Sub. H. B. No. 129 As Reported by the Senate Ways and Means Committee

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, 3316.20, 3317.025, 3317.026,

3317.027, 3317.028, 3317.0210, 3317.0211, 3318.07,

5705.281, 5705.29, 5705.30, 5705.31, 5705.32,

5705.34, 5705.341, 5705.35, 5705.38, 5705.391,

5705.51, and 5727.84 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, to require

that certain adjustments in state aid be reduced if

a school district received a grant from the

catastrophic expenditures account for the same

reason that the adjustment was made, to modify the

notification procedure for potential school

district fiscal deficits, to revise the percentages

of the kilowatt-hour and natural gas tax receipts

that are credited to the school district and local

government property tax replacement funds, to

modify the manner of recomputing basic aid for

school districts affected by bankrupt taxpayers,

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,	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

(B) Prior to giving a certificate of estimated resources or	50
amendment thereof to the municipal corporation, county, or	51
township, the county budget commission shall consult with the	52
commission, and the commission shall revise such certificate or	53
amended certificate in any respect in which the certificate or	54
amended certificate is, in its judgment, inconsistent with the	55
financial plan.	56

(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

(D) Nothing in this section, and no delay or failure or	74
refusal to act under or comply with the provisions of this	75
section, delays, modifies, or affects the expenditure restrictions	76
contained in section 118.12 of the Revised Code.	77

(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 ~~have~~has 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

Sec. 325.03. Each county auditor shall be classified, for	99
salary purposes, according to the population of the county. All	100
county auditors shall receive annual compensation in accordance	101
with the following schedules and in accordance with section	102
325.18 of the Revised Code:	103

(A) CLASSIFICATION AND COMPENSATION SCHEDULE

104

FOR ~~CALENDER~~ CALENDAR YEAR 2000

105

Class

Population Range

Compensation

106

1	1 - 20,000	$39,368	107
2	20,001 - 40,000	41,706	108
3	40,001 - 55,000	43,911	109
4	55,001 - 70,000	45,376	110
5	70,001 - 85,000	46,876	111
6	85,001 - 95,000	51,801	112
7	95,001 - 105,000	53,383	113
8	105,001 - 125,000	54,927	114
9	125,001 - 175,000	57,950	115
10	175,001 - 275,000	59,911	116
11	275,001 - 400,000	65,004	117
12	400,001 - 550,000	67,213	118
13	550,001 - 1,000,000	69,267	119
14	Over 1,000,000	71,225	120

(B) CLASSIFICATION AND COMPENSATION SCHEDULE

121

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

122

Class

Population Range

Compensation

123

1	1 - 20,000	$40,549	124
2	20,001 - 40,000	42,957	125
3	40,001 - 55,000	45,228	126
4	55,001 - 70,000	46,737	127
5	70,001 - 85,000	48,282	128
6	85,001 - 95,000	53,356	129
7	95,001 - 105,000	54,983	130
8	105,001 - 125,000	56,575	131
9	125,001 - 175,000	59,690	132
10	175,001 - 275,000	61,708	133
11	275,001 - 400,000	66,953	134
12	400,001 - 550,000	69,229	135
13	550,001 -1,000,000	71,345	136
14	Over 1,000,000	73,362	137

138

FOR ~~CALENDER~~ CALENDAR YEAR 2002

139

Class	Population Range	Compensation	140
1	1 - 20,000	$41,765	141
2	20,001 - 40,000	44,246	142
3	40,001 - 55,000	46,585	143
4	55,001 - 70,000	48,139	144
5	70,001 - 85,000	49,731	145
6	85,001 - 95,000	54,957	146
7	95,001 - 105,000	56,633	147
8	105,001 - 125,000	58,272	148
9	125,001 - 175,000	61,480	149
10	175,001 - 275,000	63,560	150
11	275,001 - 400,000	68,962	151
12	400,001 - 550,000	71,306	152
13	550,001 -1,000,000	73,485	153
14	Over 1,000,000	75,563	154

(D) CLASSIFICATION AND COMPENSATION SCHEDULE

155

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

156

Class	Population Range	Compensation	157
1	1 - 20,000	$45,573	158
2	20,001 - 35,000	47,983	159
3	35,001 - 55,000	49,584	160
4	55,001 - 95,000	58,332	161
5	95,001 - 200,000	65,466	162
6	200,001 - 400,000	73,445	163
7	400,001 - 1,000,000	77,829	164
8	1,000,001 or more	80,164	165

Sec. 325.14. (A) Each county engineer shall be classified,	166
for salary purposes, according to the population of the county.	167
All county engineers shall receive annual compensation in	168
accordance with the following schedules and in accordance with	169
section 325.18 of the Revised Code:	170

CLASSIFICATION AND COMPENSATION SCHEDULE

172

FOR ~~CALENDER~~ CALENDAR YEAR 2000 FOR

173

COUNTY ENGINEERS WITH A PRIVATE PRACTICE

174

Class	Population Range	Compensation	175
1	1 - 20,000	$44,898	176
2	20,001 - 40,000	46,893	177
3	40,001 - 55,000	48,889	178
4	55,001 - 70,000	50,884	179
5	70,001 - 85,000	52,215	180
6	85,001 - 95,000	53,545	181
7	95,001 - 105,000	54,875	182
8	105,001 - 125,000	55,707	183
9	125,001 - 175,000	57,370	184
10	175,001 - 275,000	59,033	185
11	275,001 - 400,000	60,695	186
12	400,001 - 600,000	62,358	187
13	600,001 - 1,000,000	64,021	188
14	Over 1,000,000	66,516	189

