As Passed by the Senate 1
122nd General Assembly 4
Regular Session Am. Sub. S. B. No. 223 5
1997-1998 6
SENATORS DRAKE-HERINGTON-MUMPER-GAETH-KEARNS-CARNES-WHITE- 8
LATTA-DiDONATO-HAGAN-HOWARD-NEIN-BLESSING-FINAN-GARDNER 9
11
A B I L L
To amend sections 133.07, 317.08, 317.32, 5301.67 to 13
5301.69, 5705.19, and 5739.026 and to enact 14
sections 133.60, 133.61, 901.21, 901.22, 15
5301.691, and 5301.692 of the Revised Code to 16
clarify the agricultural land uses that may be 17
the subject of conservation easements; to 18
authorize only the Director of Agriculture,
certain local governments, and charitable 19
organizations to acquire agricultural easements 20
in order to preserve the agricultural use of 21
land; to permit counties to levy or increase the
rate of a sales or use tax to acquire 22
agricultural easements and retire bonds issued 23
for their purchase; to permit local governments
to levy a property tax outside the ten-mill 24
limitation to acquire, supervise, and enforce 25
agricultural easements and to issue general 26
obligation bonds to finance them; and to 27
authorize the extinguishment of agricultural 28
easements under specified circumstances. 29
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 31
Section 1. That sections 133.07, 317.08, 317.32, 5301.67, 33
5301.68, 5301.69, 5705.19, and 5739.026 be amended and sections 36
133.60, 133.61, 901.21, 901.22, 5301.691, and 5301.692 of the
Revised Code be enacted to read as follows: 38
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Sec. 133.07. (A) A county shall not incur, without a vote 48
of the electors, either of the following: 49
(1) Net indebtedness for all purposes that exceeds an 51
amount equal to one per cent of its tax valuation; 52
(2) Net indebtedness for the purpose of paying the 54
county's share of the cost of the construction, improvement, 55
maintenance, or repair of state highways that exceeds an amount 56
equal to one-half of one per cent of its tax valuation. 57
(B) A county shall not incur total net indebtedness that 59
exceeds an amount equal to the one of the following limitations 60
that applies to the county: 61
(1) A county with a valuation not exceeding one hundred 63
million dollars, three per cent of that tax valuation; 64
(2) A county with a tax valuation exceeding one hundred 66
million dollars but not exceeding three hundred million dollars, 67
three million dollars plus one and one-half per cent of that tax 68
valuation in excess of one hundred million dollars; 69
(3) A county with a tax valuation exceeding three hundred 71
million dollars, six million dollars plus two and one-half per 72
cent of that tax valuation in excess of three hundred million 73
dollars. 74
(C) In calculating the net indebtedness of a county, none 76
of the following securities shall be considered: 77
(1) Securities described in section 307.201 of the Revised 79
Code; 80
(2) Self-supporting securities issued for any purposes, 82
including, but not limited to, any of the following general 83
purposes: 84
(a) Water systems or facilities; 86
(b) Sanitary sewerage systems or facilities, or surface 88
and storm water drainage and sewerage systems or facilities, or a 89
combination of those systems or facilities; 90
(c) County or joint county scrap tire collection, storage, 92
monocell, monofill, or recovery facilities, or any combination of 93
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those facilities; 94
(d) Off-street parking lots, facilities, or buildings, or 96
on-street parking facilities, or any combination of off-street 97
and on-street parking facilities; 98
(e) Facilities for the care or treatment of the sick or 100
infirm, and for housing the persons providing that care or 101
treatment and their families; 102
(f) Recreational, sports, convention, auditorium, museum, 104
trade show, and other public attraction facilities; 105
(g) Facilities for natural resources exploration, 107
development, recovery, use, and sale; 108
(h) Correctional and detention facilities and related 110
rehabilitation facilities. 111
(3) Securities issued for the purpose of purchasing, 113
constructing, improving, or extending water or sanitary or 114
surface and storm water sewerage systems or facilities, or a 115
combination of those systems or facilities, to the extent that an 116
agreement entered into with another subdivision requires the 117
other subdivision to pay to the county amounts equivalent to debt 118
charges on the securities; 119
(4) Voted general obligation securities issued for the 121
purpose of permanent improvements for sanitary sewerage or water 122
systems or facilities to the extent that the total principal 123
amount of voted securities outstanding for the purpose does not 124
exceed an amount equal to two per cent of the county's tax 125
valuation; 126
(5) Securities issued for permanent improvements to house 128
agencies, departments, boards, or commissions of the county or of 129
any municipal corporation located, in whole or in part, in the 130
county, to the extent that the revenues, other than revenues from 131
unvoted county property taxes, derived from leases or other 132
agreements between the county and those agencies, departments, 133
boards, commissions, or municipal corporations relating to the 134
use of the permanent improvements are sufficient to cover the 135
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cost of all operating expenses of the permanent improvements paid 136
by the county and debt charges on the securities; 137
(6) Securities issued pursuant to section 133.08 of the 139
Revised Code; 140
(7) Securities issued for the purpose of acquiring or 142
constructing roads, highways, bridges, or viaducts, for the 143
purpose of acquiring or making other highway permanent 144
improvements, or for the purpose of procuring and maintaining 145
computer systems for the office of the clerk of any 146
county-operated municipal court, for the office of the clerk of 147
the court of common pleas, or for the office of the clerk of the 148
probate, juvenile, or domestic relations division of the court of 149
common pleas to the extent that the legislation authorizing the 150
issuance of the securities includes a covenant to appropriate 151
from moneys distributed to the county pursuant to division (B) of 152
section 2101.162, 2151.541, 2153.081, 2301.031, or 2303.201 or 153
Chapter 4501., 4503., 4504., or 5735. of the Revised Code a 154
sufficient amount to cover debt charges on and financing costs 155
relating to the securities as they become due; 156
(8) Securities issued for the purpose of acquiring, 158
constructing, improving, and equipping a county, multicounty, or 159
multicounty-municipal jail, workhouse, juvenile detention 160
facility, or correctional facility; 161
(9) Securities issued for the acquisition, construction, 163
equipping, or repair of any permanent improvement or any class or 164
group of permanent improvements enumerated in a resolution 165
adopted pursuant to division (D) of section 5739.026 of the 166
Revised Code to the extent that the legislation authorizing the 167
issuance of the securities includes a covenant to appropriate 168
from moneys received from the taxes authorized under section 169
5739.023 and division (A)(5) of section 5739.026 of the Revised 170
Code an amount sufficient to pay debt charges on the securities 171
and those moneys shall be pledged for that purpose; 172
(10) Securities issued for county or joint county solid 174
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waste or hazardous waste collection, transfer, or disposal 175
facilities, or resource recovery and solid or hazardous waste 176
recycling facilities, or any combination of those facilities; 177
(11) Securities issued for the acquisition, construction, 179
and equipping of a port authority educational and cultural 180
facility under section 307.671 of the Revised Code; 181
(12) Securities issued for the acquisition, construction, 183
equipping, and improving of a municipal educational and cultural 184
facility under division (B)(1) of section 307.672 of the Revised 185
Code; 186
(13) Securities issued for energy conservation measures 188
under section 307.041 of the Revised Code; 189
(14) Securities issued for the acquisition, construction, 191
equipping, improving, or repair of a sports facility, including 192
obligations issued to pay costs of a sports facility under 193
section 307.673 of the Revised Code;
(15) Securities issued under section 755.17 of the Revised 195
Code if the legislation authorizing issuance of the securities 196
includes a covenant to appropriate from revenue received from a 197
tax authorized under division (A)(5) of section 5739.026 and 198
section 5741.023 of the Revised Code an amount sufficient to pay 199
debt charges on the securities, and the board of county 200
commissioners pledges that revenue for that purpose, pursuant to
section 755.171 of the Revised Code; 201
(15)(16) Sales tax supported bonds issued pursuant to 203
section 133.081 of the Revised Code for the purpose of acquiring, 205
constructing, improving, or equipping any permanent improvement 206
to the extent that the legislation authorizing the issuance of 207
the sales tax supported bonds pledges county sales taxes to the 208
payment of debt charges on the sales tax supported bonds and 209
contains a covenant to appropriate from county sales taxes a 210
sufficient amount to cover debt charges or the financing costs 211
related to the sales tax supported bonds as they become due. 212
(17) BONDS OR NOTES ISSUED UNDER SECTION 133.60 OF THE 215
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REVISED CODE IF THE LEGISLATION AUTHORIZING ISSUANCE OF THE BONDS 216
OR NOTES INCLUDES A COVENANT TO APPROPRIATE FROM REVENUE RECEIVED
FROM A TAX AUTHORIZED UNDER DIVISION (A)(9) OF SECTION 5739.026 217
AND SECTION 5741.023 OF THE REVISED CODE AN AMOUNT SUFFICIENT TO 218
PAY THE DEBT CHARGES ON THE BONDS OR NOTES, AND THE BOARD OF 219
COUNTY COMMISSIONERS PLEDGES THAT REVENUE FOR THAT PURPOSE. 220
(D) In calculating the net indebtedness of a county, no 222
obligation incurred under division (E) of section 339.06 of the 223
Revised Code shall be considered. 224
Sec. 133.60. (A) AS USED IN THIS SECTION AND IN SECTION 226
133.61 OF THE REVISED CODE: 227
(1) "AGRICULTURAL EASEMENT" HAS THE SAME MEANING AS IN 229
SECTION 5301.67 OF THE REVISED CODE. 230
(2) "BONDS" MEANS NOTES OR BONDS. 232
(B) THE BOARD OF COUNTY COMMISSIONERS OF A COUNTY MAY 234
ISSUE BONDS FOR THE PURPOSE OF ACQUIRING AGRICULTURAL EASEMENTS. 235
THE ISSUANCE OF THE BONDS IS SUBJECT TO THIS CHAPTER, EXCEPT THAT 236
THEIR MATURITY SHALL NOT EXTEND BEYOND THE EXPIRATION OF THE TAX 237
IMPOSED UNDER SECTION 5739.026 OF THE REVISED CODE. THE BONDS DO 238
NOT CONSTITUTE GENERAL OBLIGATIONS OF THE COUNTY, AND THEY SHALL 239
NOT PLEDGE THE FULL FAITH AND CREDIT OR REVENUE OF THE COUNTY, 240
EXCEPT REVENUES FROM THE TAXES LEVIED UNDER SECTIONS 5739.026 AND 241
5741.023 OF THE REVISED CODE. THE RESOLUTION AUTHORIZING THE 242
BONDS SHALL APPROPRIATE THE PROCEEDS OF THOSE TAXES FIRST TO THE 243
PAYMENT OF DEBT CHARGES ON THE BONDS, AND OTHER APPROPRIATIONS 244
FROM THE PROCEEDS OF THOSE TAXES SHALL BE LIMITED TO ANY BALANCE 245
THAT REMAINS AFTER PAYING IN FULL THE DEBT CHARGES ON THE BONDS.
