As Reported by the Senate Ways and Means Committee 1
122nd General Assembly 4
Regular Session Sub. S. B. No. 223 5
1997-1998 6
SENATORS DRAKE-HERINGTON-MUMPER 8
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A B I L L
To amend sections 133.07, 317.08, 317.32, 5301.67 to 12
5301.69, 5705.19, and 5739.026 and to enact 13
sections 133.60, 133.61, 901.21, 901.22, 14
5301.691, and 5301.692 of the Revised Code to 15
clarify the agricultural land uses that may be 16
the subject of conservation easements; to 17
authorize only the Director of Agriculture,
certain local governments, and charitable 18
organizations to acquire agricultural easements 19
in order to preserve the agricultural use of 20
land; to permit counties to levy or increase the
rate of a sales or use tax to acquire 21
agricultural easements and retire bonds issued 22
for their purchase; to permit local governments
to levy a property tax outside the ten-mill 23
limitation to acquire, supervise, and enforce 24
agricultural easements and to issue general 25
obligation bonds to finance them; and to 26
authorize the extinguishment of agricultural 27
easements under specified circumstances. 28
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 30
Section 1. That sections 133.07, 317.08, 317.32, 5301.67, 32
5301.68, 5301.69, 5705.19, and 5739.026 be amended and sections 35
133.60, 133.61, 901.21, 901.22, 5301.691, and 5301.692 of the
Revised Code be enacted to read as follows: 37
Sec. 133.07. (A) A county shall not incur, without a vote 47
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of the electors, either of the following: 48
(1) Net indebtedness for all purposes that exceeds an 50
amount equal to one per cent of its tax valuation; 51
(2) Net indebtedness for the purpose of paying the 53
county's share of the cost of the construction, improvement, 54
maintenance, or repair of state highways that exceeds an amount 55
equal to one-half of one per cent of its tax valuation. 56
(B) A county shall not incur total net indebtedness that 58
exceeds an amount equal to the one of the following limitations 59
that applies to the county: 60
(1) A county with a valuation not exceeding one hundred 62
million dollars, three per cent of that tax valuation; 63
(2) A county with a tax valuation exceeding one hundred 65
million dollars but not exceeding three hundred million dollars, 66
three million dollars plus one and one-half per cent of that tax 67
valuation in excess of one hundred million dollars; 68
(3) A county with a tax valuation exceeding three hundred 70
million dollars, six million dollars plus two and one-half per 71
cent of that tax valuation in excess of three hundred million 72
dollars. 73
(C) In calculating the net indebtedness of a county, none 75
of the following securities shall be considered: 76
(1) Securities described in section 307.201 of the Revised 78
Code; 79
(2) Self-supporting securities issued for any purposes, 81
including, but not limited to, any of the following general 82
purposes: 83
(a) Water systems or facilities; 85
(b) Sanitary sewerage systems or facilities, or surface 87
and storm water drainage and sewerage systems or facilities, or a 88
combination of those systems or facilities; 89
(c) County or joint county scrap tire collection, storage, 91
monocell, monofill, or recovery facilities, or any combination of 92
those facilities; 93
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(d) Off-street parking lots, facilities, or buildings, or 95
on-street parking facilities, or any combination of off-street 96
and on-street parking facilities; 97
(e) Facilities for the care or treatment of the sick or 99
infirm, and for housing the persons providing that care or 100
treatment and their families; 101
(f) Recreational, sports, convention, auditorium, museum, 103
trade show, and other public attraction facilities; 104
(g) Facilities for natural resources exploration, 106
development, recovery, use, and sale; 107
(h) Correctional and detention facilities and related 109
rehabilitation facilities. 110
(3) Securities issued for the purpose of purchasing, 112
constructing, improving, or extending water or sanitary or 113
surface and storm water sewerage systems or facilities, or a 114
combination of those systems or facilities, to the extent that an 115
agreement entered into with another subdivision requires the 116
other subdivision to pay to the county amounts equivalent to debt 117
charges on the securities; 118
(4) Voted general obligation securities issued for the 120
purpose of permanent improvements for sanitary sewerage or water 121
systems or facilities to the extent that the total principal 122
amount of voted securities outstanding for the purpose does not 123
exceed an amount equal to two per cent of the county's tax 124
valuation; 125
(5) Securities issued for permanent improvements to house 127
agencies, departments, boards, or commissions of the county or of 128
any municipal corporation located, in whole or in part, in the 129
county, to the extent that the revenues, other than revenues from 130
unvoted county property taxes, derived from leases or other 131
agreements between the county and those agencies, departments, 132
boards, commissions, or municipal corporations relating to the 133
use of the permanent improvements are sufficient to cover the 134
cost of all operating expenses of the permanent improvements paid 135
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by the county and debt charges on the securities; 136
(6) Securities issued pursuant to section 133.08 of the 138
Revised Code; 139
(7) Securities issued for the purpose of acquiring or 141
constructing roads, highways, bridges, or viaducts, for the 142
purpose of acquiring or making other highway permanent 143
improvements, or for the purpose of procuring and maintaining 144
computer systems for the office of the clerk of any 145
county-operated municipal court, for the office of the clerk of 146
the court of common pleas, or for the office of the clerk of the 147
probate, juvenile, or domestic relations division of the court of 148
common pleas to the extent that the legislation authorizing the 149
issuance of the securities includes a covenant to appropriate 150
from moneys distributed to the county pursuant to division (B) of 151
section 2101.162, 2151.541, 2153.081, 2301.031, or 2303.201 or 152
Chapter 4501., 4503., 4504., or 5735. of the Revised Code a 153
sufficient amount to cover debt charges on and financing costs 154
relating to the securities as they become due; 155
(8) Securities issued for the purpose of acquiring, 157
constructing, improving, and equipping a county, multicounty, or 158
multicounty-municipal jail, workhouse, juvenile detention 159
facility, or correctional facility; 160
(9) Securities issued for the acquisition, construction, 162
equipping, or repair of any permanent improvement or any class or 163
group of permanent improvements enumerated in a resolution 164
adopted pursuant to division (D) of section 5739.026 of the 165
Revised Code to the extent that the legislation authorizing the 166
issuance of the securities includes a covenant to appropriate 167
from moneys received from the taxes authorized under section 168
5739.023 and division (A)(5) of section 5739.026 of the Revised 169
Code an amount sufficient to pay debt charges on the securities 170
and those moneys shall be pledged for that purpose; 171
(10) Securities issued for county or joint county solid 173
waste or hazardous waste collection, transfer, or disposal 174
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facilities, or resource recovery and solid or hazardous waste 175
recycling facilities, or any combination of those facilities; 176
(11) Securities issued for the acquisition, construction, 178
and equipping of a port authority educational and cultural 179
facility under section 307.671 of the Revised Code; 180
(12) Securities issued for the acquisition, construction, 182
equipping, and improving of a municipal educational and cultural 183
facility under division (B)(1) of section 307.672 of the Revised 184
Code; 185
(13) Securities issued for energy conservation measures 187
under section 307.041 of the Revised Code; 188
(14) Securities issued for the acquisition, construction, 190
equipping, improving, or repair of a sports facility, including 191
obligations issued to pay costs of a sports facility under 192
section 307.673 of the Revised Code;
(15) Securities issued under section 755.17 of the Revised 194
Code if the legislation authorizing issuance of the securities 195
includes a covenant to appropriate from revenue received from a 196
tax authorized under division (A)(5) of section 5739.026 and 197
section 5741.023 of the Revised Code an amount sufficient to pay 198
debt charges on the securities, and the board of county 199
commissioners pledges that revenue for that purpose, pursuant to
section 755.171 of the Revised Code; 200
(15)(16) Sales tax supported bonds issued pursuant to 202
section 133.081 of the Revised Code for the purpose of acquiring, 204
constructing, improving, or equipping any permanent improvement 205
to the extent that the legislation authorizing the issuance of 206
the sales tax supported bonds pledges county sales taxes to the 207
payment of debt charges on the sales tax supported bonds and 208
contains a covenant to appropriate from county sales taxes a 209
sufficient amount to cover debt charges or the financing costs 210
related to the sales tax supported bonds as they become due. 211
(17) BONDS OR NOTES ISSUED UNDER SECTION 133.60 OF THE 214
REVISED CODE IF THE LEGISLATION AUTHORIZING ISSUANCE OF THE BONDS 215
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OR NOTES INCLUDES A COVENANT TO APPROPRIATE FROM REVENUE RECEIVED
FROM A TAX AUTHORIZED UNDER DIVISION (A)(9) OF SECTION 5739.026 216
AND SECTION 5741.023 OF THE REVISED CODE AN AMOUNT SUFFICIENT TO 217
PAY THE DEBT CHARGES ON THE BONDS OR NOTES, AND THE BOARD OF 218
COUNTY COMMISSIONERS PLEDGES THAT REVENUE FOR THAT PURPOSE. 219
(D) In calculating the net indebtedness of a county, no 221
obligation incurred under division (E) of section 339.06 of the 222
Revised Code shall be considered. 223
Sec. 133.60. (A) AS USED IN THIS SECTION AND IN SECTION 225
133.61 OF THE REVISED CODE: 226
(1) "AGRICULTURAL EASEMENT" HAS THE SAME MEANING AS IN 228
SECTION 5301.67 OF THE REVISED CODE. 229
(2) "BONDS" MEANS NOTES OR BONDS. 231
(B) THE BOARD OF COUNTY COMMISSIONERS OF A COUNTY MAY 233
ISSUE BONDS FOR THE PURPOSE OF ACQUIRING AGRICULTURAL EASEMENTS. 234
THE ISSUANCE OF THE BONDS IS SUBJECT TO THIS CHAPTER, EXCEPT THAT 235
THEIR MATURITY SHALL NOT EXTEND BEYOND THE EXPIRATION OF THE TAX 236
IMPOSED UNDER SECTION 5739.026 OF THE REVISED CODE. THE BONDS DO 237
NOT CONSTITUTE GENERAL OBLIGATIONS OF THE COUNTY, AND THEY SHALL 238
NOT PLEDGE THE FULL FAITH AND CREDIT OR REVENUE OF THE COUNTY, 239
EXCEPT REVENUES FROM THE TAXES LEVIED UNDER SECTIONS 5739.026 AND 240
5741.023 OF THE REVISED CODE. THE RESOLUTION AUTHORIZING THE 241
BONDS SHALL APPROPRIATE THE PROCEEDS OF THOSE TAXES FIRST TO THE 242
PAYMENT OF DEBT CHARGES ON THE BONDS, AND OTHER APPROPRIATIONS 243
FROM THE PROCEEDS OF THOSE TAXES SHALL BE LIMITED TO ANY BALANCE 244
THAT REMAINS AFTER PAYING IN FULL THE DEBT CHARGES ON THE BONDS.
