As Passed by the Senate* 1
123rd General Assembly 4
Regular Session Sub. 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-SENATORS GARDNER-SHOEMAKER-SPADA-MUMPER-DRAKE 12
_________________________________________________________________ 14
A B I L L
To amend sections 133.18, 345.04, 511.28, 1545.21, 16
5705.192, 5705.194, 5705.197, 5705.21, 5705.25, 17
5705.251, 5705.71, 5748.02, and 5748.03 of the 18
Revised Code to clarify that the ballot language 20
concerning renewal of a school district income
tax include a statement that the proposed tax is 21
a renewal and to allow school district emergency 22
levies to be placed on the ballot at specified
special elections regardless of whether a primary 23
election is scheduled, to permit school districts 24
to propose the renewal of more than one property
tax levy in a single ballot measure, and to 25
declare an emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 26
Section 1. That sections 133.18, 345.04, 511.28, 1545.21, 28
5705.192, 5705.194, 5705.197, 5705.21, 5705.25, 5705.251, 29
5705.71, 5748.02, and 5748.03 of the Revised Code be amended to 31
read as follows: 32
Sec. 133.18. (A) The taxing authority of a subdivision 41
may by legislation submit to the electors of the subdivision the 42
question of issuing any general obligation bonds, for one 43
purpose, that the subdivision has power or authority to issue. 44
2
(B) When the taxing authority of a subdivision desires or 46
is required by law to submit the question of a bond issue to the 47
electors, it shall pass legislation that does all of the 48
following: 49
(1) Declares the necessity and purpose of the bond issue; 51
(2) States the date of the authorized election at which 53
the question shall be submitted to the electors; 54
(3) States the amount, approximate date, estimated rate of 56
interest, and maximum number of years over which the principal of 57
the bonds may be paid; 58
(4) Declares the necessity of levying a tax outside the 60
tax limitation to pay the debt charges on the bonds and any 61
anticipatory securities. 62
The estimated rate of interest, and any statutory or 64
charter limit on interest rate that may then be in effect and 65
that is subsequently amended, shall not be a limitation on the 66
actual interest rate or rates on the securities when issued. 67
(C) The taxing authority shall certify a copy of the 69
legislation passed under division (B) of this section to the 70
county auditor. The county auditor shall promptly calculate and 71
advise and, not later than seventy-five days before the election, 72
confirm that advice by certification to, the taxing authority the 73
estimated average annual property tax levy, expressed in cents or 74
dollars and cents for each one hundred dollars of tax valuation 75
and in mills for each one dollar of tax valuation, that the 76
county auditor estimates to be required throughout the stated 77
maturity of the bonds to pay the debt charges on the bonds. In 78
calculating the estimated average annual property tax levy for 79
this purpose, the county auditor shall assume that the bonds are 80
issued in one series bearing interest and maturing in 81
substantially equal principal amounts in each year over the 82
maximum number of years over which the principal of the bonds may 83
be paid as stated in that legislation, and that the amount of the 84
tax valuation of the subdivision for the current year remains the 85
3
same throughout the maturity of the bonds. If the tax valuation 86
for the current year is not determined, the county auditor shall 87
base the calculation on the estimated amount of the tax valuation 88
submitted by the county auditor to the county budget commission. 89
If the subdivision is located in more than one county, the county 90
auditor shall obtain the assistance of the county auditors of the 91
other counties, and those county auditors shall provide 92
assistance, in establishing the tax valuation of the subdivision 93
for purposes of certifying the estimated average annual property 94
tax levy. 95
(D) After receiving the county auditor's advice under 97
division (C) of this section, the taxing authority by legislation 98
may determine to proceed with submitting the question of the 99
issue of securities, and shall, not later than the seventy-fifth 100
day before the day of the election, file the following with the 101
board of elections: 102
(1) Copies of the legislation provided for in divisions 105
(B) and (D) of this section; 106
(2) The amount of the estimated average annual property 108
tax levy, expressed in cents or dollars and cents for each one 109
hundred dollars of tax valuation and in mills for each one dollar 110
of tax valuation, as estimated and certified to the taxing 111
authority by the county auditor. 112
(E)(1) The board of elections shall prepare the ballots 114
and make other necessary arrangements for the submission of the 115
question to the electors of the subdivision. If the subdivision 116
is located in more than one county, the board shall inform the 117
boards of elections of the other counties of the filings with it, 118
and those other boards shall if appropriate make the other 119
necessary arrangements for the election in their counties. The 120
election shall be conducted, canvassed, and certified in the 121
manner provided in Title XXXV of the Revised Code. 122
(2) The election shall be held at the regular places for 124
voting in the subdivision. If the electors of only a part of a 125
4
precinct are qualified to vote at the election the board of 126
elections may assign the electors in that part to an adjoining 127
precinct, including an adjoining precinct in another county if 128
the board of elections of the other county consents to and 129
approves the assignment. Each elector so assigned shall be 130
notified of that fact prior to the election by notice mailed by 131
the board of elections, in such manner as it determines, prior to 132
the election. 133
(3) The board of elections shall publish a notice of the 135
election, in one or more newspapers of general circulation in the 136
subdivision, at least once no later than ten days prior to the 137
election. The notice shall state all of the following: 138
(a) The principal amount of the proposed bond issue; 140
(b) The stated purpose for which the bonds are to be 142
issued; 143
(c) The maximum number of years over which the principal 145
of the bonds may be paid; 146
(d) The estimated additional average annual property tax 148
levy, expressed in cents or dollars and cents for each one 149
hundred dollars of tax valuation and in mills for each one dollar 150
of tax valuation, to be levied outside the tax limitation, as 151
estimated and certified to the taxing authority by the county 152
auditor; 153
(e) The first month and CALENDAR year in which the tax 155
will IS EXPECTED TO be levied DUE. 156
(F)(1) The form of the ballot to be used at the election 158
shall be substantially either of the following, as applicable: 159
(a) "Shall bonds be issued by the ............ (name of 161
subdivision) for the purpose of ........... (purpose of the bond 162
issue) in the principal amount of .......... (principal amount of 163
the bond issue), to be repaid annually over a maximum period of 164
.......... (the maximum number of years over which the principal 165
of the bonds may be paid) years, and an annual levy of property 166
taxes be made outside the .......... (as applicable, "ten-mill" 167
5
or "...charter tax") limitation, estimated by the county auditor 168
to average over the repayment period of the bond issue .......... 169
(number of mills) mills for each one dollar of tax valuation, 170
which amounts to .......... (rate expressed in cents or dollars 171
and cents, such as "36 cents" or "$1.41") for each one hundred 172
dollars of tax valuation, beginning COMMENCING in .......... 174
(first month and year the tax will be levied), FIRST DUE IN 176
CALENDAR YEAR .......... (FIRST CALENDAR YEAR IN WHICH THE TAX 177
SHALL BE DUE), to pay the annual debt charges on the bonds, and 178
to pay debt charges on any notes issued in anticipation of those 179
bonds? 180
__________________________________ 182
For the bond issue 183
__________________________________ 184
Against the bond issue 185
__________________________________ " 186
(b) In the case of an election held pursuant to 189
legislation adopted under section 3375.43 or 3375.431 of the 190
Revised Code: 191
"Shall bonds be issued for .......... (name of library) for 193
the purpose of .......... (purpose of the bond issue), in the 194
principal amount of .......... (amount of the bond issue) by 195
.......... (the name of the subdivision that is to issue the 196
bonds and levy the tax) as the issuer of the bonds, to be repaid 197
annually over a maximum period of .......... (the maximum number 198
of years over which the principal of the bonds may be paid) 199
years, and an annual levy of property taxes be made outside the 200
ten-mill limitation, estimated by the county auditor to average 201
over the repayment period of the bond issue .......... (number of 202
mills) mills for each one dollar of tax valuation, which amounts 203
to .......... (rate expressed in cents or dollars and cents, such 204
as "36 cents" or "$1.41") for each one hundred dollars of tax 206
valuation, beginning COMMENCING in .......... (first month and 207
year the tax will be levied), FIRST DUE IN CALENDAR YEAR 208
6
