Am. Sub. H. B. No. 129 As Passed by the House

REPRESENTATIVES Webster, Boccieri, Peterson, Cates, Jolivette, Hughes, Allen, Husted, Calvert, Hoops, Faber, Carey, Carano, Coates, D. Miller, Schmidt, Ogg, Hartnett, Seitz, Hagan, Collier, Sulzer, Perry, Raga, Otterman, Barrett, Niehaus, Sferra, Schneider, Flowers, Fedor, Young

A BILL

To amend sections 118.13, 325.03, 325.14, 325.15,

3315.40, 3316.12, 3318.07, 5705.281, 5705.29,

5705.30, 5705.31, 5705.32, 5705.34, 5705.341,

5705.35, 5705.38, and 5705.51 of the Revised Code

to permit a county budget commission to waive the

requirement that a taxing authority adopt a tax

budget for a subdivision or taxing unit, and to

correct printing errors in county official salary

schedules.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That sections 118.13, 325.03, 325.14, 325.15,	10
3315.40, 3316.12, 3318.07, 5705.281, 5705.29, 5705.30, 5705.31,	11
5705.32, 5705.34, 5705.341, 5705.35, 5705.38, and 5705.51 of the	12
Revised Code be amended to read as follows:	13

Sec. 118.13. (A) No appropriation measure may be adopted	14
contrary to the financial plan approved by the financial planning	15
and supervision commission. Any existing appropriation measure	16
inconsistent with the approved financial plan is ineffective for	17
purposes of any expenditures to the extent it authorizes	18
expenditures in excess of the revenues available after approval of	19
the financial plan, and shall be amended promptly by the	20
legislative authority of the municipal corporation, county, or	21
township to be consistent with the financial plan. Any	22
appropriation measure prior to approval by the legislative	23
authority of the municipal corporation, county, or township shall	24
be submitted to the commission or, when authorized by the	25
commission, the financial supervisor for review to determine	26
whether the measure is consistent with the financial plan. The	27
municipal corporation, county, or township, through the	28
appropriate representatives of the legislative authority and the	29
fiscal officer, shall cooperate with the commission or the	30
financial supervisor in such review. The commission or the	31
financial supervisor shall advise of any modifications in such	32
appropriation measure deemed necessary to conform to the financial	33
plan.	34

(B) Prior to giving a certificate of estimated resources or	35
amendment thereof to the municipal corporation, county, or	36
township, the county budget commission shall consult with the	37
commission, and the commission shall revise such certificate or	38
amended certificate in any respect in which the certificate or	39
amended certificate is, in its judgment, inconsistent with the	40
financial plan.	41

(C) Any tax budget of the municipal corporation, county, or	42
township shall be consistent with the financial plan approved by	43
the commission. Before submitting the tax budget to the county	44
auditor, the municipal corporation, county, or township shall	45
submit such tax budget to the commission and shall cooperate with	46
the commission in its review of such tax budget. The municipal	47
corporation, county, or township shall make such modifications in	48
the tax budget as the commission determines to be necessary to	49
conform to the financial plan. If the municipal corporation,	50
county, or township fails to make such modifications, the	51
commission shall certify to the budget commission the	52
modifications necessary to conform to the financial plan, and the	53
budget commission shall make such modifications. This division	54
does not apply to a county, township, or municipal corporation for	55
which the county budget commission has waived the requirement to	56
adopt a tax budget pursuant to section 5705.281 of the Revised	57
Code.	58

(D) Nothing in this section, and no delay or failure or	59
refusal to act under or comply with the provisions of this	60
section, delays, modifies, or affects the expenditure restrictions	61
contained in section 118.12 of the Revised Code.	62

(E) For purposes of the financial plan, tax budgets, and	63
certificates of estimated resources, the revenue estimates shall	64
not include revenues conditioned upon future favorable action by	65
the electorate of the municipal corporation, county, or township	66
or by the general assembly or congress, other than appropriations	67
of moneys for existing and continuing programs at current levels.	68
The estimate of revenues for any month shall separately state and	69
designate as conditional those revenues which are conditioned upon	70
the future issuance of debt obligations, transfers of funds,	71
advances from funds, payments or reimbursements from the sale of	72
debt obligations, sale of capital assets of the municipal	73
corporation, county, or township, increases in utility rates and	74
other charges, or imposition or increase in taxes, and shall be	75
accompanied by documentation showing that the council or official	76
with authority to act to achieve realization of such conditional	77
revenues ~~have~~has acted in time for realization of such revenues	78
in the month or months indicated. In any event, there shall not	79
be included any source or amount which in the judgment of the	80
commission, or when authorized by the commission, the financial	81
supervisor, is uncertain of realization to form a proper basis for	82
financial planning or budgeting.	83

Sec. 325.03. Each county auditor shall be classified, for	84
salary purposes, according to the population of the county. All	85
county auditors shall receive annual compensation in accordance	86
with the following schedules and in accordance with section	87
325.18 of the Revised Code:	88

(A) CLASSIFICATION AND COMPENSATION SCHEDULE

FOR ~~CALENDER~~ CALENDAR YEAR 2000

Class

Population Range

Compensation

1	1 - 20,000	$39,368	92
2	20,001 - 40,000	41,706	93
3	40,001 - 55,000	43,911	94
4	55,001 - 70,000	45,376	95
5	70,001 - 85,000	46,876	96
6	85,001 - 95,000	51,801	97
7	95,001 - 105,000	53,383	98
8	105,001 - 125,000	54,927	99
9	125,001 - 175,000	57,950	100
10	175,001 - 275,000	59,911	101
11	275,001 - 400,000	65,004	102
12	400,001 - 550,000	67,213	103
13	550,001 - 1,000,000	69,267	104
14	Over 1,000,000	71,225	105

(B) CLASSIFICATION AND COMPENSATION SCHEDULE

106

FOR ~~CALENDER~~ CALENDAR YEAR ~~2000~~ 2001

107

Class

Population Range

Compensation

108

1	1 - 20,000	$40,549	109
2	20,001 - 40,000	42,957	110
3	40,001 - 55,000	45,228	111
4	55,001 - 70,000	46,737	112
5	70,001 - 85,000	48,282	113
6	85,001 - 95,000	53,356	114
7	95,001 - 105,000	54,983	115
8	105,001 - 125,000	56,575	116
9	125,001 - 175,000	59,690	117
10	175,001 - 275,000	61,708	118
11	275,001 - 400,000	66,953	119
12	400,001 - 550,000	69,229	120
13	550,001 -1,000,000	71,345	121
14	Over 1,000,000	73,362	122

123

FOR ~~CALENDER~~ CALENDAR YEAR 2002

124

Class	Population Range	Compensation	125
1	1 - 20,000	$41,765	126
2	20,001 - 40,000	44,246	127
3	40,001 - 55,000	46,585	128
4	55,001 - 70,000	48,139	129
5	70,001 - 85,000	49,731	130
6	85,001 - 95,000	54,957	131
7	95,001 - 105,000	56,633	132
8	105,001 - 125,000	58,272	133
9	125,001 - 175,000	61,480	134
10	175,001 - 275,000	63,560	135
11	275,001 - 400,000	68,962	136
12	400,001 - 550,000	71,306	137
13	550,001 -1,000,000	73,485	138
14	Over 1,000,000	75,563	139

(D) CLASSIFICATION AND COMPENSATION SCHEDULE

140

AFTER ~~CALENDER~~ CALENDAR YEAR ~~2000~~ 2002

141

Class	Population Range	Compensation	142
1	1 - 20,000	$45,573	143
2	20,001 - 35,000	47,983	144
3	35,001 - 55,000	49,584	145
4	55,001 - 95,000	58,332	146
5	95,001 - 200,000	65,466	147
6	200,001 - 400,000	73,445	148
7	400,001 - 1,000,000	77,829	149
8	1,000,001 or more	80,164	150

