As Passed by the Senate 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
McLIN-CARNES-KEARNS 9
11
A B I L L
To amend section 5705.23 of the Revised Code to 13
provide that when a voter-approved library tax is 14
levied for a specific permanent improvement or
class of improvements, the period for which notes 15
may be issued in anticipation of the revenue be 16
increased from five to ten years.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 18
Section 1. That section 5705.23 of the Revised Code be 20
amended to read as follows: 21
Sec. 5705.23. The board of library trustees of any county, 30
municipal corporation, school district, or township public 31
library by a vote of two-thirds of all its members may at any 32
time declare by resolution that the amount of taxes which may be 33
raised within the ten-mill limitation by levies on the current 34
tax duplicate will be insufficient to provide an adequate amount 35
for the necessary requirements of the public library, that it is 36
necessary to levy a tax in excess of such limitation for current 37
expenses of the public library or for the construction of any 38
specific permanent improvement or class of improvements which the 39
board of library trustees is authorized to make or acquire and 40
which could be included in a single issue of bonds, and that the 41
question of such additional tax levy shall be submitted by the 42
taxing authority of the political subdivision to whose 43
jurisdiction the board is subject, to the electors of the 44
subdivision, or, if the resolution so states, to the electors 45
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residing within the boundaries of the library district, as 46
defined by the state library board pursuant to section 3375.01 of 47
the Revised Code, on the day specified by division (E) of section 48
3501.01 of the Revised Code for the holding of a primary election 49
or at an election on another day to be specified in the 50
resolution. No more than two elections shall be held under 51
authority of this section in any one calendar year. Such 52
resolution shall conform to section 5705.19 of the Revised Code, 53
except that the tax levy may be in effect for any specified 54
number of years or for a continuing period of time, as set forth 55
in the resolution, and the resolution shall specify the date of 56
holding the election, which shall not be earlier than 57
seventy-five days after the adoption and certification of the 58
resolution to the taxing authority of the political subdivision 59
to whose jurisdiction the board is subject, and which shall be 60
consistent with the requirements of section 3501.01 of the 61
Revised Code. The resolution shall not include a levy on the 62
current tax list and duplicate unless the election is to be held 63
at or prior to the first Tuesday after the first Monday in 64
November of the current tax year. Upon 65
UPON receipt of the resolution, the taxing authority of the 68
political subdivision to whose jurisdiction the board is subject 69
shall adopt a resolution providing for the submission of such 70
additional tax levy to the electors of the subdivision, or, if 71
the resolution so states, to the electors residing within the 72
boundaries of the library district, as defined by the state 73
library board pursuant to section 3375.01 of the Revised Code, on 74
the date specified in the resolution of the board of library 75
trustees. The resolution adopted by the taxing authority shall 76
otherwise conform to the resolution certified to it by the board. 77
The resolution of the taxing authority shall be certified to the 78
board of elections of the proper county not less than 79
seventy-five days before the date of such election. Such 80
resolution shall go into immediate effect upon its passage, and 81
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no publication of the resolution shall be necessary other than 82
that provided in the notice of election. Section 5705.25 of the 83
Revised Code shall govern the arrangements for the submission of 84
such question and other matters concerning the election, to which 85
that section refers, except that if the resolution so states, the 86
question shall be submitted to the electors residing within the 87
boundaries of the library district, as defined by the state 88
library board pursuant to section 3375.01 of the Revised Code, 89
and except that such election shall be held on the date specified 90
in the resolution. If a majority of the electors voting on the 91
question so submitted in an election vote in favor of such levy, 92
the taxing authority may forthwith make the necessary levy within 93
the subdivision or within the boundaries of the library district, 94
as defined by the state library board pursuant to section 3375.01 95
of the Revised Code, at the additional rate in excess of the 96
ten-mill limitation on the tax list, for the purpose stated in 97
such resolutions. Such tax levy shall be included in the next 98
annual tax budget that is certified to the county budget 99
commission. The proceeds of any library levy in excess of the 100
ten-mill limitation shall be used for purposes of the board in 101
accordance with the law applicable to the board. 102
After the approval of a levy on the current tax list and 104
duplicate to provide an increase in current expenses, and prior 105
to the time when the first tax collection from such levy can be 106
made, the taxing authority at the request of the board of library 107
trustees may anticipate a fraction of the proceeds of such levy 108
and issue anticipation notes in an amount not exceeding fifty per 109
cent of the total estimated proceeds of the levy to be collected 110
during the first year of the levy. 111
After the approval of a levy to provide revenues for the 113
construction or acquisition of any specific permanent improvement 114
or class of improvements, the taxing authority at the request of 115
the board of library trustees may anticipate a fraction of the 116
proceeds of such levy and issue anticipation notes in a principal 117
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amount not exceeding fifty per cent of the total estimated 118
proceeds of the levy to be collected in each year over a period 119
of five TEN years after the issuance of such notes. 120
The notes shall be issued as provided in section 133.24 of 122
the Revised Code, shall have principal payments during each year 123
after the year of their issuance over a period not to exceed five 124
TEN years, and may have a principal payment in the year of their 126
issuance. 127
When a board of public library trustees of a county library 129
district, appointed under section 3375.22 of the Revised Code, 130
requests the submission of such special levy, the taxing 131
authority shall submit the levy to the voters of the county 132
library district only. For the purposes of this section, and of 133
such THE board of PUBLIC library trustees only, the words 134
"electors of the subdivision," as used in this section and in 136
section 5705.25 of the Revised Code, mean "electors of the county 137
library district." Any levy approved by the electors of the 138
county library district shall be made within the county library 139
district only.
Section 2. That existing section 5705.23 of the Revised 141
Code is hereby repealed. 142