.......... (FIRST CALENDAR YEAR IN WHICH THE TAX SHALL BE DUE), 209
to pay the annual debt charges on the bonds, and to pay debt 211
charges on any notes issued in anticipation of those bonds? 212
__________________________________ 214
For the bond issue 215
__________________________________ 216
Against the bond issue 217
__________________________________ " 218
(2) The purpose for which the bonds are to be issued shall 221
be printed in the space indicated, in boldface type. 222
(G) The board of elections shall promptly certify the 224
results of the election to the tax commissioner, the county 225
auditor of each county in which any part of the subdivision is 226
located, and the fiscal officer of the subdivision. The 227
election, including the proceedings for and result of the 228
election, is incontestable other than in a contest filed under 229
section 3515.09 of the Revised Code in which the plaintiff 230
prevails. 231
(H) If a majority of the electors voting upon the question 233
vote for it, the taxing authority of the subdivision may proceed 234
under sections 133.21 to 133.33 of the Revised Code with the 235
issuance of the securities and with the levy and collection of a 236
property tax outside the tax limitation during the period the 237
securities are outstanding sufficient in amount to pay the debt 238
charges on the securities, including debt charges on any 239
anticipatory securities required to be paid from that tax. If 240
legislation passed under section 133.22 or 133.23 of the Revised 241
Code authorizing those securities is filed with the county 242
auditor on or before the last day of November, the amount of the 243
voted property tax levy required to pay debt charges or estimated 244
debt charges on the securities payable in the following year 245
shall if requested by the taxing authority be included in the 246
taxes levied for collection in the following year under section 247
319.30 of the Revised Code. 248
7
(I)(1) If, before any securities authorized at an election 250
under this section are issued, the net indebtedness of the 251
subdivision exceeds that applicable to that subdivision or those 252
securities, then and so long as that is the case none of the 253
securities may be issued. 254
(2) No securities authorized at an election under this 256
section may be initially issued after the first day of the sixth 257
January following the election, but this period of limitation 258
shall not run for any time during which any part of the permanent 259
improvement for which the securities have been authorized, or the 260
issuing or validity of any part of the securities issued or to be 261
issued, or the related proceedings, is involved or questioned 262
before a court or a commission or other tribunal, administrative 263
agency, or board. 264
(3) Securities representing a portion of the amount 266
authorized at an election that are issued within the applicable 267
limitation on net indebtedness are valid and in no manner 268
affected by the fact that the balance of the securities 269
authorized cannot be issued by reason of the net indebtedness 270
limitation or lapse of time. 271
(4) Nothing in this division (I) shall be interpreted or 273
applied to prevent the issuance of securities in an amount to 274
fund or refund anticipatory securities lawfully issued. 275
(5) The limitations of divisions (I)(1) and (2) of this 277
section do not apply to any securities authorized at an election 278
under this section if at least ten per cent of the principal 279
amount of the securities, including anticipatory securities, 280
authorized has theretofore been issued, or if the securities are 281
to be issued for the purpose of participating in any federally or 282
state-assisted program. 283
(6) The certificate of the fiscal officer of the 285
subdivision is conclusive proof of the facts referred to in this 286
division. 287
Sec. 345.04. The form of the ballot cast at a general 296
8
election, as provided by sections 345.01 to 345.03 of the Revised 297
Code, shall be: "An additional tax for the benefit of (name of 299
subdivision) for the purpose of (state purpose stated in the 300
resolution) at a rate not exceeding ..... mills for each one 301
dollar of valuation which amounts to (rate expressed in dollars 302
and cents) for each one hundred dollars of valuation for (the 303
number of years the levy is to run). 304
__________________________________ 306
For the Tax Levy 307
__________________________________ 308
Against the Tax Levy 309
__________________________________ " 310
If the tax is to be placed on the current tax list, the 313
form of the ballot shall be modified by adding, after the 314
statement of the number of years the levy is to run, the phrase 315
", beginning COMMENCING in .......... (first month and year the 317
tax is to be levied), FIRST DUE IN CALENDAR YEAR .......... 318
(FIRST CALENDAR YEAR IN WHICH THE TAX SHALL BE DUE)." 319
The question covered by the resolution shall be submitted 321
to the electors as a separate proposition, but it may be printed 322
on the same ballot with any other proposition submitted at the 323
same election other than the election of officers. More than one 324
such question may be submitted at the same election. 325
Sec. 511.28. A copy of any resolution for a tax levy 334
adopted by the township board of park commissioners as provided 335
in section 511.27 of the Revised Code shall be certified by the 336
clerk of the board of park commissioners to the board of 337
elections of the proper county, together with a certified copy of 338
the resolution approving the levy, passed by the board of 339
township trustees if such a resolution is required by division 340
(C) of section 511.27 of the Revised Code, not less than 341
seventy-five days before a general or primary election in any 342
year. The board of elections shall submit the proposal to the 343
electors as provided in section 511.27 of the Revised Code at the 344
9
succeeding general or primary election. A resolution to renew an 345
existing levy may not be placed on the ballot unless the question 346
is submitted at the general election held during the last year 347
the tax to be renewed may be extended on the real and public 348
utility property tax list and duplicate, or at any election held 349
in the ensuing year. The board of park commissioners shall cause 350
notice that the vote will be taken to be published once a week 351
for four consecutive weeks prior to the election in a newspaper 352
of general circulation in the county within which the park 353
district is located. The notice shall state the purpose of the 354
proposed levy, the annual rate proposed expressed in dollars and 355
cents for each one hundred dollars of valuation as well as in 356
mills for each one dollar of valuation, the number of consecutive 357
years during which the levy shall be in effect, and the time and 358
place of the election. 359
The form of the ballots cast at the election shall be: "An 361
additional tax for the benefit of (name of township park 362
district) .......... for the purpose of (purpose stated in the 363
order of the board) .......... at a rate not exceeding .......... 364
mills for each one dollar of valuation, which amounts to (rate 365
expressed in dollars and cents) .......... for each one hundred 366
dollars of valuation, for (number of years the levy is to run) 367
.......... 368
__________________________________ 370
FOR THE TAX LEVY 371
__________________________________ 372
AGAINST THE TAX LEVY 373
__________________________________ " 374
If the levy submitted is a proposal to renew, increase, or 377
decrease an existing levy, the form of the ballot specified in 378
this section may be changed by substituting for the words "An 379
additional" at the beginning of the form, the words "A renewal of 380
a" in the case of a proposal to renew an existing levy in the 381
same amount; the words "A renewal of .......... mills and an 382
10
increase of .......... mills to constitute a" in the case of an 383
increase; or the words "A renewal of part of an existing levy, 384
being a reduction of .......... mills, to constitute a" in the 385
case of a decrease in the rate of the existing levy. 386
If the tax is to be placed on the current tax list, the 388
form of the ballot shall be modified by adding, after the 389
statement of the number of years the levy is to run, the phrase 390
", beginning COMMENCING in .......... (first month and year the 392
tax is to be levied), FIRST DUE IN CALENDAR YEAR .......... 393
(FIRST CALENDAR YEAR IN WHICH THE TAX SHALL BE DUE)." 394
The question covered by the order shall be submitted as a 396
separate proposition, but may be printed on the same ballot with 397
any other proposition submitted at the same election, other than 398
the election of officers. More than one such question may be 399
submitted at the same election. 400
Sec. 1545.21. The board of park commissioners, by 409
resolution, may submit to the electors of the park district the 410
question of levying taxes for the use of the district. The 411
resolution shall declare the necessity of levying such taxes, 412
shall specify the purpose for which such taxes shall be used, the 413
annual rate proposed, and the number of consecutive years the 415
rate shall be levied. Such resolution shall be forthwith 416
certified to the board of elections in each county in which any 417
part of such district is located, not later than the 418