ALL MONEYS RAISED BY THE ISSUANCE OF BONDS UNDER THIS 246
SECTION, AFTER PAYMENT OF THE COSTS OF ISSUANCE AND FINANCING 247
COSTS, SHALL BE USED EXCLUSIVELY FOR THE ACQUISITION OF 248
AGRICULTURAL EASEMENTS.
Sec. 133.61. THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 250
CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD 251
OF TOWNSHIP TRUSTEES OF A TOWNSHIP MAY ISSUE GENERAL OBLIGATION 252
BONDS FOR THE PURPOSE OF ACQUIRING AGRICULTURAL EASEMENTS. THE 253
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BONDS SHALL BE ISSUED IN THE MANNER PROVIDED IN SECTION 133.18 OF 254
THE REVISED CODE AND PURSUANT TO THIS CHAPTER. 255
ALL MONEYS RAISED BY THE ISSUANCE OF BONDS UNDER THIS 257
SECTION, AFTER PAYMENT OF THE COSTS OF ISSUANCE AND FINANCING 258
COSTS, SHALL BE USED EXCLUSIVELY FOR THE ACQUISITION OF 259
AGRICULTURAL EASEMENTS.
Sec. 317.08. Except as provided in division (F) of this 268
section, the county recorder shall keep six separate sets of 270
records as follows:
(A) A record of deeds, in which shall be recorded all 272
deeds and other instruments of writing for the absolute and 273
unconditional sale or conveyance of lands, tenements, and 274
hereditaments; all notices as provided for in sections 5301.47 to 275
5301.56 of the Revised Code; all judgments or decrees in actions 276
brought under section 5303.01 of the Revised Code; all 277
declarations and bylaws as provided for in Chapter 5311. of the 278
Revised Code; affidavits as provided for in section 5301.252 of 279
the Revised Code; all certificates as provided for in section 280
5311.17 of the Revised Code; all articles dedicating 281
archaeological preserves accepted by the director of the Ohio 282
historical society under section 149.52 of the Revised Code; all 283
articles dedicating nature preserves accepted by the director of 284
natural resources under section 1517.05 of the Revised Code; all 285
agreements for the registration of lands as archaeological or 286
historic landmarks under section 149.51 or 149.55 of the Revised 287
Code; all conveyances of conservation easements AND AGRICULTURAL 288
EASEMENTS under section 5301.68 of the Revised Code; ALL 290
INSTRUMENTS EXTINGUISHING AGRICULTURAL EASEMENTS UNDER SECTION 292
901.21 OR 5301.691 OF THE REVISED CODE OR PURSUANT TO THE TERMS
OF SUCH AN EASEMENT GRANTED TO A CHARITABLE ORGANIZATION UNDER 293
SECTION 5301.68 OF THE REVISED CODE; all instruments or orders 294
described in division (B)(1)(c)(ii) of section 5301.56 of the 295
Revised Code; all no further action letters issued under section 296
3746.11 of the Revised Code; all covenants not to sue issued 297
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under section 3746.12 of the Revised Code; any restrictions on 298
the use of property identified pursuant to division (C)(3) of 299
section 3746.10 of the Revised Code; and all memoranda of trust, 300
as described in division (A) of section 5301.255 of the Revised 301
Code, that describe specific real property; 302
(B) A record of mortgages, in which shall be recorded all 304
of the following: 305
(1) All mortgages, including amendments, supplements, 307
modifications, and extensions of mortgages, or other instruments 308
of writing by which lands, tenements, or hereditaments are or may 309
be mortgaged or otherwise conditionally sold, conveyed, affected, 310
or encumbered; 311
(2) All executory installment contracts for the sale of 313
land executed after September 29, 1961, that by their terms are 314
not required to be fully performed by one or more of the parties 315
to them within one year of the date of the contracts; 316
(3) All options to purchase real estate, including 318
supplements, modifications, and amendments of the options, but no 319
option of that nature shall be recorded if it does not state a 320
specific day and year of expiration of its validity; 321
(4) Any tax certificate sold under section 5721.33 of the 323
Revised Code, or memorandum thereof, that is presented for filing 324
of record.
(C) A record of powers of attorney, including all 326
memoranda of trust, as described in division (A) of section 327
5301.255 of the Revised Code, that do not describe specific real 328
property; 329
(D) A record of plats, in which shall be recorded all 331
plats and maps of town lots, of the subdivision of town lots, and 332
of other divisions or surveys of lands, any center line survey of 333
a highway located within the county, the plat of which shall be 334
furnished by the director of transportation or county engineer, 335
and all drawings as provided for in Chapter 5311. of the Revised 336
Code; 337
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(E) A record of leases, in which shall be recorded all 339
leases, memoranda of leases, and supplements, modifications, and 340
amendments of leases and memoranda of leases; 341
(F) A record of declarations executed pursuant to section 344
2133.02 of the Revised Code and durable powers of attorney for 346
health care executed pursuant to section 1337.12 of the Revised 347
Code. 348
All instruments or memoranda of instruments entitled to 350
record shall be recorded in the proper record in the order in 351
which they are presented for record. The recorder may index, 352
keep, and record in one volume unemployment compensation liens, 353
internal revenue tax liens and other liens in favor of the United 354
States as described in division (A) of section 317.09 of the 355
Revised Code, personal tax liens, mechanic's liens, agricultural 356
product liens, notices of liens, certificates of satisfaction or 357
partial release of estate tax liens, discharges of recognizances, 358
excise and franchise tax liens on corporations, broker's liens, 359
and liens provided for in sections 1513.33, 1513.37, 3752.13, 361
5111.021, and 5311.18 of the Revised Code. 363
The recording of an option to purchase real estate, 365
including any supplement, modification, and amendment of the 366
option, under this section shall serve as notice to any purchaser 367
of an interest in the real estate covered by the option only 368
during the period of the validity of the option as stated in the 369
option. 370
(G) In lieu of keeping the six separate sets of records 373
required in divisions (A) to (F) of this section and the records 375
required in division (H) of this section, a county recorder may 376
record all the instruments required to be recorded by this 377
section in two separate sets of record books. One set shall be 378
called the "official records" and shall contain the instruments 379
listed in divisions (A), (B), (C), (E), (F), and (H) of this 381
section. The second set of records shall contain the instruments 382
listed in division (D) of this section. 383
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(H) Except as provided in division (G) of this section, 386
the county recorder shall keep a separate set of records
containing all corrupt activity lien notices filed with the 387
recorder pursuant to section 2923.36 of the Revised Code and a 388
separate set of records containing all medicaid fraud lien 389
notices filed with the recorder pursuant to section 2933.75 of 390
the Revised Code. 391
Sec. 317.32. The county recorder shall charge and collect 401
the following fees for the recorder's services:
(A) For recording and indexing an instrument when the 403
photocopy or any similar process is employed, fourteen dollars 404
for the first two pages and four dollars for each subsequent 405
page, size eight and one-half inches by fourteen inches, or 406
fraction of a page, including the caption page, of such 407
instrument; 408
(B) For certifying a photocopy from the record previously 410
recorded, one dollar per page, size eight and one-half inches by 411
fourteen inches, or fraction of a page; for each certification 412
where the recorder's seal is required, except as to instruments 413
issued by the armed forces of the United States, fifty cents; 414
(C) For manual or typewritten recording of assignment or 416
satisfaction of mortgage or lease or any other marginal entry, 417
four dollars; 418
(D) For entering any marginal reference by separate 420
recorded instrument, two dollars for each marginal reference set 421
out in that instrument, in addition to the recording fee set 422
forth in division (A) of this section; 423
(E) For indexing in the real estate mortgage records, 425
pursuant to division (D) of section 1309.40 of the Revised Code, 426
financing statements covering crops growing or to be grown, 427
timber to be cut, minerals or the like, including oil and gas, 428
accounts subject to division (E) of section 1309.03 of the 429
Revised Code, or fixture filings made pursuant to section 1309.32 430
of the Revised Code, two dollars for each name indexed; 431
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(F) For recording manually any plat not exceeding six 433
lines, two dollars, and for each additional line, ten cents; 434
(G) For filing zoning resolutions, including text and 436
maps, in the office of the recorder as required under sections 437
303.11 and 519.11 of the Revised Code, fifty dollars, regardless 438
of the size or length of the resolutions; 439
(H) For filing zoning amendments, including text and maps, 441
in the office of the recorder as required under sections 303.12 442
and 519.12 of the Revised Code, ten dollars for the first page 443
and four dollars for each additional page; 444
(I) For photocopying a document, other than at the time of 446
recording and indexing as provided for in division (A) of this 447
section, one dollar per page, size eight and one-half inches by 448
fourteen inches, or fraction thereof; 449
(J) For local facsimile transmission of a document, one 451
dollar per page, size eight and one-half inches by fourteen 452
inches, or fraction thereof; for long distance facsimile 453
transmission of a document, two dollars per page, size eight and 454
one-half inches by fourteen inches, or fraction thereof; 455
(K) For recording a declaration executed pursuant to 457
section 2133.02 of the Revised Code or a durable power of 459
attorney for health care executed pursuant to section 1337.12 of 460
the Revised Code, or both a declaration and a durable power of 462
attorney for health care, at least fourteen dollars but not more 463
than twenty dollars.
