As Passed by the House* 1
123rd General Assembly 4
Regular Session Am. H. B. No. 268 5
1999-2000 6
REPRESENTATIVES KREBS-BENDER-BOYD-DePIERO-EVANS-GARDNER- 8
GRENDELL-HAINES-HARTNETT-JOLIVETTE-JONES-MOTTLEY-O'BRIEN-OLMAN- 9
OPFER-PADGETT-PETERSON-PRINGLE-SULLIVAN-TAYLOR-TERWILLEGER- 11
VAN VYVEN-TIBERI-AMSTUTZ-BUCHY-CORBIN-MEAD-ROBERTS-NETZLEY-
METELSKY 12
_________________________________________________________________ 13
A B I L L
To amend sections 5705.194, 5705.197, 5705.21, 15
5705.25, 5748.02, and 5748.03 of the Revised Code 16
to clarify that the ballot language concerning 18
renewal of a school district income tax include a
statement that the proposed tax is a renewal and 19
to allow school district emergency levies to be 20
placed on the ballot at specified special
elections regardless of whether a primary 21
election is scheduled, and to permit school
districts to propose the renewal of more than one 22
property tax levy in a single ballot measure. 23
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 24
Section 1. That sections 5705.194, 5705.197, 5705.21, 26
5705.25, 5748.02, and 5748.03 of the Revised Code be amended to 28
read as follows: 29
Sec. 5705.194. The board of education of any city, local, 38
exempted village, cooperative education, or joint vocational 39
school district may at any time MAY declare by resolution that 40
the revenue that will be raised by all tax levies which the 42
district is authorized to impose, when combined with state and 43
federal revenues, will be insufficient to provide for the 44
emergency requirements of the school district or to avoid an 45
2
operating deficit, and that it is therefore necessary to levy an 46
additional tax in excess of the ten-mill limitation. Such THE 47
resolution shall be confined to a single purpose and shall 49
specify the THAT purpose thereof. If the levy is proposed to 51
renew all or a portion of the proceeds derived from one or more 52
existing levies imposed pursuant to this section, it shall be 53
called a renewal levy and shall be so designated on the ballot. 54
No IF two or more existing levies shall ARE TO be included in a 56
single renewal levy unless they BUT ARE NOT SCHEDULED TO expire 57
in the same year, THE RESOLUTION SHALL SPECIFY THAT THE EXISTING 58
LEVIES TO BE RENEWED SHALL NOT BE LEVIED AFTER THE YEAR PRECEDING 59
THE YEAR IN WHICH THE RENEWAL LEVY IS FIRST IMPOSED. 60
Notwithstanding the original purpose of any one or more existing 62
levies that are to be in any single renewal levy, the purpose of 63
such THE renewal levy may be either to avoid an operating deficit 65
or to provide for the emergency requirements of the school 66
district. The resolution shall further specify the amount of 67
money it is necessary to raise for the specified purpose for each 68
calendar year the millage is to be imposed; if a renewal levy, 69
whether the levy is to renew all, or a portion of, the proceeds 70
derived from one or more existing levies; and the number of years 71
in which the millage is to be in effect, which may include a levy 72
upon the current year's tax list. The number of years may be any 73
number not exceeding five. The 74
THE question shall be submitted at a special election on a 76
date specified in the resolution. The date shall not be earlier 77
than eighty days after the adoption and certification of such THE 78
resolution to the county auditor and shall be consistent with the 79
requirements of section 3501.01 of the Revised Code. A 80
resolution for a renewal levy shall not be placed on the ballot 81
unless the question is submitted on the A date of the general or 83
primary election held ON WHICH A SPECIAL ELECTION MAY BE HELD 84
UNDER DIVISION (D) OF SECTION 3501.01 OF THE REVISED CODE, EXCEPT 85
FOR THE FIRST TUESDAY AFTER THE FIRST MONDAY IN FEBRUARY AND 87
3
AUGUST, during the last year the levy or levies to be renewed may 89