seventy-fifth day before the day of the election, and the 419
question of the levy of taxes as provided in such resolution 420
shall be submitted to the electors of the district at a special 421
election to be held on whichever of the following occurs first: 422
(A) The day of the next general election; 424
(B) The first Tuesday after the first Monday in May in any 427
calendar year, except that if a presidential primary election is 428
held in that calendar year, then the day of that election. The 429
ballot shall set forth the purpose for which the taxes shall be 430
levied, the annual rate of levy, and the number of years of such 431
11
levy. If the tax is to be placed on the current tax list, the 432
form of the ballot shall state that the tax will be levied in the 433
current tax year and shall indicate the month of that FIRST
CALENDAR year when the tax will first be levied DUE. If the 435
resolution of the board of park commissioners provides that an 437
existing levy will be canceled upon the passage of the new levy, 438
the ballot may include a statement that: "an existing levy of 439
... mills (stating the original levy millage), having ... years
remaining, will be canceled and replaced upon the passage of this 440
levy." In such case, the ballot may refer to the new levy as a 441
"replacement levy" if the new millage does not exceed the 442
original millage of the levy being canceled or as a "replacement 443
and additional levy" if the new millage exceeds the original
millage of the levy being canceled. If a majority of the 444
electors voting upon the question of such levy vote in favor 445
thereof, such taxes shall be levied and shall be in addition to 446
the taxes authorized by section 1545.20 of the Revised Code, and 447
all other taxes authorized by law. The rate submitted to the 448
electors at any one time shall not exceed two mills annually upon 449
each dollar of valuation. When a tax levy has been authorized as 450
provided in this section or in section 1545.041 of the Revised 451
Code, the board of park commissioners may issue bonds pursuant to 452
section 133.24 of the Revised Code in anticipation of the 453
collection of such levy, provided that such bonds shall be issued 454
only for the purpose of acquiring and improving lands. Such 455
levy, when collected, shall be applied in payment of the bonds so 456
issued and the interest thereon. The amount of bonds so issued 457
and outstanding at any time shall not exceed one per cent of the 458
total tax valuation in such district. Such bonds shall bear 459
interest at a rate not to exceed the rate determined as provided 460
in section 9.95 of the Revised Code. 461
Sec. 5705.192. (A) For the purposes of this section only, 470
"taxing authority" includes a township board of park 471
commissioners appointed under section 511.18 of the Revised Code. 472
12
A taxing authority may propose to replace an existing levy 475
that the taxing authority is authorized to levy, regardless of 476
the section of the Revised Code under which the authority is 477
granted, except a school district emergency levy proposed 478
pursuant to sections 5705.194 to 5705.197 of the Revised Code. 479
The taxing authority may propose to replace the existing levy in 480
its entirety at the rate at which it is authorized to be levied; 481
may propose to replace a portion of the existing levy at a lesser 482
rate; or may propose to replace the existing levy in its entirety 483
and increase the rate at which it is levied. If the taxing 484
authority proposes to replace an existing levy, the proposed levy 485
shall be called a replacement levy and shall be so designated on 486
the ballot. A replacement levy shall be limited to the purpose 487
of the existing levy, shall appear separately on the ballot from, 488
and shall not be conjoined with the renewal of any other existing 489
levy. The resolution proposing a replacement levy shall specify 490
the purpose of the levy; its proposed rate expressed in mills; 491
whether the proposed rate is the same as the rate of the existing 492
levy, a reduction, or an increase; the extent of any reduction or 493
increase expressed in mills; the first CALENDAR year in which the 494
levy will be imposed DUE; and the term of the levy, expressed in 496
years or, if applicable, that it will be levied for a continuing 497
period of time.
The sections of the Revised Code governing the maximum rate 499
and term of the existing levy, the contents of the resolution 500
that proposed the levy, the adoption of the resolution, the 501
arrangements for the submission of the question of the levy, and 502
notice of the election also govern the respective provisions of 503
the proposal to replace the existing levy, except that the date 504
on which the election is held shall be as follows: 505
(1) For the replacement of a levy with a fixed term of 507
years, the date of the general election held during the last year 508
the existing levy may be extended on the real and public utility 509
property tax list and duplicate, or the date of any election held 510
13
in the ensuing year; 511
(2) For the replacement of a levy imposed for a continuing 513
period of time, the date of any election held in any year after 514
the year the levy to be replaced is first approved by the 515
electors, except that only one election on the question of 516
replacing the levy may be held during any calendar year. 517
The failure by the electors to approve a proposal to 519
replace a levy imposed for a continuing period of time does not 520
terminate the existing continuing levy. 521
(B) The form of the ballot at the election on the question 523
of a replacement levy shall be as follows: 524
"A replacement of a tax for the benefit of .......... (name 526
of subdivision or public library) for the purpose of .......... 527
(the purpose stated in the resolution) at a rate not exceeding 528
.......... mills for each one dollar of valuation, which amounts 529
to .......... (rate expressed in dollars and cents) for each one 530
hundred dollars in valuation, for .......... (number of years 531
levy is to run, or that it will be levied for a continuous period 532
of time) 533
535
FOR THE TAX LEVY 536
537
AGAINST THE TAX LEVY 538
." 539
If the proposal is to replace an existing levy and increase 542
the rate of the existing levy, the form of the ballot shall be 543
changed by adding the words ".......... mills of an existing levy 544
and an increase of .......... mills, to constitute" after the 545
words "a replacement of." If the proposal is to replace only a 546
portion of an existing levy, the form of the ballot shall be 547
changed by adding the words "a portion of an existing levy, being 548
a reduction of .......... mills, to constitute" after the words 549
"a replacement of." 550
If the tax is to be placed on the tax list of the current 552
14
tax year, the form of the ballot shall be modified by adding at 553
the end of the form the phrase ", beginning COMMENCING in 554
.......... (first month and year the replacement tax is to be 556
levied), FIRST DUE IN CALENDAR YEAR .......... (FIRST CALENDAR 557
YEAR IN WHICH THE TAX SHALL BE DUE)." 558
The question covered by the resolution shall be submitted 560
as a separate proposition, but may be printed on the same ballot 561
with any other proposition submitted at the same election, other 562
than the election of officers. More than one such question may 563
be submitted at the same election. 564
(C) Two existing levies, or any portion of those levies, 566
may be combined into one replacement levy, so long as both of the 567
existing levies are for the same purpose and either both are due 568
to expire the same year or both are for a continuing period of 569
time. The question of combining all or portions of the two 570
existing levies into the replacement levy shall appear as one 571
ballot proposition before the electors. If the electors approve 572
the ballot proposition, all or the stated portions of the two 573
existing levies are replaced by one replacement levy. 574
(D) A levy approved in excess of the ten-mill limitation 576
under this section shall be certified to the tax commissioner. 577
In the first year of a levy approved under this section, the levy 578
shall be extended on the tax lists after the February settlement 579
succeeding the election at which the levy was approved. If the 582
levy is to be placed on the tax lists of the current year, as
specified in the resolution providing for its submission, the 583
result of the election shall be certified immediately after the 584
canvass by the board of elections to the taxing authority, which 585
shall forthwith make the necessary levy and certify it to the 586
county auditor, who shall extend it on the tax lists for 587
collection. After the first year, the levy shall be included in 588
the annual tax budget that is certified to the county budget 589
commission. 590
If notes are authorized to be issued in anticipation of the 592
15
proceeds of the existing levy, notes may be issued in 593
anticipation of the proceeds of the replacement levy, and such 594
issuance is subject to the terms and limitations governing the 595
issuance of notes in anticipation of the proceeds of the existing 596
levy. 597
This section does not authorize a tax to be levied in any 599
year after the year in which revenue is not needed for the 600
purpose for which the tax is levied. 601
Sec. 5705.194. The board of education of any city, local, 610