ALL MONEYS RAISED BY THE ISSUANCE OF BONDS UNDER THIS 247
SECTION, AFTER PAYMENT OF THE COSTS OF ISSUANCE AND FINANCING 248
COSTS, SHALL BE USED EXCLUSIVELY FOR THE ACQUISITION OF 249
AGRICULTURAL EASEMENTS.
Sec. 133.61. THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 251
CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD 252
OF TOWNSHIP TRUSTEES OF A TOWNSHIP MAY ISSUE GENERAL OBLIGATION 253
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BONDS FOR THE PURPOSE OF ACQUIRING AGRICULTURAL EASEMENTS. THE 254
BONDS SHALL BE ISSUED IN THE MANNER PROVIDED IN SECTION 133.18 OF 255
THE REVISED CODE AND PURSUANT TO THIS CHAPTER. 256
ALL MONEYS RAISED BY THE ISSUANCE OF BONDS UNDER THIS 258
SECTION, AFTER PAYMENT OF THE COSTS OF ISSUANCE AND FINANCING 259
COSTS, SHALL BE USED EXCLUSIVELY FOR THE ACQUISITION OF 260
AGRICULTURAL EASEMENTS.
Sec. 317.08. Except as provided in division (F) of this 269
section, the county recorder shall keep six separate sets of 271
records as follows:
(A) A record of deeds, in which shall be recorded all 273
deeds and other instruments of writing for the absolute and 274
unconditional sale or conveyance of lands, tenements, and 275
hereditaments; all notices as provided for in sections 5301.47 to 276
5301.56 of the Revised Code; all judgments or decrees in actions 277
brought under section 5303.01 of the Revised Code; all 278
declarations and bylaws as provided for in Chapter 5311. of the 279
Revised Code; affidavits as provided for in section 5301.252 of 280
the Revised Code; all certificates as provided for in section 281
5311.17 of the Revised Code; all articles dedicating 282
archaeological preserves accepted by the director of the Ohio 283
historical society under section 149.52 of the Revised Code; all 284
articles dedicating nature preserves accepted by the director of 285
natural resources under section 1517.05 of the Revised Code; all 286
agreements for the registration of lands as archaeological or 287
historic landmarks under section 149.51 or 149.55 of the Revised 288
Code; all conveyances of conservation easements AND AGRICULTURAL 289
EASEMENTS under section 5301.68 of the Revised Code; ALL 291
INSTRUMENTS EXTINGUISHING AGRICULTURAL EASEMENTS UNDER SECTION 293
901.21 OR 5301.691 OF THE REVISED CODE OR PURSUANT TO THE TERMS
OF SUCH AN EASEMENT GRANTED TO A CHARITABLE ORGANIZATION UNDER 294
SECTION 5301.68 OF THE REVISED CODE; all instruments or orders 295
described in division (B)(1)(c)(ii) of section 5301.56 of the 296
Revised Code; all no further action letters issued under section 297
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3746.11 of the Revised Code; all covenants not to sue issued 298
under section 3746.12 of the Revised Code; any restrictions on 299
the use of property identified pursuant to division (C)(3) of 300
section 3746.10 of the Revised Code; and all memoranda of trust, 301
as described in division (A) of section 5301.255 of the Revised 302
Code, that describe specific real property; 303
(B) A record of mortgages, in which shall be recorded all 305
of the following: 306
(1) All mortgages, including amendments, supplements, 308
modifications, and extensions of mortgages, or other instruments 309
of writing by which lands, tenements, or hereditaments are or may 310
be mortgaged or otherwise conditionally sold, conveyed, affected, 311
or encumbered; 312
(2) All executory installment contracts for the sale of 314
land executed after September 29, 1961, that by their terms are 315
not required to be fully performed by one or more of the parties 316
to them within one year of the date of the contracts; 317
(3) All options to purchase real estate, including 319
supplements, modifications, and amendments of the options, but no 320
option of that nature shall be recorded if it does not state a 321
specific day and year of expiration of its validity; 322
(4) Any tax certificate sold under section 5721.33 of the 324
Revised Code, or memorandum thereof, that is presented for filing 325
of record.
(C) A record of powers of attorney, including all 327
memoranda of trust, as described in division (A) of section 328
5301.255 of the Revised Code, that do not describe specific real 329
property; 330
(D) A record of plats, in which shall be recorded all 332
plats and maps of town lots, of the subdivision of town lots, and 333
of other divisions or surveys of lands, any center line survey of 334
a highway located within the county, the plat of which shall be 335
furnished by the director of transportation or county engineer, 336
and all drawings as provided for in Chapter 5311. of the Revised 337
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Code; 338
(E) A record of leases, in which shall be recorded all 340
leases, memoranda of leases, and supplements, modifications, and 341
amendments of leases and memoranda of leases; 342
(F) A record of declarations executed pursuant to section 345
2133.02 of the Revised Code and durable powers of attorney for 347
health care executed pursuant to section 1337.12 of the Revised 348
Code. 349
All instruments or memoranda of instruments entitled to 351
record shall be recorded in the proper record in the order in 352
which they are presented for record. The recorder may index, 353
keep, and record in one volume unemployment compensation liens, 354
internal revenue tax liens and other liens in favor of the United 355
States as described in division (A) of section 317.09 of the 356
Revised Code, personal tax liens, mechanic's liens, agricultural 357
product liens, notices of liens, certificates of satisfaction or 358
partial release of estate tax liens, discharges of recognizances, 359
excise and franchise tax liens on corporations, broker's liens, 360
and liens provided for in sections 1513.33, 1513.37, 3752.13, 362
5111.021, and 5311.18 of the Revised Code. 364
The recording of an option to purchase real estate, 366
including any supplement, modification, and amendment of the 367
option, under this section shall serve as notice to any purchaser 368
of an interest in the real estate covered by the option only 369
during the period of the validity of the option as stated in the 370
option. 371
(G) In lieu of keeping the six separate sets of records 374
required in divisions (A) to (F) of this section and the records 376
required in division (H) of this section, a county recorder may 377
record all the instruments required to be recorded by this 378
section in two separate sets of record books. One set shall be 379
called the "official records" and shall contain the instruments 380
listed in divisions (A), (B), (C), (E), (F), and (H) of this 382
section. The second set of records shall contain the instruments 383
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listed in division (D) of this section. 384
(H) Except as provided in division (G) of this section, 387
the county recorder shall keep a separate set of records
containing all corrupt activity lien notices filed with the 388
recorder pursuant to section 2923.36 of the Revised Code and a 389
separate set of records containing all medicaid fraud lien 390
notices filed with the recorder pursuant to section 2933.75 of 391
the Revised Code. 392
Sec. 317.32. The county recorder shall charge and collect 402
the following fees for the recorder's services:
(A) For recording and indexing an instrument when the 404
photocopy or any similar process is employed, fourteen dollars 405
for the first two pages and four dollars for each subsequent 406
page, size eight and one-half inches by fourteen inches, or 407
fraction of a page, including the caption page, of such 408
instrument; 409
(B) For certifying a photocopy from the record previously 411
recorded, one dollar per page, size eight and one-half inches by 412
fourteen inches, or fraction of a page; for each certification 413
where the recorder's seal is required, except as to instruments 414
issued by the armed forces of the United States, fifty cents; 415
(C) For manual or typewritten recording of assignment or 417
satisfaction of mortgage or lease or any other marginal entry, 418
four dollars; 419
(D) For entering any marginal reference by separate 421
recorded instrument, two dollars for each marginal reference set 422
out in that instrument, in addition to the recording fee set 423
forth in division (A) of this section; 424
(E) For indexing in the real estate mortgage records, 426
pursuant to division (D) of section 1309.40 of the Revised Code, 427
financing statements covering crops growing or to be grown, 428
timber to be cut, minerals or the like, including oil and gas, 429
accounts subject to division (E) of section 1309.03 of the 430
Revised Code, or fixture filings made pursuant to section 1309.32 431
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of the Revised Code, two dollars for each name indexed; 432
(F) For recording manually any plat not exceeding six 434
lines, two dollars, and for each additional line, ten cents; 435
(G) For filing zoning resolutions, including text and 437
maps, in the office of the recorder as required under sections 438
303.11 and 519.11 of the Revised Code, fifty dollars, regardless 439
of the size or length of the resolutions; 440
(H) For filing zoning amendments, including text and maps, 442
in the office of the recorder as required under sections 303.12 443
and 519.12 of the Revised Code, ten dollars for the first page 444
and four dollars for each additional page; 445
(I) For photocopying a document, other than at the time of 447
recording and indexing as provided for in division (A) of this 448
section, one dollar per page, size eight and one-half inches by 449
fourteen inches, or fraction thereof; 450
(J) For local facsimile transmission of a document, one 452
dollar per page, size eight and one-half inches by fourteen 453
inches, or fraction thereof; for long distance facsimile 454
transmission of a document, two dollars per page, size eight and 455
one-half inches by fourteen inches, or fraction thereof; 456
(K) For recording a declaration executed pursuant to 458
section 2133.02 of the Revised Code or a durable power of 460
attorney for health care executed pursuant to section 1337.12 of 461
the Revised Code, or both a declaration and a durable power of 463
attorney for health care, at least fourteen dollars but not more 464
than twenty dollars.
In any county in which the recorder employs the photostatic 466
or any similar process for recording maps, plats, or prints he 467
THE RECORDER shall determine, charge, and collect for the 469
recording or rerecording of any map, plat, or print, a fee of 470
five cents per square inch, for each square inch of the map, 471
plat, or print filed for that recording or rerecording, with a 472
minimum fee of twenty dollars; for certifying a copy from the 473
record, a fee of two cents per square inch of the record, with a 474
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minimum fee of two dollars. 475