In any county in which the recorder employs the photostatic 465
or any similar process for recording maps, plats, or prints he 466
THE RECORDER shall determine, charge, and collect for the 468
recording or rerecording of any map, plat, or print, a fee of 469
five cents per square inch, for each square inch of the map, 470
plat, or print filed for that recording or rerecording, with a 471
minimum fee of twenty dollars; for certifying a copy from the 472
record, a fee of two cents per square inch of the record, with a 473
minimum fee of two dollars. 474
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The fees provided in this section shall be paid upon the 476
presentation of the instruments for record or upon the 477
application for any certified copy of the record, excepting 478
EXCEPT THAT THE PAYMENT OF fees associated with the filing and 480
recording of, or the copying of, notices of internal revenue tax 481
liens and notices of other liens in favor of the United States as 482
described in division (A) of section 317.09 of the Revised Code 483
and certificates of discharge or release of those liens, the 484
payment for which shall be governed by section 317.09 of the 485
Revised Code, AND THE PAYMENT OF FEES FOR PROVIDING COPIES OF 487
INSTRUMENTS CONVEYING OR EXTINGUISHING AGRICULTURAL EASEMENTS TO 488
THE OFFICE OF FARMLAND PRESERVATION UNDER DIVISION (G) OF SECTION 489
5301.691 OF THE REVISED CODE SHALL BE GOVERNED BY THAT DIVISION.
Sec. 901.21. (A) AS USED IN THIS SECTION AND SECTION 491
901.22 OF THE REVISED CODE: 493
(1) "AGRICULTURAL EASEMENT" HAS THE SAME MEANING AS IN 497
SECTION 5301.67 OF THE REVISED CODE. 498
(2) "AGRICULTURE" MEANS THOSE ACTIVITIES OCCURRING ON LAND 500
DEVOTED EXCLUSIVELY TO AGRICULTURAL USE, AS DEFINED IN SECTION 501
5713.30 OF THE REVISED CODE.
(B) THE DIRECTOR OF AGRICULTURE MAY ACQUIRE REAL PROPERTY 503
USED PREDOMINANTLY IN AGRICULTURE AND AGRICULTURAL EASEMENTS BY 504
GIFT, DEVISE, OR BEQUEST IF SUCH EASEMENTS ARE ON LAND THAT IS 505
VALUED FOR PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT 506
VALUE FOR AGRICULTURAL USE UNDER SECTION 5713.31 OF THE REVISED 507
CODE WHEN THE EASEMENT IS GRANTED. ANY TERMS MAY BE INCLUDED IN 508
AN AGRICULTURAL EASEMENT SO ACQUIRED THAT ARE NECESSARY OR 509
APPROPRIATE TO PRESERVE ON BEHALF OF THE GRANTOR OF THE EASEMENT 510
THE FAVORABLE TAX CONSEQUENCES OF THE GIFT, DEVISE, OR BEQUEST 511
UNDER THE "INTERNAL REVENUE ACT OF 1986," 100 STAT. 2085, 26 513
U.S.C.A. 1, AS AMENDED. THE DIRECTOR, BY ANY SUCH MEANS OR BY 514
PURCHASE OR LEASE, MAY ACQUIRE, OR ACQUIRE THE USE OF, STATIONARY 515
PERSONAL PROPERTY OR EQUIPMENT THAT IS LOCATED ON LAND ACQUIRED 516
IN FEE BY THE DIRECTOR UNDER THIS SECTION AND THAT IS NECESSARY 517
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OR APPROPRIATE FOR THE USE OF THE LAND PREDOMINANTLY IN 518
AGRICULTURE.
(C) THE DIRECTOR MAY DO ALL THINGS NECESSARY OR 521
APPROPRIATE TO RETAIN THE USE OF REAL PROPERTY ACQUIRED IN FEE 523
UNDER DIVISION (B) OF THIS SECTION PREDOMINANTLY IN AGRICULTURE, 525
INCLUDING, WITHOUT LIMITATION, PERFORMING ANY OF THE ACTIVITIES 526
DESCRIBED IN SECTION 1.61 OF THE REVISED CODE OR ENTERING INTO 527
CONTRACTS TO LEASE OR RENT THE REAL PROPERTY SO ACQUIRED TO 528
PERSONS OR GOVERNMENTAL ENTITIES THAT WILL USE THE LAND 529
PREDOMINANTLY IN AGRICULTURE. 530
(D)(1) WHEN THE DIRECTOR CONSIDERS IT TO BE NECESSARY OR 533
APPROPRIATE, THE DIRECTOR MAY SELL REAL PROPERTY ACQUIRED IN FEE, 534
AND STATIONARY PERSONAL PROPERTY OR EQUIPMENT ACQUIRED BY GIFT, 535
DEVISE, BEQUEST, OR PURCHASE, UNDER DIVISION (B) OF THIS SECTION 537
ON SUCH TERMS AS THE DIRECTOR CONSIDERS TO BE ADVANTAGEOUS TO 538
THIS STATE.
(2) AN AGRICULTURAL EASEMENT ACQUIRED UNDER DIVISION (B) 541
OF THIS SECTION MAY BE EXTINGUISHED UNDER THE CIRCUMSTANCES 542
PRESCRIBED, AND IN ACCORDANCE WITH THE TERMS AND CONDITIONS SET 543
FORTH, IN THE INSTRUMENT CONVEYING THE AGRICULTURAL EASEMENT. 545
(E) THERE IS HEREBY CREATED IN THE STATE TREASURY THE 548
AGRICULTURAL EASEMENT PURCHASE FUND. THE FUND SHALL CONSIST OF 549
THE PROCEEDS RECEIVED FROM THE SALE OF REAL AND PERSONAL PROPERTY 550
UNDER DIVISION (D) OF THIS SECTION; MONEYS RECEIVED DUE TO THE 552
EXTINGUISHMENT OF AGRICULTURAL EASEMENTS ACQUIRED BY THE DIRECTOR 553
UNDER DIVISION (B) OF THIS SECTION OR SECTION 5301.691 OF THE 555
REVISED CODE; MONEYS RECEIVED DUE TO THE EXTINGUISHMENT OF 557
AGRICULTURAL EASEMENTS PURCHASED WITH THE ASSISTANCE OF MATCHING 558
GRANTS MADE UNDER SECTION 901.22 OF THE REVISED CODE; GIFTS, 560
BEQUESTS, DEVISES, AND CONTRIBUTIONS RECEIVED BY THE DIRECTOR FOR 561
THE PURPOSE OF ACQUIRING AGRICULTURAL EASEMENTS; AND GRANTS 562
RECEIVED FROM PUBLIC OR PRIVATE SOURCES FOR THE PURPOSE OF 563
PURCHASING AGRICULTURAL EASEMENTS. THE FUND SHALL BE 565
ADMINISTERED BY THE DIRECTOR, AND MONEYS IN THE FUND SHALL BE
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USED BY THE DIRECTOR EXCLUSIVELY TO PURCHASE AGRICULTURAL 567
EASEMENTS UNDER DIVISION (B) OF SECTION 5301.691 OF THE REVISED 569
CODE AND PROVIDE MATCHING GRANTS UNDER SECTION 901.22 OF THE 570
REVISED CODE TO MUNICIPAL CORPORATIONS, COUNTIES, TOWNSHIPS, AND
CHARITABLE ORGANIZATIONS FOR THE PURCHASE OF AGRICULTURAL 572
EASEMENTS. MONEY IN THE FUND SHALL BE USED ONLY TO PURCHASE 573
AGRICULTURAL EASEMENTS ON LAND THAT IS VALUED FOR PURPOSES OF 574
REAL PROPERTY TAXATION AT ITS CURRENT VALUE FOR AGRICULTURAL USE 575
UNDER SECTION 5713.31 OF THE REVISED CODE WHEN THE EASEMENT IS
PURCHASED. 576
Sec. 901.22. (A) THE DIRECTOR OF AGRICULTURE, IN 578
ACCORDANCE WITH CHAPTER 119. OF THE REVISED CODE, SHALL ADOPT 580
RULES THAT DO ALL OF THE FOLLOWING: 581
(1) ESTABLISH PROCEDURES AND ELIGIBILITY CRITERIA FOR 583
MAKING MATCHING GRANTS TO MUNICIPAL CORPORATIONS, COUNTIES, 584
TOWNSHIPS, AND CHARITABLE ORGANIZATIONS DESCRIBED IN DIVISION (B) 585
OF SECTION 5301.69 OF THE REVISED CODE FOR THE PURCHASE OF 586
AGRICULTURAL EASEMENTS; 587
(2) ESTABLISH PROVISIONS THAT SHALL BE INCLUDED IN THE 589
INSTRUMENT CONVEYING TO A MUNICIPAL CORPORATION, COUNTY, 590
TOWNSHIP, OR CHARITABLE ORGANIZATION ANY AGRICULTURAL EASEMENT 591
PURCHASED WITH MATCHING GRANT FUNDS PROVIDED BY THE DIRECTOR 592
UNDER THIS SECTION, INCLUDING, WITHOUT LIMITATION, ALL OF THE 594
FOLLOWING PROVISIONS:
(a) A PROVISION STATING THAT AN EASEMENT SO PURCHASED MAY 597
BE EXTINGUISHED ONLY IF AN UNEXPECTED CHANGE IN THE CONDITIONS OF 598
OR SURROUNDING THE LAND THAT IS SUBJECT TO THE EASEMENT MAKES 599
IMPOSSIBLE OR IMPRACTICAL THE CONTINUED USE OF THE LAND FOR THE 600
PURPOSES DESCRIBED IN THE EASEMENT, OR IF THE REQUIREMENTS OF THE 601
EASEMENT ARE EXTINGUISHED BY JUDICIAL PROCEEDINGS; 602
(b) A PROVISION REQUIRING THAT, UPON THE SALE, EXCHANGE, 605
OR INVOLUNTARY CONVERSION OF THE LAND SUBJECT TO THE EASEMENT, 606
THE HOLDER OF THE EASEMENT SHALL BE PAID AN AMOUNT OF MONEY THAT
IS AT LEAST EQUAL TO THE PROPORTIONATE VALUE OF THE EASEMENT 609
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COMPARED TO THE TOTAL VALUE OF THE LAND AT THE TIME THE EASEMENT 610
WAS ACQUIRED;
(c) A PROVISION REQUIRING THAT, UPON RECEIPT OF THE 612
PORTION OF THE PROCEEDS OF A SALE, EXCHANGE, OR INVOLUNTARY 613
CONVERSION DESCRIBED IN DIVISION (A)(2)(b) OF THIS SECTION, THE 615
MUNICIPAL CORPORATION, COUNTY, TOWNSHIP, OR CHARITABLE 616
ORGANIZATION REMIT TO THE DIRECTOR AN AMOUNT OF MONEY EQUAL TO 617
THE PERCENTAGE OF THE COST OF PURCHASING THE EASEMENT IT RECEIVED 618
AS A MATCHING GRANT UNDER THIS SECTION. 620
MONEYS RECEIVED BY THE DIRECTOR PURSUANT TO RULES ADOPTED 622
UNDER DIVISION (A)(2)(c) OF THIS SECTION SHALL BE CREDITED TO THE 624
AGRICULTURAL EASEMENT PURCHASE FUND CREATED IN SECTION 901.21 OF 625
THE REVISED CODE. 627
(3) ANY OTHER REQUIREMENTS THAT THE DIRECTOR CONSIDERS TO 629
BE NECESSARY OR APPROPRIATE TO IMPLEMENT OR ADMINISTER A PROGRAM 630
TO MAKE MATCHING GRANTS UNDER THIS SECTION AND MONITOR THOSE 632
GRANTS.
