REPRESENTATIVES Seitz, Schmidt, Raga, Brinkman, Hagan, Faber, Collier, Carano, Seaver, Schaffer, Lendrum, Fessler, Grendell, Blasdel, Schneider, Roman, Sferra, Hughes, Setzer, Distel, Flowers, Wolpert, Niehaus, Calvert, Webster, Allen, Otterman, Gilb, Manning, Olman, Clancy, Damschroder, Latta, Womer Benjamin, Sulzer, Reidelbach, Kearns, Willamowski, Latell, Cates

To amend sections 124.23, 124.27, 133.01, 505.10,

1

505.82, 505.87, 507.11, 517.15, 5543.10, 5571.14,

2

5571.16, 5705.13, and 5705.19, to enact section

3

505.401, and to repeal sections 517.16, 517.17, and

4

517.18 of the Revised Code to authorize taxing

5

authorities to create multiple reserve balance

6

accounts for rainy day funds; to permit political

7

subdivisions to levy a tax in excess of the

8

ten-mill limitation for parks and recreational

9

purposes and to permit a township to levy such a

10

tax on a permanent continuous basis; to expand the

11

authority of townships pertaining to the permanent

12

endowment fund for their cemeteries; to authorize

13

townships to sell real property under certain

14

circumstances without a public auction or

15

competitive bidding; to authorize townships to

16

declare a road obstruction to be a nuisance and to

17

order its removal; to permit counties and townships

18

to provide curbs, including driveway aprons, and

19

gutters along public highways; to permit a board of

20

township trustees to require a permit for the

21

installation of a driveway culvert; to permit a

22

board of township trustees to declare an emergency

23

for up to six months in order to remove, among

24

other things, snow and ice from private roads; to

25

permit notice by posting and photograph in certain

26

township nuisance abatement actions; to permit

27

authorized township officers and employees to incur

28

obligations of up to $2500 without prior approval;

29

to make changes in the residency requirements for

30

employees in the classified civil service; and to

31

authorize township fire districts to issue bonds in

32

accordance with the Uniform Public Securities Law.

33

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

Section 1. That sections 124.23, 124.27, 133.01, 505.10,	34
505.82, 505.87, 507.11, 517.15, 5543.10, 5571.14, 5571.16,	35
5705.13, and 5705.19 be amended and section 505.401 of the Revised	36
Code be enacted to read as follows:	37

Sec. 124.23.  (A) All applicants for positions and places in	38
the classified service shall be subject to examination, except for	39
applicants for positions as professional or certified service and	40
paraprofessional employees of county boards of mental retardation	41
and developmental disabilities, who shall be hired in the manner	42
provided in section 124.241 of the Revised Code.	43

(B) Any examination administered under this section shall be	44
public, and open to all citizens of the United States and those	45
persons who have legally declared their intentions of becoming	46
United States citizens, within certain limitations to be	47
determined by the director of administrative services, as to	48
citizenship, residence, age, experience, education, health, habit,	49
and moral character; provided any soldier, sailor, marine, coast	50
guarder, member of the auxiliary corps as established by congress,	51
member of the army nurse corps or navy nurse corps, or red cross	52
nurse who has served in the army, navy, or hospital service of the	53
United States, and such other military service as is designated by	54
congress, including World War I, World War II, or during the	55
period beginning May 1, 1949, and lasting so long as the armed	56
forces of the United States are engaged in armed conflict or	57
occupation duty, or the selective service or similar conscriptive	58
acts are in effect in the United States, whichever is the later	59
date, who has been honorably discharged therefrom or transferred	60
to the reserve with evidence of satisfactory service, and is a	61
resident of Ohio, may file with the director of administrative	62
services a certificate of service or honorable discharge,	63
whereupon the person shall receive additional credit of twenty per	64
cent of the person's total grade given in the regular examination	65
in which the person receives a passing grade. Such examination	66
may include an evaluation of such factors as education, training,	67
capacity, knowledge, manual dexterity, and physical or	68
psychological fitness. Examinations shall consist of one or more	69
tests in any combination. Tests may be written, oral, physical,	70
demonstration of skill, or an evaluation of training and	71
experiences and shall be designed to fairly test the relative	72
capacity of the persons examined to discharge the particular	73
duties of the position for which appointment is sought. Where	74
minimum or maximum requirements are established for any	75
examination they shall be specified in the examination	76
announcement.	77

The director of administrative services shall have control of	78
all examinations, except as otherwise provided in sections 124.01	79
to 124.64 of the Revised Code. No questions in any examination	80
shall relate to political or religious opinions or affiliations.	81
No credit for seniority, efficiency, or any other reason shall be	82
added to an applicant's examination grade unless the applicant	83
achieves at least the minimum passing grade on the examination	84
without counting such extra credit.	85

Except as otherwise provided in sections 124.01 to 124.64 of	86
the Revised Code, the director of administrative services shall	87
give reasonable notice of the time, place, and general scope of	88
every competitive examination for appointment to a position in the	89
civil service. The director of administrative services shall send	90
written, printed, or electronic notices of every examination of	91
the state classified service to each agency of the type the	92
director of job and family services specifies and, in the case of	93
a county in which no such agency is located, to the clerk of the	94
court of common pleas of that county and to the clerk of each city	95
of that county. Such notices, promptly upon receipt, shall be	96
posted in conspicuous public places in the designated agencies and	97
the courthouse, and city hall of the cities, of the counties in	98
which no such agency is located. Such notices shall be posted in	99
a conspicuous place in the office of the director of	100
administrative services for at least two weeks before any	101
examination. In case of examinations limited by the director of	102
administrative services to a district, county, city, or	103
department, the director of administrative services shall provide	104
by rule for adequate publicity of such examinations in the	105
district, county, city, or department within which competition is	106
permitted.	107

Sec. 124.27.  (A) The head of a department, office, or	108
institution, in which a position in the classified service is to	109
be filled, shall notify the director of administrative services of	110
the fact, and the director shall, except as otherwise provided in	111
this section and sections 124.30 and 124.31 of the Revised Code,	112
certify to the appointing authority the names and addresses of the	113
ten candidates standing highest on the eligible list for the class	114
or grade to which the position belongs; provided that the director	115
may certify less than ten names if ten names are not available.	116
When less than ten names are certified to an appointing authority,	117
appointment from that list shall not be mandatory. When a	118
position in the classified service in the department of mental	119
health or the department of mental retardation and developmental	120
disabilities is to be filled, the director of administrative	121
services shall make such certification to the appointing authority	122
within seven working days of the date the eligible list is	123
requested.	124

(B) The appointing authority shall notify the director of	125
such position to be filled, and the appointing authority shall	126
fill such position by appointment of one of the ten persons	127
certified by the director. If more than one position is to be	128
filled, the director of administrative services may certify a	129
group of names from the eligible list and the appointing authority	130
shall appoint in the following manner: Beginning at the top of	131
the list, each time a selection is made it must be from one of the	132
first ten candidates remaining on the list who is willing to	133
accept consideration for the position. If an eligible list	134
becomes exhausted, and until a new list can be created, or when no	135
eligible list for such position exists, names may be certified	136
from eligible lists most appropriate for the group or class in	137
which the position to be filled is classified. A person certified	138
from an eligible list more than three times to the same appointing	139
authority for the same or similar positions, may be omitted from	140
future certification to such appointing authority, provided that	141
certification for a temporary appointment shall not be counted as	142
one of such certifications. Every soldier, sailor, marine, coast	143
guarder, member of the auxiliary corps as established by congress,	144
member of the army nurse corps, or navy nurse corps, or red cross	145
nurse who has served in the army, navy, or hospital service of the	146
United States, and such other military service as is designated by	147
congress in the war with Spain, including the Philippine	148
insurrection and the Chinese relief expedition, or from April 21,	149
1898, to July 4, 1902, World War I, World War II, or during the	150
period beginning May 1, 1949, and lasting so long as the armed	151
forces of the United States are engaged in armed conflict or	152
occupation duty, or the selective service or similar conscriptive	153
acts are in effect in the United States, whichever is the later	154
date, who has been honorably discharged or separated under	155
honorable conditions therefrom, who is a resident of this state,	156
and whose name is on the eligible list for a position, shall be	157
entitled to preference in original appointments to any such	158
competitive position in the civil service of the state and the	159
civil divisions thereof, over all persons eligible for such	160
appointments and standing on the list therefor, with a rating	161
equal to that of each such person. Appointments to all positions	162
in the classified service, that are not filled by promotion,	163
transfer, or reduction, as provided in sections 124.01 to 124.64	164
of the Revised Code and the rules of the director prescribed under	165
those sections, shall be made only from those persons whose names	166
are certified to the appointing authority, and no employment,	167
except as provided in those sections, shall be otherwise given in	168
the classified service of this state or any political subdivision	169
of the state.	170