be extended on the real and public utility property tax list and 90
duplicate, or at any election held in the ensuing year, EXCEPT 91
THAT IF THE RESOLUTION PROPOSES RENEWING TWO OR MORE EXISTING 92
LEVIES, THE QUESTION SHALL BE SUBMITTED ON THE DATE OF THE
GENERAL OR PRIMARY ELECTION HELD DURING THE LAST YEAR AT LEAST 93
ONE OF THE LEVIES TO BE RENEWED MAY BE EXTENDED ON THAT LIST AND 94
DUPLICATE, OR AT ANY ELECTION HELD DURING THE ENSUING YEAR. FOR 96
PURPOSES OF THIS SECTION, A LEVY SHALL BE CONSIDERED TO BE AN
"EXISTING LEVY" THROUGH THE YEAR FOLLOWING THE LAST YEAR IT CAN 97
BE PLACED ON THE REAL AND PUBLIC UTILITY PROPERTY TAX LIST AND 98
DUPLICATE. 99
The submission of questions to the electors under this 101
section is subject to the limitation on the number of election 102
dates established by section 5705.214 of the Revised Code. 103
The resolution shall go into immediate effect upon its 105
passage, and no publication of the resolution shall be necessary 106
other than that provided for in the notice of election. A copy 107
of such THE resolution shall immediately after its passing be 108
certified to the county auditor of the proper county. Section 109
5705.195 of the Revised Code shall govern the arrangements for 110
the submission of such question QUESTIONS TO THE ELECTORS UNDER 111
THIS SECTION and other matters concerning such THE election. 113
Publication of notice of such THE election shall be made in one 115
or more newspapers of general circulation in the county once a 116
week for three consecutive weeks. If a majority of the electors 117
voting on the question so submitted in an election vote in favor 118
of such THE levy, the board of education of the school district 119
may forthwith make the additional levy necessary to raise the 120
amount specified in the resolution for the purpose stated in the 121
resolution. Such THE tax levy shall be included in the next tax 123
budget that is certified to the county budget commission. 124
After the approval of the levy and prior to the time when 126
the first tax collection from such THE levy can be made, the 127
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board of education may anticipate a fraction of the proceeds of 129
such THE levy and issue anticipation notes in an amount not 131
exceeding the total estimated proceeds of the levy to be 132
collected during the first year of the levy. 133
The notes shall be issued as provided in section 133.24 of 135
the Revised Code, shall have principal payments during each year 136
after the year of their issuance over a period not to exceed five 137
years, and may have principal payment in the year of their 138
issuance. 139
Sec. 5705.197. The form of the ballot to be used at the 148
election provided for in section 5705.195 of the Revised Code 149
shall be as follows: 150
"Shall a levy be imposed by the ............. (here insert 152
name of school district) for the purpose of ............. (here 153
insert purpose of levy) in the sum of .......... (here insert 154
annual amount the levy is to produce) and a levy of taxes to be 155
made outside of the ten-mill limitation estimated by the county 156
auditor to average .......... (here insert number of mills) mills 157
for each one dollar of valuation, which amounts to .......... 158
(here insert rate expressed in dollars and cents) for each one 159
hundred dollars of valuation, for a period of .......... (here 160
insert the number of years the millage is to be imposed) years? 161
163
For the Tax Levy 164
165
Against the Tax Levy 166
" 167
The purpose for which the tax is to be levied shall be 170
printed in the space indicated, in boldface type of at least 171
twice the size of the type immediately surrounding it. 172
If the tax is to be placed on the current tax list, the 174
form of the ballot shall be modified by adding, after "years," 175
the phrase ", beginning in .......... (first month and year the 176
tax is to be levied)."