exempted village, cooperative education, or joint vocational 611
school district may at any time MAY declare by resolution that 612
the revenue that will be raised by all tax levies which the 614
district is authorized to impose, when combined with state and 615
federal revenues, will be insufficient to provide for the 616
emergency requirements of the school district or to avoid an 617
operating deficit, and that it is therefore necessary to levy an 618
additional tax in excess of the ten-mill limitation. Such THE 619
resolution shall be confined to a single purpose and shall 621
specify the THAT purpose thereof. If the levy is proposed to 623
renew all or a portion of the proceeds derived from one or more 624
existing levies imposed pursuant to this section, it shall be 625
called a renewal levy and shall be so designated on the ballot. 626
No IF two or more existing levies shall ARE TO be included in a 628
single renewal levy unless they BUT ARE NOT SCHEDULED TO expire 629
in the same year, THE RESOLUTION SHALL SPECIFY THAT THE EXISTING 630
LEVIES TO BE RENEWED SHALL NOT BE LEVIED AFTER THE YEAR PRECEDING 631
THE YEAR IN WHICH THE RENEWAL LEVY IS FIRST IMPOSED. 632
Notwithstanding the original purpose of any one or more existing 634
levies that are to be in any single renewal levy, the purpose of 635
such THE renewal levy may be either to avoid an operating deficit 637
or to provide for the emergency requirements of the school 638
district. The resolution shall further specify the amount of 639
money it is necessary to raise for the specified purpose for each 640
calendar year the millage is to be imposed; if a renewal levy, 641
16
whether the levy is to renew all, or a portion of, the proceeds 642
derived from one or more existing levies; and the number of years 643
in which the millage is to be in effect, which may include a levy 644
upon the current year's tax list. The number of years may be any 645
number not exceeding five. The 646
THE question shall be submitted at a special election on a 648
date specified in the resolution. The date shall not be earlier 649
than eighty days after the adoption and certification of such THE 650
resolution to the county auditor and shall be consistent with the 651
requirements of section 3501.01 of the Revised Code. A 652
resolution for a renewal levy shall not be placed on the ballot 653
unless the question is submitted on the A date of the general or 655
primary election held ON WHICH A SPECIAL ELECTION MAY BE HELD 656
UNDER DIVISION (D) OF SECTION 3501.01 OF THE REVISED CODE, EXCEPT 657
FOR THE FIRST TUESDAY AFTER THE FIRST MONDAY IN FEBRUARY AND 659
AUGUST, during the last year the levy or levies to be renewed may 661
be extended on the real and public utility property tax list and 662
duplicate, or at any election held in the ensuing year, EXCEPT 663
THAT IF THE RESOLUTION PROPOSES RENEWING TWO OR MORE EXISTING 664
LEVIES, THE QUESTION SHALL BE SUBMITTED ON THE DATE OF THE
GENERAL OR PRIMARY ELECTION HELD DURING THE LAST YEAR AT LEAST 665
ONE OF THE LEVIES TO BE RENEWED MAY BE EXTENDED ON THAT LIST AND 666
DUPLICATE, OR AT ANY ELECTION HELD DURING THE ENSUING YEAR. FOR 668
PURPOSES OF THIS SECTION, A LEVY SHALL BE CONSIDERED TO BE AN
"EXISTING LEVY" THROUGH THE YEAR FOLLOWING THE LAST YEAR IT CAN 669
BE PLACED ON THE REAL AND PUBLIC UTILITY PROPERTY TAX LIST AND 670
DUPLICATE. 671
The submission of questions to the electors under this 673
section is subject to the limitation on the number of election 674
dates established by section 5705.214 of the Revised Code. 675
The resolution shall go into immediate effect upon its 677
passage, and no publication of the resolution shall be necessary 678
other than that provided for in the notice of election. A copy 679
of such THE resolution shall immediately after its passing be 680
17
certified to the county auditor of the proper county. Section 681
5705.195 of the Revised Code shall govern the arrangements for 682
the submission of such question QUESTIONS TO THE ELECTORS UNDER 683
THIS SECTION and other matters concerning such THE election. 685
Publication of notice of such THE election shall be made in one 687
or more newspapers of general circulation in the county once a 688
week for three consecutive weeks. If a majority of the electors 689
voting on the question so submitted in an election vote in favor 690
of such THE levy, the board of education of the school district 691
may forthwith make the additional levy necessary to raise the 692
amount specified in the resolution for the purpose stated in the 693
resolution. Such THE tax levy shall be included in the next tax 695
budget that is certified to the county budget commission. 696
After the approval of the levy and prior to the time when 698
the first tax collection from such THE levy can be made, the 699
board of education may anticipate a fraction of the proceeds of 701
such THE levy and issue anticipation notes in an amount not 703
exceeding the total estimated proceeds of the levy to be 704
collected during the first year of the levy. 705
The notes shall be issued as provided in section 133.24 of 707
the Revised Code, shall have principal payments during each year 708
after the year of their issuance over a period not to exceed five 709
years, and may have principal payment in the year of their 710
issuance. 711
Sec. 5705.197. The form of the ballot to be used at the 720
election provided for in section 5705.195 of the Revised Code 721
shall be as follows: 722
"Shall a levy be imposed by the ............. (here insert 724
name of school district) for the purpose of ............. (here 725
insert purpose of levy) in the sum of .......... (here insert 726
annual amount the levy is to produce) and a levy of taxes to be 727
made outside of the ten-mill limitation estimated by the county 728
auditor to average .......... (here insert number of mills) mills 729
for each one dollar of valuation, which amounts to .......... 730
18
(here insert rate expressed in dollars and cents) for each one 731
hundred dollars of valuation, for a period of .......... (here 732
insert the number of years the millage is to be imposed) years? 733
735
For the Tax Levy 736
737
Against the Tax Levy 738
" 739
The purpose for which the tax is to be levied shall be 742
printed in the space indicated, in boldface type of at least 743
twice the size of the type immediately surrounding it. 744
If the tax is to be placed on the current tax list, the 746
form of the ballot shall be modified by adding, after "years," 747
the phrase ", beginning COMMENCING in .......... (first month and 749
year the tax is to be levied), FIRST DUE IN CALENDAR YEAR 750
.......... (FIRST CALENDAR YEAR IN WHICH THE TAX SHALL BE DUE)." 751
If the levy submitted is a proposal to renew all or a 753
portion of an existing levy, the form of the ballot specified in 754
this section may be changed by adding the following at the 755
beginning of the form, after the words "shall a levy": 756
(A) "Renewing an existing levy" in the case of a proposal 758
to renew an existing levy in the same amount; 759
(B) "Renewing ...... dollars and providing an increase of 761
...... dollars" in the case of an increase; 762
(C) "Renewing part of an existing levy, being a reduction 764
of ...... dollars" in the case of a renewal of only part of an 765
existing levy. 766
If the levy submitted is a proposal to renew all or a 768
portion of more than one existing levy, the form of the ballot 769
may be changed in any of the manners provided in division (A), 770
(B), or (C) of this section, or any combination thereof OF THOSE 771
MANNERS, as appropriate, so long as the form of the ballot 773
reflects the number of levies to be renewed, whether the amount 774
of any of the levies will be increased or decreased, and, for 775
19
each such levy, the amount of any such increase or decrease FOR 776
EACH LEVY, AND THAT NONE OF THE EXISTING LEVIES TO BE RENEWED 777
WILL BE LEVIED AFTER THE YEAR PRECEDING THE YEAR IN WHICH THE 778
RENEWAL LEVY IS FIRST IMPOSED. THE FORM OF THE BALLOT SHALL BE 780
CHANGED BY ADDING THE FOLLOWING STATEMENT AFTER "FOR A PERIOD OF 781
..... YEARS?" AND BEFORE "FOR THE TAX LEVY" AND "AGAINST THE TAX 785
LEVY": 786
"IF APPROVED, ANY REMAINING TAX YEARS ON ANY OF THE ABOVE 788
..... (HERE INSERT THE NUMBER OF EXISTING LEVIES) EXISTING LEVIES 789
WILL NOT BE COLLECTED AFTER ..... (HERE INSERT THE CURRENT TAX 790
YEAR OR, IF NOT THE CURRENT TAX YEAR, THE APPLICABLE TAX YEAR)." 792
Sec. 5705.21. (A) At any time the board of education of 801
any city, local, exempted village, cooperative education, or 802
joint vocational school district by a vote of two-thirds of all 803
its members may declare by resolution that the amount of taxes 804
which may be raised within the ten-mill limitation by levies on 805
the current tax duplicate will be insufficient to provide an 806
adequate amount for the necessary requirements of the school 807
district, that it is necessary to levy a tax in excess of such 808
limitation for one of the purposes specified in division (A), 809
(D), (F), (H), or (DD) of section 5705.19 of the Revised Code;, 810
for general, on-going permanent improvements, for the purpose of 813
operating a cultural center, or for the purpose of providing 814
education technology, and that the question of such additional 816
tax levy shall be submitted to the electors of the school 817
district at a special election on a day to be specified in the 818
resolution.
