CORRECTED VERSION As Passed by the House 2
122nd General Assembly 5
Regular Session Am. Sub. S. B. No. 223 6
1997-1998 7
SENATORS DRAKE-HERINGTON-MUMPER-GAETH-KEARNS-CARNES-WHITE- 9
LATTA-DiDONATO-HAGAN-HOWARD-NEIN-BLESSING-FINAN-GARDNER- 10
REPRESENTATIVES MOTTLEY-LAWRENCE-JONES-WILLIAMS-THOMAS- 11
BRITTON-BRADY-KREBS-LOGAN-MEAD-MILLER-CORE-VERICH-CLANCY- 12
LUCAS-PATTON-HAINES-HARRIS-METZGER-VESPER-OLMAN- WOMER 14
BENJAMIN-REID-TERWILLEGER
_________________________________________________________________ 16
A B I L L
To amend sections 133.07, 317.08, 317.32, 5301.67 to 18
5301.69, 5705.19, and 5739.026 and to enact 19
sections 133.60, 133.61, 901.21, 901.22, 20
5301.691, and 5301.692 of the Revised Code to 21
clarify the agricultural land uses that may be 22
the subject of conservation easements; to 23
authorize only the Director of Agriculture,
certain local governments, and charitable 24
organizations to acquire agricultural easements 25
in order to preserve the agricultural use of 26
land; to permit counties to levy or increase the
rate of a sales or use tax to acquire 27
agricultural easements and retire bonds issued 28
for their purchase; to permit local governments
to levy a property tax outside the ten-mill 29
limitation to acquire, supervise, and enforce 30
agricultural easements and to issue general 31
obligation bonds to finance them; and to 32
authorize the extinguishment of agricultural 33
easements under specified circumstances. 34
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 36
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Section 1. That sections 133.07, 317.08, 317.32, 5301.67, 38
5301.68, 5301.69, 5705.19, and 5739.026 be amended and sections 41
133.60, 133.61, 901.21, 901.22, 5301.691, and 5301.692 of the
Revised Code be enacted to read as follows: 43
Sec. 133.07. (A) A county shall not incur, without a vote 53
of the electors, either of the following: 54
(1) Net indebtedness for all purposes that exceeds an 56
amount equal to one per cent of its tax valuation; 57
(2) Net indebtedness for the purpose of paying the 59
county's share of the cost of the construction, improvement, 60
maintenance, or repair of state highways that exceeds an amount 61
equal to one-half of one per cent of its tax valuation. 62
(B) A county shall not incur total net indebtedness that 64
exceeds an amount equal to the one of the following limitations 65
that applies to the county: 66
(1) A county with a valuation not exceeding one hundred 68
million dollars, three per cent of that tax valuation; 69
(2) A county with a tax valuation exceeding one hundred 71
million dollars but not exceeding three hundred million dollars, 72
three million dollars plus one and one-half per cent of that tax 73
valuation in excess of one hundred million dollars; 74
(3) A county with a tax valuation exceeding three hundred 76
million dollars, six million dollars plus two and one-half per 77
cent of that tax valuation in excess of three hundred million 78
dollars. 79
(C) In calculating the net indebtedness of a county, none 81
of the following securities shall be considered: 82
(1) Securities described in section 307.201 of the Revised 84
Code; 85
(2) Self-supporting securities issued for any purposes, 87
including, but not limited to, any of the following general 88
purposes: 89
(a) Water systems or facilities; 91
(b) Sanitary sewerage systems or facilities, or surface 93
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and storm water drainage and sewerage systems or facilities, or a 94
combination of those systems or facilities; 95
(c) County or joint county scrap tire collection, storage, 97
monocell, monofill, or recovery facilities, or any combination of 98
those facilities; 99
(d) Off-street parking lots, facilities, or buildings, or 101
on-street parking facilities, or any combination of off-street 102
and on-street parking facilities; 103
(e) Facilities for the care or treatment of the sick or 105
infirm, and for housing the persons providing that care or 106
treatment and their families; 107
(f) Recreational, sports, convention, auditorium, museum, 109
trade show, and other public attraction facilities; 110
(g) Facilities for natural resources exploration, 112
development, recovery, use, and sale; 113
(h) Correctional and detention facilities and related 115
rehabilitation facilities. 116
(3) Securities issued for the purpose of purchasing, 118
constructing, improving, or extending water or sanitary or 119
surface and storm water sewerage systems or facilities, or a 120
combination of those systems or facilities, to the extent that an 121
agreement entered into with another subdivision requires the 122
other subdivision to pay to the county amounts equivalent to debt 123
charges on the securities; 124
(4) Voted general obligation securities issued for the 126
purpose of permanent improvements for sanitary sewerage or water 127
systems or facilities to the extent that the total principal 128
amount of voted securities outstanding for the purpose does not 129
exceed an amount equal to two per cent of the county's tax 130
valuation; 131
(5) Securities issued for permanent improvements to house 133
agencies, departments, boards, or commissions of the county or of 134
any municipal corporation located, in whole or in part, in the 135
county, to the extent that the revenues, other than revenues from 136
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unvoted county property taxes, derived from leases or other 137
agreements between the county and those agencies, departments, 138
boards, commissions, or municipal corporations relating to the 139
use of the permanent improvements are sufficient to cover the 140
cost of all operating expenses of the permanent improvements paid 141
by the county and debt charges on the securities; 142
(6) Securities issued pursuant to section 133.08 of the 144
Revised Code; 145
(7) Securities issued for the purpose of acquiring or 147
constructing roads, highways, bridges, or viaducts, for the 148
purpose of acquiring or making other highway permanent 149
improvements, or for the purpose of procuring and maintaining 150
computer systems for the office of the clerk of any 151
county-operated municipal court, for the office of the clerk of 152
the court of common pleas, or for the office of the clerk of the 153
probate, juvenile, or domestic relations division of the court of 154
common pleas to the extent that the legislation authorizing the 155
issuance of the securities includes a covenant to appropriate 156
from moneys distributed to the county pursuant to division (B) of 157
section 2101.162, 2151.541, 2153.081, 2301.031, or 2303.201 or 158
Chapter 4501., 4503., 4504., or 5735. of the Revised Code a 159
sufficient amount to cover debt charges on and financing costs 160
relating to the securities as they become due; 161
(8) Securities issued for the purpose of acquiring, 163
constructing, improving, and equipping a county, multicounty, or 164
multicounty-municipal jail, workhouse, juvenile detention 165
facility, or correctional facility; 166
(9) Securities issued for the acquisition, construction, 168
equipping, or repair of any permanent improvement or any class or 169
group of permanent improvements enumerated in a resolution 170
adopted pursuant to division (D) of section 5739.026 of the 171
Revised Code to the extent that the legislation authorizing the 172
issuance of the securities includes a covenant to appropriate 173
from moneys received from the taxes authorized under section 174
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5739.023 and division (A)(5) of section 5739.026 of the Revised 175
Code an amount sufficient to pay debt charges on the securities 176
and those moneys shall be pledged for that purpose; 177
(10) Securities issued for county or joint county solid 179
waste or hazardous waste collection, transfer, or disposal 180
facilities, or resource recovery and solid or hazardous waste 181
recycling facilities, or any combination of those facilities; 182
(11) Securities issued for the acquisition, construction, 184
and equipping of a port authority educational and cultural 185
facility under section 307.671 of the Revised Code; 186
(12) Securities issued for the acquisition, construction, 188
equipping, and improving of a municipal educational and cultural 189
facility under division (B)(1) of section 307.672 of the Revised 190
Code; 191
(13) Securities issued for energy conservation measures 193
under section 307.041 of the Revised Code; 194
(14) Securities issued for the acquisition, construction, 196
equipping, improving, or repair of a sports facility, including 197
obligations issued to pay costs of a sports facility under 198
section 307.673 of the Revised Code;
(15) Securities issued under section 755.17 of the Revised 200
Code if the legislation authorizing issuance of the securities 201
includes a covenant to appropriate from revenue received from a 202
tax authorized under division (A)(5) of section 5739.026 and 203
section 5741.023 of the Revised Code an amount sufficient to pay 204
debt charges on the securities, and the board of county 205
commissioners pledges that revenue for that purpose, pursuant to
section 755.171 of the Revised Code; 206
(15)(16) Sales tax supported bonds issued pursuant to 208
section 133.081 of the Revised Code for the purpose of acquiring, 210
constructing, improving, or equipping any permanent improvement 211
to the extent that the legislation authorizing the issuance of 212
the sales tax supported bonds pledges county sales taxes to the 213
payment of debt charges on the sales tax supported bonds and 214
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contains a covenant to appropriate from county sales taxes a 215
sufficient amount to cover debt charges or the financing costs 216
related to the sales tax supported bonds as they become due. 217
(17) BONDS OR NOTES ISSUED UNDER SECTION 133.60 OF THE 220
REVISED CODE IF THE LEGISLATION AUTHORIZING ISSUANCE OF THE BONDS 221
OR NOTES INCLUDES A COVENANT TO APPROPRIATE FROM REVENUE RECEIVED
FROM A TAX AUTHORIZED UNDER DIVISION (A)(9) OF SECTION 5739.026 222
AND SECTION 5741.023 OF THE REVISED CODE AN AMOUNT SUFFICIENT TO 223
PAY THE DEBT CHARGES ON THE BONDS OR NOTES, AND THE BOARD OF 224
COUNTY COMMISSIONERS PLEDGES THAT REVENUE FOR THAT PURPOSE. 225
(D) In calculating the net indebtedness of a county, no 227
obligation incurred under division (E) of section 339.06 of the 228
Revised Code shall be considered. 229
Sec. 133.60. (A) AS USED IN THIS SECTION AND IN SECTION 231
133.61 OF THE REVISED CODE: 232
(1) "AGRICULTURAL EASEMENT" HAS THE SAME MEANING AS IN 234
SECTION 5301.67 OF THE REVISED CODE. 235
(2) "BONDS" MEANS NOTES OR BONDS. 237
(B) THE BOARD OF COUNTY COMMISSIONERS OF A COUNTY MAY 239
ISSUE BONDS FOR THE PURPOSE OF ACQUIRING AGRICULTURAL EASEMENTS. 240
THE ISSUANCE OF THE BONDS IS SUBJECT TO THIS CHAPTER, EXCEPT THAT 241
THEIR MATURITY SHALL NOT EXTEND BEYOND THE EXPIRATION OF THE TAX 242
IMPOSED UNDER SECTION 5739.026 OF THE REVISED CODE. THE BONDS DO 243
NOT CONSTITUTE GENERAL OBLIGATIONS OF THE COUNTY, AND THEY SHALL 244
NOT PLEDGE THE FULL FAITH AND CREDIT OR REVENUE OF THE COUNTY, 245
EXCEPT REVENUES FROM THE TAXES LEVIED UNDER SECTIONS 5739.026 AND 246
5741.023 OF THE REVISED CODE. THE RESOLUTION AUTHORIZING THE 247
BONDS SHALL APPROPRIATE THE PROCEEDS OF THOSE TAXES FIRST TO THE 248
PAYMENT OF DEBT CHARGES ON THE BONDS, AND OTHER APPROPRIATIONS 249
FROM THE PROCEEDS OF THOSE TAXES SHALL BE LIMITED TO ANY BALANCE 250
THAT REMAINS AFTER PAYING IN FULL THE DEBT CHARGES ON THE BONDS.
