As Reported by the Senate Finance and Financial 1
Institutions Committee 2
123rd General Assembly 5
Regular Session Sub. H. B. No. 185 6
1999-2000 7
REPRESENTATIVES MYERS-PETERSON-MOTTLEY-YOUNG-CATES-OPFER- 9
SCHULER-KREBS-EVANS-VERICH-KRUPINSKI-HARTNETT-AUSTRIA-TIBERI- 10
METELSKY-BUCHY-NETZLEY-CORBIN-CORE-BRADING-HAINES-GRENDELL- 11
HOLLISTER-CAREY-HOUSEHOLDER-HEALY-OLMAN-HARRIS-SENATOR KEARNS 12
_________________________________________________________________ 14
A B I L L
To amend sections 5747.53 and 5747.63 of the Revised 16
Code relative to alternative apportionment of the 17
undivided local government fund and undivided
local government revenue assistance fund by a 18
county budget commission, and to declare an 19
emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 21
Section 1. That sections 5747.53 and 5747.63 of the 23
Revised Code be amended to read as follows: 24
Sec. 5747.53. (A) In lieu of the method of apportionment 33
of the undivided local government fund of the county provided by 34
section 5747.51 of the Revised Code, the county budget commission 35
may provide for the apportionment of such fund under an 36
alternative method or on a formula basis as authorized by this 37
section. Such alternative method of apportionment shall have 38
first been approved by all of the following governmental units: 39
the board of county commissioners; the legislative authority of 40
the city, located wholly or partially in the county, with the 41
greatest population; and a majority of the boards of township 43
trustees and legislative authorities of municipal corporations, 44
located wholly or partially in the county, excluding the 45
legislative authority of the city with the greatest population. 46
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In granting or denying such approval, the board of county 47
commissioners, boards of township trustees, and legislative 48
authorities of municipal corporations shall act by motion. A 49
motion to approve shall be passed upon a majority vote of the 50
members of a board of county commissioners, board of township 51
trustees, or legislative authority of a municipal corporation, 52
shall take effect immediately, and need not be published. Any 53
method of apportionment adopted and approved under this section 54
may be revised, amended, or repealed in the same manner as it may 55
be adopted and approved. In the event a method of apportionment 56
adopted and approved under this section is repealed, the 57
undivided local government fund of the county shall be 58
apportioned among the subdivisions eligible to participate 59
therein, commencing in the ensuing calendar year, under the 60
apportionment provided in section 5747.52 of the Revised Code, 61
unless a new method for apportionment of such fund is provided in 62
the action of repeal. 63
AS USED IN THIS DIVISION, THE TERM "LEGISLATIVE AUTHORITY 65
OF THE CITY, LOCATED WHOLLY OR PARTIALLY IN THE COUNTY, WITH THE 66
GREATEST POPULATION" MEANS THE LEGISLATIVE AUTHORITY OF THE CITY, 67
LOCATED WHOLLY OR PARTIALLY IN THE COUNTY, WITH THE GREATEST 68
POPULATION RESIDING IN THE COUNTY; HOWEVER, IF THE COUNTY BUDGET 69
COMMISSION ON OR BEFORE JANUARY 1, 1998, ADOPTED AN ALTERNATIVE 70
METHOD OF APPORTIONMENT WHICH WAS APPROVED BY THE LEGISLATIVE 71
AUTHORITY OF THE CITY, LOCATED PARTIALLY IN THE COUNTY, WITH THE 72
GREATEST POPULATION BUT NOT THE GREATEST POPULATION RESIDING IN 73
THE COUNTY, THE TERM SHALL BE DEEMED TO MEAN THE LEGISLATIVE 74
AUTHORITY OF THE CITY, LOCATED WHOLLY OR PARTIALLY IN THE COUNTY, 75
WITH THE GREATEST POPULATION WHETHER RESIDING IN THE COUNTY OR 76
NOT, IF SUCH ALTERNATIVE MEANING IS ADOPTED BY ACTION OF THE 77
BOARD OF COUNTY COMMISSIONERS AND A MAJORITY OF THE BOARDS OF 78
TOWNSHIP TRUSTEES AND LEGISLATIVE AUTHORITIES OF MUNICIPAL 79
CORPORATIONS LOCATED WHOLLY OR PARTIALLY IN THE COUNTY. 80
(B) In determining the alternative method of apportionment 82
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authorized by this section, the county budget commission may 83
include in such method any factor considered to be appropriate 84
and reliable, in the sole discretion of the county budget 85
commission. 86
(C) The limitations set forth in section 5747.51 of the 88
Revised Code, stating the maximum amount that the county may 89
receive from such fund and the minimum amount the townships in 90
counties having a population of less than one hundred thousand 91
may receive from such fund, are applicable to any alternative 92
apportionment authorized under this section. 93
(D) On the basis of any alternative apportionment adopted 95
and approved as authorized by this section, as certified by the 96
auditor to the county treasurer, the county treasurer shall make 97
distribution of the money in the undivided local government fund 98
to each subdivision eligible to participate in such fund, and the 99
auditor, when the amount of such shares is in the custody of the 100
treasurer in the amounts so computed to be due the respective 101
subdivisions, shall at the same time certify to the tax 102
commissioner the percentage share of the county as a subdivision. 103
All money received into the treasury of a subdivision from the 104
undivided local government fund in a county treasury shall be 105
paid into the general fund and used for the current operating 106
expenses of the subdivision. If a municipal corporation 107
maintains a municipal university, such municipal university, when 108
the board of trustees so requests the legislative authority of 109
the municipal corporation, shall participate in the money 110
apportioned to such municipal corporation from the total local 111
government fund, however created and constituted, in such amount 112
as requested by the board of trustees, provided such sum does not 113
exceed nine per cent of the total amount paid to the municipal 114
corporation. 115
