Section 1. That sections 118.13, 325.03, 325.14, 325.15, | 23 |
3315.40, 3316.12, 3316.20, 3317.025, 3317.026, 3317.027, 3317.028, | 24 |
3317.0210, 3317.0211, 3318.07,
5705.281, 5705.29, 5705.30, | 25 |
5705.31,
5705.32, 5705.34,
5705.341,
5705.35, 5705.38, 5705.391, | 26 |
5705.51, and 5727.84 of the
Revised Code be
amended to
read as
| 27 |
follows: | 28 |
Sec. 118.13. (A) No appropriation measure may be adopted | 29 |
contrary to the financial plan approved by the financial planning | 30 |
and supervision commission. Any existing appropriation measure | 31 |
inconsistent with the approved financial plan is ineffective for | 32 |
purposes of any expenditures to the extent it authorizes | 33 |
expenditures in excess of the revenues available after approval
of | 34 |
the financial plan, and shall be amended promptly by the | 35 |
legislative authority of the municipal corporation,
county, or | 36 |
township to be consistent with
the financial plan. Any | 37 |
appropriation measure prior to approval
by the legislative | 38 |
authority of the municipal
corporation, county, or township shall | 39 |
be
submitted to the commission or, when authorized by the | 40 |
commission, the financial supervisor for review to determine | 41 |
whether the measure is consistent with the financial plan. The | 42 |
municipal corporation, county, or township, through
the | 43 |
appropriate representatives of the
legislative authority and the | 44 |
fiscal officer, shall cooperate
with the commission or the | 45 |
financial supervisor in such review.
The commission or the | 46 |
financial supervisor shall advise of any
modifications in such | 47 |
appropriation measure deemed necessary to
conform to the financial | 48 |
plan. | 49 |
(C) Any tax budget of the municipal corporation,
county, or | 57 |
township shall be consistent
with the financial plan approved by | 58 |
the commission. Before
submitting the tax budget to the county | 59 |
auditor, the
municipal corporation, county, or township
shall | 60 |
submit such tax budget to the commission and shall
cooperate with | 61 |
the commission in its review of such tax budget.
The municipal | 62 |
corporation, county, or township
shall make such modifications in | 63 |
the tax budget
as the commission determines to be necessary to | 64 |
conform to the
financial plan. If the municipal corporation, | 65 |
county,
or township fails to make such
modifications, the | 66 |
commission shall certify to the budget
commission the | 67 |
modifications necessary to conform to the
financial plan, and the | 68 |
budget commission shall make such
modifications.
This division | 69 |
does not apply to a county, township, or municipal corporation for | 70 |
which the county budget commission has waived the requirement to | 71 |
adopt a tax budget pursuant to section 5705.281 of the Revised | 72 |
Code. | 73 |
(E) For purposes of the financial plan, tax budgets, and | 78 |
certificates of estimated resources, the revenue estimates shall | 79 |
not include revenues conditioned upon future favorable action by | 80 |
the electorate of the municipal corporation, county, or
township | 81 |
or by the general assembly or
congress, other than appropriations | 82 |
of moneys for existing and
continuing programs at current levels. | 83 |
The estimate of revenues
for any month shall separately state and | 84 |
designate as conditional
those revenues which are conditioned upon | 85 |
the future issuance of
debt obligations, transfers of funds, | 86 |
advances from funds,
payments or reimbursements from the sale of | 87 |
debt obligations,
sale of capital assets of the municipal | 88 |
corporation,
county, or township, increases in utility
rates and | 89 |
other charges, or imposition or increase in taxes, and
shall be | 90 |
accompanied by documentation showing that the council or
official | 91 |
with authority to act to achieve realization of such
conditional | 92 |
revenues
havehas acted in time for realization of
such
revenues | 93 |
in the month or months indicated. In any event, there
shall not | 94 |
be included any source or amount which in the judgment
of the | 95 |
commission, or when authorized by the commission, the
financial | 96 |
supervisor, is uncertain of realization to form a
proper basis for | 97 |
financial planning or budgeting. | 98 |
Such salary may be paid monthly out of the general county | 232 |
fund or out of the county's share of the fund derived from the | 233 |
receipts from motor vehicle licenses, as distributed by section | 234 |
4501.04 of the Revised Code, and the county's share of the fund | 235 |
derived from the motor vehicle fuel tax, as distributed by
section | 236 |
5735.27 of the Revised Code, as the board of county
commissioners | 237 |
directs, upon the warrant of the county auditor and
shall be in | 238 |
lieu of all fees, costs, per diem or other
allowances, and other | 239 |
perquisites, of whatever kind, which
any engineer collects and | 240 |
receives. The engineer shall be the
county tax map draftperson, | 241 |
but shall receive no additional
compensation for performing the | 242 |
duties of that position.
When
the engineer performs service in | 243 |
connection with ditches or
drainage works, the engineer shall | 244 |
charge and collect the per diem
allowances or other fees provided | 245 |
by law and shall pay all
of those allowances and fees, monthly, | 246 |
into the county treasury to the
credit of the general county fund. | 247 |
The engineer shall pay into
the county treasury all allowances and | 248 |
fees collected when the engineer
performs services under sections | 249 |
315.28 to 315.34 of the Revised Code. | 250 |
(B) A county engineer may elect to engage or not to engage | 251 |
in
the
private practice of engineering or surveying before the | 252 |
commencement of each new term of office, and a county engineer
who | 253 |
elects not to engage in the private practice of engineering
or | 254 |
surveying may, for a period of six months after taking office, | 255 |
engage in the private practice of engineering or surveying for
the | 256 |
purpose of concluding the affairs of private practice
without any | 257 |
diminution of salary as provided in division
(A)
of this section | 258 |
and in section 325.18 of the Revised
Code. | 259 |
A coroner in a county with a
population of one hundred | 317 |
seventy-five thousand one or more shall
elect to engage or not to | 318 |
engage in the private practice of
medicine before the commencement | 319 |
of each new term of office, and
a coroner in such a county who | 320 |
engages in the private
practice of medicine but who intends not to | 321 |
engage in the private
practice of medicine during the coroner's | 322 |
next term of
office shall so
notify the board of county | 323 |
commissioners as specified in this
division. For a period of six | 324 |
months after taking office, a
coroner who elects not to engage in | 325 |
the private practice
of medicine may engage in the private | 326 |
practice of medicine,
without any reduction of the salary as | 327 |
provided in
division (A)
of this section and in section 325.18 of | 328 |
the
Revised Code,
for the purpose of concluding the affairs of the | 329 |
coroner's
private practice of medicine. | 330 |
Sec. 3315.40. The board of education of a city, local, | 331 |
exempted village, or joint vocational school district or the | 332 |
governing board of any educational service center may
establish an | 333 |
education foundation fund. Moneys in the fund shall
consist of | 334 |
proceeds paid into the fund under division (B) of
section 3313.36 | 335 |
of the Revised Code. In addition, by resolution
adopted by a | 336 |
majority of its members, a city, local, exempted
village, or joint | 337 |
vocational board may annually direct the school
district treasurer | 338 |
to pay into the education foundation fund an
amount from the | 339 |
school district general fund not to exceed
one-half of one per | 340 |
cent of the total
estimated appropriations
included inof the | 341 |
school
district's tax budget adopted pursuant to
section 5705.28 | 342 |
of the Revised Codedistrict as estimated by the board at the time | 343 |
the resolution is adopted or as set forth in the annual | 344 |
appropriation measure as most recently amended or supplemented; | 345 |
and any governing board,
by
resolution adopted by a majority of | 346 |
its members, may annually
direct the service center treasurer to | 347 |
pay into the
education
foundation fund an amount not to exceed | 348 |
one-half of one per cent
of the funds received by the governing | 349 |
board pursuant to section
3317.11 of the Revised Code. | 350 |
Income from the investment of moneys in the fund shall be | 351 |
paid into the fund. A board, by resolution adopted by a majority | 352 |
of its members, may accept a trust created under section 3315.41 | 353 |
of the Revised Code for the investment of money in the
educational | 354 |
foundation fund and direct the school district or service center | 355 |
treasurer to pay to the trustee, the initial trust principal | 356 |
contemplated by the instrument creating the trust. A board that | 357 |
has accepted a trust created under section 3315.41 of the Revised | 358 |
Code may do any of the following by resolution adopted by a | 359 |
majority of its members: direct the school district or service | 360 |
center
treasurer to
pay additional amounts to the trust principal, | 361 |
amend the trust,
revoke the trust, or provide for payment of | 362 |
compensation to the
trustee. | 363 |
Sec. 3316.12. (A) No appropriation measure may be adopted | 376 |
nor any expenditure made contrary to the financial recovery plan | 377 |
adopted by a
school district financial planning
and supervision | 378 |
commission. Any existing appropriation measure
inconsistent with | 379 |
the adopted financial recovery plan is ineffective for
purposes of | 380 |
any expenditures to the extent that it authorizes
expenditures in | 381 |
excess of the revenues available after adoption
of the financial | 382 |
recovery plan, and, if not amended by the commission, shall
be | 383 |
amended promptly by the board of education of the school district | 384 |
to be consistent with
the plan. Any appropriation measure prior | 385 |
to approval
by the board of education of the school district
shall | 386 |
be submitted to the commission for review to determine whether the | 387 |
measure is consistent with the financial recovery plan. The | 388 |
school district,
through the appropriate representatives of the | 389 |
board of education and the
fiscal officer, shall cooperate with | 390 |
the commission in this review. The
commission shall report any | 391 |
modifications in the appropriation measure
considered necessary to | 392 |
conform to the financial recovery plan. | 393 |
(C) Any tax budget of the school district shall be | 400 |
consistent
with the financial recovery plan approved by the | 401 |
commission. Before
submitting a tax budget to the county auditor, | 402 |
the
school district board of education shall submit the tax budget | 403 |
to the
commission for amendments. The commission
shall make such | 404 |
modifications in the tax budget
as the commission determines to be | 405 |
necessary to conform to the
financial recovery plan.
