SENATORS Amstutz, Harris, Randy Gardner

To amend sections 109.42, 122.18, 122.65, 5709.40,

1

5709,42, 5709.62, 5709.63, 5709.631, 5709.632,

2

5709.73, 5709.74, 5709.77, 5709.78, and 5709.79

3

and to enact sections 122.95, 122.951, 122.952,

4

1333.32, 1333.33, 1333.34, 5709.91, 5709.911,

5

5709.912, 5709.913, and 5709.914 of the Revised

6

Code and to amend Sections 38, 38.18, and 38.20 of

7

Am. Sub. H.B. 95 of the 125th General Assembly and

8

to repeal Section 2 of Sub. S.B. 186 of the 123rd

9

General Assembly; to increase from 10 to 15 the

10

number of years enterprise zones or urban jobs and

11

enterprise zone agreements may exempt property

12

from taxation, subject to school board approval;

13

to authorize the Director of Development to grant

14

money for the purpose of improving commercial and

15

industrial areas within certain economically

16

distressed counties; to create the Job Development

17

Initiatives Fund and transfer up to $25.8 million

18

of unclaimed funds to it; to address priority,

19

enforcement, reporting, and other issues

20

concerning tax increment financing and related

21

programs; to broaden the definition of

22

"brownfield" for purposes of the Clean Ohio

23

Brownfield Revitalization Program; to establish a

24

lien for a moldbuilder in the plastic or metal

25

forming industries; to establish a minimum

26

population requirement for a single county to be

27

considered a local area under the workforce

28

development system; to authorize the conveyance of

29

state-owned real estate in Hamilton County to the

30

Board of County Commissioners of Hamilton County;

31

to modify the law authorizing payments to

32

municipalities and counties that attract federal

33

jobs; to prevent the repeal of the Employee

34

Ownership Assistance Program that is to take

35

effect December 31, 2004; to make appropriations;

36

and to declare an emergency.

37

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

Section 1. That sections 109.42, 122.18, 122.65, 5709.40,	38
5709.42, 5709.62, 5709.63, 5709.631, 5709.632, 5709.73, 5709.74,	39
5709.77, 5709.78, and 5709.79 be amended and sections 122.95,	40
122.951, 122.952, 1333.32, 1333.33, 1333.34, 5709.91, 5709.911,	41
5709.912, 5709.913, and 5709.914 of the Revised Code be enacted to	42
read as follows:	43

Sec. 109.42.  (A) The attorney general shall prepare and have	44
printed a pamphlet that contains a compilation of all statutes	45
relative to victim's rights in which the attorney general lists	46
and explains the statutes in the form of a victim's bill of	47
rights. The attorney general shall distribute the pamphlet to all	48
sheriffs, marshals, municipal corporation and township police	49
departments, constables, and other law enforcement agencies, to	50
all prosecuting attorneys, city directors of law, village	51
solicitors, and other similar chief legal officers of municipal	52
corporations, and to organizations that represent or provide	53
services for victims of crime. The victim's bill of rights set	54
forth in the pamphlet shall contain a description of all of the	55
rights of victims that are provided for in Chapter 2930. or in any	56
other section of the Revised Code and shall include, but not be	57
limited to, all of the following:	58

(1) The right of a victim or a victim's representative to	59
attend a proceeding before a grand jury, in a juvenile case, or in	60
a criminal case pursuant to a subpoena without being discharged	61
from the victim's or representative's employment, having the	62
victim's or representative's employment terminated, having the	63
victim's or representative's pay decreased or withheld, or	64
otherwise being punished, penalized, or threatened as a result of	65
time lost from regular employment because of the victim's or	66
representative's attendance at the proceeding pursuant to the	67
subpoena, as set forth in section 2151.211, 2930.18, 2939.121, or	68
2945.451 of the Revised Code;	69

(2) The potential availability pursuant to section 2151.359	70
or 2152.61 of the Revised Code of a forfeited recognizance to pay	71
damages caused by a child when the delinquency of the child or	72
child's violation of probation or community control is found to be	73
proximately caused by the failure of the child's parent or	74
guardian to subject the child to reasonable parental authority or	75
to faithfully discharge the conditions of probation or community	76
control;	77

(3) The availability of awards of reparations pursuant to	78
sections 2743.51 to 2743.72 of the Revised Code for injuries	79
caused by criminal offenses;	80

(4) The right of the victim in certain criminal or juvenile	81
cases or a victim's representative to receive, pursuant to section	82
2930.06 of the Revised Code, notice of the date, time, and place	83
of the trial or delinquency proceeding in the case or, if there	84
will not be a trial or delinquency proceeding, information from	85
the prosecutor, as defined in section 2930.01 of the Revised Code,	86
regarding the disposition of the case;	87

(5) The right of the victim in certain criminal or juvenile	88
cases or a victim's representative to receive, pursuant to section	89
2930.04, 2930.05, or 2930.06 of the Revised Code, notice of the	90
name of the person charged with the violation, the case or docket	91
number assigned to the charge, and a telephone number or numbers	92
that can be called to obtain information about the disposition of	93
the case;	94

(6) The right of the victim in certain criminal or juvenile	95
cases or of the victim's representative pursuant to section	96
2930.13 or 2930.14 of the Revised Code, subject to any reasonable	97
terms set by the court as authorized under section 2930.14 of the	98
Revised Code, to make a statement about the victimization and, if	99
applicable, a statement relative to the sentencing or disposition	100
of the offender;	101

(7) The opportunity to obtain a court order, pursuant to	102
section 2945.04 of the Revised Code, to prevent or stop the	103
commission of the offense of intimidation of a crime victim or	104
witness or an offense against the person or property of the	105
complainant, or of the complainant's ward or child;	106

(8) The right of the victim in certain criminal or juvenile	107
cases or a victim's representative pursuant to sections 2151.38,	108
2929.20, 2930.10, 2930.16, and 2930.17 of the Revised Code to	109
receive notice of a pending motion for judicial release or early	110
release of the person who committed the offense against the	111
victim, to make an oral or written statement at the court hearing	112
on the motion, and to be notified of the court's decision on the	113
motion;	114

(9) The right of the victim in certain criminal or juvenile	115
cases or a victim's representative pursuant to section 2930.16,	116
2967.12, 2967.26, or 5139.56 of the Revised Code to receive notice	117
of any pending commutation, pardon, parole, transitional control,	118
discharge, other form of authorized release, post-release control,	119
or supervised release for the person who committed the offense	120
against the victim or any application for release of that person	121
and to send a written statement relative to the victimization and	122
the pending action to the adult parole authority or the release	123
authority of the department of youth services;	124

(10) The right of the victim to bring a civil action pursuant	125
to sections 2969.01 to 2969.06 of the Revised Code to obtain money	126
from the offender's profit fund;	127

(11) The right, pursuant to section 3109.09 of the Revised	128
Code, to maintain a civil action to recover compensatory damages	129
not exceeding ten thousand dollars and costs from the parent of a	130
minor who willfully damages property through the commission of an	131
act that would be a theft offense, as defined in section 2913.01	132
of the Revised Code, if committed by an adult;	133

(12) The right, pursuant to section 3109.10 of the Revised	134
Code, to maintain a civil action to recover compensatory damages	135
not exceeding ten thousand dollars and costs from the parent of a	136
minor who willfully and maliciously assaults a person;	137

(13) The possibility of receiving restitution from an	138
offender or a delinquent child pursuant to section 2152.20,	139
2929.18, or 2929.28 of the Revised Code;	140

(14) The right of the victim in certain criminal or juvenile	141
cases or a victim's representative, pursuant to section 2930.16 of	142
the Revised Code, to receive notice of the escape from confinement	143
or custody of the person who committed the offense, to receive	144
that notice from the custodial agency of the person at the	145
victim's last address or telephone number provided to the	146
custodial agency, and to receive notice that, if either the	147
victim's address or telephone number changes, it is in the	148
victim's interest to provide the new address or telephone number	149
to the custodial agency;	150

(15) The right of a victim of domestic violence to seek the	151
issuance of a civil protection order pursuant to section 3113.31	152
of the Revised Code, the right of a victim of a violation of	153
section 2903.14, 2909.06, 2909.07, 2911.12, 2911.211, or 2919.22	154
of the Revised Code, a violation of a substantially similar	155
municipal ordinance, or an offense of violence who is a family or	156
household member of the offender at the time of the offense to	157
seek the issuance of a temporary protection order pursuant to	158
section 2919.26 of the Revised Code, and the right of both types	159
of victims to be accompanied by a victim advocate during court	160
proceedings;	161

(16) The right of a victim of a sexually oriented offense	162
that is not a registration-exempt sexually oriented offense or of	163
a child-victim oriented offense that is committed by a person who	164
is convicted of or pleads guilty to an aggravated sexually	165
oriented offense, by a person who is adjudicated a sexual predator	166
or child-victim predator, or, in certain cases, by a person who is	167
determined to be a habitual sex offender or habitual child-victim	168
offender to receive, pursuant to section 2950.10 of the Revised	169
Code, notice that the person has registered with a sheriff under	170
section 2950.04, 2950.041, or 2950.05 of the Revised Code and	171
notice of the person's name, the person's residence that is	172
registered, and the offender's school, institution of higher	173
education, or place of employment address or addresses that are	174
registered, and a summary of the manner in which the victim must	175
make a request to receive the notice. As used in this division,	176
"sexually oriented offense," "adjudicated a sexual predator,"	177
"habitual sex offender," "registration-exempt sexually oriented	178
offense," "aggravated sexually oriented offense," "child-victim	179
oriented offense," "adjudicated a child-victim predator," and	180
"habitual child-victim offender" have the same meanings as in	181
section 2950.01 of the Revised Code.	182

(17) The right of a victim of certain sexually violent	183
offenses committed by a sexually violent predator who is sentenced	184
to a prison term pursuant to division (A)(3) of section 2971.03 of	185
the Revised Code to receive, pursuant to section 2930.16 of the	186
Revised Code, notice of a hearing to determine whether to modify	187
the requirement that the offender serve the entire prison term in	188
a state correctional facility, whether to continue, revise, or	189
revoke any existing modification of that requirement, or whether	190
to terminate the prison term. As used in this division, "sexually	191
violent offense" and "sexually violent predator" have the same	192
meanings as in section 2971.01 of the Revised Code.	193

(B)(1)(a) Subject to division (B)(1)(c) of this section, a	194
prosecuting attorney, assistant prosecuting attorney, city	195
director of law, assistant city director of law, village	196
solicitor, assistant village solicitor, or similar chief legal	197
officer of a municipal corporation or an assistant of any of those	198
officers who prosecutes an offense committed in this state, upon	199
first contact with the victim of the offense, the victim's family,	200
or the victim's dependents, shall give the victim, the victim's	201
family, or the victim's dependents a copy of the pamphlet prepared	202
pursuant to division (A) of this section and explain, upon	203
request, the information in the pamphlet to the victim, the	204
victim's family, or the victim's dependents.	205

(b) Subject to division (B)(1)(c) of this section, a law	206
enforcement agency that investigates an offense or delinquent act	207
committed in this state shall give the victim of the offense or	208
delinquent act, the victim's family, or the victim's dependents a	209
copy of the pamphlet prepared pursuant to division (A) of this	210
section at one of the following times:	211

(i) Upon first contact with the victim, the victim's family,	212
or the victim's dependents;	213

(ii) If the offense or delinquent act is an offense of	214
violence, if the circumstances of the offense or delinquent act	215
and the condition of the victim, the victim's family, or the	216
victim's dependents indicate that the victim, the victim's family,	217
or the victim's dependents will not be able to understand the	218
significance of the pamphlet upon first contact with the agency,	219
and if the agency anticipates that it will have an additional	220
contact with the victim, the victim's family, or the victim's	221
dependents, upon the agency's second contact with the victim, the	222
victim's family, or the victim's dependents.	223

If the agency does not give the victim, the victim's family,	224
or the victim's dependents a copy of the pamphlet upon first	225
contact with them and does not have a second contact with the	226
victim, the victim's family, or the victim's dependents, the	227
agency shall mail a copy of the pamphlet to the victim, the	228
victim's family, or the victim's dependents at their last known	229
address.	230

(c) In complying on and after December 9, 1994, with the	231
duties imposed by division (B)(1)(a) or (b) of this section, an	232
official or a law enforcement agency shall use copies of the	233
pamphlet that are in the official's or agency's possession on	234
December 9, 1994, until the official or agency has distributed all	235
of those copies. After the official or agency has distributed all	236
of those copies, the official or agency shall use only copies of	237
the pamphlet that contain at least the information described in	238
divisions (A)(1) to (17) of this section.	239

(2) The failure of a law enforcement agency or of a	240
prosecuting attorney, assistant prosecuting attorney, city	241
director of law, assistant city director of law, village	242
solicitor, assistant village solicitor, or similar chief legal	243
officer of a municipal corporation or an assistant to any of those	244
officers to give, as required by division (B)(1) of this section,	245
the victim of an offense or delinquent act, the victim's family,	246
or the victim's dependents a copy of the pamphlet prepared	247
pursuant to division (A) of this section does not give the victim,	248
the victim's family, the victim's dependents, or a victim's	249
representative any rights under section 122.95, 2743.51 to	250
2743.72, 2945.04, 2967.12, 2969.01 to 2969.06, 3109.09, or 3109.10	251
of the Revised Code or under any other provision of the Revised	252
Code and does not affect any right under those sections.	253

(3) A law enforcement agency, a prosecuting attorney or	254
assistant prosecuting attorney, or a city director of law,	255
assistant city director of law, village solicitor, assistant	256
village solicitor, or similar chief legal officer of a municipal	257
corporation that distributes a copy of the pamphlet prepared	258
pursuant to division (A) of this section shall not be required to	259
distribute a copy of an information card or other printed material	260
provided by the clerk of the court of claims pursuant to section	261
2743.71 of the Revised Code.	262

(C) The cost of printing and distributing the pamphlet	263
prepared pursuant to division (A) of this section shall be paid	264
out of the reparations fund, created pursuant to section 2743.191	265
of the Revised Code, in accordance with division (D) of that	266
section.	267

(D) As used in this section:

268

(1) "Victim's representative" has the same meaning as in	269
section 2930.01 of the Revised Code;	270

(2) "Victim advocate" has the same meaning as in section	271
2919.26 of the Revised Code.	272

Sec. 122.18.  (A) As used in this section:

273

(1) "Facility" means all real property and interests in real	274
property owned by a landlord and leased to a tenant pursuant to a	275
project that is the subject of an agreement under this section;	276

(2) "Full-time employee" has the same meaning as under	277
section 122.17 of the Revised Code;	278

(3) "Landlord" means a county or municipal corporation, or a	279
corporate entity that is an instrumentality of a county or	280
municipal corporation and that is not subject to the tax imposed	281
by section 5733.06 or 5747.02 of the Revised Code;	282

(4) "New employee" means a full-time employee first employed	283
by, or under or pursuant to a contract with, the tenant in the	284
project that is the subject of the agreement after a landlord	285
enters into an agreement with the tax credit authority under this	286
section;	287

(5) "New income tax revenue" means the total amount withheld	288
under section 5747.06 of the Revised Code by the tenant or tenants	289
at a facility during a year from the compensation of new employees	290
for the tax levied under Chapter 5747. of the Revised Code;	291

(6) "Tenant" means the United States or, any department,	292
agency, or instrumentality thereofof the United States, or any	293
person under contract with the United States or any department,	294
agency, or instrumentality of the United States.	295

(B) The tax credit authority may enter into an agreement with	296
a landlord under which an annual payment equal to the new income	297
tax revenue or the amount called for under division (D)(3) or (4)	298
of this section shall be made to the landlord from moneys of this	299
state that were not raised by taxation, and shall be credited by	300
the landlord to the rental owing from the tenant to the landlord	301
for a facility.	302

(C) A landlord that proposes a project to create new jobs in	303
this state may apply to the tax credit authority to enter into an	304
agreement for annual payments under this section. The director of	305
development shall prescribe the form of the application. After	306
receipt of an application, the authority may enter into an	307
agreement with the landlord for annual payments under this section	308
if it determines all of the following:	309

(1) The project will create new jobs in this state;

310

(2) The project is economically sound and will benefit the	311
people of this state by increasing opportunities for employment	312
and strengthening the economy of this state;	313

(3) Receiving the annual payments will be a major factor in	314
the decision of the landlord and tenant to go forward with the	315
project.	316

(D) An agreement with a landlord for annual payments shall	317
include all of the following:	318

(1) A description of the project that is the subject of the	319
agreement;	320

(2) The term of the agreement, which shall be the greater of	321
not exceed twenty years or until the date on which the bonds or	322
other forms of financing referred to in division (D)(3) of this	323
section are no longer outstanding;	324

(3) Based on the estimated new income tax revenue to be	325
derived from the facility at the time the agreement is entered	326
into, provision for a guaranteed minimum payment to the landlord	327
commencing with the issuance by the landlord of any bonds or other	328
forms of financing for the construction of the facility and	329
continuing for so long as such bonds or other forms of financing	330
or any bonds or other forms of financing issued to refund such	331
bonds or other forms of financing are outstandingthe term	332
approved by the authority;	333

(4) Provision for offsets to this state of the annual payment	334
in years in which such annual payment is greater than the	335
guaranteed minimum payment of amounts previously paid by this	336
state to the landlord in excess of the new income tax revenue by	337
reason of the guaranteed minimum payment;	338

(5) A specific method for determining how many new employees	339
are employed during a year;	340

(6) A requirement that the landlord annually shall obtain	341
from the tenant and report to the director of development the	342
number of new employees, the new income tax revenue withheld in	343
connection with the new employees, and any other information the	344
director needs to perform the director's duties under this	345
section;	346

(7) A requirement that the director of development annually	347
shall verify the amounts reported under division (D)(6) of this	348
section, and after doing so shall issue a certificate to the	349
landlord stating that the amounts have been verified.	350

(E) The director of development, in accordance with Chapter	351
119. of the Revised Code, shall adopt rules necessary to implement	352
this section.	353

Sec. 122.65. As used in sections 122.65 to 122.659 of the	354
Revised Code:	355

(A) "Applicable cleanup standards" means either of the	356
following:	357

(1) For property to which Chapter 3734. of the Revised Code	358
and rules adopted under it apply, the requirements for closure or	359
corrective action established in rules adopted under section	360
3734.12 of the Revised Code;	361

(2) For property to which Chapter 3746. of the Revised Code	362
and rules adopted under it apply, the cleanup standards that are	363
established in rules adopted under section 3746.04 of the Revised	364
Code.	365

(B) "Applicant" means a county, township, municipal	366
corporation, port authority, or conservancy district or a park	367
district, other similar park authority, nonprofit organization, or	368
organization for profit that has entered into an agreement with a	369
county, township, municipal corporation, port authority, or	370
conservancy district to work in conjunction with that county,	371
township, municipal corporation, port authority, or conservancy	372
district for the purposes of sections 122.65 to 122.658 of the	373
Revised Code.	374