The fees provided in this section shall be paid upon the 477
presentation of the instruments for record or upon the 478
application for any certified copy of the record, excepting 479
EXCEPT THAT THE PAYMENT OF fees associated with the filing and 481
recording of, or the copying of, notices of internal revenue tax 482
liens and notices of other liens in favor of the United States as 483
described in division (A) of section 317.09 of the Revised Code 484
and certificates of discharge or release of those liens, the 485
payment for which shall be governed by section 317.09 of the 486
Revised Code, AND THE PAYMENT OF FEES FOR PROVIDING COPIES OF 488
INSTRUMENTS CONVEYING OR EXTINGUISHING AGRICULTURAL EASEMENTS TO 489
THE OFFICE OF FARMLAND PRESERVATION UNDER DIVISION (G) OF SECTION 490
5301.691 OF THE REVISED CODE SHALL BE GOVERNED BY THAT DIVISION.
Sec. 901.21. (A) AS USED IN THIS SECTION AND SECTION 492
901.22 OF THE REVISED CODE: 494
(1) "AGRICULTURAL EASEMENT" HAS THE SAME MEANING AS IN 498
SECTION 5301.67 OF THE REVISED CODE. 499
(2) "AGRICULTURE" MEANS THOSE ACTIVITIES OCCURRING ON LAND 501
DEVOTED EXCLUSIVELY TO AGRICULTURAL USE, AS DEFINED IN SECTION 502
5713.30 OF THE REVISED CODE.
(B) THE DIRECTOR OF AGRICULTURE MAY ACQUIRE REAL PROPERTY 504
USED PREDOMINANTLY IN AGRICULTURE AND AGRICULTURAL EASEMENTS BY 505
GIFT, DEVISE, OR BEQUEST IF SUCH EASEMENTS ARE ON LAND THAT IS 506
VALUED FOR PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT 507
VALUE FOR AGRICULTURAL USE UNDER SECTION 5713.31 OF THE REVISED 508
CODE WHEN THE EASEMENT IS GRANTED. ANY TERMS MAY BE INCLUDED IN 509
AN AGRICULTURAL EASEMENT SO ACQUIRED THAT ARE NECESSARY OR 510
APPROPRIATE TO PRESERVE ON BEHALF OF THE GRANTOR OF THE EASEMENT 511
THE FAVORABLE TAX CONSEQUENCES OF THE GIFT, DEVISE, OR BEQUEST 512
UNDER THE "INTERNAL REVENUE ACT OF 1986," 100 STAT. 2085, 26 514
U.S.C.A. 1, AS AMENDED. THE DIRECTOR, BY ANY SUCH MEANS OR BY 515
PURCHASE OR LEASE, MAY ACQUIRE, OR ACQUIRE THE USE OF, STATIONARY 516
PERSONAL PROPERTY OR EQUIPMENT THAT IS LOCATED ON LAND ACQUIRED 517
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IN FEE BY THE DIRECTOR UNDER THIS SECTION AND THAT IS NECESSARY 518
OR APPROPRIATE FOR THE USE OF THE LAND PREDOMINANTLY IN 519
AGRICULTURE.
(C) THE DIRECTOR MAY DO ALL THINGS NECESSARY OR 522
APPROPRIATE TO RETAIN THE USE OF REAL PROPERTY ACQUIRED IN FEE 524
UNDER DIVISION (B) OF THIS SECTION PREDOMINANTLY IN AGRICULTURE, 526
INCLUDING, WITHOUT LIMITATION, PERFORMING ANY OF THE ACTIVITIES 527
DESCRIBED IN DIVISION (A)(1) OR (2) OF SECTION 5713.30 OF THE 529
REVISED CODE OR ENTERING INTO CONTRACTS TO LEASE OR RENT THE REAL 530
PROPERTY SO ACQUIRED TO PERSONS OR GOVERNMENTAL ENTITIES THAT 531
WILL USE THE LAND PREDOMINANTLY IN AGRICULTURE. 532
(D)(1) WHEN THE DIRECTOR CONSIDERS IT TO BE NECESSARY OR 535
APPROPRIATE, THE DIRECTOR MAY SELL REAL PROPERTY ACQUIRED IN FEE, 536
AND STATIONARY PERSONAL PROPERTY OR EQUIPMENT ACQUIRED BY GIFT, 537
DEVISE, BEQUEST, OR PURCHASE, UNDER DIVISION (B) OF THIS SECTION 539
ON SUCH TERMS AS THE DIRECTOR CONSIDERS TO BE ADVANTAGEOUS TO 540
THIS STATE.
(2) AN AGRICULTURAL EASEMENT ACQUIRED UNDER DIVISION (B) 543
OF THIS SECTION MAY BE EXTINGUISHED UNDER THE CIRCUMSTANCES 544
PRESCRIBED, AND IN ACCORDANCE WITH THE TERMS AND CONDITIONS SET 545
FORTH, IN THE INSTRUMENT CONVEYING THE AGRICULTURAL EASEMENT. 547
(E) THERE IS HEREBY CREATED IN THE STATE TREASURY THE 550
AGRICULTURAL EASEMENT PURCHASE FUND. THE FUND SHALL CONSIST OF 551
THE PROCEEDS RECEIVED FROM THE SALE OF REAL AND PERSONAL PROPERTY 552
UNDER DIVISION (D) OF THIS SECTION; MONEYS RECEIVED DUE TO THE 554
EXTINGUISHMENT OF AGRICULTURAL EASEMENTS ACQUIRED BY THE DIRECTOR 555
UNDER DIVISION (B) OF THIS SECTION OR SECTION 5301.691 OF THE 557
REVISED CODE; MONEYS RECEIVED DUE TO THE EXTINGUISHMENT OF 559
AGRICULTURAL EASEMENTS PURCHASED WITH THE ASSISTANCE OF MATCHING 560
GRANTS MADE UNDER SECTION 901.22 OF THE REVISED CODE; GIFTS, 562
BEQUESTS, DEVISES, AND CONTRIBUTIONS RECEIVED BY THE DIRECTOR FOR 563
THE PURPOSE OF ACQUIRING AGRICULTURAL EASEMENTS; AND GRANTS 564
RECEIVED FROM PUBLIC OR PRIVATE SOURCES FOR THE PURPOSE OF 565
PURCHASING AGRICULTURAL EASEMENTS. THE FUND SHALL BE 567
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ADMINISTERED BY THE DIRECTOR, AND MONEYS IN THE FUND SHALL BE
USED BY THE DIRECTOR EXCLUSIVELY TO PURCHASE AGRICULTURAL 569
EASEMENTS UNDER DIVISION (A) OF SECTION 5301.691 OF THE REVISED 571
CODE AND PROVIDE MATCHING GRANTS UNDER SECTION 901.22 OF THE 572
REVISED CODE TO MUNICIPAL CORPORATIONS, COUNTIES, TOWNSHIPS, AND
CHARITABLE ORGANIZATIONS FOR THE PURCHASE OF AGRICULTURAL 574
EASEMENTS. MONEY IN THE FUND SHALL BE USED ONLY TO PURCHASE 575
AGRICULTURAL EASEMENTS ON LAND THAT IS VALUED FOR PURPOSES OF 576
REAL PROPERTY TAXATION AT ITS CURRENT VALUE FOR AGRICULTURAL USE 577
UNDER SECTION 5713.31 OF THE REVISED CODE WHEN THE EASEMENT IS
PURCHASED. 578
Sec. 901.22. (A) THE DIRECTOR OF AGRICULTURE, IN 580
ACCORDANCE WITH CHAPTER 119. OF THE REVISED CODE, SHALL ADOPT 582
RULES THAT DO ALL OF THE FOLLOWING: 583
(1) ESTABLISH PROCEDURES AND ELIGIBILITY CRITERIA FOR 585
MAKING MATCHING GRANTS TO MUNICIPAL CORPORATIONS, COUNTIES, 586
TOWNSHIPS, AND CHARITABLE ORGANIZATIONS DESCRIBED IN DIVISION (B) 587
OF SECTION 5301.69 OF THE REVISED CODE FOR THE PURCHASE OF 588
AGRICULTURAL EASEMENTS; 589
(2) ESTABLISH PROVISIONS THAT SHALL BE INCLUDED IN THE 591
INSTRUMENT CONVEYING TO A MUNICIPAL CORPORATION, COUNTY, 592
TOWNSHIP, OR CHARITABLE ORGANIZATION ANY AGRICULTURAL EASEMENT 593
PURCHASED WITH MATCHING GRANT FUNDS PROVIDED BY THE DIRECTOR 594
UNDER THIS SECTION, INCLUDING, WITHOUT LIMITATION, ALL OF THE 596
FOLLOWING PROVISIONS:
(a) A PROVISION STATING THAT AN EASEMENT SO PURCHASED MAY 599
BE EXTINGUISHED ONLY IF AN UNEXPECTED CHANGE IN THE CONDITIONS OF 600
OR SURROUNDING THE LAND THAT IS SUBJECT TO THE EASEMENT MAKES 601
IMPOSSIBLE OR IMPRACTICAL THE CONTINUED USE OF THE LAND FOR THE 602
PURPOSES DESCRIBED IN THE EASEMENT, OR IF THE REQUIREMENTS OF THE 603
EASEMENT ARE EXTINGUISHED BY JUDICIAL PROCEEDINGS; 604
(b) A PROVISION REQUIRING THAT, UPON THE SALE, EXCHANGE, 607
OR INVOLUNTARY CONVERSION OF THE LAND SUBJECT TO THE EASEMENT, 608
THE HOLDER OF THE EASEMENT SHALL BE PAID AN AMOUNT OF MONEY THAT
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IS AT LEAST EQUAL TO THE PROPORTIONATE VALUE OF THE EASEMENT 611
COMPARED TO THE TOTAL VALUE OF THE LAND AT THE TIME THE EASEMENT 612
WAS ACQUIRED;
(c) A PROVISION REQUIRING THAT, UPON RECEIPT OF THE 614
PORTION OF THE PROCEEDS OF A SALE, EXCHANGE, OR INVOLUNTARY 615
CONVERSION DESCRIBED IN DIVISION (A)(2)(b) OF THIS SECTION, THE 617
MUNICIPAL CORPORATION, COUNTY, TOWNSHIP, OR CHARITABLE 618
ORGANIZATION REMIT TO THE DIRECTOR AN AMOUNT OF MONEY EQUAL TO 619
THE PERCENTAGE OF THE COST OF PURCHASING THE EASEMENT IT RECEIVED 620
AS A MATCHING GRANT UNDER THIS SECTION. 622
MONEYS RECEIVED BY THE DIRECTOR PURSUANT TO RULES ADOPTED 624
UNDER DIVISION (A)(2)(c) OF THIS SECTION SHALL BE CREDITED TO THE 626
AGRICULTURAL EASEMENT PURCHASE FUND CREATED IN SECTION 901.21 OF 627
THE REVISED CODE. 629
(3) ANY OTHER REQUIREMENTS THAT THE DIRECTOR CONSIDERS TO 631
BE NECESSARY OR APPROPRIATE TO IMPLEMENT OR ADMINISTER A PROGRAM 632
TO MAKE MATCHING GRANTS UNDER THIS SECTION AND MONITOR THOSE 634
GRANTS.