ALL MONEYS RAISED BY THE ISSUANCE OF BONDS UNDER THIS 252
SECTION, AFTER PAYMENT OF THE COSTS OF ISSUANCE AND FINANCING 253
COSTS, SHALL BE USED EXCLUSIVELY FOR THE ACQUISITION OF 254
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AGRICULTURAL EASEMENTS.
Sec. 133.61. THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 256
CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD 257
OF TOWNSHIP TRUSTEES OF A TOWNSHIP MAY ISSUE GENERAL OBLIGATION 258
BONDS FOR THE PURPOSE OF ACQUIRING AGRICULTURAL EASEMENTS. THE 259
BONDS SHALL BE ISSUED IN THE MANNER PROVIDED IN SECTION 133.18 OF 260
THE REVISED CODE AND PURSUANT TO THIS CHAPTER. 261
ALL MONEYS RAISED BY THE ISSUANCE OF BONDS UNDER THIS 263
SECTION, AFTER PAYMENT OF THE COSTS OF ISSUANCE AND FINANCING 264
COSTS, SHALL BE USED EXCLUSIVELY FOR THE ACQUISITION OF 265
AGRICULTURAL EASEMENTS.
Sec. 317.08. Except as provided in division (F) of this 274
section, the county recorder shall keep six separate sets of 276
records as follows:
(A) A record of deeds, in which shall be recorded all 278
deeds and other instruments of writing for the absolute and 279
unconditional sale or conveyance of lands, tenements, and 280
hereditaments; all notices as provided for in sections 5301.47 to 281
5301.56 of the Revised Code; all judgments or decrees in actions 282
brought under section 5303.01 of the Revised Code; all 283
declarations and bylaws as provided for in Chapter 5311. of the 284
Revised Code; affidavits as provided for in section 5301.252 of 285
the Revised Code; all certificates as provided for in section 286
5311.17 of the Revised Code; all articles dedicating 287
archaeological preserves accepted by the director of the Ohio 288
historical society under section 149.52 of the Revised Code; all 289
articles dedicating nature preserves accepted by the director of 290
natural resources under section 1517.05 of the Revised Code; all 291
agreements for the registration of lands as archaeological or 292
historic landmarks under section 149.51 or 149.55 of the Revised 293
Code; all conveyances of conservation easements AND AGRICULTURAL 294
EASEMENTS under section 5301.68 of the Revised Code; ALL 296
INSTRUMENTS EXTINGUISHING AGRICULTURAL EASEMENTS UNDER SECTION 298
901.21 OR 5301.691 OF THE REVISED CODE OR PURSUANT TO THE TERMS
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OF SUCH AN EASEMENT GRANTED TO A CHARITABLE ORGANIZATION UNDER 299
SECTION 5301.68 OF THE REVISED CODE; all instruments or orders 300
described in division (B)(1)(c)(ii) of section 5301.56 of the 301
Revised Code; all no further action letters issued under section 302
3746.11 of the Revised Code; all covenants not to sue issued 303
under section 3746.12 of the Revised Code; any restrictions on 304
the use of property identified pursuant to division (C)(3) of 305
section 3746.10 of the Revised Code; and all memoranda of trust, 306
as described in division (A) of section 5301.255 of the Revised 307
Code, that describe specific real property; 308
(B) A record of mortgages, in which shall be recorded all 310
of the following: 311
(1) All mortgages, including amendments, supplements, 313
modifications, and extensions of mortgages, or other instruments 314
of writing by which lands, tenements, or hereditaments are or may 315
be mortgaged or otherwise conditionally sold, conveyed, affected, 316
or encumbered; 317
(2) All executory installment contracts for the sale of 319
land executed after September 29, 1961, that by their terms are 320
not required to be fully performed by one or more of the parties 321
to them within one year of the date of the contracts; 322
(3) All options to purchase real estate, including 324
supplements, modifications, and amendments of the options, but no 325
option of that nature shall be recorded if it does not state a 326
specific day and year of expiration of its validity; 327
(4) Any tax certificate sold under section 5721.33 of the 329
Revised Code, or memorandum thereof, that is presented for filing 330
of record.
(C) A record of powers of attorney, including all 332
memoranda of trust, as described in division (A) of section 333
5301.255 of the Revised Code, that do not describe specific real 334
property; 335
(D) A record of plats, in which shall be recorded all 337
plats and maps of town lots, of the subdivision of town lots, and 338
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of other divisions or surveys of lands, any center line survey of 339
a highway located within the county, the plat of which shall be 340
furnished by the director of transportation or county engineer, 341
and all drawings as provided for in Chapter 5311. of the Revised 342
Code; 343
(E) A record of leases, in which shall be recorded all 345
leases, memoranda of leases, and supplements, modifications, and 346
amendments of leases and memoranda of leases; 347
(F) A record of declarations executed pursuant to section 350
2133.02 of the Revised Code and durable powers of attorney for 352
health care executed pursuant to section 1337.12 of the Revised 353
Code. 354
All instruments or memoranda of instruments entitled to 356
record shall be recorded in the proper record in the order in 357
which they are presented for record. The recorder may index, 358
keep, and record in one volume unemployment compensation liens, 359
internal revenue tax liens and other liens in favor of the United 360
States as described in division (A) of section 317.09 of the 361
Revised Code, personal tax liens, mechanic's liens, agricultural 362
product liens, notices of liens, certificates of satisfaction or 363
partial release of estate tax liens, discharges of recognizances, 364
excise and franchise tax liens on corporations, broker's liens, 365
and liens provided for in sections 1513.33, 1513.37, 3752.13, 367
5111.021, and 5311.18 of the Revised Code. 369
The recording of an option to purchase real estate, 371
including any supplement, modification, and amendment of the 372
option, under this section shall serve as notice to any purchaser 373
of an interest in the real estate covered by the option only 374
during the period of the validity of the option as stated in the 375
option. 376
(G) In lieu of keeping the six separate sets of records 379
required in divisions (A) to (F) of this section and the records 381
required in division (H) of this section, a county recorder may 382
record all the instruments required to be recorded by this 383
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section in two separate sets of record books. One set shall be 384
called the "official records" and shall contain the instruments 385
listed in divisions (A), (B), (C), (E), (F), and (H) of this 387
section. The second set of records shall contain the instruments 388
listed in division (D) of this section. 389
(H) Except as provided in division (G) of this section, 392
the county recorder shall keep a separate set of records
containing all corrupt activity lien notices filed with the 393
recorder pursuant to section 2923.36 of the Revised Code and a 394
separate set of records containing all medicaid fraud lien 395
notices filed with the recorder pursuant to section 2933.75 of 396
the Revised Code. 397
Sec. 317.32. The county recorder shall charge and collect 407
the following fees for the recorder's services:
(A) For recording and indexing an instrument when the 409
photocopy or any similar process is employed, fourteen dollars 410
for the first two pages and four dollars for each subsequent 411
page, size eight and one-half inches by fourteen inches, or 412
fraction of a page, including the caption page, of such 413
instrument; 414
(B) For certifying a photocopy from the record previously 416
recorded, one dollar per page, size eight and one-half inches by 417
fourteen inches, or fraction of a page; for each certification 418
where the recorder's seal is required, except as to instruments 419
issued by the armed forces of the United States, fifty cents; 420
(C) For manual or typewritten recording of assignment or 422
satisfaction of mortgage or lease or any other marginal entry, 423
four dollars; 424
(D) For entering any marginal reference by separate 426
recorded instrument, two dollars for each marginal reference set 427
out in that instrument, in addition to the recording fee set 428
forth in division (A) of this section; 429
(E) For indexing in the real estate mortgage records, 431
pursuant to division (D) of section 1309.40 of the Revised Code, 432
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financing statements covering crops growing or to be grown, 433
timber to be cut, minerals or the like, including oil and gas, 434
accounts subject to division (E) of section 1309.03 of the 435
Revised Code, or fixture filings made pursuant to section 1309.32 436
of the Revised Code, two dollars for each name indexed; 437
(F) For recording manually any plat not exceeding six 439
lines, two dollars, and for each additional line, ten cents; 440
(G) For filing zoning resolutions, including text and 442
maps, in the office of the recorder as required under sections 443
303.11 and 519.11 of the Revised Code, fifty dollars, regardless 444
of the size or length of the resolutions; 445
(H) For filing zoning amendments, including text and maps, 447
in the office of the recorder as required under sections 303.12 448
and 519.12 of the Revised Code, ten dollars for the first page 449
and four dollars for each additional page; 450
(I) For photocopying a document, other than at the time of 452
recording and indexing as provided for in division (A) of this 453
section, one dollar per page, size eight and one-half inches by 454
fourteen inches, or fraction thereof; 455
(J) For local facsimile transmission of a document, one 457
dollar per page, size eight and one-half inches by fourteen 458
inches, or fraction thereof; for long distance facsimile 459
transmission of a document, two dollars per page, size eight and 460
one-half inches by fourteen inches, or fraction thereof; 461
(K) For recording a declaration executed pursuant to 463
section 2133.02 of the Revised Code or a durable power of 465
attorney for health care executed pursuant to section 1337.12 of 466
the Revised Code, or both a declaration and a durable power of 468
attorney for health care, at least fourteen dollars but not more 469
than twenty dollars.