(C) "Assessment" means a phase I and phase II property	375
assessment conducted in accordance with section 3746.04 of the	376
Revised Code and rules adopted under that section.	377

(D) "Brownfield" means an abandoned, idled, or under-used	378
industrial or, commercial, or institutional property where	379
expansion or redevelopment is complicated by known or potential	380
releases of hazardous substances or petroleum.	381

(E) "Certified professional," "hazardous substance,"	382
"petroleum," and "release" have the same meanings as in section	383
3746.01 of the Revised Code.	384

(F) "Cleanup or remediation" means any action to contain,	385
remove, or dispose of hazardous substances or petroleum at a	386
brownfield. "Cleanup or remediation" includes the acquisition of a	387
brownfield, demolition performed at a brownfield, and the	388
installation or upgrade of the minimum amount of infrastructure	389
that is necessary to make a brownfield operational for economic	390
development activity.	391

(G) "Distressed area" means either a municipal corporation	392
with a population of at least fifty thousand or a county that	393
meets any two of the following criteria:	394

(1) Its average rate of unemployment, during the most recent	395
five-year period for which data are available, is equal to at	396
least one hundred twenty-five per cent of the average rate of	397
unemployment for the United States for the same period.	398

(2) It has a per capita income equal to or below eighty per	399
cent of the median county per capita income of the United States	400
as determined by the most recently available figures from the	401
United States census bureau.	402

(3)(a) In the case of a municipal corporation, at least	403
twenty per cent of the residents have a total income for the most	404
recent census year that is below the official poverty line.	405

(b) In the case of a county, in intercensal years, the county	406
has a ratio of transfer payment income to total county income	407
equal to or greater than twenty-five per cent.	408

"Distressed area" includes a municipal corporation the	409
majority of the population of which is situated in a county that	410
is a distressed area.	411

(H) "Eligible area" means a distressed area, an inner city	412
area, a labor surplus area, or a situational distress area.	413

(I) "Inner city area" means an area in a municipal	414
corporation that has a population of at least one hundred	415
thousand, is not a labor surplus area, and is a targeted	416
investment area established by the municipal corporation that is	417
comprised of block tracts identified in the most recently	418
available figures from the United States census bureau in which at	419
least twenty per cent of the population in the area is at or below	420
the official poverty line or of contiguous block tracts meeting	421
those criteria.	422

(J) "Institutional property" means property currently or	423
formerly owned or controlled by the state that is or was used for	424
a public or charitable purpose. However, "institutional property"	425
does not mean property that is or was used for educational	426
purposes.	427

(K) "Integrating committee" means a district public works	428
integrating committee established under section 164.04 of the	429
Revised Code.	430

(K)(L) "Labor surplus area" means an area designated as a	431
labor surplus area by the United States department of labor.	432

(L)(M) "Loan" includes credit enhancement.

433

(M)(N) "No further action letter" means a letter that is	434
prepared by a certified professional when, on the basis of the	435
best knowledge, information, and belief of the certified	436
professional, the certified professional concludes that the	437
cleanup or remediation of a brownfield meets the applicable	438
cleanup standards and that contains all of the information	439
specified in rules adopted under division (B)(7) of section	440
3746.04 of the Revised Code.	441

(N)(O) "Nonprofit organization" means a corporation,	442
association, group, institution, society, or other organization	443
that is exempt from federal income taxation under section	444
501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085,	445
26 U.S.C. 501(c)(3), as amended.	446

(O)(P) "Property" means any parcel of real property, or	447
portion of such a parcel, and any improvements to it.	448

(P)(Q) "Public health project" means the cleanup or	449
remediation of a release or threatened release of hazardous	450
substances or petroleum at a property where little or no economic	451
redevelopment potential exists.	452

(Q)(R) "Official poverty line" has the same meaning as in	453
section 3923.51 of the Revised Code.	454

(R)(S) "Situational distress area" means a county or a	455
municipal corporation that has experienced or is experiencing a	456
closing or downsizing of a major employer that will adversely	457
affect the county or municipal corporation's economy and that has	458
applied to the director of development to be designated as a	459
situational distress area for not more than thirty months by	460
demonstrating all of the following:	461

(1) The number of jobs lost by the closing or downsizing;

462

(2) The impact that the job loss has on the county or	463
municipal corporation's unemployment rate as measured by the	464
director of job and family services;	465

(3) The annual payroll associated with the job loss;

466

(4) The amount of state and local taxes associated with the	467
job loss;	468

(5) The impact that the closing or downsizing has on	469
suppliers located in the county or municipal corporation.	470

Sec. 122.95.  As used in sections 122.95 to 122.952 of the	471
Revised Code:	472

(A) "Commercial or industrial areas" means areas established	473
by a state, county, municipal, or other local zoning authority as	474
being most appropriate for business, commerce, industry, or trade	475
or an area not zoned by state or local law, regulation, or	476
ordinance, but in which there is located one or more commercial or	477
industrial activities.	478

(B) "Eligible county" means any of the following:

479

(1) A county designated as being in the "Appalachian region"	480
under the "Appalachian Regional Development Act of 1965," 79 Stat.	481
5, 40 U.S.C. App. 403;	482

(2) A county that is a "distressed area" as defined in	483
section 122.16 of the Revised Code;	484

(3) A county that has a population of less than one hundred	485
thousand according to the most recent federal decennial census and	486
in which three hundred fifty or more residents of the county were,	487
during the most recently completed calendar year, permanently or	488
temporarily terminated from a private sector employment position	489
for any reason not reflecting discredit on the employee;	490

(4) A county that has a population of one hundred thousand or	491
more according to the most recent federal decennial census and in	492
which one thousand or more residents of the county were, during	493
the most recently completed calendar year, permanently or	494
temporarily terminated from a private sector employment position	495
for any reason not reflecting discredit on the employee.	496

Sec. 122.951.  (A) If the director of development determines	497
that a grant from the industrial site improvement fund will create	498
new jobs or preserve existing jobs and employment opportunities in	499
an eligible county, the director may grant up to one million	500
dollars from the fund to the eligible county for the purpose of	501
making improvements to commercial or industrial areas within the	502
eligible county, including, but not limited to:	503

(1) Expanding, remodeling, renovating, and modernizing	504
buildings, structures, and other improvements;	505

(2) Remediating environmentally contaminated property on	506
which hazardous substances exist under conditions that have caused	507
or would cause the property to be identified as contaminated by	508
the Ohio or United States environmental protection agency; and	509

(3) Infrastructure improvements, including, but not limited	510
to, site preparation, including building demolition and removal;	511
streets, roads, bridges, and traffic control devices; parking lots	512
and facilities; water and sewer lines and treatment plants; gas,	513
electric, and telecommunications, including broadband, hook-ups;	514
and water and railway access improvements.	515

(B) An eligible county may apply to the director for a grant	516
under this section in the form and manner prescribed by the	517
director. The eligible county shall include on the application all	518
information required by the director. The application shall	519
require the eligible county to provide a detailed description of	520
how the eligible county would use a grant to improve commercial or	521
industrial areas within the eligible county, and to specify how a	522
grant will lead to the creation of new jobs or the preservation of	523
existing jobs and employment opportunities in the eligible county.	524
The eligible county shall specify in the application the amount of	525
the grant for which the eligible county is applying.	526

(C) An eligible county that receives a grant under this	527
section is not eligible for any additional grants from the	528
industrial site improvement fund.	529

Sec. 122.952.  There is hereby created in the state treasury	530
the industrial site improvement fund, which shall consist of money	531
appropriated to the fund by the general assembly. Money in the	532
fund shall be used exclusively for the purpose of making grants to	533
eligible counties under section 122.951 of the Revised Code.	534

The director of development shall prescribe the form and	535
manner in which applications for grants are to be made.	536

Sec. 1333.32.  For purposes of sections 1333.32 to 1333.34 of	537
the Revised Code, all of the following apply:	538

(A) "Customer" means a person that causes a moldbuilder to	539
fabricate, cut, cast, or design molds.	540

(B) "Mold" means molds, dies, forms, tools, and parts, for	541
the plastic industry or for the metal forming industry.	542

(C) "Moldbuilder" means a person, including but not limited	543
to, a model maker, patternmaker, die maker, jig and fixture	544
builder, die sinker, mold designer, mold programmer, and mold	545
engineer, that fabricates, cuts, casts, or designs molds for the	546
plastic industry or for the metal forming industry. "Moldbuilder"	547
does not include a person described in division (A)(2) of section	548
1333.29 of the Revised Code, unless the person also engages in the	549
activities described in this division.	550

(D) "Molder" has the same definition as in division (A) of	551
section 1333.29 of the Revised Code, but does not include a	552
moldbuilder.	553

(E) "Person" means an individual, firm, partnership,	554
association, corporation, limited liability company, or other	555
legal entity.	556

Sec. 1333.33.  (A)(1) A moldbuilder has a lien on all molds	557
produced by it and on all proceeds from the assignment, sale,	558
transfer, exchange, or other disposition of the molds produced by	559
it until the moldbuilder is paid in full all amounts due the	560
moldbuilder for the production of the mold or these proceeds. The	561
lien described in this division attaches when the mold is	562
delivered from the moldbuilder to the customer.	563

(2) The amount of the lien described in division (A)(1) of	564
this section is the amount that a customer or molder owes the	565
moldbuilder for the fabrication, repair, or modification of the	566
mold.	567

(3) The moldbuilder retains the lien described in division	568
(A)(1) of this section even if the moldbuilder is not in	569
possession of the mold for which the lien is claimed.	570

(B) A moldbuilder perfects a lien described in division (A)	571
of this section by filing a financing statement in accordance with	572
the requirements of section 1309.502 of the Revised Code, which	573
filing constitutes constructive notice of the lien described in	574
division (A) of this section.	575

(C) The perfected lien described in division (B) of this	576
section remains valid until all of the following occur:	577

(1) The moldbuilder receives the full amount due it for the	578
mold.	579

(2) The customer receives a verified statement from the	580
molder that the molder has paid the amount for which the lien is	581
claimed.	582

(3) The financing statement is terminated.

583

(D) The priority of a perfected lien described in division	584
(B) of this section on the same mold shall be determined based on	585
the time that the lien attaches. The first lien that attaches	586
pursuant to division (A)(1) of this section has priority over	587
liens that attach subsequent to the first lien.	588

(E)(1) Any provision of a contract that waives a	589
moldbuilder's right or an obligation of a person established by	590
sections 1333.32 to 1333.34 of the Revised Code is void and	591
unenforceable as against public policy. Division (E)(1) of this	592
section does not affect the validity of other provisions of the	593
contract or of a related document, policy, or agreement that can	594
be given effect without the voided provision.	595

(2) Any provision of a contract requiring the application of	596
the law of another state rather than sections 1333.32 to 1333.34	597
of the Revised Code is void and unenforceable as against public	598
policy.	599

Sec. 1333.34.  (A) To enforce a moldbuilder's lien attached	600
pursuant to section 1333.33 of the Revised Code, the moldbuilder	601
shall give written notice to the customer and molder stating that	602
a lien is claimed; the amount that the moldbuilder claims is owed	603
for fabrication, repair, or modification of the mold; and a demand	604
for payment. The written notice described in this division shall	605
be given by hand delivery or certified mail, return receipt	606
requested, to the last known address of the customer and to the	607
last known address of the molder.	608

(B) If the moldbuilder has not been paid the amount claimed	609
in the notice described in division (A) of this section within	610
ninety days after that notice is received by the customer and by	611
the molder, the moldbuilder has a right to possession of the mold	612
and may do the following:	613

(1) Enforce the right to possession of the mold by judgment,	614
foreclosure, or any available judicial procedure;	615

(2) Commence a civil action described in division (D) of this	616
section in a court of common pleas to enforce the lien, including	617
by obtaining a judgment for the amounts owed that are described in	618
division (A) of this section and a judgment permitting the mold to	619
be sold at an execution sale;	620

(3) One or more of the following:

621

(a) Take possession of the mold, if possession without	622
judicial process can be done without breach of the peace;	623

(b) Sell the mold in a public auction.

624

(C) A sale pursuant to this section shall not be made or	625
possession shall not be obtained pursuant to division (B) of this	626
section, if it violates a right of the customer or molder under	627
federal patent, bankruptcy, or copyright laws.	628

(D) A moldbuilder that suffers damages because of a violation	629
of sections 1333.32 to 1333.34 of the Revised Code may obtain	630
appropriate legal and equitable relief, including damages, in a	631
civil action.	632

(E) In any action by a moldbuilder to enforce a perfected	633
lien described in section 1333.33 of the Revised Code, the court	634
shall award the moldbuilder that is the prevailing party	635
reasonable attorney fees, court costs, and expenses related to	636
enforcement of the lien.	637

Sec. 5709.40.  (A) As used in this section:

638

(1) "Blighted area" and "impacted city" have the same	639
meanings as in section 1728.01 of the Revised Code.	640

(2) "Business day" means a day of the week excluding	641
Saturday, Sunday, and a legal holiday as defined under section	642
1.14 of the Revised Code.	643

(3) "Housing renovation" means a project carried out for	644
residential purposes.	645

(4) "Improvement" means the increase in the assessed value of	646
a parcel ofany real property that would first appear on the tax	647
list and duplicate of real and public utility property after the	648
effective date of an ordinance adopted under this section were it	649
not for the exemption granted by that ordinance. "Improvement"	650
does not include a public infrastructure improvement.	651

(5) "Incentive district" means an area not more than three	652
hundred acres in size enclosed by a continuous boundary and having	653
one or more of the following distress characteristics:	654

(a) At least fifty-one per cent of the residents of the	655
district have incomes of less than eighty per cent of the median	656
income of residents of the political subdivision in which the	657
district is located, as determined in the same manner specified	658
under section 119(b) of the "Housing and Community Development Act	659
of 1974," 88 Stat. 633, 42 U.S.C. 5318, as amended;	660

(b) The average rate of unemployment in the district during	661
the most recent twelve-month period for which data are available	662
is equal to at least one hundred fifty per cent of the average	663
rate of unemployment for this state for the same period.	664

(c) At least twenty per cent of the people residing in the	665
district live at or below the poverty level as defined in the	666
federal Housing and Community Development Act of 1974, 42 U.S.C.	667
5301, as amended, and regulations adopted pursuant to that act.	668

(d) The district is a blighted area.

669

(e) The district is in a situational distress area as	670
designated by the director of development under division (F) of	671
section 122.23 of the Revised Code.	672

(f) As certified by the engineer for the political	673
subdivision, the public infrastructure serving the district is	674
inadequate to meet the development needs of the district as	675
evidenced by a written economic development plan or urban renewal	676
plan for the district that has been adopted by the legislative	677
authority of the subdivision.	678

(g) The district is comprised entirely of unimproved land	679
that is located in a distressed area as defined in section 122.23	680
of the Revised Code.	681

(6) "Project" means development activities undertaken on one	682
or more parcels, including, but not limited to, construction,	683
expansion, and alteration of buildings or structures, demolition,	684
remediation, and site development, and any building or structure	685
that results from those activities.	686

(7) "Public infrastructure improvement" includes, but is not	687
limited to, public roads and highways; water and sewer lines;	688
environmental remediation; land acquisition, including acquisition	689
in aid of industry, commerce, distribution, or research;	690
demolition, including demolition on private property when	691
determined to be necessary for economic development purposes;	692
stormwater and flood remediation projects, including such projects	693
on private property when determined to be necessary for public	694
health, safety, and welfare; the provision of gas, electric, and	695
communications service facilities; and the enhancement of public	696
waterways through improvements that allow for greater public	697
access.	698

(B) The legislative authority of a municipal corporation, by	699
ordinance, may declare improvements to certain parcels of real	700
property located in the municipal corporation to be a public	701
purpose. Improvements with respect to a parcel that is used or to	702
be used for residential purposes may be declared a public purpose	703
under this division only if the parcel is located in a blighted	704
area of an impacted city. Except as otherwise provided in division	705
(D) of this section, not more than seventy-five per cent of an	706
improvement thus declared to be a public purpose may be exempted	707
from real property taxation; the percentage exempted shall not,	708
except as otherwise provided in that division, exceed the	709
estimated percentage of the incremental demand placed on the	710
public infrastructure improvements that is directly attributable	711
to the exempted improvement. The ordinance shall specify the	712
percentage of the improvement to be exempted from taxation.	713

An ordinance adopted or amended under this division shall	714
designate the specific public infrastructure improvements made, to	715
be made, or in the process of being made by the municipal	716
corporation that directly benefit, or that once made will directly	717
benefit, the parcels for which improvements are declared to be a	718
public purpose. For the purposes of this division, a public	719
infrastructure improvement directly benefits such a parcel only if	720
a project on the parcel places direct, additional demand on the	721
public infrastructure improvement or, if the public infrastructure	722
improvement has not yet been completed, will place direct,	723
additional demand on the public infrastructure improvement once it	724
is completed. The service payments provided for in section 5709.42	725
of the Revised Code shall be used to finance the public	726
infrastructure improvements designated in the ordinance or for the	727
purpose described in division (D)(1) of this section.	728

(C) The legislative authority of a municipal corporation may	729
adopt an ordinance creating an incentive district and declaring	730
improvements to parcels within the district to be a public purpose	731
and exempt from taxation as provided in this section. The	732
ordinance shall delineate the boundary of the district and	733
specifically identify each parcel within the district. A district	734
may not include any parcel that is or has been exempted from	735
taxation under division (B) of this section or that is or has been	736
within another district created under this division. An ordinance	737
may create more than one such district, and more than one	738
ordinance may be adopted under this division.	739

Not later than thirty days prior to adopting an ordinance	740
under this division, if the municipal corporation intends to apply	741
for exemptions from taxation under section 5709.911 of the Revised	742
Code on behalf of owners of real property located within the	743
proposed incentive district, the legislative authority of a	744
municipal corporation shall conduct a public hearing on the	745
proposed ordinance. Not later than thirty days prior to the public	746
hearing, the legislative authority shall give notice of the public	747
hearing and the proposed ordinance by first class mail to every	748
real property owner whose property is located within the	749
boundaries of the proposed incentive district that is the subject	750
of the proposed ordinance.	751

An ordinance adopted under this division shall specify the	752
life of the district and the percentage of the improvements to be	753
exempted and shall designate the public infrastructure	754
improvements made or to be made that benefit or serve parcels in	755
the district. The service payments provided for in section 5709.42	756
of the Revised Code shall be used to finance the designated public	757
infrastructure improvements or for the purpose described in	758
division (D)(1) of this section.	759