(B) THE DIRECTOR MAY DEVELOP GUIDELINES REGARDING THE 635
ACQUISITION OF AGRICULTURAL EASEMENTS BY THE DEPARTMENT OF 636
AGRICULTURE AND THE PROVISIONS OF INSTRUMENTS CONVEYING THOSE 637
EASEMENTS. THE DIRECTOR MAY MAKE THE GUIDELINES AVAILABLE TO 638
PUBLIC AND PRIVATE ENTITIES AUTHORIZED TO ACQUIRE AND HOLD 639
AGRICULTURAL EASEMENTS. 640
(C) THE DIRECTOR MAY PROVIDE TECHNICAL ASSISTANCE IN 643
DEVELOPING A PROGRAM FOR THE ACQUISITION AND MONITORING OF 644
AGRICULTURAL EASEMENTS TO PUBLIC AND PRIVATE ENTITIES AUTHORIZED 645
TO HOLD AGRICULTURAL EASEMENTS. THE TECHNICAL ASSISTANCE MAY 647
INCLUDE, WITHOUT LIMITATION, REVIEWING AND PROVIDING ADVISORY 648
RECOMMENDATIONS REGARDING DRAFT INSTRUMENTS CONVEYING
AGRICULTURAL EASEMENTS. 649
(D) THE DIRECTOR MAY MAKE MATCHING GRANTS FROM THE 652
AGRICULTURAL EASEMENTS PURCHASE FUND CREATED IN SECTION 901.21 OF 653
THE REVISED CODE TO MUNICIPAL CORPORATIONS, COUNTIES, TOWNSHIPS, 655
AND CHARITABLE ORGANIZATIONS DESCRIBED IN DIVISION (B) OF SECTION 656
16
5301.69 OF THE REVISED CODE, TO ASSIST THOSE POLITICAL
SUBDIVISIONS AND CHARITABLE ORGANIZATIONS IN PURCHASING 658
AGRICULTURAL EASEMENTS. APPLICATION FOR A MATCHING GRANT SHALL 659
BE MADE ON FORMS PRESCRIBED AND PROVIDED BY THE DIRECTOR. THE 660
MATCHING GRANTS SHALL BE MADE IN COMPLIANCE WITH THE CRITERIA AND 661
PROCEDURES ESTABLISHED IN RULES ADOPTED UNDER THIS SECTION. 662
INSTRUMENTS CONVEYING AGRICULTURAL EASEMENTS PURCHASED WITH 664
MATCHING GRANT FUNDS PROVIDED UNDER THIS SECTION, AT A MINIMUM, 665
SHALL INCLUDE THE MANDATORY PROVISIONS SET FORTH IN THOSE RULES. 666
Sec. 5301.67. As used in sections 5301.67 to 5301.70 of 675
the Revised Code,: 676
(A) "conservation CONSERVATION easement" means an 678
incorporeal right or interest in land that is held for the public 680
purpose of retaining land, water, or wetland areas predominantly 681
in their natural, scenic, open, or wooded condition, in 683
agricultural, horticultural, silvicultural, or other farming or 684
forest use INCLUDING, WITHOUT LIMITATION, THE USE OF LAND IN 685
AGRICULTURE WHEN CONSISTENT WITH AND IN FURTHERANCE OF THE 686
PURPOSE OF RETAINING THOSE AREAS IN SUCH A CONDITION, or 687
RETAINING THEIR USE PREDOMINANTLY as suitable habitat for fish, 688
plants, or wildlife; that imposes any limitations on the use or 689
development of the areas that are appropriate at the time of 690
creation of the conservation easement to achieve one or more of 691
such THOSE purposes; and that includes appropriate provisions for 692
the holder to enter the property subject to the easement at 693
reasonable times to ensure compliance with its provisions. 694
(B) "AGRICULTURE" MEANS THOSE ACTIVITIES OCCURRING ON LAND 696
DEVOTED EXCLUSIVELY TO AGRICULTURAL USE, AS DEFINED IN SECTION 697
5713.30 OF THE REVISED CODE.
(C) "AGRICULTURAL EASEMENT" MEANS AN INCORPOREAL RIGHT OR 700
INTEREST IN LAND THAT IS HELD FOR THE PUBLIC PURPOSE OF RETAINING 701
THE USE OF LAND PREDOMINANTLY IN AGRICULTURE THAT IMPOSES ANY 702
LIMITATIONS ON THE USE OR DEVELOPMENT OF THE LAND THAT ARE 703
APPROPRIATE AT THE TIME OF CREATION OF THE EASEMENT TO ACHIEVE 704
17
THAT PURPOSE; THAT IS IN THE FORM OF ARTICLES OF DEDICATION, 705
EASEMENT, COVENANT, RESTRICTION, OR CONDITION; AND THAT INCLUDES 706
APPROPRIATE PROVISIONS FOR THE HOLDER TO ENTER THE PROPERTY 707
SUBJECT TO THE EASEMENT AT REASONABLE TIMES TO ENSURE COMPLIANCE 708
WITH ITS PROVISIONS. 709
Sec. 5301.68. An owner of land may grant a conservation 719
easement to the department of natural resources, a park district 720
created under Chapter 1545. of the Revised Code, a township park 722
district created under section 511.18 of the Revised Code, a 723
conservancy district created under Chapter 6101. of the Revised 724
Code, a soil and water conservation district created under
Chapter 1515. of the Revised Code, a county, a township, a 725
municipal corporation, or a charitable organization that is 726
authorized to hold conservation easements by division (B) of 727
section 5301.69 of the Revised Code, in the form of articles of 729
dedication, easement, covenant, restriction, or condition. AN
OWNER OF LAND ALSO MAY GRANT AN AGRICULTURAL EASEMENT TO THE 730
DIRECTOR OF AGRICULTURE; TO A MUNICIPAL CORPORATION, COUNTY, OR 732
TOWNSHIP; OR TO A CHARITABLE ORGANIZATION DESCRIBED IN DIVISION 734
(B) OF SECTION 5301.69 OF THE REVISED CODE. AN OWNER OF LAND MAY
GRANT AN AGRICULTURAL EASEMENT ONLY ON LAND THAT IS VALUED FOR 735
PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT VALUE FOR 736
AGRICULTURAL USE UNDER SECTION 5713.31 OF THE REVISED CODE WHEN 737
THE EASEMENT IS GRANTED.
All conservation easements AND AGRICULTURAL EASEMENTS shall 739
be executed and recorded in the same manner as other instruments 741
conveying interests in land.
Sec. 5301.69. (A) The director of natural resources, the 750
board of park commissioners of a park district created under 752
Chapter 1545. of the Revised Code, the board of park 753
commissioners of a township park district created under section
511.18 of the Revised Code, the board of directors of a 755
conservancy district created under Chapter 6101. of the Revised 756
Code, the board of supervisors of a soil and water conservation
18
district created under Chapter 1515. of the Revised Code, the 757
board of county commissioners of a county, the board of township 758
trustees of a township, or the legislative authority of a 759
municipal corporation may acquire conservation easements in the 761
name of the state, the district, or the county, township, or 762
municipal corporation in the same manner as other interests in 763
land may be acquired under section 307.02, 307.18, 505.10, 764
505.261, 511.23, 717.01, 1501.01, 1515.08, 1545.11, or 6101.15 of 765
the Revised Code, and each. EACH officer, board, or authority 767
acquiring a conservation easement shall name an appropriate 768
administrative officer, department, or division to supervise and 769
enforce the easement.
(B) A charitable organization may acquire and hold 771
conservation easements if it is exempt from federal taxation 772
under subsection 501(a) and is described in subsection 501(c) of 773
the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as 775
amended, and organized for any of the following purposes: the 776
preservation of land areas for public outdoor recreation or 777
education, or scenic enjoyment; the preservation of historically 778
important land areas or structures; or the protection of natural 779
environmental systems. SUCH A CHARITABLE ORGANIZATION ALSO MAY 780
ACQUIRE AND HOLD AGRICULTURAL EASEMENTS SUBJECT TO THE LIMITATION 781
THAT IT MAY DO SO ONLY ON LAND THAT IS VALUED FOR PURPOSES OF
REAL PROPERTY TAXATION AT ITS CURRENT VALUE FOR AGRICULTURAL USE 782
UNDER SECTION 5713.31 OF THE REVISED CODE WHEN THE EASEMENT IS 783
GRANTED.
Sec. 5301.691. (A)(1) SUBJECT TO DIVISIONS (A)(2) AND (E) 786
OF THIS SECTION, THE DIRECTOR OF AGRICULTURE, WITH MONEYS 787
CREDITED TO THE AGRICULTURAL EASEMENT PURCHASE FUND CREATED IN 788
SECTION 901.21 OF THE REVISED CODE, MAY PURCHASE AGRICULTURAL
EASEMENTS IN THE NAME OF THE STATE. 790
(2) NOT LESS THAN THIRTY DAYS PRIOR TO THE ACQUISITION OF 792
AN AGRICULTURAL EASEMENT UNDER DIVISION (A)(1) OF THIS SECTION OR 794
THE EXTINGUISHMENT OF SUCH AN EASEMENT PURCHASED UNDER THAT 795
19
DIVISION, THE DIRECTOR SHALL PROVIDE WRITTEN NOTICE OF THE 796
INTENTION TO DO SO TO THE BOARD OF COUNTY COMMISSIONERS OF THE 797
COUNTY IN WHICH THE LAND THAT IS OR IS PROPOSED TO BE SUBJECT TO 798
THE EASEMENT OR EXTINGUISHMENT IS LOCATED, AND EITHER TO THE 799
LEGISLATIVE AUTHORITY OF THE MUNICIPAL CORPORATION IN WHICH THE 800
LAND IS LOCATED, IF IT IS LOCATED IN AN INCORPORATED AREA, OR TO 801
THE BOARD OF TOWNSHIP TRUSTEES OF THE TOWNSHIP IN WHICH THE LAND 802
IS LOCATED, IF IT IS LOCATED IN AN UNINCORPORATED AREA. IF, 803
WITHIN THIRTY DAYS AFTER THE DIRECTOR PROVIDES THE NOTICE, THE 804
BOARD OF COUNTY COMMISSIONERS, LEGISLATIVE AUTHORITY, OR BOARD OF 805
TOWNSHIP TRUSTEES REQUESTS AN INFORMATIONAL MEETING WITH THE 806
DIRECTOR REGARDING THE PROPOSED ACQUISITION OR EXTINGUISHMENT, 807
THE DIRECTOR SHALL MEET WITH THE LEGISLATIVE AUTHORITY OR BOARD 808
TO RESPOND TO THE BOARD'S OR AUTHORITY'S QUESTIONS AND CONCERNS. 809
IF A MEETING IS TIMELY REQUESTED UNDER DIVISION (A)(2) OF THIS 811
SECTION, THE DIRECTOR SHALL NOT UNDERTAKE THE PROPOSED 812
ACQUISITION OR EXTINGUISHMENT UNTIL AFTER THE MEETING HAS BEEN 813
CONCLUDED. 814
THE DIRECTOR, UPON THE DIRECTOR'S OWN INITIATIVE AND PRIOR 816
TO THE PURCHASE OF AN AGRICULTURAL EASEMENT UNDER DIVISION (A)(1) 818
OF THIS SECTION OR THE EXTINGUISHMENT OF SUCH AN EASEMENT, MAY 819
HOLD AN INFORMATIONAL MEETING WITH THE BOARD OF COUNTY 821
COMMISSIONERS AND THE LEGISLATIVE AUTHORITY OF THE MUNICIPAL 822
CORPORATION OR BOARD OF TOWNSHIP TRUSTEES IN WHICH LAND THAT 823
WOULD BE AFFECTED BY THE PROPOSED ACQUISITION OR EXTINGUISHMENT 824
IS LOCATED, TO RESPOND TO ANY QUESTIONS AND CONCERNS OF THE BOARD 825
OR AUTHORITY REGARDING THE PROPOSED ACQUISITION OR 826
EXTINGUISHMENT.