In any county in which the recorder employs the photostatic 471
or any similar process for recording maps, plats, or prints he 472
THE RECORDER shall determine, charge, and collect for the 474
recording or rerecording of any map, plat, or print, a fee of 475
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five cents per square inch, for each square inch of the map, 476
plat, or print filed for that recording or rerecording, with a 477
minimum fee of twenty dollars; for certifying a copy from the 478
record, a fee of two cents per square inch of the record, with a 479
minimum fee of two dollars. 480
The fees provided in this section shall be paid upon the 482
presentation of the instruments for record or upon the 483
application for any certified copy of the record, excepting 484
EXCEPT THAT THE PAYMENT OF fees associated with the filing and 486
recording of, or the copying of, notices of internal revenue tax 487
liens and notices of other liens in favor of the United States as 488
described in division (A) of section 317.09 of the Revised Code 489
and certificates of discharge or release of those liens, the 490
payment for which shall be governed by section 317.09 of the 491
Revised Code, AND THE PAYMENT OF FEES FOR PROVIDING COPIES OF 493
INSTRUMENTS CONVEYING OR EXTINGUISHING AGRICULTURAL EASEMENTS TO 494
THE OFFICE OF FARMLAND PRESERVATION UNDER DIVISION (G) OF SECTION 495
5301.691 OF THE REVISED CODE SHALL BE GOVERNED BY THAT DIVISION.
Sec. 901.21. (A) AS USED IN THIS SECTION AND SECTION 497
901.22 OF THE REVISED CODE: 499
(1) "AGRICULTURAL EASEMENT" HAS THE SAME MEANING AS IN 503
SECTION 5301.67 OF THE REVISED CODE. 504
(2) "AGRICULTURE" MEANS THOSE ACTIVITIES OCCURRING ON LAND 506
DEVOTED EXCLUSIVELY TO AGRICULTURAL USE, AS DEFINED IN SECTION 507
5713.30 OF THE REVISED CODE.
(B) THE DIRECTOR OF AGRICULTURE MAY ACQUIRE REAL PROPERTY 509
USED PREDOMINANTLY IN AGRICULTURE AND AGRICULTURAL EASEMENTS BY 510
GIFT, DEVISE, OR BEQUEST IF SUCH EASEMENTS ARE ON LAND THAT IS 511
VALUED FOR PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT 512
VALUE FOR AGRICULTURAL USE UNDER SECTION 5713.31 OF THE REVISED 513
CODE WHEN THE EASEMENT IS GRANTED. ANY TERMS MAY BE INCLUDED IN 514
AN AGRICULTURAL EASEMENT SO ACQUIRED THAT ARE NECESSARY OR 515
APPROPRIATE TO PRESERVE ON BEHALF OF THE GRANTOR OF THE EASEMENT 516
THE FAVORABLE TAX CONSEQUENCES OF THE GIFT, DEVISE, OR BEQUEST 517
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UNDER THE "INTERNAL REVENUE ACT OF 1986," 100 STAT. 2085, 26 519
U.S.C.A. 1, AS AMENDED. THE DIRECTOR, BY ANY SUCH MEANS OR BY 520
PURCHASE OR LEASE, MAY ACQUIRE, OR ACQUIRE THE USE OF, STATIONARY 521
PERSONAL PROPERTY OR EQUIPMENT THAT IS LOCATED ON LAND ACQUIRED 522
IN FEE BY THE DIRECTOR UNDER THIS SECTION AND THAT IS NECESSARY 523
OR APPROPRIATE FOR THE USE OF THE LAND PREDOMINANTLY IN 524
AGRICULTURE.
(C) THE DIRECTOR MAY DO ALL THINGS NECESSARY OR 527
APPROPRIATE TO RETAIN THE USE OF REAL PROPERTY ACQUIRED IN FEE 529
UNDER DIVISION (B) OF THIS SECTION PREDOMINANTLY IN AGRICULTURE, 531
INCLUDING, WITHOUT LIMITATION, PERFORMING ANY OF THE ACTIVITIES 532
DESCRIBED IN DIVISION (A)(1) OR (2) OF SECTION 5713.30 OF THE 534
REVISED CODE OR ENTERING INTO CONTRACTS TO LEASE OR RENT THE REAL 535
PROPERTY SO ACQUIRED TO PERSONS OR GOVERNMENTAL ENTITIES THAT 536
WILL USE THE LAND PREDOMINANTLY IN AGRICULTURE. 537
(D)(1) WHEN THE DIRECTOR CONSIDERS IT TO BE NECESSARY OR 540
APPROPRIATE, THE DIRECTOR MAY SELL REAL PROPERTY ACQUIRED IN FEE, 541
AND STATIONARY PERSONAL PROPERTY OR EQUIPMENT ACQUIRED BY GIFT, 542
DEVISE, BEQUEST, OR PURCHASE, UNDER DIVISION (B) OF THIS SECTION 544
ON SUCH TERMS AS THE DIRECTOR CONSIDERS TO BE ADVANTAGEOUS TO 545
THIS STATE.
(2) AN AGRICULTURAL EASEMENT ACQUIRED UNDER DIVISION (B) 548
OF THIS SECTION MAY BE EXTINGUISHED UNDER THE CIRCUMSTANCES 549
PRESCRIBED, AND IN ACCORDANCE WITH THE TERMS AND CONDITIONS SET 550
FORTH, IN THE INSTRUMENT CONVEYING THE AGRICULTURAL EASEMENT. 552
(E) THERE IS HEREBY CREATED IN THE STATE TREASURY THE 555
AGRICULTURAL EASEMENT PURCHASE FUND. THE FUND SHALL CONSIST OF 556
THE PROCEEDS RECEIVED FROM THE SALE OF REAL AND PERSONAL PROPERTY 557
UNDER DIVISION (D) OF THIS SECTION; MONEYS RECEIVED DUE TO THE 559
EXTINGUISHMENT OF AGRICULTURAL EASEMENTS ACQUIRED BY THE DIRECTOR 560
UNDER DIVISION (B) OF THIS SECTION OR SECTION 5301.691 OF THE 562
REVISED CODE; MONEYS RECEIVED DUE TO THE EXTINGUISHMENT OF 564
AGRICULTURAL EASEMENTS PURCHASED WITH THE ASSISTANCE OF MATCHING 565
GRANTS MADE UNDER SECTION 901.22 OF THE REVISED CODE; GIFTS, 567
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BEQUESTS, DEVISES, AND CONTRIBUTIONS RECEIVED BY THE DIRECTOR FOR 568
THE PURPOSE OF ACQUIRING AGRICULTURAL EASEMENTS; AND GRANTS 569
RECEIVED FROM PUBLIC OR PRIVATE SOURCES FOR THE PURPOSE OF 570
PURCHASING AGRICULTURAL EASEMENTS. THE FUND SHALL BE 572
ADMINISTERED BY THE DIRECTOR, AND MONEYS IN THE FUND SHALL BE
USED BY THE DIRECTOR EXCLUSIVELY TO PURCHASE AGRICULTURAL 574
EASEMENTS UNDER DIVISION (A) OF SECTION 5301.691 OF THE REVISED 576
CODE AND PROVIDE MATCHING GRANTS UNDER SECTION 901.22 OF THE 577
REVISED CODE TO MUNICIPAL CORPORATIONS, COUNTIES, TOWNSHIPS, AND
CHARITABLE ORGANIZATIONS FOR THE PURCHASE OF AGRICULTURAL 579
EASEMENTS. MONEY IN THE FUND SHALL BE USED ONLY TO PURCHASE 580
AGRICULTURAL EASEMENTS ON LAND THAT IS VALUED FOR PURPOSES OF 581
REAL PROPERTY TAXATION AT ITS CURRENT VALUE FOR AGRICULTURAL USE 582
UNDER SECTION 5713.31 OF THE REVISED CODE WHEN THE EASEMENT IS
PURCHASED. 583
Sec. 901.22. (A) THE DIRECTOR OF AGRICULTURE, IN 585
ACCORDANCE WITH CHAPTER 119. OF THE REVISED CODE, SHALL ADOPT 587
RULES THAT DO ALL OF THE FOLLOWING: 588
(1) ESTABLISH PROCEDURES AND ELIGIBILITY CRITERIA FOR 590
MAKING MATCHING GRANTS TO MUNICIPAL CORPORATIONS, COUNTIES, 591
TOWNSHIPS, AND CHARITABLE ORGANIZATIONS DESCRIBED IN DIVISION (B) 592
OF SECTION 5301.69 OF THE REVISED CODE FOR THE PURCHASE OF 593
AGRICULTURAL EASEMENTS; 594
(2) ESTABLISH PROVISIONS THAT SHALL BE INCLUDED IN THE 596
INSTRUMENT CONVEYING TO A MUNICIPAL CORPORATION, COUNTY, 597
TOWNSHIP, OR CHARITABLE ORGANIZATION ANY AGRICULTURAL EASEMENT 598
PURCHASED WITH MATCHING GRANT FUNDS PROVIDED BY THE DIRECTOR 599
UNDER THIS SECTION, INCLUDING, WITHOUT LIMITATION, ALL OF THE 601
FOLLOWING PROVISIONS:
(a) A PROVISION STATING THAT AN EASEMENT SO PURCHASED MAY 604
BE EXTINGUISHED ONLY IF AN UNEXPECTED CHANGE IN THE CONDITIONS OF 605
OR SURROUNDING THE LAND THAT IS SUBJECT TO THE EASEMENT MAKES 606
IMPOSSIBLE OR IMPRACTICAL THE CONTINUED USE OF THE LAND FOR THE 607
PURPOSES DESCRIBED IN THE EASEMENT, OR IF THE REQUIREMENTS OF THE 608
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EASEMENT ARE EXTINGUISHED BY JUDICIAL PROCEEDINGS; 609
(b) A PROVISION REQUIRING THAT, UPON THE SALE, EXCHANGE, 612
OR INVOLUNTARY CONVERSION OF THE LAND SUBJECT TO THE EASEMENT, 613
THE HOLDER OF THE EASEMENT SHALL BE PAID AN AMOUNT OF MONEY THAT
IS AT LEAST EQUAL TO THE PROPORTIONATE VALUE OF THE EASEMENT 616
COMPARED TO THE TOTAL VALUE OF THE LAND AT THE TIME THE EASEMENT 617
WAS ACQUIRED;
(c) A PROVISION REQUIRING THAT, UPON RECEIPT OF THE 619
PORTION OF THE PROCEEDS OF A SALE, EXCHANGE, OR INVOLUNTARY 620
CONVERSION DESCRIBED IN DIVISION (A)(2)(b) OF THIS SECTION, THE 622
MUNICIPAL CORPORATION, COUNTY, TOWNSHIP, OR CHARITABLE 623
ORGANIZATION REMIT TO THE DIRECTOR AN AMOUNT OF MONEY EQUAL TO 624
THE PERCENTAGE OF THE COST OF PURCHASING THE EASEMENT IT RECEIVED 625
AS A MATCHING GRANT UNDER THIS SECTION. 627
MONEYS RECEIVED BY THE DIRECTOR PURSUANT TO RULES ADOPTED 629
UNDER DIVISION (A)(2)(c) OF THIS SECTION SHALL BE CREDITED TO THE 631
AGRICULTURAL EASEMENT PURCHASE FUND CREATED IN SECTION 901.21 OF 632
THE REVISED CODE. 634
(3) ANY OTHER REQUIREMENTS THAT THE DIRECTOR CONSIDERS TO 636
BE NECESSARY OR APPROPRIATE TO IMPLEMENT OR ADMINISTER A PROGRAM 637
TO MAKE MATCHING GRANTS UNDER THIS SECTION AND MONITOR THOSE 639
GRANTS.
