022 of the Revised Code, then for 834
one year after the date of the election at which the resolution 835
was rejected or repealed the board of county commissioners may 836
not adopt any resolution authorized by this section as an 837
emergency measure. 838
(D) The board of county commissioners, at any time while a 840
tax levied under this section is in effect, may by resolution 841
reduce the rate at which the tax is levied to a lower rate 842
authorized by this section. Any reduction in the rate at which 843
the tax is levied shall be made effective on the first day of the 844
month specified in the resolution but not sooner than the first 845
day of the month next following the thirtieth day after the 846
certification of the resolution to the tax commissioner. 847
(E) The tax on every retail sale subject to a tax levied 849
21
pursuant to this section shall be in addition to the tax levied 850
by section 5739.02 of the Revised Code and any tax levied 851
pursuant to section 5739.023 or 5739.026 of the Revised Code. 852
A county that levies a tax pursuant to this section shall 854
levy a tax at the same rate pursuant to section 5741.021 of the 855
Revised Code. 856
The additional tax levied by the county shall be collected 858
pursuant to section 5739.025 of the Revised Code. If the 859
additional tax or some portion thereof is levied for the purpose 860
of criminal and administrative justice services, the revenue from 861
the tax, or the amount or rate apportioned to that purpose, shall 862
be credited to a special fund created in the county treasury for 863
receipt of that revenue. 864
Any tax levied pursuant to this section is subject to the 866
exemptions provided in section 5739.02 of the Revised Code and in 867
addition shall not be applicable to sales not within the taxing 868
power of a county under the constitution of the United States or 869
the constitution of this state. 870
(F) For purposes of this section, a copy of a resolution 872
is "certified" when it contains a written statement attesting 873
that the copy is a true and exact reproduction of the original 874
resolution. 875
(G) If a board of commissioners intends to adopt a 877
resolution to levy a tax in whole or in part for the purpose of 878
criminal and administrative justice services, the board shall 879
prepare and make available at the first public hearing at which 880
the resolution is considered a statement containing the following 881
information: 882
(1) For each of the two preceding fiscal years, the amount 884
of expenditures made by the county from the county general fund 885
for the purpose of criminal and administrative justice services; 886
(2) For the fiscal year in which the resolution is 888
adopted, the board's estimate of the amount of expenditures to be 889
made by the county from the county general fund for the purpose 890
22
of criminal and administrative justice services; 891
(3) For each of the two fiscal years after the fiscal year 893
in which the resolution is adopted, the board's preliminary plan 894
for expenditures to be made from the county general fund for the 895
purpose of criminal and administrative justice services, both 896
under the assumption that the tax will be imposed for that 897
purpose and under the assumption that the tax would not be 898
imposed for that purpose, and for expenditures to be made from 899
the special fund created under division (E) of this section under 900
the assumption that the tax will be imposed for that purpose. 901
The board shall prepare the statement and the preliminary 903
plan using the best information available to the board at the 904
time the statement is prepared. Neither the statement nor the 905
preliminary plan shall be used as a basis to challenge the 906
validity of the tax in any court of competent jurisdiction, nor 907
shall the statement or preliminary plan limit the authority of 908
the board to appropriate, pursuant to section 5705.38 of the 909
Revised Code, an amount different from that specified in the 910
preliminary plan. 911
(H) As used in this section, "criminal and administrative 913
justice services" means the exercise by the county sheriff of all 914
powers and duties vested in that office by law; the exercise by 915
the county prosecuting attorney of all powers and duties vested 916
in that office by law; the exercise by any court in the county of 917
all powers and duties vested in that court; the exercise by the 918
clerk of the court of common pleas, any clerk of a municipal 919
court having jurisdiction throughout the county, or the clerk of 920
any county court of all powers and duties vested in the clerk by 921
law except, in the case of the clerk of the court of common 922
pleas, the titling of motor vehicles or watercraft pursuant to 923
Chapter 1548. or 4505. of the Revised Code; the exercise by the 924
county coroner of all powers and duties vested in that office by 925
law; making payments to any other public agency or a private, 926
nonprofit agency, the purposes of which in the county include the 927
23
diversion, adjudication, detention, or rehabilitation of 928
criminals or juvenile offenders; the operation and maintenance of 929
any detention facility, as defined in section 2921.01 of the 930
Revised Code; and the construction, acquisition, equipping, or 931
repair of such a detention facility, including the payment of any 932
debt charges incurred in the issuance of securities pursuant to 933
Chapter 133. of the Revised Code for the purpose of constructing, 934