5
If the levy submitted is a proposal to renew all or a 178
portion of an existing levy, the form of the ballot specified in 179
this section may be changed by adding the following at the 180
beginning of the form, after the words "shall a levy": 181
(A) "Renewing an existing levy" in the case of a proposal 183
to renew an existing levy in the same amount; 184
(B) "Renewing ...... dollars and providing an increase of 186
...... dollars" in the case of an increase; 187
(C) "Renewing part of an existing levy, being a reduction 189
of ...... dollars" in the case of a renewal of only part of an 190
existing levy. 191
If the levy submitted is a proposal to renew all or a 193
portion of more than one existing levy, the form of the ballot 194
may be changed in any of the manners provided in division (A), 195
(B), or (C) of this section, or any combination thereof OF THOSE 196
MANNERS, as appropriate, so long as the form of the ballot 198
reflects the number of levies to be renewed, whether the amount 199
of any of the levies will be increased or decreased, and, for 200
each such levy, the amount of any such increase or decrease FOR 201
EACH LEVY, AND THAT NONE OF THE EXISTING LEVIES TO BE RENEWED 202
WILL BE LEVIED AFTER THE YEAR PRECEDING THE YEAR IN WHICH THE 203
RENEWAL LEVY IS FIRST IMPOSED. THE FORM OF THE BALLOT SHALL BE 205
CHANGED BY ADDING THE FOLLOWING STATEMENT AFTER "FOR A PERIOD OF 206
..... YEARS?" AND BEFORE "FOR THE TAX LEVY" AND "AGAINST THE TAX 210
LEVY": 211
"IF APPROVED, ANY REMAINING TAX YEARS ON ANY OF THE ABOVE 213
..... (HERE INSERT THE NUMBER OF EXISTING LEVIES) EXISTING LEVIES 214
WILL NOT BE COLLECTED AFTER ..... (HERE INSERT THE CURRENT TAX 215
YEAR OR, IF NOT THE CURRENT TAX YEAR, THE APPLICABLE TAX YEAR)." 217
Sec. 5705.21. (A) At any time the board of education of 226
any city, local, exempted village, cooperative education, or 227
joint vocational school district by a vote of two-thirds of all 228
its members may declare by resolution that the amount of taxes 229
which may be raised within the ten-mill limitation by levies on 230
6
the current tax duplicate will be insufficient to provide an 231
adequate amount for the necessary requirements of the school 232
district, that it is necessary to levy a tax in excess of such 233
limitation for one of the purposes specified in division (A), 234
(D), (F), (H), or (DD) of section 5705.19 of the Revised Code;, 235
for general, on-going permanent improvements, for the purpose of 238
operating a cultural center, or for the purpose of providing 239
education technology, and that the question of such additional 241
tax levy shall be submitted to the electors of the school 242
district at a special election on a day to be specified in the 243
resolution.
As used in this section, "cultural center" means a 245
freestanding building, separate from a public school building, 246
that is open to the public for educational, musical, artistic, 247
and cultural purposes. 248
As used in this section, "education technology" means, but 250
is not limited to, computer hardware, equipment, materials, and 251
accessories, equipment used for two-way audio or video, and 252
software. 253
The submission of questions to the electors under this 255
section is subject to the limitation on the number of election 256
dates established by section 5705.214 of the Revised Code. 257
(B) Such resolution shall be confined to a single purpose 259
and shall specify the amount of the increase in rate that it is 260
necessary to levy, the purpose thereof OF THE LEVY, and the 261
number of years during which the increase in rate shall be in 263
effect. The number of years may be any number not exceeding five 264
or, if the levy is for current expenses of the district or for 265
general, on-going permanent improvements, for a continuing period 266
of time. The resolution shall specify the date of holding such 267
election, which shall not be earlier than seventy-five days after 268
the adoption and certification of such THE resolution and which 269
shall be consistent with the requirements of section 3501.01 of 270
the Revised Code. The RESOLUTION MAY PROPOSE TO RENEW ONE OR 271
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MORE EXISTING LEVIES IMPOSED UNDER THIS SECTION OR TO INCREASE OR 272
DECREASE A SINGLE LEVY IMPOSED UNDER THIS SECTION. 273
IF THE RESOLUTION PROPOSES TO RENEW TWO OR MORE EXISTING 275
LEVIES, THE LEVIES SHALL BE LEVIED FOR THE SAME PURPOSE. THE 276
RESOLUTION SHALL IDENTIFY THOSE LEVIES AND THE RATES AT WHICH 277
THEY ARE LEVIED. THE RESOLUTION ALSO SHALL SPECIFY THAT THE 278
EXISTING LEVIES SHALL NOT BE EXTENDED ON THE TAX LISTS AFTER THE 279
YEAR PRECEDING THE YEAR IN WHICH THE RENEWAL LEVY IS FIRST 281
IMPOSED, REGARDLESS OF THE YEARS FOR WHICH THOSE LEVIES 282
ORIGINALLY WERE AUTHORIZED TO BE LEVIED.