CLASSIFICATION AND COMPENSATION SCHEDULE

190

FOR ~~CALENDER~~ CALENDAR YEAR 2000 FOR

191

COUNTY ENGINEERS ~~WITH~~ WITHOUT A PRIVATE PRACTICE

192

Class	Population Range	Compensation	193
1	1 - 20,000	$64,694	194
2	20,001 - 40,000	66,690	195
3	40,001 - 55,000	68,686	196
4	55,001 - 70,000	70,681	197
5	70,001 - 85,000	72,011	198
6	85,001 - 95,000	73,342	199
7	95,001 - 105,000	74,672	200
8	105,001 - 125,000	75,503	201
9	125,001 - 175,000	77,166	202
10	175,001 - 275,000	78,829	203
11	275,001 - 400,000	80,492	204
12	400,001 - 600,000	82,155	205
13	600,001 - 1,000,000	83,818	206
14	Over 1,000,000	86,312	207

CLASSIFICATION AND COMPENSATION SCHEDULE

208

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

209

COUNTY ENGINEERS WITH A PRIVATE PRACTICE

210

Class	Population Range	Compensation	211
1	1 - 20,000	$48,300	212
2	20,001 - 35,000	50,356	213
3	35,001 - 55,000	52,411	214
4	55,001 - 95,000	56,521	215
5	95,001 - 200,000	60,803	216
6	200,001 - 400,000	64,229	217
7	400,001 - 1,000,000	68,510	218
8	1,000,001 or more	71,182	219

CLASSIFICATION AND COMPENSATION SCHEDULE

220

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

221

COUNTY ENGINEERS ~~WITH~~ WITHOUT A PRIVATE PRACTICE

222

Class	Population Range	Compensation	223
1	1 - 20,000	$68,691	224
2	20,001 - 35,000	70,746	225
3	35,001 - 55,000	72,801	226
4	55,001 - 95,000	76,912	227
5	95,001 - 200,000	81,193	228
6	200,001 - 400,000	84,619	229
7	400,001 - 1,000,000	88,901	230
8	1,000,001 or more	91,568	231

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

Sec. 325.15. (A) Each coroner shall be classified, for	260
salary purposes, according to the population of the county. All	261
coroners shall receive annual compensation in accordance with the	262
following schedules and in accordance with section 325.18 of the	263
Revised Code:	264

CLASSIFICATION AND COMPENSATION SCHEDULE

265

FOR ~~CALENDER~~ CALENDAR YEAR 2000 FOR

266

CORONERS WITH A PRIVATE PRACTICE

267

Class

Population Range

Compensation

268

1	1 - 20,000	$16,628	269
2	20,001 - 40,000	18,293	270
3	40,001 - 55,000	20,786	271
4	55,001 - 70,000	23,280	272
5	70,001 - 85,000	25,774	273
6	85,001 - 95,000	31,595	274
7	95,001 - 105,000	34,089	275
8	105,001 - 125,000	36,584	276
9	125,001 - 175,000	39,909	277
10	175,001 - 275,000	42,404	278
11	275,001 - 400,000	49,054	279
12	400,001 - 600,000	52,380	280
13	600,001 - 1,000,000	55,706	281
14	Over 1,000,000	59,032	282

CLASSIFICATION AND COMPENSATION SCHEDULE

283

FOR ~~CALENDER~~ CALENDAR YEAR 2000 FOR

284

CORONERS ~~WITH~~ WITHOUT A PRIVATE PRACTICE

285

Class

Population Range

Compensation

286

10	175,001 - 275,000	$95,815	287
11	275,001 - 400,000	95,815	288
12	400,001 - 600,000	95,815	289
13	600,001 - 1,000,000	95,815	290
14	Over 1,000,000	95,815	291

CLASSIFICATION AND COMPENSATION SCHEDULE

292

FOR CALENDAR YEAR 2001 FOR

293

CORONERS WITH A PRIVATE PRACTICE

294

Class

Population Range

Compensation

295

1	1 - 20,000	$18,842	296
2	20,001 - 35,000	21,410	297
3	35,001 - 55,000	23,978	298
4	55,001 - 95,000	35,112	299
5	95,001 - 200,000	43,676	300
6	200,001 - 400,000	53,951	301
7	400,001 - 1,000,000	60,803	302
8	1,000,001 or more	64,451	303

CLASSIFICATION AND COMPENSATION SCHEDULE

304

FOR CALENDAR YEAR 2001 FOR

305

CORONERS WITHOUT A PRIVATE PRACTICE

306

Class

Population Range

Compensation

307

5	175,001 - 200,000	$98,689	308
6	200,001 - 400,000	98,689	309
7	400,001 - 1,000,000	101,085	310
8	1,000,001 or more	103,480	311

(B) A coroner in a county with a population of one	312
hundred seventy-five thousand one or more shall not engage in the	313
private practice of medicine unless, before taking office, the	314
coroner notifies the board of county commissioners of the	315
intention to engage in that private practice.	316

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 in~~of the	341
school ~~district's tax budget adopted pursuant to section 5705.28~~	342
~~of the Revised Code~~district 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

Moneys in the fund shall be expended only by resolution	364
adopted by a majority of the members of the board for operating or	365
capital costs of any existing or new and innovative program	366
designed to enhance or promote education within the district or	367
service center, such as scholarships for students or teachers.	368