acquiring, equipping, or repairing such a facility. 935
Sec. 5739.026. (A) A board of county commissioners may 944
levy a tax of one-fourth or one-half of one per cent on every 945
retail sale in the county, except sales of watercraft and 946
outboard motors required to be titled pursuant to Chapter 1548. 947
of the Revised Code and sales of motor vehicles, and may increase 948
an existing rate of one-fourth of one per cent to one-half of one 949
per cent, to pay the expenses of administering the tax and, 950
except as provided in division (A)(6) of this section, for any 951
one or more of the following purposes: 952
(1) To provide additional revenues for the payment of 954
bonds or notes issued in anticipation of bonds issued by a 955
convention facilities authority established by the board of 956
county commissioners under Chapter 351. of the Revised Code and 957
to provide additional operating revenues for the convention 958
facilities authority; 959
(2) To provide additional revenues for a transit authority 961
operating in the county; 962
(3) To provide additional revenue for the county's general 964
fund; 965
(4) To provide additional revenue for permanent 967
improvements within the county to be distributed by the community 968
improvements board in accordance with section 307.283 and to pay 969
principal, interest, and premium on bonds issued under section 970
133.312 of the Revised Code; 971
(5) To provide additional revenue for the acquisition, 973
construction, equipping, or repair of any specific permanent 974
24
improvement or any class or group of permanent improvements, 975
which improvement or class or group of improvements shall be 976
enumerated in the resolution required by division (D) of this 977
section, and to pay principal, interest, premium, and other costs 978
associated with the issuance of bonds or notes in anticipation of 979
bonds issued pursuant to Chapter 133. of the Revised Code for the 980
acquisition, construction, equipping, or repair of the specific 981
permanent improvement or class or group of permanent 982
improvements; 983
(6) To provide revenue for the implementation and 985
operation of a 9-1-1 system in the county. If the tax is levied 986
or the rate increased exclusively for such purpose, the tax shall 987
not be levied or the rate increased for more than five years. At 988
the end of the last year the tax is levied or the rate increased, 989
any balance remaining in the special fund established for such 990
purpose shall remain in that fund and be used exclusively for 991
such purpose until the fund is completely expended, and, 992
notwithstanding section 5705.16 of the Revised Code, the board of 993
county commissioners shall not petition for the transfer of money 994
from such special fund, and the tax commissioner shall not 995
approve such a petition. 996
If the tax is levied or the rate increased for such purpose 998
for more than five years, the board of county commissioners also 999
shall levy the tax or increase the rate of the tax for one or 1,000
more of the purposes described in divisions (A)(1) to (5) of this 1,001
section and shall prescribe the method for allocating the 1,002
revenues from the tax each year in the manner required by 1,003
division (C) of this section. 1,004
(7) To provide additional revenue for the operation or 1,006
maintenance of a detention facility, as that term is defined 1,007
under division (F) of section 2921.01 of the Revised Code.; 1,008
(8) To provide revenue to finance the construction or 1,011
renovation of a sports facility, but only if the tax is levied 1,012
for that purpose in the manner prescribed by section 5739.028 of 1,013
25
the Revised Code.
As used in division (A)(8) of this section: 1,015
(a) "Sports facility" means a facility intended to house 1,018
major league professional athletic teams. 1,019
(b) "Constructing" or "construction" includes providing 1,022
fixtures, furnishings, and equipment.
Pursuant to section 755.171 of the Revised Code, a board of 1,024
county commissioners may pledge and contribute revenue from a tax 1,025
levied for the purpose of division (A)(5) of this section to the 1,027
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 1,029
per cent, unless a portion of the rate of an existing tax levied 1,030
under section 5739.023 of the Revised Code has been reduced, and 1,031
the rate of tax levied under this section has been increased, 1,032
pursuant to section 5739.028 of the revised code, in which case 1,033
the aggregate of the rates of tax levied under this section and 1,034
section 5739.023 of the Revised Code shall be a multiple of 1,035
one-fourth of one per cent. The tax shall be levied and the rate 1,036
increased pursuant to a resolution adopted by a majority of the 1,038
members of the board.
Prior to the adoption of any resolution to levy the tax or 1,040
to increase the rate of tax exclusively for the purpose set forth 1,041
in division (A)(3) of this section, the board of county 1,042
commissioners shall conduct two public hearings on the 1,043
resolution, the second hearing to be no fewer than three nor more 1,044
than ten days after the first. Notice of the date, time, and 1,045
place of the hearings shall be given by publication in a 1,046
newspaper of general circulation in the county once a week on the 1,047
same day of the week for two consecutive weeks, the second 1,048
publication being no fewer than ten nor more than thirty days 1,049
prior to the first hearing. The resolution shall become 1,050
effective on the first day of the month specified in the 1,051