This division | 406 |
does not apply to a school district for which the county budget | 407 |
commission has waived the requirement to adopt a tax budget | 408 |
pursuant to section 5705.281 of the Revised Code. | 409 |
(D) For purposes of the financial recovery plan, tax | 410 |
budgets, and
certificates of estimated resources, the revenue | 411 |
estimates shall
not include revenues conditioned upon future | 412 |
favorable action by
the electorate of the school district or by | 413 |
the general assembly or
congress, other than appropriations of | 414 |
moneys for existing and
continuing programs at current levels.
The | 415 |
estimate of revenues
for any month shall separately state and | 416 |
designate as conditional
those revenues that are conditioned upon | 417 |
the future issuance of
debt obligations, transfers of funds, | 418 |
advances from funds,
payments or reimbursements from the sale of | 419 |
debt obligations,
sale of capital assets of the
school district, | 420 |
increases in or implementation of fees or other
charges, or | 421 |
imposition of or increases in taxes, and
shall be accompanied by | 422 |
documentation showing that the
officials with authority to act to | 423 |
achieve realization of such
conditional revenues have acted in | 424 |
time for realization of such
revenues in the month or months | 425 |
indicated. In any event, there
shall not be included any source | 426 |
or amount that in the judgment
of the commission is uncertain of | 427 |
realization to form a
proper basis for financial planning or | 428 |
budgeting. | 429 |
The fund shall be reimbursed for any solvency assistance | 463 |
amounts paid under division (A)(2) or
(3)(a) of this
section not | 464 |
later
than the
end of the second fiscal year following the fiscal | 465 |
year in which the
solvency assistance payment was made. If not | 466 |
made
directly by
the
school district, such reimbursement shall be | 467 |
made by the director of budget
and
management from the amounts the | 468 |
school district would otherwise receive
pursuant to sections | 469 |
3317.022 to 3317.025 of the
Revised Code,
or from any other funds | 470 |
appropriated for the district by the general
assembly. | 471 |
Reimbursements shall be credited to the respective account from | 472 |
which the solvency assistance paid to the district was deducted. | 473 |
(C) The superintendent of public instruction may make | 474 |
recommendations, and the controlling board may
grant money from | 475 |
the catastrophic expenditures
account to any school district that | 476 |
suffers an unforeseen
catastrophic event that severely depletes | 477 |
the district's financial
resources.
The superintendent shall make | 478 |
recommendations for the grants in accordance with rules adopted by | 479 |
the director of budget and management, after consulting with the | 480 |
superintendent. A school district shall not
be required to repay | 481 |
any
grant awarded to the district under this
division, unless the | 482 |
district receives money from
this state or a third party, | 483 |
including an agency of
the
government of the United States, | 484 |
specifically for the
purpose
of compensating the district for | 485 |
revenue lost or expenses incurred as a result of
the
unforeseen | 486 |
catastrophic
event.
If a school district receives a grant from the | 487 |
catastrophic expenditures account on the basis of the same | 488 |
circumstances for which an adjustment or recomputation is | 489 |
authorized under section 3317.025, 3317.026, 3317.027, 3317.028, | 490 |
3317.0210, or 3317.0211 of the Revised Code, the department of | 491 |
education shall reduce the adjustment or recomputation by an | 492 |
amount not to exceed the total amount of the grant, and an amount | 493 |
equal to the reduction shall be transferred, from the funding | 494 |
source from which the adjustment or recomputation would be paid, | 495 |
to the catastrophic expenditures account. Any adjustment or | 496 |
recomputation under such sections that is in excess of the total | 497 |
amount of the grant shall be paid to the school district. | 498 |
Sec. 3317.025. On or before the first day of June of each | 499 |
year, the tax commissioner shall certify the following
information | 500 |
to the department of education, for each school
district in which | 501 |
the value of the property described under
division (A) of this | 502 |
section exceeds one per cent of the taxable
value of all real and | 503 |
tangible personal property in the district
or in which is located | 504 |
tangible personal property designed for
use or used in strip | 505 |
mining operations, whose taxable value
exceeds five million | 506 |
dollars, and the taxes upon which the
district is precluded from | 507 |
collecting by virtue of legal
proceedings to determine the value | 508 |
of such property: | 509 |
(A) The total taxable value of all property in the
district | 510 |
owned by a public utility or railroad that has filed a
petition | 511 |
for reorganization under the "Bankruptcy Act," 47 Stat.
1474 | 512 |
(1898), 11 U.S.C. 205, as amended, and all tangible personal | 513 |
property in the district designed for use or used in strip mining | 514 |
operations whose taxable value exceeds five million dollars upon | 515 |
which have not been paid in full on or before the first day of | 516 |
April of that calendar year all real and tangible personal | 517 |
property taxes levied for the preceding calendar year and which | 518 |
the district was precluded from collecting by virtue of | 519 |
proceedings under section 205 of said act or by virtue of legal | 520 |
proceedings to determine the tax liability of such strip mining | 521 |
equipment; | 522 |
(C) The product obtained by multiplying the value
certified | 527 |
under division (A) of this section by the percentage
certified | 528 |
under
division (B) of this section. If the value certified under | 529 |
division (A) of this section includes taxable property owned by a | 530 |
public utility or railroad that has filed a petition for | 531 |
reorganization under the bankruptcy act, the amount used in
making | 532 |
the calculation under this division shall be reduced by
one per | 533 |
cent of the total value of all real and tangible personal
property | 534 |
in the district or the value of the utility's
or railroad's | 535 |
property, whichever is less. | 536 |
Sec. 3317.026. (A) As used in this section,
"refunded | 558 |
taxes" means taxes charged and payable from
real and tangible | 559 |
personal property, including public utility
property, that have | 560 |
been found to have been overpaid as the
result of reductions in | 561 |
the taxable value of such property and that
have been refunded, | 562 |
including any interest or penalty refunded
with those taxes. If | 563 |
taxes are refunded over a period of time pursuant to
division | 564 |
(B)(2), (3), or (4) of section 319.36 or division (C) of
section | 565 |
5727.471 of the Revised Code,
the total amount of taxes required | 566 |
to be refunded, excluding any interest
accruing after the day the | 567 |
undertaking is entered into, shall be considered to
have been | 568 |
refunded on the day the first portion of the overpayment is paid | 569 |
or
credited. | 570 |
(B) Not later than the last day of February each year,
each | 571 |
county auditor shall certify to the tax commissioner, for
each | 572 |
school district in the county, the amount of refunded taxes | 573 |
refunded
in the preceding calendar year and the reductions in | 574 |
taxable value that
resulted in those refunds, except for | 575 |
reductions in taxable value that
previously have been reported to | 576 |
the tax commissioner on an
abstract. If the tax commissioner | 577 |
determines that
the amount of refunded taxes certified for a | 578 |
school district
exceeds three per cent of the total taxes charged | 579 |
and payable for current
expenses of the school district for the | 580 |
calendar year in which those taxes
were refunded, the tax | 581 |
commissioner shall certify the
reductions in taxable value that | 582 |
resulted in those refunds on or before the
first day of June to | 583 |
the department of education. Upon receiving the
certification by | 584 |
the tax commissioner, the department of
education shall reduce the | 585 |
total taxable value of the school
district, as defined in section | 586 |
3317.02 of the
Revised Code, by the total amount of the
reductions | 587 |
in taxable value that resulted in those refunds for the purpose of | 588 |
computing the state aid for
the school district for the current | 589 |
fiscal year under section
3317.022 of the Revised Code. The | 590 |
increase in the
amount of such aid resulting from the adjustment | 591 |
required by
this section shall be paid to the school district on | 592 |
or before
the thirtieth day of June of
the current year. | 593 |
Upon receipt of such certifications, the department shall | 619 |
recompute the state aid for such year under section
3317.022 of | 620 |
the Revised Code and determine the amount of aid that
would have | 621 |
been paid had the taxable value not been used in the
computation | 622 |
made under division (A)(1) of section 3317.021 of the
Revised Code | 623 |
and
had the taxes charged and payable not been included
in the | 624 |
certification made under division (A)(3) of such section. The | 625 |
department shall adjust the remainder of the fiscal year's | 626 |
payments so the district's total payments for the fiscal year | 627 |
equal the amount of the recomputation. | 628 |
Sec. 3317.028. (A) On or before the fifteenth day of May in | 635 |
each calendar year, the tax commissioner shall determine for each | 636 |
school district whether the taxable value of all tangible
personal | 637 |
property, including utility tangible personal property,
subject to | 638 |
taxation by the district in the preceding tax year was
less or | 639 |
greater than the taxable value of such property during
the second | 640 |
preceding tax year. If any such decrease exceeds five
per cent of | 641 |
the district's tangible personal property taxable
value included | 642 |