Sec. 325.14. (A) Each county engineer shall be classified,	151
for salary purposes, according to the population of the county.	152
All county engineers shall receive annual compensation in	153
accordance with the following schedules and in accordance with	154
section 325.18 of the Revised Code:	155

CLASSIFICATION AND COMPENSATION SCHEDULE

157

FOR ~~CALENDER~~ CALENDAR YEAR 2000 FOR

158

COUNTY ENGINEERS WITH A PRIVATE PRACTICE

159

Class	Population Range	Compensation	160
1	1 - 20,000	$44,898	161
2	20,001 - 40,000	46,893	162
3	40,001 - 55,000	48,889	163
4	55,001 - 70,000	50,884	164
5	70,001 - 85,000	52,215	165
6	85,001 - 95,000	53,545	166
7	95,001 - 105,000	54,875	167
8	105,001 - 125,000	55,707	168
9	125,001 - 175,000	57,370	169
10	175,001 - 275,000	59,033	170
11	275,001 - 400,000	60,695	171
12	400,001 - 600,000	62,358	172
13	600,001 - 1,000,000	64,021	173
14	Over 1,000,000	66,516	174

CLASSIFICATION AND COMPENSATION SCHEDULE

175

FOR ~~CALENDER~~ CALENDAR YEAR 2000 FOR

176

COUNTY ENGINEERS ~~WITH~~ WITHOUT A PRIVATE PRACTICE

177

Class	Population Range	Compensation	178
1	1 - 20,000	$64,694	179
2	20,001 - 40,000	66,690	180
3	40,001 - 55,000	68,686	181
4	55,001 - 70,000	70,681	182
5	70,001 - 85,000	72,011	183
6	85,001 - 95,000	73,342	184
7	95,001 - 105,000	74,672	185
8	105,001 - 125,000	75,503	186
9	125,001 - 175,000	77,166	187
10	175,001 - 275,000	78,829	188
11	275,001 - 400,000	80,492	189
12	400,001 - 600,000	82,155	190
13	600,001 - 1,000,000	83,818	191
14	Over 1,000,000	86,312	192

CLASSIFICATION AND COMPENSATION SCHEDULE

193

FOR ~~CALENDER~~ CALENDAR YEAR ~~2000~~ 2001 FOR

194

COUNTY ENGINEERS WITH A PRIVATE PRACTICE

195

Class	Population Range	Compensation	196
1	1 - 20,000	$48,300	197
2	20,001 - 35,000	50,356	198
3	35,001 - 55,000	52,411	199
4	55,001 - 95,000	56,521	200
5	95,001 - 200,000	60,803	201
6	200,001 - 400,000	64,229	202
7	400,001 - 1,000,000	68,510	203
8	1,000,001 or more	71,182	204

CLASSIFICATION AND COMPENSATION SCHEDULE

205

FOR ~~CALENDER~~ CALENDAR YEAR ~~2000~~ 2001 FOR

206

COUNTY ENGINEERS ~~WITH~~ WITHOUT A PRIVATE PRACTICE

207

Class	Population Range	Compensation	208
1	1 - 20,000	$68,691	209
2	20,001 - 35,000	70,746	210
3	35,001 - 55,000	72,801	211
4	55,001 - 95,000	76,912	212
5	95,001 - 200,000	81,193	213
6	200,001 - 400,000	84,619	214
7	400,001 - 1,000,000	88,901	215
8	1,000,001 or more	91,568	216

Such salary may be paid monthly out of the general county	217
fund or out of the county's share of the fund derived from the	218
receipts from motor vehicle licenses, as distributed by section	219
4501.04 of the Revised Code, and the county's share of the fund	220
derived from the motor vehicle fuel tax, as distributed by section	221
5735.27 of the Revised Code, as the board of county commissioners	222
directs, upon the warrant of the county auditor and shall be in	223
lieu of all fees, costs, per diem or other allowances, and other	224
perquisites, of whatever kind, which any engineer collects and	225
receives. The engineer shall be the county tax map draftperson,	226
but shall receive no additional compensation for performing the	227
duties of that position. When the engineer performs service in	228
connection with ditches or drainage works, the engineer shall	229
charge and collect the per diem allowances or other fees provided	230
by law and shall pay all of those allowances and fees, monthly,	231
into the county treasury to the credit of the general county fund.	232
The engineer shall pay into the county treasury all allowances and	233
fees collected when the engineer performs services under sections	234
315.28 to 315.34 of the Revised Code.	235

(B) A county engineer may elect to engage or not to engage	236
in the private practice of engineering or surveying before the	237
commencement of each new term of office, and a county engineer who	238
elects not to engage in the private practice of engineering or	239
surveying may, for a period of six months after taking office,	240
engage in the private practice of engineering or surveying for the	241
purpose of concluding the affairs of private practice without any	242
diminution of salary as provided in division (A) of this section	243
and in section 325.18 of the Revised Code.	244

Sec. 325.15. (A) Each coroner shall be classified, for	245
salary purposes, according to the population of the county. All	246
coroners shall receive annual compensation in accordance with the	247
following schedules and in accordance with section 325.18 of the	248
Revised Code:	249

CLASSIFICATION AND COMPENSATION SCHEDULE

250

FOR ~~CALENDER~~ CALENDAR YEAR 2000 FOR

251

CORONERS WITH A PRIVATE PRACTICE

252

Class

Population Range

Compensation

253

1	1 - 20,000	$16,628	254
2	20,001 - 40,000	18,293	255
3	40,001 - 55,000	20,786	256
4	55,001 - 70,000	23,280	257
5	70,001 - 85,000	25,774	258
6	85,001 - 95,000	31,595	259
7	95,001 - 105,000	34,089	260
8	105,001 - 125,000	36,584	261
9	125,001 - 175,000	39,909	262
10	175,001 - 275,000	42,404	263
11	275,001 - 400,000	49,054	264
12	400,001 - 600,000	52,380	265
13	600,001 - 1,000,000	55,706	266
14	Over 1,000,000	59,032	267

CLASSIFICATION AND COMPENSATION SCHEDULE

268

FOR ~~CALENDER~~ CALENDAR YEAR 2000 FOR

269

CORONERS ~~WITH~~ WITHOUT A PRIVATE PRACTICE

270

Class

Population Range

Compensation

271

10	175,001 - 275,000	$95,815	272
11	275,001 - 400,000	95,815	273
12	400,001 - 600,000	95,815	274
13	600,001 - 1,000,000	95,815	275
14	Over 1,000,000	95,815	276

CLASSIFICATION AND COMPENSATION SCHEDULE

277

FOR CALENDAR YEAR 2001 FOR

278

CORONERS WITH A PRIVATE PRACTICE

279

Class

Population Range

Compensation

280

1	1 - 20,000	$18,842	281
2	20,001 - 35,000	21,410	282
3	35,001 - 55,000	23,978	283
4	55,001 - 95,000	35,112	284
5	95,001 - 200,000	43,676	285
6	200,001 - 400,000	53,951	286
7	400,001 - 1,000,000	60,803	287
8	1,000,001 or more	64,451	288

CLASSIFICATION AND COMPENSATION SCHEDULE

289

FOR CALENDAR YEAR 2001 FOR

290

CORONERS WITHOUT A PRIVATE PRACTICE

291

Class

Population Range

Compensation

292

5	175,001 - 200,000	98,689	293
6	200,001 - 400,000	98,689	294
7	400,001 - 1,000,000	101,085	295
8	1,000,001 or more	103,480	296

(B) A coroner in a county with a population of one	297
hundred seventy-five thousand one or more shall not engage in the	298
private practice of medicine unless, before taking office, the	299
coroner notifies the board of county commissioners of the	300
intention to engage in that private practice.	301

A coroner in a county with a population of one hundred	302
seventy-five thousand one or more shall elect to engage or not to	303
engage in the private practice of medicine before the commencement	304
of each new term of office, and a coroner in such a county who	305
engages in the private practice of medicine but who intends not to	306
engage in the private practice of medicine during the coroner's	307
next term of office shall so notify the board of county	308
commissioners as specified in this division. For a period of six	309
months after taking office, a coroner who elects not to engage in	310
the private practice of medicine may engage in the private	311
practice of medicine, without any reduction of the salary as	312
provided in division (A) of this section and in section 325.18 of	313
the Revised Code, for the purpose of concluding the affairs of the	314
coroner's private practice of medicine.	315