resolution but not earlier than the first day of the month 1,052
26
following the expiration of sixty days from the date of its 1,053
adoption, subject to a referendum as provided in sections 305.31 1,054
to 305.41 of the Revised Code, unless the resolution is adopted 1,055
as an emergency measure necessary for the immediate preservation 1,056
of the public peace, health, or safety, in which case it shall go 1,057
into effect on the first day of the month following the 1,058
expiration of thirty days from the date of notice by the board of 1,059
county commissioners to the tax commissioner of its adoption. 1,060
The emergency measure shall receive an affirmative vote of all of 1,061
the members of the board of county commissioners and shall state 1,062
the reasons for the necessity. 1,063
If the tax is for more than one of the purposes set forth 1,066
in division (A)(1) to (7) of this section or is exclusively for 1,068
one of the purposes set forth in division (A)(1), (2), (4), (5), 1,069
(6), or (7) of this section, the resolution shall not go into 1,070
effect unless it is approved by a majority of the electors voting 1,072
on the question of the tax. 1,073
(B) The board of county commissioners shall adopt a 1,075
resolution under section 351.02 of the Revised Code creating the 1,076
convention facilities authority, or under section 307.283 of the 1,077
Revised Code creating the community improvements board, before 1,078
adopting a resolution levying a tax for the purpose of a 1,079
convention facilities authority under division (A)(1) of this 1,080
section or for the purpose of a community improvements board 1,081
under division (A)(4) of this section. 1,082
(C)(1) If the tax is to be used for more than one of the 1,084
purposes set forth in divisions (A)(1) to (7) of this section, 1,085
the board of county commissioners shall establish the method that 1,086
will be used to determine the amount or proportion of the tax 1,087
revenue received by the county during each year that will be 1,088
distributed for each of those purposes, including, if applicable, 1,089
provisions governing the reallocation of a convention facilities 1,090
authority's allocation if the authority is dissolved while the 1,091
tax is in effect. The allocation method may provide that 1,092
27
different proportions or amounts of the tax shall be distributed 1,093
among the purposes in different years, but it shall clearly 1,094
describe the method that will be used for each year. Except as 1,095
otherwise provided in division (C)(2) of this section, the 1,096
allocation method established by the board is not subject to 1,097
amendment during the life of the tax. 1,098
(2) Subsequent to holding a public hearing on the proposed 1,100
amendment, the board of county commissioners may amend the 1,101
allocation method established under division (C)(1) of this 1,102
section for any year if the amendment is approved by the 1,103
governing board of each entity whose allocation for the year 1,104
would be reduced by the proposed amendment. In the case of a tax 1,105
that is levied for a continuing period of time, the board may not 1,106
so amend the allocation method for any year before the sixth year 1,107
that the tax is in effect. 1,108
(a) If the additional revenues provided to the convention 1,110
facilities authority are pledged by the authority for the payment 1,111
of convention facilities authority revenue bonds for as long as 1,112
such bonds are outstanding, no reduction of the authority's 1,113
allocation of the tax shall be made for any year except to the 1,114
extent that the reduced authority allocation, when combined with 1,115
the authority's other revenues pledged for that purpose, is 1,116
sufficient to meet the debt service requirements for that year on 1,117
such bonds. 1,118
(b) If the additional revenues provided to the county are 1,120
pledged by the county for the payment of bonds or notes issued 1,121
under Chapter 133. of the Revised Code, for as long as such bonds 1,122
or notes are outstanding, no reduction of the county's or the 1,123
community improvements board's allocation of the tax shall be 1,124
made for any year except to the extent that the reduced county or 1,125
community improvements board allocation is sufficient to meet the 1,126
debt service requirements for that year on such bonds or notes. 1,127
(c) If the additional revenues provided to the transit 1,129
authority are pledged by the authority for the payment of revenue 1,130
28
bonds issued under section 306.37 of the Revised Code, for as 1,131
long as such bonds are outstanding, no reduction of the 1,132
authority's allocation of tax shall be made for any year except 1,133
to the extent that the authority's reduced allocation, when 1,134
combined with the authority's other revenues pledged for that 1,135
purpose, is sufficient to meet the debt service requirements for 1,136
that year on such bonds. 1,137
(D)(1) The resolution levying the tax or increasing the 1,139
rate of tax shall state the rate of the tax or the rate of the 1,140
increase; the purpose or purposes for which it is to be levied; 1,141
the number of years for which it is to be levied or that it is 1,142
for a continuing period of time; the allocation method required 1,143
by division (C) of this section; and if required to be submitted 1,144
to the electors of the county under division (A) of this section, 1,145
the date of the election at which the proposal shall be submitted 1,146
to the electors of the county, which shall be not less than 1,147