(C) All original and promotional appointments, including	171
provisional appointments made pursuant to section 124.30 of the	172
Revised Code, shall be for a probationary period, not less than	173
sixty days nor more than one year, to be fixed by the rules of the	174
director, except as provided in section 124.231 of the Revised	175
Code, or except original appointments to a police department as a	176
police officer, or to a fire department as a firefighter which	177
shall be for a probationary period of one year, and no appointment	178
or promotion is final until the appointee has satisfactorily	179
served the probationary period. Service as a provisional employee	180
in the same or similar class shall be included in the probationary	181
period. If the service of the probationary employee is	182
unsatisfactory, the employee may be removed or reduced at any time	183
during the probationary period. If the appointing authority's	184
decision is to remove the appointee, the appointing authority's	185
communication to the director shall indicate the reason for that	186
decision. A probationary employee duly removed or reduced in	187
position for unsatisfactory service does not have the right to	188
appeal the removal or reduction under section 124.34 of the	189
Revised Code.	190

Any person appointed to a position in the classified service	191
under sections 124.01 to 124.64 of the Revised Code, except	192
temporary and exceptional appointments, shall be or become	193
forthwith a resident of the state.	194

Sec. 133.01.  As used in this chapter, in sections 9.95,	195
9.96, and 2151.655 of the Revised Code, in other sections of the	196
Revised Code that make reference to this chapter unless the	197
context does not permit, and in related proceedings, unless	198
otherwise expressly provided:	199

(A) "Acquisition" as applied to real or personal property	200
includes, among other forms of acquisition, acquisition by	201
exercise of a purchase option, and acquisition of interests in	202
property, including, without limitation, easements and	203
rights-of-way, and leasehold and other lease interests initially	204
extending or extendable for a period of at least sixty months.	205

(B) "Anticipatory securities" means securities, including	206
notes, issued in anticipation of the issuance of other securities.	207

(C) "Board of elections" means the county board of elections	208
of the county in which the subdivision is located. If the	209
subdivision is located in more than one county, "board of	210
elections" means the county board of elections of the county that	211
contains the largest portion of the population of the subdivision	212
or that otherwise has jurisdiction in practice over and	213
customarily handles election matters relating to the subdivision.	214

(D) "Bond retirement fund" means the bond retirement fund	215
provided for in section 5705.09 of the Revised Code, and also	216
means a sinking fund or any other special fund, regardless of the	217
name applied to it, established by or pursuant to law or the	218
proceedings for the payment of debt charges. Provision may be	219
made in the applicable proceedings for the establishment in a bond	220
retirement fund of separate accounts relating to debt charges on	221
particular securities, or on securities payable from the same or	222
common sources, and for the application of moneys in those	223
accounts only to specified debt charges on specified securities or	224
categories of securities. Subject to law and any provisions in	225
the applicable proceedings, moneys in a bond retirement fund or	226
separate account in a bond retirement fund may be transferred to	227
other funds and accounts.	228

(E) "Capitalized interest" means all or a portion of the	229
interest payable on securities from their date to a date stated or	230
provided for in the applicable legislation, which interest is to	231
be paid from the proceeds of the securities.	232

(F) "Chapter 133. securities" means securities authorized by	233
or issued pursuant to or in accordance with this chapter.	234

(G) "County auditor" means the county auditor of the county	235
in which the subdivision is located. If the subdivision is	236
located in more than one county, "county auditor" means the county	237
auditor of the county that contains the highest amount of the tax	238
valuation of the subdivision or that otherwise has jurisdiction in	239
practice over and customarily handles property tax matters	240
relating to the subdivision. In the case of a county that has	241
adopted a charter, "county auditor" means the officer who	242
generally has the duties and functions provided in the Revised	243
Code for a county auditor.	244

(H) "Credit enhancement facilities" means letters of credit,	245
lines of credit, stand-by, contingent, or firm securities purchase	246
agreements, insurance, or surety arrangements, guarantees, and	247
other arrangements that provide for direct or contingent payment	248
of debt charges, for security or additional security in the event	249
of nonpayment or default in respect of securities, or for making	250
payment of debt charges to and at the option and on demand of	251
securities holders or at the option of the issuer or upon certain	252
conditions occurring under put or similar arrangements, or for	253
otherwise supporting the credit or liquidity of the securities,	254
and includes credit, reimbursement, marketing, remarketing,	255
indexing, carrying, interest rate hedge, and subrogation	256
agreements, and other agreements and arrangements for payment and	257
reimbursement of the person providing the credit enhancement	258
facility and the security for that payment and reimbursement.	259

(I) "Current operating expenses" or "current expenses" means	260
the lawful expenditures of a subdivision, except those for	261
permanent improvements and for payments of debt charges of the	262
subdivision.	263

(J) "Debt charges" means the principal, including any	264
mandatory sinking fund deposits and mandatory redemption payments,	265
interest, and any redemption premium, payable on securities as	266
those payments come due and are payable. The use of "debt	267
charges" for this purpose does not imply that any particular	268
securities constitute debt within the meaning of the Ohio	269
Constitution or other laws.	270

(K) "Financing costs" means all costs and expenses relating	271
to the authorization, including any required election, issuance,	272
sale, delivery, authentication, deposit, custody, clearing,	273
registration, transfer, exchange, fractionalization, replacement,	274
payment, and servicing of securities, including, without	275
limitation, costs and expenses for or relating to publication and	276
printing, postage, delivery, preliminary and final official	277
statements, offering circulars, and informational statements,	278
travel and transportation, underwriters, placement agents,	279
investment bankers, paying agents, registrars, authenticating	280
agents, remarketing agents, custodians, clearing agencies or	281
corporations, securities depositories, financial advisory	282
services, certifications, audits, federal or state regulatory	283
agencies, accounting and computation services, legal services and	284
obtaining approving legal opinions and other legal opinions,	285
credit ratings, redemption premiums, and credit enhancement	286
facilities. Financing costs may be paid from any moneys available	287
for the purpose, including, unless otherwise provided in the	288
proceedings, from the proceeds of the securities to which they	289
relate and, as to future financing costs, from the same sources	290
from which debt charges on the securities are paid and as though	291
debt charges.	292

(L) "Fiscal officer" means the following, or, in the case of	293
absence or vacancy in the office, a deputy or assistant authorized	294
by law or charter to act in the place of the named officer, or if	295
there is no such authorization then the deputy or assistant	296
authorized by legislation to act in the place of the named officer	297
for purposes of this chapter, in the case of the following	298
subdivisions:	299

(1) A county, the county auditor;

300

(2) A municipal corporation, the city auditor or village	301
clerk or clerk-treasurer, or the officer who, by virtue of a	302
charter, has the duties and functions provided in the Revised Code	303
for the city auditor or village clerk or clerk-treasurer;	304

(3) A school district, the treasurer of the board of	305
education;	306

(4) A regional water and sewer district, the secretary of	307
the board of trustees;	308

(5) A joint township hospital district, the treasurer of the	309
district;	310

(6) A joint ambulance district, the clerk of the board of	311
trustees;	312

(7) A joint recreation district, the person designated	313
pursuant to section 755.15 of the Revised Code;	314

(8) A detention facility district or a district organized	315
under section 2151.65 of the Revised Code or a combined district	316
organized under sections 2152.41 and 2151.65 of the Revised Code,	317
the county auditor of the county designated by law to act as the	318
auditor of the district;	319

(9) A township, a fire district organized under division (C)	320
of section 505.37 of the Revised Code, or a township police	321
district, the clerk of the township;	322

(10) A joint fire district, the clerk of the board of	323
trustees of that district;	324

(11) A regional or county library district, the person	325
responsible for the financial affairs of that district;	326

(12) A joint solid waste management district, the fiscal	327
officer appointed by the board of directors of the district under	328
section 343.01 of the Revised Code;	329

(13) A joint emergency medical services district, the person	330
appointed as fiscal officer pursuant to division (D) of section	331
307.053 of the Revised Code;	332

(14) A fire and ambulance district, the person appointed as	333
fiscal officer under division (B) of section 505.375 of the	334
Revised Code;	335

(15) A subdivision described in division (MM)(16)(17) of	336
this section, the officer who is designated by law as or performs	337
the functions of its chief fiscal officer.	338

(M) "Fiscal year" has the same meaning as in section 9.34 of	339
the Revised Code.	340

(N) "Fractionalized interests in public obligations" means	341
participations, certificates of participation, shares, or other	342
instruments or agreements, separate from the public obligations	343
themselves, evidencing ownership of interests in public	344
obligations or of rights to receive payments of, or on account of,	345
principal or interest or their equivalents payable by or on behalf	346
of an obligor pursuant to public obligations.	347

(O) "Fully registered securities" means securities in	348
certificated or uncertificated form, registered as to both	349
principal and interest in the name of the owner.	350