Sec. 3315.40. The board of education of a city, local,	316
exempted village, or joint vocational school district or the	317
governing board of any educational service center may establish an	318
education foundation fund. Moneys in the fund shall consist of	319
proceeds paid into the fund under division (B) of section 3313.36	320
of the Revised Code. In addition, by resolution adopted by a	321
majority of its members, a city, local, exempted village, or joint	322
vocational board may annually direct the school district treasurer	323
to pay into the education foundation fund an amount from the	324
school district general fund not to exceed one-half of one per	325
cent of the total ~~estimated~~ appropriations ~~included in~~of the	326
school ~~district's tax budget adopted pursuant to section 5705.28~~	327
~~of the Revised Code~~district as estimated by the board at the time	328
the resolution is adopted or as set forth in the annual	329
appropriation measure as most recently amended or supplemented;	330
and any governing board, by resolution adopted by a majority of	331
its members, may annually direct the service center treasurer to	332
pay into the education foundation fund an amount not to exceed	333
one-half of one per cent of the funds received by the governing	334
board pursuant to section 3317.11 of the Revised Code.	335

Income from the investment of moneys in the fund shall be	336
paid into the fund. A board, by resolution adopted by a majority	337
of its members, may accept a trust created under section 3315.41	338
of the Revised Code for the investment of money in the educational	339
foundation fund and direct the school district or service center	340
treasurer to pay to the trustee, the initial trust principal	341
contemplated by the instrument creating the trust. A board that	342
has accepted a trust created under section 3315.41 of the Revised	343
Code may do any of the following by resolution adopted by a	344
majority of its members: direct the school district or service	345
center treasurer to pay additional amounts to the trust principal,	346
amend the trust, revoke the trust, or provide for payment of	347
compensation to the trustee.	348

Moneys in the fund shall be expended only by resolution	349
adopted by a majority of the members of the board for operating or	350
capital costs of any existing or new and innovative program	351
designed to enhance or promote education within the district or	352
service center, such as scholarships for students or teachers.	353

A board of education or governing board may appoint a	354
committee of administrators to administer the education foundation	355
fund and to make recommendations for the use of the fund. Members	356
of the committee shall serve at the discretion of the appointing	357
board. Members shall receive no compensation, but may be	358
reimbursed for actual and necessary expenses incurred in the	359
performance of their official duties.	360

Sec. 3316.12. (A) No appropriation measure may be adopted	361
nor any expenditure made contrary to the financial recovery plan	362
adopted by a school district financial planning and supervision	363
commission. Any existing appropriation measure inconsistent with	364
the adopted financial recovery plan is ineffective for purposes of	365
any expenditures to the extent that it authorizes expenditures in	366
excess of the revenues available after adoption of the financial	367
recovery plan, and, if not amended by the commission, shall be	368
amended promptly by the board of education of the school district	369
to be consistent with the plan. Any appropriation measure prior	370
to approval by the board of education of the school district shall	371
be submitted to the commission for review to determine whether the	372
measure is consistent with the financial recovery plan. The	373
school district, through the appropriate representatives of the	374
board of education and the fiscal officer, shall cooperate with	375
the commission in this review. The commission shall report any	376
modifications in the appropriation measure considered necessary to	377
conform to the financial recovery plan.	378

(B) Prior to giving a certificate of estimated resources or	379
amendment of it to the school district, the county budget	380
commission shall consult with the commission, and the commission	381
shall revise the certificate or amended certificate in any respect	382
in which the certificate or amended certificate is, in its	383
judgment, inconsistent with the financial recovery plan.	384

(C) Any tax budget of the school district shall be	385
consistent with the financial recovery plan approved by the	386
commission. Before submitting a tax budget to the county auditor,	387
the school district board of education shall submit the tax budget	388
to the commission for amendments. The commission shall make such	389
modifications in the tax budget as the commission determines to be	390
necessary to conform to the financial recovery plan. This division	391
does not apply to a school district for which the county budget	392
commission has waived the requirement to adopt a tax budget	393
pursuant to section 5705.281 of the Revised Code.	394

(D) For purposes of the financial recovery plan, tax	395
budgets, and certificates of estimated resources, the revenue	396
estimates shall not include revenues conditioned upon future	397
favorable action by the electorate of the school district or by	398
the general assembly or congress, other than appropriations of	399
moneys for existing and continuing programs at current levels. The	400
estimate of revenues for any month shall separately state and	401
designate as conditional those revenues that are conditioned upon	402
the future issuance of debt obligations, transfers of funds,	403
advances from funds, payments or reimbursements from the sale of	404
debt obligations, sale of capital assets of the school district,	405
increases in or implementation of fees or other charges, or	406
imposition of or increases in taxes, and shall be accompanied by	407
documentation showing that the officials with authority to act to	408
achieve realization of such conditional revenues have acted in	409
time for realization of such revenues in the month or months	410
indicated. In any event, there shall not be included any source	411
or amount that in the judgment of the commission is uncertain of	412
realization to form a proper basis for financial planning or	413
budgeting.	414

Sec. 3318.07. The board of elections shall certify the	415
result of the election to the tax commissioner, to the auditor of	416
the county or counties in which the school district is located, to	417
the treasurer of the school district board, and to the Ohio school	418
facilities commission. The necessary tax levy for debt service on	419
the bonds shall be included in the annual tax budget that is	420
certified to the county budget commission or, if adoption of the	421
tax budget is waived under section 5705.281 of the Revised Code,	422
included among the tax rates required to be provided to the budget	423
commission under that section.	424

Sec. 5705.281. IfNotwithstanding section 5705.28 of the	425
Revised Code, the county budget ~~commission has provided for the~~	426
~~apportionment of the county undivided local government fund and~~	427
~~the county undivided local government revenue assistance fund~~	428
~~under an alternative method or formula basis pursuant to sections~~	429
~~5747.53 and 5747.63 of the Revised Code for any fiscal year, the~~	430
commission, by an affirmative vote of a majority of the	431
commission, including an affirmative vote by the county auditor,	432
may waive the requirement that the taxing authority of a	433
subdivision or other taxing unit ~~entitled to a share of such fund~~	434
adopt a tax budget as provided under section ~~5709.28~~5705.28 of	435
the Revised Code, ~~or may permit~~but shall require such a taxing	436
authority to ~~adopt a tax budget containing only~~provide such	437
information as may be required by the commission to ~~apportion~~	438
~~those funds under the alternative method or formula,~~	439
~~notwithstanding any provision for a tax budget in the resolution~~	440
~~approving the alternative method or formula~~perform its duties	441
under this chapter, including the rate of each of the	442
subdivision's or taxing unit's tax levies as divided under section	443
5705.04 of the Revised Code.	444

Sec. 5705.29. This section does not apply to a subdivision or	445
taxing unit for which the county budget commission has waived the	446
requirement to adopt a tax budget pursuant to section 5705.281 of	447
the Revised Code. The tax budget shall present the following	448
information in such detail as is prescribed by the auditor of	449
state~~, unless an alternative form of the budget is permitted under~~	450
~~section 5705.281 of the Revised Code~~:	451

(A)(1) A statement of the necessary current operating	452
expenses for the ensuing fiscal year for each department and	453
division of the subdivision, classified as to personal services	454
and other expenses, and the fund from which such expenditures are	455
to be made. Except in the case of a school district, this	456
estimate may include a contingent expense not designated for any	457
particular purpose, and not to exceed three per cent of the total	458
amount of appropriations for current expenses. In the case of a	459
school district, this estimate may include a contingent expense	460
not designated for any particular purpose and not to exceed	461
thirteen per cent of the total amount of appropriations for	462
current expenses.	463