seventy-five days after the certification of a copy of the 1,148
resolution to the board of elections AND, IF THE TAX IS TO BE 1,149
LEVIED EXCLUSIVELY FOR THE PURPOSE SET FORTH IN DIVISION (A)(3) 1,150
OF THIS SECTION, SHALL NOT OCCUR IN FEBRUARY OR AUGUST OF ANY 1,151
YEAR. Upon certification of the resolution to the board of 1,153
elections, the board of county commissioners shall notify the tax 1,154
commissioner in writing of the levy question to be submitted to 1,155
the electors. If approved by a majority of the electors, the tax 1,156
shall become effective on the first day of the month specified in 1,157
the resolution but not earlier than the first day of the month 1,158
next following the thirtieth day following the certification of 1,159
the results of the election to the board of county commissioners 1,160
and the tax commissioner by the board of elections. 1,161
(2)(a) A resolution specifying that the tax is to be used 1,163
exclusively for the purpose set forth in division (A)(3) of this 1,164
section that is not adopted as an emergency measure may direct 1,165
the board of elections to submit the question of levying the tax 1,166
or increasing the rate of the tax to the electors of the county 1,167
29
at the next primary or general A SPECIAL election in the county 1,169
occurring HELD ON THE DATE SPECIFIED BY THE BOARD OF COUNTY 1,170
COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE ELECTION
OCCURS not less than seventy-five days after the resolution is 1,171
certified to the board of elections AND THE ELECTION IS NOT HELD 1,172
IN FEBRUARY OR AUGUST OF ANY YEAR. Upon certification of the 1,173
resolution to the board of elections, the board of county 1,174
commissioners shall notify the tax commissioner in writing of the 1,175
levy question to be submitted to the electors. No resolution 1,176
adopted under division (D)(2)(a) of this section shall go into 1,177
effect unless approved by a majority of those voting upon it and 1,178
not until the first day of the month specified in the resolution 1,179
but not earlier than the first day of the month following the 1,180
expiration of thirty days from the date of the notice to the tax 1,181
commissioner by the board of elections of the affirmative vote. 1,182
(b) A resolution specifying that the tax is to be used 1,184
exclusively for the purpose set forth in division (A)(3) of this 1,185
section that is adopted as an emergency measure shall become 1,186
effective as provided in division (A) of this section but may 1,187
direct the board of elections to submit the question of repealing 1,188
the tax or increase in the rate of the tax to the electors of the 1,189
county at the next general election in the county occurring not 1,190
less than seventy-five days after the resolution is certified to 1,191
the board of elections. Upon certification of the resolution to 1,192
the board of elections, the board of county commissioners shall 1,193
notify the tax commissioner in writing of the levy question to be 1,194
submitted to the electors. The ballot question shall be the same 1,195
as that prescribed in section 5739.022 of the Revised Code. The 1,196
board of elections shall notify the board of county commissioners 1,197
and the tax commissioner of the result of the election 1,198
immediately after the result has been declared. If a majority of 1,199
the qualified electors voting on the question of repealing the 1,200
tax or increase in the rate of the tax vote for repeal of the tax 1,201
or repeal of the increase, the board of county commissioners, on 1,202
30
the first day of the month following the expiration of thirty 1,203
days after the date it received notice of the result of the 1,204
election, shall, in the case of a repeal of the tax, cease to 1,205
levy the tax, or, in the case of a repeal of an increase in the 1,206
rate of the tax, cease to levy the increased rate and levy the 1,207
tax at the rate at which it was imposed immediately prior to the 1,208
increase in rate. 1,209
(E) The tax levied pursuant to this section shall be in 1,211
addition to the tax levied by section 5739.02 of the Revised Code 1,212
and any tax levied pursuant to section 5739.021 or 5739.023 of 1,213
the Revised Code. 1,214
A county that levies a tax pursuant to this section shall 1,216
levy a tax at the same rate pursuant to section 5741.023 of the 1,217
Revised Code. 1,218
The additional tax levied by the county shall be collected 1,220
pursuant to section 5739.025 of the Revised Code. 1,221
Any tax levied pursuant to this section is subject to the 1,223
exemptions provided in section 5739.02 of the Revised Code and in 1,224
addition shall not be applicable to sales not within the taxing 1,225
power of a county under the constitution of the United States or 1,226
the constitution of this state. 1,227
Sec. 5739.028. As used in this section "sports facility" 1,236
and "constructing" have the same meanings as in division (A)(8) 1,237
of section 5739.026 of the Revised Code. 1,238
This section applies only to taxes levied pursuant to 1,240
sections 5739.023 and 5741.022 of the Revised Code by a regional 1,242
transit authority created under section 306.31 of the Revised 1,243
Code for a continuing period of time and at an aggregate rate, on 1,244
the effective date of this section, greater than one-half of one 1,245
per cent on every retail sale made in the territory of the 1,246
transit authority.
The board of county commissioners of the most populous 1,248
county in the territory of a regional transit authority levying a 1,249