(B)(1) SUBJECT TO DIVISION (E) OF THIS SECTION, THE 828
LEGISLATIVE AUTHORITY OF A MUNICIPAL CORPORATION, BOARD OF COUNTY 830
COMMISSIONERS OF A COUNTY, OR BOARD OF TRUSTEES OF A TOWNSHIP, 831
WITH MONEYS IN THE POLITICAL SUBDIVISION'S GENERAL FUND NOT 832
REQUIRED BY LAW OR CHARTER TO BE USED FOR OTHER SPECIFIED 833
PURPOSES OR WITH MONEYS IN A SPECIAL FUND OF THE POLITICAL 834
20
SUBDIVISION TO BE USED FOR THE PURCHASE OF AGRICULTURAL
EASEMENTS, MAY PURCHASE AGRICULTURAL EASEMENTS IN THE NAME OF THE 836
MUNICIPAL CORPORATION, COUNTY, OR TOWNSHIP. 837
(2) SUBJECT TO DIVISION (E) OF THIS SECTION, THE 839
LEGISLATIVE AUTHORITY OF A MUNICIPAL CORPORATION, BOARD OF COUNTY 840
COMMISSIONERS OF A COUNTY, OR BOARD OF TOWNSHIP TRUSTEES OF A 841
TOWNSHIP MAY ACQUIRE AGRICULTURAL EASEMENTS BY GIFT, DEVISE, OR 843
BEQUEST. ANY TERMS MAY BE INCLUDED IN AN AGRICULTURAL EASEMENT 844
SO ACQUIRED THAT ARE NECESSARY OR APPROPRIATE TO PRESERVE ON 845
BEHALF OF THE GRANTOR OF THE EASEMENT THE FAVORABLE TAX 846
CONSEQUENCES OF THE GIFT, DEVISE, OR BEQUEST UNDER THE "INTERNAL 847
REVENUE ACT OF 1986," 100 STAT. 2085, 26 U.S.C.A. 1, AS AMENDED. 850
(C)(1) THE TERM OF AN AGRICULTURAL EASEMENT PURCHASED 853
WHOLLY OR IN PART WITH MONEY FROM THE AGRICULTURAL EASEMENT 854
PURCHASE FUND SHALL BE PERPETUAL AND SHALL RUN WITH THE LAND. 855
(2) THE TERM OF AN AGRICULTURAL EASEMENT PURCHASED BY SUCH 857
A LEGISLATIVE AUTHORITY OR BOARD WITHOUT THE USE OF ANY MONEY 859
FROM THE AGRICULTURAL EASEMENT PURCHASE FUND MAY BE PERPETUAL OR 860
FOR A SPECIFIED PERIOD. THE AGRICULTURAL EASEMENT SHALL RUN WITH 861
THE LAND. THE INSTRUMENT CONVEYING AN AGRICULTURAL EASEMENT FOR 863
A SPECIFIED PERIOD SHALL INCLUDE PROVISIONS SPECIFYING, AT A 864
MINIMUM, ALL OF THE FOLLOWING:
(a) THE CONSIDERATION TO BE PAID FOR THE EASEMENT AND 867
MANNER OF PAYMENT;
(b) WHETHER THE EASEMENT IS RENEWABLE AND, IF SO, 869
PROCEDURES FOR ITS RENEWAL; 870
(c) THE CIRCUMSTANCES UNDER WHICH THE EASEMENT MAY BE 872
EXTINGUISHED; 873
(d) THE METHOD FOR DETERMINING THE AMOUNT OF MONEY, IF 876
ANY, DUE THE HOLDER OF THE EASEMENT UPON EXTINGUISHMENT AND FOR 877
PAYMENT OF THAT AMOUNT TO THE HOLDER. 878
(D) THE DIRECTOR AND EACH LEGISLATIVE AUTHORITY OF A 881
MUNICIPAL CORPORATION, BOARD OF COUNTY COMMISSIONERS, OR BOARD OF 882
TOWNSHIP TRUSTEES, UPON ACQUIRING AN AGRICULTURAL EASEMENT BY 883
21
PURCHASE, GIFT, DEVISE, OR BEQUEST UNDER THIS SECTION OR SECTION 884
901.21 OF THE REVISED CODE, SHALL NAME AN APPROPRIATE 886
ADMINISTRATIVE OFFICER, DEPARTMENT, OR DIVISION TO SUPERVISE AND 887
ENFORCE THE EASEMENT. A LEGISLATIVE AUTHORITY OR BOARD MAY ENTER 888
INTO A CONTRACT WITH THE BOARD OF PARK COMMISSIONERS OF A PARK 890
DISTRICT ESTABLISHED UNDER CHAPTER 1545. OF THE REVISED CODE, THE 893
BOARD OF PARK COMMISSIONERS OF A TOWNSHIP PARK DISTRICT 894
ESTABLISHED UNDER SECTION 511.18 OF THE REVISED CODE, OR THE 896
BOARD OF SUPERVISORS OF A SOIL AND WATER CONSERVATION DISTRICT 897
ESTABLISHED UNDER CHAPTER 1515. OF THE REVISED CODE HAVING 900
TERRITORIAL JURISDICTION WITHIN THE MUNICIPAL CORPORATION, 901
COUNTY, OR TOWNSHIP, OR WITH A CHARITABLE ORGANIZATION DESCRIBED 902
IN DIVISION (B) OF SECTION 5301.69 OF THE REVISED CODE, TO 905
SUPERVISE ON BEHALF OF THE LEGISLATIVE AUTHORITY OR BOARD AN 906
AGRICULTURAL EASEMENT SO ACQUIRED. THE CONTRACT MAY BE ENTERED 907
INTO ON SUCH TERMS AS ARE AGREEABLE TO THE PARTIES AND SHALL 908
SPECIFY OR PRESCRIBE A METHOD FOR DETERMINING THE AMOUNTS OF ANY 909
PAYMENTS TO BE MADE BY THE LEGISLATIVE AUTHORITY OR BOARD OF 910
COUNTY COMMISSIONERS OR TOWNSHIP TRUSTEES FOR THE PERFORMANCE OF 911
THE CONTRACT. 912
(E) THE DIRECTOR; A MUNICIPAL CORPORATION, COUNTY, OR 914
TOWNSHIP; OR A CHARITABLE ORGANIZATION DESCRIBED IN DIVISION (B) 915
OF SECTION 5301.69 OF THE REVISED CODE, MAY ACQUIRE AGRICULTURAL 916
EASEMENTS BY PURCHASE, GIFT, DEVISE, OR BEQUEST ONLY ON LAND THAT 917
IS VALUED FOR PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT 918
VALUE FOR AGRICULTURAL USE UNDER SECTION 5713.31 OF THE REVISED
CODE WHEN THE EASEMENT IS GRANTED. 919
(F) AN AGRICULTURAL EASEMENT ACQUIRED BY THE DIRECTOR 922
UNDER DIVISION (A) OF THIS SECTION MAY BE EXTINGUISHED IF AN 926
UNEXPECTED CHANGE IN THE CONDITIONS OF OR SURROUNDING THE LAND 927
THAT IS SUBJECT TO THE EASEMENT MAKES IMPOSSIBLE OR IMPRACTICAL 928
THE CONTINUED USE OF THE LAND FOR THE PURPOSES DESCRIBED IN THE 929
AGRICULTURAL EASEMENT, OR IF THE REQUIREMENTS OF THE EASEMENT ARE 930
EXTINGUISHED BY JUDICIAL PROCEEDINGS. UPON THE SALE, EXCHANGE, 931
22
OR INVOLUNTARY CONVERSION OF THE LAND SUBJECT TO THE EASEMENT, 932
THE DIRECTOR SHALL BE PAID AN AMOUNT OF MONEY THAT IS AT LEAST 934
EQUAL TO THE PROPORTIONATE VALUE OF THE EASEMENT COMPARED TO THE 935
TOTAL VALUE OF THE LAND AT THE TIME THE EASEMENT WAS ACQUIRED. 936
MONEYS SO RECEIVED SHALL BE CREDITED TO THE AGRICULTURAL EASEMENT 937
PURCHASE FUND CREATED IN SECTION 901.21 OF THE REVISED CODE. 939
AN AGRICULTURAL EASEMENT ACQUIRED BY A MUNICIPAL 941
CORPORATION, COUNTY, OR TOWNSHIP UNDER DIVISION (B) OF THIS 943
SECTION MAY BE EXTINGUISHED UNDER THE CIRCUMSTANCES PRESCRIBED, 945
AND IN ACCORDANCE WITH THE TERMS AND CONDITIONS SET FORTH, IN THE 946
INSTRUMENT CONVEYING THE AGRICULTURAL EASEMENT. AN AGRICULTURAL 949
EASEMENT ACQUIRED BY A CHARITABLE ORGANIZATION DESCRIBED IN 950
DIVISION (B) OF SECTION 5301.69 OF THE REVISED CODE MAY BE 953
EXTINGUISHED UNDER THE CIRCUMSTANCES PRESCRIBED, AND IN 954
ACCORDANCE WITH THE TERMS AND CONDITIONS SET FORTH, IN THE 955
INSTRUMENT CONVEYING THE AGRICULTURAL EASEMENT. 956
ANY INSTRUMENT EXTINGUISHING AN AGRICULTURAL EASEMENT SHALL 960
BE EXECUTED AND RECORDED IN THE SAME MANNER AS OTHER INSTRUMENTS 961
CONVEYING OR TERMINATING INTERESTS IN REAL PROPERTY. 962
(G) PROMPTLY AFTER THE RECORDING AND INDEXING OF AN 965
INSTRUMENT CONVEYING AN AGRICULTURAL EASEMENT TO ANY PERSON OR TO 966
A MUNICIPAL CORPORATION, COUNTY, OR TOWNSHIP OR OF AN INSTRUMENT 967
EXTINGUISHING AN AGRICULTURAL EASEMENT HELD BY ANY PERSON OR SUCH 969
A POLITICAL SUBDIVISION, THE COUNTY RECORDER SHALL MAIL, BY 970
REGULAR MAIL, A PHOTOCOPY OF THE INSTRUMENT TO THE OFFICE OF
FARMLAND PRESERVATION IN THE DEPARTMENT OF AGRICULTURE. THE 971
PHOTOCOPY SHALL BE ACCOMPANIED BY AN INVOICE FOR THE APPLICABLE 973
FEE ESTABLISHED IN SECTION 317.32 OF THE REVISED CODE. PROMPTLY 974
AFTER RECEIVING THE PHOTOCOPY AND INVOICE, THE OFFICE OF FARMLAND 975
PRESERVATION SHALL REMIT THE FEE TO THE COUNTY RECORDER. 977
(H) THE DIRECTOR, THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 980
CORPORATION, A BOARD OF COUNTY COMMISSIONERS, OR A BOARD OF 981
TOWNSHIP TRUSTEES MAY RECEIVE AND EXPEND GRANTS FROM ANY PUBLIC 982
OR PRIVATE SOURCE FOR THE PURPOSE OF PURCHASING AGRICULTURAL 983
23
EASEMENTS AND SUPERVISING AND ENFORCING THEM. 984
Sec. 5301.692. THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 987
CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD 988
OF TOWNSHIP TRUSTEES OF A TOWNSHIP, IN ADDITION TO THE 989
LEGISLATIVE AUTHORITY'S OR BOARD'S OTHER POWERS, MAY HOLD LAND OR 992
INTERESTS IN LAND FOR THE PURPOSE OF RETAINING THE USE OF THE
LAND PREDOMINANTLY IN AGRICULTURE. THE AUTHORITY AND BOARDS MAY 995
DO ALL THINGS NECESSARY OR APPROPRIATE TO ACHIEVE THAT PURPOSE, 996
INCLUDING, WITHOUT LIMITATION, PERFORMING ANY OF THE ACTIVITIES 997
DESCRIBED IN DIVISION (A)(1) OR (2) OF SECTION 5713.30 OF THE 999
REVISED CODE OR ENTERING INTO CONTRACTS TO LEASE OR RENT THE LAND 1,000
OR INTERESTS IN LAND SO HELD TO PERSONS OR GOVERNMENTAL ENTITIES 1,001
WHO WILL USE THE LAND PREDOMINANTLY IN AGRICULTURE. 1,002
Sec. 5705.19. This section does not apply to school 1,011
districts or county school financing districts. 1,012
The taxing authority of any subdivision at any time and in 1,014
any year, by vote of two-thirds of all the members of the taxing 1,015
authority, may declare by resolution and certify the resolution 1,016
to the board of elections not less than seventy-five days before 1,017
the election upon which it will be voted that the amount of taxes 1,018
that may be raised within the ten-mill limitation will be 1,019
insufficient to provide for the necessary requirements of the 1,020
subdivision and that it is necessary to levy a tax in excess of 1,021
that limitation for any of the following purposes: 1,022
(A) For current expenses of the subdivision, except that 1,024
the total levy for current expenses of a detention home district 1,025
or district organized under section 2151.65 of the Revised Code 1,026
shall not exceed two mills and that the total levy for current 1,027
expenses of a combined district organized under sections 2151.34 1,028