(2) A statement of the expenditures for the ensuing fiscal	464
year necessary for permanent improvements, exclusive of any	465
expense to be paid from bond issues, classified as to the	466
improvements contemplated by the subdivision and the fund from	467
which such expenditures are to be made;	468

(3) The amounts required for the payment of final judgments;

469

(4) A statement of expenditures for the ensuing fiscal year	470
necessary for any purpose for which a special levy is authorized,	471
and the fund from which such expenditures are to be made;	472

(5) Comparative statements, so far as possible, in parallel	473
columns of corresponding items of expenditures for the current	474
fiscal year and the two preceding fiscal years.	475

(B)(1) An estimate of receipts from other sources than the	476
general property tax during the ensuing fiscal year, which shall	477
include an estimate of unencumbered balances at the end of the	478
current fiscal year, and the funds to which such estimated	479
receipts are credited;	480

(2) The amount each fund requires from the general property	481
tax, which shall be the difference between the contemplated	482
expenditure from the fund and the estimated receipts, as provided	483
in this section. The section of the Revised Code under which the	484
tax is authorized shall be set forth.	485

(3) Comparative statements, so far as possible, in parallel	486
columns of taxes and other revenues for the current fiscal year	487
and the two preceding fiscal years.	488

(C)(1) The amount required for debt charges;

489

(2) The estimated receipts from sources other than the tax	490
levy for payment of such debt charges, including the proceeds of	491
refunding bonds to be issued to refund bonds maturing in the next	492
succeeding fiscal year;	493

(3) The net amount for which a tax levy shall be made,	494
classified as to bonds authorized and issued prior to January 1,	495
1922, and those authorized and issued subsequent to such date, and	496
as to what portion of the levy will be within and what in excess	497
of the ten-mill limitation.	498

(D) An estimate of amounts from taxes authorized to be	499
levied in excess of the ten-mill limitation on the tax rate, and	500
the fund to which such amounts will be credited, together with the	501
sections of the Revised Code under which each such tax is exempted	502
from all limitations on the tax rate.	503

(E)(1) A board of education may include in its budget for	504
the fiscal year in which a levy proposed under section 5705.194,	505
5705.21, or 5705.213, or the original levy under section 5705.212	506
of the Revised Code is first extended on the tax list and	507
duplicate an estimate of expenditures to be known as a voluntary	508
contingency reserve balance, which shall not be greater than	509
twenty-five per cent of the total amount of the levy estimated to	510
be available for appropriation in such year.	511

(2) A board of education may include in its budget for the	512
fiscal year following the year in which a levy proposed under	513
section 5705.194, 5705.21, or 5705.213, or the original levy under	514
section 5705.212 of the Revised Code is first extended on the tax	515
list and duplicate an estimate of expenditures to be known as a	516
voluntary contingency reserve balance, which shall not be greater	517
than twenty per cent of the amount of the levy estimated to be	518
available for appropriation in such year.	519

(3) Except as provided in division (E)(4) of this section,	520
the full amount of any reserve balance the board includes in its	521
budget shall be retained by the county auditor and county	522
treasurer out of the first semiannual settlement of taxes until	523
the beginning of the next succeeding fiscal year, and thereupon,	524
with the depository interest apportioned thereto, it shall be	525
turned over to the board of education, to be used for the purposes	526
of such fiscal year.	527

(4) A board of education, by a two-thirds vote of all	528
members of the board, may appropriate any amount withheld as a	529
voluntary contingency reserve balance during the fiscal year for	530
any lawful purpose, provided that prior to such appropriation the	531
board of education has authorized the expenditure of all amounts	532
appropriated for contingencies under section 5705.40 of the	533
Revised Code. Upon request by the board of education, the county	534
auditor shall draw a warrant on the district's account in the	535
county treasury payable to the district in the amount requested.	536

(F)(1) A board of education may include a spending reserve	537
in its budget for fiscal years ending on or before June 30, 2002.	538
The spending reserve shall consist of an estimate of expenditures	539
not to exceed the district's spending reserve balance. A	540
district's spending reserve balance is the amount by which the	541
designated percentage of the district's estimated personal	542
property taxes to be settled during the calendar year in which the	543
fiscal year ends exceeds the estimated amount of personal property	544
taxes to be so settled and received by the district during that	545
fiscal year. Moneys from a spending reserve shall be appropriated	546
in accordance with section 133.301 of the Revised Code.	547

(2) For the purposes of computing a school district's	548
spending reserve balance for a fiscal year, the designated	549
percentage shall be as follows:	550

Fiscal year ending in:	Designated percentage	551
1998	50%	552
1999	40%	553
2000	30%	554
2001	20%	555
2002	10%	556

(G) Except as otherwise provided in this division, the	557
county budget commission shall not reduce the taxing authority of	558
a subdivision as a result of the creation of a reserve balance	559
account. Except as otherwise provided in this division, the	560
county budget commission shall not consider the amount in a	561
reserve balance account of a township, county, or municipal	562
corporation as an unencumbered balance or as revenue for the	563
purposes of division (E)(3) or (4) of section 5747.51 or division	564
(E)(3) or (4) of section 5747.62 of the Revised Code. The county	565
budget commission may require documentation of the reasonableness	566
of the reserve balance held in any reserve balance account. The	567
commission shall consider any amount in a reserve balance account	568
that it determines to be unreasonable as unencumbered and as	569
revenue for the purposes of sections 5747.51 and 5747.62 of the	570
Revised Code and may take such amounts into consideration when	571
determining whether to reduce the taxing authority of a	572
subdivision.	573

Sec. 5705.30. This section does not apply to a subdivision	574
for which the county budget commission has waived the requirement	575
to adopt a tax budget under section 5705.281 of the Revised Code.	576

In addition to the information required by section 5705.29 of	577
the Revised Code, the budget of each subdivision and school	578
library district shall include such other information as is	579
prescribed by the auditor of state ~~unless an alternative form of~~	580
~~the budget is permitted under section 5705.281 of the Revised~~	581
~~Code~~. At least two copies of the budget shall be filed in the	582
office of the fiscal officer of the subdivision for public	583
inspection not less than ten days before its adoption by the	584
taxing authority, and such taxing authority shall hold at least	585
one public hearing thereon, of which public notice shall be given	586
by at least one publication not less than ten days prior to the	587
date of hearing in the official publication of such subdivision,	588
or in a newspaper having general circulation in the subdivision.	589
The budget, after adoption, shall be submitted to the county	590
auditor on or before the twentieth day of July, or in the case of	591
a school district, by the twentieth day of January. The tax	592
commissioner may prescribe a later date for the submission of a	593
subdivision's tax budget. Any subdivision that fails to submit	594
its budget to the county auditor on or before the twentieth day of	595
July, unless the commissioner on or before the twentieth day of	596
July prescribes a later date for submission of the budget by that	597
subdivision, shall not receive an apportionment from the undivided	598
local government fund distribution for the ensuing calendar year,	599
unless upon review of the matter the commissioner determines that	600
the budget was adopted by the subdivision on or before the	601
fifteenth day of July, but was not submitted to the county auditor	602
by the twentieth day of July or the later time prescribed by the	603
commissioner because of ministerial error by the subdivision or	604
its officers, employees, or other representatives.	605

Sec. 5705.31. The county auditor shall present to the county	606
budget commission the annual tax budgets submitted under sections	607
5705.01 to 5705.47 of the Revised Code, together with an estimate	608
prepared by the auditor of the amount of any state levy, the rate	609
of any school tax levy as previously determined, the tax	610
commissioner's estimate of the amount to be received in the county	611
library and local government support fund, the tax rates provided	612
under section 5705.281 of the Revised Code if adoption of the tax	613
budget was waived under that section, and such other information	614
as the commission requests or the tax commissioner prescribes. The	615
budget commission shall examine such budget and ascertain the	616
total amount proposed to be raised in the county for the purposes	617
of each subdivision and other taxing units in the county.	618