As used in this section, "cultural center" means a 820
freestanding building, separate from a public school building, 821
that is open to the public for educational, musical, artistic, 822
and cultural purposes. 823
As used in this section, "education technology" means, but 825
is not limited to, computer hardware, equipment, materials, and 826
accessories, equipment used for two-way audio or video, and 827
20
software. 828
The submission of questions to the electors under this 830
section is subject to the limitation on the number of election 831
dates established by section 5705.214 of the Revised Code. 832
(B) Such resolution shall be confined to a single purpose 834
and shall specify the amount of the increase in rate that it is 835
necessary to levy, the purpose thereof OF THE LEVY, and the 836
number of years during which the increase in rate shall be in 838
effect. The number of years may be any number not exceeding five 839
or, if the levy is for current expenses of the district or for 840
general, on-going permanent improvements, for a continuing period 841
of time. The resolution shall specify the date of holding such 842
election, which shall not be earlier than seventy-five days after 843
the adoption and certification of such THE resolution and which 844
shall be consistent with the requirements of section 3501.01 of 845
the Revised Code. The RESOLUTION MAY PROPOSE TO RENEW ONE OR 846
MORE EXISTING LEVIES IMPOSED UNDER THIS SECTION OR TO INCREASE OR 847
DECREASE A SINGLE LEVY IMPOSED UNDER THIS SECTION. 848
IF THE RESOLUTION PROPOSES TO RENEW TWO OR MORE EXISTING 850
LEVIES, THE LEVIES SHALL BE LEVIED FOR THE SAME PURPOSE. THE 851
RESOLUTION SHALL IDENTIFY THOSE LEVIES AND THE RATES AT WHICH 852
THEY ARE LEVIED. THE RESOLUTION ALSO SHALL SPECIFY THAT THE 853
EXISTING LEVIES SHALL NOT BE EXTENDED ON THE TAX LISTS AFTER THE 854
YEAR PRECEDING THE YEAR IN WHICH THE RENEWAL LEVY IS FIRST 856
IMPOSED, REGARDLESS OF THE YEARS FOR WHICH THOSE LEVIES 857
ORIGINALLY WERE AUTHORIZED TO BE LEVIED.
THE resolution shall go into immediate effect upon its 860
passage, and no publication of the resolution shall be necessary 861
other than that provided for in the notice of election. A copy
of such THE resolution shall immediately after its passing be 863
certified to the board of elections of the proper county in the 864
manner provided by section 5705.25 of the Revised Code, and that 865
section shall govern the arrangements for the submission of such 866
question and other matters concerning such election, to which 867
21
that section refers, except that such election shall be held on 868
the date specified in the resolution. Publication of notice of 869
such election shall be made in one or more newspapers of general 870
circulation in the county once a week for four consecutive weeks. 871
If a majority of the electors voting on the question so submitted 872
in an election vote in favor of such THE levy, the board of 873
education may forthwith make the necessary levy within such THE 875
school district at the additional rate, or at any lesser rate in 877
excess of the ten-mill limitation on the tax list, for the 878
purpose stated in the resolution. A levy for a continuing period 879
of time may be reduced pursuant to section 5705.261 of the 880
Revised Code. Such THE tax levy shall be included in the next 882
tax budget that is certified to the county budget commission. 883
(C)(1) After the approval of a levy on the current tax 885
list and duplicate for current expenses, for recreational 886
purposes, for community centers provided for in section 755.16 of 887
the Revised Code, or for a public library of the district and 888
prior to the time when the first tax collection from such THE 889
levy can be made, the board of education may anticipate a 891
fraction of the proceeds of such THE levy and issue anticipation 892
notes in a principal amount not exceeding fifty per cent of the 893
total estimated proceeds of the levy to be collected during the 894
first year of the levy. 895
(2) After the approval of a levy for permanent 897
improvements having the purpose specified in division (F) of 898
section 5705.19 of the Revised Code, the board of education may 899
anticipate a fraction of the proceeds of such THE levy and issue 900
anticipation notes in a principal amount not exceeding fifty per 901
cent of the total estimated proceeds of the levy remaining to be 902
collected in each year over a period of five years after the 903
issuance of such THE notes. 904
The notes shall be issued as provided in section 133.24 of 906
the Revised Code, shall have principal payments during each year 907
after the year of their issuance over a period not to exceed five 908
22
years, and may have a principal payment in the year of their 909
issuance. 910
(3) After approval of a levy for general, on-going 912
permanent improvements, the board of education may anticipate a 913
fraction of the proceeds of such THE levy and issue anticipation 914
notes in a principal amount not exceeding fifty per cent of the 915
total estimated proceeds of the levy to be collected in each year 916
over a specified period of years, not exceeding ten, after the 917
issuance of such THE notes. 918
The notes shall be issued as provided in section 133.24 of 920
the Revised Code, shall have principal payments during each year 921
after the year of their issuance over a period not to exceed ten 922
years, and may have a principal payment in the year of their 923
issuance. 924
Sec. 5705.25. (A) A copy of any resolution adopted as 933
provided in section 5705.19 of the Revised Code shall be 934
certified by the taxing authority to the board of elections of 935
the proper county not less than seventy-five days before the 936
general election in any year, and the board shall submit the 937
proposal to the electors of the subdivision at the succeeding 938
November election. Except as otherwise provided in this 939
division, a resolution to renew an existing levy, regardless of 940
the section of the Revised Code under which the tax was imposed, 941
shall not be placed on the ballot unless the question is 942
submitted at the general election held during the last year the 943
tax to be renewed or replaced may be extended on the real and 944
public utility property tax list and duplicate, or at any 945
election held in the ensuing year. The limitation of the 946
foregoing sentence does not apply to a resolution to renew and 948
increase or to renew part of an existing levy that was imposed 949
under section 5705.191 of the Revised Code to supplement the 950
general fund for the purpose of making appropriations for one or 951
more of the following purposes: for public assistance, human or 952
social services, relief, welfare, hospitalization, health, and 953
23
support of general or tuberculosis hospitals. The THE LIMITATION 955
OF THE SECOND PRECEDING SENTENCE ALSO DOES NOT APPLY TO A 956
RESOLUTION THAT PROPOSES TO RENEW TWO OR MORE EXISTING LEVIES
IMPOSED UNDER SECTION 5705.21 OF THE REVISED CODE, IN WHICH CASE 958
THE QUESTION SHALL BE SUBMITTED ON THE DATE OF THE GENERAL OR 959
PRIMARY ELECTION HELD DURING THE LAST YEAR AT LEAST ONE OF THE 960
LEVIES TO BE RENEWED MAY BE EXTENDED ON THE REAL AND PUBLIC 961
UTILITY PROPERTY TAX LIST AND DUPLICATE, OR AT ANY ELECTION HELD 962
DURING THE ENSUING YEAR. FOR PURPOSES OF THIS SECTION, A LEVY 963
SHALL BE CONSIDERED TO BE AN "EXISTING LEVY" THROUGH THE YEAR 964
FOLLOWING THE LAST YEAR IT CAN BE PLACED ON THAT TAX LIST AND 965
DUPLICATE.
THE board shall make the necessary arrangements for the 968
submission of such questions to the electors of such subdivision, 969
and the election shall be conducted, canvassed, and certified in 970
the same manner as regular elections in such subdivision for the 971
election of county officers. Notice of the election shall be 972
published in a newspaper of general circulation in the 973
subdivision once a week for four consecutive weeks prior to the 974
election, stating the purpose, the proposed increase in rate, 975
expressed in dollars and cents for each one hundred dollars of 976
valuation as well as in mills for each one dollar of valuation, 977
the number of years during which such THE increase will be in 978
effect, the first month and year in which the tax will be levied, 981
and the time and place of the election.