and 2151.65 of the Revised Code shall not exceed four mills; 1,029
(B) For the payment of debt charges on certain described 1,031
bonds, notes, or certificates of indebtedness of the subdivision 1,032
issued subsequent to January 1, 1925; 1,033
(C) For the debt charges on all bonds, notes, and 1,035
24
certificates of indebtedness issued and authorized to be issued 1,036
prior to January 1, 1925; 1,037
(D) For a public library of, or supported by, the 1,039
subdivision under whatever law organized or authorized to be 1,040
supported; 1,041
(E) For a municipal university, not to exceed two mills 1,043
over the limitation of one mill prescribed in section 3349.13 of 1,044
the Revised Code; 1,045
(F) For the construction or acquisition of any specific 1,047
permanent improvement or class of improvements that the taxing 1,048
authority of the subdivision may include in a single bond issue; 1,049
(G) For the general construction, reconstruction, 1,051
resurfacing, and repair of streets, roads, and bridges in 1,052
municipal corporations, counties, or townships; 1,053
(H) For recreational purposes; 1,055
(I) For the purpose of providing and maintaining fire 1,057
apparatus, appliances, buildings, or sites therefor, or sources 1,058
of water supply and materials therefor, or the establishment and 1,059
maintenance of lines of fire alarm telegraph, or the payment of 1,060
permanent, part-time, or volunteer firefighters or fire-fighting 1,062
companies to operate the same, including the payment of the 1,063
firefighters employer's contribution required under section 1,064
742.34 of the Revised Code, or to purchase ambulance equipment, 1,066
or to provide ambulance, paramedic, or other emergency medical 1,067
services operated by a fire department or fire-fighting company; 1,068
(J) For the purpose of providing and maintaining motor 1,070
vehicles, communications, and other equipment used directly in 1,071
the operation of a police department, or the payment of salaries 1,072
of permanent police personnel, including the payment of the 1,073
police employer's contribution required under section 742.33 of 1,076
the Revised Code, or the payment of the costs incurred by
townships as a result of contracts made with other political 1,077
subdivisions in order to obtain police protection, or to provide 1,078
ambulance or emergency medical services operated by a police 1,079
25
department; 1,080
(K) For the maintenance and operation of a county home; 1,082
(L) For community mental retardation and developmental 1,084
disabilities programs and services pursuant to Chapter 5126. of 1,085
the Revised Code, except that the procedure for such levies shall 1,086
be as provided in section 5705.222 of the Revised Code; 1,087
(M) For regional planning; 1,089
(N) For a county's share of the cost of maintaining and 1,091
operating schools, district detention homes, forestry camps, or 1,092
other facilities, or any combination thereof established under 1,093
section 2151.34 or 2151.65 of the Revised Code or both of those 1,094
sections; 1,095
(O) For providing for flood defense, providing and 1,097
maintaining a flood wall or pumps, and other purposes to prevent 1,098
floods; 1,099
(P) For maintaining and operating sewage disposal plants 1,101
and facilities; 1,102
(Q) For the purpose of purchasing, acquiring, 1,104
constructing, enlarging, improving, equipping, repairing, 1,105
maintaining, or operating, or any combination of the foregoing, a 1,106
county transit system pursuant to sections 306.01 to 306.13 of 1,107
the Revised Code, or to make any payment to a board of county 1,108
commissioners operating a transit system or a county transit 1,109
board pursuant to section 306.06 of the Revised Code; 1,110
(R) For the subdivision's share of the cost of acquiring 1,112
or constructing any schools, forestry camps, detention homes, or 1,113
other facilities, or any combination thereof under section 1,114
2151.34 or 2151.65 of the Revised Code or both of those sections; 1,115
(S) For the prevention, control, and abatement of air 1,117
pollution; 1,118
(T) For maintaining and operating cemeteries; 1,120
(U) For providing ambulance service, emergency medical 1,122
service, or both; 1,123
(V) For providing for the collection and disposal of 1,125
26
garbage or refuse; 1,126
(W) For the payment of the police employer's contribution 1,129
or the firefighters employer's contribution required under 1,131
sections 742.33 and 742.34 of the Revised Code;
(X) For the construction and maintenance of a drainage 1,133
improvement pursuant to section 6131.52 of the Revised Code; 1,134
(Y) For providing or maintaining senior citizens services 1,136
or facilities as authorized by section 307.694, 307.85, 505.70, 1,137
505.706, or division (EE) of section 717.01 of the Revised Code; 1,138
(Z) For the provision and maintenance of zoological park 1,140
services and facilities as authorized under section 307.76 of the 1,141
Revised Code; 1,142
(AA) For the maintenance and operation of a free public 1,144
museum of art, science, or history; 1,145
(BB) For the establishment and operation of a 9-1-1 1,147
system, as defined in section 4931.40 of the Revised Code; 1,148
(CC) For the purpose of acquiring, rehabilitating, or 1,150
developing rail property or rail service. As used in this 1,151
division, "rail property" and "rail service" have the same 1,152
meanings as in section 4981.01 of the Revised Code. This 1,153
division applies only to a county, township, or municipal 1,154
corporation. 1,155
(DD) For the purpose of acquiring property for, 1,157
constructing, operating, and maintaining community centers as 1,158
provided for in section 755.16 of the Revised Code; 1,159
(EE) For the creation and operation of an office or joint 1,161
office of economic development, for any economic development 1,162
purpose of the office, and to otherwise provide for the 1,163
establishment and operation of a program of economic development 1,164
pursuant to sections 307.07 and 307.64 of the Revised Code; 1,165
(FF) For the purpose of acquiring, establishing, 1,167
constructing, improving, equipping, maintaining, or operating, or 1,168
any combination of the foregoing, a township airport, landing 1,169
field, or other air navigation facility pursuant to section 1,170
27
505.15 of the Revised Code; 1,171
(GG) For the payment of costs incurred by a township as a 1,173
result of a contract made with a county pursuant to section 1,174
505.263 of the Revised Code in order to pay all or any part of 1,175
the cost of constructing, maintaining, repairing, or operating a 1,176
water supply improvement; 1,177
(HH) For a board of township trustees to acquire, other 1,179
than by appropriation, an ownership interest in land, water, or 1,180
wetlands, or to restore or maintain land, water, or wetlands in 1,181
which the board has such an interest, not for purposes of 1,182
recreation, but for the purposes of protecting and preserving the 1,183
natural, scenic, open, or wooded condition of the land, water, or 1,184
wetlands against modification or encroachment resulting from 1,185
occupation, development, or other use, which may be styled as 1,186
protecting or preserving "greenspace" in the resolution, notice 1,187
of election, or ballot form; 1,188
(II) For the support by a county of a crime victim 1,190
assistance program that is provided and maintained by a county 1,191
agency or a private, nonprofit corporation or association under 1,192
section 307.62 of the Revised Code; 1,193
(JJ) For any or all of the purposes set forth in divisions 1,196
(I) and (J) of this section. This division applies only to a 1,197
township. 1,198
(KK) For a countywide public safety communications system 1,200
under section 307.63 of the Revised Code. This division applies 1,201
only to counties. 1,202
(LL) For the support by a county of criminal justice 1,204
services under section 307.45 of the Revised Code; 1,205
(MM) For the purpose of maintaining and operating a jail 1,207
or other detention facility as defined in section 2921.01 of the 1,208
Revised Code; 1,209
(NN) For purchasing, maintaining, or improving, or any 1,211
combination of the foregoing, real estate on which to hold 1,212
agricultural fairs. This division applies only to a county. 1,213
28
(OO) For constructing, rehabilitating, repairing, or 1,215
maintaining sidewalks, walkways, trails, bicycle pathways, or 1,216
similar improvements, or acquiring ownership interests in land 1,217
necessary for the foregoing improvements, by a board of township 1,218
trustees;
(PP) For both of the purposes set forth in divisions (G) 1,220
and (OO) of this section. This division applies only to a 1,221
township.