(P) "Fund" means to provide for the payment of debt charges	351
and expenses related to that payment at or prior to retirement by	352
purchase, call for redemption, payment at maturity, or otherwise.	353

(Q) "General obligation" means securities to the payment of	354
debt charges on which the full faith and credit and the general	355
property taxing power, including taxes within the tax limitation	356
if available to the subdivision, of the subdivision are pledged.	357

(R) "Interest" or "interest equivalent" means those payments	358
or portions of payments, however denominated, that constitute or	359
represent consideration for forbearing the collection of money, or	360
for deferring the receipt of payment of money to a future time.	361

(S) "Internal Revenue Code" means the "Internal Revenue Code	362
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1 et seq., as amended, and	363
includes any laws of the United States providing for application	364
of that code.	365

(T) "Issuer" means any public issuer and any nonprofit	366
corporation authorized to issue securities for or on behalf of any	367
public issuer.	368

(U) "Legislation" means an ordinance or resolution passed by	369
a majority affirmative vote of the then members of the taxing	370
authority unless a different vote is required by charter	371
provisions governing the passage of the particular legislation by	372
the taxing authority.	373

(V) "Mandatory sinking fund redemption requirements" means	374
amounts required by proceedings to be deposited in a bond	375
retirement fund for the purpose of paying in any year or fiscal	376
year by mandatory redemption prior to stated maturity the	377
principal of securities that is due and payable, except for	378
mandatory prior redemption requirements as provided in those	379
proceedings, in a subsequent year or fiscal year.	380

(W) "Mandatory sinking fund requirements" means amounts	381
required by proceedings to be deposited in a year or fiscal year	382
in a bond retirement fund for the purpose of paying the principal	383
of securities that is due and payable in a subsequent year or	384
fiscal year.	385

(X) "Net indebtedness" has the same meaning as in division	386
(A) of section 133.04 of the Revised Code.	387

(Y) "Obligor," in the case of securities or fractionalized	388
interests in public obligations issued by another person the debt	389
charges or their equivalents on which are payable from payments	390
made by a public issuer, means that public issuer.	391

(Z) "One purpose" relating to permanent improvements means	392
any one permanent improvement or group or category of permanent	393
improvements for the same utility, enterprise, system, or project,	394
development or redevelopment project, or for or devoted to the	395
same general purpose, function, or use or for which	396
self-supporting securities, based on the same or different sources	397
of revenues, may be issued or for which special assessments may be	398
levied by a single ordinance or resolution. "One purpose"	399
includes, but is not limited to, in any case any off-street	400
parking facilities relating to another permanent improvement, and:	401

(1) Any number of roads, highways, streets, bridges,	402
sidewalks, and viaducts;	403

(2) Any number of off-street parking facilities;

404

(3) In the case of a county, any number of permanent	405
improvements for courthouse, jail, county offices, and other	406
county buildings, and related facilities;	407

(4) In the case of a school district, any number of	408
facilities and buildings for school district purposes, and related	409
facilities.	410

(AA) "Outstanding," referring to securities, means	411
securities that have been issued, delivered, and paid for, except	412
any of the following:	413

(1) Securities canceled upon surrender, exchange, or	414
transfer, or upon payment or redemption;	415

(2) Securities in replacement of which or in exchange for	416
which other securities have been issued;	417

(3) Securities for the payment, or redemption or purchase	418
for cancellation prior to maturity, of which sufficient moneys or	419
investments, in accordance with the applicable legislation or	420
other proceedings or any applicable law, by mandatory sinking fund	421
redemption requirements, mandatory sinking fund requirements, or	422
otherwise, have been deposited, and credited for the purpose in a	423
bond retirement fund or with a trustee or paying or escrow agent,	424
whether at or prior to their maturity or redemption, and, in the	425
case of securities to be redeemed prior to their stated maturity,	426
notice of redemption has been given or satisfactory arrangements	427
have been made for giving notice of that redemption, or waiver of	428
that notice by or on behalf of the affected security holders has	429
been filed with the subdivision or its agent for the purpose.	430

(BB) "Paying agent" means the one or more banks, trust	431
companies, or other financial institutions or qualified persons,	432
including an appropriate office or officer of the subdivision,	433
designated as a paying agent or place of payment of debt charges	434
on the particular securities.	435

(CC) "Permanent improvement" or "improvement" means any	436
property, asset, or improvement certified by the fiscal officer,	437
which certification is conclusive, as having an estimated life or	438
period of usefulness of five years or more, and includes, but is	439
not limited to, real estate, buildings, and personal property and	440
interests in real estate, buildings, and personal property,	441
equipment, furnishings, and site improvements, and reconstruction,	442
rehabilitation, renovation, installation, improvement,	443
enlargement, and extension of property, assets, or improvements so	444
certified as having an estimated life or period of usefulness of	445
five years or more. The acquisition of all the stock ownership of	446
a corporation is the acquisition of a permanent improvement to the	447
extent that the value of that stock is represented by permanent	448
improvements. A permanent improvement for parking, highway, road,	449
and street purposes includes resurfacing, but does not include	450
ordinary repair.	451

(DD) "Person" has the same meaning as in section 1.59 of the	452
Revised Code and also includes any federal, state, interstate,	453
regional, or local governmental agency, any subdivision, and any	454
combination of those persons.	455

(EE) "Proceedings" means the legislation, certifications,	456
notices, orders, sale proceedings, trust agreement or indenture,	457
mortgage, lease, lease-purchase agreement, assignment, credit	458
enhancement facility agreements, and other agreements,	459
instruments, and documents, as amended and supplemented, and any	460
election proceedings, authorizing, or providing for the terms and	461
conditions applicable to, or providing for the security or sale or	462
award of, public obligations, and includes the provisions set	463
forth or incorporated in those public obligations and proceedings.	464

(FF) "Public issuer" means any of the following that is	465
authorized by law to issue securities or enter into public	466
obligations:	467

(1) The state, including an agency, commission, officer,	468
institution, board, authority, or other instrumentality of the	469
state;	470

(2) A taxing authority, subdivision, district, or other	471
local public or governmental entity, and any combination or	472
consortium, or public division, district, commission, authority,	473
department, board, officer, or institution, thereof;	474

(3) Any other body corporate and politic, or other public	475
entity.	476

(GG) "Public obligations" means both of the following:

477

(1) Securities;

478

(2) Obligations of a public issuer to make payments under	479
installment sale, lease, lease purchase, or similar agreements,	480
which obligations bear interest or interest equivalent.	481

(HH) "Refund" means to fund and retire outstanding	482
securities, including advance refunding with or without payment or	483
redemption prior to maturity.	484

(II) "Register" means the books kept and maintained by the	485
registrar for registration, exchange, and transfer of registered	486
securities.	487

(JJ) "Registrar" means the person responsible for keeping	488
the register for the particular registered securities, designated	489
by or pursuant to the proceedings.	490

(KK) "Securities" means bonds, notes, certificates of	491
indebtedness, commercial paper, and other instruments in writing,	492
including, unless the context does not admit, anticipatory	493
securities, issued by an issuer to evidence its obligation to	494
repay money borrowed, or to pay interest, by, or to pay at any	495
future time other money obligations of, the issuer of the	496
securities, but not including public obligations described in	497
division (GG)(2) of this section.	498

(LL) "Self-supporting securities" means securities or	499
portions of securities issued for the purpose of paying costs of	500
permanent improvements to the extent that receipts of the	501
subdivision, other than the proceeds of taxes levied by that	502
subdivision, derived from or with respect to the improvements or	503
the operation of the improvements being financed, or the	504
enterprise, system, project, or category of improvements of which	505
the improvements being financed are part, are estimated by the	506
fiscal officer to be sufficient to pay the current expenses of	507
that operation or of those improvements or enterprise, system,	508
project, or categories of improvements and the debt charges	509
payable from those receipts on securities issued for the purpose.	510
Until such time as the improvements or increases in rates and	511
charges have been in operation or effect for a period of at least	512
six months, the receipts therefrom, for purposes of this	513
definition, shall be those estimated by the fiscal officer, except	514
that those receipts may include, without limitation, payments made	515
and to be made to the subdivision under leases or agreements in	516
effect at the time the estimate is made. In the case of an	517
operation, improvements, or enterprise, system, project, or	518
category of improvements without at least a six-month history of	519
receipts, the estimate of receipts by the fiscal officer, other	520
than those to be derived under leases and agreements then in	521
effect, shall be confirmed by the taxing authority.	522

(MM) "Subdivision" means any of the following:

523

(1) A county, including a county that has adopted a charter	524
under Article X, Ohio Constitution;	525

(2) A municipal corporation, including a municipal	526
corporation that has adopted a charter under Article XVIII, Ohio	527
Constitution;	528

(3) A school district;

529

(4) A regional water and sewer district organized under	530
Chapter 6119. of the Revised Code;	531

(5) A joint township hospital district organized under	532
section 513.07 of the Revised Code;	533

