REPRESENTATIVES Seitz, Schmidt, Raga, Brinkman, Hagan, Faber, Collier, Carano, Seaver, Schaffer, Lendrum, Fessler, Grendell, Blasdel, Schneider, Roman, Sferra, Hughes, Setzer, Distel, Flowers, Wolpert

To amend sections 124.23, 124.27, 133.01, 505.10,

1

505.82, 507.11, 517.15, 5543.10, 5571.14, 5571.16,

2

5705.13, and 5705.19, to enact section 505.401, and

3

to repeal sections 517.16, 517.17, and 517.18 of

4

the Revised Code to authorize taxing authorities to

5

create multiple reserve balance accounts for rainy

6

day funds; to permit political subdivisions to levy

7

a tax in excess of the ten-mill limitation for

8

parks and recreational purposes and to permit a

9

township to levy such a tax on a permanent

10

continuous basis; to expand the authority of

11

townships pertaining to the permanent endowment

12

fund for their cemeteries; to authorize townships

13

to sell real property under certain circumstances

14

without a public auction or competitive bidding; to

15

authorize townships to declare a road obstruction

16

to be a nuisance and to order its removal; to

17

permit counties and townships to provide curbs,

18

including driveway aprons, and gutters along public

19

highways; to permit a board of township trustees to

20

require a permit for the installation of a driveway

21

culvert; to permit a board of township trustees to

22

declare an emergency for up to six months in order

23

to remove, among other things, snow and ice from

24

private roads; to permit authorized township

25

officers and employees to incur obligations of up

26

to $2500 without prior approval; to make changes in

27

the residency requirements for employees in the

28

classified civil service; and to authorize township

29

fire districts to issue bonds in accordance with

30

the Uniform Public Securities Law.

31

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

Section 1. That sections 124.23, 124.27, 133.01, 505.10,	32
505.82, 507.11, 517.15, 5543.10, 5571.14, 5571.16, 5705.13, and	33
5705.19 be amended and section 505.401 of the Revised Code be	34
enacted to read as follows:	35

Sec. 124.23.  (A) All applicants for positions and places in	36
the classified service shall be subject to examination, except for	37
applicants for positions as professional or certified service and	38
paraprofessional employees of county boards of mental retardation	39
and developmental disabilities, who shall be hired in the manner	40
provided in section 124.241 of the Revised Code.	41

(B) Any examination administered under this section shall be	42
public, and open to all citizens of the United States and those	43
persons who have legally declared their intentions of becoming	44
United States citizens, within certain limitations to be	45
determined by the director of administrative services, as to	46
citizenship, residence, age, experience, education, health, habit,	47
and moral character; provided any soldier, sailor, marine, coast	48
guarder, member of the auxiliary corps as established by congress,	49
member of the army nurse corps or navy nurse corps, or red cross	50
nurse who has served in the army, navy, or hospital service of the	51
United States, and such other military service as is designated by	52
congress, including World War I, World War II, or during the	53
period beginning May 1, 1949, and lasting so long as the armed	54
forces of the United States are engaged in armed conflict or	55
occupation duty, or the selective service or similar conscriptive	56
acts are in effect in the United States, whichever is the later	57
date, who has been honorably discharged therefrom or transferred	58
to the reserve with evidence of satisfactory service, and is a	59
resident of Ohio, may file with the director of administrative	60
services a certificate of service or honorable discharge,	61
whereupon the person shall receive additional credit of twenty per	62
cent of the person's total grade given in the regular examination	63
in which the person receives a passing grade. Such examination	64
may include an evaluation of such factors as education, training,	65
capacity, knowledge, manual dexterity, and physical or	66
psychological fitness. Examinations shall consist of one or more	67
tests in any combination. Tests may be written, oral, physical,	68
demonstration of skill, or an evaluation of training and	69
experiences and shall be designed to fairly test the relative	70
capacity of the persons examined to discharge the particular	71
duties of the position for which appointment is sought. Where	72
minimum or maximum requirements are established for any	73
examination they shall be specified in the examination	74
announcement.	75

The director of administrative services shall have control of	76
all examinations, except as otherwise provided in sections 124.01	77
to 124.64 of the Revised Code. No questions in any examination	78
shall relate to political or religious opinions or affiliations.	79
No credit for seniority, efficiency, or any other reason shall be	80
added to an applicant's examination grade unless the applicant	81
achieves at least the minimum passing grade on the examination	82
without counting such extra credit.	83

Except as otherwise provided in sections 124.01 to 124.64 of	84
the Revised Code, the director of administrative services shall	85
give reasonable notice of the time, place, and general scope of	86
every competitive examination for appointment to a position in the	87
civil service. The director of administrative services shall send	88
written, printed, or electronic notices of every examination of	89
the state classified service to each agency of the type the	90
director of job and family services specifies and, in the case of	91
a county in which no such agency is located, to the clerk of the	92
court of common pleas of that county and to the clerk of each city	93
of that county. Such notices, promptly upon receipt, shall be	94
posted in conspicuous public places in the designated agencies and	95
the courthouse, and city hall of the cities, of the counties in	96
which no such agency is located. Such notices shall be posted in	97
a conspicuous place in the office of the director of	98
administrative services for at least two weeks before any	99
examination. In case of examinations limited by the director of	100
administrative services to a district, county, city, or	101
department, the director of administrative services shall provide	102
by rule for adequate publicity of such examinations in the	103
district, county, city, or department within which competition is	104
permitted.	105

Sec. 124.27.  (A) The head of a department, office, or	106
institution, in which a position in the classified service is to	107
be filled, shall notify the director of administrative services of	108
the fact, and the director shall, except as otherwise provided in	109
this section and sections 124.30 and 124.31 of the Revised Code,	110
certify to the appointing authority the names and addresses of the	111
ten candidates standing highest on the eligible list for the class	112
or grade to which the position belongs; provided that the director	113
may certify less than ten names if ten names are not available.	114
When less than ten names are certified to an appointing authority,	115
appointment from that list shall not be mandatory. When a	116
position in the classified service in the department of mental	117
health or the department of mental retardation and developmental	118
disabilities is to be filled, the director of administrative	119
services shall make such certification to the appointing authority	120
within seven working days of the date the eligible list is	121
requested.	122

(B) The appointing authority shall notify the director of	123
such position to be filled, and the appointing authority shall	124
fill such position by appointment of one of the ten persons	125
certified by the director. If more than one position is to be	126
filled, the director of administrative services may certify a	127
group of names from the eligible list and the appointing authority	128
shall appoint in the following manner: Beginning at the top of	129
the list, each time a selection is made it must be from one of the	130
first ten candidates remaining on the list who is willing to	131
accept consideration for the position. If an eligible list	132
becomes exhausted, and until a new list can be created, or when no	133
eligible list for such position exists, names may be certified	134
from eligible lists most appropriate for the group or class in	135
which the position to be filled is classified. A person certified	136
from an eligible list more than three times to the same appointing	137
authority for the same or similar positions, may be omitted from	138
future certification to such appointing authority, provided that	139
certification for a temporary appointment shall not be counted as	140
one of such certifications. Every soldier, sailor, marine, coast	141
guarder, member of the auxiliary corps as established by congress,	142
member of the army nurse corps, or navy nurse corps, or red cross	143
nurse who has served in the army, navy, or hospital service of the	144
United States, and such other military service as is designated by	145
congress in the war with Spain, including the Philippine	146
insurrection and the Chinese relief expedition, or from April 21,	147
1898, to July 4, 1902, World War I, World War II, or during the	148
period beginning May 1, 1949, and lasting so long as the armed	149
forces of the United States are engaged in armed conflict or	150
occupation duty, or the selective service or similar conscriptive	151
acts are in effect in the United States, whichever is the later	152
date, who has been honorably discharged or separated under	153
honorable conditions therefrom, who is a resident of this state,	154
and whose name is on the eligible list for a position, shall be	155
entitled to preference in original appointments to any such	156
competitive position in the civil service of the state and the	157
civil divisions thereof, over all persons eligible for such	158
appointments and standing on the list therefor, with a rating	159
equal to that of each such person. Appointments to all positions	160
in the classified service, that are not filled by promotion,	161
transfer, or reduction, as provided in sections 124.01 to 124.64	162
of the Revised Code and the rules of the director prescribed under	163
those sections, shall be made only from those persons whose names	164
are certified to the appointing authority, and no employment,	165
except as provided in those sections, shall be otherwise given in	166
the classified service of this state or any political subdivision	167
of the state.	168