(B) The form of the ballots cast at an election held 983
pursuant to division (A) of this section shall be as follows: 984
"An additional tax for the benefit of (name of subdivision 986
or public library) .......... for the purpose of (purpose stated 987
in the resolution) .......... at a rate not exceeding ...... 988
mills for each one dollar of valuation, which amounts to (rate 989
expressed in dollars and cents) ............ for each one hundred 990
dollars of valuation, for ...... (life of indebtedness or number 991
of years the levy is to run). 992
24
994
For the Tax Levy 995
996
Against the Tax Levy 997
" 998
(C) If the levy is to be in effect for a continuing period 1,001
of time, the notice of election and the form of ballot shall so 1,002
state instead of setting forth a specified number of years for 1,003
the levy. 1,004
If the tax is to be placed on the current tax list, the 1,006
form of the ballot shall be modified by adding, after the 1,007
statement of the number of years the levy is to run, the phrase 1,008
", beginning COMMENCING in .......... (first month and year the 1,010
tax is to be levied), FIRST DUE IN CALENDAR YEAR .......... 1,011
(FIRST CALENDAR YEAR IN WHICH THE TAX SHALL BE DUE)." 1,012
If the levy submitted is a proposal to renew, increase, or 1,014
decrease an existing levy, the form of the ballot specified in 1,015
division (B) of this section may be changed by substituting for 1,016
the words "An additional" at the beginning of the form, the words 1,018
"A renewal of a" in case of a proposal to renew an existing levy 1,019
in the same amount; the words "A renewal of ........ mills and an 1,020
increase of ...... mills to constitute a" in the case of an 1,021
increase; or the words "A renewal of part of an existing levy, 1,022
being a reduction of ...... mills, to constitute a" in the case 1,023
of a decrease in the proposed levy. 1,024
IF THE LEVY SUBMITTED IS A PROPOSAL TO RENEW TWO OR MORE 1,026
EXISTING LEVIES IMPOSED UNDER SECTION 5705.21 OF THE REVISED 1,027
CODE, THE FORM OF THE BALLOT SPECIFIED IN DIVISION (B) OF THIS 1,028
SECTION SHALL BE MODIFIED BY SUBSTITUTING FOR THE WORDS "AN 1,029
ADDITIONAL TAX" THE WORDS "A RENEWAL OF ....(INSERT THE NUMBER OF 1,031
LEVIES TO BE RENEWED) EXISTING TAXES."
The question covered by such resolution shall be submitted 1,033
as a separate proposition but may be printed on the same ballot 1,034
with any other proposition submitted at the same election, other 1,035
25
than the election of officers. More than one such question may 1,036
be submitted at the same election. 1,037
(D) A levy voted in excess of the ten-mill limitation 1,039
under this section shall be certified to the tax commissioner. 1,040
In the first year of such THE levy, it shall be extended on the 1,041
tax lists after the February settlement succeeding such THE 1,043
election. If such THE additional tax is to be placed upon the 1,044
tax list of the current year, as specified in the resolution 1,046
providing for its submission, the result of the election shall be 1,047
certified immediately after the canvass by the board of elections 1,048
to the taxing authority, who shall forthwith make the necessary 1,049
levy and certify it to the county auditor, who shall extend it on 1,050
the tax lists for collection. After the first year, the tax levy 1,051
shall be included in the annual tax budget that is certified to 1,052
the county budget commission. 1,053
Sec. 5705.251. (A) A copy of a resolution adopted under 1,062
section 5705.212 or 5705.213 of the Revised Code shall be 1,063
certified by the board of education to the board of elections of 1,064
the proper county not less than seventy-five days before the date 1,065
of the election specified in the resolution, and the board of 1,066
elections shall submit the proposal to the electors of the school 1,067
district at a special election to be held on that date. The 1,068
board of elections shall make the necessary arrangements for the 1,069
submission of the question or questions to the electors of the 1,070
school district, and the election shall be conducted, canvassed, 1,071
and certified in the same manner as regular elections in the 1,072
school district for the election of county officers. Notice of 1,073
the election shall be published in a newspaper of general 1,074
circulation in the subdivision once a week for four consecutive 1,075
weeks prior to the election. 1,076
(1) In the case of a resolution adopted under section 1,078
5705.212 of the Revised Code, the notice shall state separately, 1,079
for each tax being proposed, the purpose; the proposed increase 1,080
in rate, expressed in dollars and cents for each one hundred 1,081
26
dollars of valuation as well as in mills for each one dollar of 1,082
valuation; the number of years during which the increase will be 1,083
in effect; and the FIRST CALENDAR year in which the tax is first 1,084
authorized to WILL be levied DUE. For an election on the 1,086
question of a renewal levy, the notice shall state the purpose; 1,088
the proposed rate, expressed in dollars and cents for each one 1,089
hundred dollars of valuation as well as in mills for each one 1,090
dollar of valuation; and the number of years the tax will be in 1,091
effect.
(2) In the case of a resolution adopted under section 1,093
5705.213 of the Revised Code, the notice shall state the purpose; 1,094
the amount proposed to be raised by the tax in the first year it 1,095
is levied; the estimated average additional tax rate for the 1,096
first year it is proposed to be levied, expressed in mills for 1,097
each one dollar of valuation and in dollars and cents for each 1,098
one hundred dollars of valuation; the number of years during 1,099
which the increase will be in effect; and the FIRST CALENDAR year 1,100
in which the tax is first authorized to WILL be levied DUE. The 1,103
notice also shall state the amount by which the amount to be 1,105
raised by the tax may be increased in each year after the first 1,106
year. The amount of the allowable increase may be expressed in 1,107
terms of a dollar increase over, or a percentage of, the amount 1,108
raised by the tax in the immediately preceding year. For an 1,109
election on the question of a renewal levy, the notice shall 1,110
state the purpose; the amount proposed to be raised by the tax; 1,111
the estimated tax rate, expressed in mills for each one dollar of 1,112
valuation and in dollars and cents for each one hundred dollars 1,113
of valuation; and the number of years the tax will be in effect. 1,114
In any case, the notice also shall state the time and place 1,116
of the election. 1,117
(B) The form of the ballot in an election on taxes 1,119
proposed under section 5705.212 of the Revised Code shall be as 1,120
follows: 1,121
"Shall the .......... school district be authorized to levy 1,123
27
taxes for current expenses, the aggregate rate of which may 1,124
increase in ...... (number) increment(s) of not more than ...... 1,125
mill(s) for each dollar of valuation, from an original rate of 1,126
...... mill(s) for each dollar of valuation, which amounts to 1,127
...... (rate expressed in dollars and cents) for each one hundred 1,128
dollars of valuation, to a maximum rate of ...... mill(s) for 1,129
each dollar of valuation, which amounts to ...... (rate expressed 1,130
in dollars and cents) for each one hundred dollars of valuation? 1,131
The original tax is first proposed to be levied in ...... (the 1,132
first year of the tax), and the incremental tax in ...... (the 1,133
first year of the increment) (if more than one incremental tax is 1,134
proposed in the resolution, the first year that each incremental 1,135
tax is proposed to be levied shall be stated in the preceding 1,136
format, and the increments shall be referred to as the first, 1,137
second, third, or fourth increment, depending on their number). 1,138
The aggregate rate of tax so authorized will .......... (insert 1,139
either, "expire with the original rate of tax which shall be in 1,140
effect for ...... years" or "be in effect for a continuing period 1,141
of time"). 1,142
1,144
FOR THE TAX LEVYS 1,145
1,146
AGAINST THE TAX LEVYS 1,147
" 1,148
The form of the ballot in an election on the question of a 1,151
renewal levy under section 5705.212 of the Revised Code shall be 1,152
as follows: 1,153
"Shall the ......... school district be authorized to renew 1,155
a tax for current expenses at a rate not exceeding ......... 1,156
mills for each dollar of valuation, which amounts to ......... 1,157
(rate expressed in dollars and cents) for each one hundred 1,158
dollars of valuation, for .......... (number of years the levy 1,159
shall be in effect, or a continuing period of time)? 1,160
28
1,162
FOR THE TAX LEVY 1,163
1,164
AGAINST THE TAX LEVY 1,165
" 1,166
If the tax is to be placed on the current tax list, the 1,169
form of the ballot shall be modified by adding, after the 1,170
statement of the number of years the levy is to be in effect, the 1,171
phrase ", beginning COMMENCING in .......... (first month and 1,173
year the tax is to be levied), FIRST DUE IN CALENDAR YEAR 1,174
.......... (FIRST CALENDAR YEAR IN WHICH THE TAX SHALL BE DUE)." 1,175
(C) The form of the ballot in an election on a tax 1,177
proposed under section 5705.213 of the Revised Code shall be as 1,178
follows: 1,179
"Shall the ........ school district be authorized to levy 1,181
the following tax for current expenses? The tax will first be 1,182