in the total taxable value used in the district's
state aid | 643 |
computation for the fiscal year that ends in the
current calendar | 644 |
year, or if any such increase exceeds five per
cent of the | 645 |
district's total taxable value used in the district's
state aid | 646 |
computation for the fiscal year that ends in the
current calendar | 647 |
year, the tax commissioner shall certify both of the
following to | 648 |
the
department of education: | 649 |
(B) Notwithstanding division
(A)
of this section, when | 657 |
determining under that division in
calendar year 2002 whether the | 658 |
taxable value of tangible
personal property subject to taxation by | 659 |
each school district in
the preceding tax year was less or greater | 660 |
than the taxable
value of such property during the second | 661 |
preceding tax year, the
tax commissioner shall exclude from the | 662 |
taxable value for both
years the tax value loss, as defined in | 663 |
section 5727.84 of the Revised Code. | 664 |
(C) Upon receipt of such certification, the department of | 665 |
education shall reduce or increase by the respective amounts | 666 |
certified, the taxable value and the taxes charged and payable | 667 |
that were used in the district's state aid computation under | 668 |
section 3317.022 of the Revised Code for the fiscal
year that ends | 669 |
in the current calendar year and shall recompute
the state aid for | 670 |
such fiscal year. During the last six months
of the fiscal year, | 671 |
the department shall pay the district a sum
equal to one-half of | 672 |
the recomputed payments in lieu of the
payments otherwise required | 673 |
under such sections. | 674 |
(7)
"Effective nonresidential/agricultural real property | 701 |
value" means, for a tax year, the amount obtained by multiplying | 702 |
the value for that year of nonresidential/agricultural real | 703 |
property subject to taxation in the district by a fraction, the | 704 |
numerator of which is the total taxes charged and payable for
that | 705 |
year against the nonresidential/agricultural real property
subject | 706 |
to taxation in the district, exclusive of the
uncollectable taxes | 707 |
for that year on all real property subject to
taxation in the | 708 |
district, and the denominator of which is the
total taxes charged | 709 |
and payable for that year against the
nonresidential/agricultural | 710 |
real property subject to taxation in
the district. | 711 |
(8)(5)
"Effective
personal value" means, for a tax year, the | 712 |
amount obtained by multiplying the
total taxable value
for that | 713 |
year certified
in a calendar year
under
division (A)(2) of section | 714 |
3317.021 of the Revised Code by
a
fraction, the numerator of which | 715 |
is the total taxes charged and
payable
forin that
calendar year | 716 |
against personal property subject to
taxation in the district, | 717 |
exclusive of the uncollectable taxes
forpayable in
that year
on | 718 |
that property, and the denominator of which is
the
total taxes | 719 |
charged and payable
forin that year
against
personal
property | 720 |
subject to taxation in the district. | 721 |
(2) The department shall verify whether the district has | 741 |
such uncollectable taxes from such a corporation, and if the | 742 |
district does, shall immediately request
the
tax commissioner to | 743 |
certify the
following information
concerning the
district's | 744 |
property values and taxes for the
preceding tax
yeardistrict’s | 745 |
total taxes charged and payable in the preceding calendar year, | 746 |
and
the
tax commissioner
shall certify that information to the | 747 |
department
within thirty
days
after receiving the request: | 748 |
(C)
Upon receiving the
certification from the tax | 759 |
commissioner, the department
shall determine whether the amount of | 760 |
uncollectable taxes from the corporation equals at least one per | 761 |
cent of the total taxes charged and payable as certified by the | 762 |
tax commissioner. If it does, the department shall
compute the | 763 |
district's
effective nonresidential/agricultural real
property | 764 |
value,
residential/agricultural real property value,
effective | 765 |
personal
value, and effective value, and
shall
determine
whether | 766 |
the school
district's effective value for the
preceding tax year | 767 |
is at least
one per cent less than its
total
taxable value for
| 768 |
the second
preceding tax year
as certified
under divisions (A)(1) | 769 |
and
(2) of
section 3317.021 of the Revised
Code. If it is, the | 770 |
department
shall recompute the basic state
aid payable to the | 771 |
district for
the
current
fiscal year using the
effective value in | 772 |
lieu of the
total taxable value used to compute the basic state | 773 |
aid for the
current fiscal year. The difference between the
basic | 774 |
state
aid
amount
originally computed for the district for
the
| 775 |
current
fiscal year
and the recomputed amount shall be
paid
to
the | 776 |
district from the
lottery profits education fund
before the
end of | 777 |
the current
fiscal year. | 778 |
(D)
Not later than August 1, 2001, a school district shall | 779 |
notify the department of education if it has uncollectable taxes | 780 |
from one Chapter 11 corporation for tax year 1999 or, separately, | 781 |
tax year 2000, whose total taxes charged and payable for the tax | 782 |
year represent at least one-half of one per cent of the district's | 783 |
total taxes charged and payable for that tax year. The department | 784 |
shall verify whether the district has such uncollectable taxes | 785 |
from such a corporation and, if it does, shall immediately request | 786 |
the tax commissioner to certify the information enumerated in | 787 |
divisions (B)(2)(a) and (b) of this section for the tax year. The | 788 |
tax commissioner shall certify that information to the department | 789 |
within thirty days after receiving the request. | 790 |
(6) "Effective residential/agricultural real property
value" | 840 |
means, for a tax year, the amount obtained by multiplying
the | 841 |
value for that year of residential/agricultural real property | 842 |
subject to taxation in the district by a fraction, the numerator | 843 |
of which is the total taxes charged and payable for that year | 844 |
against the residential/agricultural real property subject to | 845 |
taxation in the district, exclusive of the uncollected taxes for | 846 |
that year on all real property subject to taxation in the | 847 |
district, and the denominator of which is the total taxes charged | 848 |
and payable for that year against the residential/agricultural | 849 |
real property subject to taxation in the district. | 850 |
(7) "Effective nonresidential/agricultural real property | 851 |
value" means, for a tax year, the amount obtained by multiplying | 852 |
the value for that year of nonresidential/agricultural real | 853 |
property subject to taxation in the district by a fraction, the | 854 |
numerator of which is the total taxes charged and payable for
that | 855 |
year against the nonresidential/agricultural real property
subject | 856 |
to taxation in the district, exclusive of the uncollected
taxes | 857 |
for that year on all real property subject to taxation in
the | 858 |
district, and the denominator of which is the total taxes
charged | 859 |
and payable for that year against the
nonresidential/agricultural | 860 |
real property subject to taxation in
the district. | 861 |
(8) "Effective personal value" means, for a tax year, the | 862 |
amount obtained by multiplying the value for that year certified | 863 |
under division (A)(2) of section 3317.021 of the Revised Code by
a | 864 |
fraction, the numerator of which is the total taxes charged and | 865 |
payable for that year against personal property subject to | 866 |
taxation in the district, exclusive of the uncollected taxes for | 867 |
that year on that property, and the denominator of which is the | 868 |
total taxes charged and payable for that year against personal | 869 |
property subject to taxation in the district. | 870 |
(2) The department shall verify whether the district has | 889 |
such uncollected taxes by the first day of September, and if the | 890 |
district does, shall immediately request the county auditor of | 891 |
each county in which the school district has territory to certify | 892 |
the following information concerning the district's property | 893 |
values and taxes for the second preceding tax year, and each such | 894 |
auditor shall certify that information to the department within | 895 |
thirty days of receiving the request: | 896 |
(C) By the fifteenth day of November, the department shall | 904 |
compute the district's effective nonresidential/agricultural real | 905 |
property value, effective residential/agricultural real property | 906 |
value, effective personal value, and effective value, and shall | 907 |
determine whether the school district's effective value for the | 908 |
second preceding tax year is at least one per cent less than its | 909 |
total value for that year certified under divisions (A)(1) and
(2) | 910 |
of section 3317.021 of the Revised Code. If it is, the
department | 911 |
shall recompute the basic state aid payable to the
district for | 912 |
the immediately preceding fiscal year using the
effective value in | 913 |
lieu of the amounts previously certified under
section 3317.021 of | 914 |
the Revised Code. The difference between the
original basic state | 915 |
aid amount computed for the district for the
preceding fiscal year | 916 |
and the recomputed amount shall be paid to
the district from the | 917 |
lottery profits education fund before the
end of the current | 918 |
fiscal year. | 919 |
Sec. 3318.07. The board of elections shall certify the | 933 |
result of the election
to the tax commissioner, to the auditor of | 934 |
the county or counties in which the
school district is located, to | 935 |
the treasurer of the school district board, and
to the Ohio school | 936 |
facilities
commission. The necessary tax levy for debt service on | 937 |