An ordinance adopted under this division may authorize the	760
use of service payments provided for in section 5709.42 of the	761
Revised Code for the purpose of housing renovations within the	762
district, provided that the ordinance also designates public	763
infrastructure improvements that benefit or serve the district,	764
and that a project within the district places real property in use	765
for commercial or industrial purposes. Service payments may be	766
used to finance or support loans, deferred loans, and grants to	767
persons for the purpose of housing renovations within the	768
district. The ordinance shall designate the parcels within the	769
district that are eligible for housing renovation. The ordinance	770
shall state separately the amounts or the percentages of the	771
expected aggregate service payments that are designated for each	772
public infrastructure improvement and for the general purpose of	773
housing renovations.	774

Except with the approval of the board of education of each	775
city, local, or exempted village school district within the	776
territory of which the district is or will be located, the life of	777
a district shall not exceed ten years, and the percentage of	778
improvements to be exempted shall not exceed seventy-five per	779
cent. With such approval, the life of a district may be not more	780
than thirty years, and the percentage of improvements to be	781
exempted may be not more than one hundred per cent.	782

Approval of a board of education shall be obtained in the	783
manner provided in division (D) of this section for exemptions	784
under division (B) of this section, except that the notice to the	785
board of education shall delineate the boundaries of the district,	786
specifically identify each parcel within the district, identify	787
each anticipated improvement in the district, provide an estimate	788
of the true value in money of each such improvement, specify the	789
life of the district and the percentage of improvements that would	790
be exempted, and indicate the date on which the legislative	791
authority intends to adopt the ordinance.	792

A municipal corporation shall not adopt an ordinance under	793
this division after June 30, 2007.	794

(D)(1) If the ordinance declaring improvements to a parcel to	795
be a public purpose or creating an incentive district specifies	796
that payments in lieu of taxes provided for in section 5709.42 of	797
the Revised Code shall be paid to the city, local, or exempted	798
village school district in which the parcel is located in the	799
amount of the taxes that would have been payable to the school	800
district if the improvements had not been exempted from taxation,	801
the percentage of the improvement that may be exempted from	802
taxation may exceed seventy-five per cent, and the exemption may	803
be granted for up to thirty years, without the approval of the	804
board of education as otherwise required under division (D)(2) of	805
this section.	806

(2) Improvements with respect to a parcel may be exempted	807
from taxation under division (B) of this section for up to ten	808
years or, with the approval under this paragraph of the board of	809
education of the city, local, or exempted village school district	810
within which the parcel is located, for up to thirty years. The	811
percentage of the improvement exempted from taxation may, with	812
such approval, exceed seventy-five per cent, but shall not exceed	813
one hundred per cent. Not later than forty-five business days	814
prior to adopting an ordinance under this section declaring	815
improvements to be a public purpose, the legislative authority	816
shall deliver to the board of education a notice stating its	817
intent to adopt an ordinance making that declaration. The notice	818
shall identify the parcels for which improvements are to be	819
exempted from taxation, provide an estimate of the true value in	820
money of the improvements, specify the period for which the	821
improvements would be exempted from taxation and the percentage of	822
the improvement that would be exempted, and indicate the date on	823
which the legislative authority intends to adopt the ordinance.	824
The board of education, by resolution adopted by a majority of the	825
board, may approve the exemption for the period or for the	826
exemption percentage specified in the notice, may disapprove the	827
exemption for the number of years in excess of ten, may disapprove	828
the exemption for the percentage of the improvement to be exempted	829
in excess of seventy-five per cent, or both, or may approve the	830
exemption on the condition that the legislative authority and the	831
board negotiate an agreement providing for compensation to the	832
school district equal in value to a percentage of the amount of	833
taxes exempted in the eleventh and subsequent years of the	834
exemption period or, in the case of exemption percentages in	835
excess of seventy-five per cent, compensation equal in value to a	836
percentage of the taxes that would be payable on the portion of	837
the improvement in excess of seventy-five per cent were that	838
portion to be subject to taxation. The board of education shall	839
certify its resolution to the legislative authority not later than	840
fourteen days prior to the date the legislative authority intends	841
to adopt the ordinance as indicated in the notice. If the board of	842
education approves the exemption on the condition that a	843
compensation agreement be negotiated, the board in its resolution	844
shall propose a compensation percentage. If the board of education	845
and the legislative authority negotiate a mutually acceptable	846
compensation agreement, the ordinance may declare the improvements	847
a public purpose for the number of years specified in the	848
ordinance or, in the case of exemption percentages in excess of	849
seventy-five per cent, for the exemption percentage specified in	850
the ordinance. In either case, if the board and the legislative	851
authority fail to negotiate a mutually acceptable compensation	852
agreement, the ordinance may declare the improvements a public	853
purpose for not more than ten years, but shall not exempt more	854
than seventy-five per cent of the improvements from taxation, or,	855
in the case of an ordinance adopted under division (B) of this	856
section, not more than the estimated percentage of the incremental	857
demand as otherwise prescribed by division (B) of this section if	858
that percentage is less than seventy-five per cent. If the board	859
fails to certify a resolution to the legislative authority within	860
the time prescribed by this division, the legislative authority	861
thereupon may adopt the ordinance and may declare the improvements	862
a public purpose for up to thirty years, or, in the case of	863
exemption percentages proposed in excess of seventy-five per cent,	864
for the exemption percentage specified in the ordinance. The	865
legislative authority may adopt the ordinance at any time after	866
the board of education certifies its resolution approving the	867
exemption to the legislative authority, or, if the board approves	868
the exemption on the condition that a mutually acceptable	869
compensation agreement be negotiated, at any time after the	870
compensation agreement is agreed to by the board and the	871
legislative authority.	872

(3) If a board of education has adopted a resolution waiving	873
its right to approve exemptions from taxation and the resolution	874
remains in effect, approval of exemptions by the board is not	875
required under this division. If a board of education has adopted	876
a resolution allowing a legislative authority to deliver the	877
notice required under this division fewer than forty-five business	878
days prior to the legislative authority's adoption of the	879
ordinance, the legislative authority shall deliver the notice to	880
the board not later than the number of days prior to such adoption	881
as prescribed by the board in its resolution. If a board of	882
education adopts a resolution waiving its right to approve	883
agreements or shortening the notification period, the board shall	884
certify a copy of the resolution to the legislative authority. If	885
the board of education rescinds such a resolution, it shall	886
certify notice of the rescission to the legislative authority.	887

(4) If the legislative authority is not required by division	888
(D)(1), (2), or (3) of this section to notify the board of	889
education of the legislative authority's intent to declare	890
improvements to be a public purpose, the legislative authority	891
shall comply with the notice requirements imposed under section	892
5709.83 of the Revised Code, unless the board has adopted a	893
resolution under that section waiving its right to receive such a	894
notice.	895

(E) An exemption from taxation granted under this section	896
commences with the tax year in which an improvement first appears	897
on the tax list and duplicate of real and public utility property	898
and that begins after the effective date of the ordinance. Except	899
as otherwise provided in this division, the exemption ends on the	900
date specified in the ordinance as the date the improvement ceases	901
to be a public purpose or the incentive district expires, or ends	902
on the date on which the public infrastructure improvements and	903
housing renovations are paid in full from the municipal public	904
improvement tax increment equivalent fund established under	905
division (A) of section 5709.43 of the Revised Code, whichever	906
occurs first. The exemption of an improvement with respect to a	907
parcel may end on a later date, as specified in the ordinance, if	908
the legislative authority and the board of education of the city,	909
local, or exempted village school district within which the parcel	910
is located have entered into a compensation agreement under	911
section 5709.82 of the Revised Code with respect to the	912
improvement or district and the board of education has approved	913
the term of the exemption under division (D)(2) of this section,	914
but in no case shall the improvement be exempted from taxation for	915
more than thirty years. Exemptions shall be claimed and allowed in	916
the same manner as in the case of other real property exemptions.	917
If an exemption status changes during a year, the procedure for	918
the apportionment of the taxes for that year is the same as in the	919
case of other changes in tax exemption status during the year.	920

(F) Additional municipal financing of public infrastructure	921
improvements and housing renovations may be provided by any	922
methods that the municipal corporation may otherwise use for	923
financing such improvements. If the municipal corporation issues	924
bonds or notes to finance the public infrastructure improvements	925
and housing renovations and pledges money from the municipal	926
public improvement tax increment equivalent fund to pay the	927
interest on and principal of the bonds or notes, the bonds or	928
notes are not subject to Chapter 133. of the Revised Code.	929

(G) The municipal corporation, not later than fifteen days	930
after the adoption of an ordinance under this section, shall	931
submit to the director of development a copy of the ordinance. On	932
or before the thirty-first day of March of each year, the	933
municipal corporation shall submit a status report to the director	934
of development. The report shall indicate, in the manner	935
prescribed by the director, the progress of the project during	936
each year that an exemption remains in effect, including a summary	937
of the receipts from service payments in lieu of taxes;	938
expenditures of money from the funds created under section 5709.43	939
of the Revised Code; a description of the public infrastructure	940
improvements and housing renovations financed with such	941
expenditures; and a quantitative summary of changes in employment	942
and private investment resulting from each project.	943

(H) Nothing in this section shall be construed to prohibit a	944
legislative authority from declaring to be a public purpose	945
improvements with respect to more than one parcel.	946

Sec. 5709.42.  A municipal corporation that has declared an	947
improvement to be a public purpose under section 5709.40 or	948
5709.41 of the Revised Code may require the owner of any structure	949
located on the parcel to make annual service payments in lieu of	950
taxes to the county treasurer on or before the final dates for	951
payment of real property taxes. Each such payment shall be charged	952
and collected in the same manner and in the same amount as the	953
real property taxes that would have been charged and payable	954
against the improvement if it were not exempt from taxation. If	955
any reduction in the levies otherwise applicable to such exempt	956
property is made by the county budget commission under section	957
5705.31 of the Revised Code, the amount of the service payment in	958
lieu of taxes shall be calculated as if such reduction in levies	959
had not been made.	960

Moneys collected as service payments in lieu of taxes shall	961
be distributed at the same time and in the same manner as real	962
property tax payments except that. However, subject to section	963
5709.913 of the Revised Code, the entire amount so collected shall	964
be distributed to the municipal corporation in which the	965
improvement is located. If an ordinance adopted under section	966
5709.40 or 5709.41 of the Revised Code specifies that service	967
payments shall be paid to the city, local, or exempted village	968
school district in which the improvements are located, the county	969
treasurer shall distribute the portion of the service payments to	970
that school district in an amount equal to the property tax	971
payments the school district would have received from the portion	972
of the improvements exempted from taxation had the improvements	973
not been exempted, as directed in the ordinance. The treasurer	974
shall maintain a record of the service payments in lieu of taxes	975
made from property in each municipal corporation.	976

Nothing in this section or section 5709.40 or 5709.41 of the	977
Revised Code affects the taxes levied against that portion of the	978
value of any parcel of property that is not exempt from taxation.	979

Sec. 5709.62.  (A) In any municipal corporation that is	980
defined by the United States office of management and budget as a	981
centralprincipal city of a metropolitan statistical area, or in a	982
city designated as an urban cluster in a rural statistical area,	983
the legislative authority of the municipal corporation may	984
designate one or more areas within its municipal corporation as	985
proposed enterprise zones. Upon designating an area, the	986
legislative authority shall petition the director of development	987
for certification of the area as having the characteristics set	988
forth in division (A)(1) of section 5709.61 of the Revised Code as	989
amended by Substitute Senate Bill No. 19 of the 120th general	990
assembly. Except as otherwise provided in division (E) of this	991
section, on and after July 1, 1994, legislative authorities shall	992
not enter into agreements under this section unless the	993
legislative authority has petitioned the director and the director	994
has certified the zone under this section as amended by that act;	995
however, all agreements entered into under this section as it	996
existed prior to July 1, 1994, and the incentives granted under	997
those agreements shall remain in effect for the period agreed to	998
under those agreements. Within sixty days after receiving such a	999
petition, the director shall determine whether the area has the	1000
characteristics set forth in division (A)(1) of section 5709.61 of	1001
the Revised Code, and shall forward the findings to the	1002
legislative authority of the municipal corporation. If the	1003
director certifies the area as having those characteristics, and	1004
thereby certifies it as a zone, the legislative authority may	1005
enter into an agreement with an enterprise under division (C) of	1006
this section.	1007

(B) Any enterprise that wishes to enter into an agreement	1008
with a municipal corporation under division (C) of this section	1009
shall submit a proposal to the legislative authority of the	1010
municipal corporation on a form prescribed by the director of	1011
development, together with the application fee established under	1012
section 5709.68 of the Revised Code. The form shall require the	1013
following information:	1014

(1) An estimate of the number of new employees whom the	1015
enterprise intends to hire, or of the number of employees whom the	1016
enterprise intends to retain, within the zone at a facility that	1017
is a project site, and an estimate of the amount of payroll of the	1018
enterprise attributable to these employees;	1019

(2) An estimate of the amount to be invested by the	1020
enterprise to establish, expand, renovate, or occupy a facility,	1021
including investment in new buildings, additions or improvements	1022
to existing buildings, machinery, equipment, furniture, fixtures,	1023
and inventory;	1024

(3) A listing of the enterprise's current investment, if any,	1025
in a facility as of the date of the proposal's submission.	1026

The enterprise shall review and update the listings required	1027
under this division to reflect material changes, and any agreement	1028
entered into under division (C) of this section shall set forth	1029
final estimates and listings as of the time the agreement is	1030
entered into. The legislative authority may, on a separate form	1031
and at any time, require any additional information necessary to	1032
determine whether an enterprise is in compliance with an agreement	1033
and to collect the information required to be reported under	1034
section 5709.68 of the Revised Code.	1035

(C) Upon receipt and investigation of a proposal under	1036
division (B) of this section, if the legislative authority finds	1037
that the enterprise submitting the proposal is qualified by	1038
financial responsibility and business experience to create and	1039
preserve employment opportunities in the zone and improve the	1040
economic climate of the municipal corporation, the legislative	1041
authority, on or before October 15, 2009, may do one of the	1042
following:	1043

(1) Enter into an agreement with the enterprise under which	1044
the enterprise agrees to establish, expand, renovate, or occupy a	1045
facility and hire new employees, or preserve employment	1046
opportunities for existing employees, in return for one or more of	1047
the following incentives:	1048

(a) Exemption for a specified number of years, not to exceed	1049
tenfifteen, of a specified portion, up to seventy-five per cent,	1050
of the assessed value of tangible personal property first used in	1051
business at the project site as a result of the agreement. If an	1052
exemption for inventory is specifically granted in the agreement	1053
pursuant to this division, the exemption applies to inventory	1054
required to be listed pursuant to sections 5711.15 and 5711.16 of	1055
the Revised Code, except that, in the instance of an expansion or	1056
other situations in which an enterprise was in business at the	1057
facility prior to the establishment of the zone, the inventory	1058
that is exempt is that amount or value of inventory in excess of	1059
the amount or value of inventory required to be listed in the	1060
personal property tax return of the enterprise in the return for	1061
the tax year in which the agreement is entered into.	1062

(b) Exemption for a specified number of years, not to exceed	1063
tenfifteen, of a specified portion, up to seventy-five per cent,	1064
of the increase in the assessed valuation of real property	1065
constituting the project site subsequent to formal approval of the	1066
agreement by the legislative authority;	1067

(c) Provision for a specified number of years, not to exceed	1068
tenfifteen, of any optional services or assistance that the	1069
municipal corporation is authorized to provide with regard to the	1070
project site.	1071

(2) Enter into an agreement under which the enterprise agrees	1072
to remediate an environmentally contaminated facility, to spend an	1073
amount equal to at least two hundred fifty per cent of the true	1074
value in money of the real property of the facility prior to	1075
remediation as determined for the purposes of property taxation to	1076
establish, expand, renovate, or occupy the remediated facility,	1077
and to hire new employees or preserve employment opportunities for	1078
existing employees at the remediated facility, in return for one	1079
or more of the following incentives:	1080

(a) Exemption for a specified number of years, not to exceed	1081
tenfifteen, of a specified portion, not to exceed fifty per cent,	1082
of the assessed valuation of the real property of the facility	1083
prior to remediation;	1084

(b) Exemption for a specified number of years, not to exceed	1085
tenfifteen, of a specified portion, not to exceed one hundred per	1086
cent, of the increase in the assessed valuation of the real	1087
property of the facility during or after remediation;	1088

(c) The incentive under division (C)(1)(a) of this section,	1089
except that the percentage of the assessed value of such property	1090
exempted from taxation shall not exceed one hundred per cent;	1091

(d) The incentive under division (C)(1)(c) of this section.