(6) A joint ambulance district organized under section	534
505.71 of the Revised Code;	535

(7) A joint recreation district organized under division (C)	536
of section 755.14 of the Revised Code;	537

(8) A detention facility district organized under section	538
2152.41, a district organized under section 2151.65, or a combined	539
district organized under sections 2152.41 and 2151.65 of the	540
Revised Code;	541

(9) A township police district organized under section	542
505.48 of the Revised Code;	543

(10) A township;

544

(11) A joint fire district organized under section 505.371	545
of the Revised Code;	546

(12) A county library district created under section 3375.19	547
or a regional library district created under section 3375.28 of	548
the Revised Code;	549

(13) A joint solid waste management district organized under	550
section 343.01 or 343.012 of the Revised Code;	551

(14) A joint emergency medical services district organized	552
under section 307.052 of the Revised Code;	553

(15) A fire and ambulance district organized under section	554
505.375 of the Revised Code;	555

(16) A fire district organized under division (C) of section	556
505.37 of the Revised Code;	557

(17) Any other political subdivision or taxing district or	558
other local public body or agency authorized by this chapter or	559
other laws to issue Chapter 133. securities.	560

(NN) "Taxing authority" means in the case of the following	561
subdivisions:	562

(1) A county, a county library district, or a regional	563
library district, the board or boards of county commissioners, or	564
other legislative authority of a county that has adopted a charter	565
under Article X, Ohio Constitution, but with respect to such a	566
library district acting solely as agent for the board of trustees	567
of that district;	568

(2) A municipal corporation, the legislative authority;

569

(3) A school district, the board of education;

570

(4) A regional water and sewer district, a joint ambulance	571
district, a joint recreation district, a fire and ambulance	572
district, or a joint fire district, the board of trustees of the	573
district;	574

(5) A joint township hospital district, the joint township	575
hospital board;	576

(6) A detention facility district or a district organized	577
under section 2151.65 of the Revised Code, a combined district	578
organized under sections 2152.41 and 2151.65 of the Revised Code,	579
or a joint emergency medical services district, the joint board of	580
county commissioners;	581

(7) A township, a fire district organized under division (C)	582
of section 505.37 of the Revised Code, or a township police	583
district, the board of township trustees;	584

(8) A joint solid waste management district organized under	585
section 343.01 or 343.012 of the Revised Code, the board of	586
directors of the district;	587

(9) A subdivision described in division (MM)(16)(17) of this	588
section, the legislative or governing body or official.	589

(OO) "Tax limitation" means the "ten-mill limitation" as	590
defined in section 5705.02 of the Revised Code without diminution	591
by reason of section 5705.313 of the Revised Code or otherwise,	592
or, in the case of a municipal corporation or county with a	593
different charter limitation on property taxes levied to pay debt	594
charges on unvoted securities, that charter limitation. Those	595
limitations shall be respectively referred to as the "ten-mill	596
limitation" and the "charter tax limitation."	597

(PP) "Tax valuation" means the aggregate of the valuations	598
of property subject to ad valorem property taxation by the	599
subdivision on the real property, personal property, and public	600
utility property tax lists and duplicates most recently certified	601
for collection, and shall be calculated without deductions of the	602
valuations of otherwise taxable property exempt in whole or in	603
part from taxation by reason of exemptions of certain amounts of	604
taxable value under division (C) of section 5709.01 or section	605
323.152 of the Revised Code, or similar laws now or in the future	606
in effect.	607

(QQ) "Year" means the calendar year.

608

(RR) "Interest rate hedge" means any arrangement by which	609
either:	610

(1) The different interest costs or receipts at fixed	611
interest rates and at floating interest rates, or at different	612
maturities, are exchanged on stated amounts of bonds or	613
investments, or on notional amounts;	614

(2) A party will pay interest costs in excess of an agreed	615
limitation.	616

(SS) "Administrative agent," "agent," "commercial paper,"	617
"floating rate interest structure," "indexing agent," "interest	618
rate period," "put arrangement," and "remarketing agent" have the	619
same meanings as in section 9.98 of the Revised Code.	620

(TT) "Sales tax supported" means obligations to the payment	621
of debt charges on which an additional sales tax or additional	622
sales taxes have been pledged by the taxing authority of a county	623
pursuant to section 133.081 of the Revised Code.	624

Sec. 505.10.  The board of township trustees may accept, on	625
behalf of the township, the donation by bequest, devise, deed of	626
gift, or otherwise, of any real or personal property for any	627
township use. When the township has property, including motor	628
vehicles, road machinery, equipment, and tools, which the board,	629
by resolution, finds it does not need for public use, areis	630
obsolete, or areis unfit for the use for which they wereit was	631
acquired, the board may sell and convey that property or	632
otherwise dispose of it in accordance with this section. Except	633
as otherwise provided in sections 505.08 and, 505.101, and	634
505.102 of the Revised Code, the sale or other disposition of	635
unneeded, obsolete, or unfit property shall be made in accordance	636
with one of the following:	637

(A)(1) If the fair market value of property to be sold is,	638
in the opinion of the board, in excess of two thousand five	639
hundred dollars, the sale shall be by public auction, and the	640
board shall publish notice of the time, place, and manner of the	641
sale once a week for three weeks in a newspaper published, or of	642
general circulation, in the township, the last of those	643
publications to be at least five days before the date of sale, and	644
shall post a typewritten or printed notice of the time, place, and	645
manner of the sale in the office of the board for at least ten	646
days prior to the sale.	647

(2) If the fair market value of property to be sold is, in	648
the opinion of the board, two thousand five hundred dollars or	649
less, the board may sell the property by private sale, without	650
advertisement or public notification.	651

(3) If the board finds, by resolution, that the township has	652
motor vehicles, road machinery, equipment, or tools which are not	653
needed, or are unfit for public use, and the board wishes to sell	654
the motor vehicles, road machinery, equipment, or tools to the	655
person or firm from which it proposes to purchase other motor	656
vehicles, road machinery, equipment, or tools, the board may offer	657
to sell the motor vehicles, road machinery, equipment, or tools to	658
that person or firm, and to have the selling price credited to	659
the person or firm against the purchase price of other motor	660
vehicles, road machinery, equipment, or tools.	661

(4) If the board advertises for bids for the sale of new	662
motor vehicles, road machinery, equipment, or tools to the	663
township, it may include in the same advertisement a notice of the	664
willingness of the board to accept bids for the purchase of	665
township-owned motor vehicles, road machinery, equipment, or tools	666
which are obsolete or not needed for public use, and to have the	667
amount of those bids subtracted from the selling price of the new	668
motor vehicles, road machinery, equipment, or tools, as a means of	669
determining the lowest responsible bidder.	670

(5) When a township has title to real property, the board of	671
township trustees, by resolution, may authorize the transfer and	672
conveyance of that property to any other political subdivision of	673
the state upon such terms as are agreed to between the board and	674
the legislative authority of that political subdivision.	675

(6) When a township has title to real property and the board	676
of township trustees wishes to sell or otherwise transfer the	677
property, the board, upon a unanimous vote of its members and by	678
resolution, may authorize the transfer and conveyance of that real	679
property to any person upon whatever terms are agreed to between	680
the board and that person.	681

(7) If the board of township trustees determines that	682
township personal property is not needed for public use, or is	683
obsolete or unfit for the use for which it was acquired, and that	684
the property has no value, the board may discard or salvage that	685
property.	686

(B) When the board has offered property at public auction	687
under this section and has not received an acceptable offer, the	688
board, by resolution, may enter into a contract, without	689
advertising or bidding, for the sale of that property. The	690
resolution shall specify a minimum acceptable price and the	691
minimum acceptable terms for the contract. The minimum acceptable	692
price shall not be lower than the minimum price established for	693
the public auction.	694

(C) Notwithstanding anything to the contrary in division (A)	695
or (B) of this section and regardless of the property's value, the	696
board of township trustees may sell personal property, including	697
motor vehicles, road machinery, equipment, tools, or supplies,	698
which is not needed for public use, or is obsolete or unfit for	699
the use for which it was acquired, by internet auction. The board	700
shall adopt, during each calendar year, a resolution expressing	701
its intent to sell that property by internet auction. The	702
resolution shall include a description of how the auctions will be	703
conducted and shall specify the number of days for bidding on the	704
property, which shall be no less than fifteen days, including	705
Saturdays, Sundays, and legal holidays. The resolution shall	706
indicate whether the township will conduct the auction or the	707
board will contract with a representative to conduct the auction	708
and shall establish the general terms and conditions of sale. If	709
a representative is known when the resolution is adopted, the	710
resolution shall provide contact information such as the	711
representative's name, address, and telephone number.	712