(B) THE DIRECTOR MAY DEVELOP GUIDELINES REGARDING THE 637
ACQUISITION OF AGRICULTURAL EASEMENTS BY THE DEPARTMENT OF 638
AGRICULTURE AND THE PROVISIONS OF INSTRUMENTS CONVEYING THOSE 639
EASEMENTS. THE DIRECTOR MAY MAKE THE GUIDELINES AVAILABLE TO 640
PUBLIC AND PRIVATE ENTITIES AUTHORIZED TO ACQUIRE AND HOLD 641
AGRICULTURAL EASEMENTS. 642
(C) THE DIRECTOR MAY PROVIDE TECHNICAL ASSISTANCE IN 645
DEVELOPING A PROGRAM FOR THE ACQUISITION AND MONITORING OF 646
AGRICULTURAL EASEMENTS TO PUBLIC AND PRIVATE ENTITIES AUTHORIZED 647
TO HOLD AGRICULTURAL EASEMENTS. THE TECHNICAL ASSISTANCE MAY 649
INCLUDE, WITHOUT LIMITATION, REVIEWING AND PROVIDING ADVISORY 650
RECOMMENDATIONS REGARDING DRAFT INSTRUMENTS CONVEYING
AGRICULTURAL EASEMENTS. 651
(D) THE DIRECTOR MAY MAKE MATCHING GRANTS FROM THE 654
AGRICULTURAL EASEMENTS PURCHASE FUND CREATED IN SECTION 901.21 OF 655
THE REVISED CODE TO MUNICIPAL CORPORATIONS, COUNTIES, TOWNSHIPS, 657
16
AND CHARITABLE ORGANIZATIONS DESCRIBED IN DIVISION (B) OF SECTION 658
5301.69 OF THE REVISED CODE, TO ASSIST THOSE POLITICAL
SUBDIVISIONS AND CHARITABLE ORGANIZATIONS IN PURCHASING 660
AGRICULTURAL EASEMENTS. APPLICATION FOR A MATCHING GRANT SHALL 661
BE MADE ON FORMS PRESCRIBED AND PROVIDED BY THE DIRECTOR. THE 662
MATCHING GRANTS SHALL BE MADE IN COMPLIANCE WITH THE CRITERIA AND 663
PROCEDURES ESTABLISHED IN RULES ADOPTED UNDER THIS SECTION. 664
INSTRUMENTS CONVEYING AGRICULTURAL EASEMENTS PURCHASED WITH 666
MATCHING GRANT FUNDS PROVIDED UNDER THIS SECTION, AT A MINIMUM, 667
SHALL INCLUDE THE MANDATORY PROVISIONS SET FORTH IN THOSE RULES. 668
(E)(1) THE DIRECTOR SHALL MONITOR AND EVALUATE THE 670
EFFECTIVENESS AND EFFICIENCY OF THE AGRICULTURAL EASEMENT PROGRAM 671
AS A FARMLAND PRESERVATION TOOL. ON OR BEFORE JULY 1, 1999, AND 672
THE FIRST DAY OF JULY OF EACH YEAR THEREAFTER, THE DIRECTOR 673
SHALL PREPARE AND SUBMIT A REPORT TO THE CHAIRPERSONS OF THE 674
STANDING COMMITTEES OF THE SENATE AND THE HOUSE OF
REPRESENTATIVES THAT CONSIDER LEGISLATION REGARDING AGRICULTURE. 675
THE REPORT SHALL CONSIDER AND ADDRESS THE FOLLOWING CRITERIA TO 676
DETERMINE THE PROGRAM'S EFFECTIVENESS: 677
(a) THE NUMBER OF AGRICULTURAL EASEMENTS PURCHASED DURING 679
THE PRECEDING YEAR; 680
(b) THE LOCATION OF THOSE EASEMENTS; 682
(c) THE NUMBER OF ACRES OF LAND PRESERVED FOR AGRICULTURAL 684
USE;
(d) THE AMOUNT OF MONEY USED BY A MUNICIPAL CORPORATION, 686
TOWNSHP, OR COUNTY FROM ITS GENERAL FUND OR SPECIAL FUND TO 687
PURCHASE THE AGRICULTURAL EASEMENTS; 688
(e) THE NUMBER OF STATE MATCHING GRANTS GIVEN TO PURCHASE 690
THE AGRICULTURAL EASEMENTS; 691
(f) THE AMOUNT OF STATE MATCHING GRANT MONEYS USED TO 693
PURCHASE THE AGRICULTURAL EASEMENTS. 694
(2) THE REPORT ALSO SHALL CONSIDER AND INCLUDE, AT A 696
MINIMUM, THE FOLLOWING INFORMATION FOR EACH COUNTY TO DETERMINE 697
THE PROGRAM'S EFFICIENCY:
17
(a) THE TOTAL NUMBER OF ACRES IN THE COUNTY; 699
(b) THE TOTAL NUMBER OF ACRES IN CURRENT AGRICULTURAL USE; 701
(c) THE TOTAL NUMBER OF ACRES PRESERVED FOR AGRICULTURAL 703
USE IN THE PRECEDING YEAR; 704
(d) THE AVERAGE COST, PER ACRE, OF LAND PRESERVED FOR 706
AGRICULTURAL USE IN THE PRECEDING YEAR. 707
Sec. 5301.67. As used in sections 5301.67 to 5301.70 of 716
the Revised Code,: 717
(A) "conservation CONSERVATION easement" means an 719
incorporeal right or interest in land that is held for the public 721
purpose of retaining land, water, or wetland areas predominantly 722
in their natural, scenic, open, or wooded condition, in 724
agricultural, horticultural, silvicultural, or other farming or 725
forest use INCLUDING, WITHOUT LIMITATION, THE USE OF LAND IN 726
AGRICULTURE WHEN CONSISTENT WITH AND IN FURTHERANCE OF THE 727
PURPOSE OF RETAINING THOSE AREAS IN SUCH A CONDITION, or 728
RETAINING THEIR USE PREDOMINANTLY as suitable habitat for fish, 729
plants, or wildlife; that imposes any limitations on the use or 730
development of the areas that are appropriate at the time of 731
creation of the conservation easement to achieve one or more of 732
such THOSE purposes; and that includes appropriate provisions for 733
the holder to enter the property subject to the easement at 734
reasonable times to ensure compliance with its provisions. 735
(B) "AGRICULTURE" MEANS THOSE ACTIVITIES OCCURRING ON LAND 737
DEVOTED EXCLUSIVELY TO AGRICULTURAL USE, AS DEFINED IN SECTION 738
5713.30 OF THE REVISED CODE.
(C) "AGRICULTURAL EASEMENT" MEANS AN INCORPOREAL RIGHT OR 741
INTEREST IN LAND THAT IS HELD FOR THE PUBLIC PURPOSE OF RETAINING 742
THE USE OF LAND PREDOMINANTLY IN AGRICULTURE; THAT IMPOSES ANY 743
LIMITATIONS ON THE USE OR DEVELOPMENT OF THE LAND THAT ARE 744
APPROPRIATE AT THE TIME OF CREATION OF THE EASEMENT TO ACHIEVE 745
THAT PURPOSE; THAT IS IN THE FORM OF ARTICLES OF DEDICATION, 746
EASEMENT, COVENANT, RESTRICTION, OR CONDITION; AND THAT INCLUDES 747
APPROPRIATE PROVISIONS FOR THE HOLDER TO ENTER THE PROPERTY 748
18
SUBJECT TO THE EASEMENT AT REASONABLE TIMES TO ENSURE COMPLIANCE 749
WITH ITS PROVISIONS. 750
Sec. 5301.68. An owner of land may grant a conservation 760
easement to the department of natural resources, a park district 761
created under Chapter 1545. of the Revised Code, a township park 763
district created under section 511.18 of the Revised Code, a 764
conservancy district created under Chapter 6101. of the Revised 765
Code, a soil and water conservation district created under
Chapter 1515. of the Revised Code, a county, a township, a 766
municipal corporation, or a charitable organization that is 767
authorized to hold conservation easements by division (B) of 768
section 5301.69 of the Revised Code, in the form of articles of 770
dedication, easement, covenant, restriction, or condition. AN
OWNER OF LAND ALSO MAY GRANT AN AGRICULTURAL EASEMENT TO THE 771
DIRECTOR OF AGRICULTURE; TO A MUNICIPAL CORPORATION, COUNTY, OR 773
TOWNSHIP; OR TO A CHARITABLE ORGANIZATION DESCRIBED IN DIVISION 775
(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 776
PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT VALUE FOR 777
AGRICULTURAL USE UNDER SECTION 5713.31 OF THE REVISED CODE WHEN 778
THE EASEMENT IS GRANTED.
All conservation easements AND AGRICULTURAL EASEMENTS shall 780
be executed and recorded in the same manner as other instruments 782
conveying interests in land.
Sec. 5301.69. (A) The director of natural resources, the 791
board of park commissioners of a park district created under 793
Chapter 1545. of the Revised Code, the board of park 794
commissioners of a township park district created under section
511.18 of the Revised Code, the board of directors of a 796
conservancy district created under Chapter 6101. of the Revised 797
Code, the board of supervisors of a soil and water conservation
district created under Chapter 1515. of the Revised Code, the 798
board of county commissioners of a county, the board of township 799
trustees of a township, or the legislative authority of a 800
19
municipal corporation may acquire conservation easements in the 802
name of the state, the district, or the county, township, or 803
municipal corporation in the same manner as other interests in 804
land may be acquired under section 307.02, 307.18, 505.10, 805
505.261, 511.23, 717.01, 1501.01, 1515.08, 1545.11, or 6101.15 of 806
the Revised Code, and each. EACH officer, board, or authority 808
acquiring a conservation easement shall name an appropriate 809
administrative officer, department, or division to supervise and 810
enforce the easement.
(B) A charitable organization may acquire and hold 812
conservation easements if it is exempt from federal taxation 813
under subsection 501(a) and is described in subsection 501(c) of 814
the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as 816
amended, and organized for any of the following purposes: the 817
preservation of land areas for public outdoor recreation or 818
education, or scenic enjoyment; the preservation of historically 819
important land areas or structures; or the protection of natural 820
environmental systems. SUCH A CHARITABLE ORGANIZATION ALSO MAY 821
ACQUIRE AND HOLD AGRICULTURAL EASEMENTS SUBJECT TO THE LIMITATION 822
THAT IT MAY DO SO ONLY ON LAND THAT IS VALUED FOR PURPOSES OF
REAL PROPERTY TAXATION AT ITS CURRENT VALUE FOR AGRICULTURAL USE 823
UNDER SECTION 5713.31 OF THE REVISED CODE WHEN THE EASEMENT IS 824
GRANTED.