1092

(3) Enter into an agreement with an enterprise that plans to	1093
purchase and operate a large manufacturing facility that has	1094
ceased operation or announced its intention to cease operation, in	1095
return for exemption for a specified number of years, not to	1096
exceed tenfifteen, of a specified portion, up to one hundred per	1097
cent, of the assessed value of tangible personal property used in	1098
business at the project site as a result of the agreement, or of	1099
the assessed valuation of real property constituting the project	1100
site, or both.	1101

(D)(1) Notwithstanding divisions (C)(1)(a) and (b) of this	1102
section, the portion of the assessed value of tangible personal	1103
property or of the increase in the assessed valuation of real	1104
property exempted from taxation under those divisions may exceed	1105
seventy-five per cent in any year for which that portion is	1106
exempted if the average percentage exempted for all years in which	1107
the agreement is in effect does not exceed sixty per cent, or if	1108
the board of education of the city, local, or exempted village	1109
school district within the territory of which the property is or	1110
will be located approves a percentage in excess of seventy-five	1111
per cent.	1112

(2) Notwithstanding any provision of the Revised Code to the	1113
contrary, the exemptions described in divisions (C)(1)(a), (b),	1114
and (c), (C)(2)(a), (b), and (c), and (C)(3) of this section may	1115
be for up to fifteen years if the board of education of the city,	1116
local, or exempted village school district within the territory in	1117
of which the property is or will be located approves a number of	1118
years in excess of ten, but only if the project that is part of	1119
the agreement includes a fixed asset investment of at least one	1120
hundred million dollars or the director of development determines	1121
there are extraordinary circumstances, and only if the project	1122
involves the enrichment and commercialization of uranium or	1123
uranium products or the research and development activities	1124
related to that enrichment or commercialization.	1125

(3) For the purpose of obtaining the approval of a city,	1126
local, or exempted village school district under division (D)(1)	1127
or (2) of this section, the legislative authority shall deliver to	1128
the board of education a notice not later than forty-five days	1129
prior to approving the agreement, excluding Saturdays, Sundays,	1130
and legal holidays as defined in section 1.14 of the Revised Code.	1131
The notice shall state the percentage to be exempted, an estimate	1132
of the true value of the property to be exempted, and the number	1133
of years the property is to be exempted. The board of education,	1134
by resolution adopted by a majority of the board, shall approve or	1135
disapprove the agreement and certify a copy of the resolution to	1136
the legislative authority not later than fourteen days prior to	1137
the date stipulated by the legislative authority as the date upon	1138
which approval of the agreement is to be formally considered by	1139
the legislative authority. The board of education may include in	1140
the resolution conditions under which the board would approve the	1141
agreement, including the execution of an agreement to compensate	1142
the school district under division (B) of section 5709.82 of the	1143
Revised Code. The legislative authority may approve the agreement	1144
at any time after the board of education certifies its resolution	1145
approving the agreement to the legislative authority, or, if the	1146
board approves the agreement conditionally, at any time after the	1147
conditions are agreed to by the board and the legislative	1148
authority.	1149

If a board of education has adopted a resolution waiving its	1150
right to approve agreements and the resolution remains in effect,	1151
approval of an agreement by the board is not required under this	1152
division. If a board of education has adopted a resolution	1153
allowing a legislative authority to deliver the notice required	1154
under this division fewer than forty-five business days prior to	1155
the legislative authority's approval of the agreement, the	1156
legislative authority shall deliver the notice to the board not	1157
later than the number of days prior to such approval as prescribed	1158
by the board in its resolution. If a board of education adopts a	1159
resolution waiving its right to approve agreements or shortening	1160
the notification period, the board shall certify a copy of the	1161
resolution to the legislative authority. If the board of education	1162
rescinds such a resolution, it shall certify notice of the	1163
rescission to the legislative authority.	1164

(4) The legislative authority shall comply with section	1165
5709.83 of the Revised Code unless the board of education has	1166
adopted a resolution under that section waiving its right to	1167
receive such notice.	1168

(E) This division applies to zones certified by the director	1169
of development under this section prior to July 22, 1994.	1170

On or before October 15, 2009, the legislative authority that	1171
designated a zone to which this division applies may enter into an	1172
agreement with an enterprise if the legislative authority makes	1173
the finding required under that division and determinesfinds that	1174
the enterprise satisfies one of the criteria described in	1175
divisions (E)(1) to (5) of this section:	1176

(1) The enterprise currently has no operations in this state	1177
and, subject to approval of the agreement, intends to establish	1178
operations in the zone;	1179

(2) The enterprise currently has operations in this state	1180
and, subject to approval of the agreement, intends to establish	1181
operations at a new location in the zone that would not result in	1182
a reduction in the number of employee positions at any of the	1183
enterprise's other locations in this state;	1184

(3) The enterprise, subject to approval of the agreement,	1185
intends to relocate operations, currently located in another	1186
state, to the zone;	1187

(4) The enterprise, subject to approval of the agreement,	1188
intends to expand operations at an existing site in the zone that	1189
the enterprise currently operates;	1190

(5) The enterprise, subject to approval of the agreement,	1191
intends to relocate operations, currently located in this state,	1192
to the zone, and the director of development has issued a waiver	1193
for the enterprise under division (B) of section 5709.633 of the	1194
Revised Code.	1195

The agreement shall require the enterprise to agree to	1196
establish, expand, renovate, or occupy a facility in the zone and	1197
hire new employees, or preserve employment opportunities for	1198
existing employees, in return for one or more of the incentives	1199
described in division (C) of this section.	1200

(F) All agreements entered into under this section shall be	1201
in the form prescribed under section 5709.631 of the Revised Code.	1202
After an agreement is entered into under this divisionsection, if	1203
the legislative authority revokes its designation of a zone, or if	1204
the director of development revokes thea zone's certification,	1205
any entitlements granted under the agreement shall continue for	1206
the number of years specified in the agreement.	1207

(G) Except as otherwise provided in this division, an	1208
agreement entered into under this section shall require that the	1209
enterprise pay an annual fee equal to the greater of one per cent	1210
of the dollar value of incentives offered under the agreement or	1211
five hundred dollars; provided, however, that if the value of the	1212
incentives exceeds two hundred fifty thousand dollars, the fee	1213
shall not exceed two thousand five hundred dollars. The fee shall	1214
be payable to the legislative authority once per year for each	1215
year the agreement is effective on the days and in the form	1216
specified in the agreement. Fees paid shall be deposited in a	1217
special fund created for such purpose by the legislative authority	1218
and shall be used by the legislative authority exclusively for the	1219
purpose of complying with section 5709.68 of the Revised Code and	1220
by the tax incentive review council created under section 5709.85	1221
of the Revised Code exclusively for the purposes of performing the	1222
duties prescribed under that section. The legislative authority	1223
may waive or reduce the amount of the fee charged against an	1224
enterprise, but such a waiver or reduction does not affect the	1225
obligations of the legislative authority or the tax incentive	1226
review council to comply with section 5709.68 or 5709.85 of the	1227
Revised Code.	1228

(H) When an agreement is entered into pursuant to this	1229
section, the legislative authority authorizing the agreement shall	1230
forward a copy of the agreement to the director of development and	1231
to the tax commissioner within fifteen days after the agreement is	1232
entered into. If any agreement includes terms not provided for in	1233
section 5709.631 of the Revised Code affecting the revenue of a	1234
city, local, or exempted village school district or causing	1235
revenue to be foregone by the district, including any compensation	1236
to be paid to the school district pursuant to section 5709.82 of	1237
the Revised Code, those terms also shall be forwarded in writing	1238
to the director of development along with the copy of the	1239
agreement forwarded under this division.	1240

(I) After an agreement is entered into, the enterprise shall	1241
file with each personal property tax return required to be filed,	1242
or annual report required to be filed under section 5727.08 of the	1243
Revised Code, while the agreement is in effect, an informational	1244
return, on a form prescribed by the tax commissioner for that	1245
purpose, setting forth separately the property, and related costs	1246
and values, exempted from taxation under the agreement.	1247

(J) Enterprises may agree to give preference to residents of	1248
the zone within which the agreement applies relative to residents	1249
of this state who do not reside in the zone when hiring new	1250
employees under the agreement.	1251

(K) An agreement entered into under this section may include	1252
a provision requiring the enterprise to create one or more	1253
temporary internship positions for students enrolled in a course	1254
of study at a school or other educational institution in the	1255
vicinity, and to create a scholarship or provide another form of	1256
educational financial assistance for students holding such a	1257
position in exchange for the student's commitment to work for the	1258
enterprise at the completion of the internship.	1259

(L) The tax commissioner's authority in determining the	1260
accuracy of any exemption granted by an agreement entered into	1261
under this section is limited to divisions (C)(1)(a) and (b),	1262
(C)(2)(a), (b), and (c), (C)(3), (D), and (I) of this section and	1263
divisions (B)(1) to (10) of section 5709.631 of the Revised Code	1264
and, as authorized by law, to enforcing any modification to, or	1265
revocation of, that agreement by the legislative authority of a	1266
municipal corporation or the director of development.	1267

Sec. 5709.63.  (A) With the consent of the legislative	1268
authority of each affected municipal corporation or of a board of	1269
township trustees, a board of county commissioners may, in the	1270
manner set forth in section 5709.62 of the Revised Code, designate	1271
one or more areas in one or more municipal corporations or in	1272
unincorporated areas of the county as proposed enterprise zones. A	1273
board of county commissioners may designate no more than one area	1274
within a township, or within adjacent townships, as a proposed	1275
enterprise zone. The board shall petition the director of	1276
development for certification of the area as having the	1277
characteristics set forth in division (A)(1) or (2) of section	1278
5709.61 of the Revised Code as amended by Substitute Senate Bill	1279
No. 19 of the 120th general assembly. Except as otherwise provided	1280
in division (D) of this section, on and after July 1, 1994, boards	1281
of county commissioners shall not enter into agreements under this	1282
section unless the board has petitioned the director and the	1283
director has certified the zone under this section as amended by	1284
that act; however, all agreements entered into under this section	1285
as it existed prior to July 1, 1994, and the incentives granted	1286
under those agreements shall remain in effect for the period	1287
agreed to under those agreements. The director shall make the	1288
determination in the manner provided under section 5709.62 of the	1289
Revised Code. Any	1290

Any enterprise wishing to enter into an agreement with the	1291
board under division (B) or (D) of this section shall submit a	1292
proposal to the board on the form and accompanied by the	1293
application fee prescribed under division (B) of section 5709.62	1294
of the Revised Code. The enterprise shall review and update the	1295
estimates and listings required by the form in the manner required	1296
under that division. The board may, on a separate form and at any	1297
time, require any additional information necessary to determine	1298
whether an enterprise is in compliance with an agreement and to	1299
collect the information required to be reported under section	1300
5709.68 of the Revised Code.	1301

(B) If the board of county commissioners finds that an	1302
enterprise submitting a proposal is qualified by financial	1303
responsibility and business experience to create and preserve	1304
employment opportunities in the zone and to improve the economic	1305
climate of the municipal corporation or municipal corporations or	1306
the unincorporated areas in which the zone is located and to which	1307
the proposal applies, the board, on or before October 15, 2009,	1308
and with the consent of the legislative authority of each affected	1309
municipal corporation or of the board of township trustees may do	1310
either of the following:	1311

(1) Enter into an agreement with the enterprise under which	1312
the enterprise agrees to establish, expand, renovate, or occupy a	1313
facility in the zone and hire new employees, or preserve	1314
employment opportunities for existing employees, in return for the	1315
following incentives:	1316

(a) When the facility is located in a municipal corporation,	1317
the board may enter into an agreement for one or more of the	1318
incentives provided in division (C) of section 5709.62 of the	1319
Revised Code, subject to division (D) of that section;	1320

(b) When the facility is located in an unincorporated area,	1321
the board may enter into an agreement for one or more of the	1322
following incentives:	1323

(i) Exemption for a specified number of years, not to exceed	1324
tenfifteen, of a specified portion, up to sixty per cent, of the	1325
assessed value of tangible personal property first used in	1326
business at a project site as a result of the agreement. If an	1327
exemption for inventory is specifically granted in the agreement	1328
pursuant to this division, the exemption applies to inventory	1329
required to be listed pursuant to sections 5711.15 and 5711.16 of	1330
the Revised Code, except, in the instance of an expansion or other	1331
situations in which an enterprise was in business at the facility	1332
prior to the establishment of the zone, the inventory that is	1333
exempt is that amount or value of inventory in excess of the	1334
amount or value of inventory required to be listed in the personal	1335
property tax return of the enterprise in the return for the tax	1336
year in which the agreement is entered into.	1337

(ii) Exemption for a specified number of years, not to exceed	1338
tenfifteen, of a specified portion, up to sixty per cent, of the	1339
increase in the assessed valuation of real property constituting	1340
the project site subsequent to formal approval of the agreement by	1341
the board;	1342

(iii) Provision for a specified number of years, not to	1343
exceed tenfifteen, of any optional services or assistance the	1344
board is authorized to provide with regard to the project site;	1345

(iv) The incentive described in division (C)(2) of section	1346
5709.62 of the Revised Code.	1347

(2) Enter into an agreement with an enterprise that plans to	1348
purchase and operate a large manufacturing facility that has	1349
ceased operation or has announced its intention to cease	1350
operation, in return for exemption for a specified number of	1351
years, not to exceed tenfifteen, of a specified portion, up to	1352
one hundred per cent, of tangible personal property used in	1353
business at the project site as a result of the agreement, or of	1354
real property constituting the project site, or both.	1355

(C)(1)(a) Notwithstanding divisions (B)(1)(b)(i) and (ii) of	1356
this section, the portion of the assessed value of tangible	1357
personal property or of the increase in the assessed valuation of	1358
real property exempted from taxation under those divisions may	1359
exceed sixty per cent in any year for which that portion is	1360
exempted if the average percentage exempted for all years in which	1361
the agreement is in effect does not exceed fifty per cent, or if	1362
the board of education of the city, local, or exempted village	1363
school district within the territory of which the property is or	1364
will be located approves a percentage in excess of sixty per cent.	1365

(b) Notwithstanding any provision of the Revised Code to the	1366
contrary, the exemptions described in divisions (B)(1)(b)(i),	1367
(ii), (iii), and (iv) and (B)(2) of this section may be for up to	1368
fifteen years if the board of education of the city, local, or	1369
exempted village school district within the territory inof which	1370
the property is or will be located approves a number of years in	1371
excess of ten, but only if the project that is part of the	1372
agreement includes a fixed asset investment of at least one	1373
hundred million dollars or the director of development determines	1374
there are extraordinary circumstances, and only if the project	1375
involves the enrichment and commercialization of uranium or	1376
uranium products or the research and development activities	1377
related to that enrichment or commercialization.	1378

(c) For the purpose of obtaining the approval of a city,	1379
local, or exempted village school district under division	1380
(C)(1)(a) or (b) of this section, the board of county	1381
commissioners shall deliver to the board of education a notice not	1382
later than forty-five days prior to approving the agreement,	1383
excluding Saturdays, Sundays, and legal holidays as defined in	1384
section 1.14 of the Revised Code. The notice shall state the	1385
percentage to be exempted, an estimate of the true value of the	1386
property to be exempted, and the number of years the property is	1387
to be exempted. The board of education, by resolution adopted by a	1388
majority of the board, shall approve or disapprove the agreement	1389
and certify a copy of the resolution to the board of county	1390
commissioners not later than fourteen days prior to the date	1391
stipulated by the board of county commissioners as the date upon	1392
which approval of the agreement is to be formally considered by	1393
the board of county commissioners. The board of education may	1394
include in the resolution conditions under which the board would	1395
approve the agreement, including the execution of an agreement to	1396
compensate the school district under division (B) of section	1397
5709.82 of the Revised Code. The board of county commissioners may	1398
approve the agreement at any time after the board of education	1399
certifies its resolution approving the agreement to the board of	1400
county commissioners, or, if the board of education approves the	1401
agreement conditionally, at any time after the conditions are	1402
agreed to by the board of education and the board of county	1403
commissioners.	1404

If a board of education has adopted a resolution waiving its	1405
right to approve agreements and the resolution remains in effect,	1406
approval of an agreement by the board of education is not required	1407
under division (C) of this section. If a board of education has	1408
adopted a resolution allowing a board of county commissioners to	1409
deliver the notice required under this division fewer than	1410
forty-five business days prior to approval of the agreement by the	1411
board of county commissioners, the board of county commissioners	1412
shall deliver the notice to the board of education not later than	1413
the number of days prior to such approval as prescribed by the	1414
board of education in its resolution. If a board of education	1415
adopts a resolution waiving its right to approve agreements or	1416
shortening the notification period, the board of education shall	1417
certify a copy of the resolution to the board of county	1418
commissioners. If the board of education rescinds such a	1419
resolution, it shall certify notice of the rescission to the board	1420
of county commissioners.	1421

(2) The board of county commissioners shall comply with	1422
section 5709.83 of the Revised Code unless the board of education	1423
has adopted a resolution under that section waiving its right to	1424
receive such notice.	1425

(D) This division applies to zones certified by the director	1426
of development under this section prior to July 22, 1994.	1427

On or before October 15, 2009, and with the consent of the	1428
legislative authority of each affected municipal corporation or	1429
board of township trustees of each affected township, the board of	1430
county commissioners that designated a zone to which this division	1431
applies may enter into an agreement with an enterprise if the	1432
board makes the finding required under that division and	1433
determinesfinds that the enterprise satisfies one of the criteria	1434
described in divisions (D)(1) to (5) of this section:	1435

(1) The enterprise currently has no operations in this state	1436
and, subject to approval of the agreement, intends to establish	1437
operations in the zone;	1438

(2) The enterprise currently has operations in this state	1439
and, subject to approval of the agreement, intends to establish	1440
operations at a new location in the zone that would not result in	1441
a reduction in the number of employee positions at any of the	1442
enterprise's other locations in this state;	1443

(3) The enterprise, subject to approval of the agreement,	1444
intends to relocate operations, currently located in another	1445
state, to the zone;	1446

(4) The enterprise, subject to approval of the agreement,	1447
intends to expand operations at an existing site in the zone that	1448
the enterprise currently operates;	1449

(5) The enterprise, subject to approval of the agreement,	1450
intends to relocate operations, currently located in this state,	1451
to the zone, and the director of development has issued a waiver	1452
for the enterprise under division (B) of section 5709.633 of the	1453
Revised Code.	1454

The agreement shall require the enterprise to agree to	1455
establish, expand, renovate, or occupy a facility in the zone and	1456
hire new employees, or preserve employment opportunities for	1457
existing employees, in return for one or more of the incentives	1458
described in division (B) of this section.	1459

(E) All agreements entered into under this section shall be	1460
in the form prescribed under section 5709.631 of the Revised Code.	1461
After an agreement under this section is entered into, if the	1462
board of county commissioners revokes its designation of thea	1463
zone, or if the director of development revokes thea zone's	1464
certification, any entitlements granted under the agreement shall	1465
continue for the number of years specified in the agreement.	1466

(F) Except as otherwise provided in this paragraphdivision,	1467
an agreement entered into under this section shall require that	1468
the enterprise pay an annual fee equal to the greater of one per	1469
cent of the dollar value of incentives offered under the agreement	1470
or five hundred dollars; provided, however, that if the value of	1471
the incentives exceeds two hundred fifty thousand dollars, the fee	1472
shall not exceed two thousand five hundred dollars. The fee shall	1473
be payable to the board of county commissioners once per year for	1474
each year the agreement is effective on the days and in the form	1475
specified in the agreement. Fees paid shall be deposited in a	1476
special fund created for such purpose by the board and shall be	1477
used by the board exclusively for the purpose of complying with	1478
section 5709.68 of the Revised Code and by the tax incentive	1479
review council created under section 5709.85 of the Revised Code	1480
exclusively for the purposes of performing the duties prescribed	1481
under that section. The board may waive or reduce the amount of	1482
the fee charged against an enterprise, but such waiver or	1483
reduction does not affect the obligations of the board or the tax	1484
incentive review council to comply with section 5709.68 or 5709.85	1485
of the Revised Code, respectively.	1486

(G) With the approval of the legislative authority of a	1487
municipal corporation or the board of township trustees of a	1488
township in which a zone is designated under division (A) of this	1489
section, the board of county commissioners may delegate to that	1490
legislative authority or board any powers and duties of the board	1491
of county commissioners to negotiate and administer agreements	1492
with regard to that zone under this section.	1493

(H) When an agreement is entered into pursuant to this	1494
section, the legislative authorityboard of county commissioners	1495
authorizing the agreement or the legislative authority or board of	1496
township trustees that negotiates and administers the agreement	1497
shall forward a copy of the agreement to the director of	1498
development and to the tax commissioner within fifteen days after	1499
the agreement is entered into. If any agreement includes terms not	1500
provided for in section 5709.631 of the Revised Code affecting the	1501
revenue of a city, local, or exempted village school district or	1502
causing revenue to be foregone by the district, including any	1503
compensation to be paid to the school district pursuant to section	1504
5709.82 of the Revised Code, those terms also shall be forwarded	1505
in writing to the director of development along with the copy of	1506
the agreement forwarded under this division.	1507