A board of education or governing board may appoint a	369
committee of administrators to administer the education foundation	370
fund and to make recommendations for the use of the fund. Members	371
of the committee shall serve at the discretion of the appointing	372
board. Members shall receive no compensation, but may be	373
reimbursed for actual and necessary expenses incurred in the	374
performance of their official duties.	375

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

(B) Prior to giving a certificate of estimated resources or	394
amendment of it to the school district, the county budget	395
commission shall consult with the commission, and the commission	396
shall revise the certificate or amended certificate in any respect	397
in which the certificate or amended certificate is, in its	398
judgment, inconsistent with the financial recovery plan.	399

(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

Sec. 3316.20. (A)(1) The school district solvency	430
assistance fund is hereby created in the state treasury, to	431
consist of such amounts designated for the purposes of the fund by	432
the general assembly. The fund shall be used to provide	433
assistance and grants to school districts to enable them to remain	434
solvent and to pay unforseeable expenses of a temporary or	435
emergency nature that they are unable to pay from existing	436
resources.	437

(2) There is hereby created within the fund an account known	438
as the school district shared resource account, which shall	439
consist of money appropriated to it by the general assembly. The	440
money in the account shall be used solely for solvency assistance	441
to school districts that have been declared under division (B) of	442
section 3316.03 of the Revised Code to be in a state of fiscal	443
emergency.	444

(3) There is hereby created within the fund an account known	445
as the catastrophic expenditures account, which shall consist of	446
money appropriated to the account by the general assembly plus all	447
investment earnings of the fund. Money in the account shall be	448
used solely for the following:	449

(a) Solvency assistance to school districts that have been	450
declared under division (B) of section 3316.03 of the Revised Code	451
to be in a state of fiscal emergency, in the event that all money	452
in the shared resource account is utilized for solvency	453
assistance;	454

(b) Grants to school districts under division (C) of this	455
section.	456

(B) Solvency assistance payments under division (A)(2) or	457
(3)(a) of this section shall be made from the fund by the	458
superintendent of public instruction in accordance with rules	459
adopted by the director of budget and management, after	460
consulting with the superintendent, specifying approval criteria	461
and procedures necessary for administering the fund.	462

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

(B) The percentage of the total operating taxes charged and	523
payable for school district purposes levied against such valuation	524
for the preceding calendar year ~~which~~that have not been paid by	525
such date;	526

(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

Upon receipt of the certification, the department shall	537
recompute the payments required under section 3317.022 of the	538
Revised Code in the manner the payments would have been computed	539
if:	540

(1) The amount certified under division (C) of this section	541
was not subject to taxation by the district and was not included	542
in the certification made under division (A)(1), (A)(2), or (D) of	543
section 3317.021 of the Revised Code.	544

(2) The amount of taxes charged and payable and unpaid and	545
used to make the computation under division (B) of this section	546
had not been levied and had not been used in the computation	547
required by division (B) of section 3317.021 of the Revised Code.	548
The department shall pay the district that amount in the ensuing	549
fiscal year in lieu of the amounts computed under section 3317.022	550
of the Revised Code.	551

If a school district received a grant from the catastrophic	552
expenditures account pursuant to division (C) of section 3316.20	553
of the Revised Code on the basis of the same circumstances for	554
which a recomputation is made under this section, the amount of	555
the recomputation shall be reduced and transferred in accordance	556
with division (C) of section 3316.20 of the Revised Code.	557

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

(C) If an adjustment is made under this section in the	594
amount of state aid paid to a school district, the tax value	595
reductions from which that adjustment results shall not be used in	596
recomputing aid to a school district under section 3317.027 of the	597
Revised Code.	598

(D) If a school district received a grant from the	599
catastrophic expenditures account pursuant to division (C) of	600
section 3316.20 of the Revised Code on the basis of the same	601
circumstances for which an adjustment is made under this section,	602
the amount of the adjustment shall be reduced and transferred in	603
accordance with division (C) of section 3316.20 of the Revised	604
Code.	605

Sec. 3317.027. On or before the fifteenth day of May of each	606
year, the tax commissioner shall certify to the department of	607
education:	608

(A) The amount by which applications filed under section	609
5713.38 of the Revised Code or complaints filed under section	610
5715.19 of the Revised Code resulted in a reduction in the second	611
preceding year's taxable value in each school district in which	612
such a reduction occurred, and the amount by which such reduction	613
reduced the district's taxes charged and payable for such year;	614
and	615

(B) The taxes charged and payable for the second preceding	616
tax year that were remitted under section 5713.081 of the Revised	617
Code and the taxable value against which such taxes were imposed.	618

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

If a school district received a grant from the catastrophic	629
expenditures account pursuant to division (C) of section 3316.20	630
of the Revised Code on the basis of the same circumstances for	631
which a recomputation is made under this section, the amount of	632
the recomputation shall be reduced and transferred in accordance	633
with division (C) of section 3316.20 of the Revised Code.	634

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

(1) The taxable value of the tangible personal property	650
increase or decrease, including utility tangible personal property	651
increase or decrease, which shall be considered a change in	652
valuation;	653

(2) The decrease or increase in taxes charged and payable on	654
such change in taxable value calculated in the same manner as in	655
division (A)(3) of section 3317.021 of the Revised Code.	656

(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

(D) If a school district received a grant from the	675
catastrophic expenditures account pursuant to division (C) of	676
section 3316.20 of the Revised Code on the basis of the same	677
circumstances for which a recomputation is made under this	678
section, the amount of the recomputation shall be reduced and	679
transferred in accordance with division (C) of section 3316.20 of	680
the Revised Code.	681

Sec. 3317.0210. (A) As used in this section:

682

(1) "Bankruptcy Reform Act" means the "Bankruptcy Reform Act	683
of 1978," 92 Stat. 2558, 11 U.S.C. 301, as amended.	684

(2) "Chapter 11 corporation" means a corporation, company, or	685
other business organization that has filed a petition for	686
reorganization under Chapter 11 of the "Bankruptcy Reform Act," 92	687
Stat. 2626, 11 U.S.C. 1101, as amended.	688

(3) ~~"Real property" includes public utility real property and~~	689
~~"personal property" includes public utility personal property.~~	690

~~(4)~~ "Uncollectable taxes" means property taxes ~~owed~~payable	691
in a calendar year by a Chapter 11 corporation on its property ~~for~~	692
~~a tax year~~ that a school district is precluded from collecting by	693
virtue of proceedings under the Bankruptcy Reform Act.	694

~~(5)~~(4) "Basic state aid" means the state aid calculated for a	695
school district under section 3317.022 of the Revised Code.	696

~~(6) "Effective value" means the sum of the~~	697
~~residential/agricultural real property value, the effective~~	698
~~nonresidential/agricultural real property value, and the effective~~	699
~~personal value.~~	700

~~(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 ~~for~~in that calendar year	716
~~against personal property subject to taxation in the district,~~	717
exclusive of the uncollectable taxes ~~for~~payable in that year on	718
~~that property~~, and the denominator of which is the total taxes	719
charged and payable ~~for~~in that year ~~against personal property~~	720
~~subject to taxation in the district~~.	721

~~(9) "Nonresidential/agricultural real property value" means,~~	722
~~for a tax year, the sum of the values certified for a school~~	723
~~district for that year under division (B)(2)(a) of this section,~~	724
~~and "residential/agricultural real property value" means, for a~~	725
~~tax year, the sum of the values certified for a school district~~	726
~~under division (B)(2)(b) of this section.~~	727

~~(10) "Taxes charged and payable against real property" means~~	728
~~the taxes charged and payable against that property after making~~	729
~~the reduction required by section 319.301 of the Revised Code.~~	730

~~(11)~~(6) "Total taxes charged and payable" has the same	731
meaning given "taxes charged and payable" in section 3317.02 of	732
the Revised Code.	733

(B)(1) Between the first day of January and the first day	734
of February of any year, a school district shall notify the	735
department of education if it has uncollectable taxes payable in	736
the preceding calendar year from one Chapter 11 corporation ~~for~~	737
~~the preceding tax year whose total taxes charged and payable~~	738
~~represent at least one-half of one per cent of the district's~~	739
~~total taxes charged and payable for that tax year~~.	740

(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 year~~district’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

~~(a) The value of the property subject to taxation in the~~	749
~~district that was classified as nonresidential/agricultural real~~	750
~~property pursuant to section 5713.041 of the Revised Code, and the~~	751
~~taxes charged and payable on that property; and~~	752

~~(b) The value of the property subject to taxation in the~~	753
~~district that was classified as residential/agricultural real~~	754
~~property under section 5713.041 of the Revised Code~~. For the	755
purposes of this section, taxes are payable in the calendar year	756
that includes the day prescribed by law for their payment,	757
including any lawful extension thereof.	758

(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

~~Upon receiving the certification from the tax commissioner,~~	791
~~the department shall compute the district's effective value for~~	792
~~the tax year for which the certification was made and shall~~	793
~~determine whether the effective value for the tax year is at least~~	794
~~one per cent less than its total taxable value for that tax year.~~	795
~~If it is, the department shall recompute the basic state aid~~	796
~~payable to the district as follows:~~	797

~~(1) For such uncollectable taxes for tax year 1999,~~	798
~~recompute the basic state aid for fiscal year 2001 using the~~	799
~~effective value for tax year 1999 in lieu of the total taxable~~	800
~~value for that tax year as certified under divisions (A)(1) and~~	801
~~(2) of section 3317.021 of the Revised Code;~~	802

~~(2) For such uncollectable taxes for tax year 2000,~~	803
~~recompute the basic state aid for fiscal year 2002 using the~~	804
~~effective value for tax year 2000 in lieu of the total taxable~~	805
~~value for that tax year certified under those divisions.~~	806

~~The difference between the basic state aid amount originally~~	807
~~computed for the district for fiscal year 2001 or fiscal year 2002~~	808
~~and the amount recomputed for that year under division (C)(1) or~~	809
~~(2) of this section shall be paid to the district from the lottery~~	810
~~profits education fund before the end of fiscal year 2002.~~	811

~~(E) Amounts~~Except as provided in division (E) of this	812
section, amounts received by a school district under division (C)	813
~~and (D)~~ of this section shall be repaid to the department of	814
education in any future year to the extent the district receives	815
payments of uncollectable taxes in such future year. The	816
~~department~~district shall notify ~~a district~~the department of any	817
amount owed under this division.	818

(E) If a school district received a grant from the	819
catastrophic expenditures account pursuant to division (C) of	820
section 3316.20 of the Revised Code on the basis of the same	821
circumstances for which a recomputation is made under this	822
section, the amount of the recomputation shall be reduced and	823
transferred in accordance with division (C) of section 3316.20 of	824
the Revised Code.	825

Sec. 3317.0211. (A) As used in this section:

826

(1) "Port authority" means any port authority as defined in	827
section 4582.01 or 4582.21 of the Revised Code.	828

(2) "Real property" includes public utility real property	829
and "personal property" includes public utility personal property.	830