Sec. 5301.691. (A)(1) SUBJECT TO DIVISIONS (A)(2) AND (E) 827
OF THIS SECTION, THE DIRECTOR OF AGRICULTURE, WITH MONEYS 828
CREDITED TO THE AGRICULTURAL EASEMENT PURCHASE FUND CREATED IN 829
SECTION 901.21 OF THE REVISED CODE, MAY PURCHASE AGRICULTURAL
EASEMENTS IN THE NAME OF THE STATE. 831
(2) NOT LESS THAN THIRTY DAYS PRIOR TO THE ACQUISITION OF 833
AN AGRICULTURAL EASEMENT UNDER DIVISION (A)(1) OF THIS SECTION OR 835
THE EXTINGUISHMENT OF SUCH AN EASEMENT PURCHASED UNDER THAT 836
DIVISION, THE DIRECTOR SHALL PROVIDE WRITTEN NOTICE OF THE 837
INTENTION TO DO SO TO THE BOARD OF COUNTY COMMISSIONERS OF THE 838
COUNTY IN WHICH THE LAND THAT IS OR IS PROPOSED TO BE SUBJECT TO 839
20
THE EASEMENT OR EXTINGUISHMENT IS LOCATED, AND EITHER TO THE 840
LEGISLATIVE AUTHORITY OF THE MUNICIPAL CORPORATION IN WHICH THE 841
LAND IS LOCATED, IF IT IS LOCATED IN AN INCORPORATED AREA, OR TO 842
THE BOARD OF TOWNSHIP TRUSTEES OF THE TOWNSHIP IN WHICH THE LAND 843
IS LOCATED, IF IT IS LOCATED IN AN UNINCORPORATED AREA. IF, 844
WITHIN THIRTY DAYS AFTER THE DIRECTOR PROVIDES THE NOTICE, THE 845
BOARD OF COUNTY COMMISSIONERS, LEGISLATIVE AUTHORITY, OR BOARD OF 846
TOWNSHIP TRUSTEES REQUESTS AN INFORMATIONAL MEETING WITH THE 847
DIRECTOR REGARDING THE PROPOSED ACQUISITION OR EXTINGUISHMENT, 848
THE DIRECTOR SHALL MEET WITH THE LEGISLATIVE AUTHORITY OR BOARD 849
TO RESPOND TO THE BOARD'S OR AUTHORITY'S QUESTIONS AND CONCERNS. 850
IF A MEETING IS TIMELY REQUESTED UNDER DIVISION (A)(2) OF THIS 852
SECTION, THE DIRECTOR SHALL NOT UNDERTAKE THE PROPOSED 853
ACQUISITION OR EXTINGUISHMENT UNTIL AFTER THE MEETING HAS BEEN 854
CONCLUDED. 855
THE DIRECTOR, UPON THE DIRECTOR'S OWN INITIATIVE AND PRIOR 857
TO THE PURCHASE OF AN AGRICULTURAL EASEMENT UNDER DIVISION (A)(1) 859
OF THIS SECTION OR THE EXTINGUISHMENT OF SUCH AN EASEMENT, MAY 860
HOLD AN INFORMATIONAL MEETING WITH THE BOARD OF COUNTY 862
COMMISSIONERS AND THE LEGISLATIVE AUTHORITY OF THE MUNICIPAL 863
CORPORATION OR BOARD OF TOWNSHIP TRUSTEES IN WHICH LAND THAT 864
WOULD BE AFFECTED BY THE PROPOSED ACQUISITION OR EXTINGUISHMENT 865
IS LOCATED, TO RESPOND TO ANY QUESTIONS AND CONCERNS OF THE BOARD 866
OR AUTHORITY REGARDING THE PROPOSED ACQUISITION OR 867
EXTINGUISHMENT.
(B)(1) SUBJECT TO DIVISION (E) OF THIS SECTION, THE 869
LEGISLATIVE AUTHORITY OF A MUNICIPAL CORPORATION, BOARD OF COUNTY 871
COMMISSIONERS OF A COUNTY, OR BOARD OF TRUSTEES OF A TOWNSHIP, 872
WITH MONEYS IN THE POLITICAL SUBDIVISION'S GENERAL FUND NOT 873
REQUIRED BY LAW OR CHARTER TO BE USED FOR OTHER SPECIFIED 874
PURPOSES OR WITH MONEYS IN A SPECIAL FUND OF THE POLITICAL 875
SUBDIVISION TO BE USED FOR THE PURCHASE OF AGRICULTURAL
EASEMENTS, MAY PURCHASE AGRICULTURAL EASEMENTS IN THE NAME OF THE 877
MUNICIPAL CORPORATION, COUNTY, OR TOWNSHIP. 878
21
(2) SUBJECT TO DIVISION (E) OF THIS SECTION, THE 880
LEGISLATIVE AUTHORITY OF A MUNICIPAL CORPORATION, BOARD OF COUNTY 881
COMMISSIONERS OF A COUNTY, OR BOARD OF TOWNSHIP TRUSTEES OF A 882
TOWNSHIP MAY ACQUIRE AGRICULTURAL EASEMENTS BY GIFT, DEVISE, OR 884
BEQUEST. ANY TERMS MAY BE INCLUDED IN AN AGRICULTURAL EASEMENT 885
SO ACQUIRED THAT ARE NECESSARY OR APPROPRIATE TO PRESERVE ON 886
BEHALF OF THE GRANTOR OF THE EASEMENT THE FAVORABLE TAX 887
CONSEQUENCES OF THE GIFT, DEVISE, OR BEQUEST UNDER THE "INTERNAL 888
REVENUE ACT OF 1986," 100 STAT. 2085, 26 U.S.C.A. 1, AS AMENDED. 891
(C)(1) THE TERM OF AN AGRICULTURAL EASEMENT PURCHASED 894
WHOLLY OR IN PART WITH MONEY FROM THE AGRICULTURAL EASEMENT 895
PURCHASE FUND SHALL BE PERPETUAL AND SHALL RUN WITH THE LAND. 896
(2) THE TERM OF AN AGRICULTURAL EASEMENT PURCHASED BY SUCH 898
A LEGISLATIVE AUTHORITY OR BOARD WITHOUT THE USE OF ANY MONEY 900
FROM THE AGRICULTURAL EASEMENT PURCHASE FUND MAY BE PERPETUAL OR 901
FOR A SPECIFIED PERIOD. THE AGRICULTURAL EASEMENT SHALL RUN WITH 902
THE LAND. THE INSTRUMENT CONVEYING AN AGRICULTURAL EASEMENT FOR 904
A SPECIFIED PERIOD SHALL INCLUDE PROVISIONS SPECIFYING, AT A 905
MINIMUM, ALL OF THE FOLLOWING:
(a) THE CONSIDERATION TO BE PAID FOR THE EASEMENT AND 908
MANNER OF PAYMENT;
(b) WHETHER THE EASEMENT IS RENEWABLE AND, IF SO, 910
PROCEDURES FOR ITS RENEWAL; 911
(c) THE CIRCUMSTANCES UNDER WHICH THE EASEMENT MAY BE 913
EXTINGUISHED; 914
(d) THE METHOD FOR DETERMINING THE AMOUNT OF MONEY, IF 917
ANY, DUE THE HOLDER OF THE EASEMENT UPON EXTINGUISHMENT AND FOR 918
PAYMENT OF THAT AMOUNT TO THE HOLDER. 919
(D) THE DIRECTOR AND EACH LEGISLATIVE AUTHORITY OF A 922
MUNICIPAL CORPORATION, BOARD OF COUNTY COMMISSIONERS, OR BOARD OF 923
TOWNSHIP TRUSTEES, UPON ACQUIRING AN AGRICULTURAL EASEMENT BY 924
PURCHASE, GIFT, DEVISE, OR BEQUEST UNDER THIS SECTION OR SECTION 925
901.21 OF THE REVISED CODE, SHALL NAME AN APPROPRIATE 927
ADMINISTRATIVE OFFICER, DEPARTMENT, OR DIVISION TO SUPERVISE AND 928
22
ENFORCE THE EASEMENT. A LEGISLATIVE AUTHORITY OR BOARD MAY ENTER 929
INTO A CONTRACT WITH THE BOARD OF PARK COMMISSIONERS OF A PARK 931
DISTRICT ESTABLISHED UNDER CHAPTER 1545. OF THE REVISED CODE, THE 934
BOARD OF PARK COMMISSIONERS OF A TOWNSHIP PARK DISTRICT 935
ESTABLISHED UNDER SECTION 511.18 OF THE REVISED CODE, OR THE 937
BOARD OF SUPERVISORS OF A SOIL AND WATER CONSERVATION DISTRICT 938
ESTABLISHED UNDER CHAPTER 1515. OF THE REVISED CODE HAVING 941
TERRITORIAL JURISDICTION WITHIN THE MUNICIPAL CORPORATION, 942
COUNTY, OR TOWNSHIP, OR WITH A CHARITABLE ORGANIZATION DESCRIBED 943
IN DIVISION (B) OF SECTION 5301.69 OF THE REVISED CODE, TO 946
SUPERVISE ON BEHALF OF THE LEGISLATIVE AUTHORITY OR BOARD AN 947
AGRICULTURAL EASEMENT SO ACQUIRED. THE CONTRACT MAY BE ENTERED 948
INTO ON SUCH TERMS AS ARE AGREEABLE TO THE PARTIES AND SHALL 949
SPECIFY OR PRESCRIBE A METHOD FOR DETERMINING THE AMOUNTS OF ANY 950
PAYMENTS TO BE MADE BY THE LEGISLATIVE AUTHORITY OR BOARD OF 951
COUNTY COMMISSIONERS OR TOWNSHIP TRUSTEES FOR THE PERFORMANCE OF 952
THE CONTRACT. 953
(E) THE DIRECTOR; A MUNICIPAL CORPORATION, COUNTY, OR 955
TOWNSHIP; OR A CHARITABLE ORGANIZATION DESCRIBED IN DIVISION (B) 956
OF SECTION 5301.69 OF THE REVISED CODE, MAY ACQUIRE AGRICULTURAL 957
EASEMENTS BY PURCHASE, GIFT, DEVISE, OR BEQUEST ONLY ON LAND THAT 958
IS VALUED FOR PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT 959
VALUE FOR AGRICULTURAL USE UNDER SECTION 5713.31 OF THE REVISED
CODE WHEN THE EASEMENT IS GRANTED. 960
(F) AN AGRICULTURAL EASEMENT ACQUIRED BY THE DIRECTOR 963
UNDER DIVISION (A) OF THIS SECTION MAY BE EXTINGUISHED IF AN 967
UNEXPECTED CHANGE IN THE CONDITIONS OF OR SURROUNDING THE LAND 968
THAT IS SUBJECT TO THE EASEMENT MAKES IMPOSSIBLE OR IMPRACTICAL 969
THE CONTINUED USE OF THE LAND FOR THE PURPOSES DESCRIBED IN THE 970
AGRICULTURAL EASEMENT, OR IF THE REQUIREMENTS OF THE EASEMENT ARE 971
EXTINGUISHED BY JUDICIAL PROCEEDINGS. UPON THE SALE, EXCHANGE, 972
OR INVOLUNTARY CONVERSION OF THE LAND SUBJECT TO THE EASEMENT, 973
THE DIRECTOR SHALL BE PAID AN AMOUNT OF MONEY THAT IS AT LEAST 975
EQUAL TO THE PROPORTIONATE VALUE OF THE EASEMENT COMPARED TO THE 976
23
TOTAL VALUE OF THE LAND AT THE TIME THE EASEMENT WAS ACQUIRED. 977
MONEYS SO RECEIVED SHALL BE CREDITED TO THE AGRICULTURAL EASEMENT 978
PURCHASE FUND CREATED IN SECTION 901.21 OF THE REVISED CODE. 980
AN AGRICULTURAL EASEMENT ACQUIRED BY A MUNICIPAL 982
CORPORATION, COUNTY, OR TOWNSHIP UNDER DIVISION (B) OF THIS 984
SECTION MAY BE EXTINGUISHED UNDER THE CIRCUMSTANCES PRESCRIBED, 986
AND IN ACCORDANCE WITH THE TERMS AND CONDITIONS SET FORTH, IN THE 987
INSTRUMENT CONVEYING THE AGRICULTURAL EASEMENT. AN AGRICULTURAL 990
EASEMENT ACQUIRED BY A CHARITABLE ORGANIZATION DESCRIBED IN 991
DIVISION (B) OF SECTION 5301.69 OF THE REVISED CODE MAY BE 994
EXTINGUISHED UNDER THE CIRCUMSTANCES PRESCRIBED, AND IN 995
ACCORDANCE WITH THE TERMS AND CONDITIONS SET FORTH, IN THE 996
INSTRUMENT CONVEYING THE AGRICULTURAL EASEMENT. 997
ANY INSTRUMENT EXTINGUISHING AN AGRICULTURAL EASEMENT SHALL 1,001
BE EXECUTED AND RECORDED IN THE SAME MANNER AS OTHER INSTRUMENTS 1,002
CONVEYING OR TERMINATING INTERESTS IN REAL PROPERTY. 1,003
(G) PROMPTLY AFTER THE RECORDING AND INDEXING OF AN 1,006
INSTRUMENT CONVEYING AN AGRICULTURAL EASEMENT TO ANY PERSON OR TO 1,007
A MUNICIPAL CORPORATION, COUNTY, OR TOWNSHIP OR OF AN INSTRUMENT 1,008
EXTINGUISHING AN AGRICULTURAL EASEMENT HELD BY ANY PERSON OR SUCH 1,010
A POLITICAL SUBDIVISION, THE COUNTY RECORDER SHALL MAIL, BY 1,011
REGULAR MAIL, A PHOTOCOPY OF THE INSTRUMENT TO THE OFFICE OF
FARMLAND PRESERVATION IN THE DEPARTMENT OF AGRICULTURE. THE 1,012
PHOTOCOPY SHALL BE ACCOMPANIED BY AN INVOICE FOR THE APPLICABLE 1,014
FEE ESTABLISHED IN SECTION 317.32 OF THE REVISED CODE. PROMPTLY 1,015
AFTER RECEIVING THE PHOTOCOPY AND INVOICE, THE OFFICE OF FARMLAND 1,016
PRESERVATION SHALL REMIT THE FEE TO THE COUNTY RECORDER. 1,018
(H) THE DIRECTOR, THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 1,021
CORPORATION, A BOARD OF COUNTY COMMISSIONERS, OR A BOARD OF 1,022
TOWNSHIP TRUSTEES MAY RECEIVE AND EXPEND GRANTS FROM ANY PUBLIC 1,023
OR PRIVATE SOURCE FOR THE PURPOSE OF PURCHASING AGRICULTURAL 1,024
EASEMENTS AND SUPERVISING AND ENFORCING THEM. 1,025
Sec. 5301.692. THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 1,028
CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD 1,029
24
OF TOWNSHIP TRUSTEES OF A TOWNSHIP, IN ADDITION TO THE 1,030
LEGISLATIVE AUTHORITY'S OR BOARD'S OTHER POWERS, MAY HOLD LAND OR 1,033
INTERESTS IN LAND FOR THE PURPOSE OF RETAINING THE USE OF THE
LAND PREDOMINANTLY IN AGRICULTURE. THE AUTHORITY AND BOARDS MAY 1,036
DO ALL THINGS NECESSARY OR APPROPRIATE TO ACHIEVE THAT PURPOSE, 1,037
INCLUDING, WITHOUT LIMITATION, PERFORMING ANY OF THE ACTIVITIES 1,038
DESCRIBED IN DIVISION (A)(1) OR (2) OF SECTION 5713.30 OF THE 1,040
REVISED CODE OR ENTERING INTO CONTRACTS TO LEASE OR RENT THE LAND 1,041
OR INTERESTS IN LAND SO HELD TO PERSONS OR GOVERNMENTAL ENTITIES 1,042