(QQ) FOR THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 1,223
CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD 1,224
OF TOWNSHIP TRUSTEES OF A TOWNSHIP TO ACQUIRE AGRICULTURAL 1,225
EASEMENTS, AS DEFINED IN SECTION 5301.67 OF THE REVISED CODE, AND 1,227
TO SUPERVISE AND ENFORCE THE EASEMENTS. 1,228
The resolution shall be confined to the purpose or purposes 1,230
described in one division of this section, to which the revenue 1,231
derived therefrom shall be applied. The existence in any other 1,232
division of this section of authority to levy a tax for any part 1,233
or all of the same purpose or purposes does not preclude the use 1,234
of such revenues for any part of the purpose or purposes of the 1,235
division under which the resolution is adopted. 1,236
The resolution shall specify the amount of the increase in 1,238
rate that it is necessary to levy, the purpose thereof, and the 1,239
number of years during which the increase in rate shall be in 1,240
effect, which may or may not include a levy upon the duplicate of 1,241
the current year. The number of years may be any number not 1,242
exceeding five, except as follows: 1,243
(1) When the additional rate is for the payment of debt 1,245
charges, the increased rate shall be for the life of the 1,246
indebtedness. 1,247
(2) When the additional rate is for any of the following, 1,249
the increased rate shall be for a continuing period of time: 1,250
(a) For the current expenses for a detention home 1,252
district, a district organized under section 2151.65 of the 1,253
Revised Code, or a combined district organized under sections 1,254
29
2151.34 and 2151.65 of the Revised Code; 1,255
(b) For providing a county's share of the cost of 1,257
maintaining and operating schools, district detention homes, 1,258
forestry camps, or other facilities, or any combination thereof, 1,259
established under section 2151.34 or 2151.65 of the Revised Code 1,260
or under both of those sections. 1,261
(3) When the additional rate is for any of the following, 1,263
the increased rate may be for a continuing period of time: 1,264
(a) For the purposes set forth in division (I), (J), (U), 1,266
or (KK) of this section; 1,267
(b) For the maintenance and operation of a joint 1,269
recreation district; 1,270
(c) A levy imposed by a township for the purposes set 1,272
forth in division (G) of this section. 1,273
(4) When the increase is for the purpose set forth in 1,275
division (D) or (CC) of this section or for both of the purposes 1,276
set forth in divisions (G) and (OO) of this section, the tax levy 1,277
may be for any specified number of years or for a continuing 1,279
period of time, as set forth in the resolution. 1,280
(5) When the additional rate is for the purpose described 1,282
in division (Z) of this section, the increased rate shall be for 1,283
any number of years not exceeding ten. 1,284
A levy for the purposes set forth in division (I), (J), or 1,286
(U) of this section, and a levy imposed by a township for the 1,287
purposes set forth in division (G) of this section, may be 1,288
reduced pursuant to section 5705.261 or 5705.31 of the Revised 1,289
Code. A levy for the purposes set forth in division (I), (J), or 1,290
(U) of this section, and a levy imposed by a township for the 1,291
purposes set forth in division (G) of this section, may also be 1,292
terminated or permanently reduced by the taxing authority if it 1,293
adopts a resolution stating that the continuance of the levy is 1,294
unnecessary and the levy shall be terminated or that the millage 1,295
is excessive and the levy shall be decreased by a designated 1,296
amount. 1,297
30
A resolution of a detention home district, a district 1,299
organized under section 2151.65 of the Revised Code, or a 1,300
combined district organized under both sections 2151.34 and 1,301
2151.65 of the Revised Code may include both current expenses and 1,302
other purposes, provided that the resolution shall apportion the 1,303
annual rate of levy between the current expenses and other 1,304
purpose or purposes. The apportionment need not be the same for 1,305
each year of the levy, but the respective portions of the rate 1,306
actually levied each year for the current expenses and the other 1,307
purpose or purposes shall be limited by the apportionment. 1,308
Whenever a board of county commissioners, acting either as 1,310
the taxing authority of its county or as the taxing authority of 1,311
a sewer district or subdistrict created under Chapter 6117. of 1,312
the Revised Code, by resolution declares it necessary to levy a 1,313
tax in excess of the ten-mill limitation for the purpose of 1,314
constructing, improving, or extending sewage disposal plants or 1,315
sewage systems, the tax may be in effect for any number of years 1,316
not exceeding twenty, and the proceeds thereof, notwithstanding 1,317
the general provisions of this section, may be used to pay debt 1,318
charges on any obligations issued and outstanding on behalf of 1,319
the subdivision for the purposes enumerated in this paragraph, 1,320
provided that any such obligations have been specifically 1,321
described in the resolution. 1,322
The resolution shall go into immediate effect upon its 1,324
passage, and no publication of the resolution is necessary other 1,325
than that provided for in the notice of election. 1,326
When the electors of a subdivision have approved a tax levy 1,328
under this section, the taxing authority of the subdivision may 1,329
anticipate a fraction of the proceeds of the levy and issue 1,330
anticipation notes in accordance with section 5705.191 or 1,331
5705.193 of the Revised Code. 1,332
Sec. 5739.026. (A) A board of county commissioners may 1,341
levy a tax of one-fourth or one-half of one per cent on every 1,342
retail sale in the county, except sales of watercraft and 1,343
31
outboard motors required to be titled pursuant to Chapter 1548. 1,344
of the Revised Code and sales of motor vehicles, and may increase 1,345
an existing rate of one-fourth of one per cent to one-half of one 1,346
per cent, to pay the expenses of administering the tax and, 1,347
except as provided in division (A)(6) of this section, for any 1,348
one or more of the following purposes: 1,349
(1) To provide additional revenues for the payment of 1,351
bonds or notes issued in anticipation of bonds issued by a 1,352
convention facilities authority established by the board of 1,353
county commissioners under Chapter 351. of the Revised Code and 1,354
to provide additional operating revenues for the convention 1,355
facilities authority; 1,356
(2) To provide additional revenues for a transit authority 1,358
operating in the county; 1,359
(3) To provide additional revenue for the county's general 1,361
fund; 1,362
(4) To provide additional revenue for permanent 1,364
improvements within the county to be distributed by the community 1,365
improvements board in accordance with section 307.283 and to pay 1,366
principal, interest, and premium on bonds issued under section 1,367
133.312 307.284 of the Revised Code; 1,368
(5) To provide additional revenue for the acquisition, 1,370
construction, equipping, or repair of any specific permanent 1,371
improvement or any class or group of permanent improvements, 1,372
which improvement or class or group of improvements shall be 1,373
enumerated in the resolution required by division (D) of this 1,374
section, and to pay principal, interest, premium, and other costs 1,375
associated with the issuance of bonds or notes in anticipation of 1,376
bonds issued pursuant to Chapter 133. of the Revised Code for the 1,377
acquisition, construction, equipping, or repair of the specific 1,378
permanent improvement or class or group of permanent 1,379
improvements; 1,380
(6) To provide revenue for the implementation and 1,382
operation of a 9-1-1 system in the county. If the tax is levied 1,383
32
or the rate increased exclusively for such purpose, the tax shall 1,384
not be levied or the rate increased for more than five years. At 1,385
the end of the last year the tax is levied or the rate increased, 1,386
any balance remaining in the special fund established for such 1,387
purpose shall remain in that fund and be used exclusively for 1,388
such purpose until the fund is completely expended, and, 1,389
notwithstanding section 5705.16 of the Revised Code, the board of 1,390
county commissioners shall not petition for the transfer of money 1,391
from such special fund, and the tax commissioner shall not 1,392
approve such a petition. 1,393
If the tax is levied or the rate increased for such purpose 1,395
for more than five years, the board of county commissioners also 1,396
shall levy the tax or increase the rate of the tax for one or 1,397
more of the purposes described in divisions (A)(1) to (5) of this 1,398
section and shall prescribe the method for allocating the 1,399
revenues from the tax each year in the manner required by 1,400
division (C) of this section. 1,401
(7) To provide additional revenue for the operation or 1,403
maintenance of a detention facility, as that term is defined 1,404
under division (F) of section 2921.01 of the Revised Code; 1,405
(8) To provide revenue to finance the construction or 1,408
renovation of a sports facility, but only if the tax is levied 1,409
for that purpose in the manner prescribed by section 5739.028 of 1,410
the Revised Code.
As used in division (A)(8) of this section: 1,412
(a) "Sports facility" means a facility intended to house 1,415
major league professional athletic teams. 1,416
(b) "Constructing" or "construction" includes providing 1,419
fixtures, furnishings, and equipment.
(9) TO PROVIDE ADDITIONAL REVENUE FOR THE ACQUISITION OF 1,422
AGRICULTURAL EASEMENTS, AS DEFINED IN SECTION 5301.67 OF THE 1,424
REVISED CODE; TO PAY PRINCIPAL, INTEREST, AND PREMIUM ON BONDS 1,425
ISSUED UNDER SECTION 133.60 OF THE REVISED CODE; AND FOR THE 1,426
SUPERVISION AND ENFORCEMENT OF AGRICULTURAL EASEMENTS HELD BY THE 1,428
33
COUNTY.
Pursuant to section 755.171 of the Revised Code, a board of 1,430
county commissioners may pledge and contribute revenue from a tax 1,431
levied for the purpose of division (A)(5) of this section to the 1,433
payment of debt charges on bonds issued under section 755.17 of
the Revised Code. 1,434
The rate of tax shall be a multiple of one-fourth of one 1,436
per cent, unless a portion of the rate of an existing tax levied 1,437
under section 5739.023 of the Revised Code has been reduced, and 1,438
the rate of tax levied under this section has been increased, 1,439
pursuant to section 5739.028 of the revised code REVISED CODE, in 1,441
which case the aggregate of the rates of tax levied under this 1,442
section and section 5739.023 of the Revised Code shall be a
multiple of one-fourth of one per cent. The tax shall be levied 1,444
and the rate increased pursuant to a resolution adopted by a 1,446
majority of the members of the board.