After adoption of the resolution, the board shall publish, in	713
a newspaper of general circulation in the township, notice of its	714
intent to sell unneeded, obsolete, or unfit township personal	715
property by internet auction. The notice shall include a summary	716
of the information provided in the resolution and shall be	717
published at least twice. The second and any subsequent notice	718
shall be published not less than ten nor more than twenty days	719
after the previous notice. A clerk also shall post a similar	720
notice throughout the calendar year in a conspicuous place in the	721
board's office, and, if the township maintains a website on the	722
internet, the notice shall be posted continually throughout the	723
calendar year at that website.	724

When property is to be sold by internet auction, the board or	725
its representative may establish a minimum price that will be	726
accepted for specific items and may establish any other terms and	727
conditions for the particular sale, including requirements for	728
pick-up or delivery, method of payment, and sales tax. This type	729
of information shall be provided on the internet at the time of	730
the auction and may be provided before that time upon request	731
after the terms and conditions have been determined by the board	732
or its representative.	733

As used in this section, "internet" means the international	734
computer network of both federal and nonfederal interoperable	735
packet switched data networks, including the graphical subnetwork	736
called the world wide web.	737

Sec. 505.401. Pursuant to Chapter 133. of the Revised Code,	738
the board of trustees of a fire district organized under division	739
(C) of section 505.37 of the Revised Code may issue bonds for the	740
purpose of acquiring fire-fighting equipment, buildings, and sites	741
for the district or for the purpose of constructing or improving	742
buildings to house fire-fighting equipment.	743

Sec. 505.82.  (A) If a board of township trustees by a	744
unanimous vote or, in the event of the unavoidable absence of one	745
trustee, by an affirmative vote of two trustees adopts a	746
resolution declaring that an emergency exists that threatens life	747
or property within the unincorporated territory of the township or	748
that such an emergency is imminent, the board may exercise the	749
following powers described in divisions (A)(1) and (2) and (B) of	750
this section during the emergency in the one-monthfor a period of	751
time not exceeding six months following the adoption of the	752
resolution:. The resolution shall state the specific time period	753
for which the emergency powers are in effect.	754

(1) If an owner of an undedicated road or stream bank in the	755
unincorporated territory of the township has not provided for the	756
removal of snow, ice, debris, or other obstructions from the road	757
or bank, the board may provide for that removal. Prior to	758
providing for the removal, the board of township trustees shall	759
give, or make a good faith attempt to give, oral notice to the	760
owner or owners of the road or bank of the trustees'board's	761
intent to clear the road or bank and to impose a service charge	762
for doing so. The board shall establish just and equitable	763
service charges for the removal to be paid, except as provided in	764
division (B) of this section, by the owners of the road or bank.	765
The trustees	766

The board shall keep a record of the costs incurred by the	767
township in removing snow, ice, debris, or other obstructions from	768
the road or bank. The service charges shall be based on these	769
costs and shall be in an amount sufficient to recover these costs.	770
If there is more than one owner of the road or bank, the board,	771
except as provided in division (B) of this section, shall allocate	772
the service charges among the owners on an equitable basis. The	773
board shall notify, in writing, each owner of the road or bank of	774
the amount of the service chargecharges and shall certify the	775
charges to the county auditor. The service charges shall	776
constitute a lien upon the property. The auditor shall place the	777
service charges on a special duplicate to be collected as other	778
taxes and returned to the township general fund.	779

(2) ContractThe board may contract for the immediate	780
acquisition, replacement, or repair of equipment needed for the	781
emergency situation, without following the competitive bidding	782
requirements of section 5549.21 or any other section of the	783
Revised Code.	784

(B) In lieu of collecting service charges from owners for the	785
removal of snow or ice from an undedicated road by the board of	786
township trustees as provided in division (A)(1) of this section,	787
the board may enter into a contract with a developer whereby the	788
developer agrees to pay the service charges for the snow and ice	789
removal instead of the owners.	790

(C) The removal of snow, ice, debris, or other obstructions	791
from an undedicated road by a board of township trustees acting	792
pursuant to a resolution adopted under division (A) of this	793
section does not constitute approval or acceptance of the	794
undedicated road.	795

(C)(D) As used in this section, "undedicated road" means a	796
road that has not been approved and accepted by the board of	797
county commissioners and is not a part of the state, county, or	798
township road systems as provided in section 5535.01 of the	799
Revised Code.	800

(D)(E) Nothing in this section shall be construed to waive	801
the requirement under section 1517.16 of the Revised Code that	802
approval of plans be obtained from the director of natural	803
resources or the director's representative prior to modifying or	804
causing the modification of the channel of any watercourse in a	805
wild, scenic, or recreational river area outside the limits of a	806
municipal corporation.	807

Sec. 505.87. (A) A board of township trustees may provide	808
for the abatement, control, or removal of vegetation, garbage,	809
refuse, and other debris from land in the township, if the board	810
determines that the owner's maintenance of such vegetation,	811
garbage, refuse, and other debris constitutes a nuisance.	812

(B) At least seven days prior tobefore providing for the	813
abatement, control, or removal of any vegetation, garbage, refuse,	814
or debris, the board of township trustees shall notify the owner	815
of the land and any holders of liens of record upon the land that:	816

(1) The owner is ordered to abate, control, or remove the	817
vegetation, garbage, refuse, or other debris, the owner's	818
maintenance of which has been determined by the board to be a	819
nuisance;	820

(2) If such vegetation, garbage, refuse, or debris is not	821
abated, controlled, or removed, or if provision for its abatement,	822
control, or removal is not made, within seven days, the board will	823
shall provide for the abatement, control, or removal, and any	824
expenses incurred by the board in performing that task willshall	825
be entered upon the tax duplicate and will bebecome a lien upon	826
the land from the date of entry.	827

The board shall send the notice to the owner of the land by	828
certified mail if the owner is a resident of the township or is a	829
nonresident whose address is known, and by certified mail to	830
lienholders of record; alternatively, if the owner is a resident	831
of the township or is a nonresident whose address is known, the	832
board may give notice to the owner by causing any of its agents or	833
employees to post the notice on the principal structure on the	834
land and to photograph that posted notice with a camera capable of	835
recording the date of the photograph on it. If the owner's	836
address is unknown and cannot reasonably be obtained, it is	837
sufficient to publish the notice once in a newspaper of general	838
circulation in the township. The owner of the land or holders of	839
liens of record upon the land may enter into an agreement with the	840
board of township trustees providing for either party to the	841
agreement to perform the abatement, control, or removal prior to	842
before the time the board is required to provide for the	843
abatement, control, or removal under division (C) of this section.	844

(C) If, within seven days after notice is given, the owner	845
of the land fails to abate, control, or remove the vegetation,	846
garbage, refuse, or debris, or no agreement for its abatement,	847
control, or removal is entered into under division (B) of this	848
section, the board of township trustees shall provide for the	849
abatement, control, or removal and may employ the necessary labor,	850
materials, and equipment to perform the task. All expenses	851
incurred shall, when approved by the board, be paid out of the	852
township general fund from moneys not otherwise appropriated.	853

(D) The board of township trustees shall make a written	854
report to the county auditor of the board's action under this	855
section. The board shall include in the report a statement of all	856
expenses incurred in providing for the abatement, control, or	857
removal of any vegetation, garbage, refuse, or debris, as provided	858
in division (C) of this section, including the board's charges for	859
its services, notification, the amount paid for the labor,	860
materials, and equipment, and a proper description of the	861
premises. The expenses incurred, when allowed, shall be entered	862
upon the tax duplicate, are a lien upon the land from the date of	863
the entry, and shall be collected as other taxes and returned to	864
the township and placed in the township general fund.	865

Sec. 507.11.  (A) The board of township trustees may	866
authorize, by resolution, authorize township officers and	867
employees to incur obligations of seventwo thousand five hundred	868
fifty dollars or less on behalf of the township, or it may	869
authorize, by resolution, the township administrator to so	870
authorize township officers and employees. The obligations	871
incurred on behalf of the township by a township officer or	872
employee acting pursuant to any such resolution shall be	873
subsequently approved by the adoption of a formal resolution of	874
the board of township trustees.	875

(B) No money belonging to the township shall be paid out,	876
except upon an order sign personallysigned by at least two of the	877
township trustees, and countersigned by the township clerk.	878

Sec. 517.15. TheA board of township trustees may receive by	879
gift, devise, bequest, or otherwise, any money, securities, or	880
other property, in trust, as a permanent fund to be held and	881
invested by the board and its successors in office, the income	882
therefrom to be used and expended under its direction, increate a	883
permanent cemetery endowment fund for the purpose of maintaining,	884
improving, and beautifying township cemeteries and burial lots in	885
township cemeteries. The fund shall consist of money arising from	886
the following sources:	887

(A) Gifts, devises, or bequests received for the purpose of	888
maintaining, improving, or beautifying township cemeteries;	889

(B) Charges added to the price regularly charged for burial	890
lots for the purpose of maintaining, improving, or beautifying	891
township cemeteries;	892