(3) "Uncollected taxes" means property taxes charged and	831
payable against the property of a port authority for a tax year	832
that a school district has not collected.	833

(4) "Basic state aid" means the state aid calculated for a	834
school district under section 3317.022 of the Revised Code.	835

(5) "Effective value" means the sum of the effective	836
residential/agricultural real property value, the effective	837
nonresidential/agricultural real property value, and the effective	838
personal value.	839

(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

(9) "Nonresidential/agricultural real property value" means,	871
for a tax year, the sum of the values certified for a school	872
district for that year under division (B)(2)(a) of this section,	873
and "residential/agricultural real property value" means, for a	874
tax year, the sum of the values certified for a school district	875
under division (B)(2)(b) of this section.	876

(10) "Taxes charged and payable against real property" means	877
the taxes charged and payable against that property after making	878
the reduction required by section 319.301 of the Revised Code.	879

(11) "Total taxes charged and payable" has the same meaning	880
given "taxes charged and payable" in section 3317.02 of the	881
Revised Code.	882

(B)(1) By the first day of August of any calendar year, a	883
school district shall notify the department of education if it has	884
any uncollected taxes from one port authority for the second	885
preceding tax year whose taxes charged and payable represent at	886
least one-half of one per cent of the district's total taxes	887
charged and payable for that tax year.	888

(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

(a) The value of the property subject to taxation in the	897
district that was classified as nonresidential/agricultural real	898
property pursuant to section 5713.041 of the Revised Code, and the	899
taxes charged and payable on that property; and	900

(b) The value of the property subject to taxation in the	901
district that was classified as residential/agricultural real	902
property under section 5713.041 of the Revised Code.	903

(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

(D) ~~Amounts~~Except as provided in division (E) of this	920
section, amounts received by a school district under division (C)	921
of this section shall be repaid to the department of education in	922
any future year to the extent the district receives payments of	923
uncollectable taxes in such future year. The department shall	924
notify a district of any amount owed under this division.	925

(E) If a school district received a grant from the	926
catastrophic expenditures account pursuant to division (C) of	927
section 3316.20 of the Revised Code on the basis of the same	928
circumstances for which a recomputation is made under this	929
section, the amount of the recomputation shall be reduced and	930
transferred in accordance with division (C) of section 3316.20 of	931
the Revised Code.	932

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 ~~5709.28~~5705.28 of	953
the Revised Code, ~~or may permit~~but shall require such a taxing	954
authority to ~~adopt a tax budget containing only~~provide 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 formula~~perform 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

Sec. 5705.29. This section does not apply to a subdivision or	963
taxing unit for which the county budget commission has waived the	964
requirement to adopt a tax budget pursuant to section 5705.281 of	965
the Revised Code. The tax budget shall present the following	966
information in such detail as is prescribed by the auditor of	967
state~~, unless an alternative form of the budget is permitted under~~	968
~~section 5705.281 of the Revised Code~~:	969

(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

(2) A statement of the expenditures for the ensuing fiscal	982
year necessary for permanent improvements, exclusive of any	983
expense to be paid from bond issues, classified as to the	984
improvements contemplated by the subdivision and the fund from	985
which such expenditures are to be made;	986

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

987

(4) A statement of expenditures for the ensuing fiscal year	988
necessary for any purpose for which a special levy is authorized,	989
and the fund from which such expenditures are to be made;	990

(5) Comparative statements, so far as possible, in parallel	991
columns of corresponding items of expenditures for the current	992
fiscal year and the two preceding fiscal years.	993

(B)(1) An estimate of receipts from other sources than the	994
general property tax during the ensuing fiscal year, which shall	995
include an estimate of unencumbered balances at the end of the	996
current fiscal year, and the funds to which such estimated	997
receipts are credited;	998

(2) The amount each fund requires from the general property	999
tax, which shall be the difference between the contemplated	1000
expenditure from the fund and the estimated receipts, as provided	1001
in this section. The section of the Revised Code under which the	1002
tax is authorized shall be set forth.	1003

(3) Comparative statements, so far as possible, in parallel	1004
columns of taxes and other revenues for the current fiscal year	1005
and the two preceding fiscal years.	1006

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

1007

(2) The estimated receipts from sources other than the tax	1008
levy for payment of such debt charges, including the proceeds of	1009
refunding bonds to be issued to refund bonds maturing in the next	1010
succeeding fiscal year;	1011

(3) The net amount for which a tax levy shall be made,	1012
classified as to bonds authorized and issued prior to January 1,	1013
1922, and those authorized and issued subsequent to such date, and	1014
as to what portion of the levy will be within and what in excess	1015
of the ten-mill limitation.	1016

(D) An estimate of amounts from taxes authorized to be	1017
levied in excess of the ten-mill limitation on the tax rate, and	1018
the fund to which such amounts will be credited, together with the	1019
sections of the Revised Code under which each such tax is exempted	1020
from all limitations on the tax rate.	1021

(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

(3) Except as provided in division (E)(4) of this section,	1038
the full amount of any reserve balance the board includes in its	1039
budget shall be retained by the county auditor and county	1040
treasurer out of the first semiannual settlement of taxes until	1041
the beginning of the next succeeding fiscal year, and thereupon,	1042
with the depository interest apportioned thereto, it shall be	1043
turned over to the board of education, to be used for the purposes	1044
of such fiscal year.	1045

(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

(2) For the purposes of computing a school district's	1066
spending reserve balance for a fiscal year, the designated	1067
percentage shall be as follows:	1068

Fiscal year ending in:	Designated percentage	1069
1998	50%	1070
1999	40%	1071
2000	30%	1072
2001	20%	1073
2002	10%	1074