(I) After an agreement is entered into, the enterprise shall	1508
file with each personal property tax return required to be filed,	1509
or annual report that is required to be filed under section	1510
5727.08 of the Revised Code, while the agreement is in effect, an	1511
informational return, on a form prescribed by the tax commissioner	1512
for that purpose, setting forth separately the property, and	1513
related costs and values, exempted from taxation under the	1514
agreement.	1515

(J) Enterprises may agree to give preference to residents of	1516
the zone within which the agreement applies relative to residents	1517
of this state who do not reside in the zone when hiring new	1518
employees under the agreement.	1519

(K) An agreement entered into under this section may include	1520
a provision requiring the enterprise to create one or more	1521
temporary internship positions for students enrolled in a course	1522
of study at a school or other educational institution in the	1523
vicinity, and to create a scholarship or provide another form of	1524
educational financial assistance for students holding such a	1525
position in exchange for the student's commitment to work for the	1526
enterprise at the completion of the internship.	1527

(L) The tax commissioner's authority in determining the	1528
accuracy of any exemption granted by an agreement entered into	1529
under this section is limited to divisions (B)(1)(b)(i) and (ii),	1530
(B)(2), (C), and (I) of this section, division (B)(1)(b)(iv) of	1531
this section as it pertains to divisions (C)(2)(a), (b), and (c)	1532
of section 5709.62 of the Revised Code, and divisions (B)(1) to	1533
(10) of section 5709.631 of the Revised Code and, as authorized by	1534
law, to enforcing any modification to, or revocation of, that	1535
agreement by the board of county commissioners or the director of	1536
development or, if the board's powers and duties are delegated	1537
under division (G) of this section, by the legislative authority	1538
of a municipal corporation or board of township trustees.	1539

Sec. 5709.631.  Each agreement entered into under sections	1540
5709.62, 5709.63, and 5709.632 of the Revised Code on or after	1541
April 1, 1994, shall be in writing and shall include all of the	1542
information and statements prescribed by this section. Agreements	1543
may include terms not prescribed by this section, but such terms	1544
shall in no way derogate from the information and statements	1545
prescribed by this section.	1546

(A) Each agreement shall include the following information:

1547

(1) The names of all parties to the agreement;

1548

(2) A description of the investments to be made by the	1549
applicant enterprise or by another party at the facility whether	1550
or not the investments are exempted from taxation, including	1551
existing or new building size and cost thereof; the value of	1552
machinery, equipment, furniture, and fixtures, including an	1553
itemization of the value of machinery, equipment, furniture, and	1554
fixtures used at another location in this state prior to the	1555
agreement and relocated or to be relocated from that location to	1556
the facility and the value of machinery, equipment, furniture, and	1557
fixtures at the facility prior to the execution of the agreement	1558
that will not be exempted from taxation; the value of inventory at	1559
the facility, including an itemization of the value of inventory	1560
held at another location in this state prior to the agreement and	1561
relocated or to be relocated from that location to the facility,	1562
and the value of inventory held at the facility prior to the	1563
execution of the agreement that will not be exempted from	1564
taxation;	1565

(3) The scheduled starting and completion dates of	1566
investments made in building, machinery, equipment, furniture,	1567
fixtures, and inventory;	1568

(4) Estimates of the number of employee positions to be	1569
created each year of the agreement and of the number of employee	1570
positions retained by the applicant enterprise due to the project,	1571
itemized as to the number of full-time, part-time, permanent, and	1572
temporary positions;	1573

(5) Estimates of the dollar amount of payroll attributable to	1574
the positions set forth in division (A)(4) of this section,	1575
similarly itemized;	1576

(6) The number of employee positions, if any, at the project	1577
site and at any other location in the state at the time the	1578
agreement is executed, itemized as to the number of full-time,	1579
part-time, permanent, and temporary positions.	1580

(B) Each agreement shall set forth the following information	1581
and incorporate the following statements:	1582

(1) A description of real property to be exempted from	1583
taxation under the agreement, the percentage of the assessed	1584
valuation of the real property exempted from taxation, and the	1585
period for which the exemption is granted, accompanied by the	1586
statement: "The exemption commences the first year for which the	1587
real property would first be taxable were that property not	1588
exempted from taxation. No exemption shall commence after	1589
.......... (insert date) nor extend beyond .......... (insert	1590
date)." The tax commissioner shall adopt rules prescribing the	1591
form the description of such property shall assume to ensure that	1592
the property to be exempted from taxation under the agreement is	1593
distinguishable from property that is not to be exempted under	1594
that agreement.	1595

(2) A description of tangible personal property to be	1596
exempted from taxation under the agreement, the percentage of the	1597
assessed value of the tangible personal property exempted from	1598
taxation, and the period for which the exemption is granted,	1599
accompanied by the statement: "The minimum investment for tangible	1600
personal property to qualify for the exemption is $..........	1601
(insert dollar amount) to purchase machinery and equipment first	1602
used in business at the facility as a result of the project,	1603
$.......... (insert dollar amount) for furniture and fixtures and	1604
other noninventory personal property first used in business at the	1605
facility as a result of the project, and $.......... (insert	1606
dollar amount) for new inventory. The maximum investment for	1607
tangible personal property to qualify for the exemption is	1608
$.......... (insert dollar amount) to purchase machinery and	1609
equipment first used in business at the facility as a result of	1610
the project, $.......... (insert dollar amount) for furniture and	1611
fixtures and other noninventory personal property first used in	1612
business at the facility as a result of the project, and	1613
$.......... (insert dollar amount) for new inventory. The	1614
exemption commences the first year for which the tangible personal	1615
property would first be taxable were that property not exempted	1616
from taxation. No exemption shall commence after tax return year	1617
.......... (insert year) nor extend beyond tax return year	1618
.......... (insert year). In no instance shall any tangible	1619
personal property be exempted from taxation for more than ten	1620
return years unless the project that is part of the agreement	1621
involves the enrichment and commercialization of uranium or	1622
uranium products or the research and development activities	1623
related to that enrichment or commercialization, under division	1624
(D)(2) of section 5709.62 or under division (C)(1)(b) of section	1625
5709.63 of the Revised Code, the board of education approves	1626
exemption for a number of years in excess of ten, in which case	1627
the tangible personal property may be exempted from taxation for	1628
up tothat number of years, not to exceed fifteen return years."	1629
No exemption shall be allowed for any type of tangible personal	1630
property if the total investment is less than the minimum dollar	1631
amount specified for that type of property. If, for a type of	1632
tangible personal property, there are no minimum or maximum	1633
investment dollar amounts specified in the statement or the dollar	1634
amounts are designated in the statement as not applicable, the	1635
exemption shall apply to the total cost of that type of tangible	1636
personal property first used in business at the facility as a	1637
result of the project. The tax commissioner shall adopt rules	1638
prescribing the form the description of such property shall assume	1639
to ensure that the property to be exempted from taxation under the	1640
agreement is distinguishable from property that is not to be	1641
exempted under that agreement.	1642

(3) ".......... (insert name of enterprise) shall pay such	1643
real and tangible personal property taxes as are not exempted	1644
under this agreement and are charged against such property and	1645
shall file all tax reports and returns as required by law. If	1646
.......... (insert name of enterprise) fails to pay such taxes or	1647
file such returns and reports, all incentives granted under this	1648
agreement are rescinded beginning with the year for which such	1649
taxes are charged or such reports or returns are required to be	1650
filed and thereafter."	1651

(4) ".......... (insert name of enterprise) hereby certifies	1652
that at the time this agreement is executed, .......... (insert	1653
name of enterprise) does not owe any delinquent real or tangible	1654
personal property taxes to any taxing authority of the State of	1655
Ohio, and does not owe delinquent taxes for which ..........	1656
(insert name of enterprise) is liable under Chapter 5727., 5733.,	1657
5735., 5739., 5741., 5743., 5747., or 5753. of the Revised Code,	1658
or, if such delinquent taxes are owed, .......... (insert name of	1659
enterprise) currently is paying the delinquent taxes pursuant to a	1660
delinquent tax contract enforceable by the State of Ohio or an	1661
agent or instrumentality thereof, has filed a petition in	1662
bankruptcy under 11 U.S.C.A. 101, et seq., or such a petition has	1663
been filed against .......... (insert name of enterprise). For the	1664
purposes of the certification, delinquent taxes are taxes that	1665
remain unpaid on the latest day prescribed for payment without	1666
penalty under the chapter of the Revised Code governing payment of	1667
those taxes."	1668

(5) ".......... (insert name of municipal corporation or	1669
county) shall perform such acts as are reasonably necessary or	1670
appropriate to effect, claim, reserve, and maintain exemptions	1671
from taxation granted under this agreement including, without	1672
limitation, joining in the execution of all documentation and	1673
providing any necessary certificates required in connection with	1674
such exemptions."	1675

(6) "If for any reason the enterprise zone designation	1676
expires, the Director of the Ohio Department of Development	1677
revokes certification of the zone, or .......... (insert name of	1678
municipal corporation or county) revokes the designation of the	1679
zone, entitlements granted under this agreement shall continue for	1680
the number of years specified under this agreement, unless	1681
.......... (insert name of enterprise) materially fails to fulfill	1682
its obligations under this agreement and .......... (insert name	1683
of municipal corporation or county) terminates or modifies the	1684
exemptions from taxation granted under this agreement."	1685

(7) "If .......... (insert name of enterprise) materially	1686
fails to fulfill its obligations under this agreement, other than	1687
with respect to the number of employee positions estimated to be	1688
created or retained under this agreement, or if .......... (insert	1689
name of municipal corporation or county) determines that the	1690
certification as to delinquent taxes required by this agreement is	1691
fraudulent, .......... (insert name of municipal corporation or	1692
county) may terminate or modify the exemptions from taxation	1693
granted under this agreement."	1694

(8) ".......... (insert name of enterprise) shall provide to	1695
the proper tax incentive review council any information reasonably	1696
required by the council to evaluate the enterprise's compliance	1697
with the agreement, including returns or annual reports filed	1698
pursuant to section 5711.02 or 5727.08 of the Ohio Revised Code if	1699
requested by the council."	1700

(9) ".......... (insert name of enterprise) and ..........	1701
(insert name of municipal corporation or county) acknowledge that	1702
this agreement must be approved by formal action of the	1703
legislative authority of .......... (insert name of municipal	1704
corporation or county) as a condition for the agreement to take	1705
effect. This agreement takes effect upon such approval."	1706

(10) "This agreement is not transferable or assignable	1707
without the express, written approval of .......... (insert name	1708
of municipal corporation or county)."	1709

(11) "Exemptions from taxation granted under this agreement	1710
shall be revoked if it is determined that ............... (insert	1711
name of enterprise), any successor enterprise, or any related	1712
member (as those terms are defined in section 5709.61 of the Ohio	1713
Revised Code) has violated the prohibition against entering into	1714
this agreement under division (E) of section 3735.671 or section	1715
5709.62, 5709.63, or 5709.632 of the Ohio Revised Code prior to	1716
the time prescribed by that division or either of those sections."	1717

(12) "In any three-year period during which this agreement is	1718
in effect, if the actual number of employee positions created or	1719
retained by . . . . . . . . (insert name of enterprise) is not	1720
equal to or greater than seventy-five per cent of the number of	1721
employee positions estimated to be created or retained under this	1722
agreement during that three-year period, . . . . . . . . (insert	1723
name of enterprise) shall repay the amount of taxes on property	1724
that would have been payable had the property not been exempted	1725
from taxation under this agreement during that three-year period.	1726
In addition, the . . . . . (insert name of municipal corporation	1727
or county) may terminate or modify the exemptions from taxation	1728
granted under this agreement."	1729

The statement described in division (B)(7) of this section	1730
may include the following statement, appended at the end of the	1731
statement: "and may require the repayment of the amount of taxes	1732
that would have been payable had the property not been exempted	1733
from taxation under this agreement."	1734

(C) If the director of development had to issue a waiver	1735
under section 5709.633 of the Revised Code as a condition for the	1736
agreement to be executed, the agreement shall include the	1737
following statement:	1738

"Continuation of this agreement is subject to the validity of	1739
the circumstance upon which .......... (insert name of enterprise)	1740
applied for, and the Director of the Ohio Department of	1741
Development issued, the waiver pursuant to section 5709.633 of the	1742
Ohio Revised Code. If, after formal approval of this agreement by	1743
.......... (insert name of municipal corporation or county), the	1744
Director or ............. (insert name of municipal corporation or	1745
county) discovers that such a circumstance did not exist,	1746
........... (insert name of enterprise) shall be deemed to have	1747
materially failed to comply with this agreement."	1748

If the director issued a waiver on the basis of the	1749
circumstance described in division (B)(3) of section 5709.633 of	1750
the Ohio Revised Code, the conditions enumerated in divisions	1751
(B)(3)(a)(i) and (ii) or divisions (B)(3)(b)(i) and (ii) of that	1752
section shall be incorporated in the information described in	1753
divisions (A)(2), (3), and (4) of this section.	1754

Sec. 5709.632.  (A)(1) The legislative authority of a	1755
municipal corporation defined by the United States office of	1756
management and budget as a centralprincipal city of a	1757
metropolitan statistical area or designated as an urban cluster in	1758
a rural statistical area may, in the manner set forth in section	1759
5709.62 of the Revised Code, designate one or more areas in the	1760
municipal corporation as a proposed enterprise zone.	1761

(2) With the consent of the legislative authority of each	1762
affected municipal corporation or of a board of township trustees,	1763
a board of county commissioners may, in the manner set forth in	1764
section 5709.62 of the Revised Code, designate one or more areas	1765
in one or more municipal corporations or in unincorporated areas	1766
of the county as proposed urban jobs and enterprise zones, except	1767
that a board of county commissioners may designate no more than	1768
one area within a township, or within adjacent townships, as a	1769
proposed urban jobs and enterprise zone.	1770

(3)(a) The legislative authority or board of county	1771
commissioners may petition the director of development for	1772
certification of the area as having the characteristics set forth	1773
in division (A)(3) of section 5709.61 of the Revised Code. Within	1774
sixty days after receiving such a petition, the director shall	1775
determine whether the area has the characteristics set forth in	1776
that division and forward the findings to the legislative	1777
authority or board of county commissioners. If the director	1778
certifies the area as having those characteristics and thereby	1779
certifies it as a zone, the legislative authority or board may	1780
enter into agreements with enterprises under division (B) of this	1781
section. Any enterprise wishing to enter into an agreement with a	1782
legislative authority or board of commissioners under this section	1783
and satisfying one of the criteria described in divisions (B)(1)	1784
to (5) of this section shall submit a proposal to the legislative	1785
authority or board on the form prescribed under division (B) of	1786
section 5709.62 of the Revised Code and shall review and update	1787
the estimates and listings required by the form in the manner	1788
required under that division. The legislative authority or board	1789
may, on a separate form and at any time, require any additional	1790
information necessary to determine whether an enterprise is in	1791
compliance with an agreement and to collect the information	1792
required to be reported under section 5709.68 of the Revised Code.	1793

(b) The legislative authority of a city designated as an	1794
urban cluster in a rural statistical area that has, pursuant to	1795
this section, as amended by Am. Sub. H.B. 95 of the 125th general	1796
assembly, designated one or more areas in the city as a proposed	1797
enterprise zone, shall not enter into an agreement under this	1798
section unless it has petitioned the director and the director has	1799
certified the proposed enterprise zone under division (A)(3)(a) of	1800
this section.	1801

(B) Prior to entering into an agreement with an enterprise,	1802
the legislative authority or board of county commissioners shall	1803
determine whether the enterprise submitting the proposal is	1804
qualified by financial responsibility and business experience to	1805
create and preserve employment opportunities in the zone and to	1806
improve the economic climate of the municipal corporation or	1807
municipal corporations or the unincorporated areas in which the	1808
zone is located and to which the proposal applies, and whether the	1809
enterprise satisfies one of the following criteria:	1810

(1) The enterprise currently has no operations in this state	1811
and, subject to approval of the agreement, intends to establish	1812
operations in the zone;	1813

(2) The enterprise currently has operations in this state	1814
and, subject to approval of the agreement, intends to establish	1815
operations at a new location in the zone that would not result in	1816
a reduction in the number of employee positions at any of the	1817
enterprise's other locations in this state;	1818

(3) The enterprise, subject to approval of the agreement,	1819
intends to relocate operations, currently located in another	1820
state, to the zone;	1821

(4) The enterprise, subject to approval of the agreement,	1822
intends to expand operations at an existing site in the zone that	1823
the enterprise currently operates;	1824

(5) The enterprise, subject to approval of the agreement,	1825
intends to relocate operations, currently located in this state,	1826
to the zone, and the director of development has issued a waiver	1827
for the enterprise under division (B) of section 5709.633 of the	1828
Revised Code.	1829

(C) If the legislative authority or board determines that the	1830
enterprise is so qualified and satisfies one of the criteria	1831
described in divisions (B)(1) to (5) of this section, the	1832
legislative authority or board may, after complying with section	1833
5709.83 of the Revised Code and on or before October 15, 2009,	1834
and, in the case of a board of commissioners, with the consent of	1835
the legislative authority of each affected municipal corporation	1836
or of the board of township trustees, enter into an agreement with	1837
the enterprise under which the enterprise agrees to establish,	1838
expand, renovate, or occupy a facility in the zone and hire new	1839
employees, or preserve employment opportunities for existing	1840
employees, in return for the following incentives:	1841

(1) When the facility is located in a municipal corporation,	1842
a legislative authority or board of commissioners may enter into	1843
an agreement for one or more of the incentives provided in	1844
division (C) of section 5709.62 of the Revised Code, subject to	1845
division (D) of that section;	1846

(2) When the facility is located in an unincorporated area, a	1847
board of commissioners may enter into an agreement for one or more	1848
of the incentives provided in divisions (B)(1)(b), (B)(2), and	1849
(B)(3) of section 5709.63 of the Revised Code, subject to division	1850
(C) of that section.	1851

(D) All agreements entered into under this section shall be	1852
in the form prescribed under section 5709.631 of the Revised Code.	1853
After an agreement under this section is entered into, if the	1854
legislative authority or board of county commissioners revokes its	1855
designation of the zone, or if the director of development revokes	1856
the zone's certification, any entitlements granted under the	1857
agreement shall continue for the number of years specified in the	1858
agreement.	1859

(E) Except as otherwise provided in this division, an	1860
agreement entered into under this section shall require that the	1861
enterprise pay an annual fee equal to the greater of one per cent	1862
of the dollar value of incentives offered under the agreement or	1863
five hundred dollars; provided, however, that if the value of the	1864
incentives exceeds two hundred fifty thousand dollars, the fee	1865
shall not exceed two thousand five hundred dollars. The fee shall	1866
be payable to the legislative authority or board of commissioners	1867
once per year for each year the agreement is effective on the days	1868
and in the form specified in the agreement. Fees paid shall be	1869
deposited in a special fund created for such purpose by the	1870
legislative authority or board and shall be used by the	1871
legislative authority or board exclusively for the purpose of	1872
complying with section 5709.68 of the Revised Code and by the tax	1873
incentive review council created under section 5709.85 of the	1874
Revised Code exclusively for the purposes of performing the duties	1875
prescribed under that section. The legislative authority or board	1876
may waive or reduce the amount of the fee charged against an	1877
enterprise, but such waiver or reduction does not affect the	1878
obligations of the legislative authority or board or the tax	1879
incentive review council to comply with section 5709.68 or 5709.85	1880
of the Revised Code, respectively.	1881