THE resolution shall go into immediate effect upon its 285
passage, and no publication of the resolution shall be necessary 286
other than that provided for in the notice of election. A copy
of such THE resolution shall immediately after its passing be 288
certified to the board of elections of the proper county in the 289
manner provided by section 5705.25 of the Revised Code, and that 290
section shall govern the arrangements for the submission of such 291
question and other matters concerning such election, to which 292
that section refers, except that such election shall be held on 293
the date specified in the resolution. Publication of notice of 294
such election shall be made in one or more newspapers of general 295
circulation in the county once a week for four consecutive weeks. 296
If a majority of the electors voting on the question so submitted 297
in an election vote in favor of such THE levy, the board of 298
education may forthwith make the necessary levy within such THE 300
school district at the additional rate, or at any lesser rate in 302
excess of the ten-mill limitation on the tax list, for the 303
purpose stated in the resolution. A levy for a continuing period 304
of time may be reduced pursuant to section 5705.261 of the 305
Revised Code. Such THE tax levy shall be included in the next 307
tax budget that is certified to the county budget commission. 308
(C)(1) After the approval of a levy on the current tax 310
list and duplicate for current expenses, for recreational 311
purposes, for community centers provided for in section 755.16 of 312
8
the Revised Code, or for a public library of the district and 313
prior to the time when the first tax collection from such THE 314
levy can be made, the board of education may anticipate a 316
fraction of the proceeds of such THE levy and issue anticipation 317
notes in a principal amount not exceeding fifty per cent of the 318
total estimated proceeds of the levy to be collected during the 319
first year of the levy. 320
(2) After the approval of a levy for permanent 322
improvements having the purpose specified in division (F) of 323
section 5705.19 of the Revised Code, the board of education may 324
anticipate a fraction of the proceeds of such THE levy and issue 325
anticipation notes in a principal amount not exceeding fifty per 326
cent of the total estimated proceeds of the levy remaining to be 327
collected in each year over a period of five years after the 328
issuance of such THE notes. 329
The notes shall be issued as provided in section 133.24 of 331
the Revised Code, shall have principal payments during each year 332
after the year of their issuance over a period not to exceed five 333
years, and may have a principal payment in the year of their 334
issuance. 335
(3) After approval of a levy for general, on-going 337
permanent improvements, the board of education may anticipate a 338
fraction of the proceeds of such THE levy and issue anticipation 339
notes in a principal amount not exceeding fifty per cent of the 340
total estimated proceeds of the levy to be collected in each year 341
over a specified period of years, not exceeding ten, after the 342
issuance of such THE notes. 343
The notes shall be issued as provided in section 133.24 of 345
the Revised Code, shall have principal payments during each year 346
after the year of their issuance over a period not to exceed ten 347
years, and may have a principal payment in the year of their 348
issuance. 349
Sec. 5705.25. (A) A copy of any resolution adopted as 358
provided in section 5705.19 of the Revised Code shall be 359
9
certified by the taxing authority to the board of elections of 360
the proper county not less than seventy-five days before the 361
general election in any year, and the board shall submit the 362
proposal to the electors of the subdivision at the succeeding 363
November election. Except as otherwise provided in this 364
division, a resolution to renew an existing levy, regardless of 365
the section of the Revised Code under which the tax was imposed, 366
shall not be placed on the ballot unless the question is 367
submitted at the general election held during the last year the 368
tax to be renewed or replaced may be extended on the real and 369
public utility property tax list and duplicate, or at any 370
election held in the ensuing year. The limitation of the 371
foregoing sentence does not apply to a resolution to renew and 373
increase or to renew part of an existing levy that was imposed 374
under section 5705.191 of the Revised Code to supplement the 375
general fund for the purpose of making appropriations for one or 376
more of the following purposes: for public assistance, human or 377
social services, relief, welfare, hospitalization, health, and 378
support of general or tuberculosis hospitals. The THE LIMITATION 380
OF THE SECOND PRECEDING SENTENCE ALSO DOES NOT APPLY TO A 381
RESOLUTION THAT PROPOSES TO RENEW TWO OR MORE EXISTING LEVIES
IMPOSED UNDER SECTION 5705.21 OF THE REVISED CODE, IN WHICH CASE 383
THE QUESTION SHALL BE SUBMITTED ON THE DATE OF THE GENERAL OR 384
PRIMARY ELECTION HELD DURING THE LAST YEAR AT LEAST ONE OF THE 385
LEVIES TO BE RENEWED MAY BE EXTENDED ON THE REAL AND PUBLIC 386
UTILITY PROPERTY TAX LIST AND DUPLICATE, OR AT ANY ELECTION HELD 387
DURING THE ENSUING YEAR. FOR PURPOSES OF THIS SECTION, A LEVY 388
SHALL BE CONSIDERED TO BE AN "EXISTING LEVY" THROUGH THE YEAR 389
FOLLOWING THE LAST YEAR IT CAN BE PLACED ON THAT TAX LIST AND 390
DUPLICATE.