(C) Contributions of money from the township general fund;

893

(D) An individual agreement with the purchaser of a burial	894
lot providing that a part of the purchase price is to be applied	895
to the purpose of maintaining, improving, or beautifying any	896
burial lot designated and named by the purchaser;	897

(E) Individual gifts, devises, or bequests made for the care	898
maintenance, improvement, and beautifyingbeautification of any	899
burial lot designated and named by the person making suchthe	900
gift, devise, or bequest, in any township cemetery over which such	901
board has jurisdiction.	902

Sec. 5543.10.  (A) The county engineer, upon the order of	903
the board of county commissioners or board of township trustees,	904
shall construct sidewalks, curbs, or gutters of suitable	905
materials, along or connecting the public highways, outside any	906
municipal corporation, upon the petition of a majority of the	907
abutting property owners, and the. The expense of the construction	908
of such sidewalksthese improvements may be paid by the county or	909
township, or by the county or township and abutting property	910
owners in such proportion as determined by the board of county	911
commissioners or board of township trustees. The board of county	912
commissioners or board of township trustees may assess part or all	913
of the cost of such sidewalksthese improvements against the	914
abutting property owners, in proportion to benefits accruing to	915
suchtheir property.	916

The board of county commissioners or board of township	917
trustees may, by unanimous vote, may order the construction,	918
repair, or maintenance of sidewalks, curbs, and gutters along or	919
connecting the public highways, outside a municipal corporation,	920
without a petition thereforfor that construction, repair, or	921
maintenance, and may assess none, all, or any part of the cost	922
against abutting property owners, provided that notice is given by	923
publication for three successive weeks in a newspaper of general	924
circulation within the county, stating the intention of the board	925
of county commissioners or board of township trustees to	926
construct, repair, or maintain such sidewalks,the specified	927
improvements and fixing a date for a hearing on the improvement	928
them. As part of thesea sidewalk improvementsimprovement, the	929
board may include the repair or reconstruction of a driveway	930
within the sidewalk easement. As part of a curb improvement, the	931
board may include construction or repair of a driveway apron.	932

Notice to all abutting property owners shall be given by two	933
publications in a newspaper of general circulation in suchthe	934
county, at least ten days prior to the date fixed in the notice	935
for the making of such assessments. SuchThe notice shall state	936
the time and place when abutting property owners will be given an	937
opportunity to be heard with reference to assessments, and the.	938
The board of county commissioners or board of township trustees	939
shall determine whether such assessments shall be paid in one or	940
more installments.	941

(B) The county engineer may trim or remove any and all	942
trees, shrubs, and other vegetation growing in or encroaching onto	943
the right-of-way of the easement of a public sidewalk along or	944
connecting the public highways and maintained by the county, and	945
the board of township trustees may trim or remove any and all	946
trees, shrubs, and other vegetation growing in or encroaching onto	947
the right-of-way of the easement of a public sidewalk along or	948
connecting the public highways and maintained by the township, as	949
is necessary in the engineer's or board's judgment to facilitate	950
the right of the public to improvement and maintenance of, and	951
uninterrupted travel on, public sidewalks in the county or	952
township.	953

Sec. 5571.14. Whenever any fence(A) A board of township	954
trustees or township highway superintendent may determine that an	955
object bounding any public highway,township road and located	956
wholly or in part on the land belonging to such highway, in any	957
waythe road interferes with snow or ice removal from, the	958
maintenance of, or the proper grading, draining, or dragging of	959
such highwaythe road, or causes the drifting of snow on the road,	960
or in any other manner obstructs or endangers the public travel of	961
such highway, the road. The board of township trusteesor	962
superintendent then may declare such fencethe object to be a	963
public nuisance and order the owner, agent, or occupant of the	964
landsland on or bordering upon which such fencethe object is	965
maintained, to remove it from such highway within thirty days. If	966
suchthat person refuses or neglects to comply with theirthe	967
order, the board or superintendent shall have the fenceobject	968
removed, and the. The expense incurred in that removal shall be	969
certified to the county auditor and entered on the tax duplicate	970
against suchthat land, to be collected in the same manner as	971
other taxes.	972

(B)(1) The authority granted in this section is in addition	973
to the authority granted in section 5543.14 of the Revised Code to	974
remove vegetation and the authority granted in section 5547.03 of	975
the Revised Code to remove objects or structures constituting	976
obstructions.	977

(2) The authority granted in this section applies to land	978
belonging to a township road whether owned in fee simple or by	979
easement.	980

(3) Objects that may be declared to be a public nuisance	981
under this section include a fence, post, pole, athletic or	982
recreational apparatus, rock, or berm, any vegetation, or any	983
other object identified by the board or superintendent as	984
interfering with or obstructing the township road under division	985
(A) of this section.	986

(C) The authority granted in this section does not apply to	987
an object that is lawfully entitled to be maintained on land	988
belonging to a township road pursuant to a franchise or other	989
grant of public authority.	990

Sec. 5571.16.  The board of township trustees, by resolution,	991
may require any person to obtain a permit before installing a	992
driveway culvert or making any excavation in a publictownship	993
highway or highway right-of-way within its jurisdiction, except an	994
excavation to repair, rehabilitate, or replace a pole already	995
installed for the purpose of providing electric or	996
telecommunications service. The board may, as a condition to the	997
granting of suchthe permit, may do any of the following:	998

(A) Require the applicant to submit plans indicating the	999
location, size, type, and duration of the culvert or excavation	1000
contemplated;	1001

(B) Specify methods of excavation, refilling, and	1002
resurfacing to be followed;	1003

(C) Require the use of such warning devices as it deems	1004
considers necessary to protect travelers on the highway;	1005

(D) Require the applicant to indemnify the township against	1006
liability or damage as the result of suchthe installation of the	1007
culvert or as a result of the excavation;	1008

(E) Require the applicant to post a deposit or bond, with	1009
sureties to the satisfaction of the board, conditioned upon the	1010
performance of all conditions to suchin the permit.	1011

Applications for permits under this section shall be made to	1012
the township clerk upon forms to be furnished by the board. Such	1013
applicationsApplications, including, but not limited to, a single	1014
application for an excavation project to install six or more poles	1015
for the purpose of providing electric or telecommunications	1016
service or to install a pole associated with underground electric	1017
or telecommunications service, shall be accompanied by a fee of	1018
fifty dollars per application, which fee shall be returned to the	1019
applicant if the application is denied. Except as otherwise	1020
provided in this section, no application or fee shall be required	1021
for an excavation project to install five or fewer poles for the	1022
purpose of providing electric or telecommunications service, but	1023
the person making that excavation shall provide verifiable notice	1024
of the excavation to the township clerk at least three business	1025
days prior to the date of the excavation.	1026

No person shall install a driveway culvert or make an	1027
excavation in any township highway or highway right-of-way in	1028
violation of any resolution adopted pursuant to this section;,	1029
except that, in the case of an emergency requiring immediate	1030
action to protect the public health, safety, and welfare, an	1031
excavation may be made without first obtaining a permit, if such	1032
an application is made at the earliest possible opportunity.	1033

As used in this section, "person" has the same meaning as in	1034
section 1.59 of the Revised Code, and "right-of-way" has the same	1035
meaning as in division (UU)(2) of section 4511.01 of the Revised	1036
Code.	1037

Sec. 5705.13.  (A) A taxing authority of a subdivision, by	1038
resolution or ordinance, may establish a reserve balance account	1039
accounts to accumulate currently available resources for any of	1040
the following purposes:	1041

(1) To stabilize subdivision budgets against cyclical	1042
changes in revenues and expenditures;	1043

(2) Except as otherwise provided by this section, to provide	1044
for the payment of claims under a self-insurance program for the	1045
subdivision, if the subdivision is permitted by law to establish	1046
such a program;	1047

(3) To provide for the payment of claims under a	1048
retrospective ratings plan for workers' compensation.	1049

The ordinance or resolution establishing a reserve balance	1050
account shall state the purpose for which the reserve balance	1051
account is established, the fund in which the account is to be	1052
established, and the total amount of money to be reserved in the	1053
account.	1054

A subdivision that participates in a risk-sharing pool, by	1055
which governments pool risks and funds and share in the costs of	1056
losses, shall not establish a reserve balance account to provide	1057
self-insurance for the subdivision.	1058

A taxing authority of a subdivision shall not have more than	1059
three reserve balance accounts at any time. Not more than one	1060
reserve balance account may be established for each of the	1061
purposes permitted under divisions (A)(2) and (3) of this section.	1062
Money to the credit of a reserve balance account may be expended	1063
only for the purpose for which the account was established.	1064