(C) All original and promotional appointments, including	169
provisional appointments made pursuant to section 124.30 of the	170
Revised Code, shall be for a probationary period, not less than	171
sixty days nor more than one year, to be fixed by the rules of the	172
director, except as provided in section 124.231 of the Revised	173
Code, or except original appointments to a police department as a	174
police officer, or to a fire department as a firefighter which	175
shall be for a probationary period of one year, and no appointment	176
or promotion is final until the appointee has satisfactorily	177
served the probationary period. Service as a provisional employee	178
in the same or similar class shall be included in the probationary	179
period. If the service of the probationary employee is	180
unsatisfactory, the employee may be removed or reduced at any time	181
during the probationary period. If the appointing authority's	182
decision is to remove the appointee, the appointing authority's	183
communication to the director shall indicate the reason for that	184
decision. A probationary employee duly removed or reduced in	185
position for unsatisfactory service does not have the right to	186
appeal the removal or reduction under section 124.34 of the	187
Revised Code.	188

Any person appointed to a position in the classified service	189
under sections 124.01 to 124.64 of the Revised Code, except	190
temporary and exceptional appointments, shall be or become	191
forthwith a resident of the state.	192

Sec. 133.01.  As used in this chapter, in sections 9.95,	193
9.96, and 2151.655 of the Revised Code, in other sections of the	194
Revised Code that make reference to this chapter unless the	195
context does not permit, and in related proceedings, unless	196
otherwise expressly provided:	197

(A) "Acquisition" as applied to real or personal property	198
includes, among other forms of acquisition, acquisition by	199
exercise of a purchase option, and acquisition of interests in	200
property, including, without limitation, easements and	201
rights-of-way, and leasehold and other lease interests initially	202
extending or extendable for a period of at least sixty months.	203

(B) "Anticipatory securities" means securities, including	204
notes, issued in anticipation of the issuance of other securities.	205

(C) "Board of elections" means the county board of elections	206
of the county in which the subdivision is located. If the	207
subdivision is located in more than one county, "board of	208
elections" means the county board of elections of the county that	209
contains the largest portion of the population of the subdivision	210
or that otherwise has jurisdiction in practice over and	211
customarily handles election matters relating to the subdivision.	212

(D) "Bond retirement fund" means the bond retirement fund	213
provided for in section 5705.09 of the Revised Code, and also	214
means a sinking fund or any other special fund, regardless of the	215
name applied to it, established by or pursuant to law or the	216
proceedings for the payment of debt charges. Provision may be	217
made in the applicable proceedings for the establishment in a bond	218
retirement fund of separate accounts relating to debt charges on	219
particular securities, or on securities payable from the same or	220
common sources, and for the application of moneys in those	221
accounts only to specified debt charges on specified securities or	222
categories of securities. Subject to law and any provisions in	223
the applicable proceedings, moneys in a bond retirement fund or	224
separate account in a bond retirement fund may be transferred to	225
other funds and accounts.	226

(E) "Capitalized interest" means all or a portion of the	227
interest payable on securities from their date to a date stated or	228
provided for in the applicable legislation, which interest is to	229
be paid from the proceeds of the securities.	230

(F) "Chapter 133. securities" means securities authorized by	231
or issued pursuant to or in accordance with this chapter.	232

(G) "County auditor" means the county auditor of the county	233
in which the subdivision is located. If the subdivision is	234
located in more than one county, "county auditor" means the county	235
auditor of the county that contains the highest amount of the tax	236
valuation of the subdivision or that otherwise has jurisdiction in	237
practice over and customarily handles property tax matters	238
relating to the subdivision. In the case of a county that has	239
adopted a charter, "county auditor" means the officer who	240
generally has the duties and functions provided in the Revised	241
Code for a county auditor.	242

(H) "Credit enhancement facilities" means letters of credit,	243
lines of credit, stand-by, contingent, or firm securities purchase	244
agreements, insurance, or surety arrangements, guarantees, and	245
other arrangements that provide for direct or contingent payment	246
of debt charges, for security or additional security in the event	247
of nonpayment or default in respect of securities, or for making	248
payment of debt charges to and at the option and on demand of	249
securities holders or at the option of the issuer or upon certain	250
conditions occurring under put or similar arrangements, or for	251
otherwise supporting the credit or liquidity of the securities,	252
and includes credit, reimbursement, marketing, remarketing,	253
indexing, carrying, interest rate hedge, and subrogation	254
agreements, and other agreements and arrangements for payment and	255
reimbursement of the person providing the credit enhancement	256
facility and the security for that payment and reimbursement.	257

(I) "Current operating expenses" or "current expenses" means	258
the lawful expenditures of a subdivision, except those for	259
permanent improvements and for payments of debt charges of the	260
subdivision.	261

(J) "Debt charges" means the principal, including any	262
mandatory sinking fund deposits and mandatory redemption payments,	263
interest, and any redemption premium, payable on securities as	264
those payments come due and are payable. The use of "debt	265
charges" for this purpose does not imply that any particular	266
securities constitute debt within the meaning of the Ohio	267
Constitution or other laws.	268

(K) "Financing costs" means all costs and expenses relating	269
to the authorization, including any required election, issuance,	270
sale, delivery, authentication, deposit, custody, clearing,	271
registration, transfer, exchange, fractionalization, replacement,	272
payment, and servicing of securities, including, without	273
limitation, costs and expenses for or relating to publication and	274
printing, postage, delivery, preliminary and final official	275
statements, offering circulars, and informational statements,	276
travel and transportation, underwriters, placement agents,	277
investment bankers, paying agents, registrars, authenticating	278
agents, remarketing agents, custodians, clearing agencies or	279
corporations, securities depositories, financial advisory	280
services, certifications, audits, federal or state regulatory	281
agencies, accounting and computation services, legal services and	282
obtaining approving legal opinions and other legal opinions,	283
credit ratings, redemption premiums, and credit enhancement	284
facilities. Financing costs may be paid from any moneys available	285
for the purpose, including, unless otherwise provided in the	286
proceedings, from the proceeds of the securities to which they	287
relate and, as to future financing costs, from the same sources	288
from which debt charges on the securities are paid and as though	289
debt charges.	290

(L) "Fiscal officer" means the following, or, in the case of	291
absence or vacancy in the office, a deputy or assistant authorized	292
by law or charter to act in the place of the named officer, or if	293
there is no such authorization then the deputy or assistant	294
authorized by legislation to act in the place of the named officer	295
for purposes of this chapter, in the case of the following	296
subdivisions:	297

(1) A county, the county auditor;

298

(2) A municipal corporation, the city auditor or village	299
clerk or clerk-treasurer, or the officer who, by virtue of a	300
charter, has the duties and functions provided in the Revised Code	301
for the city auditor or village clerk or clerk-treasurer;	302

(3) A school district, the treasurer of the board of	303
education;	304

(4) A regional water and sewer district, the secretary of	305
the board of trustees;	306

(5) A joint township hospital district, the treasurer of the	307
district;	308

(6) A joint ambulance district, the clerk of the board of	309
trustees;	310

(7) A joint recreation district, the person designated	311
pursuant to section 755.15 of the Revised Code;	312

(8) A detention facility district or a district organized	313
under section 2151.65 of the Revised Code or a combined district	314
organized under sections 2152.41 and 2151.65 of the Revised Code,	315
the county auditor of the county designated by law to act as the	316
auditor of the district;	317

(9) A township, a fire district organized under division (C)	318
of section 505.37 of the Revised Code, or a township police	319
district, the clerk of the township;	320

(10) A joint fire district, the clerk of the board of	321
trustees of that district;	322

(11) A regional or county library district, the person	323
responsible for the financial affairs of that district;	324

(12) A joint solid waste management district, the fiscal	325
officer appointed by the board of directors of the district under	326
section 343.01 of the Revised Code;	327

(13) A joint emergency medical services district, the person	328
appointed as fiscal officer pursuant to division (D) of section	329
307.053 of the Revised Code;	330

(14) A fire and ambulance district, the person appointed as	331
fiscal officer under division (B) of section 505.375 of the	332
Revised Code;	333

(15) A subdivision described in division (MM)(16)(17) of	334
this section, the officer who is designated by law as or performs	335
the functions of its chief fiscal officer.	336

(M) "Fiscal year" has the same meaning as in section 9.34 of	337
the Revised Code.	338