tax to which this section applies may adopt a resolution not 1,250
31
later than one hundred eighty days after the effective date of 1,251
this section proposing to reduce the rate of such a tax and to 1,253
increase by the same extent the rate of tax levied under sections 1,254
5739.026 and 5741.023 of the Revised Code for the purpose of 1,255
constructing or renovating a sports facility. The total 1,256
reduction in the rate of taxes levied by a transit authority and 1,257
the increase in the rate of tax levied for the purpose of 1,258
constructing or renovating a sports facility shall not exceed 1,259
one-tenth of one per cent upon retail sales made in the territory 1,260
of the transit authority; provided, the amount of taxes received 1,261
by the county for the purpose of constructing or renovating a 1,262
sports facility under this section shall not exceed four million 1,264
five hundred thousand dollars in any calendar year. Any amounts
received by a county in a calendar year in excess of four million 1,265
five hundred thousand dollars pursuant to this section shall be 1,266
paid to the transit authority by the county within forty-five 1,267
days following receipt by the county. 1,268
The resolution shall specify that the rate of tax levied by 1,271
the transit authority will be reduced and that a tax will be 1,272
levied at the same rate for the purpose of constructing or 1,273
renovating a sports facility; the rate by which the tax levied by 1,274
the transit authority will be reduced and by which the tax levied 1,275
for the purpose of constructing or renovating a sports facility 1,276
will be increased; the date the rates levied for those purposes 1,277
will be reduced and increased, respectively; and the number of 1,279
years the rate levied by a transit authority will be reduced and 1,280
the rate levied for constructing or renovating a sports facility 1,281
will be increased. The date the rate levied by the transit 1,282
authority will be reduced and the rate levied for the purpose of 1,283
constructing or renovating a sports facility will be increased
shall not be earlier than the first day of the month that begins 1,284
at least sixty days after the day the election on the question is 1,285
conducted unless the board of county commissioners levies a tax 1,286
under one or more of sections 307.697, 4301.421, 5743.024, and 1,287
32
5743.323 of the Revised Code on the effective date of this 1,288
section, in which case the date the rate levied by the transit 1,289
authority will be reduced and the rate levied for the purpose of 1,290
constructing or renovating a sports facility will be increased 1,291
shall not be earlier than the first day following the latest day 1,292
on which any of the taxes levied under one of those sections on
the effective date of this amendment may be levied as prescribed 1,294
by the resolution levying that tax. The number of years the rate 1,295
of the existing tax may be reduced and the rate of tax may be 1,296
levied for constructing or renovating a sports facility may be 1,297
any number of years as specified in the resolution, or for a 1,298
continuing period of time if so specified in the resolution. 1,299
Before a resolution adopted under this section may take 1,301
effect, the board of county commissioners shall submit the 1,302
resolution to the approval of the electors of the county, and the 1,303
resolution shall be approved by a majority of voters voting on 1,304
the question. Upon adoption of the resolution, the board of
county commissioners shall certify a copy of the resolution to 1,305
the board of elections of the county and to the tax commissioner, 1,306
and the board of elections shall submit the question at the next 1,307
primary or general A SPECIAL election occurring HELD ON THE DATE 1,309
SPECIFIED BY THE BOARD OF COUNTY COMMISSIONERS IN THE RESOLUTION, 1,310
PROVIDED THAT THE ELECTION OCCURS not less than seventy-five days 1,311
after the resolution is certified to the board of elections AND 1,312
THE ELECTION IS NOT HELD IN FEBRUARY OR AUGUST OF ANY YEAR. The 1,313
board of county commissioners shall certify the copy of the 1,315
resolution to the board of elections in the manner prescribed
under section 3505.071 of the Revised Code. The board of 1,317
elections shall certify the results of the election to the board 1,318
of county commissioners and to the tax commissioner. If the 1,319
question is approved by a majority of electors voting on the 1,321
question, the rate of tax imposed under sections 5739.023 and 1,322
5741.022 of the Revised Code shall be reduced, and the rate of 1,323
tax levied for constructing or renovating a sports facility under 1,324
33
sections 5739.026 and 5741.023 of the Revised Code shall be 1,325
increased by the same amount, on the date specified in the
resolution. 1,326
If revenue from a tax levied under sections 5739.023 and 1,328
5741.022 of the Revised Code and subject to reduction under this 1,329
section is pledged to the payment of bonds, notes, or notes in 1,330
anticipation of bonds, the board of county commissioners adopting 1,331
a resolution under this section shall provide sufficient revenue 1,332
from the tax for the repayment of debt charges on those bonds or 1,333
notes, unless an adequate substitute for payment of those charges 1,334
is provided by the transit authority. 1,335
Sec. 5748.01. As used in this chapter: 1,344
(A) "School district income tax" means an income tax 1,346
adopted under either ONE of the following: 1,347