WHO WILL USE THE LAND PREDOMINANTLY IN AGRICULTURE. 1,043
Sec. 5705.19. This section does not apply to school 1,052
districts or county school financing districts. 1,053
The taxing authority of any subdivision at any time and in 1,055
any year, by vote of two-thirds of all the members of the taxing 1,056
authority, may declare by resolution and certify the resolution 1,057
to the board of elections not less than seventy-five days before 1,058
the election upon which it will be voted that the amount of taxes 1,059
that may be raised within the ten-mill limitation will be 1,060
insufficient to provide for the necessary requirements of the 1,061
subdivision and that it is necessary to levy a tax in excess of 1,062
that limitation for any of the following purposes: 1,063
(A) For current expenses of the subdivision, except that 1,065
the total levy for current expenses of a detention home district 1,066
or district organized under section 2151.65 of the Revised Code 1,067
shall not exceed two mills and that the total levy for current 1,068
expenses of a combined district organized under sections 2151.34 1,069
and 2151.65 of the Revised Code shall not exceed four mills; 1,070
(B) For the payment of debt charges on certain described 1,072
bonds, notes, or certificates of indebtedness of the subdivision 1,073
issued subsequent to January 1, 1925; 1,074
(C) For the debt charges on all bonds, notes, and 1,076
certificates of indebtedness issued and authorized to be issued 1,077
prior to January 1, 1925; 1,078
(D) For a public library of, or supported by, the 1,080
25
subdivision under whatever law organized or authorized to be 1,081
supported; 1,082
(E) For a municipal university, not to exceed two mills 1,084
over the limitation of one mill prescribed in section 3349.13 of 1,085
the Revised Code; 1,086
(F) For the construction or acquisition of any specific 1,088
permanent improvement or class of improvements that the taxing 1,089
authority of the subdivision may include in a single bond issue; 1,090
(G) For the general construction, reconstruction, 1,092
resurfacing, and repair of streets, roads, and bridges in 1,093
municipal corporations, counties, or townships; 1,094
(H) For recreational purposes; 1,096
(I) For the purpose of providing and maintaining fire 1,098
apparatus, appliances, buildings, or sites therefor, or sources 1,099
of water supply and materials therefor, or the establishment and 1,100
maintenance of lines of fire alarm telegraph, or the payment of 1,101
permanent, part-time, or volunteer firefighters or fire-fighting 1,103
companies to operate the same, including the payment of the 1,104
firefighters employer's contribution required under section 1,105
742.34 of the Revised Code, or to purchase ambulance equipment, 1,107
or to provide ambulance, paramedic, or other emergency medical 1,108
services operated by a fire department or fire-fighting company; 1,109
(J) For the purpose of providing and maintaining motor 1,111
vehicles, communications, and other equipment used directly in 1,112
the operation of a police department, or the payment of salaries 1,113
of permanent police personnel, including the payment of the 1,114
police employer's contribution required under section 742.33 of 1,117
the Revised Code, or the payment of the costs incurred by
townships as a result of contracts made with other political 1,118
subdivisions in order to obtain police protection, or to provide 1,119
ambulance or emergency medical services operated by a police 1,120
department; 1,121
(K) For the maintenance and operation of a county home; 1,123
(L) For community mental retardation and developmental 1,125
26
disabilities programs and services pursuant to Chapter 5126. of 1,126
the Revised Code, except that the procedure for such levies shall 1,127
be as provided in section 5705.222 of the Revised Code; 1,128
(M) For regional planning; 1,130
(N) For a county's share of the cost of maintaining and 1,132
operating schools, district detention homes, forestry camps, or 1,133
other facilities, or any combination thereof established under 1,134
section 2151.34 or 2151.65 of the Revised Code or both of those 1,135
sections; 1,136
(O) For providing for flood defense, providing and 1,138
maintaining a flood wall or pumps, and other purposes to prevent 1,139
floods; 1,140
(P) For maintaining and operating sewage disposal plants 1,142
and facilities; 1,143
(Q) For the purpose of purchasing, acquiring, 1,145
constructing, enlarging, improving, equipping, repairing, 1,146
maintaining, or operating, or any combination of the foregoing, a 1,147
county transit system pursuant to sections 306.01 to 306.13 of 1,148
the Revised Code, or to make any payment to a board of county 1,149
commissioners operating a transit system or a county transit 1,150
board pursuant to section 306.06 of the Revised Code; 1,151
(R) For the subdivision's share of the cost of acquiring 1,153
or constructing any schools, forestry camps, detention homes, or 1,154
other facilities, or any combination thereof under section 1,155
2151.34 or 2151.65 of the Revised Code or both of those sections; 1,156
(S) For the prevention, control, and abatement of air 1,158
pollution; 1,159
(T) For maintaining and operating cemeteries; 1,161
(U) For providing ambulance service, emergency medical 1,163
service, or both; 1,164
(V) For providing for the collection and disposal of 1,166
garbage or refuse; 1,167
(W) For the payment of the police employer's contribution 1,170
or the firefighters employer's contribution required under 1,172
27
sections 742.33 and 742.34 of the Revised Code;
(X) For the construction and maintenance of a drainage 1,174
improvement pursuant to section 6131.52 of the Revised Code; 1,175
(Y) For providing or maintaining senior citizens services 1,177
or facilities as authorized by section 307.694, 307.85, 505.70, 1,178
505.706, or division (EE) of section 717.01 of the Revised Code; 1,179
(Z) For the provision and maintenance of zoological park 1,181
services and facilities as authorized under section 307.76 of the 1,182
Revised Code; 1,183
(AA) For the maintenance and operation of a free public 1,185
museum of art, science, or history; 1,186
(BB) For the establishment and operation of a 9-1-1 1,188
system, as defined in section 4931.40 of the Revised Code; 1,189
(CC) For the purpose of acquiring, rehabilitating, or 1,191
developing rail property or rail service. As used in this 1,192
division, "rail property" and "rail service" have the same 1,193
meanings as in section 4981.01 of the Revised Code. This 1,194
division applies only to a county, township, or municipal 1,195
corporation. 1,196
(DD) For the purpose of acquiring property for, 1,198
constructing, operating, and maintaining community centers as 1,199
provided for in section 755.16 of the Revised Code; 1,200
(EE) For the creation and operation of an office or joint 1,202
office of economic development, for any economic development 1,203
purpose of the office, and to otherwise provide for the 1,204
establishment and operation of a program of economic development 1,205
pursuant to sections 307.07 and 307.64 of the Revised Code; 1,206
(FF) For the purpose of acquiring, establishing, 1,208
constructing, improving, equipping, maintaining, or operating, or 1,209
any combination of the foregoing, a township airport, landing 1,210
field, or other air navigation facility pursuant to section 1,211
505.15 of the Revised Code; 1,212
(GG) For the payment of costs incurred by a township as a 1,214
result of a contract made with a county pursuant to section 1,215
28
505.263 of the Revised Code in order to pay all or any part of 1,216
the cost of constructing, maintaining, repairing, or operating a 1,217
water supply improvement; 1,218
(HH) For a board of township trustees to acquire, other 1,220
than by appropriation, an ownership interest in land, water, or 1,221
wetlands, or to restore or maintain land, water, or wetlands in 1,222
which the board has such an interest, not for purposes of 1,223
recreation, but for the purposes of protecting and preserving the 1,224
natural, scenic, open, or wooded condition of the land, water, or 1,225
wetlands against modification or encroachment resulting from 1,226
occupation, development, or other use, which may be styled as 1,227
protecting or preserving "greenspace" in the resolution, notice 1,228
of election, or ballot form; 1,229
(II) For the support by a county of a crime victim 1,231
assistance program that is provided and maintained by a county 1,232
agency or a private, nonprofit corporation or association under 1,233
section 307.62 of the Revised Code; 1,234
(JJ) For any or all of the purposes set forth in divisions 1,237
(I) and (J) of this section. This division applies only to a 1,238
township. 1,239
(KK) For a countywide public safety communications system 1,241
under section 307.63 of the Revised Code. This division applies 1,242
only to counties. 1,243
(LL) For the support by a county of criminal justice 1,245
services under section 307.45 of the Revised Code; 1,246
(MM) For the purpose of maintaining and operating a jail 1,248
or other detention facility as defined in section 2921.01 of the 1,249
Revised Code; 1,250
(NN) For purchasing, maintaining, or improving, or any 1,252
combination of the foregoing, real estate on which to hold 1,253
agricultural fairs. This division applies only to a county. 1,254
(OO) For constructing, rehabilitating, repairing, or 1,256
maintaining sidewalks, walkways, trails, bicycle pathways, or 1,257
similar improvements, or acquiring ownership interests in land 1,258
29
necessary for the foregoing improvements, by a board of township 1,259
trustees;
(PP) For both of the purposes set forth in divisions (G) 1,261
and (OO) of this section. This division applies only to a 1,262
township.