THE board shall make the necessary arrangements for the 393
submission of such questions to the electors of such subdivision, 394
and the election shall be conducted, canvassed, and certified in 395
the same manner as regular elections in such subdivision for the 396
10
election of county officers. Notice of the election shall be 397
published in a newspaper of general circulation in the 398
subdivision once a week for four consecutive weeks prior to the 399
election, stating the purpose, the proposed increase in rate, 400
expressed in dollars and cents for each one hundred dollars of 401
valuation as well as in mills for each one dollar of valuation, 402
the number of years during which such THE increase will be in 403
effect, the first month and year in which the tax will be levied, 406
and the time and place of the election.
(B) The form of the ballots cast at an election held 408
pursuant to division (A) of this section shall be as follows: 409
"An additional tax for the benefit of (name of subdivision 411
or public library) .......... for the purpose of (purpose stated 412
in the resolution) .......... at a rate not exceeding ...... 413
mills for each one dollar of valuation, which amounts to (rate 414
expressed in dollars and cents) ............ for each one hundred 415
dollars of valuation, for ...... (life of indebtedness or number 416
of years the levy is to run). 417
419
For the Tax Levy 420
421
Against the Tax Levy 422
" 423
(C) If the levy is to be in effect for a continuing period 426
of time, the notice of election and the form of ballot shall so 427
state instead of setting forth a specified number of years for 428
the levy. 429
If the tax is to be placed on the current tax list, the 431
form of the ballot shall be modified by adding, after the 432
statement of the number of years the levy is to run, the phrase 433
", beginning in .......... (first month and year the tax is to be 435
levied)."
If the levy submitted is a proposal to renew, increase, or 437
decrease an existing levy, the form of the ballot specified in 438
11
division (B) of this section may be changed by substituting for 439
the words "An additional" at the beginning of the form, the words 441
"A renewal of a" in case of a proposal to renew an existing levy 442
in the same amount; the words "A renewal of ........ mills and an 443
increase of ...... mills to constitute a" in the case of an 444
increase; or the words "A renewal of part of an existing levy, 445
being a reduction of ...... mills, to constitute a" in the case 446
of a decrease in the proposed levy. 447
IF THE LEVY SUBMITTED IS A PROPOSAL TO RENEW TWO OR MORE 449
EXISTING LEVIES IMPOSED UNDER SECTION 5705.21 OF THE REVISED 450
CODE, THE FORM OF THE BALLOT SPECIFIED IN DIVISION (B) OF THIS 451
SECTION SHALL BE MODIFIED BY SUBSTITUTING FOR THE WORDS "AN 452
ADDITIONAL TAX" THE WORDS "A RENEWAL OF ....(INSERT THE NUMBER OF 454
LEVIES TO BE RENEWED) EXISTING TAXES."
The question covered by such resolution shall be submitted 456
as a separate proposition but may be printed on the same ballot 457
with any other proposition submitted at the same election, other 458
than the election of officers. More than one such question may 459
be submitted at the same election. 460
(D) A levy voted in excess of the ten-mill limitation 462
under this section shall be certified to the tax commissioner. 463
In the first year of such THE levy, it shall be extended on the 464
tax lists after the February settlement succeeding such THE 466
election. If such THE additional tax is to be placed upon the 467
tax list of the current year, as specified in the resolution 469
providing for its submission, the result of the election shall be 470
certified immediately after the canvass by the board of elections 471
to the taxing authority, who shall forthwith make the necessary 472
levy and certify it to the county auditor, who shall extend it on 473
the tax lists for collection. After the first year, the tax levy 474
shall be included in the annual tax budget that is certified to 475
the county budget commission. 476
Sec. 5748.02. (A) The board of education of any school 485
district, except a joint vocational school district, may declare, 487
12
by resolution, the necessity of raising annually a specified 488
amount of money for school district purposes. A copy of the 489
resolution shall be certified to the tax commissioner no later 490
than eighty-five days prior to the date of the election at which 491
the board intends to propose a levy under this section. Upon 492
receipt of the copy of the resolution, the tax commissioner shall 493
estimate both of the following:
(1) The property tax rate that would have to be imposed in 495
the current year by the district to produce an equivalent amount 496
of money; 497
(2) The income tax rate that would have had to have been 499
in effect for the current year to produce an equivalent amount of 500
money from a school district income tax. 501
Within ten days of receiving the copy of the board's 503