(F) With the approval of the legislative authority of a	1882
municipal corporation or the board of township trustees of a	1883
township in which a zone is designated under division (A)(2) of	1884
this section, the board of county commissioners may delegate to	1885
that legislative authority or board any powers and duties of the	1886
board to negotiate and administer agreements with regard to that	1887
zone under this section.	1888

(G) When an agreement is entered into pursuant to this	1889
section, the legislative authority or board of commissioners	1890
authorizing the agreement shall forward a copy of the agreement to	1891
the director of development and to the tax commissioner within	1892
fifteen days after the agreement is entered into. If any agreement	1893
includes terms not provided for in section 5709.631 of the Revised	1894
Code affecting the revenue of a city, local, or exempted village	1895
school district or causing revenue to be foregone by the district,	1896
including any compensation to be paid to the school district	1897
pursuant to section 5709.82 of the Revised Code, those terms also	1898
shall be forwarded in writing to the director of development along	1899
with the copy of the agreement forwarded under this division.	1900

(H) After an agreement is entered into, the enterprise shall	1901
file with each personal property tax return required to be filed	1902
while the agreement is in effect, an informational return, on a	1903
form prescribed by the tax commissioner for that purpose, setting	1904
forth separately the property, and related costs and values,	1905
exempted from taxation under the agreement.	1906

(I) An agreement entered into under this section may include	1907
a provision requiring the enterprise to create one or more	1908
temporary internship positions for students enrolled in a course	1909
of study at a school or other educational institution in the	1910
vicinity, and to create a scholarship or provide another form of	1911
educational financial assistance for students holding such a	1912
position in exchange for the student's commitment to work for the	1913
enterprise at the completion of the internship.	1914

Sec. 5709.73.  (A) As used in this section and section	1915
5709.74 of the Revised Code:	1916

(1) "Business day" means a day of the week excluding	1917
Saturday, Sunday, and a legal holiday as defined in section 1.14	1918
of the Revised Code.	1919

(2) "Further improvements" or "improvements" means the	1920
increase in the true value of a parcel of real property that would	1921
first appear on the tax list and duplicate of real and public	1922
utility property after the effective date of a resolution adopted	1923
under this section were it not for the exemption granted by that	1924
resolution. For purposes of division (B) of this section,	1925
"improvements" do not include any property used or to be used for	1926
residential purposes.	1927

(3) "Housing renovation" means a project carried out for	1928
residential purposes.	1929

(4) "Incentive district" has the same meaning as in section	1930
5709.40 of the Revised Code, except that a blighted area is in the	1931
unincorporated area of a township.	1932

(5) "Project" and "public infrastructure improvement" have	1933
the same meanings as in section 5709.40 of the Revised Code.	1934

(B) A board of township trustees may, by unanimous vote,	1935
adopt a resolution that declares to be a public purpose any public	1936
infrastructure improvements made that are necessary for the	1937
development of certain parcels of land located in the	1938
unincorporated area of the township. Except as otherwise provided	1939
in division (D) of this section, the resolution may exempt from	1940
real property taxation not more than seventy-five per cent of	1941
further improvements to a parcel of land which directly benefits	1942
from such public infrastructure improvements; the percentage	1943
exempted shall not, except as otherwise provided in division (D)	1944
of this section, exceed the estimated percentage of the	1945
incremental demand placed on the public infrastructure	1946
improvements that is directly attributable to the exempted	1947
improvement. For the purposes of this division, a public	1948
infrastructure improvement directly benefits a parcel of land only	1949
if a project on the parcel places direct, additional demand on the	1950
public infrastructure improvement, or, if the public	1951
infrastructure improvement has not yet been constructed, will	1952
place direct, additional demand on the public infrastructure	1953
improvement when completed. The resolution shall specify the	1954
percentage of the further improvements to be exempted.	1955

(C) A board of township trustees may adopt, by unanimous	1956
vote, a resolution creating an incentive district and declaring	1957
improvements to parcels within the district to be a public purpose	1958
and exempt from taxation as provided in this section. The district	1959
shall be located within the unincorporated area of the township	1960
and shall not include any territory that is included within a	1961
district created under division (B) of section 5709.78 of the	1962
Revised Code. The resolution shall delineate the boundary of the	1963
district and specifically identify each parcel within the	1964
district. A district may not include any parcel that is or has	1965
been exempted from taxation under division (B) of this section or	1966
that is or has been within another district created under this	1967
division. A resolution may create more than one such district, and	1968
more than one resolution may be adopted under this division.	1969

Not later than thirty days prior to adopting a resolution	1970
under this division, if the township intends to apply for	1971
exemptions from taxation under section 5709.911 of the Revised	1972
Code on behalf of owners of real property located within the	1973
proposed incentive district, the board shall conduct a public	1974
hearing on the proposed resolution. Not later than thirty days	1975
prior to the public hearing, the board shall give notice of the	1976
public hearing and the proposed resolution by first class mail to	1977
every real property owner whose property is located within the	1978
boundaries of the proposed incentive district that is the subject	1979
of the proposed resolution.	1980

A resolution under this division shall specify the life of	1981
the district and the percentage of the improvements to be exempted	1982
and shall designate the public infrastructure improvements made or	1983
to be made that benefit or serve parcels in the district.	1984

A resolution adopted under this division may authorize the	1985
use of service payments provided for in section 5709.74 of the	1986
Revised Code for the purpose of housing renovations within the	1987
district, provided that the resolution also designates public	1988
infrastructure improvements that benefit or serve the district,	1989
and that a project within the district places real property in use	1990
for commercial or industrial purposes. Service payments may be	1991
used to finance or support loans, deferred loans, and grants to	1992
persons for the purpose of housing renovations within the	1993
district. The resolution shall designate the parcels within the	1994
district that are eligible for housing renovations. The resolution	1995
shall state separately the amount or the percentages of the	1996
expected aggregate service payments that are designated for each	1997
public infrastructure improvement and for the purpose of housing	1998
renovations.	1999

Except with the approval of the board of education of each	2000
city, local, or exempted village school district within the	2001
territory of which the district is or will be located, the life of	2002
a district shall not exceed ten years, and the percentage of	2003
improvements to be exempted shall not exceed seventy-five per	2004
cent. With such approval, the life of a district may be not more	2005
than thirty years, and the percentage of improvements to be	2006
exempted may be not more than one hundred per cent.	2007

Approval of a board of education shall be obtained in the	2008
manner provided in division (D) of this section for exemptions	2009
under division (B) of this section, except that the notice to the	2010
board of education shall delineate the boundaries of the district,	2011
specifically identify each parcel within the district, identify	2012
each anticipated improvement in the district, provide an estimate	2013
of the true value in money of each such improvement, specify the	2014
life of the district and the percentage of improvements that would	2015
be exempted, and indicate the date on which the board of township	2016
trustees intends to adopt the resolution.	2017

A board of township trustees shall not adopt a resolution	2018
under this division after June 30, 2007.	2019

(D) Improvements with respect to a parcel may be exempted	2020
from taxation under division (B) of this section for up to ten	2021
years or, with the approval of the board of education of the city,	2022
local, or exempted village school district within which the parcel	2023
is located, for up to thirty years. The percentage of the	2024
improvements exempted from taxation may, with such approval,	2025
exceed seventy-five per cent, but shall not exceed one hundred per	2026
cent. Not later than forty-five business days prior to adopting a	2027
resolution under this section declaring improvements to be a	2028
public purpose, the board of trustees shall deliver to the board	2029
of education a notice stating its intent to adopt a resolution	2030
making that declaration. The notice shall identify the parcels for	2031
which improvements are to be exempted from taxation, provide an	2032
estimate of the true value in money of the improvements, specify	2033
the period for which the improvements would be exempted from	2034
taxation and the percentage of the improvements that would be	2035
exempted, and indicate the date on which the board of trustees	2036
intends to adopt the resolution. The board of education, by	2037
resolution adopted by a majority of the board, may approve the	2038
exemption for the period or for the exemption percentage specified	2039
in the notice, may disapprove the exemption for the number of	2040
years in excess of ten, may disapprove the exemption for the	2041
percentage of the improvements to be exempted in excess of	2042
seventy-five per cent, or both, or may approve the exemption on	2043
the condition that the board of trustees and the board of	2044
education negotiate an agreement providing for compensation to the	2045
school district equal in value to a percentage of the amount of	2046
taxes exempted in the eleventh and subsequent years of the	2047
exemption period or, in the case of exemption percentages in	2048
excess of seventy-five per cent, compensation equal in value to a	2049
percentage of the taxes that would be payable on the portion of	2050
the improvements in excess of seventy-five per cent were that	2051
portion to be subject to taxation. The board of education shall	2052
certify its resolution to the board of trustees not later than	2053
fourteen days prior to the date the board of trustees intends to	2054
adopt the resolution as indicated in the notice. If the board of	2055
education approves the exemption on the condition that a	2056
compensation agreement be negotiated, the board of education in	2057
its resolution shall propose a compensation percentage. If the	2058
board of education and the board of trustees negotiate a mutually	2059
acceptable compensation agreement, the resolution may declare the	2060
improvements a public purpose for the number of years specified in	2061
the resolution or, in the case of exemption percentages in excess	2062
of seventy-five per cent, for the exemption percentage specified	2063
in the resolution. In either case, if the board of education and	2064
the board of trustees fail to negotiate a mutually acceptable	2065
compensation agreement, the resolution may declare the	2066
improvements a public purpose for not more than ten years, but	2067
shall not exempt more than seventy-five per cent of the	2068
improvements from taxation, or, in the case of a resolution	2069
adopted under division (B) of this section, not more than the	2070
estimated percentage of the incremental demand as otherwise	2071
prescribed by division (B) of this section if that percentage is	2072
less than seventy-five per cent. If the board of education fails	2073
to certify a resolution to the board of trustees within the time	2074
prescribed by this section, the board of trustees thereupon may	2075
adopt the resolution and may declare the improvements a public	2076
purpose for up to thirty years or, in the case of exemption	2077
percentages proposed in excess of seventy-five per cent, for the	2078
exemption percentage specified in the resolution. The board of	2079
township trustees may adopt the resolution at any time after the	2080
board of education certifies its resolution approving the	2081
exemption to the board of township trustees, or, if the board of	2082
education approves the exemption on the condition that a mutually	2083
acceptable compensation agreement be negotiated, at any time after	2084
the compensation agreement is agreed to by the board of education	2085
and the board of township trustees.	2086

If a board of education has adopted a resolution waiving its	2087
right to approve exemptions from taxation and the resolution	2088
remains in effect, approval of such exemptions by the board of	2089
education is not required under this division. If a board of	2090
education has adopted a resolution allowing a board of township	2091
trustees to deliver the notice required under this division fewer	2092
than forty-five business days prior to adoption of the resolution	2093
by the board of township trustees, the board of township trustees	2094
shall deliver the notice to the board of education not later than	2095
the number of days prior to such adoption as prescribed by the	2096
board of education in its resolution. If a board of education	2097
adopts a resolution waiving its right to approve exemptions or	2098
shortening the notification period, the board of education shall	2099
certify a copy of the resolution to the board of township	2100
trustees. If the board of education rescinds such a resolution, it	2101
shall certify notice of the rescission to the board of township	2102
trustees.	2103

If the board of trustees is not required by this division to	2104
notify the board of education of the board of trustees' intent to	2105
declare improvements to be a public purpose, the board of trustees	2106
shall comply with the notice requirements imposed under section	2107
5709.83 of the Revised Code before taking formal action to adopt	2108
the resolution making that declaration, unless the board of	2109
education has adopted a resolution under that section waiving its	2110
right to receive such a notice.	2111

(E) An exemption from taxation granted under this section	2112
commences with the tax year in which an improvement first appears	2113
on the tax list and duplicate of real and public utility property	2114
and that begins after the effective date of the resolution. Except	2115
as otherwise provided in this division, the exemption ends on the	2116
date specified in the resolution as the date the improvement	2117
ceases to be a public purpose or the incentive district expires,	2118
or ends on the date on which the public infrastructure	2119
improvements and housing renovations are paid in full from the	2120
township public improvement tax increment equivalent fund	2121
established under section 5709.75 of the Revised Code, whichever	2122
occurs first. The exemption of an improvement with respect to a	2123
parcel may end on a later date, as specified in the resolution, if	2124
the board of township trustees and the board of education of the	2125
city, local, or exempted village school district within which the	2126
parcel is located have entered into a compensation agreement under	2127
section 5709.82 of the Revised Code with respect to the	2128
improvement or district and the board of education has approved	2129
the term of the exemption under division (D) of this section, but	2130
in no case shall the improvement be exempted from taxation for	2131
more than thirty years. The board of township trustees may, by	2132
majority vote, adopt a resolution permitting the township to enter	2133
into such agreements as the board finds necessary or appropriate	2134
to provide for the construction or undertaking of public	2135
infrastructure improvements and housing renovations. Any exemption	2136
shall be claimed and allowed in the same or a similar manner as in	2137
the case of other real property exemptions. If an exemption status	2138
changes during a tax year, the procedure for the apportionment of	2139
the taxes for that year is the same as in the case of other	2140
changes in tax exemption status during the year.	2141

(F) The board of township trustees may issue the notes of the	2142
township to finance all costs pertaining to the construction or	2143
undertaking of public infrastructure improvements and housing	2144
renovations made pursuant to this section. The notes shall be	2145
signed by the board and attested by the signature of the township	2146
clerk, shall bear interest not to exceed the rate provided in	2147
section 9.95 of the Revised Code, and are not subject to Chapter	2148
133. of the Revised Code. The resolution authorizing the issuance	2149
of the notes shall pledge the funds of the township public	2150
improvement tax increment equivalent fund established pursuant to	2151
section 5709.75 of the Revised Code to pay the interest on and	2152
principal of the notes. The notes, which may contain a clause	2153
permitting prepayment at the option of the board, shall be offered	2154
for sale on the open market or given to the vendor or contractor	2155
if no sale is made.	2156

(G) The township, not later than fifteen days after the	2157
adoption of a resolution under this section, shall submit to the	2158
director of development a copy of the resolution. On or before the	2159
thirty-first day of March of each year, the township shall submit	2160
a status report to the director of development. The report shall	2161
indicate, in the manner prescribed by the director, the progress	2162
of the project during each year that the exemption remains in	2163
effect, including a summary of the receipts from service payments	2164
in lieu of taxes; expenditures of money from funds created under	2165
section 5709.75 of the Revised Code; a description of the public	2166
infrastructure improvements and housing renovations financed with	2167
such expenditures; and a quantitative summary of changes in	2168
employment and private investment resulting from each project.	2169

(H) Nothing in this section shall be construed to prohibit a	2170
board of township trustees from declaring to be a public purpose	2171
improvements with respect to more than one parcel.	2172

(I) A board of township trustees that adopted a resolution	2173
under this section prior to July 21, 1994, may amend that	2174
resolution to include any additional public infrastructure	2175
improvement. A board of township trustees that seeks by such an	2176
amendment to utilize money from its township public improvement	2177
tax increment equivalent fund for land acquisition in aid of	2178
industry, commerce, distribution, or research, demolition on	2179
private property, or stormwater and flood remediation projects may	2180
do so provided that the board currently is a party to a	2181
hold-harmless agreement with the board of education of the city,	2182
local, or exempted village school district within the territory of	2183
which are located the parcels that are subject to an exemption.	2184
For the purposes of this division, a "hold-harmless agreement"	2185
means an agreement under which the board of township trustees	2186
agrees to compensate the school district for one hundred per cent	2187
of the tax revenue that the school district would have received	2188
from further improvements to parcels designated in the resolution	2189
were it not for the exemption granted by the resolution.	2190

Sec. 5709.74.  A township that has declared an improvement to	2191
be a public purpose under section 5709.73 of the Revised Code may	2192
require the owner of the parcel to make annual service payments in	2193
lieu of taxes to the county treasurer on or before the final dates	2194
for payment of real property taxes. Each payment shall be charged	2195
and collected in the same manner and in the same amount as the	2196
real property taxes that would have been charged and payable	2197
against any improvement made on the parcel if it were not exempt	2198
from taxation. If any reduction in the levies otherwise applicable	2199
to the exempt property is made by the county budget commission	2200
under section 5705.31 of the Revised Code, the amount of the	2201
service payment in lieu of taxes shall be calculated as if a	2202
reduction in levies had not been made. A township shall not	2203
require an owner to make annual service payments in lieu of taxes	2204
pursuant to this section after the date on which the township has	2205
been paid back in full for the public infrastructure improvements	2206
made pursuant to sections 5709.73 to 5709.75 of the Revised Code.	2207

Moneys collected as service payments in lieu of taxes shall	2208
be distributed at the same time and in the same manner as real	2209
property tax payments except that. However, subject to section	2210
5709.913 of the Revised Code, the entire amount so collected shall	2211
be distributed to the township in which the improvement is	2212
located. If a parcel upon which moneys are collected as service	2213
payments in lieu of taxes is annexed to a municipal corporation,	2214
the service payments shall continue to be collected and	2215
distributed to the township in which the parcel was located before	2216
its annexation until the township is paid back in full for the	2217
cost of any public infrastructure improvements it made on the	2218
parcel. The treasurer shall maintain a record of the service	2219
payments in lieu of taxes made from property in each township.	2220

Nothing in this section or section 5709.73 of the Revised	2221
Code affects the taxes levied against that portion of the value of	2222
any parcel of property that is not exempt from taxation.	2223

Sec. 5709.77.  As used in sections 5709.77 to 5709.81 of the	2224
Revised Code:	2225

(A) "Business day" means a day of the week excluding	2226
Saturday, Sunday, and a legal holiday as defined in section 1.14	2227
of the Revised Code.	2228

(B) "Fund" means to provide for the payment of the debt	2229
service on and the expenses relating to an outstanding obligation	2230
of the county.	2231

(C) "Housing renovation" means a project carried out for	2232
residential purposes.	2233

(D) "Improvement" means the increase in the true value of a	2234
parcel of real property that would first appear on the tax list	2235
and duplicate of real and public utility property after the	2236
effective date of a resolution adopted under section 5709.78 of	2237
the Revised Code were it not for the exemption granted by that	2238
resolution. "Improvement" does not include a public infrastructure	2239
improvement. For purposes of division (A) of section 5709.78 of	2240
the Revised Code, "improvement" does not include any property used	2241
or to be used for residential purposes.	2242