(QQ) FOR THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 1,264
CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD 1,265
OF TOWNSHIP TRUSTEES OF A TOWNSHIP TO ACQUIRE AGRICULTURAL 1,266
EASEMENTS, AS DEFINED IN SECTION 5301.67 OF THE REVISED CODE, AND 1,268
TO SUPERVISE AND ENFORCE THE EASEMENTS. 1,269
The resolution shall be confined to the purpose or purposes 1,271
described in one division of this section, to which the revenue 1,272
derived therefrom shall be applied. The existence in any other 1,273
division of this section of authority to levy a tax for any part 1,274
or all of the same purpose or purposes does not preclude the use 1,275
of such revenues for any part of the purpose or purposes of the 1,276
division under which the resolution is adopted. 1,277
The resolution shall specify the amount of the increase in 1,279
rate that it is necessary to levy, the purpose thereof, and the 1,280
number of years during which the increase in rate shall be in 1,281
effect, which may or may not include a levy upon the duplicate of 1,282
the current year. The number of years may be any number not 1,283
exceeding five, except as follows: 1,284
(1) When the additional rate is for the payment of debt 1,286
charges, the increased rate shall be for the life of the 1,287
indebtedness. 1,288
(2) When the additional rate is for any of the following, 1,290
the increased rate shall be for a continuing period of time: 1,291
(a) For the current expenses for a detention home 1,293
district, a district organized under section 2151.65 of the 1,294
Revised Code, or a combined district organized under sections 1,295
2151.34 and 2151.65 of the Revised Code; 1,296
(b) For providing a county's share of the cost of 1,298
maintaining and operating schools, district detention homes, 1,299
30
forestry camps, or other facilities, or any combination thereof, 1,300
established under section 2151.34 or 2151.65 of the Revised Code 1,301
or under both of those sections. 1,302
(3) When the additional rate is for any of the following, 1,304
the increased rate may be for a continuing period of time: 1,305
(a) For the purposes set forth in division (I), (J), (U), 1,307
or (KK) of this section; 1,308
(b) For the maintenance and operation of a joint 1,310
recreation district; 1,311
(c) A levy imposed by a township for the purposes set 1,313
forth in division (G) of this section. 1,314
(4) When the increase is for the purpose set forth in 1,316
division (D) or (CC) of this section or for both of the purposes 1,317
set forth in divisions (G) and (OO) of this section, the tax levy 1,318
may be for any specified number of years or for a continuing 1,320
period of time, as set forth in the resolution. 1,321
(5) When the additional rate is for the purpose described 1,323
in division (Z) of this section, the increased rate shall be for 1,324
any number of years not exceeding ten. 1,325
A levy for the purposes set forth in division (I), (J), or 1,327
(U) of this section, and a levy imposed by a township for the 1,328
purposes set forth in division (G) of this section, may be 1,329
reduced pursuant to section 5705.261 or 5705.31 of the Revised 1,330
Code. A levy for the purposes set forth in division (I), (J), or 1,331
(U) of this section, and a levy imposed by a township for the 1,332
purposes set forth in division (G) of this section, may also be 1,333
terminated or permanently reduced by the taxing authority if it 1,334
adopts a resolution stating that the continuance of the levy is 1,335
unnecessary and the levy shall be terminated or that the millage 1,336
is excessive and the levy shall be decreased by a designated 1,337
amount. 1,338
A resolution of a detention home district, a district 1,340
organized under section 2151.65 of the Revised Code, or a 1,341
combined district organized under both sections 2151.34 and 1,342
31
2151.65 of the Revised Code may include both current expenses and 1,343
other purposes, provided that the resolution shall apportion the 1,344
annual rate of levy between the current expenses and other 1,345
purpose or purposes. The apportionment need not be the same for 1,346
each year of the levy, but the respective portions of the rate 1,347
actually levied each year for the current expenses and the other 1,348
purpose or purposes shall be limited by the apportionment. 1,349
Whenever a board of county commissioners, acting either as 1,351
the taxing authority of its county or as the taxing authority of 1,352
a sewer district or subdistrict created under Chapter 6117. of 1,353
the Revised Code, by resolution declares it necessary to levy a 1,354
tax in excess of the ten-mill limitation for the purpose of 1,355
constructing, improving, or extending sewage disposal plants or 1,356
sewage systems, the tax may be in effect for any number of years 1,357
not exceeding twenty, and the proceeds thereof, notwithstanding 1,358
the general provisions of this section, may be used to pay debt 1,359
charges on any obligations issued and outstanding on behalf of 1,360
the subdivision for the purposes enumerated in this paragraph, 1,361
provided that any such obligations have been specifically 1,362
described in the resolution. 1,363
The resolution shall go into immediate effect upon its 1,365
passage, and no publication of the resolution is necessary other 1,366
than that provided for in the notice of election. 1,367
When the electors of a subdivision have approved a tax levy 1,369
under this section, the taxing authority of the subdivision may 1,370
anticipate a fraction of the proceeds of the levy and issue 1,371
anticipation notes in accordance with section 5705.191 or 1,372
5705.193 of the Revised Code. 1,373
Sec. 5739.026. (A) A board of county commissioners may 1,382
levy a tax of one-fourth or one-half of one per cent on every 1,383
retail sale in the county, except sales of watercraft and 1,384
outboard motors required to be titled pursuant to Chapter 1548. 1,385
of the Revised Code and sales of motor vehicles, and may increase 1,386
an existing rate of one-fourth of one per cent to one-half of one 1,387
32
per cent, to pay the expenses of administering the tax and, 1,388
except as provided in division (A)(6) of this section, for any 1,389
one or more of the following purposes: 1,390
(1) To provide additional revenues for the payment of 1,392
bonds or notes issued in anticipation of bonds issued by a 1,393
convention facilities authority established by the board of 1,394
county commissioners under Chapter 351. of the Revised Code and 1,395
to provide additional operating revenues for the convention 1,396
facilities authority; 1,397
(2) To provide additional revenues for a transit authority 1,399
operating in the county; 1,400
(3) To provide additional revenue for the county's general 1,402
fund; 1,403
(4) To provide additional revenue for permanent 1,405
improvements within the county to be distributed by the community 1,406
improvements board in accordance with section 307.283 and to pay 1,407
principal, interest, and premium on bonds issued under section 1,408
133.312 307.284 of the Revised Code; 1,409
(5) To provide additional revenue for the acquisition, 1,411
construction, equipping, or repair of any specific permanent 1,412
improvement or any class or group of permanent improvements, 1,413
which improvement or class or group of improvements shall be 1,414
enumerated in the resolution required by division (D) of this 1,415
section, and to pay principal, interest, premium, and other costs 1,416
associated with the issuance of bonds or notes in anticipation of 1,417
bonds issued pursuant to Chapter 133. of the Revised Code for the 1,418
acquisition, construction, equipping, or repair of the specific 1,419
permanent improvement or class or group of permanent 1,420
improvements; 1,421
(6) To provide revenue for the implementation and 1,423
operation of a 9-1-1 system in the county. If the tax is levied 1,424
or the rate increased exclusively for such purpose, the tax shall 1,425
not be levied or the rate increased for more than five years. At 1,426
the end of the last year the tax is levied or the rate increased, 1,427
33
any balance remaining in the special fund established for such 1,428
purpose shall remain in that fund and be used exclusively for 1,429
such purpose until the fund is completely expended, and, 1,430
notwithstanding section 5705.16 of the Revised Code, the board of 1,431
county commissioners shall not petition for the transfer of money 1,432
from such special fund, and the tax commissioner shall not 1,433
approve such a petition. 1,434
If the tax is levied or the rate increased for such purpose 1,436
for more than five years, the board of county commissioners also 1,437
shall levy the tax or increase the rate of the tax for one or 1,438
more of the purposes described in divisions (A)(1) to (5) of this 1,439
section and shall prescribe the method for allocating the 1,440
revenues from the tax each year in the manner required by 1,441
division (C) of this section. 1,442
(7) To provide additional revenue for the operation or 1,444
maintenance of a detention facility, as that term is defined 1,445
under division (F) of section 2921.01 of the Revised Code; 1,446
(8) To provide revenue to finance the construction or 1,449
renovation of a sports facility, but only if the tax is levied 1,450
for that purpose in the manner prescribed by section 5739.028 of 1,451
the Revised Code.
As used in division (A)(8) of this section: 1,453
(a) "Sports facility" means a facility intended to house 1,456
major league professional athletic teams. 1,457
(b) "Constructing" or "construction" includes providing 1,460
fixtures, furnishings, and equipment.
(9) TO PROVIDE ADDITIONAL REVENUE FOR THE ACQUISITION OF 1,463
AGRICULTURAL EASEMENTS, AS DEFINED IN SECTION 5301.67 OF THE 1,465
REVISED CODE; TO PAY PRINCIPAL, INTEREST, AND PREMIUM ON BONDS 1,466
ISSUED UNDER SECTION 133.60 OF THE REVISED CODE; AND FOR THE 1,467
SUPERVISION AND ENFORCEMENT OF AGRICULTURAL EASEMENTS HELD BY THE 1,469
COUNTY.
Pursuant to section 755.171 of the Revised Code, a board of 1,471
county commissioners may pledge and contribute revenue from a tax 1,472
34
levied for the purpose of division (A)(5) of this section to the 1,474
payment of debt charges on bonds issued under section 755.17 of
the Revised Code. 1,475
The rate of tax shall be a multiple of one-fourth of one 1,477
per cent, unless a portion of the rate of an existing tax levied 1,478
under section 5739.023 of the Revised Code has been reduced, and 1,479
the rate of tax levied under this section has been increased, 1,480
pursuant to section 5739.028 of the revised code REVISED CODE, in 1,482
which case the aggregate of the rates of tax levied under this 1,483
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 1,485
and the rate increased pursuant to a resolution adopted by a 1,487
majority of the members of the board.