the bonds shall be included in the annual tax budget that is | 938 |
certified to the
county budget commission
or, if adoption of the | 939 |
tax budget is waived under section 5705.281 of the Revised Code, | 940 |
included among the tax rates required to be provided to the budget | 941 |
commission under that section. | 942 |
Sec. 5705.281. IfNotwithstanding section 5705.28
of the
| 943 |
Revised Code, the county budget
commission has provided
for the
| 944 |
apportionment of the county undivided local government fund and
| 945 |
the
county undivided local government revenue assistance fund
| 946 |
under an alternative
method or formula basis pursuant to sections
| 947 |
5747.53 and 5747.63 of the
Revised Code for any
fiscal year, the | 948 |
commission, by an affirmative vote of a majority of the
| 949 |
commission, including an affirmative vote by the county auditor,
| 950 |
may
waive the
requirement that the taxing
authority of a
| 951 |
subdivision or other taxing unit
entitled to a share of such
fund | 952 |
adopt a tax budget
as provided under section
5709.285705.28 of
| 953 |
the Revised
Code,
or may
permitbut shall require such a taxing | 954 |
authority to
adopt a tax budget
containing onlyprovide such
| 955 |
information as may be required by the
commission
to
apportion | 956 |
those funds under the alternative method
or formula, | 957 |
notwithstanding
any provision for a tax budget in the
resolution | 958 |
approving the alternative
method or formulaperform its duties | 959 |
under this chapter, including dividing the rates of each of the | 960 |
subdivision's or taxing unit's tax levies as provided under | 961 |
section
5705.04 of the Revised Code. | 962 |
(A)(1) A statement of the necessary current operating | 970 |
expenses for the ensuing fiscal year for each department and | 971 |
division of the subdivision, classified as to personal services | 972 |
and other expenses, and the fund from which such expenditures are | 973 |
to be made. Except in the case of a school district, this | 974 |
estimate may include a contingent expense not designated for any | 975 |
particular purpose, and not to exceed three per cent of the total | 976 |
amount of appropriations for current expenses. In the case of a | 977 |
school district, this estimate may include a contingent expense | 978 |
not designated for any particular purpose and not to exceed | 979 |
thirteen per cent of the total amount of appropriations for | 980 |
current expenses. | 981 |
(E)(1) A board of education may include in its budget for | 1022 |
the fiscal year in which a levy proposed under section 5705.194, | 1023 |
5705.21, or 5705.213, or the original levy under section 5705.212 | 1024 |
of the Revised Code is first extended on the tax list and | 1025 |
duplicate an estimate of expenditures to be known as a voluntary | 1026 |
contingency reserve balance, which shall not be greater than | 1027 |
twenty-five per cent of the total amount of the levy estimated to | 1028 |
be available for appropriation in such year. | 1029 |
(2) A board of education may include in its budget for the | 1030 |
fiscal year following the year in which a levy proposed under | 1031 |
section 5705.194, 5705.21, or 5705.213, or the original levy
under | 1032 |
section 5705.212 of the Revised Code is first extended on
the tax | 1033 |
list and duplicate an estimate of expenditures to be
known as a | 1034 |
voluntary contingency reserve balance, which shall not
be greater | 1035 |
than twenty per cent of the amount of the levy
estimated to be | 1036 |
available for appropriation in such year. | 1037 |
(4) A board of education, by a two-thirds vote of all | 1046 |
members of the board, may appropriate any amount withheld as a | 1047 |
voluntary contingency reserve balance during the fiscal year for | 1048 |
any lawful purpose, provided that prior to such appropriation the | 1049 |
board of education has authorized the expenditure of all amounts | 1050 |
appropriated for contingencies under section 5705.40 of the | 1051 |
Revised Code. Upon request by the board of education, the county | 1052 |
auditor shall draw a warrant on the district's account in the | 1053 |
county treasury payable to the district in the amount requested. | 1054 |
(F)(1) A board of education may include a spending reserve | 1055 |
in its budget for fiscal years ending on or before
June 30, 2002. | 1056 |
The spending reserve shall consist of an estimate
of expenditures | 1057 |
not to exceed the district's spending reserve
balance. A | 1058 |
district's spending reserve balance is the amount by
which the | 1059 |
designated percentage of the district's
estimated personal | 1060 |
property taxes to be settled during the calendar year in which
the | 1061 |
fiscal year ends exceeds the estimated amount of personal
property | 1062 |
taxes to be so settled and received by the district
during that | 1063 |
fiscal year. Moneys from a spending reserve shall be
appropriated | 1064 |
in accordance with section 133.301 of the Revised
Code. | 1065 |
(G) Except as otherwise provided in this division, the | 1075 |
county budget
commission shall not reduce the taxing authority of | 1076 |
a subdivision as a
result of the creation of a reserve balance | 1077 |
account. Except as
otherwise provided in this division, the | 1078 |
county budget commission shall not
consider the amount in a | 1079 |
reserve balance account of a township, county, or
municipal | 1080 |
corporation as an
unencumbered balance or as revenue for the | 1081 |
purposes of division
(E)(3) or (4) of section 5747.51 or division | 1082 |
(E)(3) or (4)
of section 5747.62 of the Revised Code. The county | 1083 |
budget commission may
require documentation of the reasonableness | 1084 |
of the reserve balance held in any
reserve balance account. The | 1085 |
commission shall consider any amount in a
reserve balance account | 1086 |
that it determines to be unreasonable as unencumbered
and as | 1087 |
revenue for the purposes of sections 5747.51 and 5747.62 of the | 1088 |
Revised Code and may take such amounts into consideration
when | 1089 |
determining whether to reduce the taxing authority of a | 1090 |
subdivision. | 1091 |
In addition to the information required by
section 5705.29 of | 1095 |
the Revised Code, the budget of each
subdivision and school | 1096 |
library district shall include such other
information as is | 1097 |
prescribed by the auditor of state
unless an alternative
form of | 1098 |
the budget is permitted under section 5705.281 of the Revised | 1099 |
Code.
At least two copies of the budget shall be filed in the | 1100 |
office of the
fiscal officer of the subdivision for public | 1101 |
inspection not less
than ten days before its adoption by the | 1102 |
taxing authority, and
such taxing authority shall hold at least | 1103 |
one public hearing
thereon, of which public notice shall be given | 1104 |
by at least one
publication not less than ten days prior to the | 1105 |
date of hearing
in the official publication of such subdivision, | 1106 |
or in a
newspaper having general circulation in the subdivision. | 1107 |
The
budget, after adoption, shall be submitted to the county | 1108 |
auditor
on or before the twentieth day of July, or in the case of | 1109 |
a
school district, by the twentieth day of January. The tax | 1110 |
commissioner may prescribe a later date for the submission of a | 1111 |
subdivision's tax budget. Any subdivision that fails to submit | 1112 |
its budget to the county auditor on or before the twentieth day
of | 1113 |
July, unless the commissioner on or before the twentieth day
of | 1114 |
July prescribes a later date for submission of the budget by
that | 1115 |
subdivision, shall not receive an apportionment from the
undivided | 1116 |
local government fund distribution for the ensuing
calendar year, | 1117 |
unless upon review of the matter the commissioner
determines that | 1118 |
the budget was adopted by the subdivision on or
before the | 1119 |
fifteenth day of July, but was not submitted to the
county auditor | 1120 |
by the twentieth day of July or the later time
prescribed by the | 1121 |
commissioner because of ministerial error by
the subdivision or | 1122 |
its officers, employees, or other
representatives. | 1123 |
Sec. 5705.31. The county auditor shall present to the
county | 1124 |
budget commission the annual tax budgets submitted
to him
under | 1125 |
sections
5705.01 to 5705.47 of the Revised Code, together
with an | 1126 |
estimate
prepared by
such auditor of the amount of
any
state | 1127 |
levy,
the rate
of any school tax levy as previously
determined, | 1128 |
the tax
commissioner's estimate of the amount to be
received in | 1129 |
the county
library and local government support fund,
the tax | 1130 |
rates provided under section 5705.281 of the Revised Code
if | 1131 |
adoption of the tax budget was waived under that section,
and
such | 1132 |
other
information as the commission requests or the tax | 1133 |
commissioner
prescribes. The budget commission shall examine
such | 1134 |
budget and
ascertain the total amount proposed to be raised
in the | 1135 |
county for
the purposes of each subdivision and other
taxing units
| 1136 |
therein. | 1137 |
(D)
A
minimum
levy within the ten-mill limitation for the | 1147 |
current
expense and
debt service of each subdivision or taxing | 1148 |
unit, which
shall equal
two-thirds of the average levy for
current | 1149 |
expenses
and debt
service allotted within the
fifteen-mill | 1150 |
limitation to
such
subdivision or taxing unit during
the last five | 1151 |
years the
fifteen-mill limitation was in effect
unless such | 1152 |
subdivision or
taxing unit requests an amount
requiring a lower | 1153 |
rate. Except as
provided in section 5705.312
of the Revised Code, | 1154 |
if the levies
required in divisions (B) and
(C) of this section | 1155 |
for the
subdivision or taxing unit equal or
exceed the entire | 1156 |
minimum levy
of the subdivision as fixed, the
minimum levies of | 1157 |
the other
subdivisions or taxing units shall be
reduced by the | 1158 |
commission to
provide for the levies and an
operating levy for the | 1159 |
subdivision.