(E) "Incentive district" has the same meaning as in section	2243
5709.40 of the Revised Code, except that a blighted area is in the	2244
unincorporated territory of a county.	2245

(F) "Refund" means to fund and retire an outstanding	2246
obligation of the county.	2247

(G) "Project" and "public infrastructure improvement" have	2248
the same meanings as in section 5709.40 of the Revised Code.	2249

Sec. 5709.78.  (A) A board of county commissioners may, by	2250
resolution, declare improvements to certain parcels of real	2251
property located in the unincorporated territory of the county to	2252
be a public purpose. Except as otherwise provided in division (C)	2253
of this section, not more than seventy-five per cent of an	2254
improvement thus declared to be a public purpose may be exempted	2255
from real property taxation; the percentage exempted shall not,	2256
except as otherwise provided in those divisions, exceed the	2257
estimated percentage of the incremental demand placed on the	2258
public infrastructure improvements that is directly attributable	2259
to the exempted improvement. The resolution shall specify the	2260
percentage of the improvement to be exempted.	2261

A resolution adopted under this division shall designate the	2262
specific public infrastructure improvements made, to be made, or	2263
in the process of being made by the county that directly benefit,	2264
or that once made will directly benefit, the parcels for which	2265
improvements are declared to be a public purpose. For the purposes	2266
of this division, a public infrastructure improvement directly	2267
benefits such a parcel only if a project on the parcel places	2268
direct, additional demand on the public infrastructure improvement	2269
or, if the public infrastructure improvement has not yet been	2270
completed, will place direct, additional demand on the public	2271
infrastructure improvement once it is completed. The service	2272
payments provided for in section 5709.79 of the Revised Code shall	2273
be used to finance the public infrastructure improvements	2274
designated in the resolution.	2275

(B) A board of county commissioners may adopt a resolution	2276
creating an incentive district and declaring improvements to	2277
parcels within the district to be a public purpose and exempt from	2278
taxation as provided in this section. The district shall be	2279
located within the unincorporated territory of the county and	2280
shall not include any territory that is included within a district	2281
created under division (C) of section 5709.73 of the Revised Code.	2282
The resolution shall delineate the boundary of the district and	2283
specifically identify each parcel within the district. A district	2284
may not include any parcel that is or has been exempted from	2285
taxation under division (A) of this section or that is or has been	2286
within another district created under this division. A resolution	2287
may create more than one such district, and more than one	2288
resolution may be adopted under this division.	2289

Not later than thirty days prior to adopting a resolution	2290
under this division, if the county intends to apply for exemptions	2291
from taxation under section 5709.911 of the Revised Code on behalf	2292
of owners of real property located within the proposed incentive	2293
district, the board of county commissioners shall conduct a public	2294
hearing on the proposed resolution. Not later than thirty days	2295
prior to the public hearing, the board shall give notice of the	2296
public hearing and the proposed resolution by first class mail to	2297
every real property owner whose property is located within the	2298
boundaries of the proposed incentive district that is the subject	2299
of the proposed resolution. The board also shall provide the	2300
notice by first class mail to the clerk of each township in which	2301
the proposed incentive district will be located.	2302

A resolution under this division shall specify the life of	2303
the district and the percentage of the improvements to be exempted	2304
and shall designate the public infrastructure improvements made or	2305
to be made that benefit or serve parcels in the district.	2306

A resolution adopted under this division may authorize the	2307
use of service payments provided for in section 5709.79 of the	2308
Revised Code for the purpose of housing renovations within the	2309
district, provided that the resolution also designates public	2310
infrastructure improvements that benefit or serve the district,	2311
and that a project within the district places real property in use	2312
for commercial or industrial purposes. Service payments may be	2313
used to finance or support loans, deferred loans, and grants to	2314
persons for the purpose of housing renovations within the	2315
district. The resolution shall designate the parcels within the	2316
district that are eligible for housing renovations. The resolution	2317
shall state separately the amount or the percentages of the	2318
expected aggregate service payments that are designated for each	2319
public infrastructure improvement and for the purpose of housing	2320
renovations.	2321

Except with the approval of the board of education of each	2322
city, local, or exempted village school district within the	2323
territory of which the district is or will be located, the life of	2324
a district shall not exceed ten years, and the percentage of	2325
improvements to be exempted shall not exceed seventy-five per	2326
cent. With such approval, the life of a district may be not more	2327
than thirty years, and the percentage of improvements to be	2328
exempted may be not more than one hundred per cent.	2329

Approval of a board of education shall be obtained in the	2330
manner provided in division (C) of this section for exemptions	2331
under division (A) of this section, except that the notice to the	2332
board of education shall delineate the boundaries of the district,	2333
specifically identify each parcel within the district, identify	2334
each anticipated improvement in the district, provide an estimate	2335
of the true value in money of each such improvement, specify the	2336
life of the district and the percentage of improvements that would	2337
be exempted, and indicate the date on which the board of county	2338
commissioners intends to adopt the resolution.	2339

A board of county commissioners shall not adopt a resolution	2340
under this division after June 30, 2007.	2341

(C)(1) Improvements with respect to a parcel may be exempted	2342
from taxation under division (A) of this section for up to ten	2343
years or, with the approval of the board of education of the city,	2344
local, or exempted village school district within which the parcel	2345
is located, for up to thirty years. The percentage of the	2346
improvements exempted from taxation may, with such approval,	2347
exceed seventy-five per cent, but shall not exceed one hundred per	2348
cent. Not later than forty-five business days prior to adopting a	2349
resolution under this section declaring improvements to be a	2350
public purpose, the board of county commissioners shall deliver to	2351
the board of education a notice stating its intent to adopt a	2352
resolution making that declaration. The notice shall identify the	2353
parcels for which improvements are to be exempted from taxation,	2354
provide an estimate of the true value in money of the	2355
improvements, specify the period for which the improvements would	2356
be exempted from taxation and the percentage of the improvements	2357
that would be exempted, and indicate the date on which the board	2358
of county commissioners intends to adopt the resolution. The board	2359
of education, by resolution adopted by a majority of the board,	2360
may approve the exemption for the period or for the exemption	2361
percentage specified in the notice, may disapprove the exemption	2362
for the number of years in excess of ten, may disapprove the	2363
exemption for the percentage of the improvements to be exempted in	2364
excess of seventy-five per cent, or both, or may approve the	2365
exemption on the condition that the board of county commissioners	2366
and the board of education negotiate an agreement providing for	2367
compensation to the school district equal in value to a percentage	2368
of the amount of taxes exempted in the eleventh and subsequent	2369
years of the exemption period or, in the case of exemption	2370
percentages in excess of seventy-five per cent, compensation equal	2371
in value to a percentage of the taxes that would be payable on the	2372
portion of the improvements in excess of seventy-five per cent	2373
were that portion to be subject to taxation. The board of	2374
education shall certify its resolution to the board of county	2375
commissioners not later than fourteen days prior to the date the	2376
board of county commissioners intends to adopt its resolution as	2377
indicated in the notice. If the board of education approves the	2378
exemption on the condition that a compensation agreement be	2379
negotiated, the board of education in its resolution shall propose	2380
a compensation percentage. If the board of education and the board	2381
of county commissioners negotiate a mutually acceptable	2382
compensation agreement, the resolution of the board of county	2383
commissioners may declare the improvements a public purpose for	2384
the number of years specified in that resolution or, in the case	2385
of exemption percentages in excess of seventy-five per cent, for	2386
the exemption percentage specified in the resolution. In either	2387
case, if the board of education and the board of county	2388
commissioners fail to negotiate a mutually acceptable compensation	2389
agreement, the resolution may declare the improvements a public	2390
purpose for not more than ten years, but shall not exempt more	2391
than seventy-five per cent of the improvements from taxation, or,	2392
in the case of a resolution adopted under division (A) of this	2393
section, not more than the estimated percentage of the incremental	2394
demand as otherwise prescribed by division (A) of this section if	2395
that percentage is less than seventy-five per cent. If the board	2396
of education fails to certify a resolution to the board of county	2397
commissioners within the time prescribed by this section, the	2398
board of county commissioners thereupon may adopt the resolution	2399
and may declare the improvements a public purpose for up to thirty	2400
years or, in the case of exemption percentages proposed in excess	2401
of seventy-five per cent, for the exemption percentage specified	2402
in the resolution. The board of county commissioners may adopt the	2403
resolution at any time after the board of education certifies its	2404
resolution approving the exemption to the board of county	2405
commissioners, or, if the board of education approves the	2406
exemption on the condition that a mutually acceptable compensation	2407
agreement be negotiated, at any time after the compensation	2408
agreement is agreed to by the board of education and the board of	2409
county commissioners.	2410

(2) If a board of education has adopted a resolution waiving	2411
its right to approve exemptions from taxation and the resolution	2412
remains in effect, approval of such exemptions by the board of	2413
education is not required under division (C)(1) of this section.	2414
If a board of education has adopted a resolution allowing a board	2415
of county commissioners to deliver the notice required under	2416
division (C)(1) of this section fewer than forty-five business	2417
days prior to approval of the resolution by the board of county	2418
commissioners, the board of county commissioners shall deliver the	2419
notice to the board of education not later than the number of days	2420
prior to such approval as prescribed by the board of education in	2421
its resolution. If a board of education adopts a resolution	2422
waiving its right to approve exemptions or shortening the	2423
notification period, the board of education shall certify a copy	2424
of the resolution to the board of county commissioners. If the	2425
board of education rescinds such a resolution, it shall certify	2426
notice of the rescission to the board of county commissioners.	2427

(D) An exemption from taxation granted under this section	2428
commences with the tax year in which an improvement first appears	2429
on the tax list and duplicate of real and public utility property	2430
and that begins after the effective date of the resolution. Except	2431
as otherwise provided in this division, the exemption ends on the	2432
date specified in the resolution as the date the improvement	2433
ceases to be a public purpose or the incentive district expires,	2434
or ends on the date on which the county can no longer require	2435
annual service payments in lieu of taxes under section 5709.79 of	2436
the Revised Code, whichever occurs first. The exemption of an	2437
improvement with respect to a parcel may end on a later date, as	2438
specified in the resolution, if the board of commissioners and the	2439
board of education of the city, local, or exempted village school	2440
district within which the parcel is located have entered into a	2441
compensation agreement under section 5709.82 of the Revised Code	2442
with respect to the improvement or district and the board of	2443
education has approved the term of the exemption under division	2444
(C)(1) of this section, but in no case shall the improvement be	2445
exempted from taxation for more than thirty years. Exemptions	2446
shall be claimed and allowed in the same or a similar manner as in	2447
the case of other real property exemptions. If an exemption status	2448
changes during a tax year, the procedure for the apportionment of	2449
the taxes for that year is the same as in the case of other	2450
changes in tax exemption status during the year.	2451

(E) If the board of county commissioners is not required by	2452
this section to notify the board of education of the board of	2453
county commissioners' intent to declare improvements to be a	2454
public purpose, the board of county commissioners shall comply	2455
with the notice requirements imposed under section 5709.83 of the	2456
Revised Code before taking formal action to adopt the resolution	2457
making that declaration, unless the board of education has adopted	2458
a resolution under that section waiving its right to receive such	2459
a notice.	2460

(F) The county, not later than fifteen days after the	2461
adoption of a resolution under this section, shall submit to the	2462
director of development a copy of the resolution. On or before the	2463
thirty-first day of March of each year, the county shall submit a	2464
status report to the director of development. The report shall	2465
indicate, in the manner prescribed by the director, the progress	2466
of the project during each year that an exemption remains in	2467
effect, including a summary of the receipts from service payments	2468
in lieu of taxes; expenditures of money from funds created under	2469
section 5709.75 of the Revised Code; a description of the public	2470
infrastructure improvements and housing renovations financed with	2471
such expenditures; and a quantitative summary of changes in	2472
employment and private investment resulting from each project.	2473

(G) Nothing in this section shall be construed to prohibit a	2474
board of county commissioners from declaring to be a public	2475
purpose improvements with respect to more than one parcel.	2476

Sec. 5709.79.  A board of county commissioners that adopts a	2477
resolution under section 5709.78 of the Revised Code shall in the	2478
resolution require that the owner of the improvement make annual	2479
service payments in lieu of taxes to the county treasurer on or	2480
before the final dates for payment of real property taxes. Each	2481
such payment shall be charged and collected in the same manner and	2482
in the same amount as the real property taxes that would have been	2483
charged and payable against the improvement if its value were not	2484
exempt from taxation. If any reduction in the levies otherwise	2485
applicable to the improvement is made by the county budget	2486
commission under section 5705.31 of the Revised Code, the amount	2487
of the service payment in lieu of taxes shall be calculated as if	2488
the reduction in levies had not been made.	2489

The county shall not require the owner to make annual service	2490
payments in lieu of taxes pursuant to this section after the date	2491
on which one of the following occurs:	2492

(A) If bonds or notes were not issued under section 307.082	2493
or 5709.81 of the Revised Code for any public infrastructure	2494
improvements benefiting the parcel on which the improvement is	2495
located, or for any housing renovations within an incentive	2496
district, and if service payments were not pledged pursuant to	2497
division (B) of section 5709.81 of the Revised Code, the date the	2498
county has collected sufficient money in the applicable account of	2499
the redevelopment tax equivalent fund to pay the cost of	2500
constructing or repairing the public infrastructure improvements	2501
designated in, or the housing renovations authorized by, the	2502
resolution adopted under section 5709.78 of the Revised Code;	2503

(B) If service payments were pledged under division (B) of	2504
section 5709.81 of the Revised Code to secure payment of any	2505
obligation issued to finance the public infrastructure improvement	2506
and housing renovations, the date the purposes for which the	2507
payments were pledged are paid in full;	2508

(C) If bonds or notes were issued under section 307.082 or	2509
5709.81 of the Revised Code, the date the interest on and	2510
principal of such bonds and notes have been paid in full.	2511

Money collected as service payments in lieu of taxes shall be	2512
distributed at the same time and in the same manner as real	2513
property tax payments except that. However, subject to section	2514
5709.914 of the Revised Code, the entire amount so collected shall	2515
be distributed to the county in which the parcel is located. The	2516
county treasurer shall maintain a record of the service payments	2517
in lieu of taxes made for each parcel. If a parcel upon which	2518
moneys are collected as service payments in lieu of taxes is	2519
annexed to a municipal corporation, the service payments shall	2520
continue to be collected and distributed to the county until the	2521
date described in division (A), (B), or (C) of this section.	2522

Nothing in this section or section 5709.78 of the Revised	2523
Code affects the taxes levied against that portion of the value of	2524
any parcel that is not exempt from taxation.	2525

Sec. 5709.91.  Service payments in lieu of taxes required	2526
under sections 725.04, 5709.42, 5709.74, and 5709.79 of the	2527
Revised Code, and service charges in lieu of taxes required under	2528
sections 1728.11 and 1728.111 of the Revised Code, shall be	2529
treated in the same manner as taxes for all purposes of the lien	2530
described in section 323.11 of the Revised Code, including but not	2531
limited to, the priority and enforcement of the lien and the	2532
collection of the service payments or service charges secured by	2533
the lien.	2534

Sec. 5709.911.  (A)(1) A municipal corporation, township, or	2535
county that has enacted an ordinance or resolution under section	2536
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code or that	2537
has entered into an agreement referred to in section 725.02 or	2538
1728.07 of the Revised Code may file an application for exemption	2539
under those sections in the same manner as other real property tax	2540
exemptions, notwithstanding the indication in division (A) of	2541
section 5715.27 of the Revised Code that the owner of the property	2542
may file the application.	2543

(2) Except as provided in division (B) of this section, if	2544
the application for exemption under section 725.02, 1728.10,	2545
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code is filed	2546
by a municipal corporation, township, or county and more than one	2547
real property tax exemption applies by law to the property or a	2548
portion of the property, both of the following apply:	2549

(a) An exemption granted under section 725.02, 1728.10,	2550
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code shall be	2551
subordinate to an exemption with respect to the property or	2552
portion of the property granted under any other provision of the	2553
Revised Code.	2554

(b) Neither service payments in lieu of taxes under section	2555
725.04, 5709.42, 5709.74, or 5709.79 of the Revised Code, nor	2556
service charges in lieu of taxes under section 1728.11 or 1728.111	2557
of the Revised Code, shall be required with respect to the	2558
property or portion of the property that is exempt from real	2559
property taxes under that other provision of the Revised Code	2560
during the effective period of the exemption.	2561

(B)(1) If the application for exemption under section 725.02,	2562
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	2563
is filed by the owner of the property or by a municipal	2564
corporation, township, or county with the owner's written consent	2565
attached to the application, and if more than one real property	2566
tax exemption applies by law to the property or a portion of the	2567
property, no other exemption shall be granted for the portion of	2568
the property already exempt under section 725.02, 1728.10,	2569
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code unless	2570
the municipal corporation, township, or county that enacted the	2571
authorizing ordinance or resolution for the earlier exemption	2572
provides its duly authorized written consent to the subsequent	2573
exemption by means of a duly enacted ordinance or resolution.	2574

(2) If the application for exemption under section 725.02,	2575
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	2576
is filed by a municipal corporation, township, or county and	2577
approved by the tax commissioner, if the owner of the property	2578
subsequently provides written consent to the exemption and the	2579
consent is filed with the tax commissioner, and if more than one	2580
real property tax exemption applies by law to the property or a	2581
portion of the property, no other exemption shall be granted for	2582
the portion of the property already exempt under section 725.02,	2583
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	2584
unless the municipal corporation, township, or county that enacted	2585
the authorizing ordinance or resolution for the earlier exemption	2586
provides its duly authorized written consent to the subsequent	2587
exemption by means of a duly enacted ordinance or resolution.	2588

(C)(1) After the tax commissioner has approved or partially	2589
approved an application for exemption filed by or with the consent	2590
of a property owner under the circumstances described in division	2591
(B)(1) of this section, the municipal corporation, township,	2592
county, or property owner shall file a notice with the county	2593
recorder for the county in which the property is located that	2594
clearly identifies the property and the owner of the property and	2595
states that the property, regardless of future use or ownership,	2596
remains liable for any service payments or service charges	2597
required by the exemption until the terms of the exemption have	2598
been satisfied, unless the municipal corporation, township, or	2599
county consents to the subsequent exemption and relinquishes its	2600
right to collect the service payments or service charges as	2601
provided in division (B)(1) of this section. The county recorder's	2602
office shall charge a fee of fourteen dollars to record the	2603
notice, the proceeds of which shall be retained by the county.	2604

(2) If a property owner subsequently provides written consent	2605
to an exemption under the circumstances described in division	2606
(B)(2) of this section, the municipal corporation, township,	2607
county, or property owner shall file notice with the county	2608
recorder for the county in which the property is located that	2609
clearly identifies the property and the owner of the property and	2610
states that the property, regardless of future use or ownership,	2611
remains liable for any service payments or service charges	2612
required by the exemption until the terms of the exemption have	2613
been satisfied, unless the municipal corporation, township, or	2614
county consents to the subsequent exemption and relinquishes its	2615
right to collect the service payments or service charges as	2616
provided in division (B)(2) of this section. The county recorder's	2617
office shall charge a fee of fourteen dollars to record the	2618
notice, the proceeds of which shall be retained by the county.	2619