(N) "Fractionalized interests in public obligations" means	339
participations, certificates of participation, shares, or other	340
instruments or agreements, separate from the public obligations	341
themselves, evidencing ownership of interests in public	342
obligations or of rights to receive payments of, or on account of,	343
principal or interest or their equivalents payable by or on behalf	344
of an obligor pursuant to public obligations.	345

(O) "Fully registered securities" means securities in	346
certificated or uncertificated form, registered as to both	347
principal and interest in the name of the owner.	348

(P) "Fund" means to provide for the payment of debt charges	349
and expenses related to that payment at or prior to retirement by	350
purchase, call for redemption, payment at maturity, or otherwise.	351

(Q) "General obligation" means securities to the payment of	352
debt charges on which the full faith and credit and the general	353
property taxing power, including taxes within the tax limitation	354
if available to the subdivision, of the subdivision are pledged.	355

(R) "Interest" or "interest equivalent" means those payments	356
or portions of payments, however denominated, that constitute or	357
represent consideration for forbearing the collection of money, or	358
for deferring the receipt of payment of money to a future time.	359

(S) "Internal Revenue Code" means the "Internal Revenue Code	360
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1 et seq., as amended, and	361
includes any laws of the United States providing for application	362
of that code.	363

(T) "Issuer" means any public issuer and any nonprofit	364
corporation authorized to issue securities for or on behalf of any	365
public issuer.	366

(U) "Legislation" means an ordinance or resolution passed by	367
a majority affirmative vote of the then members of the taxing	368
authority unless a different vote is required by charter	369
provisions governing the passage of the particular legislation by	370
the taxing authority.	371

(V) "Mandatory sinking fund redemption requirements" means	372
amounts required by proceedings to be deposited in a bond	373
retirement fund for the purpose of paying in any year or fiscal	374
year by mandatory redemption prior to stated maturity the	375
principal of securities that is due and payable, except for	376
mandatory prior redemption requirements as provided in those	377
proceedings, in a subsequent year or fiscal year.	378

(W) "Mandatory sinking fund requirements" means amounts	379
required by proceedings to be deposited in a year or fiscal year	380
in a bond retirement fund for the purpose of paying the principal	381
of securities that is due and payable in a subsequent year or	382
fiscal year.	383

(X) "Net indebtedness" has the same meaning as in division	384
(A) of section 133.04 of the Revised Code.	385

(Y) "Obligor," in the case of securities or fractionalized	386
interests in public obligations issued by another person the debt	387
charges or their equivalents on which are payable from payments	388
made by a public issuer, means that public issuer.	389

(Z) "One purpose" relating to permanent improvements means	390
any one permanent improvement or group or category of permanent	391
improvements for the same utility, enterprise, system, or project,	392
development or redevelopment project, or for or devoted to the	393
same general purpose, function, or use or for which	394
self-supporting securities, based on the same or different sources	395
of revenues, may be issued or for which special assessments may be	396
levied by a single ordinance or resolution. "One purpose"	397
includes, but is not limited to, in any case any off-street	398
parking facilities relating to another permanent improvement, and:	399

(1) Any number of roads, highways, streets, bridges,	400
sidewalks, and viaducts;	401

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

402

(3) In the case of a county, any number of permanent	403
improvements for courthouse, jail, county offices, and other	404
county buildings, and related facilities;	405

(4) In the case of a school district, any number of	406
facilities and buildings for school district purposes, and related	407
facilities.	408

(AA) "Outstanding," referring to securities, means	409
securities that have been issued, delivered, and paid for, except	410
any of the following:	411

(1) Securities canceled upon surrender, exchange, or	412
transfer, or upon payment or redemption;	413

(2) Securities in replacement of which or in exchange for	414
which other securities have been issued;	415

(3) Securities for the payment, or redemption or purchase	416
for cancellation prior to maturity, of which sufficient moneys or	417
investments, in accordance with the applicable legislation or	418
other proceedings or any applicable law, by mandatory sinking fund	419
redemption requirements, mandatory sinking fund requirements, or	420
otherwise, have been deposited, and credited for the purpose in a	421
bond retirement fund or with a trustee or paying or escrow agent,	422
whether at or prior to their maturity or redemption, and, in the	423
case of securities to be redeemed prior to their stated maturity,	424
notice of redemption has been given or satisfactory arrangements	425
have been made for giving notice of that redemption, or waiver of	426
that notice by or on behalf of the affected security holders has	427
been filed with the subdivision or its agent for the purpose.	428

(BB) "Paying agent" means the one or more banks, trust	429
companies, or other financial institutions or qualified persons,	430
including an appropriate office or officer of the subdivision,	431
designated as a paying agent or place of payment of debt charges	432
on the particular securities.	433

(CC) "Permanent improvement" or "improvement" means any	434
property, asset, or improvement certified by the fiscal officer,	435
which certification is conclusive, as having an estimated life or	436
period of usefulness of five years or more, and includes, but is	437
not limited to, real estate, buildings, and personal property and	438
interests in real estate, buildings, and personal property,	439
equipment, furnishings, and site improvements, and reconstruction,	440
rehabilitation, renovation, installation, improvement,	441
enlargement, and extension of property, assets, or improvements so	442
certified as having an estimated life or period of usefulness of	443
five years or more. The acquisition of all the stock ownership of	444
a corporation is the acquisition of a permanent improvement to the	445
extent that the value of that stock is represented by permanent	446
improvements. A permanent improvement for parking, highway, road,	447
and street purposes includes resurfacing, but does not include	448
ordinary repair.	449

(DD) "Person" has the same meaning as in section 1.59 of the	450
Revised Code and also includes any federal, state, interstate,	451
regional, or local governmental agency, any subdivision, and any	452
combination of those persons.	453

(EE) "Proceedings" means the legislation, certifications,	454
notices, orders, sale proceedings, trust agreement or indenture,	455
mortgage, lease, lease-purchase agreement, assignment, credit	456
enhancement facility agreements, and other agreements,	457
instruments, and documents, as amended and supplemented, and any	458
election proceedings, authorizing, or providing for the terms and	459
conditions applicable to, or providing for the security or sale or	460
award of, public obligations, and includes the provisions set	461
forth or incorporated in those public obligations and proceedings.	462

(FF) "Public issuer" means any of the following that is	463
authorized by law to issue securities or enter into public	464
obligations:	465

(1) The state, including an agency, commission, officer,	466
institution, board, authority, or other instrumentality of the	467
state;	468

(2) A taxing authority, subdivision, district, or other	469
local public or governmental entity, and any combination or	470
consortium, or public division, district, commission, authority,	471
department, board, officer, or institution, thereof;	472

(3) Any other body corporate and politic, or other public	473
entity.	474

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

475

(1) Securities;

476

(2) Obligations of a public issuer to make payments under	477
installment sale, lease, lease purchase, or similar agreements,	478
which obligations bear interest or interest equivalent.	479

(HH) "Refund" means to fund and retire outstanding	480
securities, including advance refunding with or without payment or	481
redemption prior to maturity.	482

(II) "Register" means the books kept and maintained by the	483
registrar for registration, exchange, and transfer of registered	484
securities.	485

(JJ) "Registrar" means the person responsible for keeping	486
the register for the particular registered securities, designated	487
by or pursuant to the proceedings.	488

(KK) "Securities" means bonds, notes, certificates of	489
indebtedness, commercial paper, and other instruments in writing,	490
including, unless the context does not admit, anticipatory	491
securities, issued by an issuer to evidence its obligation to	492
repay money borrowed, or to pay interest, by, or to pay at any	493
future time other money obligations of, the issuer of the	494
securities, but not including public obligations described in	495
division (GG)(2) of this section.	496

(LL) "Self-supporting securities" means securities or	497
portions of securities issued for the purpose of paying costs of	498
permanent improvements to the extent that receipts of the	499
subdivision, other than the proceeds of taxes levied by that	500
subdivision, derived from or with respect to the improvements or	501
the operation of the improvements being financed, or the	502
enterprise, system, project, or category of improvements of which	503
the improvements being financed are part, are estimated by the	504
fiscal officer to be sufficient to pay the current expenses of	505
that operation or of those improvements or enterprise, system,	506
project, or categories of improvements and the debt charges	507
payable from those receipts on securities issued for the purpose.	508
Until such time as the improvements or increases in rates and	509
charges have been in operation or effect for a period of at least	510
six months, the receipts therefrom, for purposes of this	511
definition, shall be those estimated by the fiscal officer, except	512
that those receipts may include, without limitation, payments made	513
and to be made to the subdivision under leases or agreements in	514
effect at the time the estimate is made. In the case of an	515
operation, improvements, or enterprise, system, project, or	516
category of improvements without at least a six-month history of	517
receipts, the estimate of receipts by the fiscal officer, other	518
than those to be derived under leases and agreements then in	519
effect, shall be confirmed by the taxing authority.	520