resolution, the commissioner shall prepare these estimates and 504
certify them to the board. Upon receipt of the certification, 505
the board may adopt a resolution proposing an income tax under 506
division (B) of this section at the estimated rate contained in 507
the certification rounded to the nearest one-fourth of one per 508
cent. The commissioner's certification applies only to the 509
board's proposal to levy an income tax at the election for which 510
the board requested the certification. If the board intends to 511
submit a proposal to levy an income tax at any other election, it 512
shall request another certification for that election in the 513
manner prescribed in this division. 514
(B)(1) Upon the receipt of a certification from the tax 516
commissioner under division (A) of this section, a majority of 517
the members of a board of education may adopt a resolution 518
proposing the levy of an annual tax for school district purposes 519
on the school district income of individuals and of estates. The 520
proposed levy may be for a continuing period of time or for a 521
specified number of years. The resolution shall set forth the 522
purpose for which the tax is to be imposed, the rate of the tax, 523
which shall be the rate set forth in the commissioner's 524
13
certification rounded to the nearest one-fourth of one per cent, 525
the number of years the tax will be levied or that it will be 526
levied for a continuing period of time, the date on which the tax 527
shall take effect, which shall be the first day of January of any 528
year following the year in which the question is submitted, and 529
the date of the election at which the proposal shall be submitted 530
to the electors of the district, which shall be on the date of a 531
primary, general, or special election the date of which is 532
consistent with section 3501.01 of the Revised Code. IF THE 534
BOARD OF EDUCATION CURRENTLY IMPOSES AN INCOME TAX PURSUANT TO 535
THIS CHAPTER THAT IS DUE TO EXPIRE AND A QUESTION IS SUBMITTED 536
UNDER THIS SECTION FOR A PROPOSED INCOME TAX TO TAKE EFFECT UPON 537
THE EXPIRATION OF THE EXISTING TAX, THE BOARD MAY SPECIFY IN THE 538
RESOLUTION THAT THE PROPOSED TAX RENEWS THE EXPIRING TAX AND IS 539
NOT AN ADDITIONAL INCOME TAX, PROVIDED THAT THE TAX RATE BEING 540
PROPOSED IS NO HIGHER THAN THE TAX RATE THAT IS CURRENTLY
IMPOSED.
(2) A board of education adopting a resolution under 542
division (B)(1) of this section proposing a school district 543
income tax for a continuing period of time and limited to the 544
purpose of current expenses may propose in that resolution to 545
reduce the rate or rates of one or more of the school district's 546
property taxes levied for a continuing period of time in excess 547
of the ten-mill limitation for the purpose of current expenses. 548
The reduction in the rate of a property tax may be any amount, 549
expressed in mills per one dollar in valuation, not exceeding the 550
rate at which the tax is authorized to be levied. The reduction 551
in the rate of a tax shall first take effect for the tax year 552
that includes the day on which the school district income tax 553
first takes effect, and shall continue for each tax year that 554
both the school district income tax and the property tax levy are 555
in effect. 556
In addition to the matters required to be set forth in the 558
resolution under division (B)(1) of this section, a resolution 559
14
containing a proposal to reduce the rate of one or more property 560
taxes shall state for each such tax the maximum rate at which it 561
currently may be levied and the maximum rate at which the tax 562
could be levied after the proposed reduction, expressed in mills 563
per one dollar in valuation, and that the tax is levied for a 564
continuing period of time. 565
If a board of education proposes to reduce the rate of one 567
or more property taxes under division (B)(2) of this section, the 568
board, when it makes the certification required under division 569
(A) of this section, shall designate the specific levy or levies 570
to be reduced, the maximum rate at which each levy currently is 571
authorized to be levied, and the rate by which each levy is 572
proposed to be reduced. The tax commissioner, when making the 573
certification to the board under division (A) of this section, 574
also shall certify the reduction in the total effective tax rate 575
for current expenses for each class of property that would have 576
resulted if the proposed reduction in the rate or rates had been 577
in effect the previous tax year. As used in this paragraph, 578
"effective tax rate" has the same meaning as in section 323.08 of 579
the Revised Code. 580
(C) A resolution adopted under division (B) of this 582
section shall go into immediate effect upon its passage, and no 583
publication of the resolution shall be necessary other than that 584
provided for in the notice of election. Immediately after its 585
adoption and at least seventy-five days prior to the election at 586