The commission shall ascertain that the following levies have	619
been properly authorized and, if so authorized, shall approve them	620
without modification:	621

(A) All levies in excess of the ten-mill limitation;

622

(B) All levies for debt charges not provided for by levies	623
in excess of the ten-mill limitation, including levies necessary	624
to pay notes issued for emergency purposes;	625

(C) The levies prescribed by division (B) of sections 742.33	626
and 742.34 of the Revised Code;	627

(D) Except as otherwise provided in this division, a minimum	628
levy within the ten-mill limitation for the current expense and	629
debt service of each subdivision or taxing unit, which shall equal	630
two-thirds of the average levy for current expenses and debt	631
service allotted within the fifteen-mill limitation to such	632
subdivision or taxing unit during the last five years the	633
fifteen-mill limitation was in effect unless such subdivision or	634
taxing unit requests an amount requiring a lower rate. Except as	635
provided in section 5705.312 of the Revised Code, if the levies	636
required in divisions (B) and (C) of this section for the	637
subdivision or taxing unit equal or exceed the entire minimum levy	638
of the subdivision as fixed, the minimum levies of the other	639
subdivisions or taxing units shall be reduced by the commission to	640
provide for the levies and an operating levy for the subdivision.	641
Such additional levy shall be deducted from the minimum levies of	642
each of the other subdivisions or taxing units, but the operating	643
levy for a school district shall not be reduced below a figure	644
equivalent to forty-five per cent of the millage available within	645
the ten-mill limitation after all the levies in divisions (B) and	646
(C) of this section have been provided for.	647

If a municipal corporation and a township have entered into	648
an annexation agreement under section 709.192 of the Revised Code	649
in which they agree to reallocate their shares of the minimum	650
levies established under this division and if that annexation	651
agreement is submitted along with the annual tax budget of both	652
the township and the municipal corporation, then, when determining	653
the minimum levy under this division, the auditor shall allocate,	654
to the extent possible, the minimum levy for that municipal	655
corporation and township in accordance with their annexation	656
agreement.	657

(E) The levies prescribed by section 3709.29 of the Revised	658
Code.	659

Divisions (A) to (E) of this section are mandatory and	660
commissions shall be without discretion to reduce such minimum	661
levies except as provided in such divisions.	662

If any debt charge is omitted from the budget, the commission	663
shall include it therein.	664

Sec. 5705.32. (A) The county budget commission shall adjust	665
the estimated amounts required from the general property tax for	666
each fund, as shown by ~~such~~the tax budgets or other information	667
required to be provided under section 5705.281 of the Revised	668
Code, so as to bring the tax levies required therefor within the	669
limitations specified in sections 5705.01 to 5705.47 of the	670
Revised Code, for such levies, but no levy shall be reduced below	671
a minimum fixed by law. The commission may revise and adjust the	672
estimate of balances and receipts from all sources for each fund	673
and shall determine the total appropriations that may be made	674
therefrom.	675

(B) The commission shall fix the amount of the county	676
library and local government support fund to be distributed to	677
each board of public library trustees that has qualified under	678
section 5705.28 of the Revised Code for participation in the	679
proceeds of such fund. The amount paid to all libraries in the	680
county from such fund shall never be a smaller per cent of the	681
fund than the average of the percentages of the county's	682
classified taxes that were distributed to libraries in 1982, 1983,	683
and 1984, as determined by the county auditor. The commission	684
shall base the amount for distribution on the needs of such	685
library for the construction of new library buildings, parts of	686
buildings, improvements, operation, maintenance, or other	687
expenses. In determining the needs of each library board of	688
trustees, and in calculating the amount to be distributed to any	689
library board of trustees on the basis of its needs, the	690
commission shall make no reduction in its allocation from the fund	691
on account of additional revenues realized by a library from	692
increased taxes or service charges voted by its electorate, from	693
revenues received through federal or state grants, projects, or	694
programs, or from grants from private sources.	695

(C) Notwithstanding the fact that alternative methods of	696
financing such needs are available, after fixing the amount to be	697
distributed to libraries, the commission shall fix the amount, if	698
any, of the county library and local government support fund to be	699
distributed to each board of township park commissioners, the	700
county, and each municipal corporation in accordance with the	701
following:	702

(1) Each municipal corporation in the county shall receive a	703
per cent of the remainder that equals the per cent that the county	704
auditor determines the classified property taxes originating in	705
such municipal corporation in 1984 were of the total of all of the	706
county's classified property taxes in 1984. The commission may	707
deduct from this amount any amount that the budget commission	708
allows to the board of township park commissioners of a township	709
park district, the boundaries of which are coextensive with or	710
contained within the boundaries of the municipal corporation.	711

(2) The county shall receive a per cent of the remainder	712
that equals the per cent that the county auditor determines the	713
classified property taxes originating outside of the boundaries of	714
municipal corporations in the county in 1984 were of the total of	715
all of the county's classified property taxes in 1984. The	716
commission may deduct from this amount any amount that the budget	717
commission allows to the board of township park commissioners of a	718
township park district, the boundaries of which are not	719
coextensive with or contained within those of any municipal	720
corporation in the county.	721

(D) The commission shall separately set forth the amounts	722
fixed and determined under divisions (B) and (C) of this section	723
in the "official certificate of estimated resources," as provided	724
in section 5705.35 of the Revised Code, and separately certify	725
such amount to the county auditor who shall be guided thereby in	726
the distribution of the county library and local government	727
support fund for and during the fiscal year. In determining such	728
amounts, the commission shall be guided by the estimate certified	729
by the tax commissioner and presented by the auditor under section	730
5705.31 of the Revised Code, as to the total amount of revenue to	731
be received in the county library and local government support	732
fund during such fiscal year.	733

(E)(1) At least five days before the date of any meeting at	734
which the budget commission plans to discuss the distribution of	735
the county library and local government support fund, it shall	736
notify each legislative authority and board of public library	737
trustees, county commissioners, and township park commissioners	738
eligible to participate in the distribution of the fund of the	739
date, time, place, and agenda for the meeting. Any legislative	740
authority or board entitled to notice under this division may	741
designate an officer or employee of such legislative authority or	742
board to whom the commission shall deliver the notice.	743

(2) Before the final determination of the amount to be	744
allotted to each subdivision from any source, the commission shall	745
permit representatives of each subdivision and of each board of	746
public library trustees to appear before it to explain its	747
financial needs.	748

(F) If any public library receives and expends any funds	749
allocated to it under this section for the construction of new	750
library buildings or parts of buildings, such library shall be	751
free and open to the inhabitants of the county in which it is	752
located. Any board of library trustees that receives funds under	753
this section and section 5747.48 of the Revised Code shall have	754
its financial records open for public inspection at all reasonable	755
times.	756

Sec. 5705.34. When the budget commission has completed its	757
work with respect to a tax budget or other information required to	758
be provided under section 5705.281 of the Revised Code, it shall	759
certify its action to the taxing authority, together with an	760
estimate by the county auditor of the rate of each tax necessary	761
to be levied by the taxing authority within its subdivision or	762
taxing unit, and what part thereof is in excess of, and what part	763
within, the ten-mill tax limitation. The certification shall also	764
indicate the date on which each tax levied by the taxing authority	765
will expire.	766

If a taxing authority levies a tax for a fixed sum of money	767
or to pay debt charges for the tax year for which the tax budget	768
is prepared, and a payment on account of that tax is payable to	769
the taxing authority for the tax year under section 5727.85 or	770
5727.86 of the Revised Code, the county auditor, when estimating	771
the rate at which the tax shall be levied in the current year,	772
shall estimate the rate necessary to raise the required sum less	773
the estimated amount of any payments made for the tax year to a	774
taxing unit for fixed-sum levies under sections 5727.85 and	775
5727.86 of the Revised Code. The estimated rate shall be the rate	776
of the levy that the budget commission certifies with its action	777
under this section.	778