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

521

(1) A county, including a county that has adopted a charter	522
under Article X, Ohio Constitution;	523

(2) A municipal corporation, including a municipal	524
corporation that has adopted a charter under Article XVIII, Ohio	525
Constitution;	526

(3) A school district;

527

(4) A regional water and sewer district organized under	528
Chapter 6119. of the Revised Code;	529

(5) A joint township hospital district organized under	530
section 513.07 of the Revised Code;	531

(6) A joint ambulance district organized under section	532
505.71 of the Revised Code;	533

(7) A joint recreation district organized under division (C)	534
of section 755.14 of the Revised Code;	535

(8) A detention facility district organized under section	536
2152.41, a district organized under section 2151.65, or a combined	537
district organized under sections 2152.41 and 2151.65 of the	538
Revised Code;	539

(9) A township police district organized under section	540
505.48 of the Revised Code;	541

(10) A township;

542

(11) A joint fire district organized under section 505.371	543
of the Revised Code;	544

(12) A county library district created under section 3375.19	545
or a regional library district created under section 3375.28 of	546
the Revised Code;	547

(13) A joint solid waste management district organized under	548
section 343.01 or 343.012 of the Revised Code;	549

(14) A joint emergency medical services district organized	550
under section 307.052 of the Revised Code;	551

(15) A fire and ambulance district organized under section	552
505.375 of the Revised Code;	553

(16) A fire district organized under division (C) of section	554
505.37 of the Revised Code;	555

(17) Any other political subdivision or taxing district or	556
other local public body or agency authorized by this chapter or	557
other laws to issue Chapter 133. securities.	558

(NN) "Taxing authority" means in the case of the following	559
subdivisions:	560

(1) A county, a county library district, or a regional	561
library district, the board or boards of county commissioners, or	562
other legislative authority of a county that has adopted a charter	563
under Article X, Ohio Constitution, but with respect to such a	564
library district acting solely as agent for the board of trustees	565
of that district;	566

(2) A municipal corporation, the legislative authority;

567

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

568

(4) A regional water and sewer district, a joint ambulance	569
district, a joint recreation district, a fire and ambulance	570
district, or a joint fire district, the board of trustees of the	571
district;	572

(5) A joint township hospital district, the joint township	573
hospital board;	574

(6) A detention facility district or a district organized	575
under section 2151.65 of the Revised Code, a combined district	576
organized under sections 2152.41 and 2151.65 of the Revised Code,	577
or a joint emergency medical services district, the joint board of	578
county commissioners;	579

(7) A township, a fire district organized under division (C)	580
of section 505.37 of the Revised Code, or a township police	581
district, the board of township trustees;	582

(8) A joint solid waste management district organized under	583
section 343.01 or 343.012 of the Revised Code, the board of	584
directors of the district;	585

(9) A subdivision described in division (MM)(16)(17) of this	586
section, the legislative or governing body or official.	587

(OO) "Tax limitation" means the "ten-mill limitation" as	588
defined in section 5705.02 of the Revised Code without diminution	589
by reason of section 5705.313 of the Revised Code or otherwise,	590
or, in the case of a municipal corporation or county with a	591
different charter limitation on property taxes levied to pay debt	592
charges on unvoted securities, that charter limitation. Those	593
limitations shall be respectively referred to as the "ten-mill	594
limitation" and the "charter tax limitation."	595

(PP) "Tax valuation" means the aggregate of the valuations	596
of property subject to ad valorem property taxation by the	597
subdivision on the real property, personal property, and public	598
utility property tax lists and duplicates most recently certified	599
for collection, and shall be calculated without deductions of the	600
valuations of otherwise taxable property exempt in whole or in	601
part from taxation by reason of exemptions of certain amounts of	602
taxable value under division (C) of section 5709.01 or section	603
323.152 of the Revised Code, or similar laws now or in the future	604
in effect.	605

(QQ) "Year" means the calendar year.

606

(RR) "Interest rate hedge" means any arrangement by which	607
either:	608

(1) The different interest costs or receipts at fixed	609
interest rates and at floating interest rates, or at different	610
maturities, are exchanged on stated amounts of bonds or	611
investments, or on notional amounts;	612

(2) A party will pay interest costs in excess of an agreed	613
limitation.	614

(SS) "Administrative agent," "agent," "commercial paper,"	615
"floating rate interest structure," "indexing agent," "interest	616
rate period," "put arrangement," and "remarketing agent" have the	617
same meanings as in section 9.98 of the Revised Code.	618

(TT) "Sales tax supported" means obligations to the payment	619
of debt charges on which an additional sales tax or additional	620
sales taxes have been pledged by the taxing authority of a county	621
pursuant to section 133.081 of the Revised Code.	622

Sec. 505.10.  The board of township trustees may accept, on	623
behalf of the township, the donation by bequest, devise, deed of	624
gift, or otherwise, of any real or personal property for any	625
township use. When the township has property, including motor	626
vehicles, road machinery, equipment, and tools, which the board,	627
by resolution, finds it does not need for public use, areis	628
obsolete, or areis unfit for the use for which they wereit was	629
acquired, the board may sell and convey that property or	630
otherwise dispose of it in accordance with this section. Except	631
as otherwise provided in sections 505.08 and, 505.101, and	632
505.102 of the Revised Code, the sale or other disposition of	633
unneeded, obsolete, or unfit property shall be made in accordance	634
with one of the following:	635

(A)(1) If the fair market value of property to be sold is,	636
in the opinion of the board, in excess of two thousand five	637
hundred dollars, the sale shall be by public auction, and the	638
board shall publish notice of the time, place, and manner of the	639
sale once a week for three weeks in a newspaper published, or of	640
general circulation, in the township, the last of those	641
publications to be at least five days before the date of sale, and	642
shall post a typewritten or printed notice of the time, place, and	643
manner of the sale in the office of the board for at least ten	644
days prior to the sale.	645

(2) If the fair market value of property to be sold is, in	646
the opinion of the board, two thousand five hundred dollars or	647
less, the board may sell the property by private sale, without	648
advertisement or public notification.	649

(3) If the board finds, by resolution, that the township has	650
motor vehicles, road machinery, equipment, or tools which are not	651
needed, or are unfit for public use, and the board wishes to sell	652
the motor vehicles, road machinery, equipment, or tools to the	653
person or firm from which it proposes to purchase other motor	654
vehicles, road machinery, equipment, or tools, the board may offer	655
to sell the motor vehicles, road machinery, equipment, or tools to	656
that person or firm, and to have the selling price credited to	657
the person or firm against the purchase price of other motor	658
vehicles, road machinery, equipment, or tools.	659

(4) If the board advertises for bids for the sale of new	660
motor vehicles, road machinery, equipment, or tools to the	661
township, it may include in the same advertisement a notice of the	662
willingness of the board to accept bids for the purchase of	663
township-owned motor vehicles, road machinery, equipment, or tools	664
which are obsolete or not needed for public use, and to have the	665
amount of those bids subtracted from the selling price of the new	666
motor vehicles, road machinery, equipment, or tools, as a means of	667
determining the lowest responsible bidder.	668

(5) When a township has title to real property, the board of	669
township trustees, by resolution, may authorize the transfer and	670
conveyance of that property to any other political subdivision of	671
the state upon such terms as are agreed to between the board and	672
the legislative authority of that political subdivision.	673

(6) When a township has title to real property and the board	674
of township trustees wishes to sell or otherwise transfer the	675
property, the board, upon a unanimous vote of its members and by	676
resolution, may authorize the transfer and conveyance of that real	677
property to any person upon whatever terms are agreed to between	678
the board and that person.	679

(7) If the board of township trustees determines that	680
township personal property is not needed for public use, or is	681
obsolete or unfit for the use for which it was acquired, and that	682
the property has no value, the board may discard or salvage that	683
property.	684