(B) THE DIRECTOR MAY DEVELOP GUIDELINES REGARDING THE 642
ACQUISITION OF AGRICULTURAL EASEMENTS BY THE DEPARTMENT OF 643
AGRICULTURE AND THE PROVISIONS OF INSTRUMENTS CONVEYING THOSE 644
EASEMENTS. THE DIRECTOR MAY MAKE THE GUIDELINES AVAILABLE TO 645
PUBLIC AND PRIVATE ENTITIES AUTHORIZED TO ACQUIRE AND HOLD 646
AGRICULTURAL EASEMENTS. 647
(C) THE DIRECTOR MAY PROVIDE TECHNICAL ASSISTANCE IN 650
DEVELOPING A PROGRAM FOR THE ACQUISITION AND MONITORING OF 651
AGRICULTURAL EASEMENTS TO PUBLIC AND PRIVATE ENTITIES AUTHORIZED 652
TO HOLD AGRICULTURAL EASEMENTS. THE TECHNICAL ASSISTANCE MAY 654
INCLUDE, WITHOUT LIMITATION, REVIEWING AND PROVIDING ADVISORY 655
RECOMMENDATIONS REGARDING DRAFT INSTRUMENTS CONVEYING
16
AGRICULTURAL EASEMENTS. 656
(D) THE DIRECTOR MAY MAKE MATCHING GRANTS FROM THE 659
AGRICULTURAL EASEMENTS PURCHASE FUND CREATED IN SECTION 901.21 OF 660
THE REVISED CODE TO MUNICIPAL CORPORATIONS, COUNTIES, TOWNSHIPS, 662
AND CHARITABLE ORGANIZATIONS DESCRIBED IN DIVISION (B) OF SECTION 663
5301.69 OF THE REVISED CODE, TO ASSIST THOSE POLITICAL
SUBDIVISIONS AND CHARITABLE ORGANIZATIONS IN PURCHASING 665
AGRICULTURAL EASEMENTS. APPLICATION FOR A MATCHING GRANT SHALL 666
BE MADE ON FORMS PRESCRIBED AND PROVIDED BY THE DIRECTOR. THE 667
MATCHING GRANTS SHALL BE MADE IN COMPLIANCE WITH THE CRITERIA AND 668
PROCEDURES ESTABLISHED IN RULES ADOPTED UNDER THIS SECTION. 669
INSTRUMENTS CONVEYING AGRICULTURAL EASEMENTS PURCHASED WITH 671
MATCHING GRANT FUNDS PROVIDED UNDER THIS SECTION, AT A MINIMUM, 672
SHALL INCLUDE THE MANDATORY PROVISIONS SET FORTH IN THOSE RULES. 673
(E)(1) THE DIRECTOR SHALL MONITOR AND EVALUATE THE 675
EFFECTIVENESS AND EFFICIENCY OF THE AGRICULTURAL EASEMENT PROGRAM 676
AS A FARMLAND PRESERVATION TOOL. ON OR BEFORE JULY 1, 1999, AND 677
THE FIRST DAY OF JULY OF EACH YEAR THEREAFTER, THE DIRECTOR 678
SHALL PREPARE AND SUBMIT A REPORT TO THE CHAIRPERSONS OF THE 679
STANDING COMMITTEES OF THE SENATE AND THE HOUSE OF
REPRESENTATIVES THAT CONSIDER LEGISLATION REGARDING AGRICULTURE. 680
THE REPORT SHALL CONSIDER AND ADDRESS THE FOLLOWING CRITERIA TO 681
DETERMINE THE PROGRAM'S EFFECTIVENESS: 682
(a) THE NUMBER OF AGRICULTURAL EASEMENTS PURCHASED DURING 684
THE PRECEDING YEAR; 685
(b) THE LOCATION OF THOSE EASEMENTS; 687
(c) THE NUMBER OF ACRES OF LAND PRESERVED FOR AGRICULTURAL 689
USE;
(d) THE AMOUNT OF MONEY USED BY A MUNICIPAL CORPORATION, 691
TOWNSHIP, OR COUNTY FROM ITS GENERAL FUND OR SPECIAL FUND TO 693
PURCHASE THE AGRICULTURAL EASEMENTS; 694
(e) THE NUMBER OF STATE MATCHING GRANTS GIVEN TO PURCHASE 696
THE AGRICULTURAL EASEMENTS; 697
(f) THE AMOUNT OF STATE MATCHING GRANT MONEYS USED TO 699
17
PURCHASE THE AGRICULTURAL EASEMENTS. 700
(2) THE REPORT ALSO SHALL CONSIDER AND INCLUDE, AT A 702
MINIMUM, THE FOLLOWING INFORMATION FOR EACH COUNTY TO DETERMINE 703
THE PROGRAM'S EFFICIENCY:
(a) THE TOTAL NUMBER OF ACRES IN THE COUNTY; 705
(b) THE TOTAL NUMBER OF ACRES IN CURRENT AGRICULTURAL USE; 707
(c) THE TOTAL NUMBER OF ACRES PRESERVED FOR AGRICULTURAL 709
USE IN THE PRECEDING YEAR; 710
(d) THE AVERAGE COST, PER ACRE, OF LAND PRESERVED FOR 712
AGRICULTURAL USE IN THE PRECEDING YEAR. 713
Sec. 5301.67. As used in sections 5301.67 to 5301.70 of 722
the Revised Code,: 723
(A) "conservation CONSERVATION easement" means an 725
incorporeal right or interest in land that is held for the public 727
purpose of retaining land, water, or wetland areas predominantly 728
in their natural, scenic, open, or wooded condition, in 730
agricultural, horticultural, silvicultural, or other farming or 731
forest use INCLUDING, WITHOUT LIMITATION, THE USE OF LAND IN 732
AGRICULTURE WHEN CONSISTENT WITH AND IN FURTHERANCE OF THE 733
PURPOSE OF RETAINING THOSE AREAS IN SUCH A CONDITION, or 734
RETAINING THEIR USE PREDOMINANTLY as suitable habitat for fish, 735
plants, or wildlife; that imposes any limitations on the use or 736
development of the areas that are appropriate at the time of 737
creation of the conservation easement to achieve one or more of 738
such THOSE purposes; and that includes appropriate provisions for 739
the holder to enter the property subject to the easement at 740
reasonable times to ensure compliance with its provisions. 741
(B) "AGRICULTURE" MEANS THOSE ACTIVITIES OCCURRING ON LAND 743
DEVOTED EXCLUSIVELY TO AGRICULTURAL USE, AS DEFINED IN SECTION 744
5713.30 OF THE REVISED CODE.
(C) "AGRICULTURAL EASEMENT" MEANS AN INCORPOREAL RIGHT OR 747
INTEREST IN LAND THAT IS HELD FOR THE PUBLIC PURPOSE OF RETAINING 748
THE USE OF LAND PREDOMINANTLY IN AGRICULTURE; THAT IMPOSES ANY 749
LIMITATIONS ON THE USE OR DEVELOPMENT OF THE LAND THAT ARE 750
18
APPROPRIATE AT THE TIME OF CREATION OF THE EASEMENT TO ACHIEVE 751
THAT PURPOSE; THAT IS IN THE FORM OF ARTICLES OF DEDICATION, 752
EASEMENT, COVENANT, RESTRICTION, OR CONDITION; AND THAT INCLUDES 753
APPROPRIATE PROVISIONS FOR THE HOLDER TO ENTER THE PROPERTY 754
SUBJECT TO THE EASEMENT AT REASONABLE TIMES TO ENSURE COMPLIANCE 755
WITH ITS PROVISIONS. 756
Sec. 5301.68. An owner of land may grant a conservation 766
easement to the department of natural resources, a park district 767
created under Chapter 1545. of the Revised Code, a township park 769
district created under section 511.18 of the Revised Code, a 770
conservancy district created under Chapter 6101. of the Revised 771
Code, a soil and water conservation district created under
Chapter 1515. of the Revised Code, a county, a township, a 772
municipal corporation, or a charitable organization that is 773
authorized to hold conservation easements by division (B) of 774
section 5301.69 of the Revised Code, in the form of articles of 776
dedication, easement, covenant, restriction, or condition. AN
OWNER OF LAND ALSO MAY GRANT AN AGRICULTURAL EASEMENT TO THE 777
DIRECTOR OF AGRICULTURE; TO A MUNICIPAL CORPORATION, COUNTY, OR 779
TOWNSHIP; OR TO A CHARITABLE ORGANIZATION DESCRIBED IN DIVISION 781
(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 782
PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT VALUE FOR 783
AGRICULTURAL USE UNDER SECTION 5713.31 OF THE REVISED CODE WHEN 784
THE EASEMENT IS GRANTED.
All conservation easements AND AGRICULTURAL EASEMENTS shall 786
be executed and recorded in the same manner as other instruments 788
conveying interests in land.
Sec. 5301.69. (A) The director of natural resources, the 797
board of park commissioners of a park district created under 799
Chapter 1545. of the Revised Code, the board of park 800
commissioners of a township park district created under section
511.18 of the Revised Code, the board of directors of a 802
conservancy district created under Chapter 6101. of the Revised 803
19
Code, the board of supervisors of a soil and water conservation
district created under Chapter 1515. of the Revised Code, the 804
board of county commissioners of a county, the board of township 805
trustees of a township, or the legislative authority of a 806
municipal corporation may acquire conservation easements in the 808
name of the state, the district, or the county, township, or 809
municipal corporation in the same manner as other interests in 810
land may be acquired under section 307.02, 307.18, 505.10, 811
505.261, 511.23, 717.01, 1501.01, 1515.08, 1545.11, or 6101.15 of 812
the Revised Code, and each. EACH officer, board, or authority 814
acquiring a conservation easement shall name an appropriate 815
administrative officer, department, or division to supervise and 816
enforce the easement.
(B) A charitable organization may acquire and hold 818
conservation easements if it is exempt from federal taxation 819
under subsection 501(a) and is described in subsection 501(c) of 820
the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as 822
amended, and organized for any of the following purposes: the 823
preservation of land areas for public outdoor recreation or 824
education, or scenic enjoyment; the preservation of historically 825
important land areas or structures; or the protection of natural 826
environmental systems. SUCH A CHARITABLE ORGANIZATION ALSO MAY 827
ACQUIRE AND HOLD AGRICULTURAL EASEMENTS SUBJECT TO THE LIMITATION 828
THAT IT MAY DO SO ONLY ON LAND THAT IS VALUED FOR PURPOSES OF
REAL PROPERTY TAXATION AT ITS CURRENT VALUE FOR AGRICULTURAL USE 829
UNDER SECTION 5713.31 OF THE REVISED CODE WHEN THE EASEMENT IS 830
GRANTED.