Such additional levy shall
be deducted from the | 1160 |
minimum levies of
each of the other
subdivisions or taxing units, | 1161 |
but the operating
levy for a school
district shall not be reduced | 1162 |
below a figure
equivalent to
forty-five per cent of the millage | 1163 |
available within
the ten-mill
limitation after all the levies in | 1164 |
divisions (B) and
(C) of this
section have been provided for. | 1165 |
Sec. 5705.32. (A) The county budget commission shall adjust | 1173 |
the estimated
amounts required from the general property tax for | 1174 |
each fund, as shown by
suchthe tax
budgets
or other information | 1175 |
required to be provided under section 5705.281 of the Revised | 1176 |
Code, so as to bring the tax levies required therefor within the | 1177 |
limitations specified in sections 5705.01 to 5705.47 of the | 1178 |
Revised Code, for
such levies, but no levy shall be reduced below | 1179 |
a minimum fixed by law. The
commission may revise and adjust the | 1180 |
estimate of balances and receipts from
all sources for each fund | 1181 |
and shall determine the total appropriations that
may be made | 1182 |
therefrom. | 1183 |
(B) The commission shall fix the amount of the county | 1184 |
library and local
government support fund to be distributed to | 1185 |
each board of public library
trustees that has qualified under | 1186 |
section 5705.28 of the Revised Code for
participation in the | 1187 |
proceeds of such fund. The amount paid to all libraries
in the | 1188 |
county from such fund shall never be a smaller per cent of the | 1189 |
fund
than the average of the percentages of the county's | 1190 |
classified taxes that were
distributed to libraries in 1982, 1983, | 1191 |
and 1984, as determined by the county
auditor. The commission | 1192 |
shall base the amount for distribution on the needs
of such | 1193 |
library for the construction of new library buildings, parts of | 1194 |
buildings, improvements, operation, maintenance, or other | 1195 |
expenses. In
determining the needs of each library board of | 1196 |
trustees, and in calculating
the amount to be distributed to any | 1197 |
library board of trustees on the basis of
its needs, the | 1198 |
commission shall make no reduction in its allocation from the
fund | 1199 |
on account of additional revenues realized by a library from | 1200 |
increased
taxes or service charges voted by its electorate, from | 1201 |
revenues received
through federal or state grants, projects, or | 1202 |
programs, or from grants from
private sources. | 1203 |
(1) Each municipal corporation in the county shall receive a | 1211 |
per cent of the
remainder that equals the per cent that the county | 1212 |
auditor determines the
classified property taxes originating in | 1213 |
such municipal corporation in 1984
were of the total of all of the | 1214 |
county's classified property taxes in 1984.
The commission may | 1215 |
deduct from this amount any amount that the budget
commission | 1216 |
allows to the board of township park commissioners of a township | 1217 |
park district, the boundaries of which are coextensive with or | 1218 |
contained
within the boundaries of the municipal corporation. | 1219 |
(2) The county shall receive a per cent of the remainder | 1220 |
that equals the per
cent that the county auditor determines the | 1221 |
classified property taxes
originating outside of the boundaries of | 1222 |
municipal corporations in the county
in 1984 were of the total of | 1223 |
all of the county's classified property taxes in
1984. The | 1224 |
commission may deduct from this amount any amount that the budget | 1225 |
commission allows to the board of township park commissioners of a | 1226 |
township
park district, the boundaries of which are not | 1227 |
coextensive with or contained
within those of any municipal | 1228 |
corporation in the county. | 1229 |
(D) The commission shall separately set forth the amounts | 1230 |
fixed and
determined under divisions (B) and (C) of this section | 1231 |
in the "official
certificate of estimated resources," as provided | 1232 |
in section 5705.35 of the
Revised Code, and separately certify | 1233 |
such amount to the county auditor who
shall be guided thereby in | 1234 |
the distribution of the county library and local
government | 1235 |
support fund for and during the fiscal year. In determining such | 1236 |
amounts, the commission shall be guided by the estimate certified | 1237 |
by the tax
commissioner and presented by the auditor under section | 1238 |
5705.31 of the Revised
Code, as to the total amount of revenue to | 1239 |
be received in the county library
and local government support | 1240 |
fund during such fiscal year. | 1241 |
(E)(1) At least five days before the date of any meeting at | 1242 |
which the budget
commission plans to discuss the distribution of | 1243 |
the county library and local
government support fund, it shall | 1244 |
notify each legislative authority and board
of public library | 1245 |
trustees, county commissioners, and township park
commissioners | 1246 |
eligible to participate in the distribution of the fund of the | 1247 |
date, time, place, and agenda for the meeting. Any legislative | 1248 |
authority or
board entitled to notice under this division may | 1249 |
designate an officer or
employee of such legislative authority or | 1250 |
board to whom the commission shall
deliver the notice. | 1251 |
Sec. 5705.34. When the budget commission has completed its | 1265 |
work with respect
to a tax budget
or other information required to | 1266 |
be provided under section 5705.281 of the Revised Code, it shall | 1267 |
certify its action to the taxing authority,
together
with an | 1268 |
estimate by the county auditor of the rate of each tax necessary | 1269 |
to be
levied by the taxing authority within its subdivision or | 1270 |
taxing unit, and what
part thereof is in excess of, and what part | 1271 |
within, the ten-mill tax
limitation. The certification shall also | 1272 |
indicate the date on
which each tax levied by the taxing authority | 1273 |
will expire. | 1274 |
If a taxing authority levies a tax for a fixed sum of money | 1275 |
or to pay debt
charges for the tax year for which the tax budget | 1276 |
is prepared, and
a payment on account of that tax
is payable to | 1277 |
the taxing authority for the tax year
under section 5727.85 or | 1278 |
5727.86 of the Revised Code, the county auditor,
when estimating | 1279 |
the rate at which
the tax shall be levied in the current year, | 1280 |
shall estimate the rate necessary
to raise the required sum less | 1281 |
the estimated amount of any payments made for
the tax year to a | 1282 |
taxing unit for fixed-sum levies under sections
5727.85 and | 1283 |
5727.86 of the
Revised Code. The estimated rate shall be the rate | 1284 |
of the
levy that the budget commission certifies with its action | 1285 |
under this
section. | 1286 |
Each taxing authority, by ordinance or resolution, shall | 1287 |
authorize the necessary tax levies and certify them to the county | 1288 |
auditor
before the first day of October in each year, or at such | 1289 |
later date as is
approved by the tax commissioner, except that the | 1290 |
certification by a board of
education shall be made by the first | 1291 |
day of April or at such later date as is
approved by the | 1292 |
commissioner, and except that a township board of park | 1293 |
commissioners that is appointed by the board of township trustees | 1294 |
and oversees
a township park district that contains only | 1295 |
unincorporated territory shall
authorize only those taxes approved | 1296 |
by, and only at the rate approved by, the
board of township | 1297 |
trustees as required by division (C) of section 511.27 of
the | 1298 |
Revised Code. If the levying of a tax to be placed on the | 1299 |
duplicate of
the current year is approved by the electors of the | 1300 |
subdivision under sections
5705.01 to 5705.47 of the Revised Code; | 1301 |
if the rate of a school district tax
is increased due to the | 1302 |
repeal of a school district income tax and property
tax rate | 1303 |
reduction at an election held pursuant to section 5748.04 of the | 1304 |
Revised Code; or if refunding bonds to refund all or a part of the | 1305 |
principal
of bonds payable from a tax levy for the ensuing fiscal | 1306 |
year are issued or
sold and in the process of delivery, the budget | 1307 |
commission shall reconsider
and revise its action on the budget of | 1308 |
the subdivision or school library
district for whose benefit the | 1309 |
tax is to be levied after the returns of such
election are fully | 1310 |
canvassed, or after the issuance or sale of such refunding
bonds | 1311 |
is certified to it. | 1312 |
Sec. 5705.341. Any person required to pay taxes on real, | 1313 |
public utility, or tangible personal property in any taxing | 1314 |
district or other political subdivision of this state may appeal | 1315 |
to the board of tax appeals from the action of the county budget | 1316 |
commission of any county which relates to the fixing of uniform | 1317 |
rates of taxation and the rate necessary to be levied by each | 1318 |
taxing authority within its subdivision or taxing unit and which | 1319 |
action has been certified by the county budget commission to the | 1320 |
taxing authority of any political subdivision or other taxing | 1321 |
district within the county. | 1322 |
Such appeal shall be in writing and shall
specify, in
detail, | 1323 |
set forth
the tax rate complained of and the reason that such a | 1324 |
tax
rate is
not necessary to produce the revenue needed by the | 1325 |
taxing
district
or political subdivision for the ensuing fiscal | 1326 |
year as
those
needs are set out in the tax budget of
said taxing | 1327 |
unit
or, if adoption of a tax budget was waived under section | 1328 |
5705.281 of the Revised Code, as set out in such
other information | 1329 |
the district or subdivision was required to provide under that | 1330 |
section, or
that
the action of the budget commission
appealed
from | 1331 |
does not
otherwise comply with sections 5705.01 to
5705.47 of
the | 1332 |
Revised
Code. The notice of appeal shall be filed
with the
board | 1333 |
of tax
appeals, and a true copy thereof shall be
filed with
the | 1334 |
tax
commissioner, the county auditor, and with the
fiscal
officer | 1335 |
