As Reported by the Senate Ways and Means Committee 1
123rd General Assembly 4
Regular Session H. B. No. 92 5
1999-2000 6
REPRESENTATIVES TERWILLEGER-O'BRIEN-SENATOR BLESSING 7
_________________________________________________________________ 9
A B I L L
To amend section 5705.191 of the Revised Code to 11
permit a simple majority of voters at a special 12
election to approve certain tax levies.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 13
Section 1. That section 5705.191 of the Revised Code be 15
amended to read as follows: 16
Sec. 5705.191. The taxing authority of any subdivision, 25
other than the board of education of a school district or the 26
taxing authority of a county school financing district, by a vote 27
of two-thirds of all its members, may declare by resolution that 28
the amount of taxes that may be raised within the ten-mill 29
limitation by levies on the current tax duplicate will be 30
insufficient to provide an adequate amount for the necessary 31
requirements of the subdivision, and that it is necessary to levy 32
a tax in excess of such limitation for any of the purposes in 33
section 5705.19 of the Revised Code, or to supplement the general 34
fund for the purpose of making appropriations for one or more of 35
the following purposes: public assistance, human or social 36
services, relief, welfare, hospitalization, health, and support 37
of general or tuberculosis hospitals, and that the question of 38
such additional tax levy shall be submitted to the electors of 39
the subdivision at a general, primary, or special election to be 40
held at a time therein specified. Such resolution shall not 41
include a levy on the current tax list and duplicate unless such 42
election is to be held at or prior to the general election day of 43
the current tax year. Such resolution shall conform to the 45
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requirements of section 5705.19 of the Revised Code, except that 46
a levy to supplement the general fund for the purposes of public 47
assistance, human or social services, relief, welfare, 48
hospitalization, health, or the support of general or 49
tuberculosis hospitals may not be for a longer period than ten 50
years. All other levies under this section may not be for a 51
longer period than five years unless a longer period is permitted 52
by section 5705.19 of the Revised Code, and the resolution shall 53
specify the date of holding such election, which shall not be 54
earlier than seventy-five days after the adoption and 55
certification of such resolution. The resolution shall go into 56
immediate effect upon its passage and no publication of the same 57
is necessary other than that provided for in the notice of 58
election. A copy of such resolution, immediately after its 59
passage, shall be certified to the board of elections of the 60
proper county or counties in the manner provided by section 61
5705.25 of the Revised Code, and such section shall govern the 62
arrangements for the submission of such question and other 63
matters with respect to such election, to which section 5705.25 64
of the Revised Code refers, excepting that such election shall be 65
held on the date specified in the resolution, which shall be 66
consistent with the requirements of section 3501.01 of the 67
Revised Code, provided that only one special election for the
submission of such question may be held in any one calendar year 68
and provided that a special election may be held upon the same 69
day a primary election is held. Publication of notice of such 70
election shall be made in one or more newspapers of general 71
circulation in the county once a week for four consecutive weeks. 72
If a majority of the electors voting on the question in an 74
election held on the day of a primary, presidential primary, or 75
general election, or fifty-five per cent of those voting on the 76
question at a special election held on any other day vote in 77
favor thereof, or, when the question is a levy proposed for 78
purposes under division (L) of section 5705.19 of the Revised 79
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Code, if a majority of those voting on the question at a special 80
election held on any other day vote in favor thereof, the taxing 81
authority of the subdivision may make the necessary levy within 82
such subdivision at the additional rate or at any lesser rate 83
outside the ten-mill limitation on the tax list and duplicate for 84
the purpose stated in the resolution. Such tax levy shall be 85
included in the next annual tax budget that is certified to the 86
county budget commission. 87
After the approval of such a levy by the electors, the 91
taxing authority of the subdivision may anticipate a fraction of 93
the proceeds of such levy and issue anticipation notes. In the 94
case of a continuing levy that is not levied for the purpose of
current expenses, notes may be issued at any time after approval 95
of the levy in an amount not more than fifty per cent of the 97
total estimated proceeds of the levy for the succeeding ten 98
years, less an amount equal to the fraction of the proceeds of 99
the levy previously anticipated by the issuance of anticipation 101
notes. In the case of a levy for a fixed period that is not for 102
the purpose of current expenses, notes may be issued at any time 103
after approval of the levy in an amount not more than fifty per 104
cent of the total estimated proceeds of the levy throughout the 105
remaining life of the levy, less an amount equal to the fraction 106
of the proceeds of the levy previously anticipated by the 107
issuance of anticipation notes. In the case of a levy for 108
current expenses, notes may be issued after the approval of the 109
levy by the electors and prior to the time when the first tax 110
collection from the levy can be made. Such notes may be issued 111
in an amount not more than fifty per cent of the total estimated 112
proceeds of the levy throughout the term of the levy in the case 113
of a levy for a fixed period, or fifty per cent of the total 114
estimated proceeds for the first ten years of the levy in the 115
case of a continuing levy.
No anticipation notes that increase the net indebtedness of 118
a county may be issued without the prior consent of the board of 119
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county commissioners of that county. The notes shall be issued 120
as provided in section 133.24 of the Revised Code, shall have 121
principal payments during each year after the year of their 122
issuance over a period not exceeding the life of the levy 123
anticipated, and may have a principal payment in the year of 124
their issuance.
"Taxing authority" and "subdivision" have the same meanings 126
as in section 5705.01 of the Revised Code. 127
This section is supplemental to and not in derogation of 129
sections 5705.20, 5705.21, and 5705.22 of the Revised Code. 130
Section 2. That existing section 5705.191 of the Revised 132
Code is hereby repealed. 133