Each taxing authority, by ordinance or resolution, shall	779
authorize the necessary tax levies and certify them to the county	780
auditor before the first day of October in each year, or at such	781
later date as is approved by the tax commissioner, except that the	782
certification by a board of education shall be made by the first	783
day of April or at such later date as is approved by the	784
commissioner, and except that a township board of park	785
commissioners that is appointed by the board of township trustees	786
and oversees a township park district that contains only	787
unincorporated territory shall authorize only those taxes approved	788
by, and only at the rate approved by, the board of township	789
trustees as required by division (C) of section 511.27 of the	790
Revised Code. If the levying of a tax to be placed on the	791
duplicate of the current year is approved by the electors of the	792
subdivision under sections 5705.01 to 5705.47 of the Revised Code;	793
if the rate of a school district tax is increased due to the	794
repeal of a school district income tax and property tax rate	795
reduction at an election held pursuant to section 5748.04 of the	796
Revised Code; or if refunding bonds to refund all or a part of the	797
principal of bonds payable from a tax levy for the ensuing fiscal	798
year are issued or sold and in the process of delivery, the budget	799
commission shall reconsider and revise its action on the budget of	800
the subdivision or school library district for whose benefit the	801
tax is to be levied after the returns of such election are fully	802
canvassed, or after the issuance or sale of such refunding bonds	803
is certified to it.	804

Sec. 5705.341. Any person required to pay taxes on real,	805
public utility, or tangible personal property in any taxing	806
district or other political subdivision of this state may appeal	807
to the board of tax appeals from the action of the county budget	808
commission of any county which relates to the fixing of uniform	809
rates of taxation and the rate necessary to be levied by each	810
taxing authority within its subdivision or taxing unit and which	811
action has been certified by the county budget commission to the	812
taxing authority of any political subdivision or other taxing	813
district within the county.	814

Such appeal shall be in writing and shall ~~specify, in detail,~~	815
set forth the tax rate complained of and the reason that such a	816
tax rate is not necessary to produce the revenue needed by the	817
taxing district or political subdivision for the ensuing fiscal	818
year as those needs are set out in the tax budget of said taxing	819
unit or, if adoption of a tax budget was waived under section	820
5705.281 of the Revised Code, as set out in such other information	821
the district or subdivision was required to provide under that	822
section, or that the action of the budget commission appealed from	823
does not otherwise comply with sections 5705.01 to 5705.47 of the	824
Revised Code. The notice of appeal shall be filed with the board	825
of tax appeals, and a true copy thereof shall be filed with the	826
tax commissioner, the county auditor, and with the fiscal officer	827
of each taxing district or political subdivision authorized to	828
levy the tax complained of, and such notice of appeal and copies	829
thereof must be filed within thirty days after the budget	830
commission has certified its action as provided by section 5705.34	831
of the Revised Code. Such notice of appeal and the copies thereof	832
may be filed either in person or by certified mail. If filed by	833
certified mail, the date of the United States postmark placed on	834
the sender's receipt by the postal employee to whom the notice of	835
appeal is presented shall be treated as the date of filing.	836

Prior to filing the appeal provided by this section, the	837
appellant shall deposit with the county auditor of the county or,	838
in the event the appeal concerns joint taxing districts in two or	839
more counties, with the county auditor of the county with the	840
greatest valuation of taxable property the sum of five hundred	841
dollars to cover the costs of the proceeding. The county auditor	842
shall forthwith issue ~~his~~a pay-in order and pay such money into	843
the county treasury to the credit of the general fund. The	844
appellant shall produce the receipt of the county treasurer for	845
such deposit and shall file such receipt with the notice of	846
appeal.	847

The board of tax appeals shall forthwith consider the matter	848
presented on appeal from the action of the county budget	849
commission and may modify any action of the commission with	850
reference to the fixing of tax rates, to the end that no tax rate	851
shall be levied above that necessary to produce the revenue ~~set~~	852
~~out in the budget of~~needed by the taxing district or political	853
subdivision ~~as necessary~~ for the ensuing fiscal year and to the	854
end that the action of the budget commission appealed from shall	855
otherwise be in conformity with sections 5705.01 to 5705.47 of the	856
Revised Code. The findings of the board of tax appeals shall be	857
substituted for the findings of the budget commission and shall be	858
certified to the county auditor and the taxing authority of the	859
taxing district or political subdivision affected as the action of	860
such budget commission under sections 5705.01 to 5705.47 of the	861
Revised Code and to the tax commissioner.	862

The board of tax appeals shall promptly prepare a cost bill	863
listing the expenses incurred by the board in conducting any	864
hearing on the appeal and certify the cost bill to the county	865
auditor of the county receiving the deposit for costs, who shall	866
forthwith draw ~~his~~a warrant on the general fund of the county in	867
favor of the person or persons named in the bill of costs	868
certified by the board of tax appeals.	869

In the event the appellant prevails, the board of tax appeals	870
promptly shall direct the county auditor to refund the deposit to	871
the appellant and the costs shall be taxed to the taxing district	872
or political subdivision involved in the appeal. The county	873
auditor shall withhold from any funds then or thereafter in ~~his~~	874
the auditor's possession belonging to the taxing district or	875
political subdivision named in the order of the board of tax	876
appeals and shall reimburse the general fund of the county.	877

If the appellant fails, the costs shall be deducted from the	878
deposit provided for in this section and any balance which remains	879
shall be refunded promptly to the appellant by warrant of the	880
county auditor drawn on the general fund of the county.	881

Nothing in this section or any section of the Revised Code	882
shall permit or require the levying of any rate of taxation,	883
whether within the ten-mill limitation or whether the levy has	884
been approved by the electors of the taxing district, the	885
political subdivision or the charter of a municipal corporation in	886
excess of such ten-mill limitation, unless such rate of taxation	887
for the ensuing fiscal year is clearly required by a budget or	888
appropriation measure of the taxing district or political	889
subdivision properly and lawfully ~~advertised,~~ adopted~~, and filed~~	890
~~pursuant to the provisions of sections 5705.01 to 5705.47 of the~~	891
~~Revised Code~~under this chapter.	892

In the event more than one appeal is filed involving the same	893
taxing district or political subdivision, all such appeals may be	894
consolidated by the board of tax appeals and heard at the same	895
time.	896

Nothing herein contained shall be construed to bar or	897
prohibit the tax commissioner from initiating an investigation or	898
hearing on ~~its~~the commissioner's own motion.	899

The tax commissioner shall adopt and issue such orders,	900
rules, and instructions, not inconsistent with law, as hethe	901
commissioner deems necessary, as to the exercise of the powers and	902
the discharge of the duties of any particular county budget	903
commission, county auditor, or other officer which relate to the	904
budget, the assessment of property, or the levy and collection of	905
taxes. The commissioner shall cause the orders and instructions	906
issued by ~~him~~the commissioner to be obeyed.	907

Sec. 5705.35. (A) The certification of the budget	908
commission to the taxing authority of each subdivision or taxing	909
unit, as set forth in section 5705.34 of the Revised Code, shall	910
show the various funds of such subdivisions other than funds to be	911
created by transfer and shall be filed by the county budget	912
commission with such taxing authority on or before the first day	913
of March in the case of school districts and on or before the	914
first day of September in each year in the case of all other	915
taxing authorities. There shall be set forth on the credit side	916
of each fund the estimated unencumbered balances and receipts, and	917
if a tax is to be levied for such fund, the estimated revenue to	918
be derived therefrom, the rate of the levy, and what portion	919
thereof is within, and what in excess of, the ten-mill tax	920
limitation, and on the debit side, the total appropriations that	921
may be made therefrom. Subject to division (G) of section 5705.29	922
of the Revised Code, any reserve balance in an account established	923
under section 5705.13 of the Revised Code for the purpose	924
described in division (A)(1) of that section, and the principal of	925
a nonexpendable trust fund established under section 5705.131 of	926
the Revised Code and any additions to principal arising from	927
sources other than the reinvestment of investment earnings arising	928
from that fund, are not unencumbered balances for the purposes of	929
this section. There shall be attached to the certification a	930
summary, which shall be known as the "official certificate of	931
estimated resources," that shall state the total estimated	932
resources of each fund of the subdivision that are available for	933
appropriation in the fiscal year, other than funds to be created	934
by transfer, and a statement of the amount of the total tax	935
duplicate of the school district to be used in the collection of	936
taxes for the following calendar year. Before the end of the	937
fiscal year, the taxing authority of each subdivision and other	938
taxing unit shall revise its tax budget, if one was adopted, so	939
that the total contemplated expenditures from any fund during the	940
ensuing fiscal year will not exceed the total appropriations that	941
may be made from such fund, as determined by the budget commission	942
in its certification; and such revised budget shall be the basis	943
of the annual appropriation measure.	944