(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

Sec. 5705.30. This section does not apply to a subdivision	1092
for which the county budget commission has waived the requirement	1093
to adopt a tax budget under section 5705.281 of the Revised Code.	1094

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

The commission shall ascertain that the following levies have	1138
been properly authorized and, if so authorized, shall approve them	1139
without modification:	1140

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

1141

(B) All levies for debt charges not provided for by levies	1142
in excess of the ten-mill limitation, including levies necessary	1143
to pay notes issued for emergency purposes;	1144

(C) The levies prescribed by division (B) of sections 742.33	1145
and 742.34 of the Revised Code;	1146

(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

(E) The levies prescribed by section 3709.29 of the Revised	1166
Code.	1167

Divisions (A) to (E) of this section are mandatory, and	1168
commissions shall be without discretion to reduce such minimum	1169
levies except as provided in such divisions.	1170

If any debt charge is omitted from the budget, the commission	1171
shall include it therein.	1172

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 ~~such~~the 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

(C) Notwithstanding the fact that alternative methods of	1204
financing such needs are available, after fixing the amount to be	1205
distributed to libraries, the commission shall fix the amount, if	1206
any, of the county library and local government support fund to be	1207
distributed to each board of township park commissioners, the	1208
county, and each municipal corporation in accordance with the	1209
following:	1210

(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

(2) Before the final determination of the amount to be	1252
allotted to each subdivision from any source, the commission shall	1253
permit representatives of each subdivision and of each board of	1254
public library trustees to appear before it to explain its	1255
financial needs.	1256

(F) If any public library receives and expends any funds	1257
allocated to it under this section for the construction of new	1258
library buildings or parts of buildings, such library shall be	1259
free and open to the inhabitants of the county in which it is	1260
located. Any board of library trustees that receives funds under	1261
this section and section 5747.48 of the Revised Code shall have	1262
its financial records open for public inspection at all reasonable	1263
times.	1264

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 ~~his~~a 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 of~~needed 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

The board of tax appeals shall promptly prepare a cost bill	1371
listing the expenses incurred by the board in conducting any	1372
hearing on the appeal and certify the cost bill to the county	1373
auditor of the county receiving the deposit for costs, who shall	1374
forthwith draw ~~his~~a warrant on the general fund of the county in	1375
favor of the person or persons named in the bill of costs	1376
certified by the board of tax appeals.	1377

In the event the appellant prevails, the board of tax appeals	1378
promptly shall direct the county auditor to refund the deposit to	1379
the appellant and the costs shall be taxed to the taxing district	1380
or political subdivision involved in the appeal. The county	1381
auditor shall withhold from any funds then or thereafter in ~~his~~	1382
the auditor's possession belonging to the taxing district or	1383
political subdivision named in the order of the board of tax	1384
appeals and shall reimburse the general fund of the county.	1385

If the appellant fails, the costs shall be deducted from the	1386
deposit provided for in this section and any balance which remains	1387
shall be refunded promptly to the appellant by warrant of the	1388
county auditor drawn on the general fund of the county.	1389

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

In the event more than one appeal is filed involving the same	1403
taxing district or political subdivision, all such appeals may be	1404
consolidated by the board of tax appeals and heard at the same	1405
time.	1406

Nothing herein contained shall be construed to bar or	1407
prohibit the tax commissioner from initiating an investigation or	1408
hearing on ~~its~~the commissioner's own motion.	1409

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 ~~him~~the 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

(2) Revenues available for appropriation by a school	1474
district during a fiscal year may include amounts borrowed in that	1475
fiscal year under section 133.301 of the Revised Code in	1476
anticipation of the collection of taxes that are to be included in	1477
the settlements made under divisions (C) and (D) of section 321.24	1478
of the Revised Code in the ensuing fiscal year.	1479

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
~~and~~or 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 ~~and~~or 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

(B) No later than July 1, 1998, the department of education	1547
and the auditor of state shall jointly adopt rules requiring	1548
school districts to include five-year projections of revenues and	1549
expenditures in the spending plan required by this section. The	1550
rules shall provide for the auditor of state or the department to	1551
examine the five-year projections and to determine whether any	1552
further fiscal analysis is needed to ascertain whether a district	1553
has the potential to incur a deficit during the first three years	1554
of the five-year period.	1555

The auditor ~~and~~of 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 ~~any~~the 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

A district notified under this section shall take immediate	1568
steps to eliminate any deficit in the current fiscal year and	1569
shall begin to plan to avoid the projected future deficits.	1570

(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

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

1578

(1) "Indirect debt limit" means such limitation, in effect	1579
at the time of issuance, upon the issuance of unvoted general	1580
obligation bonds, notes, or certificates of indebtedness by a	1581
subdivision as results from a restriction on the amount of unvoted	1582
taxes which may be levied annually upon the general tax lists and	1583
duplicates.	1584

(2) "Direct debt limit" means those respective limitations	1585
on the principal amount of net indebtedness which may be created	1586
or incurred by a municipal corporation, school district, county,	1587
or township, imposed by sections 133.05, 133.06, 133.07, and	1588
133.09 of the Revised Code.	1589

(3) "Ten-mill limit" means unvoted taxes of ten mills	1590
annually on each dollar of tax valuation of property on the	1591
general tax lists and duplicates.	1592

(4) "One per cent limit" means unvoted taxes at such rates	1593
upon the tax value as amounts to one per cent annually of the true	1594
value in money of property that is listed on the general tax lists	1595
and duplicates.	1596