of
each taxing district or political subdivision
authorized to | 1336 |
levy
the tax complained of, and such notice of
appeal and copies | 1337 |
thereof must be filed within thirty days after
the budget | 1338 |
commission has certified its action as provided by
section
5705.34 | 1339 |
of the Revised Code. Such notice of appeal and
the
copies thereof | 1340 |
may be filed either in person or by certified
mail. If filed by | 1341 |
certified mail, the date of the United States
postmark placed on | 1342 |
the sender's receipt by the postal employee to
whom the notice of | 1343 |
appeal is presented shall be treated as the
date of filing. | 1344 |
Prior to filing the appeal provided by this section, the | 1345 |
appellant shall deposit with the county auditor of the county or, | 1346 |
in the event the appeal concerns joint taxing districts in two or | 1347 |
more counties, with the county auditor of the county with the | 1348 |
greatest valuation of taxable property the sum of five hundred | 1349 |
dollars to cover the costs of the proceeding. The county auditor | 1350 |
shall forthwith issue
hisa pay-in order and pay such money into | 1351 |
the
county treasury to the credit of the general fund. The | 1352 |
appellant
shall produce the receipt of the county treasurer for | 1353 |
such deposit
and shall file such receipt with the notice of | 1354 |
appeal. | 1355 |
The board of tax appeals shall forthwith consider the
matter | 1356 |
presented on appeal from the action of the county budget | 1357 |
commission and may modify any action of the commission with | 1358 |
reference to the fixing of tax rates, to the end that no tax rate | 1359 |
shall be levied above that necessary to produce the revenue
set | 1360 |
out in the budget ofneeded by the taxing district or political | 1361 |
subdivision
as necessary for the ensuing fiscal year and to the | 1362 |
end that the
action of the budget commission appealed from shall | 1363 |
otherwise be
in conformity with sections 5705.01 to 5705.47 of the | 1364 |
Revised
Code. The findings of the board of tax appeals shall be | 1365 |
substituted for the findings of the budget commission and shall
be | 1366 |
certified to the county auditor and the taxing authority of
the | 1367 |
taxing district or political subdivision affected as the
action of | 1368 |
such budget commission under sections 5705.01 to
5705.47 of the | 1369 |
Revised Code and to the tax commissioner. | 1370 |
Nothing in this section or any section of the Revised Code | 1390 |
shall permit or require the levying of any rate of taxation, | 1391 |
whether within the ten-mill limitation or whether the levy has | 1392 |
been approved by the electors of the taxing district, the | 1393 |
political subdivision, or the charter of a municipal corporation | 1394 |
in
excess of such ten-mill limitation, unless such rate of | 1395 |
taxation
for the ensuing fiscal year is clearly required by a | 1396 |
budget of the
taxing district or political
subdivision properly | 1397 |
and lawfully
advertised, adopted, and filed
pursuant to the | 1398 |
provisions of
sections 5705.01 to 5705.47 of the
Revised Code | 1399 |
under this chapter, or by other information that must be provided | 1400 |
under section 5705.281 of the Revised Code if a tax budget was | 1401 |
waived. | 1402 |
The tax commissioner shall adopt and issue such orders, | 1410 |
rules, and instructions, not inconsistent with law, as
hethe | 1411 |
commissioner deems
necessary, as to the exercise of the powers and | 1412 |
the discharge of
the duties of any particular county budget | 1413 |
commission, county
auditor, or other officer which relate to the | 1414 |
budget, the
assessment of property, or the levy and collection of | 1415 |
taxes. The
commissioner shall cause the orders and instructions | 1416 |
issued by
himthe commissioner
to be obeyed. | 1417 |
Sec. 5705.35. (A) The certification of the budget | 1418 |
commission to the taxing authority of each subdivision or taxing | 1419 |
unit, as set forth in section 5705.34 of the Revised Code, shall | 1420 |
show the various funds of such subdivisions other than funds to
be | 1421 |
created by transfer and shall be filed by the county budget | 1422 |
commission with such taxing authority on or before the first day | 1423 |
of March in the case of school districts and on or before the | 1424 |
first day of September in each year in the case of all other | 1425 |
taxing authorities. There shall be set forth on the credit side | 1426 |
of each fund the estimated unencumbered balances and receipts,
and | 1427 |
if a tax is to be levied for such fund, the estimated revenue
to | 1428 |
be derived therefrom, the rate of the levy, and what portion | 1429 |
thereof is within, and what in excess of, the ten-mill tax | 1430 |
limitation, and on the debit side, the total appropriations that | 1431 |
may be made therefrom. Subject to division (G) of section 5705.29 | 1432 |
of the Revised Code, any reserve balance in an account established | 1433 |
under section 5705.13 of the Revised Code for the purpose | 1434 |
described in
division
(A)(1) of that section, and the principal of | 1435 |
a nonexpendable trust
fund established under section 5705.131 of | 1436 |
the Revised Code and any additions
to principal arising from | 1437 |
sources other than the reinvestment of investment
earnings arising | 1438 |
from that fund, are not unencumbered balances for the
purposes of | 1439 |
this
section. There shall be attached to the
certification a | 1440 |
summary,
which shall be known as the "official certificate of | 1441 |
estimated
resources," that shall state the total estimated | 1442 |
resources
of each fund of the subdivision that are available for | 1443 |
appropriation
in the fiscal year, other than funds to be created | 1444 |
by transfer,
and a statement of the amount of the total tax | 1445 |
duplicate of the
school district to be used in the collection of | 1446 |
taxes for the
following calendar year. Before the end of the | 1447 |
fiscal year, the
taxing authority of each subdivision and other | 1448 |
taxing unit shall
revise its tax budget, if one was adopted, so | 1449 |
that the total contemplated expenditures
from any fund during the | 1450 |
ensuing fiscal year will not exceed the
total appropriations that | 1451 |
may be made from such fund, as
determined by the budget commission | 1452 |
in its certification; and
such revised budget shall be the basis | 1453 |
of the annual
appropriation measure. | 1454 |
(B)(1) Except as otherwise provided in division (B)(2) of | 1455 |
this section, revenues from real property taxes scheduled to be | 1456 |
settled on or before the tenth day of August and the fifteenth
day | 1457 |
of February of a fiscal year under divisions (A) and (C) of | 1458 |
section 321.24 of the Revised Code, and revenue from taxes levied | 1459 |
on personal property used in business scheduled to be settled on | 1460 |
or before the thirty-first day of October and the thirtieth day
of | 1461 |
June of a fiscal year under divisions (B) and (D) of section | 1462 |
321.24 of the Revised Code shall not be available for | 1463 |
appropriation by a board of education prior to the fiscal year in | 1464 |
which such latest scheduled settlement date occurs, except that | 1465 |
moneys advanced to the treasurer of a board of education under | 1466 |
division (A)(2)(b) of section 321.34 of the Revised Code shall be | 1467 |
available for appropriation in the fiscal year in which they are | 1468 |
paid to the treasurer under such section. If the date for any | 1469 |
settlement of taxes is extended under division (E) of section | 1470 |
321.24 of the Revised Code, the latest date set forth in
divisions | 1471 |
(A) to (D) of that section shall be used to determine
in which | 1472 |
fiscal year the revenues are first available for
appropriation. | 1473 |
Sec. 5705.38. (A) This division does not apply to school | 1480 |
district appropriation measures. On or about the first day of | 1481 |
each year, the taxing authority of each subdivision or other | 1482 |
taxing unit shall pass an appropriation measure, and thereafter | 1483 |
during the year it may pass any supplemental appropriation | 1484 |
measures as it finds necessary, based on the revised tax budget | 1485 |
andor the official certificate of estimated resources or | 1486 |
amendments
of the certificate.
If adoption of a tax budget was | 1487 |
waived under
section
5705.281 of the Revised Code, appropriation | 1488 |
measures shall
be based on the
official certificate of estimated | 1489 |
resources. If
it desires to postpone the
passage of the annual | 1490 |
appropriation
measure until an amended certificate is
received | 1491 |
based on the
actual balances, it may pass a temporary | 1492 |
appropriation measure for
meeting the ordinary expenses of the | 1493 |
taxing unit until no later
than the first day of April of the | 1494 |
current year, and the
appropriations made in the temporary
measure | 1495 |
shall be chargeable
to the appropriations in the annual | 1496 |
appropriation measure for that
fiscal year when passed. | 1497 |
(B) A board of education shall pass its annual
appropriation | 1498 |
measure by the first day of October. If, by the
first day of | 1499 |
October, a board has not received either the amended
certificates | 1500 |
of estimated resources required by division (B) of
section 5705.36 | 1501 |
of the Revised Code or certifications that no
amended certificates | 1502 |
need be issued, the adoption of the annual
appropriation measure | 1503 |
shall be delayed until the amended
certificates or certifications | 1504 |
are received. Prior to the
passage of the annual appropriation | 1505 |
measure, the board may pass a
temporary appropriation measure for | 1506 |
meeting the ordinary expenses
of the district until it passes an | 1507 |
annual appropriation measure,
and appropriations made in the | 1508 |
temporary measure shall be
chargeable to the appropriations in the | 1509 |
annual appropriation
measure for that fiscal year when passed. | 1510 |
During the fiscal year
and after the passage of the annual | 1511 |
appropriation measure, a
district may pass any supplemental | 1512 |
appropriation measures as it
finds necessary, based on the revised | 1513 |
tax budget
andor the official
certificate of estimated resources | 1514 |
or
amendments of the
certificate.