Sec. 5301.691. (A)(1) SUBJECT TO DIVISIONS (A)(2) AND (E) 833
OF THIS SECTION, THE DIRECTOR OF AGRICULTURE, WITH MONEYS 834
CREDITED TO THE AGRICULTURAL EASEMENT PURCHASE FUND CREATED IN 835
SECTION 901.21 OF THE REVISED CODE, MAY PURCHASE AGRICULTURAL
EASEMENTS IN THE NAME OF THE STATE. 837
(2) NOT LESS THAN THIRTY DAYS PRIOR TO THE ACQUISITION OF 839
AN AGRICULTURAL EASEMENT UNDER DIVISION (A)(1) OF THIS SECTION OR 841
20
THE EXTINGUISHMENT OF SUCH AN EASEMENT PURCHASED UNDER THAT 842
DIVISION, THE DIRECTOR SHALL PROVIDE WRITTEN NOTICE OF THE 843
INTENTION TO DO SO TO THE BOARD OF COUNTY COMMISSIONERS OF THE 844
COUNTY IN WHICH THE LAND THAT IS OR IS PROPOSED TO BE SUBJECT TO 845
THE EASEMENT OR EXTINGUISHMENT IS LOCATED, AND EITHER TO THE 846
LEGISLATIVE AUTHORITY OF THE MUNICIPAL CORPORATION IN WHICH THE 847
LAND IS LOCATED, IF IT IS LOCATED IN AN INCORPORATED AREA, OR TO 848
THE BOARD OF TOWNSHIP TRUSTEES OF THE TOWNSHIP IN WHICH THE LAND 849
IS LOCATED, IF IT IS LOCATED IN AN UNINCORPORATED AREA. IF, 850
WITHIN THIRTY DAYS AFTER THE DIRECTOR PROVIDES THE NOTICE, THE 851
BOARD OF COUNTY COMMISSIONERS, LEGISLATIVE AUTHORITY, OR BOARD OF 852
TOWNSHIP TRUSTEES REQUESTS AN INFORMATIONAL MEETING WITH THE 853
DIRECTOR REGARDING THE PROPOSED ACQUISITION OR EXTINGUISHMENT, 854
THE DIRECTOR SHALL MEET WITH THE LEGISLATIVE AUTHORITY OR BOARD 855
TO RESPOND TO THE BOARD'S OR AUTHORITY'S QUESTIONS AND CONCERNS. 856
IF A MEETING IS TIMELY REQUESTED UNDER DIVISION (A)(2) OF THIS 858
SECTION, THE DIRECTOR SHALL NOT UNDERTAKE THE PROPOSED 859
ACQUISITION OR EXTINGUISHMENT UNTIL AFTER THE MEETING HAS BEEN 860
CONCLUDED. 861
THE DIRECTOR, UPON THE DIRECTOR'S OWN INITIATIVE AND PRIOR 863
TO THE PURCHASE OF AN AGRICULTURAL EASEMENT UNDER DIVISION (A)(1) 865
OF THIS SECTION OR THE EXTINGUISHMENT OF SUCH AN EASEMENT, MAY 866
HOLD AN INFORMATIONAL MEETING WITH THE BOARD OF COUNTY 868
COMMISSIONERS AND THE LEGISLATIVE AUTHORITY OF THE MUNICIPAL 869
CORPORATION OR BOARD OF TOWNSHIP TRUSTEES IN WHICH LAND THAT 870
WOULD BE AFFECTED BY THE PROPOSED ACQUISITION OR EXTINGUISHMENT 871
IS LOCATED, TO RESPOND TO ANY QUESTIONS AND CONCERNS OF THE BOARD 872
OR AUTHORITY REGARDING THE PROPOSED ACQUISITION OR 873
EXTINGUISHMENT.
(B)(1) SUBJECT TO DIVISION (E) OF THIS SECTION, THE 875
LEGISLATIVE AUTHORITY OF A MUNICIPAL CORPORATION, BOARD OF COUNTY 877
COMMISSIONERS OF A COUNTY, OR BOARD OF TRUSTEES OF A TOWNSHIP, 878
WITH MONEYS IN THE POLITICAL SUBDIVISION'S GENERAL FUND NOT 879
REQUIRED BY LAW OR CHARTER TO BE USED FOR OTHER SPECIFIED 880
21
PURPOSES OR WITH MONEYS IN A SPECIAL FUND OF THE POLITICAL 881
SUBDIVISION TO BE USED FOR THE PURCHASE OF AGRICULTURAL
EASEMENTS, MAY PURCHASE AGRICULTURAL EASEMENTS IN THE NAME OF THE 883
MUNICIPAL CORPORATION, COUNTY, OR TOWNSHIP. 884
(2) SUBJECT TO DIVISION (E) OF THIS SECTION, THE 886
LEGISLATIVE AUTHORITY OF A MUNICIPAL CORPORATION, BOARD OF COUNTY 887
COMMISSIONERS OF A COUNTY, OR BOARD OF TOWNSHIP TRUSTEES OF A 888
TOWNSHIP MAY ACQUIRE AGRICULTURAL EASEMENTS BY GIFT, DEVISE, OR 890
BEQUEST. ANY TERMS MAY BE INCLUDED IN AN AGRICULTURAL EASEMENT 891
SO ACQUIRED THAT ARE NECESSARY OR APPROPRIATE TO PRESERVE ON 892
BEHALF OF THE GRANTOR OF THE EASEMENT THE FAVORABLE TAX 893
CONSEQUENCES OF THE GIFT, DEVISE, OR BEQUEST UNDER THE "INTERNAL 894
REVENUE ACT OF 1986," 100 STAT. 2085, 26 U.S.C.A. 1, AS AMENDED. 897
(C)(1) THE TERM OF AN AGRICULTURAL EASEMENT PURCHASED 900
WHOLLY OR IN PART WITH MONEY FROM THE AGRICULTURAL EASEMENT 901
PURCHASE FUND SHALL BE PERPETUAL AND SHALL RUN WITH THE LAND. 902
(2) THE TERM OF AN AGRICULTURAL EASEMENT PURCHASED BY SUCH 904
A LEGISLATIVE AUTHORITY OR BOARD WITHOUT THE USE OF ANY MONEY 906
FROM THE AGRICULTURAL EASEMENT PURCHASE FUND MAY BE PERPETUAL OR 907
FOR A SPECIFIED PERIOD. THE AGRICULTURAL EASEMENT SHALL RUN WITH 908
THE LAND. THE INSTRUMENT CONVEYING AN AGRICULTURAL EASEMENT FOR 910
A SPECIFIED PERIOD SHALL INCLUDE PROVISIONS SPECIFYING, AT A 911
MINIMUM, ALL OF THE FOLLOWING:
(a) THE CONSIDERATION TO BE PAID FOR THE EASEMENT AND 914
MANNER OF PAYMENT;
(b) WHETHER THE EASEMENT IS RENEWABLE AND, IF SO, 916
PROCEDURES FOR ITS RENEWAL; 917
(c) THE CIRCUMSTANCES UNDER WHICH THE EASEMENT MAY BE 919
EXTINGUISHED; 920
(d) THE METHOD FOR DETERMINING THE AMOUNT OF MONEY, IF 923
ANY, DUE THE HOLDER OF THE EASEMENT UPON EXTINGUISHMENT AND FOR 924
PAYMENT OF THAT AMOUNT TO THE HOLDER. 925
(D) THE DIRECTOR AND EACH LEGISLATIVE AUTHORITY OF A 928
MUNICIPAL CORPORATION, BOARD OF COUNTY COMMISSIONERS, OR BOARD OF 929
22
TOWNSHIP TRUSTEES, UPON ACQUIRING AN AGRICULTURAL EASEMENT BY 930
PURCHASE, GIFT, DEVISE, OR BEQUEST UNDER THIS SECTION OR SECTION 931
901.21 OF THE REVISED CODE, SHALL NAME AN APPROPRIATE 933
ADMINISTRATIVE OFFICER, DEPARTMENT, OR DIVISION TO SUPERVISE AND 934
ENFORCE THE EASEMENT. A LEGISLATIVE AUTHORITY OR BOARD MAY ENTER 935
INTO A CONTRACT WITH THE BOARD OF PARK COMMISSIONERS OF A PARK 937
DISTRICT ESTABLISHED UNDER CHAPTER 1545. OF THE REVISED CODE, THE 940
BOARD OF PARK COMMISSIONERS OF A TOWNSHIP PARK DISTRICT 941
ESTABLISHED UNDER SECTION 511.18 OF THE REVISED CODE, OR THE 943
BOARD OF SUPERVISORS OF A SOIL AND WATER CONSERVATION DISTRICT 944
ESTABLISHED UNDER CHAPTER 1515. OF THE REVISED CODE HAVING 947
TERRITORIAL JURISDICTION WITHIN THE MUNICIPAL CORPORATION, 948
COUNTY, OR TOWNSHIP, OR WITH A CHARITABLE ORGANIZATION DESCRIBED 949
IN DIVISION (B) OF SECTION 5301.69 OF THE REVISED CODE, TO 952
SUPERVISE ON BEHALF OF THE LEGISLATIVE AUTHORITY OR BOARD AN 953
AGRICULTURAL EASEMENT SO ACQUIRED. THE CONTRACT MAY BE ENTERED 954
INTO ON SUCH TERMS AS ARE AGREEABLE TO THE PARTIES AND SHALL 955
SPECIFY OR PRESCRIBE A METHOD FOR DETERMINING THE AMOUNTS OF ANY 956
PAYMENTS TO BE MADE BY THE LEGISLATIVE AUTHORITY OR BOARD OF 957
COUNTY COMMISSIONERS OR TOWNSHIP TRUSTEES FOR THE PERFORMANCE OF 958
THE CONTRACT. 959
(E) THE DIRECTOR; A MUNICIPAL CORPORATION, COUNTY, OR 961
TOWNSHIP; OR A CHARITABLE ORGANIZATION DESCRIBED IN DIVISION (B) 962
OF SECTION 5301.69 OF THE REVISED CODE, MAY ACQUIRE AGRICULTURAL 963
EASEMENTS BY PURCHASE, GIFT, DEVISE, OR BEQUEST ONLY ON LAND THAT 964
IS VALUED FOR PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT 965
VALUE FOR AGRICULTURAL USE UNDER SECTION 5713.31 OF THE REVISED
CODE WHEN THE EASEMENT IS GRANTED. 966
(F) AN AGRICULTURAL EASEMENT ACQUIRED BY THE DIRECTOR 969
UNDER DIVISION (A) OF THIS SECTION MAY BE EXTINGUISHED IF AN 973
UNEXPECTED CHANGE IN THE CONDITIONS OF OR SURROUNDING THE LAND 974
THAT IS SUBJECT TO THE EASEMENT MAKES IMPOSSIBLE OR IMPRACTICAL 975
THE CONTINUED USE OF THE LAND FOR THE PURPOSES DESCRIBED IN THE 976
AGRICULTURAL EASEMENT, OR IF THE REQUIREMENTS OF THE EASEMENT ARE 977
23
EXTINGUISHED BY JUDICIAL PROCEEDINGS. UPON THE SALE, EXCHANGE, 978
OR INVOLUNTARY CONVERSION OF THE LAND SUBJECT TO THE EASEMENT, 979
THE DIRECTOR SHALL BE PAID AN AMOUNT OF MONEY THAT IS AT LEAST 981
EQUAL TO THE PROPORTIONATE VALUE OF THE EASEMENT COMPARED TO THE 982
TOTAL VALUE OF THE LAND AT THE TIME THE EASEMENT WAS ACQUIRED. 983
MONEYS SO RECEIVED SHALL BE CREDITED TO THE AGRICULTURAL EASEMENT 984
PURCHASE FUND CREATED IN SECTION 901.21 OF THE REVISED CODE. 986
AN AGRICULTURAL EASEMENT ACQUIRED BY A MUNICIPAL 988
CORPORATION, COUNTY, OR TOWNSHIP UNDER DIVISION (B) OF THIS 990
SECTION MAY BE EXTINGUISHED UNDER THE CIRCUMSTANCES PRESCRIBED, 992
AND IN ACCORDANCE WITH THE TERMS AND CONDITIONS SET FORTH, IN THE 993
INSTRUMENT CONVEYING THE AGRICULTURAL EASEMENT. AN AGRICULTURAL 996
EASEMENT ACQUIRED BY A CHARITABLE ORGANIZATION DESCRIBED IN 997
DIVISION (B) OF SECTION 5301.69 OF THE REVISED CODE MAY BE 1,000
EXTINGUISHED UNDER THE CIRCUMSTANCES PRESCRIBED, AND IN 1,001
ACCORDANCE WITH THE TERMS AND CONDITIONS SET FORTH, IN THE 1,002
INSTRUMENT CONVEYING THE AGRICULTURAL EASEMENT. 1,003
ANY INSTRUMENT EXTINGUISHING AN AGRICULTURAL EASEMENT SHALL 1,007
BE EXECUTED AND RECORDED IN THE SAME MANNER AS OTHER INSTRUMENTS 1,008
CONVEYING OR TERMINATING INTERESTS IN REAL PROPERTY. 1,009
(G) PROMPTLY AFTER THE RECORDING AND INDEXING OF AN 1,012
INSTRUMENT CONVEYING AN AGRICULTURAL EASEMENT TO ANY PERSON OR TO 1,013
A MUNICIPAL CORPORATION, COUNTY, OR TOWNSHIP OR OF AN INSTRUMENT 1,014
EXTINGUISHING AN AGRICULTURAL EASEMENT HELD BY ANY PERSON OR SUCH 1,016
A POLITICAL SUBDIVISION, THE COUNTY RECORDER SHALL MAIL, BY 1,017
REGULAR MAIL, A PHOTOCOPY OF THE INSTRUMENT TO THE OFFICE OF
FARMLAND PRESERVATION IN THE DEPARTMENT OF AGRICULTURE. THE 1,018
PHOTOCOPY SHALL BE ACCOMPANIED BY AN INVOICE FOR THE APPLICABLE 1,020
FEE ESTABLISHED IN SECTION 317.32 OF THE REVISED CODE. PROMPTLY 1,021
AFTER RECEIVING THE PHOTOCOPY AND INVOICE, THE OFFICE OF FARMLAND 1,022
PRESERVATION SHALL REMIT THE FEE TO THE COUNTY RECORDER. 1,024
(H) THE DIRECTOR, THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 1,027
CORPORATION, A BOARD OF COUNTY COMMISSIONERS, OR A BOARD OF 1,028
TOWNSHIP TRUSTEES MAY RECEIVE AND EXPEND GRANTS FROM ANY PUBLIC 1,029
24
OR PRIVATE SOURCE FOR THE PURPOSE OF PURCHASING AGRICULTURAL 1,030
EASEMENTS AND SUPERVISING AND ENFORCING THEM. 1,031
Sec. 5301.692. THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 1,034
CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD 1,035
OF TOWNSHIP TRUSTEES OF A TOWNSHIP, IN ADDITION TO THE 1,036
LEGISLATIVE AUTHORITY'S OR BOARD'S OTHER POWERS, MAY HOLD LAND OR 1,039
INTERESTS IN LAND FOR THE PURPOSE OF RETAINING THE USE OF THE
LAND PREDOMINANTLY IN AGRICULTURE. THE AUTHORITY AND BOARDS MAY 1,042
DO ALL THINGS NECESSARY OR APPROPRIATE TO ACHIEVE THAT PURPOSE, 1,043
INCLUDING, WITHOUT LIMITATION, PERFORMING ANY OF THE ACTIVITIES 1,044
DESCRIBED IN DIVISION (A)(1) OR (2) OF SECTION 5713.30 OF THE 1,046
REVISED CODE OR ENTERING INTO CONTRACTS TO LEASE OR RENT THE LAND 1,047
OR INTERESTS IN LAND SO HELD TO PERSONS OR GOVERNMENTAL ENTITIES 1,048