(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

(B) For the purposes of calculating the indirect debt limit,	1617
the debt charges on outstanding or proposed exempt obligations	1618
required to be taken into consideration in determining the	1619
indirect debt limit shall first be allocated to the computed	1620
amount of taxes in excess of the ten-mill limit that would result	1621
if ad valorem property taxes were levied to the full extent of the	1622
one per cent limit, and any balance of such debt charges shall be	1623
allocated to the ten-mill limit. This section does not enlarge	1624
the direct debt limits.	1625

(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

(1) The amount of such debt charges and the debt charges on	1675
other unvoted general obligations of the subdivision, not	1676
otherwise provided for, shall be charged against the minimum levy	1677
of such subdivision provided pursuant to division (D) of section	1678
5705.31 of the Revised Code to the full amount of such minimum	1679
levy, if necessary, without preserving to such subdivision any	1680
operating levy within the ten-mill limit;	1681

(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

(3) Only if the debt charges on such exempt obligations of	1693
the subdivision are not fully provided for after application of	1694
divisions (E)(1) and (2) of this section, the balance of such debt	1695
charges shall be provided by adjustment of other minimum levies	1696
pursuant to division (D) of section 5705.31 of the Revised Code.	1697

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

This section does not alter the right of holders of exempt	1720
obligations to share equally in taxes levied within the ten-mill	1721
limit nor the general obligation character of such exempt	1722
obligations, and the full faith and credit of the subdivision is	1723
pledged thereto.	1724

(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

(G) Nothing in this section shall be applied to impair the	1743
authority of a municipal corporation under section 5705.18 of the	1744
Revised Code. Levies which are authorized by the charter of a	1745
municipal corporation without necessity for further vote and which	1746
are available for debt charges shall continue to be treated as	1747
levies outside the ten-mill limit and outside the one per cent	1748
limit in determining the indirect debt limit.	1749

Sec. 5727.84. (A) As used in this section and sections	1750
5727.85, 5727.86, and 5727.87 of the Revised Code:	1751

(1) "School district" means a city, local, or exempted	1752
village school district.	1753

(2) "Joint vocational school district" means a joint	1754
vocational school district created under section 3311.16 of the	1755
Revised Code, and includes a cooperative education school district	1756
created under section 3311.52 or 3311.521 of the Revised Code and	1757
a county school financing district created under section 3311.50	1758
of the Revised Code.	1759

(3) "Local taxing unit" means a subdivision or taxing unit,	1760
as defined in section 5705.01 of the Revised Code, a park district	1761
created under Chapter 1545. of the Revised Code, or a township	1762
park district established under section 511.23 of the Revised	1763
Code, but excludes school districts and joint vocational school	1764
districts.	1765

(4) "State education aid" means the sum of state aid	1766
amounts computed for a school district or joint vocational school	1767
district under Chapter 3317. of the Revised Code.	1768

(5) "State education aid offset" means the amount determined	1769
for each school district or joint vocational school district under	1770
division (A)(1) of section 5727.85 of the Revised Code.	1771

(6) "Recognized valuation" has the same meaning as in section	1772
3317.02 of the Revised Code.	1773

(7) "Electric company tax value loss" means the amount	1774
determined under division (D) of this section.	1775

(8) "Natural gas company tax value loss" means the amount	1776
determined under division (E) of this section.	1777

(9) "Tax value loss" means the sum of the electric company	1778
tax value loss and the natural gas company tax value loss.	1779

(10) "Fixed-rate levy" means any tax levied on property other	1780
than a fixed-sum levy.	1781

(11) "Fixed-rate levy loss" means the amount determined under	1782
division (G) of this section.	1783

(12) "Fixed-sum levy" means a tax levied on property at	1784
whatever rate is required to produce a specified amount of tax	1785
money or levied in excess of the ten-mill limitation to pay debt	1786
charges, and includes school district emergency levies imposed	1787
pursuant to section 5705.194 of the Revised Code.	1788

(13) "Fixed-sum levy loss" means the amount determined under	1789
division (H) of this section.	1790

(14) "Consumer price index" means the consumer price index	1791
(all items, all urban consumers) prepared by the bureau of labor	1792
statistics of the United States department of labor.	1793

(B) The kilowatt-hour tax receipts fund is hereby created in	1794
the state treasury and shall consist of money arising from the tax	1795
imposed by section 5727.81 of the Revised Code. All money in the	1796
kilowatt-hour tax receipts fund shall be credited as follows:	1797

(1) Fifty-nine and nine hundred seventy-six one-thousandths	1798
per cent, shall be credited to the general revenue fund.	1799

(2) Two and six hundred forty-six one-thousandths per cent	1800
shall be credited to the local government fund, for distribution	1801
in accordance with section 5747.50 of the Revised Code.	1802

(3) Three hundred seventy-eight one-thousandths per cent	1803
shall be credited to the local government revenue assistance fund,	1804
for distribution in accordance with section 5747.61 of the Revised	1805
Code.	1806

(4) Twenty-five and ~~nine-tenths~~four-tenths per cent shall	1807
be credited to the school district property tax replacement fund,	1808
which is hereby created in the state treasury for the purpose of	1809
making the payments described in section 5727.85 of the Revised	1810
Code.	1811

(5) Eleven and ~~one-tenth~~six-tenths per cent shall be	1812
credited to the local government property tax replacement fund,	1813
which is hereby created in the state treasury for the purpose of	1814
making the payments described in section 5727.86 of the Revised	1815
Code.	1816