School district appropriation | 1515 |
measures shall be in
the form as the auditor of state, after | 1516 |
consultation with the tax
commissioner, prescribes. | 1517 |
(C) Appropriation measures shall be classified so as to
set | 1518 |
forth separately the amounts appropriated for each office, | 1519 |
department, and division, and, within each, the amount | 1520 |
appropriated for personal services. In the case of a municipal | 1521 |
university, the board of directors of which have assumed, in the | 1522 |
manner provided by law, custody and control of the funds of the | 1523 |
university, funds shall be appropriated as a lump sum for the use | 1524 |
of the university. | 1525 |
Sec. 5705.391. (A) A board of education shall adopt as
part | 1526 |
of
its annual appropriation measure a spending plan or in the
case | 1527 |
of an amendment or supplement to an appropriation measure, an | 1528 |
amended spending plan, setting forth a schedule of expenses and | 1529 |
expenditures of all appropriated funds by the school district for | 1530 |
the fiscal year. A copy of the annual appropriation measure and | 1531 |
any amendment or supplement to it and the spending plan or
amended | 1532 |
plan shall be submitted to the superintendent of public | 1533 |
instruction and shall set forth all revenues available for | 1534 |
appropriation by the district during the fiscal year and their | 1535 |
sources; the nature and amount of expenses to be incurred by the | 1536 |
district during such year, the outstanding and unpaid expenses on | 1537 |
the date the appropriation measure, amendment, or supplement is | 1538 |
adopted; the date or dates by which such expenses must be paid; | 1539 |
and such other information as the superintendent requires to | 1540 |
enable the superintendent to determine whether during such
year | 1541 |
the district
will incur any expenses that will impair its ability | 1542 |
to operate
its schools with the revenue available to it from | 1543 |
existing
revenue sources. The plan or amended plan shall be | 1544 |
presented in
such detail and form as the superintendent | 1545 |
prescribes. | 1546 |
The auditor
andof state or the department may conduct any | 1556 |
further audits
or analyses necessary to assess any district's | 1557 |
fiscal condition
and. If further audits or analyses are conducted | 1558 |
by the auditor of state, the auditor of state shall notify the | 1559 |
department of the district's fiscal condition, and the department | 1560 |
shall
immediately notify
anythe district of any potential to | 1561 |
incur a deficit in the
current fiscal year or
of any strong | 1562 |
indications that a deficit will be incurred in either of the | 1563 |
ensuing two years.
If such audits or analyses are conducted by the | 1564 |
department, the department shall immediately notify the district | 1565 |
and the auditor of state of such potential deficit or strong | 1566 |
indications thereof. | 1567 |
(C) The state board of education, in accordance with | 1571 |
sections
3319.31 and 3319.311 of the Revised Code, may limit, | 1572 |
suspend, or revoke a license as defined
under
section 3319.31 of | 1573 |
the Revised Code that has been issued to any school employee found | 1574 |
to have
willfully contributed erroneous, inaccurate, or incomplete | 1575 |
data required for
the submission of the appropriation measure and | 1576 |
spending plan required by this
section. | 1577 |
(5) "Exempt obligations" means unvoted general obligation | 1597 |
bonds, notes, and certificates of indebtedness of a municipal | 1598 |
corporation, school district, county, or township that are | 1599 |
excluded, exempted, or not considered in calculating or | 1600 |
ascertaining the direct debt limit of such a subdivision; and
also | 1601 |
includes unvoted general obligation bonds, notes, and
certificates | 1602 |
of indebtedness of a municipal corporation if the
ordinance | 1603 |
authorizing their issuance provides that the debt
charges thereon, | 1604 |
or, in the case of bond anticipation notes, the
debt charges on | 1605 |
the bonds in anticipation of which they are
issued, shall be paid | 1606 |
from lawfully available municipal income
taxes to the extent | 1607 |
needed to meet such debt charges, and
contains a covenant, hereby | 1608 |
authorized, to appropriate annually
from such municipal income | 1609 |
taxes such amount as is necessary to
meet such annual debt | 1610 |
charges, and further makes provision that
any ad valorem property | 1611 |
taxes which are provided for pursuant to
section 133.22 or 133.23 | 1612 |
of the Revised Code shall, in addition
to any other reduction | 1613 |
permitted by those sections, be reduced by
the amount of such | 1614 |
municipal income taxes to be applied to such
debt charges in | 1615 |
compliance with such covenant. | 1616 |
(C) Upon request of the bond issuing authority or the
fiscal | 1626 |
officer of a subdivision, the appropriate county auditor
or county | 1627 |
auditors shall promptly certify all data necessary to
make the | 1628 |
determinations under division (B) of this section and to
ascertain | 1629 |
the indirect debt limits, including, for each
overlapping | 1630 |
subdivision, the tax value and the true value in
money of property | 1631 |
on the general tax lists and duplicates of the
subdivision, stated | 1632 |
separately for each classification of
property the tax value of | 1633 |
which is determined by applying a
different percentage to true | 1634 |
value, the applicable debt charges,
and such other data as is | 1635 |
necessary for the purpose. For such
purpose, the aggregate true | 1636 |
value in money of each such
classification of property may be | 1637 |
determined by application of
the appropriate mathematical factor | 1638 |
to the aggregate tax value of
such classification of property on | 1639 |
the general tax lists and
duplicates. The fiscal officer of each | 1640 |
overlapping subdivision
and the tax commissioner shall promptly | 1641 |
provide to the county
auditor such additional information as is | 1642 |
needed by the county
auditor to make the certification required by | 1643 |
this division,
including certification to the county auditor by | 1644 |
each such fiscal
officer as to the then exempt obligations of the | 1645 |
subdivision.
The certificate of the county auditor shall be | 1646 |
conclusive as to
the data therein set forth for the purposes of | 1647 |
determining the
indirect debt limit. The calculations and | 1648 |
certifications
provided for in this section relating to the one | 1649 |
per cent limit
need not be made or provided where the annual debt | 1650 |
charges
required to be taken into consideration in ascertaining | 1651 |
the
indirect debt limit will not exceed the ten-mill limit. | 1652 |
(D) A municipal corporation which has outstanding exempt | 1653 |
obligations supported by municipal income taxes as provided in | 1654 |
division (A)(5) of this section shall, to the extent necessary | 1655 |
therefor, levy and continue to levy such income tax and apply the | 1656 |
proceeds thereof in accordance with its covenants made in the | 1657 |
issuance of such obligations, and to such extent such tax shall | 1658 |
not be subject to diminution by initiative or referendum, or | 1659 |
diminution by statute unless provision is made therein for an | 1660 |
adequate substitute therefor, other than unvoted taxes on the | 1661 |
general tax lists and duplicates, assigned by law to such
purpose. | 1662 |
(E) If the tax budget
or the official certificate of | 1663 |
estimated resources of a subdivision shows that funds
available | 1664 |
for the purpose, including municipal income taxes under
division | 1665 |
(D) of this section, but excluding unvoted taxes within
the | 1666 |
ten-mill limit, will be insufficient to pay the debt charges
on | 1667 |
all outstanding obligations of the subdivision that have been | 1668 |
shown as exempt obligations on any certificate by the fiscal | 1669 |
officer delivered to the county auditor pursuant to division (C) | 1670 |
of this section, whether or not qualifying as such in any | 1671 |
subsequent certificate, sections 5705.31 and 5705.32 of the | 1672 |
Revised Code shall be specially applied as follows with respect
to | 1673 |
the debt charges on such obligations: | 1674 |
(2) If the debt charges on such obligations, and on any | 1682 |
other outstanding unvoted general obligations of the subdivision | 1683 |
not otherwise provided for, exceed the minimum levy of such | 1684 |
subdivision, there shall be levied millage upon the tax value of | 1685 |
property on the general tax lists and duplicates of the | 1686 |
subdivision in excess of the ten-mill limit, but within the one | 1687 |
per cent limit as to any property, in such amounts as are | 1688 |
necessary to make up such deficiency to the extent that such | 1689 |
deficiency does not exceed the debt charges, not otherwise | 1690 |
provided for, on the exempt obligations referred to in this | 1691 |
division; | 1692 |
If the subdivision is a municipal corporation that by
charter | 1698 |
provides a tax-rate limitation pursuant to section
5705.18 of the | 1699 |
Revised Code, divisions (E)(1), (2), and (3) of
this section shall | 1700 |
be applied only in a manner consistent with
the applicable charter | 1701 |
provisions. If a levy for current
operating expenses, whether or | 1702 |
not part of a levy for other
purposes, is to be provided under | 1703 |
such charter in lieu of a
minimum levy provided by division (D) of | 1704 |
section 5705.31 of the
Revised Code, as a first step, such charter | 1705 |
levy shall be reduced
by the amount of the levy for debt charges | 1706 |
on such exempt
obligations only if and to the extent provided by | 1707 |
such charter,
and if no part of such debt charges is to be paid | 1708 |
from a levy
within the limitations imposed by the charter, the | 1709 |
full amount of
such debt charges shall be considered the | 1710 |
deficiency under
division (E) (2) of this section. The levy for | 1711 |
such debt charges
under such subdivision shall not exceed any | 1712 |
applicable charter
limitation. Any references in applicable | 1713 |
charter provisions to
the limitations provided by the constitution | 1714 |
or laws or to a
ten-mill limitation of Section 2, Article XII, | 1715 |
Ohio Constitution,
shall be viewed by the county budget commission | 1716 |
as meaning the
one per cent limit applicable under this section. | 1717 |
Division
(E)(3) of this section shall not be applied to reduce any | 1718 |