(B) When the board has offered property at public auction	685
under this section and has not received an acceptable offer, the	686
board, by resolution, may enter into a contract, without	687
advertising or bidding, for the sale of that property. The	688
resolution shall specify a minimum acceptable price and the	689
minimum acceptable terms for the contract. The minimum acceptable	690
price shall not be lower than the minimum price established for	691
the public auction.	692

(C) Notwithstanding anything to the contrary in division (A)	693
or (B) of this section and regardless of the property's value, the	694
board of township trustees may sell personal property, including	695
motor vehicles, road machinery, equipment, tools, or supplies,	696
which is not needed for public use, or is obsolete or unfit for	697
the use for which it was acquired, by internet auction. The board	698
shall adopt, during each calendar year, a resolution expressing	699
its intent to sell that property by internet auction. The	700
resolution shall include a description of how the auctions will be	701
conducted and shall specify the number of days for bidding on the	702
property, which shall be no less than fifteen days, including	703
Saturdays, Sundays, and legal holidays. The resolution shall	704
indicate whether the township will conduct the auction or the	705
board will contract with a representative to conduct the auction	706
and shall establish the general terms and conditions of sale. If	707
a representative is known when the resolution is adopted, the	708
resolution shall provide contact information such as the	709
representative's name, address, and telephone number.	710

After adoption of the resolution, the board shall publish, in	711
a newspaper of general circulation in the township, notice of its	712
intent to sell unneeded, obsolete, or unfit township personal	713
property by internet auction. The notice shall include a summary	714
of the information provided in the resolution and shall be	715
published at least twice. The second and any subsequent notice	716
shall be published not less than ten nor more than twenty days	717
after the previous notice. A clerk also shall post a similar	718
notice throughout the calendar year in a conspicuous place in the	719
board's office, and, if the township maintains a website on the	720
internet, the notice shall be posted continually throughout the	721
calendar year at that website.	722

When property is to be sold by internet auction, the board or	723
its representative may establish a minimum price that will be	724
accepted for specific items and may establish any other terms and	725
conditions for the particular sale, including requirements for	726
pick-up or delivery, method of payment, and sales tax. This type	727
of information shall be provided on the internet at the time of	728
the auction and may be provided before that time upon request	729
after the terms and conditions have been determined by the board	730
or its representative.	731

As used in this section, "internet" means the international	732
computer network of both federal and nonfederal interoperable	733
packet switched data networks, including the graphical subnetwork	734
called the world wide web.	735

Sec. 505.401. Pursuant to Chapter 133. of the Revised Code,	736
the board of trustees of a fire district organized under division	737
(C) of section 505.37 of the Revised Code may issue bonds for the	738
purpose of acquiring fire-fighting equipment, buildings, and sites	739
for the district or for the purpose of constructing or improving	740
buildings to house fire-fighting equipment.	741

Sec. 505.82.  (A) If a board of township trustees by a	742
unanimous vote or, in the event of the unavoidable absence of one	743
trustee, by an affirmative vote of two trustees adopts a	744
resolution declaring that an emergency exists that threatens life	745
or property within the unincorporated territory of the township or	746
that such an emergency is imminent, the board may exercise the	747
following powers described in divisions (A)(1) and (2) and (B) of	748
this section during the emergency in the one-monthfor a period of	749
time not exceeding six months following the adoption of the	750
resolution:. The resolution shall state the specific time period	751
for which the emergency powers are in effect.	752

(1) If an owner of an undedicated road or stream bank in the	753
unincorporated territory of the township has not provided for the	754
removal of snow, ice, debris, or other obstructions from the road	755
or bank, the board may provide for that removal. Prior to	756
providing for the removal, the board of township trustees shall	757
give, or make a good faith attempt to give, oral notice to the	758
owner or owners of the road or bank of the trustees'board's	759
intent to clear the road or bank and to impose a service charge	760
for doing so. The board shall establish just and equitable	761
service charges for the removal to be paid, except as provided in	762
division (B) of this section, by the owners of the road or bank.	763
The trustees	764

The board shall keep a record of the costs incurred by the	765
township in removing snow, ice, debris, or other obstructions from	766
the road or bank. The service charges shall be based on these	767
costs and shall be in an amount sufficient to recover these costs.	768
If there is more than one owner of the road or bank, the board,	769
except as provided in division (B) of this section, shall allocate	770
the service charges among the owners on an equitable basis. The	771
board shall notify, in writing, each owner of the road or bank of	772
the amount of the service chargecharges and shall certify the	773
charges to the county auditor. The service charges shall	774
constitute a lien upon the property. The auditor shall place the	775
service charges on a special duplicate to be collected as other	776
taxes and returned to the township general fund.	777

(2) ContractThe board may contract for the immediate	778
acquisition, replacement, or repair of equipment needed for the	779
emergency situation, without following the competitive bidding	780
requirements of section 5549.21 or any other section of the	781
Revised Code.	782

(B) In lieu of collecting service charges from owners for the	783
removal of snow or ice from an undedicated road by the board of	784
township trustees as provided in division (A)(1) of this section,	785
the board may enter into a contract with a developer whereby the	786
developer agrees to pay the service charges for the snow and ice	787
removal instead of the owners.	788

(C) The removal of snow, ice, debris, or other obstructions	789
from an undedicated road by a board of township trustees acting	790
pursuant to a resolution adopted under division (A) of this	791
section does not constitute approval or acceptance of the	792
undedicated road.	793

(C)(D) As used in this section, "undedicated road" means a	794
road that has not been approved and accepted by the board of	795
county commissioners and is not a part of the state, county, or	796
township road systems as provided in section 5535.01 of the	797
Revised Code.	798

(D)(E) Nothing in this section shall be construed to waive	799
the requirement under section 1517.16 of the Revised Code that	800
approval of plans be obtained from the director of natural	801
resources or the director's representative prior to modifying or	802
causing the modification of the channel of any watercourse in a	803
wild, scenic, or recreational river area outside the limits of a	804
municipal corporation.	805

Sec. 507.11.  (A) The board of township trustees may	806
authorize, by resolution, authorize township officers and	807
employees to incur obligations of seventwo thousand five hundred	808
fifty dollars or less on behalf of the township, or it may	809
authorize, by resolution, the township administrator to so	810
authorize township officers and employees. The obligations	811
incurred on behalf of the township by a township officer or	812
employee acting pursuant to any such resolution shall be	813
subsequently approved by the adoption of a formal resolution of	814
the board of township trustees.	815

(B) No money belonging to the township shall be paid out,	816
except upon an order sign personallysigned by at least two of the	817
township trustees, and countersigned by the township clerk.	818

Sec. 517.15. TheA board of township trustees may receive by	819
gift, devise, bequest, or otherwise, any money, securities, or	820
other property, in trust, as a permanent fund to be held and	821
invested by the board and its successors in office, the income	822
therefrom to be used and expended under its direction, increate a	823
permanent cemetery endowment fund for the purpose of maintaining,	824
improving, and beautifying township cemeteries and burial lots in	825
township cemeteries. The fund shall consist of money arising from	826
the following sources:	827

(A) Gifts, devises, or bequests received for the purpose of	828
maintaining, improving, or beautifying township cemeteries;	829

(B) Charges added to the price regularly charged for burial	830
lots for the purpose of maintaining, improving, or beautifying	831
township cemeteries;	832

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

833

(D) An individual agreement with the purchaser of a burial	834
lot providing that a part of the purchase price is to be applied	835
to the purpose of maintaining, improving, or beautifying any	836
burial lot designated and named by the purchaser;	837

(E) Individual gifts, devises, or bequests made for the care	838
maintenance, improvement, and beautifyingbeautification of any	839
burial lot designated and named by the person making suchthe	840
gift, devise, or bequest, in any township cemetery over which such	841
board has jurisdiction.	842

Sec. 5543.10.  (A) The county engineer, upon the order of	843
the board of county commissioners or board of township trustees,	844
shall construct sidewalks, curbs, or gutters of suitable	845
materials, along or connecting the public highways, outside any	846
municipal corporation, upon the petition of a majority of the	847
abutting property owners, and the. The expense of the construction	848
of such sidewalksthese improvements may be paid by the county or	849
township, or by the county or township and abutting property	850
owners in such proportion as determined by the board of county	851
commissioners or board of township trustees. The board of county	852
commissioners or board of township trustees may assess part or all	853
of the cost of such sidewalksthese improvements against the	854
abutting property owners, in proportion to benefits accruing to	855
suchtheir property.	856