WHO WILL USE THE LAND PREDOMINANTLY IN AGRICULTURE. 1,049
Sec. 5705.19. This section does not apply to school 1,058
districts or county school financing districts. 1,059
The taxing authority of any subdivision at any time and in 1,061
any year, by vote of two-thirds of all the members of the taxing 1,062
authority, may declare by resolution and certify the resolution 1,063
to the board of elections not less than seventy-five days before 1,064
the election upon which it will be voted that the amount of taxes 1,065
that may be raised within the ten-mill limitation will be 1,066
insufficient to provide for the necessary requirements of the 1,067
subdivision and that it is necessary to levy a tax in excess of 1,068
that limitation for any of the following purposes: 1,069
(A) For current expenses of the subdivision, except that 1,071
the total levy for current expenses of a detention home district 1,072
or district organized under section 2151.65 of the Revised Code 1,073
shall not exceed two mills and that the total levy for current 1,074
expenses of a combined district organized under sections 2151.34 1,075
and 2151.65 of the Revised Code shall not exceed four mills; 1,076
(B) For the payment of debt charges on certain described 1,078
bonds, notes, or certificates of indebtedness of the subdivision 1,079
issued subsequent to January 1, 1925; 1,080
25
(C) For the debt charges on all bonds, notes, and 1,082
certificates of indebtedness issued and authorized to be issued 1,083
prior to January 1, 1925; 1,084
(D) For a public library of, or supported by, the 1,086
subdivision under whatever law organized or authorized to be 1,087
supported; 1,088
(E) For a municipal university, not to exceed two mills 1,090
over the limitation of one mill prescribed in section 3349.13 of 1,091
the Revised Code; 1,092
(F) For the construction or acquisition of any specific 1,094
permanent improvement or class of improvements that the taxing 1,095
authority of the subdivision may include in a single bond issue; 1,096
(G) For the general construction, reconstruction, 1,098
resurfacing, and repair of streets, roads, and bridges in 1,099
municipal corporations, counties, or townships; 1,100
(H) For recreational purposes; 1,102
(I) For the purpose of providing and maintaining fire 1,104
apparatus, appliances, buildings, or sites therefor, or sources 1,105
of water supply and materials therefor, or the establishment and 1,106
maintenance of lines of fire alarm telegraph, or the payment of 1,107
permanent, part-time, or volunteer firefighters or fire-fighting 1,109
companies to operate the same, including the payment of the 1,110
firefighters employer's contribution required under section 1,111
742.34 of the Revised Code, or to purchase ambulance equipment, 1,113
or to provide ambulance, paramedic, or other emergency medical 1,114
services operated by a fire department or fire-fighting company; 1,115
(J) For the purpose of providing and maintaining motor 1,117
vehicles, communications, and other equipment used directly in 1,118
the operation of a police department, or the payment of salaries 1,119
of permanent police personnel, including the payment of the 1,120
police employer's contribution required under section 742.33 of 1,123
the Revised Code, or the payment of the costs incurred by
townships as a result of contracts made with other political 1,124
subdivisions in order to obtain police protection, or to provide 1,125
26
ambulance or emergency medical services operated by a police 1,126
department; 1,127
(K) For the maintenance and operation of a county home; 1,129
(L) For community mental retardation and developmental 1,131
disabilities programs and services pursuant to Chapter 5126. of 1,132
the Revised Code, except that the procedure for such levies shall 1,133
be as provided in section 5705.222 of the Revised Code; 1,134
(M) For regional planning; 1,136
(N) For a county's share of the cost of maintaining and 1,138
operating schools, district detention homes, forestry camps, or 1,139
other facilities, or any combination thereof established under 1,140
section 2151.34 or 2151.65 of the Revised Code or both of those 1,141
sections; 1,142
(O) For providing for flood defense, providing and 1,144
maintaining a flood wall or pumps, and other purposes to prevent 1,145
floods; 1,146
(P) For maintaining and operating sewage disposal plants 1,148
and facilities; 1,149
(Q) For the purpose of purchasing, acquiring, 1,151
constructing, enlarging, improving, equipping, repairing, 1,152
maintaining, or operating, or any combination of the foregoing, a 1,153
county transit system pursuant to sections 306.01 to 306.13 of 1,154
the Revised Code, or to make any payment to a board of county 1,155
commissioners operating a transit system or a county transit 1,156
board pursuant to section 306.06 of the Revised Code; 1,157
(R) For the subdivision's share of the cost of acquiring 1,159
or constructing any schools, forestry camps, detention homes, or 1,160
other facilities, or any combination thereof under section 1,161
2151.34 or 2151.65 of the Revised Code or both of those sections; 1,162
(S) For the prevention, control, and abatement of air 1,164
pollution; 1,165
(T) For maintaining and operating cemeteries; 1,167
(U) For providing ambulance service, emergency medical 1,169
service, or both; 1,170
27
(V) For providing for the collection and disposal of 1,172
garbage or refuse, including yard waste; 1,173
(W) For the payment of the police employer's contribution 1,176
or the firefighters employer's contribution required under 1,178
sections 742.33 and 742.34 of the Revised Code;
(X) For the construction and maintenance of a drainage 1,180
improvement pursuant to section 6131.52 of the Revised Code; 1,181
(Y) For providing or maintaining senior citizens services 1,183
or facilities as authorized by section 307.694, 307.85, 505.70, 1,184
505.706, or division (EE) of section 717.01 of the Revised Code; 1,185
(Z) For the provision and maintenance of zoological park 1,187
services and facilities as authorized under section 307.76 of the 1,188
Revised Code; 1,189
(AA) For the maintenance and operation of a free public 1,191
museum of art, science, or history; 1,192
(BB) For the establishment and operation of a 9-1-1 1,194
system, as defined in section 4931.40 of the Revised Code; 1,195
(CC) For the purpose of acquiring, rehabilitating, or 1,197
developing rail property or rail service. As used in this 1,198
division, "rail property" and "rail service" have the same 1,199
meanings as in section 4981.01 of the Revised Code. This 1,200
division applies only to a county, township, or municipal 1,201
corporation. 1,202
(DD) For the purpose of acquiring property for, 1,204
constructing, operating, and maintaining community centers as 1,205
provided for in section 755.16 of the Revised Code; 1,206
(EE) For the creation and operation of an office or joint 1,208
office of economic development, for any economic development 1,209
purpose of the office, and to otherwise provide for the 1,210
establishment and operation of a program of economic development 1,211
pursuant to sections 307.07 and 307.64 of the Revised Code; 1,212
(FF) For the purpose of acquiring, establishing, 1,214
constructing, improving, equipping, maintaining, or operating, or 1,215
any combination of the foregoing, a township airport, landing 1,216
28
field, or other air navigation facility pursuant to section 1,217
505.15 of the Revised Code; 1,218
(GG) For the payment of costs incurred by a township as a 1,220
result of a contract made with a county pursuant to section 1,221
505.263 of the Revised Code in order to pay all or any part of 1,222
the cost of constructing, maintaining, repairing, or operating a 1,223
water supply improvement; 1,224
(HH) For a board of township trustees to acquire, other 1,226
than by appropriation, an ownership interest in land, water, or 1,227
wetlands, or to restore or maintain land, water, or wetlands in 1,228
which the board has such an interest, not for purposes of 1,229
recreation, but for the purposes of protecting and preserving the 1,230
natural, scenic, open, or wooded condition of the land, water, or 1,231
wetlands against modification or encroachment resulting from 1,232
occupation, development, or other use, which may be styled as 1,233
protecting or preserving "greenspace" in the resolution, notice 1,234
of election, or ballot form; 1,235
(II) For the support by a county of a crime victim 1,237
assistance program that is provided and maintained by a county 1,238
agency or a private, nonprofit corporation or association under 1,239
section 307.62 of the Revised Code; 1,240
(JJ) For any or all of the purposes set forth in divisions 1,243
(I) and (J) of this section. This division applies only to a 1,244
township. 1,245
(KK) For a countywide public safety communications system 1,247
under section 307.63 of the Revised Code. This division applies 1,248
only to counties. 1,249
(LL) For the support by a county of criminal justice 1,251
services under section 307.45 of the Revised Code; 1,252
(MM) For the purpose of maintaining and operating a jail 1,254
or other detention facility as defined in section 2921.01 of the 1,255
Revised Code; 1,256
(NN) For purchasing, maintaining, or improving, or any 1,258
combination of the foregoing, real estate on which to hold 1,259
29
agricultural fairs. This division applies only to a county. 1,260
(OO) For constructing, rehabilitating, repairing, or 1,262
maintaining sidewalks, walkways, trails, bicycle pathways, or 1,263
similar improvements, or acquiring ownership interests in land 1,264
necessary for the foregoing improvements, by a board of township 1,265
trustees;
(PP) For both of the purposes set forth in divisions (G) 1,267
and (OO) of this section. This division applies only to a 1,268
township.