Prior to the adoption of any resolution to levy the tax or 1,448
to increase the rate of tax exclusively for the purpose set forth 1,449
in division (A)(3) of this section, the board of county 1,450
commissioners shall conduct two public hearings on the 1,451
resolution, the second hearing to be no fewer than three nor more 1,452
than ten days after the first. Notice of the date, time, and 1,453
place of the hearings shall be given by publication in a 1,454
newspaper of general circulation in the county once a week on the 1,455
same day of the week for two consecutive weeks, the second 1,456
publication being no fewer than ten nor more than thirty days 1,457
prior to the first hearing. The resolution shall become 1,458
effective on the first day of the month specified in the 1,459
resolution but not earlier than the first day of the month 1,460
following the expiration of sixty days from the date of its 1,461
adoption, subject to a referendum as provided in sections 305.31 1,462
to 305.41 of the Revised Code, unless the resolution is adopted 1,463
as an emergency measure necessary for the immediate preservation 1,464
of the public peace, health, or safety, in which case it shall go 1,465
34
into effect on the first day of the month following the 1,466
expiration of thirty days from the date of notice by the board of 1,467
county commissioners to the tax commissioner of its adoption. 1,468
The emergency measure shall receive an affirmative vote of all of 1,469
the members of the board of county commissioners and shall state 1,470
the reasons for the necessity. 1,471
If the tax is for more than one of the purposes set forth 1,474
in division DIVISIONS (A)(1) to (7) AND (9) of this section or is 1,476
exclusively for one of the purposes set forth in division (A)(1), 1,478
(2), (4), (5), (6), or (7), OR (9) of this section, the 1,480
resolution shall not go into effect unless it is approved by a 1,482
majority of the electors voting on the question of the tax. 1,483
(B) The board of county commissioners shall adopt a 1,485
resolution under section 351.02 of the Revised Code creating the 1,486
convention facilities authority, or under section 307.283 of the 1,487
Revised Code creating the community improvements board, before 1,488
adopting a resolution levying a tax for the purpose of a 1,489
convention facilities authority under division (A)(1) of this 1,490
section or for the purpose of a community improvements board 1,491
under division (A)(4) of this section. 1,492
(C)(1) If the tax is to be used for more than one of the 1,494
purposes set forth in divisions (A)(1) to (7) AND (9) of this 1,495
section, the board of county commissioners shall establish the 1,497
method that will be used to determine the amount or proportion of 1,498
the tax revenue received by the county during each year that will 1,499
be distributed for each of those purposes, including, if 1,500
applicable, provisions governing the reallocation of a convention 1,501
facilities authority's allocation if the authority is dissolved 1,502
while the tax is in effect. The allocation method may provide 1,503
that different proportions or amounts of the tax shall be 1,504
distributed among the purposes in different years, but it shall 1,505
clearly describe the method that will be used for each year. 1,506
Except as otherwise provided in division (C)(2) of this section, 1,507
the allocation method established by the board is not subject to 1,508
35
amendment during the life of the tax. 1,509
(2) Subsequent to holding a public hearing on the proposed 1,511
amendment, the board of county commissioners may amend the 1,512
allocation method established under division (C)(1) of this 1,513
section for any year if the amendment is approved by the 1,514
governing board of each entity whose allocation for the year 1,515
would be reduced by the proposed amendment. In the case of a tax 1,516
that is levied for a continuing period of time, the board may not 1,517
so amend the allocation method for any year before the sixth year 1,518
that the tax is in effect. 1,519
(a) If the additional revenues provided to the convention 1,521
facilities authority are pledged by the authority for the payment 1,522
of convention facilities authority revenue bonds for as long as 1,523
such bonds are outstanding, no reduction of the authority's 1,524
allocation of the tax shall be made for any year except to the 1,525
extent that the reduced authority allocation, when combined with 1,526
the authority's other revenues pledged for that purpose, is 1,527
sufficient to meet the debt service requirements for that year on 1,528
such bonds. 1,529
(b) If the additional revenues provided to the county are 1,531
pledged by the county for the payment of bonds or notes issued 1,532
under Chapter 133. of the Revised Code DESCRIBED IN DIVISION 1,534
(A)(4) OR (5) OF THIS SECTION, for as long as such bonds or notes 1,535
are outstanding, no reduction of the county's or the community 1,536
improvements board's allocation of the tax shall be made for any 1,537
year except to the extent that the reduced county or community 1,538
improvements board allocation is sufficient to meet the debt 1,539
service requirements for that year on such bonds or notes.
(c) If the additional revenues provided to the transit 1,541
authority are pledged by the authority for the payment of revenue 1,542
bonds issued under section 306.37 of the Revised Code, for as 1,543
long as such bonds are outstanding, no reduction of the 1,544
authority's allocation of tax shall be made for any year except 1,545
to the extent that the authority's reduced allocation, when 1,546
36
combined with the authority's other revenues pledged for that 1,547
purpose, is sufficient to meet the debt service requirements for 1,548
that year on such bonds. 1,549
(d) IF THE ADDITIONAL REVENUES PROVIDED TO THE COUNTY ARE 1,552
PLEDGED BY THE COUNTY FOR THE PAYMENT OF BONDS OR NOTES ISSUED 1,553
UNDER SECTION 133.60 OF THE REVISED CODE, FOR SO LONG AS THE 1,554
BONDS OR NOTES ARE OUTSTANDING, NO REDUCTION OF THE COUNTY'S 1,555
ALLOCATION OF THE TAX SHALL BE MADE FOR ANY YEAR EXCEPT TO THE 1,556
EXTENT THAT THE REDUCED COUNTY ALLOCATION IS SUFFICIENT TO MEET 1,557
THE DEBT SERVICE REQUIREMENTS FOR THAT YEAR ON THE BONDS OR 1,558
NOTES. 1,559
(D)(1) The resolution levying the tax or increasing the 1,561
rate of tax shall state the rate of the tax or the rate of the 1,562
increase; the purpose or purposes for which it is to be levied; 1,563
the number of years for which it is to be levied or that it is 1,564
for a continuing period of time; the allocation method required 1,565
by division (C) of this section; and if required to be submitted 1,566
to the electors of the county under division (A) of this section, 1,567
the date of the election at which the proposal shall be submitted 1,568
to the electors of the county, which shall be not less than 1,569
seventy-five days after the certification of a copy of the 1,570
resolution to the board of elections and, if the tax is to be 1,571
levied exclusively for the purpose set forth in division (A)(3) 1,572
of this section, shall not occur in February or August of any 1,573
year. Upon certification of the resolution to the board of 1,575
elections, the board of county commissioners shall notify the tax 1,576
commissioner in writing of the levy question to be submitted to 1,577
the electors. If approved by a majority of the electors, the tax 1,578
shall become effective on the first day of the month specified in 1,579
the resolution but not earlier than the first day of the month 1,580
next following the thirtieth day following the certification of 1,581
the results of the election to the board of county commissioners 1,582
and the tax commissioner by the board of elections. 1,583
(2)(a) A resolution specifying that the tax is to be used 1,585
37
exclusively for the purpose set forth in division (A)(3) of this 1,586
section that is not adopted as an emergency measure may direct 1,587
the board of elections to submit the question of levying the tax 1,588
or increasing the rate of the tax to the electors of the county 1,589
at a special election held on the date specified by the board of 1,591
county commissioners in the resolution, provided that the 1,592
election occurs not less than seventy-five days after the 1,593
resolution is certified to the board of elections and the 1,594
election is not held in February or August of any year. Upon 1,595
certification of the resolution to the board of elections, the 1,596
board of county commissioners shall notify the tax commissioner 1,597
in writing of the levy question to be submitted to the electors. 1,598
No resolution adopted under division (D)(2)(a) of this section 1,599
shall go into effect unless approved by a majority of those 1,600
voting upon it and not until the first day of the month specified 1,601
in the resolution but not earlier than the first day of the month 1,602
following the expiration of thirty days from the date of the 1,603
notice to the tax commissioner by the board of elections of the 1,604
affirmative vote.
(b) A resolution specifying that the tax is to be used 1,606
exclusively for the purpose set forth in division (A)(3) of this 1,607
section that is adopted as an emergency measure shall become 1,608
effective as provided in division (A) of this section but may 1,609
direct the board of elections to submit the question of repealing 1,610
the tax or increase in the rate of the tax to the electors of the 1,611
county at the next general election in the county occurring not 1,612
less than seventy-five days after the resolution is certified to 1,613
the board of elections. Upon certification of the resolution to 1,614
the board of elections, the board of county commissioners shall 1,615
notify the tax commissioner in writing of the levy question to be 1,616
submitted to the electors. The ballot question shall be the same 1,617
as that prescribed in section 5739.022 of the Revised Code. The 1,618
board of elections shall notify the board of county commissioners 1,619
and the tax commissioner of the result of the election 1,620
38
immediately after the result has been declared. If a majority of 1,621
the qualified electors voting on the question of repealing the 1,622
tax or increase in the rate of the tax vote for repeal of the tax 1,623
or repeal of the increase, the board of county commissioners, on 1,624
the first day of the month following the expiration of thirty 1,625
days after the date it received notice of the result of the 1,626
election, shall, in the case of a repeal of the tax, cease to 1,627
levy the tax, or, in the case of a repeal of an increase in the 1,628
rate of the tax, cease to levy the increased rate and levy the 1,629
tax at the rate at which it was imposed immediately prior to the 1,630
increase in rate. 1,631
(E) The tax levied pursuant to this section shall be in 1,633
addition to the tax levied by section 5739.02 of the Revised Code 1,634
and any tax levied pursuant to section 5739.021 or 5739.023 of 1,635
the Revised Code. 1,636
A county that levies a tax pursuant to this section shall 1,638
levy a tax at the same rate pursuant to section 5741.023 of the 1,639
Revised Code. 1,640
The additional tax levied by the county shall be collected 1,642
pursuant to section 5739.025 of the Revised Code. 1,643
Any tax levied pursuant to this section is subject to the 1,645
exemptions provided in section 5739.02 of the Revised Code and in 1,646
addition shall not be applicable to sales not within the taxing 1,647
power of a county under the constitution CONSTITUTION of the 1,649
United States or the constitution of this state OHIO 1,650
CONSTITUTION.
Section 2. That existing sections 133.07, 317.08, 317.32, 1,652
5301.67, 5301.68, 5301.69, 5705.19, and 5739.026 of the Revised 1,653
Code are hereby repealed.
Section 3. Section 133.07 of the Revised Code is presented 1,655
in this act as a composite of the section as amended by both Am. 1,657
Sub. H.B. 627 and Am. S.B. 61 of the 121st General Assembly, with
the new language of neither of the acts shown in capital letters. 1,659
This is in recognition of the principle stated in division (B) of 1,660
39
section 1.52 of the Revised Code that such amendments are to be 1,661
harmonized where not substantively irreconcilable and constitutes 1,662
a legislative finding that such is the resulting version in 1,663
effect prior to the effective date of this act. 1,664