(1) Former section 5748.03 of the Revised Code as it 1,349
existed prior to its repeal by Amended Substitute House Bill No. 1,350
291 of the 115th general assembly; 1,351
(2) Section 5748.03 of the Revised Code as enacted in 1,353
Substitute Senate Bill No. 28 of the 118th general assembly; 1,354
(3) SECTION 5748.08 OF THE REVISED CODE AS ENACTED IN 1,356
AMENDED SUBSTITUTE SENATE BILL NO. 17 OF THE 122nd GENERAL 1,358
ASSEMBLY.
(B) "Individual" means an individual subject to the tax 1,360
levied by section 5747.02 of the Revised Code. 1,361
(C) "Estate" means an estate subject to the tax levied by 1,363
section 5747.02 of the Revised Code. 1,364
(D) "Taxable year" means a taxable year as defined in 1,366
division (M) of section 5747.01 of the Revised Code. 1,367
(E) "Taxable income" means: 1,369
(1) In the case of an individual, adjusted gross income 1,371
for the taxable year as defined in division (A) of section 1,372
5747.01 of the Revised Code, less the exemptions provided by 1,373
section 5747.02 of the Revised Code; 1,374
(2) In the case of an estate, taxable income for the 1,376
34
taxable year as defined in division (S) of section 5747.01 of the 1,377
Revised Code. 1,378
(F) Except as provided in section 5747.25 of the Revised 1,380
Code, "resident" of the school district means: 1,381
(1) An individual who is a resident of this state as 1,383
defined in division (I) of section 5747.01 of the Revised Code 1,384
during all or a portion of the taxable year and who, during all 1,385
or a portion of such period of state residency, is domiciled in 1,386
the school district or lives in and maintains a permanent place 1,387
of abode in the school district; 1,388
(2) An estate of a decedent who, at the time of his death, 1,390
was domiciled in the school district. 1,391
(G) "School district income" means: 1,393
(1) With respect to an individual, the portion of the 1,395
taxable income of an individual that is received by the 1,396
individual during the portion of the taxable year that the 1,397
individual is a resident of the school district and the school 1,398
district income tax is in effect in that school district. An 1,399
individual may have school district income with respect to more 1,400
than one school district. 1,401
(2) With respect to an estate, the taxable income of the 1,403
estate for the portion of the taxable year that the school 1,404
district income tax is in effect in that school district. 1,405
(H) "Taxpayer" means an individual or estate having school 1,407
district income upon which a school district income tax is 1,408
imposed. 1,409
(I) "School district purposes" means any of the purposes 1,411
for which a tax may be levied pursuant to section 5705.21 of the 1,412
Revised Code. 1,413
Sec. 5748.05. After the approval by the electors of a 1,422
resolution under section 5748.03 OR 5748.08 of the Revised Code 1,424
to impose a school district income tax to provide an increase in 1,425
current operating revenues or in current revenues for permanent 1,426
improvements and prior to the time when the first payment to the 1,427
35
district from the tax can be made, a board of education may 1,428
anticipate a fraction of the proceeds of the tax and issue 1,429
anticipation notes in an amount not exceeding fifty per cent of 1,430
the total estimated proceeds of the tax to be collected for its 1,431
first year of collection as estimated by the tax commissioner. 1,432
The anticipation notes are Chapter 133. securities and shall be 1,433
issued as provided in section 133.24 of the Revised Code as if 1,434
property tax anticipation notes. The notes shall have principal 1,435
payments during each year after their year of issuance over a 1,436
period not to exceed five years and, if determined by the board 1,437
of education, during the year of their issuance. The legislation 1,438
authorizing issuance of the notes may also provide for the annual 1,439
levy and collection of voted ad valorem property taxes levied for 1,440
the applicable purpose for which the notes are issued and for the 1,441
application of the proceeds of the levy to the extent necessary 1,442
to pay annual debt charges on the notes. 1,443
Sec. 5748.08. (A) THE BOARD OF EDUCATION OF A CITY, 1,446
LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE 1,447
OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT 1,448
IT MAY BE NECESSARY FOR THE SCHOOL DISTRICT TO DO ALL OF THE 1,449
FOLLOWING:
(1) RAISE A SPECIFIED AMOUNT OF MONEY FOR SCHOOL DISTRICT 1,451
PURPOSES BY LEVYING AN ANNUAL TAX ON THE SCHOOL DISTRICT INCOME 1,452
OF INDIVIDUALS AND ESTATES; 1,453
(2) ISSUE GENERAL OBLIGATION BONDS FOR PERMANENT 1,455
IMPROVEMENTS, STATING IN THE RESOLUTION THE NECESSITY AND PURPOSE 1,456
OF THE BOND ISSUE AND THE AMOUNT, APPROXIMATE DATE, ESTIMATED 1,457
RATE OF INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE 1,458
PRINCIPAL OF THE BONDS MAY BE PAID; 1,459
(3) LEVY A TAX OUTSIDE THE TEN-MILL LIMITATION TO PAY DEBT 1,462
CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES; 1,463
(4) SUBMIT THE QUESTION OF THE SCHOOL DISTRICT INCOME TAX 1,465
AND BOND ISSUE TO THE ELECTORS OF THE DISTRICT AT A SPECIAL 1,466
ELECTION. 1,467
36
ON ADOPTION OF THE RESOLUTION, THE BOARD SHALL CERTIFY A 1,469
COPY OF IT TO THE TAX COMMISSIONER AND THE COUNTY AUDITOR NO 1,470
LATER THAN NINETY DAYS PRIOR TO THE DATE OF THE SPECIAL ELECTION 1,472
AT WHICH THE BOARD INTENDS TO PROPOSE THE INCOME TAX AND BOND 1,473
ISSUE. NOT LATER THAN TEN DAYS OF RECEIPT OF THE RESOLUTION, THE 1,474
TAX COMMISSIONER, IN THE SAME MANNER AS REQUIRED BY DIVISION (A) 1,475