(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

(C) The natural gas tax receipts fund is hereby created in	1838
the state treasury and shall consist of money arising from the tax	1839
imposed by section 5727.811 of the Revised Code. All money in the	1840
fund shall be credited as follows:	1841

(1) ~~Seventy~~Sixty-eight and seven-tenths per cent shall be	1842
credited to the school district property tax replacement fund for	1843
the purpose of making the payments described in section 5727.85 of	1844
the Revised Code.	1845

(2) Thirty-one and three-tenths per cent shall be credited	1846
to the local government property tax replacement fund for the	1847
purpose of making the payments described in section 5727.86 of the	1848
Revised Code.	1849

(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

(D) Not later than January 1, 2002, the tax commissioner	1860
shall determine for each taxing district its electric company tax	1861
value loss, which is the sum of the amounts described in divisions	1862
(D)(1) and (2) of this section:	1863

(1) The difference obtained by subtracting the amount	1864
described in division (D)(1)(b) from the amount described in	1865
division (D)(1)(a) of this section.	1866

(a) The value of electric company and rural electric company	1867
tangible personal property as assessed by the tax commissioner for	1868
tax year 1998 on a preliminary assessment, or an amended	1869
preliminary assessment if issued prior to March 1, 1999, and as	1870
apportioned to the taxing district for tax year 1998;	1871

(b) The value of electric company and rural electric company	1872
tangible personal property as assessed by the tax commissioner for	1873
tax year 1998 had the property been apportioned to the taxing	1874
district for tax year 2001, and assessed at the rates in effect	1875
for tax year 2001.	1876

(2) The difference obtained by subtracting the amount	1877
described in division (D)(2)(b) from the amount described in	1878
division (D)(2)(a) of this section.	1879

(a) The three-year average for tax years 1996, 1997, and	1880
1998 of the assessed value from nuclear fuel materials and	1881
assemblies assessed against a person under Chapter 5711. of the	1882
Revised Code from the leasing of them to an electric company for	1883
those respective tax years, as reflected in the preliminary	1884
assessments;	1885

(b) The three-year average assessed value from nuclear fuel	1886
materials and assemblies assessed under division (D)(2)(a) of this	1887
section for tax years 1996, 1997, and 1998, as reflected in the	1888
preliminary assessments, using an assessment rate of twenty-five	1889
per cent.	1890

(E) Not later than January 1, 2002, the tax commissioner	1891
shall determine for each taxing district its natural gas company	1892
tax value loss, which is the sum of the amounts described in	1893
divisions (E)(1) and (2) of this section:	1894

(1) The difference obtained by subtracting the amount	1895
described in division (E)(1)(b) from the amount described in	1896
division (E)(1)(a) of this section.	1897

(a) The value of all natural gas company tangible personal	1898
property, other than property described in division (E)(2) of this	1899
section, as assessed by the tax commissioner for tax year 1999 on	1900
a preliminary assessment, or an amended preliminary assessment if	1901
issued prior to March 1, 2000, and apportioned to the taxing	1902
district for tax year 1999;	1903

(b) The value of all natural gas company tangible personal	1904
property, other than property described in division (E)(2) of this	1905
section, as assessed by the tax commissioner for tax year 1999 had	1906
the property been apportioned to the taxing district for tax year	1907
2001, and assessed at the rates in effect for tax year 2001.	1908

(2) The difference in the value of current gas obtained by	1909
subtracting the amount described in division (E)(2)(b) from the	1910
amount described in division (E)(2)(a) of this section.	1911

(a) The three-year average assessed value of current gas as	1912
assessed by the tax commissioner for tax years 1997, 1998, and	1913
1999 on a preliminary assessment, or an amended preliminary	1914
assessment if issued prior to March 1, 2001, and as apportioned in	1915
the taxing district for those respective years;	1916

(b) The three-year average assessed value from current gas	1917
under division (E)(2)(a) of this section for tax years 1997, 1998,	1918
and 1999, as reflected in the preliminary assessment, using an	1919
assessment rate of twenty-five per cent.	1920

(F) The tax commissioner may request that natural gas	1921
companies, electric companies, and rural electric companies file a	1922
report to help determine the tax value loss under divisions (D)	1923
and (E) of this section. The report shall be filed within thirty	1924
days of the commissioner's request. A company that fails to file	1925
the report or does not timely file the report is subject to the	1926
penalty in section 5727.60 of the Revised Code.	1927

(G) Not later than January 1, 2002, the tax commissioner	1928
shall determine for each school district, joint vocational school	1929
district, and local taxing unit its fixed-rate levy loss, which is	1930
the sum of its electric company tax value loss multiplied by the	1931
tax rate in effect in tax year 1998 for fixed-rate levies and its	1932
natural gas company tax value loss multiplied by the tax rate in	1933
effect in tax year 1999 for fixed-rate levies.	1934

(H) Not later than January 1, 2002, the tax commissioner	1935
shall determine for each school district, joint vocational school	1936
district, and local taxing unit its fixed-sum levy loss, which is	1937
the amount obtained by subtracting the amount described in	1938
division (H)(2) of this section from the amount described in	1939
division (H)(1) of this section:	1940

(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

(2) The total taxable value in tax year 1999 less the tax	1969
value loss in each school district, joint vocational school	1970
district, and local taxing unit multiplied by one-fourth of one	1971
mill.	1972

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

(K) Not later than September 1, 2001, the tax commissioner	2002
shall certify the amount of the fixed-sum levy loss to the county	2003
auditor of each county in which a school district with a fixed-sum	2004
levy loss has territory.	2005

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