The board of county commissioners or board of township	857
trustees may, by unanimous vote, may order the construction,	858
repair, or maintenance of sidewalks, curbs, and gutters along or	859
connecting the public highways, outside a municipal corporation,	860
without a petition thereforfor that construction, repair, or	861
maintenance, and may assess none, all, or any part of the cost	862
against abutting property owners, provided that notice is given by	863
publication for three successive weeks in a newspaper of general	864
circulation within the county, stating the intention of the board	865
of county commissioners or board of township trustees to	866
construct, repair, or maintain such sidewalks,the specified	867
improvements and fixing a date for a hearing on the improvement	868
them. As part of thesea sidewalk improvementsimprovement, the	869
board may include the repair or reconstruction of a driveway	870
within the sidewalk easement. As part of a curb improvement, the	871
board may include construction or repair of a driveway apron.	872

Notice to all abutting property owners shall be given by two	873
publications in a newspaper of general circulation in suchthe	874
county, at least ten days prior to the date fixed in the notice	875
for the making of such assessments. SuchThe notice shall state	876
the time and place when abutting property owners will be given an	877
opportunity to be heard with reference to assessments, and the.	878
The board of county commissioners or board of township trustees	879
shall determine whether such assessments shall be paid in one or	880
more installments.	881

(B) The county engineer may trim or remove any and all	882
trees, shrubs, and other vegetation growing in or encroaching onto	883
the right-of-way of the easement of a public sidewalk along or	884
connecting the public highways and maintained by the county, and	885
the board of township trustees may trim or remove any and all	886
trees, shrubs, and other vegetation growing in or encroaching onto	887
the right-of-way of the easement of a public sidewalk along or	888
connecting the public highways and maintained by the township, as	889
is necessary in the engineer's or board's judgment to facilitate	890
the right of the public to improvement and maintenance of, and	891
uninterrupted travel on, public sidewalks in the county or	892
township.	893

Sec. 5571.14. Whenever any fence(A) A board of township	894
trustees or township highway superintendent may determine that an	895
object bounding any public highway,township road and located	896
wholly or in part on the land belonging to such highway, in any	897
waythe road interferes with snow or ice removal from, the	898
maintenance of, or the proper grading, draining, or dragging of	899
such highwaythe road, or causes the drifting of snow on the road,	900
or in any other manner obstructs or endangers the public travel of	901
such highway, the road. The board of township trusteesor	902
superintendent then may declare such fencethe object to be a	903
public nuisance and order the owner, agent, or occupant of the	904
landsland on or bordering upon which such fencethe object is	905
maintained, to remove it from such highway within thirty days. If	906
suchthat person refuses or neglects to comply with theirthe	907
order, the board or superintendent shall have the fenceobject	908
removed, and the. The expense incurred in that removal shall be	909
certified to the county auditor and entered on the tax duplicate	910
against suchthat land, to be collected in the same manner as	911
other taxes.	912

(B)(1) The authority granted in this section is in addition	913
to the authority granted in section 5543.14 of the Revised Code to	914
remove vegetation and the authority granted in section 5547.03 of	915
the Revised Code to remove objects or structures constituting	916
obstructions.	917

(2) The authority granted in this section applies to land	918
belonging to a township road whether owned in fee simple or by	919
easement.	920

(3) Objects that may be declared to be a public nuisance	921
under this section include a fence, post, pole, athletic or	922
recreational apparatus, rock, or berm, any vegetation, or any	923
other object identified by the board or superintendent as	924
interfering with or obstructing the township road under division	925
(A) of this section.	926

(C) The authority granted in this section does not apply to	927
an object that is lawfully entitled to be maintained on land	928
belonging to a township road pursuant to a franchise or other	929
grant of public authority.	930

Sec. 5571.16.  The board of township trustees, by resolution,	931
may require any person to obtain a permit before installing a	932
driveway culvert or making any excavation in a publictownship	933
highway or highway right-of-way within its jurisdiction, except an	934
excavation to repair, rehabilitate, or replace a pole already	935
installed for the purpose of providing electric or	936
telecommunications service. The board may, as a condition to the	937
granting of suchthe permit, may do any of the following:	938

(A) Require the applicant to submit plans indicating the	939
location, size, type, and duration of the culvert or excavation	940
contemplated;	941

(B) Specify methods of excavation, refilling, and	942
resurfacing to be followed;	943

(C) Require the use of such warning devices as it deems	944
considers necessary to protect travelers on the highway;	945

(D) Require the applicant to indemnify the township against	946
liability or damage as the result of suchthe installation of the	947
culvert or as a result of the excavation;	948

(E) Require the applicant to post a deposit or bond, with	949
sureties to the satisfaction of the board, conditioned upon the	950
performance of all conditions to suchin the permit.	951

Applications for permits under this section shall be made to	952
the township clerk upon forms to be furnished by the board. Such	953
applicationsApplications, including, but not limited to, a single	954
application for an excavation project to install six or more poles	955
for the purpose of providing electric or telecommunications	956
service or to install a pole associated with underground electric	957
or telecommunications service, shall be accompanied by a fee of	958
fifty dollars per application, which fee shall be returned to the	959
applicant if the application is denied. Except as otherwise	960
provided in this section, no application or fee shall be required	961
for an excavation project to install five or fewer poles for the	962
purpose of providing electric or telecommunications service, but	963
the person making that excavation shall provide verifiable notice	964
of the excavation to the township clerk at least three business	965
days prior to the date of the excavation.	966

No person shall install a driveway culvert or make an	967
excavation in any township highway or highway right-of-way in	968
violation of any resolution adopted pursuant to this section;,	969
except that, in the case of an emergency requiring immediate	970
action to protect the public health, safety, and welfare, an	971
excavation may be made without first obtaining a permit, if such	972
an application is made at the earliest possible opportunity.	973

As used in this section, "person" has the same meaning as in	974
section 1.59 of the Revised Code, and "right-of-way" has the same	975
meaning as in division (UU)(2) of section 4511.01 of the Revised	976
Code.	977

Sec. 5705.13.  (A) A taxing authority of a subdivision, by	978
resolution or ordinance, may establish a reserve balance account	979
accounts to accumulate currently available resources for any of	980
the following purposes:	981

(1) To stabilize subdivision budgets against cyclical	982
changes in revenues and expenditures;	983

(2) Except as otherwise provided by this section, to provide	984
for the payment of claims under a self-insurance program for the	985
subdivision, if the subdivision is permitted by law to establish	986
such a program;	987

(3) To provide for the payment of claims under a	988
retrospective ratings plan for workers' compensation.	989

The ordinance or resolution establishing a reserve balance	990
account shall state the purpose for which the reserve balance	991
account is established, the fund in which the account is to be	992
established, and the total amount of money to be reserved in the	993
account.	994

A subdivision that participates in a risk-sharing pool, by	995
which governments pool risks and funds and share in the costs of	996
losses, shall not establish a reserve balance account to provide	997
self-insurance for the subdivision.	998

A taxing authority of a subdivision shall not have more than	999
three reserve balance accounts at any time. Not more than one	1000
reserve balance account may be established for each of the	1001
purposes permitted under divisions (A)(2) and (3) of this section.	1002
Money to the credit of a reserve balance account may be expended	1003
only for the purpose for which the account was established.	1004

A reserve balance account established for the purpose	1005
described in division (A)(1) of this section shallmay be	1006
established in the general fund or in one or more special funds	1007
for operating purposes of the subdivision, and the. The amount of	1008
money to be reserved in thatsuch an account in any fiscal year	1009
shall not exceed five per cent of the general fund revenue for	1010
credited in the preceding fiscal year to the fund in which the	1011
account is established. Subject to division (G) of section 5705.29	1012
of the Revised Code, any reserve balance in an account established	1013
under division (A)(1) of this section shall not be considered part	1014
of the unencumbered balance or revenue of the subdivision under	1015
division (A) of section 5705.35 or division (A)(1) of section	1016
5705.36 of the Revised Code.	1017

At any time, a taxing authority of a subdivision, by	1018
resolution or ordinance, may reduce or eliminate the reserve	1019
balance in a reserve balance account established for the purpose	1020
described in division (A)(1) of this section.	1021

A reserve balance account established for the purpose	1022
described in division (A)(2) or (3) of this section shall be	1023
established in the general fund of the subdivision or by the	1024
establishment of a separate internal service fund established to	1025
account for the operation of the self-insurance or retrospective	1026
ratings plan program, and shall be based on sound actuarial	1027
principles. The total amount of money in a reserve balance	1028
account for self-insurance may be expressed in dollars or as the	1029
amount determined to represent an adequate reserve according to	1030
sound actuarial principles.	1031