A reserve balance account established for the purpose	1065
described in division (A)(1) of this section shallmay be	1066
established in the general fund or in one or more special funds	1067
for operating purposes of the subdivision, and the. The amount of	1068
money to be reserved in thatsuch an account in any fiscal year	1069
shall not exceed five per cent of the general fund revenue for	1070
credited in the preceding fiscal year to the fund in which the	1071
account is established. Subject to division (G) of section 5705.29	1072
of the Revised Code, any reserve balance in an account established	1073
under division (A)(1) of this section shall not be considered part	1074
of the unencumbered balance or revenue of the subdivision under	1075
division (A) of section 5705.35 or division (A)(1) of section	1076
5705.36 of the Revised Code.	1077

At any time, a taxing authority of a subdivision, by	1078
resolution or ordinance, may reduce or eliminate the reserve	1079
balance in a reserve balance account established for the purpose	1080
described in division (A)(1) of this section.	1081

A reserve balance account established for the purpose	1082
described in division (A)(2) or (3) of this section shall be	1083
established in the general fund of the subdivision or by the	1084
establishment of a separate internal service fund established to	1085
account for the operation of the self-insurance or retrospective	1086
ratings plan program, and shall be based on sound actuarial	1087
principles. The total amount of money in a reserve balance	1088
account for self-insurance may be expressed in dollars or as the	1089
amount determined to represent an adequate reserve according to	1090
sound actuarial principles.	1091

A taxing authority of a subdivision, by resolution or	1092
ordinance, may rescind a reserve balance account established under	1093
this division. If a reserve balance account is rescinded, money	1094
that has accumulated in the account shall be transferred to the	1095
fund or funds from which the money originally was transferred.	1096

(B) A taxing authority of a subdivision, by resolution or	1097
ordinance, may establish a special revenue fund for the purpose of	1098
accumulating resources for the payment of accumulated sick leave	1099
and vacation leave, and for payments in lieu of taking	1100
compensatory time off, upon the termination of employment or the	1101
retirement of officers and employees of the subdivision. The	1102
special revenue fund may also accumulate resources for payment of	1103
salaries during any fiscal year when the number of pay periods	1104
exceeds the usual and customary number of pay periods.	1105
Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the	1106
Revised Code, the taxing authority, by resolution or ordinance,	1107
may transfer money to the special revenue fund from any other fund	1108
of the subdivision from which such payments may lawfully be made.	1109
The taxing authority, by resolution or ordinance, may rescind a	1110
special revenue fund established under this division. If a	1111
special revenue fund is rescinded, money that has accumulated in	1112
the fund shall be transferred to the fund or funds from which the	1113
money originally was transferred.	1114

(C) A taxing authority of a subdivision, by resolution or	1115
ordinance, may establish a capital projects fund for the purpose	1116
of accumulating resources for the acquisition, construction, or	1117
improvement of fixed assets of the subdivision. For the purposes	1118
of this section, "fixed assets" includes motor vehicles. More	1119
than one capital projects fund may be established and may exist at	1120
any time. The ordinance or resolution shall identify the source	1121
of the money to be used to acquire, construct, or improve the	1122
fixed assets identified in the resolution or ordinance, the amount	1123
of money to be accumulated for that purpose, the period of time	1124
over which that amount is to be accumulated, and the fixed assets	1125
that the taxing authority intends to acquire, construct, or	1126
improve with the money to be accumulated in the fund.	1127

A taxing authority of a subdivision shall not accumulate	1128
money in a capital projects fund for more than fiveten years	1129
after the resolution or ordinance establishing the fund is	1130
adopted. If the subdivision has not entered into a contract for	1131
the acquisition, construction, or improvement of fixed assets for	1132
which money was accumulated in such a fund before the end of that	1133
five-yearten-year period, the fiscal officer of the subdivision	1134
shall transfer all money in the fund to the fund or funds from	1135
which that money originally was transferred or the fund that	1136
originally was intended to receive the money.	1137

A taxing authority of a subdivision, by resolution or	1138
ordinance, may rescind a capital projects fund. If a capital	1139
projects fund is rescinded, money that has accumulated in the fund	1140
shall be transferred to the fund or funds from which the money	1141
originally was transferred.	1142

Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the	1143
Revised Code, the taxing authority of a subdivision, by resolution	1144
or ordinance, may transfer money to the capital projects fund from	1145
any other fund of the subdivision that may lawfully be used for	1146
the purpose of acquiring, constructing, or improving the fixed	1147
assets identified in the resolution or ordinance.	1148

Sec. 5705.19.  This section does not apply to school	1149
districts or county school financing districts.	1150

The taxing authority of any subdivision at any time and in	1151
any year, by vote of two-thirds of all the members of the taxing	1152
authority, may declare by resolution and certify the resolution to	1153
the board of elections not less than seventy-five days before the	1154
election upon which it will be voted that the amount of taxes that	1155
may be raised within the ten-mill limitation will be insufficient	1156
to provide for the necessary requirements of the subdivision and	1157
that it is necessary to levy a tax in excess of that limitation	1158
for any of the following purposes:	1159

(A) For current expenses of the subdivision, except that the	1160
total levy for current expenses of a detention facility district	1161
or district organized under section 2151.65 of the Revised Code	1162
shall not exceed two mills and that the total levy for current	1163
expenses of a combined district organized under sections 2152.41	1164
and 2151.65 of the Revised Code shall not exceed four mills;	1165

(B) For the payment of debt charges on certain described	1166
bonds, notes, or certificates of indebtedness of the subdivision	1167
issued subsequent to January 1, 1925;	1168

(C) For the debt charges on all bonds, notes, and	1169
certificates of indebtedness issued and authorized to be issued	1170
prior to January 1, 1925;	1171

(D) For a public library of, or supported by, the	1172
subdivision under whatever law organized or authorized to be	1173
supported;	1174

(E) For a municipal university, not to exceed two mills over	1175
the limitation of one mill prescribed in section 3349.13 of the	1176
Revised Code;	1177

(F) For the construction or acquisition of any specific	1178
permanent improvement or class of improvements that the taxing	1179
authority of the subdivision may include in a single bond issue;	1180

(G) For the general construction, reconstruction,	1181
resurfacing, and repair of streets, roads, and bridges in	1182
municipal corporations, counties, or townships;	1183

(H) For parks and recreational purposes;

1184

(I) For the purpose of providing and maintaining fire	1185
apparatus, appliances, buildings, or sites therefor, or sources of	1186
water supply and materials therefor, or the establishment and	1187
maintenance of lines of fire alarm telegraph, or the payment of	1188
permanent, part-time, or volunteer firefighters or firefighting	1189
companies to operate the same, including the payment of the	1190
firefighter employers' contribution required under section 742.34	1191
of the Revised Code, or the purchase of ambulance equipment, or	1192
the provision of ambulance, paramedic, or other emergency medical	1193
services operated by a fire department or firefighting company;	1194

(J) For the purpose of providing and maintaining motor	1195
vehicles, communications, and other equipment used directly in the	1196
operation of a police department, or the payment of salaries of	1197
permanent police personnel, including the payment of the police	1198
officer employers' contribution required under section 742.33 of	1199
the Revised Code, or the payment of the costs incurred by	1200
townships as a result of contracts made with other political	1201
subdivisions in order to obtain police protection, or the	1202
provision of ambulance or emergency medical services operated by a	1203
police department;	1204

(K) For the maintenance and operation of a county home or	1205
detention facility;	1206

(L) For community mental retardation and developmental	1207
disabilities programs and services pursuant to Chapter 5126. of	1208
the Revised Code, except that the procedure for such levies shall	1209
be as provided in section 5705.222 of the Revised Code;	1210

(M) For regional planning;

1211

(N) For a county's share of the cost of maintaining and	1212
operating schools, district detention facilities, forestry camps,	1213
or other facilities, or any combination thereof, established under	1214
section 2152.41 or 2151.65 of the Revised Code or both of those	1215
sections;	1216

(O) For providing for flood defense, providing and	1217
maintaining a flood wall or pumps, and other purposes to prevent	1218
floods;	1219

(P) For maintaining and operating sewage disposal plants and	1220
facilities;	1221

(Q) For the purpose of purchasing, acquiring, constructing,	1222
enlarging, improving, equipping, repairing, maintaining, or	1223
operating, or any combination of the foregoing, a county transit	1224
system pursuant to sections 306.01 to 306.13 of the Revised Code,	1225
or of making any payment to a board of county commissioners	1226
operating a transit system or a county transit board pursuant to	1227
section 306.06 of the Revised Code;	1228

(R) For the subdivision's share of the cost of acquiring or	1229
constructing any schools, forestry camps, detention facilities,	1230
or other facilities, or any combination thereof, under section	1231
2152.41 or 2151.65 of the Revised Code or both of those sections;	1232

(S) For the prevention, control, and abatement of air	1233
pollution;	1234

(T) For maintaining and operating cemeteries;

1235

(U) For providing ambulance service, emergency medical	1236
service, or both;	1237

(V) For providing for the collection and disposal of garbage	1238
or refuse, including yard waste;	1239