OF SECTION 5748.02 OF THE REVISED CODE, SHALL ESTIMATE THE RATES 1,477
DESIGNATED IN DIVISION (A)(1) AND (2) OF THAT SECTION AND CERTIFY 1,479
THEM TO THE BOARD. NOT LATER THAN TEN DAYS OF RECEIPT OF THE 1,480
RESOLUTION, THE COUNTY AUDITOR SHALL ESTIMATE AND CERTIFY TO THE 1,481
BOARD THE AVERAGE ANNUAL PROPERTY TAX RATE REQUIRED THROUGHOUT 1,482
THE STATED MATURITY OF THE BONDS TO PAY DEBT CHARGES ON THE 1,483
BONDS, IN THE SAME MANNER AS UNDER DIVISION (C) OF SECTION 133.18 1,485
OF THE REVISED CODE. 1,486
(B) ON RECEIPT OF THE TAX COMMISSIONER'S AND COUNTY 1,489
AUDITOR'S CERTIFICATIONS PREPARED UNDER DIVISION (A) OF THIS 1,490
SECTION, THE BOARD OF EDUCATION OF THE CITY, LOCAL, OR EXEMPTED 1,491
VILLAGE SCHOOL DISTRICT, BY A VOTE OF TWO-THIRDS OF ALL ITS 1,492
MEMBERS, MAY ADOPT A RESOLUTION PROPOSING FOR A SPECIFIED NUMBER 1,493
OF YEARS OR FOR A CONTINUING PERIOD OF TIME THE LEVY OF AN ANNUAL 1,494
TAX FOR SCHOOL DISTRICT PURPOSES ON THE SCHOOL DISTRICT INCOME OF 1,496
INDIVIDUALS AND OF ESTATES AND DECLARING THAT THE AMOUNT OF TAXES 1,497
THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION WILL BE
INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE PRESENT AND 1,498
FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT IS NECESSARY 1,499
TO ISSUE GENERAL OBLIGATION BONDS OF THE SCHOOL DISTRICT FOR 1,500
SPECIFIED PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX IN 1,502
EXCESS OF THE TEN-MILL LIMITATION TO PAY THE DEBT CHARGES ON THE 1,503
BONDS AND ANY ANTICIPATORY SECURITIES; AND THAT THE QUESTION OF
THE BONDS AND TAXES SHALL BE SUBMITTED TO THE ELECTORS OF THE 1,505
SCHOOL DISTRICT AT A SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER 1,506
THAN SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO 1,507
THE BOARD OF ELECTIONS, AND THE DATE OF WHICH SHALL BE CONSISTENT 1,508
WITH SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL 1,509
37
SPECIFY ALL OF THE FOLLOWING: 1,510
(1) THE PURPOSE FOR WHICH THE SCHOOL DISTRICT INCOME TAX 1,512
IS TO BE IMPOSED AND THE RATE OF THE TAX, WHICH SHALL BE THE RATE 1,514
SET FORTH IN THE TAX COMMISSIONER'S CERTIFICATION ROUNDED TO THE 1,515
NEAREST ONE-FOURTH OF ONE PER CENT;
(2) THE NUMBER OF YEARS THE TAX WILL BE LEVIED, OR THAT IT 1,518
WILL BE LEVIED FOR A CONTINUING PERIOD OF TIME;
(3) THE DATE ON WHICH THE TAX SHALL TAKE EFFECT, WHICH 1,520
SHALL BE THE FIRST DAY OF JANUARY OF ANY YEAR FOLLOWING THE YEAR 1,523
IN WHICH THE QUESTION IS SUBMITTED;
(4) THE COUNTY AUDITOR'S ESTIMATE OF THE AVERAGE ANNUAL 1,525
PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE 1,526
BONDS TO PAY DEBT CHARGES ON THE BONDS. 1,527
(C) A RESOLUTION ADOPTED UNDER DIVISION (B) OF THIS 1,530
SECTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO 1,531
PUBLICATION OF THE RESOLUTION SHALL BE NECESSARY OTHER THAN THAT 1,532
PROVIDED FOR IN THE NOTICE OF ELECTION. IMMEDIATELY AFTER ITS 1,533
ADOPTION AND AT LEAST SEVENTY-FIVE DAYS PRIOR TO THE ELECTION AT 1,534
WHICH THE QUESTION WILL APPEAR ON THE BALLOT, THE BOARD OF 1,535
EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION, ALONG WITH 1,536
COPIES OF THE AUDITOR'S ESTIMATE AND ITS RESOLUTION UNDER 1,537
DIVISION (A) OF THIS SECTION, TO THE BOARD OF ELECTIONS OF THE 1,539
PROPER COUNTY. THE BOARD OF EDUCATION SHALL MAKE THE 1,540
ARRANGEMENTS FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS 1,541
OF THE SCHOOL DISTRICT, AND THE ELECTION SHALL BE CONDUCTED, 1,542
CANVASSED, AND CERTIFIED IN THE SAME MANNER AS REGULAR ELECTIONS 1,543
IN THE DISTRICT FOR THE ELECTION OF COUNTY OFFICERS. 1,544
THE RESOLUTION SHALL BE PUT BEFORE THE ELECTORS AS ONE 1,546
BALLOT QUESTION, WITH A MAJORITY VOTE INDICATING APPROVAL OF THE 1,547
SCHOOL DISTRICT INCOME TAX, THE BOND ISSUE, AND THE LEVY TO PAY 1,548
DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES. THE 1,549
BOARD OF ELECTIONS SHALL PUBLISH THE NOTICE OF THE ELECTION IN 1,551
ONE OR MORE NEWSPAPERS OF GENERAL CIRCULATION IN THE SCHOOL 1,552
DISTRICT ONCE A WEEK FOR FOUR CONSECUTIVE WEEKS. THE NOTICE OF 1,553
38
ELECTION SHALL STATE ALL OF THE FOLLOWING: 1,554
(1) THE QUESTIONS TO BE SUBMITTED TO THE ELECTORS; 1,556
(2) THE RATE OF THE SCHOOL DISTRICT INCOME TAX; 1,558
(3) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE; 1,561
(4) THE PERMANENT IMPROVEMENTS FOR WHICH THE BONDS ARE TO 1,564
BE ISSUED;
(5) THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL 1,566
OF THE BONDS MAY BE PAID; 1,567
(6) THE ESTIMATED ADDITIONAL AVERAGE ANNUAL PROPERTY TAX 1,569
RATE TO PAY THE DEBT CHARGES ON THE BONDS, AS CERTIFIED BY THE 1,570
COUNTY AUDITOR; 1,571
(7) THE TIME AND PLACE OF THE SPECIAL ELECTION. 1,573
(D) THE FORM OF THE BALLOT ON A QUESTION SUBMITTED TO THE 1,576
ELECTORS UNDER THIS SECTION SHALL BE AS FOLLOWS: 1,577
"SHALL THE ........ SCHOOL DISTRICT BE AUTHORIZED TO DO 1,579
BOTH OF THE FOLLOWING: 1,580
(1) IMPOSE AN ANNUAL INCOME TAX OF ...... (STATE THE 1,582
PROPOSED RATE OF TAX) ON THE SCHOOL DISTRICT INCOME OF 1,583
INDIVIDUALS AND OF ESTATES, FOR ........ (STATE THE NUMBER OF 1,584
YEARS THE TAX WOULD BE LEVIED, OR THAT IT WOULD BE LEVIED FOR A 1,585
CONTINUING PERIOD OF TIME), BEGINNING ........ (STATE THE DATE 1,586
THE TAX WOULD FIRST TAKE EFFECT), FOR THE PURPOSE OF ........ 1,587
(STATE THE PURPOSE OF THE TAX)? 1,588
(2) ISSUE BONDS FOR THE PURPOSE OF ....... IN THE 1,590
PRINCIPAL AMOUNT OF $......, TO BE REPAID ANNUALLY OVER A MAXIMUM 1,592
PERIOD OF ....... YEARS, AND LEVY A PROPERTY TAX OUTSIDE THE 1,593
TEN-MILL LIMITATION ESTIMATED BY THE COUNTY AUDITOR TO AVERAGE 1,594
