As Introduced 1
123rd General Assembly 4
Regular Session H.B. No. 92 5
1999-2000 6
REPRESENTATIVE TERWILLEGER 7
8
A B I L L
To amend section 5705.191 of the Revised Code to 10
permit a simple majority of voters at a special 11
election to approve certain tax levies.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 12
Section 1. That section 5705.191 of the Revised Code be 14
amended to read as follows: 15
Sec. 5705.191. The taxing authority of any subdivision, 24
other than the board of education of a school district or the 25
taxing authority of a county school financing district, by a vote 26
of two-thirds of all its members, may declare by resolution that 27
the amount of taxes that may be raised within the ten-mill 28
limitation by levies on the current tax duplicate will be 29
insufficient to provide an adequate amount for the necessary 30
requirements of the subdivision, and that it is necessary to levy 31
a tax in excess of such limitation for any of the purposes in 32
section 5705.19 of the Revised Code, or to supplement the general 33
fund for the purpose of making appropriations for one or more of 34
the following purposes: public assistance, human or social 35
services, relief, welfare, hospitalization, health, and support 36
of general or tuberculosis hospitals, and that the question of 37
such additional tax levy shall be submitted to the electors of 38
the subdivision at a general, primary, or special election to be 39
held at a time therein specified. Such resolution shall not 40
include a levy on the current tax list and duplicate unless such 41
election is to be held at or prior to the general election day of 42
the current tax year. Such resolution shall conform to the 44
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requirements of section 5705.19 of the Revised Code, except that 45
a levy to supplement the general fund for the purposes of public 46
assistance, human or social services, relief, welfare, 47
hospitalization, health, or the support of general or 48
tuberculosis hospitals may not be for a longer period than ten 49
years. All other levies under this section may not be for a 50
longer period than five years unless a longer period is permitted 51
by section 5705.19 of the Revised Code, and the resolution shall 52
specify the date of holding such election, which shall not be 53
earlier than seventy-five days after the adoption and 54
certification of such resolution. The resolution shall go into 55
immediate effect upon its passage and no publication of the same 56
is necessary other than that provided for in the notice of 57
election. A copy of such resolution, immediately after its 58
passage, shall be certified to the board of elections of the 59
proper county or counties in the manner provided by section 60
5705.25 of the Revised Code, and such section shall govern the 61
arrangements for the submission of such question and other 62
matters with respect to such election, to which section 5705.25 63
of the Revised Code refers, excepting that such election shall be 64
held on the date specified in the resolution, which shall be 65
consistent with the requirements of section 3501.01 of the 66
Revised Code, provided that only one special election for the
submission of such question may be held in any one calendar year 67
and provided that a special election may be held upon the same 68
day a primary election is held. Publication of notice of such 69
election shall be made in one or more newspapers of general 70
circulation in the county once a week for four consecutive weeks. 71
If a majority of the electors voting on the question in an 73
election held on the day of a primary, presidential primary, or 74
general election, or fifty-five per cent of those voting on the 75
question at a special election held on any other day vote in 76
favor thereof, or, when the question is a levy proposed for 77
purposes under division (L) of section 5705.19 of the Revised 78
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Code, if a majority of those voting on the question at a special 79
election held on any other day vote in favor thereof, the taxing 80
authority of the subdivision may make the necessary levy within 81
such subdivision at the additional rate or at any lesser rate 82
outside the ten-mill limitation on the tax list and duplicate for 83
the purpose stated in the resolution. Such tax levy shall be 84
included in the next annual tax budget that is certified to the 85
county budget commission. 86
After the approval of such a levy by the electors, the 90
taxing authority of the subdivision may anticipate a fraction of 92
the proceeds of such levy and issue anticipation notes. In the 93
case of a continuing levy that is not levied for the purpose of
current expenses, notes may be issued at any time after approval 94
of the levy in an amount not more than fifty per cent of the 96
total estimated proceeds of the levy for the succeeding ten 97
years, less an amount equal to the fraction of the proceeds of 98
the levy previously anticipated by the issuance of anticipation 100
notes. In the case of a levy for a fixed period that is not for 101
the purpose of current expenses, notes may be issued at any time 102
after approval of the levy in an amount not more than fifty per 103
cent of the total estimated proceeds of the levy throughout the 104
remaining life of the levy, less an amount equal to the fraction 105
of the proceeds of the levy previously anticipated by the 106
issuance of anticipation notes. In the case of a levy for 107
current expenses, notes may be issued after the approval of the 108
levy by the electors and prior to the time when the first tax 109
collection from the levy can be made. Such notes may be issued 110
in an amount not more than fifty per cent of the total estimated 111
proceeds of the levy throughout the term of the levy in the case 112
of a levy for a fixed period, or fifty per cent of the total 113
estimated proceeds for the first ten years of the levy in the 114
case of a continuing levy.
No anticipation notes that increase the net indebtedness of 117
a county may be issued without the prior consent of the board of 118
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county commissioners of that county. The notes shall be issued 119
as provided in section 133.24 of the Revised Code, shall have 120
principal payments during each year after the year of their 121
issuance over a period not exceeding the life of the levy 122
anticipated, and may have a principal payment in the year of 123
their issuance.
"Taxing authority" and "subdivision" have the same meanings 125
as in section 5705.01 of the Revised Code. 126
This section is supplemental to and not in derogation of 128
sections 5705.20, 5705.21, and 5705.22 of the Revised Code. 129
Section 2. That existing section 5705.191 of the Revised 131
Code is hereby repealed. 132