(W) For the payment of the police officer employers'	1240
contribution or the firefighter employers' contribution required	1241
under sections 742.33 and 742.34 of the Revised Code;	1242

(X) For the construction and maintenance of a drainage	1243
improvement pursuant to section 6131.52 of the Revised Code;	1244

(Y) For providing or maintaining senior citizens services or	1245
facilities as authorized by section 307.694, 307.85, 505.70, or	1246
505.706 or division (EE) of section 717.01 of the Revised Code;	1247

(Z) For the provision and maintenance of zoological park	1248
services and facilities as authorized under section 307.76 of the	1249
Revised Code;	1250

(AA) For the maintenance and operation of a free public	1251
museum of art, science, or history;	1252

(BB) For the establishment and operation of a 9-1-1 system,	1253
as defined in section 4931.40 of the Revised Code;	1254

(CC) For the purpose of acquiring, rehabilitating, or	1255
developing rail property or rail service. As used in this	1256
division, "rail property" and "rail service" have the same	1257
meanings as in section 4981.01 of the Revised Code. This division	1258
applies only to a county, township, or municipal corporation.	1259

(DD) For the purpose of acquiring property for,	1260
constructing, operating, and maintaining community centers as	1261
provided for in section 755.16 of the Revised Code;	1262

(EE) For the creation and operation of an office or joint	1263
office of economic development, for any economic development	1264
purpose of the office, and to otherwise provide for the	1265
establishment and operation of a program of economic development	1266
pursuant to sections 307.07 and 307.64 of the Revised Code;	1267

(FF) For the purpose of acquiring, establishing,	1268
constructing, improving, equipping, maintaining, or operating, or	1269
any combination of the foregoing, a township airport, landing	1270
field, or other air navigation facility pursuant to section 505.15	1271
of the Revised Code;	1272

(GG) For the payment of costs incurred by a township as a	1273
result of a contract made with a county pursuant to section	1274
505.263 of the Revised Code in order to pay all or any part of the	1275
cost of constructing, maintaining, repairing, or operating a water	1276
supply improvement;	1277

(HH) For a board of township trustees to acquire, other than	1278
by appropriation, an ownership interest in land, water, or	1279
wetlands, or to restore or maintain land, water, or wetlands in	1280
which the board has an ownership interest, not for purposes of	1281
recreation, but for the purposes of protecting and preserving the	1282
natural, scenic, open, or wooded condition of the land, water, or	1283
wetlands against modification or encroachment resulting from	1284
occupation, development, or other use, which may be styled as	1285
protecting or preserving "greenspace" in the resolution, notice of	1286
election, or ballot form;	1287

(II) For the support by a county of a crime victim	1288
assistance program that is provided and maintained by a county	1289
agency or a private, nonprofit corporation or association under	1290
section 307.62 of the Revised Code;	1291

(JJ) For any or all of the purposes set forth in divisions	1292
(I) and (J) of this section. This division applies only to a	1293
township.	1294

(KK) For a countywide public safety communications system	1295
under section 307.63 of the Revised Code. This division applies	1296
only to counties.	1297

(LL) For the support by a county of criminal justice	1298
services under section 307.45 of the Revised Code;	1299

(MM) For the purpose of maintaining and operating a jail or	1300
other detention facility as defined in section 2921.01 of the	1301
Revised Code;	1302

(NN) For purchasing, maintaining, or improving, or any	1303
combination of the foregoing, real estate on which to hold	1304
agricultural fairs. This division applies only to a county.	1305

(OO) For constructing, rehabilitating, repairing, or	1306
maintaining sidewalks, walkways, trails, bicycle pathways, or	1307
similar improvements, or acquiring ownership interests in land	1308
necessary for the foregoing improvements;	1309

(PP) For both of the purposes set forth in divisions (G) and	1310
(OO) of this section.	1311

(QQ) For both of the purposes set forth in divisions (H) and	1312
(HH) of this section. This division applies only to a township.	1313

(RR) For the legislative authority of a municipal	1314
corporation, board of county commissioners of a county, or board	1315
of township trustees of a township to acquire agricultural	1316
easements, as defined in section 5301.67 of the Revised Code, and	1317
to supervise and enforce the easements.	1318

(SS) For both of the purposes set forth in divisions (BB)	1319
and (KK) of this section. This division applies only to a county.	1320

The resolution shall be confined to the purpose or purposes	1321
described in one division of this section, to which the revenue	1322
derived therefrom shall be applied. The existence in any other	1323
division of this section of authority to levy a tax for any part	1324
or all of the same purpose or purposes does not preclude the use	1325
of such revenues for any part of the purpose or purposes of the	1326
division under which the resolution is adopted.	1327

The resolution shall specify the amount of the increase in	1328
rate that it is necessary to levy, the purpose of that increase in	1329
rate, and the number of years during which the increase in rate	1330
shall be in effect, which may or may not include a levy upon the	1331
duplicate of the current year. The number of years may be any	1332
number not exceeding five, except as follows:	1333

(1) When the additional rate is for the payment of debt	1334
charges, the increased rate shall be for the life of the	1335
indebtedness.	1336

(2) When the additional rate is for any of the following,	1337
the increased rate shall be for a continuing period of time:	1338

(a) For the current expenses for a detention facility	1339
district, a district organized under section 2151.65 of the	1340
Revised Code, or a combined district organized under sections	1341
2152.41 and 2151.65 of the Revised Code;	1342

(b) For providing a county's share of the cost of	1343
maintaining and operating schools, district detention facilities,	1344
forestry camps, or other facilities, or any combination thereof,	1345
established under section 2152.41 or 2151.65 of the Revised Code	1346
or under both of those sections.	1347

(3) When the additional rate is for anyeither of the	1348
following, the increased rate may be for a continuing period of	1349
time:	1350

(a) For the purposes set forth in division (I), (J), (U), or	1351
(KK) of this section;	1352

(b) For the maintenance and operation of a joint recreation	1353
district;	1354

(c) A levy imposed by a township for the purposes set forth	1355
in division (G) of this section.	1356

(4) When the increase is for the purpose or purposes set	1357
forth in division (D), (G), (H), (CC), or (PP) of this section,	1358
the tax levy may be for any specified number of years or for a	1359
continuing period of time, as set forth in the resolution.	1360

(5) When the additional rate is for the purpose described in	1361
division (Z) of this section, the increased rate shall be for any	1362
number of years not exceeding ten.	1363

A levy for one of the purposes set forth in division (G),	1364
(I), (J), or (U) of this section may be reduced pursuant to	1365
section 5705.261 or 5705.31 of the Revised Code. A levy for one	1366
of the purposes set forth in division (G), (I), (J), or (U) of	1367
this section may also be terminated or permanently reduced by the	1368
taxing authority if it adopts a resolution stating that the	1369
continuance of the levy is unnecessary and the levy shall be	1370
terminated or that the millage is excessive and the levy shall be	1371
decreased by a designated amount.	1372

A resolution of a detention facility district, a district	1373
organized under section 2151.65 of the Revised Code, or a combined	1374
district organized under both sections 2152.41 and 2151.65 of the	1375
Revised Code may include both current expenses and other purposes,	1376
provided that the resolution shall apportion the annual rate of	1377
levy between the current expenses and the other purpose or	1378
purposes. The apportionment need not be the same for each year of	1379
the levy, but the respective portions of the rate actually levied	1380
each year for the current expenses and the other purpose or	1381
purposes shall be limited by the apportionment.	1382

Whenever a board of county commissioners, acting either as	1383
the taxing authority of its county or as the taxing authority of a	1384
sewer district or subdistrict created under Chapter 6117. of the	1385
Revised Code, by resolution declares it necessary to levy a tax in	1386
excess of the ten-mill limitation for the purpose of constructing,	1387
improving, or extending sewage disposal plants or sewage systems,	1388
the tax may be in effect for any number of years not exceeding	1389
twenty, and the proceeds of the tax, notwithstanding the general	1390
provisions of this section, may be used to pay debt charges on any	1391
obligations issued and outstanding on behalf of the subdivision	1392
for the purposes enumerated in this paragraph, provided that any	1393
such obligations have been specifically described in the	1394
resolution.	1395

The resolution shall go into immediate effect upon its	1396
passage, and no publication of the resolution is necessary other	1397
than that provided for in the notice of election.	1398

When the electors of a subdivision have approved a tax levy	1399
under this section, the taxing authority of the subdivision may	1400
anticipate a fraction of the proceeds of the levy and issue	1401
anticipation notes in accordance with section 5705.191 or 5705.193	1402
of the Revised Code.	1403

Section 2. That existing sections 124.23, 124.27, 133.01,	1404
505.10, 505.82, 505.87, 507.11, 517.15, 5543.10, 5571.14, 5571.16,	1405
5705.13, and 5705.19 and sections 517.16, 517.17, and 517.18 of	1406
the Revised Code are hereby repealed.	1407