OVER THE BOND REPAYMENT PERIOD ....... MILLS FOR EACH ONE DOLLAR 1,595
OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE EXPRESSED IN 1,596
CENTS OR DOLLARS AND CENTS, SUCH AS "36 CENTS" OR "$1.41") FOR 1,597
EACH $100 OF TAX VALUATION, TO PAY THE ANNUAL DEBT CHARGES ON THE
BONDS, AND TO PAY DEBT CHARGES ON ANY NOTES ISSUED IN 1,598
ANTICIPATION OF THOSE BONDS? 1,599
39
1,602
FOR THE INCOME TAX AND BOND ISSUE 1,603
1,604
AGAINST THE INCOME TAX AND BOND ISSUE 1,605
" 1,606
(E) THE BOARD OF ELECTIONS PROMPTLY SHALL CERTIFY THE 1,610
RESULTS OF THE ELECTION TO THE TAX COMMISSIONER AND THE COUNTY 1,611
AUDITOR OF THE COUNTY IN WHICH THE SCHOOL DISTRICT IS LOCATED. 1,612
IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE IN 1,613
FAVOR OF IT, THE INCOME TAX AND THE APPLICABLE PROVISIONS OF 1,615
CHAPTER 5747. OF THE REVISED CODE SHALL TAKE EFFECT ON THE DATE 1,618
SPECIFIED IN THE RESOLUTION, AND THE BOARD OF EDUCATION MAY
PROCEED WITH ISSUANCE OF THE BONDS AND WITH THE LEVY AND 1,619
COLLECTION OF THE PROPERTY TAXES TO PAY DEBT CHARGES ON THE 1,620
BONDS, AT THE ADDITIONAL RATE OR ANY LESSER RATE IN EXCESS OF THE 1,622
TEN-MILL LIMITATION. ANY SECURITIES ISSUED BY THE BOARD OF
EDUCATION UNDER THIS SECTION ARE CHAPTER 133. SECURITIES, AS THAT 1,625
TERM IS DEFINED IN SECTION 133.01 OF THE REVISED CODE. 1,627
(F) AFTER APPROVAL OF A QUESTION UNDER THIS SECTION, THE 1,630
BOARD OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF 1,631
THE SCHOOL DISTRICT INCOME TAX IN ACCORDANCE WITH SECTION 5748.05 1,632
OF THE REVISED CODE. ANY ANTICIPATION NOTES UNDER THIS DIVISION 1,633
SHALL BE ISSUED AS PROVIDED IN SECTION 133.24 OF THE REVISED 1,635
CODE, SHALL HAVE PRINCIPAL PAYMENTS DURING EACH YEAR AFTER THE 1,636
YEAR OF THEIR ISSUANCE OVER A PERIOD NOT TO EXCEED FIVE YEARS, 1,637
AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR ISSUANCE. 1,638
(G) THE QUESTION OF REPEAL OF A SCHOOL DISTRICT INCOME TAX 1,641
LEVIED FOR MORE THAN FIVE YEARS MAY BE INITIATED AND SUBMITTED IN 1,642
ACCORDANCE WITH SECTION 5748.04 OF THE REVISED CODE. 1,644
(H) NO BOARD OF EDUCATION SHALL SUBMIT A QUESTION UNDER 1,647
THIS SECTION TO THE ELECTORS OF THE SCHOOL DISTRICT MORE THAN 1,648
TWICE IN ANY CALENDAR YEAR. IF A BOARD SUBMITS THE QUESTION 1,649
TWICE IN ANY CALENDAR YEAR, ONE OF THE ELECTIONS ON THE QUESTION 1,650
SHALL BE HELD ON THE DATE OF THE GENERAL ELECTION.
40
Section 2. That existing sections 145.56, 3307.71, 1,652
3309.66, 3316.06, 3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 1,653
5739.026, 5739.028, 5748.01, and 5748.05 of the Revised Code are 1,655
hereby repealed.
Section 3. Section 3317.08 of the Revised Code is 1,657
presented in this act as a composite of the section as amended by 1,658
both Am. Sub. H.B. 571 and Am. Sub. H.B. 552 of the 120th General 1,659
Assembly, with the new language of neither of the acts shown in 1,661
capital letters. This is in recognition of the principle stated 1,662
in division (B) of section 1.52 of the Revised Code that such 1,663
amendments are to be harmonized where not substantively 1,664
irreconcilable and constitutes a legislative finding that such is 1,665
the resulting version in effect prior to the effective date of 1,666
this act.
Section 4. The amendments to sections 5739.021, 5739.026, 1,669
and 5739.028 of the Revised Code in this act are intended to 1,670
expand the date on which elections provided for under those 1,671
sections may be held, from the dates of primary and general
elections only, to the dates on which a special election may be 1,672
held under division (D) of section 3501.01 of the Revised Code, 1,673
except for the first Tuesday after the first Monday in February 1,674
and August. The amendment of these sections is not intended to 1,675
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 1,676
levying of taxes or increasing the rate of tax for more than one 1,678
of the purposes set forth in divisions (A)(1) through (7) of 1,679
section 5739.026 of the Revised Code, or exclusively for one of 1,680
the purposes set forth in divisions (A)(1), (2), (4), (5), (6), 1,681
or (7) of that section, which shall continue to be governed by 1,682
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 1,683
amended by this act, shall be construed to reduce or constrict 1,685
the dates on which an election previously could be held under 1,686
those sections.
41
Section 5. If, prior to this act becoming law, a copy of a 1,688
resolution is certified by a board of county commissioners to the 1,689
board of elections as provided in division (B)(2)(a) of section 1,690
5739.021 or division (D)(2) of section 5739.026 of the Revised 1,691
Code, the certification, and the proper preparations of the board 1,692
of elections to place the question proposed by the resolution on 1,693
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 1,694
election held on that date. 1,695
Section 6. This act is hereby declared to be an emergency 1,697
measure necessary for the immediate preservation of the public 1,698
peace, health, and safety. The reasons for such necessity are 1,699
that ballot measures must be taken as soon as possible to 1,700
preserve and expand educational opportunities and protect the
safety of Ohio's pupils by improving the physical facilities of 1,701
their schools, and that the recent repeal of sales and use taxes 1,702
in some counties has decreased county revenues and, as a result, 1,703
greatly limited services in those counties. Therefore, this act 1,704
shall go into immediate effect.