(B)(1) Except as otherwise provided in division (B)(2) of	945
this section, revenues from real property taxes scheduled to be	946
settled on or before the tenth day of August and the fifteenth day	947
of February of a fiscal year under divisions (A) and (C) of	948
section 321.24 of the Revised Code, and revenue from taxes levied	949
on personal property used in business scheduled to be settled on	950
or before the thirty-first day of October and the thirtieth day of	951
June of a fiscal year under divisions (B) and (D) of section	952
321.24 of the Revised Code shall not be available for	953
appropriation by a board of education prior to the fiscal year in	954
which such latest scheduled settlement date occurs, except that	955
moneys advanced to the treasurer of a board of education under	956
division (A)(2)(b) of section 321.34 of the Revised Code shall be	957
available for appropriation in the fiscal year in which they are	958
paid to the treasurer under such section. If the date for any	959
settlement of taxes is extended under division (E) of section	960
321.24 of the Revised Code, the latest date set forth in divisions	961
(A) to (D) of that section shall be used to determine in which	962
fiscal year the revenues are first available for appropriation.	963

(2) Revenues available for appropriation by a school	964
district during a fiscal year may include amounts borrowed in that	965
fiscal year under section 133.301 of the Revised Code in	966
anticipation of the collection of taxes that are to be included in	967
the settlements made under divisions (C) and (D) of section 321.24	968
of the Revised Code in the ensuing fiscal year.	969

Sec. 5705.38. (A) This division does not apply to school	970
district appropriation measures. On or about the first day of	971
each year, the taxing authority of each subdivision or other	972
taxing unit shall pass an appropriation measure, and thereafter	973
during the year it may pass any supplemental appropriation	974
measures as it finds necessary, based on the revised tax budget	975
~~and~~or the official certificate of estimated resources or	976
amendments of the certificate. ~~If adoption of a tax budget was~~	977
~~waived under section 5705.281 of the Revised Code, appropriation~~	978
~~measures shall be based on the official certificate of estimated~~	979
~~resources.~~ If it desires to postpone the passage of the annual	980
appropriation measure until an amended certificate is received	981
based on the actual balances, it may pass a temporary	982
appropriation measure for meeting the ordinary expenses of the	983
taxing unit until no later than the first day of April of the	984
current year, and the appropriations made in the temporary measure	985
shall be chargeable to the appropriations in the annual	986
appropriation measure for that fiscal year when passed.	987

(B) A board of education shall pass its annual appropriation	988
measure by the first day of October. If, by the first day of	989
October, a board has not received either the amended certificates	990
of estimated resources required by division (B) of section 5705.36	991
of the Revised Code or certifications that no amended certificates	992
need be issued, the adoption of the annual appropriation measure	993
shall be delayed until the amended certificates or certifications	994
are received. Prior to the passage of the annual appropriation	995
measure, the board may pass a temporary appropriation measure for	996
meeting the ordinary expenses of the district until it passes an	997
annual appropriation measure, and appropriations made in the	998
temporary measure shall be chargeable to the appropriations in the	999
annual appropriation measure for that fiscal year when passed.	1000
During the fiscal year and after the passage of the annual	1001
appropriation measure, a district may pass any supplemental	1002
appropriation measures as it finds necessary, based on the revised	1003
tax budget ~~and~~or the official certificate of estimated resources	1004
or amendments of the certificate. School district appropriation	1005
measures shall be in the form as the auditor of state, after	1006
consultation with the tax commissioner, prescribes.	1007

(C) Appropriation measures shall be classified so as to set	1008
forth separately the amounts appropriated for each office,	1009
department, and division, and, within each, the amount	1010
appropriated for personal services. In the case of a municipal	1011
university, the board of directors of which have assumed, in the	1012
manner provided by law, custody and control of the funds of the	1013
university, funds shall be appropriated as a lump sum for the use	1014
of the university.	1015

Sec. 5705.51. (A) As used in this section:

1016

(1) "Indirect debt limit" means such limitation, in effect	1017
at the time of issuance, upon the issuance of unvoted general	1018
obligation bonds, notes, or certificates of indebtedness by a	1019
subdivision as results from a restriction on the amount of unvoted	1020
taxes which may be levied annually upon the general tax lists and	1021
duplicates.	1022

(2) "Direct debt limit" means those respective limitations	1023
on the principal amount of net indebtedness which may be created	1024
or incurred by a municipal corporation, school district, county,	1025
or township, imposed by sections 133.05, 133.06, 133.07, and	1026
133.09 of the Revised Code.	1027

(3) "Ten-mill limit" means unvoted taxes of ten mills	1028
annually on each dollar of tax valuation of property on the	1029
general tax lists and duplicates.	1030

(4) "One per cent limit" means unvoted taxes at such rates	1031
upon the tax value as amounts to one per cent annually of the true	1032
value in money of property that is listed on the general tax lists	1033
and duplicates.	1034

(5) "Exempt obligations" means unvoted general obligation	1035
bonds, notes, and certificates of indebtedness of a municipal	1036
corporation, school district, county, or township that are	1037
excluded, exempted, or not considered in calculating or	1038
ascertaining the direct debt limit of such a subdivision; and also	1039
includes unvoted general obligation bonds, notes, and certificates	1040
of indebtedness of a municipal corporation if the ordinance	1041
authorizing their issuance provides that the debt charges thereon,	1042
or, in the case of bond anticipation notes, the debt charges on	1043
the bonds in anticipation of which they are issued, shall be paid	1044
from lawfully available municipal income taxes to the extent	1045
needed to meet such debt charges, and contains a covenant, hereby	1046
authorized, to appropriate annually from such municipal income	1047
taxes such amount as is necessary to meet such annual debt	1048
charges, and further makes provision that any ad valorem property	1049
taxes which are provided for pursuant to section 133.22 or 133.23	1050
of the Revised Code shall, in addition to any other reduction	1051
permitted by those sections, be reduced by the amount of such	1052
municipal income taxes to be applied to such debt charges in	1053
compliance with such covenant.	1054

(B) For the purposes of calculating the indirect debt limit,	1055
the debt charges on outstanding or proposed exempt obligations	1056
required to be taken into consideration in determining the	1057
indirect debt limit shall first be allocated to the computed	1058
amount of taxes in excess of the ten-mill limit that would result	1059
if ad valorem property taxes were levied to the full extent of the	1060
one per cent limit, and any balance of such debt charges shall be	1061
allocated to the ten-mill limit. This section does not enlarge	1062
the direct debt limits.	1063

(C) Upon request of the bond issuing authority or the fiscal	1064
officer of a subdivision, the appropriate county auditor or county	1065
auditors shall promptly certify all data necessary to make the	1066
determinations under division (B) of this section and to ascertain	1067
the indirect debt limits, including, for each overlapping	1068
subdivision, the tax value and the true value in money of property	1069
on the general tax lists and duplicates of the subdivision, stated	1070
separately for each classification of property the tax value of	1071
which is determined by applying a different percentage to true	1072
value, the applicable debt charges, and such other data as is	1073
necessary for the purpose. For such purpose, the aggregate true	1074
value in money of each such classification of property may be	1075
determined by application of the appropriate mathematical factor	1076
to the aggregate tax value of such classification of property on	1077
the general tax lists and duplicates. The fiscal officer of each	1078
overlapping subdivision and the tax commissioner shall promptly	1079
provide to the county auditor such additional information as is	1080
needed by the county auditor to make the certification required by	1081
this division, including certification to the county auditor by	1082
each such fiscal officer as to the then exempt obligations of the	1083
subdivision. The certificate of the county auditor shall be	1084
conclusive as to the data therein set forth for the purposes of	1085
determining the indirect debt limit. The calculations and	1086
certifications provided for in this section relating to the one	1087
per cent limit need not be made or provided where the annual debt	1088
charges required to be taken into consideration in ascertaining	1089
the indirect debt limit will not exceed the ten-mill limit.	1090