(QQ) FOR THE LEGISLATIVE AUTHORITY OF A MUNICIPAL 1,270
CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD 1,271
OF TOWNSHIP TRUSTEES OF A TOWNSHIP TO ACQUIRE AGRICULTURAL 1,272
EASEMENTS, AS DEFINED IN SECTION 5301.67 OF THE REVISED CODE, AND 1,274
TO SUPERVISE AND ENFORCE THE EASEMENTS. 1,275
The resolution shall be confined to the purpose or purposes 1,277
described in one division of this section, to which the revenue 1,278
derived therefrom shall be applied. The existence in any other 1,279
division of this section of authority to levy a tax for any part 1,280
or all of the same purpose or purposes does not preclude the use 1,281
of such revenues for any part of the purpose or purposes of the 1,282
division under which the resolution is adopted. 1,283
The resolution shall specify the amount of the increase in 1,285
rate that it is necessary to levy, the purpose thereof, and the 1,286
number of years during which the increase in rate shall be in 1,287
effect, which may or may not include a levy upon the duplicate of 1,288
the current year. The number of years may be any number not 1,289
exceeding five, except as follows: 1,290
(1) When the additional rate is for the payment of debt 1,292
charges, the increased rate shall be for the life of the 1,293
indebtedness. 1,294
(2) When the additional rate is for any of the following, 1,296
the increased rate shall be for a continuing period of time: 1,297
(a) For the current expenses for a detention home 1,299
district, a district organized under section 2151.65 of the 1,300
30
Revised Code, or a combined district organized under sections 1,301
2151.34 and 2151.65 of the Revised Code; 1,302
(b) For providing a county's share of the cost of 1,304
maintaining and operating schools, district detention homes, 1,305
forestry camps, or other facilities, or any combination thereof, 1,306
established under section 2151.34 or 2151.65 of the Revised Code 1,307
or under both of those sections. 1,308
(3) When the additional rate is for any of the following, 1,310
the increased rate may be for a continuing period of time: 1,311
(a) For the purposes set forth in division (I), (J), (U), 1,313
or (KK) of this section; 1,314
(b) For the maintenance and operation of a joint 1,316
recreation district; 1,317
(c) A levy imposed by a township for the purposes set 1,319
forth in division (G) of this section. 1,320
(4) When the increase is for the purpose set forth in 1,322
division (D) or (CC) of this section or for both of the purposes 1,323
set forth in divisions (G) and (OO) of this section, the tax levy 1,324
may be for any specified number of years or for a continuing 1,326
period of time, as set forth in the resolution. 1,327
(5) When the additional rate is for the purpose described 1,329
in division (Z) of this section, the increased rate shall be for 1,330
any number of years not exceeding ten. 1,331
A levy for the purposes set forth in division (I), (J), or 1,333
(U) of this section, and a levy imposed by a township for the 1,334
purposes set forth in division (G) of this section, may be 1,335
reduced pursuant to section 5705.261 or 5705.31 of the Revised 1,336
Code. A levy for the purposes set forth in division (I), (J), or 1,337
(U) of this section, and a levy imposed by a township for the 1,338
purposes set forth in division (G) of this section, may also be 1,339
terminated or permanently reduced by the taxing authority if it 1,340
adopts a resolution stating that the continuance of the levy is 1,341
unnecessary and the levy shall be terminated or that the millage 1,342
is excessive and the levy shall be decreased by a designated 1,343
31
amount. 1,344
A resolution of a detention home district, a district 1,346
organized under section 2151.65 of the Revised Code, or a 1,347
combined district organized under both sections 2151.34 and 1,348
2151.65 of the Revised Code may include both current expenses and 1,349
other purposes, provided that the resolution shall apportion the 1,350
annual rate of levy between the current expenses and other 1,351
purpose or purposes. The apportionment need not be the same for 1,352
each year of the levy, but the respective portions of the rate 1,353
actually levied each year for the current expenses and the other 1,354
purpose or purposes shall be limited by the apportionment. 1,355
Whenever a board of county commissioners, acting either as 1,357
the taxing authority of its county or as the taxing authority of 1,358
a sewer district or subdistrict created under Chapter 6117. of 1,359
the Revised Code, by resolution declares it necessary to levy a 1,360
tax in excess of the ten-mill limitation for the purpose of 1,361
constructing, improving, or extending sewage disposal plants or 1,362
sewage systems, the tax may be in effect for any number of years 1,363
not exceeding twenty, and the proceeds thereof, notwithstanding 1,364
the general provisions of this section, may be used to pay debt 1,365
charges on any obligations issued and outstanding on behalf of 1,366
the subdivision for the purposes enumerated in this paragraph, 1,367
provided that any such obligations have been specifically 1,368
described in the resolution. 1,369
The resolution shall go into immediate effect upon its 1,371
passage, and no publication of the resolution is necessary other 1,372
than that provided for in the notice of election. 1,373
When the electors of a subdivision have approved a tax levy 1,375
under this section, the taxing authority of the subdivision may 1,376
anticipate a fraction of the proceeds of the levy and issue 1,377
anticipation notes in accordance with section 5705.191 or 1,378
5705.193 of the Revised Code. 1,379
Sec. 5739.026. (A) A board of county commissioners may 1,388
levy a tax of one-fourth or one-half of one per cent on every 1,389
32
retail sale in the county, except sales of watercraft and 1,390
outboard motors required to be titled pursuant to Chapter 1548. 1,391
of the Revised Code and sales of motor vehicles, and may increase 1,392
an existing rate of one-fourth of one per cent to one-half of one 1,393
per cent, to pay the expenses of administering the tax and, 1,394
except as provided in division (A)(6) of this section, for any 1,395
one or more of the following purposes: 1,396
(1) To provide additional revenues for the payment of 1,398
bonds or notes issued in anticipation of bonds issued by a 1,399
convention facilities authority established by the board of 1,400
county commissioners under Chapter 351. of the Revised Code and 1,401
to provide additional operating revenues for the convention 1,402
facilities authority; 1,403
(2) To provide additional revenues for a transit authority 1,405
operating in the county; 1,406
(3) To provide additional revenue for the county's general 1,408
fund; 1,409
(4) To provide additional revenue for permanent 1,411
improvements within the county to be distributed by the community 1,412
improvements board in accordance with section 307.283 and to pay 1,413
principal, interest, and premium on bonds issued under section 1,414
133.312 307.284 of the Revised Code; 1,415
(5) To provide additional revenue for the acquisition, 1,417
construction, equipping, or repair of any specific permanent 1,418
improvement or any class or group of permanent improvements, 1,419
which improvement or class or group of improvements shall be 1,420
enumerated in the resolution required by division (D) of this 1,421
section, and to pay principal, interest, premium, and other costs 1,422
associated with the issuance of bonds or notes in anticipation of 1,423
bonds issued pursuant to Chapter 133. of the Revised Code for the 1,424
acquisition, construction, equipping, or repair of the specific 1,425
permanent improvement or class or group of permanent 1,426
improvements; 1,427
(6) To provide revenue for the implementation and 1,429
33
operation of a 9-1-1 system in the county. If the tax is levied 1,430
or the rate increased exclusively for such purpose, the tax shall 1,431
not be levied or the rate increased for more than five years. At 1,432
the end of the last year the tax is levied or the rate increased, 1,433
any balance remaining in the special fund established for such 1,434
purpose shall remain in that fund and be used exclusively for 1,435
such purpose until the fund is completely expended, and, 1,436
notwithstanding section 5705.16 of the Revised Code, the board of 1,437
county commissioners shall not petition for the transfer of money 1,438
from such special fund, and the tax commissioner shall not 1,439
approve such a petition. 1,440
If the tax is levied or the rate increased for such purpose 1,442
for more than five years, the board of county commissioners also 1,443
shall levy the tax or increase the rate of the tax for one or 1,444
more of the purposes described in divisions (A)(1) to (5) of this 1,445
section and shall prescribe the method for allocating the 1,446
revenues from the tax each year in the manner required by 1,447
division (C) of this section. 1,448
(7) To provide additional revenue for the operation or 1,450
maintenance of a detention facility, as that term is defined 1,451
under division (F) of section 2921.01 of the Revised Code; 1,452
(8) To provide revenue to finance the construction or 1,455
renovation of a sports facility, but only if the tax is levied 1,456
for that purpose in the manner prescribed by section 5739.028 of 1,457
the Revised Code.
As used in division (A)(8) of this section: 1,459
(a) "Sports facility" means a facility intended to house 1,462
major league professional athletic teams. 1,463
(b) "Constructing" or "construction" includes providing 1,466
fixtures, furnishings, and equipment.
(9) TO PROVIDE ADDITIONAL REVENUE FOR THE ACQUISITION OF 1,469
AGRICULTURAL EASEMENTS, AS DEFINED IN SECTION 5301.67 OF THE 1,471
REVISED CODE; TO PAY PRINCIPAL, INTEREST, AND PREMIUM ON BONDS 1,472
ISSUED UNDER SECTION 133.60 OF THE REVISED CODE; AND FOR THE 1,473
34
SUPERVISION AND ENFORCEMENT OF AGRICULTURAL EASEMENTS HELD BY THE 1,475
COUNTY.
Pursuant to section 755.171 of the Revised Code, a board of 1,477
county commissioners may pledge and contribute revenue from a tax 1,478
levied for the purpose of division (A)(5) of this section to the 1,480
payment of debt charges on bonds issued under section 755.17 of
the Revised Code. 1,481
The rate of tax shall be a multiple of one-fourth of one 1,483
per cent, unless a portion of the rate of an existing tax levied 1,484
under section 5739.023 of the Revised Code has been reduced, and 1,485
the rate of tax levied under this section has been increased, 1,486
pursuant to section 5739.028 of the revised code REVISED CODE, in 1,488
which case the aggregate of the rates of tax levied under this 1,489
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 1,491
and the rate increased pursuant to a resolution adopted by a 1,493
majority of the members of the board.