A taxing authority of a subdivision, by resolution or	1032
ordinance, may rescind a reserve balance account established under	1033
this division. If a reserve balance account is rescinded, money	1034
that has accumulated in the account shall be transferred to the	1035
fund or funds from which the money originally was transferred.	1036

(B) A taxing authority of a subdivision, by resolution or	1037
ordinance, may establish a special revenue fund for the purpose of	1038
accumulating resources for the payment of accumulated sick leave	1039
and vacation leave, and for payments in lieu of taking	1040
compensatory time off, upon the termination of employment or the	1041
retirement of officers and employees of the subdivision. The	1042
special revenue fund may also accumulate resources for payment of	1043
salaries during any fiscal year when the number of pay periods	1044
exceeds the usual and customary number of pay periods.	1045
Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the	1046
Revised Code, the taxing authority, by resolution or ordinance,	1047
may transfer money to the special revenue fund from any other fund	1048
of the subdivision from which such payments may lawfully be made.	1049
The taxing authority, by resolution or ordinance, may rescind a	1050
special revenue fund established under this division. If a	1051
special revenue fund is rescinded, money that has accumulated in	1052
the fund shall be transferred to the fund or funds from which the	1053
money originally was transferred.	1054

(C) A taxing authority of a subdivision, by resolution or	1055
ordinance, may establish a capital projects fund for the purpose	1056
of accumulating resources for the acquisition, construction, or	1057
improvement of fixed assets of the subdivision. For the purposes	1058
of this section, "fixed assets" includes motor vehicles. More	1059
than one capital projects fund may be established and may exist at	1060
any time. The ordinance or resolution shall identify the source	1061
of the money to be used to acquire, construct, or improve the	1062
fixed assets identified in the resolution or ordinance, the amount	1063
of money to be accumulated for that purpose, the period of time	1064
over which that amount is to be accumulated, and the fixed assets	1065
that the taxing authority intends to acquire, construct, or	1066
improve with the money to be accumulated in the fund.	1067

A taxing authority of a subdivision shall not accumulate	1068
money in a capital projects fund for more than fiveten years	1069
after the resolution or ordinance establishing the fund is	1070
adopted. If the subdivision has not entered into a contract for	1071
the acquisition, construction, or improvement of fixed assets for	1072
which money was accumulated in such a fund before the end of that	1073
five-yearten-year period, the fiscal officer of the subdivision	1074
shall transfer all money in the fund to the fund or funds from	1075
which that money originally was transferred or the fund that	1076
originally was intended to receive the money.	1077

A taxing authority of a subdivision, by resolution or	1078
ordinance, may rescind a capital projects fund. If a capital	1079
projects fund is rescinded, money that has accumulated in the fund	1080
shall be transferred to the fund or funds from which the money	1081
originally was transferred.	1082

Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the	1083
Revised Code, the taxing authority of a subdivision, by resolution	1084
or ordinance, may transfer money to the capital projects fund from	1085
any other fund of the subdivision that may lawfully be used for	1086
the purpose of acquiring, constructing, or improving the fixed	1087
assets identified in the resolution or ordinance.	1088

Sec. 5705.19.  This section does not apply to school	1089
districts or county school financing districts.	1090

The taxing authority of any subdivision at any time and in	1091
any year, by vote of two-thirds of all the members of the taxing	1092
authority, may declare by resolution and certify the resolution to	1093
the board of elections not less than seventy-five days before the	1094
election upon which it will be voted that the amount of taxes that	1095
may be raised within the ten-mill limitation will be insufficient	1096
to provide for the necessary requirements of the subdivision and	1097
that it is necessary to levy a tax in excess of that limitation	1098
for any of the following purposes:	1099

(A) For current expenses of the subdivision, except that the	1100
total levy for current expenses of a detention facility district	1101
or district organized under section 2151.65 of the Revised Code	1102
shall not exceed two mills and that the total levy for current	1103
expenses of a combined district organized under sections 2152.41	1104
and 2151.65 of the Revised Code shall not exceed four mills;	1105

(B) For the payment of debt charges on certain described	1106
bonds, notes, or certificates of indebtedness of the subdivision	1107
issued subsequent to January 1, 1925;	1108

(C) For the debt charges on all bonds, notes, and	1109
certificates of indebtedness issued and authorized to be issued	1110
prior to January 1, 1925;	1111

(D) For a public library of, or supported by, the	1112
subdivision under whatever law organized or authorized to be	1113
supported;	1114

(E) For a municipal university, not to exceed two mills over	1115
the limitation of one mill prescribed in section 3349.13 of the	1116
Revised Code;	1117

(F) For the construction or acquisition of any specific	1118
permanent improvement or class of improvements that the taxing	1119
authority of the subdivision may include in a single bond issue;	1120

(G) For the general construction, reconstruction,	1121
resurfacing, and repair of streets, roads, and bridges in	1122
municipal corporations, counties, or townships;	1123

(H) For parks and recreational purposes;

1124

(I) For the purpose of providing and maintaining fire	1125
apparatus, appliances, buildings, or sites therefor, or sources of	1126
water supply and materials therefor, or the establishment and	1127
maintenance of lines of fire alarm telegraph, or the payment of	1128
permanent, part-time, or volunteer firefighters or firefighting	1129
companies to operate the same, including the payment of the	1130
firefighter employers' contribution required under section 742.34	1131
of the Revised Code, or the purchase of ambulance equipment, or	1132
the provision of ambulance, paramedic, or other emergency medical	1133
services operated by a fire department or firefighting company;	1134

(J) For the purpose of providing and maintaining motor	1135
vehicles, communications, and other equipment used directly in the	1136
operation of a police department, or the payment of salaries of	1137
permanent police personnel, including the payment of the police	1138
officer employers' contribution required under section 742.33 of	1139
the Revised Code, or the payment of the costs incurred by	1140
townships as a result of contracts made with other political	1141
subdivisions in order to obtain police protection, or the	1142
provision of ambulance or emergency medical services operated by a	1143
police department;	1144

(K) For the maintenance and operation of a county home or	1145
detention facility;	1146

(L) For community mental retardation and developmental	1147
disabilities programs and services pursuant to Chapter 5126. of	1148
the Revised Code, except that the procedure for such levies shall	1149
be as provided in section 5705.222 of the Revised Code;	1150

(M) For regional planning;

1151

(N) For a county's share of the cost of maintaining and	1152
operating schools, district detention facilities, forestry camps,	1153
or other facilities, or any combination thereof, established under	1154
section 2152.41 or 2151.65 of the Revised Code or both of those	1155
sections;	1156

(O) For providing for flood defense, providing and	1157
maintaining a flood wall or pumps, and other purposes to prevent	1158
floods;	1159

(P) For maintaining and operating sewage disposal plants and	1160
facilities;	1161

(Q) For the purpose of purchasing, acquiring, constructing,	1162
enlarging, improving, equipping, repairing, maintaining, or	1163
operating, or any combination of the foregoing, a county transit	1164
system pursuant to sections 306.01 to 306.13 of the Revised Code,	1165
or of making any payment to a board of county commissioners	1166
operating a transit system or a county transit board pursuant to	1167
section 306.06 of the Revised Code;	1168

(R) For the subdivision's share of the cost of acquiring or	1169
constructing any schools, forestry camps, detention facilities,	1170
or other facilities, or any combination thereof, under section	1171
2152.41 or 2151.65 of the Revised Code or both of those sections;	1172

(S) For the prevention, control, and abatement of air	1173
pollution;	1174

(T) For maintaining and operating cemeteries;

1175

(U) For providing ambulance service, emergency medical	1176
service, or both;	1177

(V) For providing for the collection and disposal of garbage	1178
or refuse, including yard waste;	1179

(W) For the payment of the police officer employers'	1180
contribution or the firefighter employers' contribution required	1181
under sections 742.33 and 742.34 of the Revised Code;	1182

(X) For the construction and maintenance of a drainage	1183
improvement pursuant to section 6131.52 of the Revised Code;	1184

(Y) For providing or maintaining senior citizens services or	1185
facilities as authorized by section 307.694, 307.85, 505.70, or	1186
505.706 or division (EE) of section 717.01 of the Revised Code;	1187