(D) A municipal corporation which has outstanding exempt	1091
obligations supported by municipal income taxes as provided in	1092
division (A)(5) of this section shall, to the extent necessary	1093
therefor, levy and continue to levy such income tax and apply the	1094
proceeds thereof in accordance with its covenants made in the	1095
issuance of such obligations, and to such extent such tax shall	1096
not be subject to diminution by initiative or referendum, or	1097
diminution by statute unless provision is made therein for an	1098
adequate substitute therefor, other than unvoted taxes on the	1099
general tax lists and duplicates, assigned by law to such purpose.	1100

(E) If the tax budget or the official certificate of	1101
estimated resources of a subdivision shows that funds available	1102
for the purpose, including municipal income taxes under division	1103
(D) of this section, but excluding unvoted taxes within the	1104
ten-mill limit, will be insufficient to pay the debt charges on	1105
all outstanding obligations of the subdivision that have been	1106
shown as exempt obligations on any certificate by the fiscal	1107
officer delivered to the county auditor pursuant to division (C)	1108
of this section, whether or not qualifying as such in any	1109
subsequent certificate, sections 5705.31 and 5705.32 of the	1110
Revised Code shall be specially applied as follows with respect to	1111
the debt charges on such obligations:	1112

(1) The amount of such debt charges and the debt charges on	1113
other unvoted general obligations of the subdivision, not	1114
otherwise provided for, shall be charged against the minimum levy	1115
of such subdivision provided pursuant to division (D) of section	1116
5705.31 of the Revised Code to the full amount of such minimum	1117
levy, if necessary, without preserving to such subdivision any	1118
operating levy within the ten-mill limit;	1119

(2) If the debt charges on such obligations, and on any	1120
other outstanding unvoted general obligations of the subdivision	1121
not otherwise provided for, exceed the minimum levy of such	1122
subdivision, there shall be levied millage upon the tax value of	1123
property on the general tax lists and duplicates of the	1124
subdivision in excess of the ten-mill limit, but within the one	1125
per cent limit as to any property, in such amounts as are	1126
necessary to make up such deficiency to the extent that such	1127
deficiency does not exceed the debt charges, not otherwise	1128
provided for, on the exempt obligations referred to in this	1129
division;	1130

(3) Only if the debt charges on such exempt obligations of	1131
the subdivision are not fully provided for after application of	1132
divisions (E)(1) and (2) of this section, the balance of such debt	1133
charges shall be provided by adjustment of other minimum levies	1134
pursuant to division (D) of section 5705.31 of the Revised Code.	1135

If the subdivision is a municipal corporation that by charter	1136
provides a tax-rate limitation pursuant to section 5705.18 of the	1137
Revised Code, divisions (E)(1), (2), and (3) of this section shall	1138
be applied only in a manner consistent with the applicable charter	1139
provisions. If a levy for current operating expenses, whether or	1140
not part of a levy for other purposes, is to be provided under	1141
such charter in lieu of a minimum levy provided by division (D) of	1142
section 5705.31 of the Revised Code, as a first step, such charter	1143
levy shall be reduced by the amount of the levy for debt charges	1144
on such exempt obligations only if and to the extent provided by	1145
such charter, and if no part of such debt charges is to be paid	1146
from a levy within the limitations imposed by the charter, the	1147
full amount of such debt charges shall be considered the	1148
deficiency under division (E) (2) of this section. The levy for	1149
such debt charges under such subdivision shall not exceed any	1150
applicable charter limitation. Any references in applicable	1151
charter provisions to the limitations provided by the constitution	1152
or laws or to a ten-mill limitation of Section 2, Article XII,	1153
Ohio Constitution, shall be viewed by the county budget commission	1154
as meaning the one per cent limit applicable under this section.	1155
Division (E)(3) of this section shall not be applied to reduce any	1156
levy within a charter tax-rate limitation.	1157

This section does not alter the right of holders of exempt	1158
obligations to share equally in taxes levied within the ten-mill	1159
limit nor the general obligation character of such exempt	1160
obligations, and the full faith and credit of the subdivision is	1161
pledged thereto.	1162

(F) If any levy is made under division (E)(2) of this	1163
section, the amount of millage to be applied to tax values on the	1164
general tax lists and duplicates shall be determined for each	1165
classification of property the tax value of which is computed by	1166
applying a different percentage to true value. The millage rates	1167
applied to such classifications of property shall be calculated to	1168
produce revenues in the aggregate amount to be provided under	1169
division (E)(2) of this section, provided that no such millage	1170
shall be added to the taxes on property that is already taxed to	1171
the full extent of the one per cent limit, and the millage on each	1172
other classification of property shall not result in a tax thereon	1173
in excess of the one per cent limit, but the millage amount levied	1174
under division (E)(2) of this section shall be the same as to all	1175
classifications of property which may be taxed at the same millage	1176
without exceeding the one per cent limit. In any event, the	1177
millage amount levied under division (E)(2) of this section on all	1178
land and improvements thereon in the subdivision shall be the	1179
same.	1180

(G) Nothing in this section shall be applied to impair the	1181
authority of a municipal corporation under section 5705.18 of the	1182
Revised Code. Levies which are authorized by the charter of a	1183
municipal corporation without necessity for further vote and which	1184
are available for debt charges shall continue to be treated as	1185
levies outside the ten-mill limit and outside the one per cent	1186
limit in determining the indirect debt limit.	1187

Section 2. That existing sections 118.13, 325.03, 325.14,	1188
325.15, 3315.40, 3316.12, 3318.07, 5705.281, 5705.29, 5705.30,	1189
5705.31, 5705.32, 5705.34, 5705.341, 5705.35, 5705.38, and 5705.51	1190
of the Revised Code are hereby repealed.	1191

Section 3. The amendments by this act to sections 325.03,	1192
325.14, and 325.15 of the Revised Code conform the language of the	1193
sections to the exact language in which they were passed in Sub.	1194
H.B. 712 of the 123rd General Assembly. Because of an	1195
unintentional computer formatting translation error, enrolled Sub.	1196
H.B. 712 as it affected the three sections was not printed in the	1197
exact language in which it was passed. The error, and thus the	1198
amendments of this act correcting it, are nonsubstantive for three	1199
reasons. First, study of the schedule sequencing in divisions	1200
(A), (B), (C), and (D) of section 325.03 of the Revised Code, both	1201
independently and in comparison with the schedule sequencing in	1202
related sections 325.04, 325.06, 325.08, 325.09, and 325.10 of the	1203
Revised Code, indicates erroneous schedule sequence labeling in	1204
section 325.03 of the Revised Code. Second, study of the schedule	1205
sequencing and pay differentials in sections 325.14 and 325.15 of	1206
the Revised Code, both independently and in comparison with the	1207
schedule sequencing and pay differentials in related section	1208
325.11 of the Revised Code, indicate erroneous schedule sequence	1209
and pay differential labeling in sections 325.14 and 325.15 of the	1210
Revised Code. And finally, "calendar" is misspelled in sections	1211
325.03, 325.14, and 325.15 of the Revised Code. For these	1212
reasons, the amendments of this act to sections 325.03, 325.14,	1213
and 325.15 of the Revised Code are to be construed as having the	1214
effects specified in division (A) of section 1.30 of the Revised	1215
Code.	1216