which the question will appear on the ballot, a copy of the 587
resolution shall be certified to the board of elections of the 588
proper county, which shall submit the proposal to the electors on 589
the date specified in the resolution. The form of the ballot 590
shall be as provided in section 5748.03 of the Revised Code. 591
Publication of notice of the election shall be made in one or 592
more newspapers of general circulation in the county once a week 593
for four consecutive weeks. The notice shall contain the time 594
and place of the election and the question to be submitted to the 595
15
electors. The question covered by the resolution shall be 596
submitted as a separate proposition, but may be printed on the 597
same ballot with any other proposition submitted at the same 598
election, other than the election of officers. 599
(D) No board of education shall submit the question of a 601
tax on school district income to the electors of the district 602
more than twice in any calendar year. If a board submits the 603
question twice in any calendar year, one of the elections on the 604
question shall be held on the date of the general election. 605
Sec. 5748.03. The form of the ballot on a question 614
submitted to the electors under section 5748.02 of the Revised 615
Code shall be as follows: 616
"Shall an annual income tax of ....... (state the proposed 618
rate of tax) on the school district income of individuals and of 619
estates be imposed by ....... (state the name of the school 620
district), for ....... (state the number of years the tax would 621
be levied, or that it would be levied for a continuing period of 622
time), beginning ....... (state the date the tax would first take 623
effect), for the purpose of ...... (state the purpose of the 624
tax)? 625
627
FOR THE TAX 628
629
AGAINST THE TAX 630
" 631
If the question submitted to electors PROPOSES TO RENEW AN 634
EXPIRING INCOME TAX, THE BALLOT SHALL BE MODIFIED BY ADDING THE 635
FOLLOWING LANGUAGE IMMEDIATELY AFTER THE NAME OF THE SCHOOL 636
DISTRICT THAT WOULD IMPOSE THE TAX: "TO RENEW AN INCOME TAX 637
EXPIRING AT THE END OF ........ (STATE THE LAST YEAR THE EXISTING 638
INCOME TAX MAY BE LEVIED)."
IF THE QUESTION includes a proposal under division (B)(2) 641
of section 5748.02 of the Revised Code to reduce the rate of one 642
or more school district property taxes, the ballot shall state 643
16
that the purpose of the school district income tax is for current 644
expenses, and the form of the ballot shall be modified by adding 645
the following language immediately after the statement of the 646
purpose of the proposed income tax: ", and shall the rate of an 647
existing tax on property, currently levied for the purpose of 648
current expenses at the rate of ....... mills, be REDUCED to 649
....... mills until any such time as the income tax is repealed." 650
In lieu of "for the tax" and "against the tax," the phrases "for 651
the issue" and "against the issue," respectively, shall be used. 652
If a board of education proposes a reduction in the rates of more 653
than one tax, the ballot language shall be modified accordingly 654
to express the rates at which those taxes currently are levied 655
and the rates to which the taxes will be reduced. 656
The board of elections shall certify the results of the 658
election to the board of education and to the tax commissioner. 659
If a majority of the electors voting on the question vote in 660
favor of it, the income tax, the applicable provisions of Chapter 661
5747. of the Revised Code, and the reduction in the rate or rates 662
of existing property taxes if the question included such a 663
reduction shall take effect on the date specified in the 664
resolution. If the question approved by the voters includes a 665
reduction in the rate of a school district property tax, the 666
board of education shall not levy the tax at a rate greater than 667
the rate to which the tax is reduced, unless the school district 668
income tax is repealed in an election under section 5748.04 of 669
the Revised Code. 670
If the rate at which a property tax is levied and collected 672
is reduced pursuant to a question approved under this section, 673
the tax commissioner shall compute the percentage required to be 674
computed for that tax under division (D) of section 319.301 of 675
the Revised Code each year the rate is reduced as if the tax had 676
been levied in the preceding year at the rate at which it has 677
been reduced. If the rate of a property tax increases due to the 678
repeal of the school district income tax pursuant to section 679
17
5748.04 of the Revised Code, the tax commissioner, for the first 680
year for which the rate increases, shall compute the percentage 681
as if the tax in the preceding year had been levied at the rate 682
at which the tax was authorized to be levied prior to any rate 683
reduction. 684
Section 2. That existing sections 5705.194, 5705.197, 686
5705.21, 5705.25, 5748.02, and 5748.03 of the Revised Code are 688
hereby repealed. 689