levied in ...... (year) to raise ...... (dollars). In the ...... 1,183
(number of years) following years, the tax will increase by not 1,184
more than ...... (per cent or dollar amount of increase) each 1,185
year, so that, during ...... (last year of the tax), the tax will 1,186
raise approximately ...... (dollars). The county auditor 1,187
estimates that the rate of the tax per dollar of valuation will 1,188
be ...... mill(s), which amounts to $..... per one hundred 1,189
dollars of valuation, both during ...... (first year of the tax) 1,191
and ...... mill(s), which amounts to $...... per one hundred 1,192
dollars of valuation, during ...... (last year of the tax). The 1,194
tax will not be levied after ...... (year). 1,195
1,197
FOR THE TAX LEVY 1,198
1,199
AGAINST THE TAX LEVY 1,200
" 1,201
The form of the ballot in an election on the question of a 1,204
renewal levy under section 5705.213 of the Revised Code shall be 1,205
29
as follows: 1,206
"Shall the ......... school district be authorized to renew 1,208
a tax for current expenses which will raise ......... (dollars), 1,209
estimated by the county auditor to be ......... mills for each 1,210
dollar of valuation, which amounts to ......... (rate expressed 1,211
in dollars and cents) for each one hundred dollars of valuation? 1,212
The tax shall be in effect for ......... (the number of years the 1,213
levy shall be in effect, or a continuing period of time). 1,214
1,216
FOR THE TAX LEVY 1,217
1,218
AGAINST THE TAX LEVY 1,219
" 1,220
If the tax is to be placed on the current tax list, the 1,223
form of the ballot shall be modified by adding, after the 1,224
statement of the number of years the levy is to be in effect, the 1,225
phrase ", beginning COMMENCING in .......... (first month and 1,227
year the tax is to be levied), FIRST DUE IN CALENDAR YEAR 1,228
.......... (FIRST CALENDAR YEAR IN WHICH THE TAX SHALL BE DUE)." 1,229
(D) The question covered by a resolution adopted under 1,231
section 5705.212 or 5705.213 of the Revised Code shall be 1,232
submitted as a separate question, but may be printed on the same 1,233
ballot with any other question submitted at the same election, 1,234
other than the election of officers. More than one question may 1,235
be submitted at the same election. 1,236
(E) Taxes voted in excess of the ten-mill limitation under 1,238
division (B) or (C) of this section shall be certified to the tax 1,239
commissioner. If an additional tax is to be placed upon the tax 1,240
list of the current year, as specified in the resolution 1,241
providing for its submission, the result of the election shall be 1,242
certified immediately after the canvass by the board of elections 1,243
to the board of education. The board of education immediately 1,244
shall make the necessary levy and certify it to the county 1,245
auditor, who shall extend it on the tax list for collection. 1,246
30
After the first year, the levy shall be included in the annual 1,247
tax budget that is certified to the county budget commission. 1,248
Sec. 5705.71. (A) The electors of a county may initiate 1,257
the question of a tax levy for support of senior citizens 1,258
services or facilities by the filing of a petition with the board 1,259
of elections of that county not less than seventy-five days 1,260
before the date of any primary or general election requesting 1,261
that an election be held on such question. The petition shall be 1,262
signed by at least ten per cent of the qualified electors 1,263
residing in the county and voting for the office of governor at 1,264
the last general election. 1,265
(B) The petition shall state the purpose for which the 1,267
senior citizens tax levy is being proposed, shall specify the 1,268
amount of the proposed increase in rate, the period of time 1,269
during which the increase is to be in effect, and whether the 1,270
levy is to be imposed in the current year. The number of years 1,271
may be any number not exceeding five, except that when the 1,272
additional rate is for the payment of debt charges the increased 1,273
rate shall be for the life of the indebtedness. 1,274
(C) After determination by it that such petition is valid, 1,276
the board of elections shall submit the question to the electors 1,277
of the county at the succeeding primary or general election. 1,279
(D) The election shall be conducted, canvassed, and 1,281
certified in the same manner as regular elections in such county 1,282
for county offices. Notice of the election shall be published in 1,283
a newspaper of general circulation in the county once a week for 1,284
four consecutive weeks prior to the election, stating the 1,285
purpose, the amount of the proposed increase in rate, and the 1,286
time and place of the election. 1,287
(E) The form of the ballot cast at such election shall be 1,289
prescribed by the secretary of state. If the tax is to be placed 1,290
on the tax list of the current tax year, the form of the ballot 1,291
shall include a statement to that effect and shall indicate the 1,292
first month and CALENDAR year the tax will be levied DUE. The 1,295
31
question covered by such petition shall be submitted as a 1,296
separate proposition but it may be printed on the same ballot 1,297
with any other propositions submitted at the same election other
than the election of officers. 1,298
(F) If a majority of electors voting on the question vote 1,300
in favor of the levy, the board of county commissioners shall 1,301
levy a tax, for the period and the purpose stated within the 1,302
petition. If the tax is to be placed upon the tax list of the 1,303
current year, as specified in the petition, the result of the 1,304
election shall be certified immediately after the canvass by the 1,305
board of elections to the board of county commissioners, which 1,306
shall forthwith make the necessary levy and certify it to the 1,307
county auditor, who shall extend it on the tax list for 1,308
collection. After the first year, the tax levy shall be included 1,309
in the annual tax budget that is certified to the county budget 1,310
commission. 1,311
Sec. 5748.02. (A) The board of education of any school 1,320
district, except a joint vocational school district, may declare, 1,322
by resolution, the necessity of raising annually a specified 1,323
amount of money for school district purposes. A copy of the 1,324
resolution shall be certified to the tax commissioner no later 1,325
than eighty-five days prior to the date of the election at which 1,326
the board intends to propose a levy under this section. Upon 1,327
receipt of the copy of the resolution, the tax commissioner shall 1,328
estimate both of the following:
(1) The property tax rate that would have to be imposed in 1,330
the current year by the district to produce an equivalent amount 1,331
of money; 1,332
(2) The income tax rate that would have had to have been 1,334
in effect for the current year to produce an equivalent amount of 1,335
money from a school district income tax. 1,336
Within ten days of receiving the copy of the board's 1,338
resolution, the commissioner shall prepare these estimates and 1,339
certify them to the board. Upon receipt of the certification, 1,340
32
the board may adopt a resolution proposing an income tax under 1,341
division (B) of this section at the estimated rate contained in 1,342
the certification rounded to the nearest one-fourth of one per 1,343
cent. The commissioner's certification applies only to the 1,344
board's proposal to levy an income tax at the election for which 1,345
the board requested the certification. If the board intends to 1,346
submit a proposal to levy an income tax at any other election, it 1,347
shall request another certification for that election in the 1,348
manner prescribed in this division. 1,349
(B)(1) Upon the receipt of a certification from the tax 1,351
commissioner under division (A) of this section, a majority of 1,352
the members of a board of education may adopt a resolution 1,353
proposing the levy of an annual tax for school district purposes 1,354
on the school district income of individuals and of estates. The 1,355
proposed levy may be for a continuing period of time or for a 1,356
specified number of years. The resolution shall set forth the 1,357
purpose for which the tax is to be imposed, the rate of the tax, 1,358
which shall be the rate set forth in the commissioner's 1,359
certification rounded to the nearest one-fourth of one per cent, 1,360
the number of years the tax will be levied or that it will be 1,361
levied for a continuing period of time, the date on which the tax 1,362
shall take effect, which shall be the first day of January of any 1,363
year following the year in which the question is submitted, and 1,364
the date of the election at which the proposal shall be submitted 1,365
to the electors of the district, which shall be on the date of a 1,366
primary, general, or special election the date of which is 1,367
consistent with section 3501.01 of the Revised Code. IF THE 1,369
BOARD OF EDUCATION CURRENTLY IMPOSES AN INCOME TAX PURSUANT TO 1,370
THIS CHAPTER THAT IS DUE TO EXPIRE AND A QUESTION IS SUBMITTED 1,371
UNDER THIS SECTION FOR A PROPOSED INCOME TAX TO TAKE EFFECT UPON 1,372
THE EXPIRATION OF THE EXISTING TAX, THE BOARD MAY SPECIFY IN THE 1,373
RESOLUTION THAT THE PROPOSED TAX RENEWS THE EXPIRING TAX AND IS 1,374
NOT AN ADDITIONAL INCOME TAX, PROVIDED THAT THE TAX RATE BEING 1,375
PROPOSED IS NO HIGHER THAN THE TAX RATE THAT IS CURRENTLY
33
IMPOSED.