Prior to the adoption of any resolution to levy the tax or 1,495
to increase the rate of tax exclusively for the purpose set forth 1,496
in division (A)(3) of this section, the board of county 1,497
commissioners shall conduct two public hearings on the 1,498
resolution, the second hearing to be no fewer than three nor more 1,499
than ten days after the first. Notice of the date, time, and 1,500
place of the hearings shall be given by publication in a 1,501
newspaper of general circulation in the county once a week on the 1,502
same day of the week for two consecutive weeks, the second 1,503
publication being no fewer than ten nor more than thirty days 1,504
prior to the first hearing. The resolution shall become 1,505
effective on the first day of the month specified in the 1,506
resolution but not earlier than the first day of the month 1,507
following the expiration of sixty days from the date of its 1,508
adoption, subject to a referendum as provided in sections 305.31 1,509
to 305.41 of the Revised Code, unless the resolution is adopted 1,510
as an emergency measure necessary for the immediate preservation 1,511
35
of the public peace, health, or safety, in which case it shall go 1,512
into effect on the first day of the month following the 1,513
expiration of thirty days from the date of notice by the board of 1,514
county commissioners to the tax commissioner of its adoption. 1,515
The emergency measure shall receive an affirmative vote of all of 1,516
the members of the board of county commissioners and shall state 1,517
the reasons for the necessity. 1,518
If the tax is for more than one of the purposes set forth 1,521
in division DIVISIONS (A)(1) to (7) AND (9) of this section or is 1,523
exclusively for one of the purposes set forth in division (A)(1), 1,525
(2), (4), (5), (6), or (7), OR (9) of this section, the 1,527
resolution shall not go into effect unless it is approved by a 1,529
majority of the electors voting on the question of the tax. 1,530
(B) The board of county commissioners shall adopt a 1,532
resolution under section 351.02 of the Revised Code creating the 1,533
convention facilities authority, or under section 307.283 of the 1,534
Revised Code creating the community improvements board, before 1,535
adopting a resolution levying a tax for the purpose of a 1,536
convention facilities authority under division (A)(1) of this 1,537
section or for the purpose of a community improvements board 1,538
under division (A)(4) of this section. 1,539
(C)(1) If the tax is to be used for more than one of the 1,541
purposes set forth in divisions (A)(1) to (7) AND (9) of this 1,542
section, the board of county commissioners shall establish the 1,544
method that will be used to determine the amount or proportion of 1,545
the tax revenue received by the county during each year that will 1,546
be distributed for each of those purposes, including, if 1,547
applicable, provisions governing the reallocation of a convention 1,548
facilities authority's allocation if the authority is dissolved 1,549
while the tax is in effect. The allocation method may provide 1,550
that different proportions or amounts of the tax shall be 1,551
distributed among the purposes in different years, but it shall 1,552
clearly describe the method that will be used for each year. 1,553
Except as otherwise provided in division (C)(2) of this section, 1,554
36
the allocation method established by the board is not subject to 1,555
amendment during the life of the tax. 1,556
(2) Subsequent to holding a public hearing on the proposed 1,558
amendment, the board of county commissioners may amend the 1,559
allocation method established under division (C)(1) of this 1,560
section for any year if the amendment is approved by the 1,561
governing board of each entity whose allocation for the year 1,562
would be reduced by the proposed amendment. In the case of a tax 1,563
that is levied for a continuing period of time, the board may not 1,564
so amend the allocation method for any year before the sixth year 1,565
that the tax is in effect. 1,566
(a) If the additional revenues provided to the convention 1,568
facilities authority are pledged by the authority for the payment 1,569
of convention facilities authority revenue bonds for as long as 1,570
such bonds are outstanding, no reduction of the authority's 1,571
allocation of the tax shall be made for any year except to the 1,572
extent that the reduced authority allocation, when combined with 1,573
the authority's other revenues pledged for that purpose, is 1,574
sufficient to meet the debt service requirements for that year on 1,575
such bonds. 1,576
(b) If the additional revenues provided to the county are 1,578
pledged by the county for the payment of bonds or notes issued 1,579
under Chapter 133. of the Revised Code DESCRIBED IN DIVISION 1,581
(A)(4) OR (5) OF THIS SECTION, for as long as such bonds or notes 1,582
are outstanding, no reduction of the county's or the community 1,583
improvements board's allocation of the tax shall be made for any 1,584
year except to the extent that the reduced county or community 1,585
improvements board allocation is sufficient to meet the debt 1,586
service requirements for that year on such bonds or notes.
(c) If the additional revenues provided to the transit 1,588
authority are pledged by the authority for the payment of revenue 1,589
bonds issued under section 306.37 of the Revised Code, for as 1,590
long as such bonds are outstanding, no reduction of the 1,591
authority's allocation of tax shall be made for any year except 1,592
37
to the extent that the authority's reduced allocation, when 1,593
combined with the authority's other revenues pledged for that 1,594
purpose, is sufficient to meet the debt service requirements for 1,595
that year on such bonds. 1,596
(d) IF THE ADDITIONAL REVENUES PROVIDED TO THE COUNTY ARE 1,599
PLEDGED BY THE COUNTY FOR THE PAYMENT OF BONDS OR NOTES ISSUED 1,600
UNDER SECTION 133.60 OF THE REVISED CODE, FOR SO LONG AS THE 1,601
BONDS OR NOTES ARE OUTSTANDING, NO REDUCTION OF THE COUNTY'S 1,602
ALLOCATION OF THE TAX SHALL BE MADE FOR ANY YEAR EXCEPT TO THE 1,603
EXTENT THAT THE REDUCED COUNTY ALLOCATION IS SUFFICIENT TO MEET 1,604
THE DEBT SERVICE REQUIREMENTS FOR THAT YEAR ON THE BONDS OR 1,605
NOTES. 1,606
(D)(1) The resolution levying the tax or increasing the 1,608
rate of tax shall state the rate of the tax or the rate of the 1,609
increase; the purpose or purposes for which it is to be levied; 1,610
the number of years for which it is to be levied or that it is 1,611
for a continuing period of time; the allocation method required 1,612
by division (C) of this section; and if required to be submitted 1,613
to the electors of the county under division (A) of this section, 1,614
the date of the election at which the proposal shall be submitted 1,615
to the electors of the county, which shall be not less than 1,616
seventy-five days after the certification of a copy of the 1,617
resolution to the board of elections and, if the tax is to be 1,618
levied exclusively for the purpose set forth in division (A)(3) 1,619
of this section, shall not occur in February or August of any 1,620
year. Upon certification of the resolution to the board of 1,622
elections, the board of county commissioners shall notify the tax 1,623
commissioner in writing of the levy question to be submitted to 1,624
the electors. If approved by a majority of the electors, the tax 1,625
shall become effective on the first day of the month specified in 1,626
the resolution but not earlier than the first day of the month 1,627
next following the thirtieth day following the certification of 1,628
the results of the election to the board of county commissioners 1,629
and the tax commissioner by the board of elections. 1,630
38
(2)(a) A resolution specifying that the tax is to be used 1,632
exclusively for the purpose set forth in division (A)(3) of this 1,633
section that is not adopted as an emergency measure may direct 1,634
the board of elections to submit the question of levying the tax 1,635
or increasing the rate of the tax to the electors of the county 1,636
at a special election held on the date specified by the board of 1,638
county commissioners in the resolution, provided that the 1,639
election occurs not less than seventy-five days after the 1,640
resolution is certified to the board of elections and the 1,641
election is not held in February or August of any year. Upon 1,642
certification of the resolution to the board of elections, the 1,643
board of county commissioners shall notify the tax commissioner 1,644
in writing of the levy question to be submitted to the electors. 1,645
No resolution adopted under division (D)(2)(a) of this section 1,646
shall go into effect unless approved by a majority of those 1,647
voting upon it and not until the first day of the month specified 1,648
in the resolution but not earlier than the first day of the month 1,649
following the expiration of thirty days from the date of the 1,650
notice to the tax commissioner by the board of elections of the 1,651
affirmative vote.
(b) A resolution specifying that the tax is to be used 1,653
exclusively for the purpose set forth in division (A)(3) of this 1,654
section that is adopted as an emergency measure shall become 1,655
effective as provided in division (A) of this section but may 1,656
direct the board of elections to submit the question of repealing 1,657
the tax or increase in the rate of the tax to the electors of the 1,658
county at the next general election in the county occurring not 1,659
less than seventy-five days after the resolution is certified to 1,660
the board of elections. Upon certification of the resolution to 1,661
the board of elections, the board of county commissioners shall 1,662
notify the tax commissioner in writing of the levy question to be 1,663
submitted to the electors. The ballot question shall be the same 1,664
as that prescribed in section 5739.022 of the Revised Code. The 1,665
board of elections shall notify the board of county commissioners 1,666
39
and the tax commissioner of the result of the election 1,667
immediately after the result has been declared. If a majority of 1,668
the qualified electors voting on the question of repealing the 1,669
tax or increase in the rate of the tax vote for repeal of the tax 1,670
or repeal of the increase, the board of county commissioners, on 1,671
the first day of the month following the expiration of thirty 1,672
days after the date it received notice of the result of the 1,673
election, shall, in the case of a repeal of the tax, cease to 1,674
levy the tax, or, in the case of a repeal of an increase in the 1,675
rate of the tax, cease to levy the increased rate and levy the 1,676
tax at the rate at which it was imposed immediately prior to the 1,677
increase in rate. 1,678
(E) The tax levied pursuant to this section shall be in 1,680
addition to the tax levied by section 5739.02 of the Revised Code 1,681
and any tax levied pursuant to section 5739.021 or 5739.023 of 1,682
the Revised Code. 1,683
A county that levies a tax pursuant to this section shall 1,685
levy a tax at the same rate pursuant to section 5741.023 of the 1,686
Revised Code. 1,687
The additional tax levied by the county shall be collected 1,689
pursuant to section 5739.025 of the Revised Code. 1,690
Any tax levied pursuant to this section is subject to the 1,692
exemptions provided in section 5739.02 of the Revised Code and in 1,693
addition shall not be applicable to sales not within the taxing 1,694
power of a county under the constitution CONSTITUTION of the 1,696
United States or the constitution of this state OHIO 1,697
CONSTITUTION.
Section 2. That existing sections 133.07, 317.08, 317.32, 1,699
5301.67, 5301.68, 5301.69, 5705.19, and 5739.026 of the Revised 1,700
Code are hereby repealed.
Section 3. Section 133.07 of the Revised Code is presented 1,702
in this act as a composite of the section as amended by both Am. 1,704
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. 1,706
40
Section 5705.19 of the Revised Code is presented in this act as a 1,707
composite of the section as amended by both Am. Sub. H.B. 336 and 1,708
Am. Sub. H.B. 368 of the 122nd General Assembly, with the new 1,709
language of neither of the acts shown in capital letters. This
is in recognition of the principle stated in division (B) of 1,710
section 1.52 of the Revised Code that such amendments are to be 1,711
harmonized where not substantively irreconcilable and constitutes 1,712
a legislative finding that such is the resulting version in 1,713
effect prior to the effective date of this act. 1,714