Prior to the adoption of any resolution to levy the tax or 1,489
to increase the rate of tax exclusively for the purpose set forth 1,490
in division (A)(3) of this section, the board of county 1,491
commissioners shall conduct two public hearings on the 1,492
resolution, the second hearing to be no fewer than three nor more 1,493
than ten days after the first. Notice of the date, time, and 1,494
place of the hearings shall be given by publication in a 1,495
newspaper of general circulation in the county once a week on the 1,496
same day of the week for two consecutive weeks, the second 1,497
publication being no fewer than ten nor more than thirty days 1,498
prior to the first hearing. The resolution shall become 1,499
effective on the first day of the month specified in the 1,500
resolution but not earlier than the first day of the month 1,501
following the expiration of sixty days from the date of its 1,502
adoption, subject to a referendum as provided in sections 305.31 1,503
to 305.41 of the Revised Code, unless the resolution is adopted 1,504
as an emergency measure necessary for the immediate preservation 1,505
of the public peace, health, or safety, in which case it shall go 1,506
into effect on the first day of the month following the 1,507
expiration of thirty days from the date of notice by the board of 1,508
county commissioners to the tax commissioner of its adoption. 1,509
35
The emergency measure shall receive an affirmative vote of all of 1,510
the members of the board of county commissioners and shall state 1,511
the reasons for the necessity. 1,512
If the tax is for more than one of the purposes set forth 1,515
in division DIVISIONS (A)(1) to (7) AND (9) of this section or is 1,517
exclusively for one of the purposes set forth in division (A)(1), 1,519
(2), (4), (5), (6), or (7), OR (9) of this section, the 1,521
resolution shall not go into effect unless it is approved by a 1,523
majority of the electors voting on the question of the tax. 1,524
(B) The board of county commissioners shall adopt a 1,526
resolution under section 351.02 of the Revised Code creating the 1,527
convention facilities authority, or under section 307.283 of the 1,528
Revised Code creating the community improvements board, before 1,529
adopting a resolution levying a tax for the purpose of a 1,530
convention facilities authority under division (A)(1) of this 1,531
section or for the purpose of a community improvements board 1,532
under division (A)(4) of this section. 1,533
(C)(1) If the tax is to be used for more than one of the 1,535
purposes set forth in divisions (A)(1) to (7) AND (9) of this 1,536
section, the board of county commissioners shall establish the 1,538
method that will be used to determine the amount or proportion of 1,539
the tax revenue received by the county during each year that will 1,540
be distributed for each of those purposes, including, if 1,541
applicable, provisions governing the reallocation of a convention 1,542
facilities authority's allocation if the authority is dissolved 1,543
while the tax is in effect. The allocation method may provide 1,544
that different proportions or amounts of the tax shall be 1,545
distributed among the purposes in different years, but it shall 1,546
clearly describe the method that will be used for each year. 1,547
Except as otherwise provided in division (C)(2) of this section, 1,548
the allocation method established by the board is not subject to 1,549
amendment during the life of the tax. 1,550
(2) Subsequent to holding a public hearing on the proposed 1,552
amendment, the board of county commissioners may amend the 1,553
36
allocation method established under division (C)(1) of this 1,554
section for any year if the amendment is approved by the 1,555
governing board of each entity whose allocation for the year 1,556
would be reduced by the proposed amendment. In the case of a tax 1,557
that is levied for a continuing period of time, the board may not 1,558
so amend the allocation method for any year before the sixth year 1,559
that the tax is in effect. 1,560
(a) If the additional revenues provided to the convention 1,562
facilities authority are pledged by the authority for the payment 1,563
of convention facilities authority revenue bonds for as long as 1,564
such bonds are outstanding, no reduction of the authority's 1,565
allocation of the tax shall be made for any year except to the 1,566
extent that the reduced authority allocation, when combined with 1,567
the authority's other revenues pledged for that purpose, is 1,568
sufficient to meet the debt service requirements for that year on 1,569
such bonds. 1,570
(b) If the additional revenues provided to the county are 1,572
pledged by the county for the payment of bonds or notes issued 1,573
under Chapter 133. of the Revised Code DESCRIBED IN DIVISION 1,575
(A)(4) OR (5) OF THIS SECTION, for as long as such bonds or notes 1,576
are outstanding, no reduction of the county's or the community 1,577
improvements board's allocation of the tax shall be made for any 1,578
year except to the extent that the reduced county or community 1,579
improvements board allocation is sufficient to meet the debt 1,580
service requirements for that year on such bonds or notes.
(c) If the additional revenues provided to the transit 1,582
authority are pledged by the authority for the payment of revenue 1,583
bonds issued under section 306.37 of the Revised Code, for as 1,584
long as such bonds are outstanding, no reduction of the 1,585
authority's allocation of tax shall be made for any year except 1,586
to the extent that the authority's reduced allocation, when 1,587
combined with the authority's other revenues pledged for that 1,588
purpose, is sufficient to meet the debt service requirements for 1,589
that year on such bonds. 1,590
37
(d) IF THE ADDITIONAL REVENUES PROVIDED TO THE COUNTY ARE 1,593
PLEDGED BY THE COUNTY FOR THE PAYMENT OF BONDS OR NOTES ISSUED 1,594
UNDER SECTION 133.60 OF THE REVISED CODE, FOR SO LONG AS THE 1,595
BONDS OR NOTES ARE OUTSTANDING, NO REDUCTION OF THE COUNTY'S 1,596
ALLOCATION OF THE TAX SHALL BE MADE FOR ANY YEAR EXCEPT TO THE 1,597
EXTENT THAT THE REDUCED COUNTY ALLOCATION IS SUFFICIENT TO MEET 1,598
THE DEBT SERVICE REQUIREMENTS FOR THAT YEAR ON THE BONDS OR 1,599
NOTES. 1,600
(D)(1) The resolution levying the tax or increasing the 1,602
rate of tax shall state the rate of the tax or the rate of the 1,603
increase; the purpose or purposes for which it is to be levied; 1,604
the number of years for which it is to be levied or that it is 1,605
for a continuing period of time; the allocation method required 1,606
by division (C) of this section; and if required to be submitted 1,607
to the electors of the county under division (A) of this section, 1,608
the date of the election at which the proposal shall be submitted 1,609
to the electors of the county, which shall be not less than 1,610
seventy-five days after the certification of a copy of the 1,611
resolution to the board of elections and, if the tax is to be 1,612
levied exclusively for the purpose set forth in division (A)(3) 1,613
of this section, shall not occur in February or August of any 1,614
year. Upon certification of the resolution to the board of 1,616
elections, the board of county commissioners shall notify the tax 1,617
commissioner in writing of the levy question to be submitted to 1,618
the electors. If approved by a majority of the electors, the tax 1,619
shall become effective on the first day of the month specified in 1,620
the resolution but not earlier than the first day of the month 1,621
next following the thirtieth day following the certification of 1,622
the results of the election to the board of county commissioners 1,623
and the tax commissioner by the board of elections. 1,624
(2)(a) A resolution specifying that the tax is to be used 1,626
exclusively for the purpose set forth in division (A)(3) of this 1,627
section that is not adopted as an emergency measure may direct 1,628
the board of elections to submit the question of levying the tax 1,629
38
or increasing the rate of the tax to the electors of the county 1,630
at a special election held on the date specified by the board of 1,632
county commissioners in the resolution, provided that the 1,633
election occurs not less than seventy-five days after the 1,634
resolution is certified to the board of elections and the 1,635
election is not held in February or August of any year. Upon 1,636
certification of the resolution to the board of elections, the 1,637
board of county commissioners shall notify the tax commissioner 1,638
in writing of the levy question to be submitted to the electors. 1,639
No resolution adopted under division (D)(2)(a) of this section 1,640
shall go into effect unless approved by a majority of those 1,641
voting upon it and not until the first day of the month specified 1,642
in the resolution but not earlier than the first day of the month 1,643
following the expiration of thirty days from the date of the 1,644
notice to the tax commissioner by the board of elections of the 1,645
affirmative vote.
(b) A resolution specifying that the tax is to be used 1,647
exclusively for the purpose set forth in division (A)(3) of this 1,648
section that is adopted as an emergency measure shall become 1,649
effective as provided in division (A) of this section but may 1,650
direct the board of elections to submit the question of repealing 1,651
the tax or increase in the rate of the tax to the electors of the 1,652
county at the next general election in the county occurring not 1,653
less than seventy-five days after the resolution is certified to 1,654
the board of elections. Upon certification of the resolution to 1,655
the board of elections, the board of county commissioners shall 1,656
notify the tax commissioner in writing of the levy question to be 1,657
submitted to the electors. The ballot question shall be the same 1,658
as that prescribed in section 5739.022 of the Revised Code. The 1,659
board of elections shall notify the board of county commissioners 1,660
and the tax commissioner of the result of the election 1,661
immediately after the result has been declared. If a majority of 1,662
the qualified electors voting on the question of repealing the 1,663
tax or increase in the rate of the tax vote for repeal of the tax 1,664
39
or repeal of the increase, the board of county commissioners, on 1,665
the first day of the month following the expiration of thirty 1,666
days after the date it received notice of the result of the 1,667
election, shall, in the case of a repeal of the tax, cease to 1,668
levy the tax, or, in the case of a repeal of an increase in the 1,669
rate of the tax, cease to levy the increased rate and levy the 1,670
tax at the rate at which it was imposed immediately prior to the 1,671
increase in rate. 1,672
(E) The tax levied pursuant to this section shall be in 1,674
addition to the tax levied by section 5739.02 of the Revised Code 1,675
and any tax levied pursuant to section 5739.021 or 5739.023 of 1,676
the Revised Code. 1,677
A county that levies a tax pursuant to this section shall 1,679
levy a tax at the same rate pursuant to section 5741.023 of the 1,680
Revised Code. 1,681
The additional tax levied by the county shall be collected 1,683
pursuant to section 5739.025 of the Revised Code. 1,684
Any tax levied pursuant to this section is subject to the 1,686
exemptions provided in section 5739.02 of the Revised Code and in 1,687
addition shall not be applicable to sales not within the taxing 1,688
power of a county under the constitution CONSTITUTION of the 1,690
United States or the constitution of this state OHIO 1,691
CONSTITUTION.
Section 2. That existing sections 133.07, 317.08, 317.32, 1,693
5301.67, 5301.68, 5301.69, 5705.19, and 5739.026 of the Revised 1,694
Code are hereby repealed.
Section 3. Section 133.07 of the Revised Code is presented 1,696
in this act as a composite of the section as amended by both Am. 1,698
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. 1,700
This is in recognition of the principle stated in division (B) of 1,701
section 1.52 of the Revised Code that such amendments are to be 1,702
harmonized where not substantively irreconcilable and constitutes 1,703
a legislative finding that such is the resulting version in 1,704
40
effect prior to the effective date of this act. 1,705