(Z) For the provision and maintenance of zoological park	1188
services and facilities as authorized under section 307.76 of the	1189
Revised Code;	1190

(AA) For the maintenance and operation of a free public	1191
museum of art, science, or history;	1192

(BB) For the establishment and operation of a 9-1-1 system,	1193
as defined in section 4931.40 of the Revised Code;	1194

(CC) For the purpose of acquiring, rehabilitating, or	1195
developing rail property or rail service. As used in this	1196
division, "rail property" and "rail service" have the same	1197
meanings as in section 4981.01 of the Revised Code. This division	1198
applies only to a county, township, or municipal corporation.	1199

(DD) For the purpose of acquiring property for,	1200
constructing, operating, and maintaining community centers as	1201
provided for in section 755.16 of the Revised Code;	1202

(EE) For the creation and operation of an office or joint	1203
office of economic development, for any economic development	1204
purpose of the office, and to otherwise provide for the	1205
establishment and operation of a program of economic development	1206
pursuant to sections 307.07 and 307.64 of the Revised Code;	1207

(FF) For the purpose of acquiring, establishing,	1208
constructing, improving, equipping, maintaining, or operating, or	1209
any combination of the foregoing, a township airport, landing	1210
field, or other air navigation facility pursuant to section 505.15	1211
of the Revised Code;	1212

(GG) For the payment of costs incurred by a township as a	1213
result of a contract made with a county pursuant to section	1214
505.263 of the Revised Code in order to pay all or any part of the	1215
cost of constructing, maintaining, repairing, or operating a water	1216
supply improvement;	1217

(HH) For a board of township trustees to acquire, other than	1218
by appropriation, an ownership interest in land, water, or	1219
wetlands, or to restore or maintain land, water, or wetlands in	1220
which the board has an ownership interest, not for purposes of	1221
recreation, but for the purposes of protecting and preserving the	1222
natural, scenic, open, or wooded condition of the land, water, or	1223
wetlands against modification or encroachment resulting from	1224
occupation, development, or other use, which may be styled as	1225
protecting or preserving "greenspace" in the resolution, notice of	1226
election, or ballot form;	1227

(II) For the support by a county of a crime victim	1228
assistance program that is provided and maintained by a county	1229
agency or a private, nonprofit corporation or association under	1230
section 307.62 of the Revised Code;	1231

(JJ) For any or all of the purposes set forth in divisions	1232
(I) and (J) of this section. This division applies only to a	1233
township.	1234

(KK) For a countywide public safety communications system	1235
under section 307.63 of the Revised Code. This division applies	1236
only to counties.	1237

(LL) For the support by a county of criminal justice	1238
services under section 307.45 of the Revised Code;	1239

(MM) For the purpose of maintaining and operating a jail or	1240
other detention facility as defined in section 2921.01 of the	1241
Revised Code;	1242

(NN) For purchasing, maintaining, or improving, or any	1243
combination of the foregoing, real estate on which to hold	1244
agricultural fairs. This division applies only to a county.	1245

(OO) For constructing, rehabilitating, repairing, or	1246
maintaining sidewalks, walkways, trails, bicycle pathways, or	1247
similar improvements, or acquiring ownership interests in land	1248
necessary for the foregoing improvements;	1249

(PP) For both of the purposes set forth in divisions (G) and	1250
(OO) of this section.	1251

(QQ) For both of the purposes set forth in divisions (H) and	1252
(HH) of this section. This division applies only to a township.	1253

(RR) For the legislative authority of a municipal	1254
corporation, board of county commissioners of a county, or board	1255
of township trustees of a township to acquire agricultural	1256
easements, as defined in section 5301.67 of the Revised Code, and	1257
to supervise and enforce the easements.	1258

(SS) For both of the purposes set forth in divisions (BB)	1259
and (KK) of this section. This division applies only to a county.	1260

The resolution shall be confined to the purpose or purposes	1261
described in one division of this section, to which the revenue	1262
derived therefrom shall be applied. The existence in any other	1263
division of this section of authority to levy a tax for any part	1264
or all of the same purpose or purposes does not preclude the use	1265
of such revenues for any part of the purpose or purposes of the	1266
division under which the resolution is adopted.	1267

The resolution shall specify the amount of the increase in	1268
rate that it is necessary to levy, the purpose of that increase in	1269
rate, and the number of years during which the increase in rate	1270
shall be in effect, which may or may not include a levy upon the	1271
duplicate of the current year. The number of years may be any	1272
number not exceeding five, except as follows:	1273

(1) When the additional rate is for the payment of debt	1274
charges, the increased rate shall be for the life of the	1275
indebtedness.	1276

(2) When the additional rate is for any of the following,	1277
the increased rate shall be for a continuing period of time:	1278

(a) For the current expenses for a detention facility	1279
district, a district organized under section 2151.65 of the	1280
Revised Code, or a combined district organized under sections	1281
2152.41 and 2151.65 of the Revised Code;	1282

(b) For providing a county's share of the cost of	1283
maintaining and operating schools, district detention facilities,	1284
forestry camps, or other facilities, or any combination thereof,	1285
established under section 2152.41 or 2151.65 of the Revised Code	1286
or under both of those sections.	1287

(3) When the additional rate is for anyeither of the	1288
following, the increased rate may be for a continuing period of	1289
time:	1290

(a) For the purposes set forth in division (I), (J), (U), or	1291
(KK) of this section;	1292

(b) For the maintenance and operation of a joint recreation	1293
district;	1294

(c) A levy imposed by a township for the purposes set forth	1295
in division (G) of this section.	1296

(4) When the increase is for the purpose or purposes set	1297
forth in division (D), (G), (H), (CC), or (PP) of this section,	1298
the tax levy may be for any specified number of years or for a	1299
continuing period of time, as set forth in the resolution.	1300

(5) When the additional rate is for the purpose described in	1301
division (Z) of this section, the increased rate shall be for any	1302
number of years not exceeding ten.	1303

A levy for one of the purposes set forth in division (G),	1304
(I), (J), or (U) of this section may be reduced pursuant to	1305
section 5705.261 or 5705.31 of the Revised Code. A levy for one	1306
of the purposes set forth in division (G), (I), (J), or (U) of	1307
this section may also be terminated or permanently reduced by the	1308
taxing authority if it adopts a resolution stating that the	1309
continuance of the levy is unnecessary and the levy shall be	1310
terminated or that the millage is excessive and the levy shall be	1311
decreased by a designated amount.	1312

A resolution of a detention facility district, a district	1313
organized under section 2151.65 of the Revised Code, or a combined	1314
district organized under both sections 2152.41 and 2151.65 of the	1315
Revised Code may include both current expenses and other purposes,	1316
provided that the resolution shall apportion the annual rate of	1317
levy between the current expenses and the other purpose or	1318
purposes. The apportionment need not be the same for each year of	1319
the levy, but the respective portions of the rate actually levied	1320
each year for the current expenses and the other purpose or	1321
purposes shall be limited by the apportionment.	1322

Whenever a board of county commissioners, acting either as	1323
the taxing authority of its county or as the taxing authority of a	1324
sewer district or subdistrict created under Chapter 6117. of the	1325
Revised Code, by resolution declares it necessary to levy a tax in	1326
excess of the ten-mill limitation for the purpose of constructing,	1327
improving, or extending sewage disposal plants or sewage systems,	1328
the tax may be in effect for any number of years not exceeding	1329
twenty, and the proceeds of the tax, notwithstanding the general	1330
provisions of this section, may be used to pay debt charges on any	1331
obligations issued and outstanding on behalf of the subdivision	1332
for the purposes enumerated in this paragraph, provided that any	1333
such obligations have been specifically described in the	1334
resolution.	1335

The resolution shall go into immediate effect upon its	1336
passage, and no publication of the resolution is necessary other	1337
than that provided for in the notice of election.	1338

When the electors of a subdivision have approved a tax levy	1339
under this section, the taxing authority of the subdivision may	1340
anticipate a fraction of the proceeds of the levy and issue	1341
anticipation notes in accordance with section 5705.191 or 5705.193	1342
of the Revised Code.	1343

Section 2. That existing sections 124.23, 124.27, 133.01,	1344
505.10, 505.82, 507.11, 517.15, 5543.10, 5571.14, 5571.16,	1345
5705.13, and 5705.19 and sections 517.16, 517.17, and 517.18 of	1346
the Revised Code are hereby repealed.	1347