levy
within a charter tax-rate limitation. | 1719 |
(F) If any levy is made under division (E)(2) of this | 1725 |
section, the amount of millage to be applied to tax values on the | 1726 |
general tax lists and duplicates shall be determined for each | 1727 |
classification of property the tax value of which is computed by | 1728 |
applying a different percentage to true value. The millage rates | 1729 |
applied to such classifications of property shall be calculated
to | 1730 |
produce revenues in the aggregate amount to be provided under | 1731 |
division (E)(2) of this section, provided that no such millage | 1732 |
shall be added to the taxes on property that is already taxed to | 1733 |
the full extent of the one per cent limit, and the millage on
each | 1734 |
other classification of property shall not result in a tax
thereon | 1735 |
in excess of the one per cent limit, but the millage
amount levied | 1736 |
under division (E)(2) of this section shall be the
same as to all | 1737 |
classifications of property which may be taxed at
the same millage | 1738 |
without exceeding the one per cent limit. In
any event, the | 1739 |
millage amount levied under division (E)(2) of
this section on all | 1740 |
land and improvements thereon in the
subdivision shall be the | 1741 |
same. | 1742 |
(6)
In fiscal years 2002, 2003, 2004, 2005, and 2006, if
the | 1817 |
revenue arising
from the tax levied by
section 5727.81 of the | 1818 |
Revised Code is less than five
hundred
fifty-two million
dollars, | 1819 |
the amount credited to the general
revenue fund under division | 1820 |
(B)(1) of this section shall be
reduced by the amount
necessary to | 1821 |
credit to each of the funds in
divisions
(B)(2)
and (3) of this | 1822 |
section the amount it
would have
received if the tax
did raise | 1823 |
five hundred fifty-two
million dollars for that
fiscal
year. The | 1824 |
tax commissioner shall
certify to the director of
budget and | 1825 |
management the amounts that
shall be credited under
this division. | 1826 |
(7) Beginning in fiscal year 2007, if the revenue arising | 1827 |
from the tax levied by section 5727.81 of the Revised Code is less | 1828 |
than five hundred fifty-two million dollars, the amount credited | 1829 |
to the general revenue fund under division (B)(1) of this section | 1830 |
shall be reduced by the amount necessary to credit to each of the | 1831 |
funds in divisions (B)(2), (3), (4), and (5) of this section the | 1832 |
amount that it would have received if the tax did raise five | 1833 |
hundred fifty-two million dollars for that fiscal year. The tax | 1834 |
commissioner shall certify to the director of budget and | 1835 |
management the amounts to be credited under division (B)(7) of | 1836 |
this section. | 1837 |
(3) Beginning in
fiscal year
2007,
if the revenue arising | 1850 |
from the tax levied by
section 5727.811 of the
Revised Code is | 1851 |
less than ninety million
dollars,
an
amount
equal to the | 1852 |
difference between
the amount collected and ninety million dollars | 1853 |
shall be
transferred from the general revenue fund
to
each of
the | 1854 |
funds in
divisions (C)(1) and
(2) of this section
in the same | 1855 |
percentages as if
that amount had been
collected as taxes under | 1856 |
section 5727.811 of
the Revised Code. The
tax
commissioner shall | 1857 |
certify to the
director of budget and
management the amounts that | 1858 |
shall be
transferred under this division. | 1859 |
(1) The sum of the electric company tax value loss | 1941 |
multiplied by the
tax rate in effect in
tax year 1998, and the | 1942 |
natural gas company tax value loss multiplied
by the tax rate in | 1943 |
effect in tax year 1999, for fixed-sum levies
for all taxing | 1944 |
districts within
each school district, joint vocational school | 1945 |
district, and local
taxing unit. For the years 2002 through 2006, | 1946 |
this computation shall
include school district emergency levies | 1947 |
that existed in 1998
in the case
of the electric company tax value | 1948 |
loss, and 1999 in the case of the natural
gas company tax value | 1949 |
loss, and
all other fixed-sum levies that existed in 1998 in the | 1950 |
case of the electric
company tax value loss and 1999 in the case | 1951 |
of the natural gas company tax
value loss
and continue to be | 1952 |
charged in the tax year preceding the distribution year. For the | 1953 |
years 2007
through 2016 in the case of school district emergency | 1954 |
levies, and for all
years after 2006 in the case of all other | 1955 |
fixed-sum levies, this
computation shall exclude all
fixed-sum | 1956 |
levies that
existed in 1998 in the case of the electric company | 1957 |
tax value loss and 1999
in the case of the natural gas company tax | 1958 |
value loss, but are no
longer in effect in the tax year
preceding | 1959 |
the distribution year. For the purposes of this section, an | 1960 |
emergency levy that existed in 1998 in the case of the electric | 1961 |
company tax
value loss, and 1999 in the case of the natural gas | 1962 |
company tax value
loss, continues to exist in a year beginning on | 1963 |
or after January 1, 2007, but before January 1, 2017, if, in
that | 1964 |
year, the board of education levies a school district emergency | 1965 |
levy for
an annual sum at least equal to the annual sum levied by | 1966 |
the board in tax year
1998 or 1999, respectively, less the amount | 1967 |
of the payment
certified under
this division for 2002. | 1968 |
If the amount computed under division
(H) of this section | 1973 |
for any
school district, joint vocational school district, or | 1974 |
local taxing unit is
greater than zero, that amount shall equal | 1975 |
the fixed-sum levy loss reimbursed
pursuant to division (E) of | 1976 |
section 5727.85 of the
Revised Code or division (A)(2)
of section | 1977 |
5727.86 of the Revised Code, and the one-fourth of one
mill that | 1978 |
is subtracted under division (H)(2) of this section
shall be | 1979 |
apportioned
among
all contributing fixed-sum levies in the | 1980 |
proportion of each levy to the sum of
all fixed-sum levies within | 1981 |
each school district,
joint vocational school district, or local | 1982 |
taxing unit. | 1983 |
(I) Notwithstanding divisions (D),
(E), (G), and (H) of | 1984 |
this section, in
computing the tax value loss, fixed-rate levy | 1985 |
loss, and fixed-sum levy loss, the tax commissioner shall use the | 1986 |
greater of
the 1998 tax rate or the 1999 tax rate in the case of | 1987 |
levy losses
associated with the electric company tax value loss, | 1988 |
but the 1999 tax rate
shall not
include for this purpose any tax | 1989 |
levy approved by the voters after
June 30, 1999, and the tax | 1990 |
commissioner shall use the greater of the
1999 or the 2000 tax | 1991 |
rate in the case of levy losses associated with the
natural gas | 1992 |
company tax value loss. | 1993 |
(J) Not later than January 1, 2002, the tax commissioner | 1994 |
shall certify to the department of education the tax value loss | 1995 |
determined
under divisions (D) and (E) of this section for each | 1996 |
taxing
district, the fixed-rate levy
loss calculated under | 1997 |
division (G) of this section, and the
fixed-sum levy loss | 1998 |
calculated under division (H) of this section.
The calculations | 1999 |
under divisions (G) and (H) of this section shall
separately | 2000 |
display the levy loss for each levy eligible for
reimbursement. | 2001 |
Section 2. That existing sections 118.13, 325.03, 325.14, | 2006 |
325.15, 3315.40, 3316.12, 3316.20, 3317.025, 3317.026, 3317.027, | 2007 |
3317.028, 3317.0210, 3317.0211,
3318.07, 5705.281, 5705.29, | 2008 |
5705.30,
5705.31, 5705.32,
5705.34,
5705.341, 5705.35, 5705.38, | 2009 |
5705.391, 5705.51, and 5727.84
of the Revised
Code are
hereby | 2010 |
repealed. | 2011 |
Section 3. The amendments by this act to sections 325.03, | 2012 |
325.14, and 325.15 of the Revised Code conform the language of the | 2013 |
sections to the exact language in which they were passed in Sub. | 2014 |
H.B. 712 of the 123rd General Assembly. Because of an | 2015 |
unintentional computer formatting translation error, enrolled Sub. | 2016 |
H.B. 712 as it affected the three sections was not printed in the | 2017 |
exact language in which it was passed. The error, and thus the | 2018 |
amendments of this act correcting it, are nonsubstantive for three | 2019 |
reasons. First, study of the schedule sequencing in divisions | 2020 |
(A), (B), (C), and (D) of section 325.03 of the Revised Code, both | 2021 |
independently and in comparison with the schedule sequencing in | 2022 |
related sections 325.04, 325.06, 325.08, 325.09, and 325.10 of the | 2023 |
Revised Code, indicates erroneous schedule sequence labeling in | 2024 |
section 325.03 of the Revised Code. Second, study of the schedule | 2025 |
sequencing and pay differentials in sections 325.14 and 325.15 of | 2026 |
the Revised Code, both independently and in comparison with the | 2027 |
schedule sequencing and pay differentials in related section | 2028 |
325.11 of the Revised Code, indicate erroneous schedule sequence | 2029 |
and pay differential labeling in sections 325.14 and 325.15 of the | 2030 |
Revised Code. And finally, "calendar" is misspelled in sections | 2031 |
325.03, 325.14, and 325.15 of the Revised Code. For these | 2032 |
reasons, the amendments of this act to sections 325.03, 325.14, | 2033 |
and 325.15 of the Revised Code are to be construed as having the | 2034 |
effects specified in division (A) of section 1.30 of the Revised | 2035 |
Code. | 2036 |
Section 4. Section 3317.0210 of the Revised Code, as amended | 2037 |
by this act, applies to recomputations of basic state aid as | 2038 |
authorized by that section for fiscal years 2002 and thereafter | 2039 |
and, in the case of a school district that notified the Department | 2040 |
of Education of uncollectable taxes for tax year 1999 as provided | 2041 |
under division (D) of that section as that section existed before | 2042 |
its amendment by this act, for fiscal year 2001. If a school | 2043 |
district notified the Department of Education of uncollectable | 2044 |
taxes for tax year 1999 or 2000 as provided under that division, | 2045 |
the school district shall be deemed to have made the notification | 2046 |
under division (B) of section 3317.0210 of the Revised Code as | 2047 |
amended by this act and shall not be required to again notify the | 2048 |
Department of uncollectable taxes for tax year 1999 or 2000. | 2049 |