(E) The actions of the budget commission taken pursuant to 117
this section are final and may not be appealed to the board of 118
tax appeals, except on the issues of abuse of discretion and 119
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failure to comply with the formula. 120
Sec. 5747.63. (A) In lieu of the method of apportionment 129
of the undivided local government revenue assistance fund of the 130
county provided by section 5747.62 of the Revised Code, the 131
county budget commission may provide for the apportionment of 132
such fund under an alternative method or on a formula basis as 133
authorized by this section. Such alternative method of 134
apportionment shall have first been approved by all of the 135
following governmental units: the board of county commissioners; 136
the legislative authority of the city, located wholly or 137
partially in the county, with the greatest population; and a 139
majority of the boards of township trustees and legislative 140
authorities of municipal corporations, located wholly or 141
partially in the county, excluding the legislative authority of 142
the city with the greatest population. In granting or denying 144
such approval, the board of county commissioners, boards of 145
township trustees, and legislative authorities of municipal 146
corporations shall act by motion. A motion to approve shall be 147
passed upon a majority vote of the members of a board of county 148
commissioners, board of township trustees, or legislative 149
authority of a municipal corporation, shall take effect 150
immediately, and need not be published. Any method of 151
apportionment adopted and approved under this section may be 152
revised, amended, or repealed in the same manner as it may be 153
adopted and approved. In the event a method of apportionment 154
adopted and approved under this section is repealed, the 155
undivided local government revenue assistance fund of the county 156
shall be apportioned among the subdivisions eligible to 157
participate therein, commencing in the ensuing fiscal year, under 158
the apportionment provided in section 5747.62 of the Revised 159
Code, unless a new method for apportionment of such fund is 160
provided in the action of repeal. 161
AS USED IN THIS DIVISION, THE TERM "LEGISLATIVE AUTHORITY 163
OF THE CITY, LOCATED WHOLLY OR PARTIALLY IN THE COUNTY, WITH THE 164
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GREATEST POPULATION" MEANS THE LEGISLATIVE AUTHORITY OF THE CITY, 165
LOCATED WHOLLY OR PARTIALLY IN THE COUNTY, WITH THE GREATEST 166
POPULATION RESIDING IN THE COUNTY; HOWEVER, IF THE COUNTY BUDGET 167
COMMISSION ON OR BEFORE JANUARY 1, 1998, ADOPTED AN ALTERNATIVE 168
METHOD OF APPORTIONMENT WHICH WAS APPROVED BY THE LEGISLATIVE 169
AUTHORITY OF THE CITY, LOCATED PARTIALLY IN THE COUNTY, WITH THE 170
GREATEST POPULATION BUT NOT THE GREATEST POPULATION RESIDING IN 171
THE COUNTY, THE TERM SHALL BE DEEMED TO MEAN THE LEGISLATIVE 172
AUTHORITY OF THE CITY, LOCATED WHOLLY OR PARTIALLY IN THE COUNTY, 173
WITH THE GREATEST POPULATION WHETHER RESIDING IN THE COUNTY OR 174
NOT, IF SUCH ALTERNATIVE MEANING IS ADOPTED BY ACTION OF THE 175
BOARD OF COUNTY COMMISSIONERS AND A MAJORITY OF THE BOARDS OF 176
TOWNSHIP TRUSTEES AND LEGISLATIVE AUTHORITIES OF MUNICIPAL 177
CORPORATIONS LOCATED WHOLLY OR PARTIALLY IN THE COUNTY. 178
(B) In determining the alternative method of apportionment 180
authorized by this section, the county budget commission may 181
include in such method any factor considered to be appropriate 182
and reliable, in the sole discretion of the county budget 183
commission, but the commission shall give special consideration 184
to the needs of villages incorporated after January 1, 1980. 185
(C) The limitations set forth in section 5747.62 of the 187
Revised Code, stating the maximum amount that the county may 188
receive from such fund and the minimum amount the townships in 189
counties having a population of less than one hundred thousand 190
may receive from such fund, are applicable to any alternative 191
apportionment authorized under this section. 192
(D) On the basis of any alternative apportionment adopted 194
and approved as authorized by this section, as certified by the 195
auditor to the county treasurer, the county treasurer shall make 196
distribution of the money in the undivided local government 197
revenue assistance fund to each subdivision eligible to 198
participate in such fund, and the auditor, when the amount of 199
such shares is in the custody of the treasurer in the amounts so 200
computed to be due the respective subdivisions, shall at the same 201
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time certify to the tax commissioner the percentage share of the 202
county as a subdivision. All money received by a subdivision 203
from the county undivided local government revenue assistance 204
fund shall be paid into the subdivision's general fund and used 205
for the current operating expenses. 206
(E) The actions of the budget commission taken pursuant to 208
this section are final and may not be appealed to the board of 209
tax appeals, except on the issues of abuse of discretion and 210
failure to comply with the formula. 211
Section 2. That existing sections 5747.53 and 5747.63 of 213
the Revised Code are hereby repealed. 214
Section 3. This act is hereby declared to be an emergency 216
measure necessary for the immediate preservation of the public 217
peace, health, and safety. The reason for such necessity lies in 218
the fact that taxing authorities of political subdivisions are 219
required to adopt tax budgets for the next succeeding fiscal year 220
on or before July 15, and the tax budgets they adopt depend, in 221
part, upon the revenue they will receive from the undivided local 222
government fund and undivided local government revenue assistance 223
fund. Therefore, this act shall go into immediate effect. 224