As Reported by the Senate Ways and Means Committee 1
122nd General Assembly 4
Regular Session S. B. No. 24 5
1997-1998 6
SENATORS RAY-B. JOHNSON-BLESSING-DRAKE-DiDONATO-HERINGTON-GILLMOR 8
10
A B I L L
To amend section 5705.23 of the Revised Code to 12
provide that when a voter-approved library tax is 13
levied for a specific permanent improvement or
class of improvements, the period for which notes 14
may be issued in anticipation of the revenue be 15
increased from five to ten years.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 17
Section 1. That section 5705.23 of the Revised Code be 19
amended to read as follows: 20
Sec. 5705.23. The board of library trustees of any county, 29
municipal corporation, school district, or township public 30
library by a vote of two-thirds of all its members may at any 31
time declare by resolution that the amount of taxes which may be 32
raised within the ten-mill limitation by levies on the current 33
tax duplicate will be insufficient to provide an adequate amount 34
for the necessary requirements of the public library, that it is 35
necessary to levy a tax in excess of such limitation for current 36
expenses of the public library or for the construction of any 37
specific permanent improvement or class of improvements which the 38
board of library trustees is authorized to make or acquire and 39
which could be included in a single issue of bonds, and that the 40
question of such additional tax levy shall be submitted by the 41
taxing authority of the political subdivision to whose 42
jurisdiction the board is subject, to the electors of the 43
subdivision, or, if the resolution so states, to the electors 44
residing within the boundaries of the library district, as 45
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defined by the state library board pursuant to section 3375.01 of 46
the Revised Code, on the day specified by division (E) of section 47
3501.01 of the Revised Code for the holding of a primary election 48
or at an election on another day to be specified in the 49
resolution. No more than two elections shall be held under 50
authority of this section in any one calendar year. Such 51
resolution shall conform to section 5705.19 of the Revised Code, 52
except that the tax levy may be in effect for any specified 53
number of years or for a continuing period of time, as set forth 54
in the resolution, and the resolution shall specify the date of 55
holding the election, which shall not be earlier than 56
seventy-five days after the adoption and certification of the 57
resolution to the taxing authority of the political subdivision 58
to whose jurisdiction the board is subject, and which shall be 59
consistent with the requirements of section 3501.01 of the 60
Revised Code. The resolution shall not include a levy on the 61
current tax list and duplicate unless the election is to be held 62
at or prior to the first Tuesday after the first Monday in 63
November of the current tax year. Upon 64
UPON receipt of the resolution, the taxing authority of the 67
political subdivision to whose jurisdiction the board is subject 68
shall adopt a resolution providing for the submission of such 69
additional tax levy to the electors of the subdivision, or, if 70
the resolution so states, to the electors residing within the 71
boundaries of the library district, as defined by the state 72
library board pursuant to section 3375.01 of the Revised Code, on 73
the date specified in the resolution of the board of library 74
trustees. The resolution adopted by the taxing authority shall 75
otherwise conform to the resolution certified to it by the board. 76
The resolution of the taxing authority shall be certified to the 77
board of elections of the proper county not less than 78
seventy-five days before the date of such election. Such 79
resolution shall go into immediate effect upon its passage, and 80
no publication of the resolution shall be necessary other than 81
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that provided in the notice of election. Section 5705.25 of the 82
Revised Code shall govern the arrangements for the submission of 83
such question and other matters concerning the election, to which 84
that section refers, except that if the resolution so states, the 85
question shall be submitted to the electors residing within the 86
boundaries of the library district, as defined by the state 87
library board pursuant to section 3375.01 of the Revised Code, 88
and except that such election shall be held on the date specified 89
in the resolution. If a majority of the electors voting on the 90
question so submitted in an election vote in favor of such levy, 91
the taxing authority may forthwith make the necessary levy within 92
the subdivision or within the boundaries of the library district, 93
as defined by the state library board pursuant to section 3375.01 94
of the Revised Code, at the additional rate in excess of the 95
ten-mill limitation on the tax list, for the purpose stated in 96
such resolutions. Such tax levy shall be included in the next 97
annual tax budget that is certified to the county budget 98
commission. The proceeds of any library levy in excess of the 99
ten-mill limitation shall be used for purposes of the board in 100
accordance with the law applicable to the board. 101
After the approval of a levy on the current tax list and 103
duplicate to provide an increase in current expenses, and prior 104
to the time when the first tax collection from such levy can be 105
made, the taxing authority at the request of the board of library 106
trustees may anticipate a fraction of the proceeds of such levy 107
and issue anticipation notes in an amount not exceeding fifty per 108
cent of the total estimated proceeds of the levy to be collected 109
during the first year of the levy. 110
After the approval of a levy to provide revenues for the 112
construction or acquisition of any specific permanent improvement 113
or class of improvements, the taxing authority at the request of 114
the board of library trustees may anticipate a fraction of the 115
proceeds of such levy and issue anticipation notes in a principal 116
amount not exceeding fifty per cent of the total estimated 117
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proceeds of the levy to be collected in each year over a period 118
of five TEN years after the issuance of such notes. 119
The notes shall be issued as provided in section 133.24 of 121
the Revised Code, shall have principal payments during each year 122
after the year of their issuance over a period not to exceed five 123
TEN years, and may have a principal payment in the year of their 125
issuance. 126
When a board of public library trustees of a county library 128
district, appointed under section 3375.22 of the Revised Code, 129
requests the submission of such special levy, the taxing 130
authority shall submit the levy to the voters of the county 131
library district only. For the purposes of this section, and of 132
such THE board of PUBLIC library trustees only, the words 133
"electors of the subdivision," as used in this section and in 135
section 5705.25 of the Revised Code, mean "electors of the county 136
library district." Any levy approved by the electors of the 137
county library district shall be made within the county library 138
district only.
Section 2. That existing section 5705.23 of the Revised 140
Code is hereby repealed. 141