(2) A board of education adopting a resolution under 1,377
division (B)(1) of this section proposing a school district 1,378
income tax for a continuing period of time and limited to the 1,379
purpose of current expenses may propose in that resolution to 1,380
reduce the rate or rates of one or more of the school district's 1,381
property taxes levied for a continuing period of time in excess 1,382
of the ten-mill limitation for the purpose of current expenses. 1,383
The reduction in the rate of a property tax may be any amount, 1,384
expressed in mills per one dollar in valuation, not exceeding the 1,385
rate at which the tax is authorized to be levied. The reduction 1,386
in the rate of a tax shall first take effect for the tax year 1,387
that includes the day on which the school district income tax 1,388
first takes effect, and shall continue for each tax year that 1,389
both the school district income tax and the property tax levy are 1,390
in effect. 1,391
In addition to the matters required to be set forth in the 1,393
resolution under division (B)(1) of this section, a resolution 1,394
containing a proposal to reduce the rate of one or more property 1,395
taxes shall state for each such tax the maximum rate at which it 1,396
currently may be levied and the maximum rate at which the tax 1,397
could be levied after the proposed reduction, expressed in mills 1,398
per one dollar in valuation, and that the tax is levied for a 1,399
continuing period of time. 1,400
If a board of education proposes to reduce the rate of one 1,402
or more property taxes under division (B)(2) of this section, the 1,403
board, when it makes the certification required under division 1,404
(A) of this section, shall designate the specific levy or levies 1,405
to be reduced, the maximum rate at which each levy currently is 1,406
authorized to be levied, and the rate by which each levy is 1,407
proposed to be reduced. The tax commissioner, when making the 1,408
certification to the board under division (A) of this section, 1,409
also shall certify the reduction in the total effective tax rate 1,410
for current expenses for each class of property that would have 1,411
34
resulted if the proposed reduction in the rate or rates had been 1,412
in effect the previous tax year. As used in this paragraph, 1,413
"effective tax rate" has the same meaning as in section 323.08 of 1,414
the Revised Code. 1,415
(C) A resolution adopted under division (B) of this 1,417
section shall go into immediate effect upon its passage, and no 1,418
publication of the resolution shall be necessary other than that 1,419
provided for in the notice of election. Immediately after its 1,420
adoption and at least seventy-five days prior to the election at 1,421
which the question will appear on the ballot, a copy of the 1,422
resolution shall be certified to the board of elections of the 1,423
proper county, which shall submit the proposal to the electors on 1,424
the date specified in the resolution. The form of the ballot 1,425
shall be as provided in section 5748.03 of the Revised Code. 1,426
Publication of notice of the election shall be made in one or 1,427
more newspapers of general circulation in the county once a week 1,428
for four consecutive weeks. The notice shall contain the time 1,429
and place of the election and the question to be submitted to the 1,430
electors. The question covered by the resolution shall be 1,431
submitted as a separate proposition, but may be printed on the 1,432
same ballot with any other proposition submitted at the same 1,433
election, other than the election of officers. 1,434
(D) No board of education shall submit the question of a 1,436
tax on school district income to the electors of the district 1,437
more than twice in any calendar year. If a board submits the 1,438
question twice in any calendar year, one of the elections on the 1,439
question shall be held on the date of the general election. 1,440
Sec. 5748.03. The form of the ballot on a question 1,449
submitted to the electors under section 5748.02 of the Revised 1,450
Code shall be as follows: 1,451
"Shall an annual income tax of ....... (state the proposed 1,453
rate of tax) on the school district income of individuals and of 1,454
estates be imposed by ....... (state the name of the school 1,455
district), for ....... (state the number of years the tax would 1,456
35
be levied, or that it would be levied for a continuing period of 1,457
time), beginning ....... (state the date the tax would first take 1,458
effect), for the purpose of ...... (state the purpose of the 1,459
tax)? 1,460
1,462
FOR THE TAX 1,463
1,464
AGAINST THE TAX 1,465
" 1,466
If the question submitted to electors PROPOSES TO RENEW AN 1,469
EXPIRING INCOME TAX, THE BALLOT SHALL BE MODIFIED BY ADDING THE 1,470
FOLLOWING LANGUAGE IMMEDIATELY AFTER THE NAME OF THE SCHOOL 1,471
DISTRICT THAT WOULD IMPOSE THE TAX: "TO RENEW AN INCOME TAX 1,472
EXPIRING AT THE END OF ........ (STATE THE LAST YEAR THE EXISTING 1,473
INCOME TAX MAY BE LEVIED)."
IF THE QUESTION includes a proposal under division (B)(2) 1,476
of section 5748.02 of the Revised Code to reduce the rate of one 1,477
or more school district property taxes, the ballot shall state 1,478
that the purpose of the school district income tax is for current 1,479
expenses, and the form of the ballot shall be modified by adding 1,480
the following language immediately after the statement of the 1,481
purpose of the proposed income tax: ", and shall the rate of an 1,482
existing tax on property, currently levied for the purpose of 1,483
current expenses at the rate of ....... mills, be REDUCED to 1,484
....... mills until any such time as the income tax is repealed." 1,485
In lieu of "for the tax" and "against the tax," the phrases "for 1,486
the issue" and "against the issue," respectively, shall be used. 1,487
If a board of education proposes a reduction in the rates of more 1,488
than one tax, the ballot language shall be modified accordingly 1,489
to express the rates at which those taxes currently are levied 1,490
and the rates to which the taxes will be reduced. 1,491
The board of elections shall certify the results of the 1,493
election to the board of education and to the tax commissioner. 1,494
If a majority of the electors voting on the question vote in 1,495
36
favor of it, the income tax, the applicable provisions of Chapter 1,496
5747. of the Revised Code, and the reduction in the rate or rates 1,497
of existing property taxes if the question included such a 1,498
reduction shall take effect on the date specified in the 1,499
resolution. If the question approved by the voters includes a 1,500
reduction in the rate of a school district property tax, the 1,501
board of education shall not levy the tax at a rate greater than 1,502
the rate to which the tax is reduced, unless the school district 1,503
income tax is repealed in an election under section 5748.04 of 1,504
the Revised Code. 1,505
If the rate at which a property tax is levied and collected 1,507
is reduced pursuant to a question approved under this section, 1,508
the tax commissioner shall compute the percentage required to be 1,509
computed for that tax under division (D) of section 319.301 of 1,510
the Revised Code each year the rate is reduced as if the tax had 1,511
been levied in the preceding year at the rate at which it has 1,512
been reduced. If the rate of a property tax increases due to the 1,513
repeal of the school district income tax pursuant to section 1,514
5748.04 of the Revised Code, the tax commissioner, for the first 1,515
year for which the rate increases, shall compute the percentage 1,516
as if the tax in the preceding year had been levied at the rate 1,517
at which the tax was authorized to be levied prior to any rate 1,518
reduction. 1,519
Section 2. That existing sections 133.18, 345.04, 511.28, 1,521
1545.21, 5705.192, 5705.194, 5705.197, 5705.21, 5705.25, 1,522
5705.251, 5705.71, 5748.02, and 5748.03 of the Revised Code are 1,524
hereby repealed. 1,525
Section 3. This act is hereby declared to be an emergency 1,527
measure necessary for the immediate preservation of the public 1,528
peace, health, and safety. The reason for this necessity is to 1,529
enable the ballot language included in the act to be available as 1,530
soon as possible to be used in preparing ballots for the November 1,531
1999 general election. Therefore, this act shall go into 1,532
immediate effect. 1,533