(D) Upon filing of the notice with the county recorder, the	2620
provisions of division (B) of this section are binding on all	2621
future owners of the property or portion of the property,	2622
regardless of how the property is used. Failure to file the notice	2623
with the county recorder relieves future owners of the property	2624
from the obligation to make service payments in lieu of taxes	2625
under section 725.04, 5709.42, 5709.74, or 5709.79 of the Revised	2626
Code or service charges in lieu of taxes under section 1728.11 or	2627
1728.111 of the Revised Code, if the property or a portion of the	2628
property later qualifies for exemption under any other provision	2629
of the Revised Code. Failure to file the notice does not, however,	2630
relieve the owner of the property, at the time the application for	2631
exemption is filed, from making those payments or charges.	2632

Sec. 5709.912.  The tax commissioner may, in accordance with	2633
section 5703.14 of the Revised Code, adopt rules to implement	2634
sections 5709.91 and 5709.911 of the Revised Code.	2635

Sec. 5709.913.  (A) As used in this section:

2636

(1) "Base real property" means the land, structures and	2637
buildings, or portions of structures and buildings, that existed,	2638
and in the condition in which they existed, for the tax year in	2639
which the ordinance or resolution creating the incentive district	2640
referred to in division (B) of this section was enacted or	2641
adopted, as reflected in the exempt tax list or the general tax	2642
list and duplicate of real and public utility property.	2643

(2) "Sexennial reappraisal and triennial update" means the	2644
reappraisal and update referred to in section 5715.24 of the	2645
Revised Code.	2646

(B) This section applies to any parcel of real property that	2647
is located within an incentive district created by a municipal	2648
corporation or township under section 5709.40 or 5709.73 of the	2649
Revised Code and concerning which the municipal corporation or	2650
township applied for an exemption from taxation on behalf of the	2651
property owner under section 5709.911 of the Revised Code.	2652

(C) Each time a county auditor's sexennial reappraisal or	2653
triennial update of the assessed value of a parcel of real	2654
property to which this section applies results in an increase in	2655
such assessed value, the county auditor shall determine the	2656
following amounts:	2657

(1) The amount of the increase in assessed value that is	2658
attributable to the base real property;	2659

(2) The amount determined under division (C)(1) of this	2660
section multiplied by the percentage of improvements in the	2661
incentive district to be exempted from taxation under section	2662
5709.40 or 5709.73 of the Revised Code, as applicable;	2663

(3) The product of the amount calculated under division	2664
(C)(2) of this section multiplied by the rate of the taxes levied	2665
by the county within the ten-mill limitation the proceeds of which	2666
are deposited in the county general fund;	2667

(4) The product of the amount calculated under division	2668
(C)(3) of this section multiplied by one-half.	2669

(D) For any tax year that the owner of a parcel of real	2670
property referred to in division (B) of this section is required	2671
to make service payments in lieu of taxes under section 5709.42 or	2672
5709.74 of the Revised Code, a portion of the total amount of	2673
payments made for the year equal to the amount calculated under	2674
division (C)(4) of this section shall be distributed to the county	2675
treasury to the credit of the county general fund in lieu of	2676
distribution to the municipal public improvement tax increment	2677
equivalent fund or the township public improvement tax increment	2678
equivalent fund, as applicable. If the service payments for the	2679
year are paid in two installments, the required distribution to	2680
the county treasury also shall be made in two installments.	2681

(E)(1) Division (D) of this section does not apply if the	2682
municipal corporation or township enters into an agreement with	2683
the county that provides that such division does not apply. The	2684
agreement may provide for payments to the county by the municipal	2685
corporation or township.	2686

(2) Upon entering into an agreement under division (E)(1) of	2687
this section, the municipal corporation or township shall provide	2688
written notice of it to the county auditor of the county that is a	2689
party to the agreement and the tax commissioner.	2690

(F) With respect to a parcel of real property to which this	2691
section applies, the tax commissioner shall notify the county	2692
auditor of the county in which the parcel is located when a	2693
municipal corporation or township has applied for an exemption	2694
from taxation on behalf of the property owner and the exemption	2695
has been granted under section 5715.27 of the Revised Code.	2696

Sec. 5709.914.  (A) As used in this section:

2697

(1) "Base real property" means the land, structures and	2698
buildings, or portions of structures and buildings, that existed,	2699
and in the condition in which they existed, for the tax year in	2700
which the resolution creating the incentive district referred to	2701
in division (B) of this section was adopted, as reflected in the	2702
exempt tax list or the general tax list and duplicate of real and	2703
public utility property.	2704

(2) "Sexennial reappraisal and triennial update" means the	2705
reappraisal and update referred to in section 5715.24 of the	2706
Revised Code.	2707

(B) This section applies to any parcel of real property that	2708
is located within an incentive district created by a county under	2709
section 5709.78 of the Revised Code and concerning which the	2710
county applied for an exemption from taxation on behalf of the	2711
property owner under section 5709.911 of the Revised Code.	2712

(C) Each time a county auditor's sexennial reappraisal or	2713
triennial update of the assessed value of a parcel of real	2714
property to which this section applies results in an increase in	2715
such assessed value, the county auditor shall determine the	2716
following amounts:	2717

(1) The amount of the increase in assessed value that is	2718
attributable to the base real property;	2719

(2) The amount determined under division (C)(1) of this	2720
section multiplied by the percentage of improvements in the	2721
incentive district to be exempted from taxation under section	2722
5709.78 of the Revised Code;	2723

(3) The product of the amount calculated under division	2724
(C)(2) of this section multiplied by the rate of the taxes levied	2725
within the ten-mill limitation by the township in which the parcel	2726
is located the proceeds of which are deposited in the general fund	2727
of the township;	2728

(4) The product of the amount calculated under division	2729
(C)(3) of this section multiplied by one-half.	2730

(D) For any tax year that the owner of a parcel of real	2731
property referred to in division (B) of this section is required	2732
to make service payments in lieu of taxes under section 5709.79 of	2733
the Revised Code, a portion of the total amount of payments made	2734
for the year equal to the amount calculated under division (C)(4)	2735
of this section shall be distributed to the general fund of the	2736
township in which the parcel is located in lieu of distribution to	2737
the county redevelopment tax equivalent fund. If the service	2738
payments for the year are paid in two installments, the required	2739
distribution to the general fund of the township also shall be	2740
made in two installments.	2741

(E)(1) Division (D) of this section does not apply if the	2742
county enters into an agreement with the township that provides	2743
that such division does not apply. The agreement may provide for	2744
payments to the township by the county.	2745

(2) Upon entering into an agreement under division (E)(1) of	2746
this section, the board of county commissioners of the county	2747
shall provide written notice of it to the county auditor and the	2748
tax commissioner.	2749

(F) With respect to a parcel of real property to which this	2750
section applies, the tax commissioner shall notify the county	2751
auditor of the county in which the parcel is located when the	2752
county has applied for an exemption from taxation on behalf of the	2753
property owner and the exemption has been granted under section	2754
5715.27 of the Revised Code.	2755

Section 2. That existing sections 109.42, 122.18, 122.65,	2756
5709.40, 5709.42, 5709.62, 5709.63, 5709.631, 5709.632, 5709.73,	2757
5709.74, 5709.77, 5709.78, and 5709.79 of the Revised Code are	2758
hereby repealed.	2759

Section 3. That Section 2 of Sub. S.B. 186 of the 123rd	2760
General Assembly is hereby repealed.	2761

Section 4. It is the intent of Section 3 of this act to	2762
prevent the repeal of sections 122.13, 122.131, 122.132, 122.133,	2763
122.134, 122.135, and 122.136 of the Revised Code that was to have	2764
taken effect December 31, 2004, and thereby to remove the	2765
limitation imposed by such repeal upon the continued existence of	2766
those sections. This intent is not affected by the rule of	2767
statutory interpretation contained in section 1.57 of the Revised	2768
Code.	2769

Section 5. That Sections 38, 38.18, and 38.20 of Am. Sub.	2770
H.B. 95 of the 125th General Assembly be amended to read as	2771
follows:	2772

Sec. 38. DEV DEPARTMENT OF DEVELOPMENT

2773

General Revenue Fund

2774

General Services Fund Group

2800

Federal Special Revenue Fund Group

2806

State Special Revenue Fund Group

2821

Facilities Establishment Fund Group

2839

Clean Ohio Revitalization Fund

2849

Job Development Initiatives Fund

2852

Sec. 38.18. ECONOMIC DEVELOPMENT FINANCING OPERATING

2860

The foregoing appropriation item 195-625, Economic	2861
Development Financing Operating, shall be used for the operating	2862
expenses of financial assistance programs authorized under Chapter	2863
166. of the Revised Code and under sections 122.43 and 122.45 of	2864
the Revised Code.	2865

VOLUME CAP ADMINISTRATION

2866

The foregoing appropriation item 195-654, Volume Cap	2867
Administration, shall be used for expenses related to the	2868
administration of the Volume Cap Program. Revenues received by the	2869
Volume Cap Administration Fund (Fund 617) shall consist of	2870
application fees, forfeited deposits, and interest earned from the	2871
custodial account held by the Treasurer of State.	2872

UNIVERSAL SERVICE FUND

2873

The foregoing appropriation item 195-659, Universal Service,	2874
shall be used to provide payments to regulated electric utility	2875
companies for low-income customers enrolled in Percentage of	2876
Income Payment Plan (PIPP) electric accounts, to fund targeted	2877
energy efficiency and customer education services to PIPP	2878
customers, and to cover the department's administrative costs	2879
related to the Universal Service Fund Programs.	2880

ENERGY EFFICIENCY REVOLVING LOAN FUND

2881

The foregoing appropriation item 195-660, Energy Efficiency	2882
Revolving Loan, shall be used to provide financial assistance to	2883
customers for eligible energy efficiency projects for residential,	2884
commercial and industrial business, local government, educational	2885
institution, nonprofit, and agriculture customers, and to pay for	2886
the program's administrative costs as provided in the Revised Code	2887
and rules adopted by the Director of Development.	2888

INDUSTRIAL SITE IMPROVEMENTS

2889

Notwithstanding Chapter 122. of the Revised Code, $5,000,000	2890
in cash shall be transferred in fiscal year 2005 from the Liquor	2891
Control Fund (Fund 043) to the Industrial Site Improvement Fund	2892
(Fund 5AR). Moneys in appropriation item 195-674, Industrial Site	2893
Improvements, shall be used to make grants to eligible counties	2894
for the improvement of commercial or industrial areas within those	2895
counties under section 122.951 of the Revised Code.	2896

The Department of Development's use of the profits from the	2897
sale of spirituous liquor for the Industrial Site Improvements	2898
appropriation item is in addition to the Department's use of up to	2899
$45 million of those moneys pursuant to section 166.11 of the	2900
Revised Code.	2901

GLOBAL ANALYST SETTLEMENT AGREEMENTS PAYMENTS

2902

All payments received by the state pursuant to a series of	2903
settlements with ten brokerage firms reached with the United	2904
States Securities and Exchange Commission, the National	2905
Association of Securities Dealers, the New York Stock Exchange,	2906
the New York Attorney General, and other state regulators,	2907
(henceforth referred to as the "Global Analysts Settlement	2908
Agreements"), shall be deposited into the state treasury to the	2909
credit of the Economic Development Contingency Fund (Fund 5Y6),	2910
which is hereby created in the state treasury. The fund shall be	2911
used by the Director of Development to support economic	2912
development projects for which appropriations would not otherwise	2913
be available, and shall be subject to the submission of a request	2914
to the Controlling Board by the Director outlining the planned use	2915
of the funds, and the subsequent approval of the request by the	2916
Controlling Board.	2917

Sec. 38.20. CLEAN OHIO OPERATING EXPENSES

2918

The foregoing appropriation item 195-663, Clean Ohio	2919
Operating, shall be used by the Department of Development in	2920
administering sections 122.65 to 122.658 of the Revised Code.	2921

INVESTMENT IN TRAINING EXPANSION

2922

The foregoing appropriation item 195-667, Investment in	2923
Training Expansion, shall be used for the same purposes and in the	2924
same manner as specified in Section 38.09 of Am. Sub. H.B. 95 of	2925
the 125th General Assembly.	2926

WORKER GUARANTEE PROGRAM

2927

The foregoing appropriation item 195-668, Worker Guarantee	2928
Program, shall be used for the Worker Guarantee Program.	2929

Benefited employers must create at least 100 high-paying,	2930
full-time jobs over a three-year period and must demonstrate prior	2931
to the commitment of state funds that the availability of those	2932
skilled workers is a major factor in the employer's decision to	2933
locate or expand in Ohio. Activities eligible for funding through	2934
the Worker Guarantee Program include job assessment services,	2935
screening and testing of potential employees, customized training	2936
activities, and any other training or related service determined	2937
by the Director.	2938

A local workforce development service provider may include,	2939
but is not limited to, a community college, technical or	2940
vocational school, one-stop center, or any other entity designated	2941
by the Director of Development, to provide services under the	2942
program.	2943

State matching funds totaling one-third of a project's cost	2944
shall be provided for each approved project when an employer and	2945
any local workforce development service provider, in conjunction	2946
with the local community, contracts with the Department of	2947
Development to provide services under the program. The employer	2948
and the local community each shall provide matching funds totaling	2949
one-third of a project's cost, and each portion of the matching	2950
funds shall be equal to state funding, which also shall be	2951
one-third of a project's cost.	2952

The state shall count in-kind contributions when determining	2953
a contribution from entities associated with the local community.	2954

The Director of Development, in accordance with Chapter 119.	2955
of the Revised Code, shall adopt, and may amend or rescind, rules	2956
the Director finds necessary for the implementation and successful	2957
operation of the Worker Guarantee Program.	2958

WRIGHT OPERATING GRANTS

2959

The foregoing appropriation item 195-669, Wright Operating	2960
Grants, shall be used to provide support to the	2961
nonbioscience-oriented Wright Centers and Wright Capital Projects	2962
funded by the Board of Regents appropriation item CAP-068, Third	2963
Frontier, created by Am. Sub. S.B. 261 of the 124th General	2964
Assembly. Funding shall be awarded based on criteria established	2965
by the Department of Development consistent with the intent of the	2966
program. Prior to release of funds from appropriation item	2967
195-669, Wright Operating Grants, each grant award shall have been	2968
recommended for funding by the Third Frontier Commission and shall	2969
have obtained approval from the Controlling Board.	2970

Section 6. That existing Sections 38, 38.18, and 38.20 of Am.	2971
Sub. H.B. 95 of the 125th General Assembly are hereby repealed.	2972

Section 7. (A) Notwithstanding division (A) of section 169.05	2973
of the Revised Code, upon the request of the Director of Budget	2974
and Management, the Director of Commerce, prior to June 30, 2005,	2975
shall transfer to the Job Development Initiatives Fund (Fund 5AD)	2976
up to $25,800,000 of the unclaimed funds that have been reported	2977
by the holders of unclaimed funds as provided by section 169.05 of	2978
the Revised Code, irrespective of the allocation of the unclaimed	2979
funds under that section.	2980

(B) On July 1, 2004, or as soon thereafter as possible, upon	2981
the request of the Director of Budget and Management, the Director	2982
of Commerce shall transfer $5,000,000 from the Liquor Control Fund	2983
(Fund 043) to the Industrial Site Improvement Fund (Fund 5AR).	2984
These transfers are to be made in addition to the specified	2985
allocations of the liquor profits under Chapter 4301. of the	2986
Revised Code.	2987

Section 8. (A) The Governor is hereby authorized to execute a	2988
deed in the name of the state, conveying to the Board of County	2989
Commissioners of Hamilton County and its successors and assigns	2990
all of the state's right, title, and interest in the following	2991
described real estate:	2992

1916 Central Parkway, Cincinnati, Ohio.

2993

(B) Consideration for the conveyance of the real estate	2994
described in division (A) of this section is the purchase price of	2995
three hundred thousand dollars.	2996

(C) Upon payment of the purchase price, the Auditor of State,	2997
with the assistance of the Attorney General, shall prepare a deed	2998
to the real estate described in division (A) of this section. The	2999
deed shall state the consideration. The deed shall be executed by	3000
the Governor in the name of the state, countersigned by the	3001
Secretary of State, sealed with the Great Seal of the State,	3002
presented in the Office of the Auditor of State for recording, and	3003
delivered to the Board of County Commissioners of Hamilton County.	3004
The Board of Commissioners of Hamilton County shall present the	3005
deed for recording in the office of the Hamilton County Recorder.	3006

(D) Notwithstanding sections 4141.11 and 4141.31 of the	3007
Revised Code, the net proceeds of the conveyance of the real	3008
estate described in division (A) of this section shall be	3009
deposited to the credit of the Unemployment Compensation Fund	3010
created by division (A) of section 4141.09 of the Revised Code.	3011

(E) The Hamilton County Board of County Commissioners shall	3012
pay the costs of the conveyance of the real estate described in	3013
division (A) of this section.	3014

(F) This section shall expire one year after its effective	3015
date.	3016

Section 9. The amendment made to section 122.18 of the	3017
Revised Code by this act is in support of Ohio's effort to attract	3018
the NASA Shared Services Facility to this state. It is expected	3019
that appropriations in support of the payments to be made under	3020
division (D)(3) of section 122.18 of the Revised Code, as amended	3021
by this act, with respect to that facility will be necessary	3022
commencing in state fiscal year 2006 and will be made from moneys	3023
of this state that were not raised by taxation, including profits	3024
on the sale of spirituous liquor.	3025

Section 10. (A) Sections 5709.91, 5709.911, and 5709.912 of	3026
the Revised Code, as enacted by this act, apply to applications	3027
for exemption that are pending on, or are filed on or after, the	3028
effective date of this section.	3029

(B) Any application for exemption under section 725.02,	3030
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	3031
that was approved prior to the effective date of this section	3032
shall be considered to have been granted subject to the	3033
limitations set forth in division (A) of section 5709.911 of the	3034
Revised Code, as enacted by this act. These applications may, but	3035
are not required to, be re-filed with the tax commissioner within	3036
ninety days after the effective date of this section, although the	3037
failure to re-file an application does not affect the continuing	3038
validity of the exemption. Upon receipt of any such application,	3039
the tax commissioner shall expeditiously approve the application	3040
in accordance with sections 5709.91, 5709.911, and 5709.912 of the	3041
Revised Code, as enacted by this act. The tax commissioner's	3042
review of these applications shall be ministerial and shall have	3043
the same effect and effective date as the original approval,	3044
subject to divisions (A)(2), (B), (C), and (D) of section 5709.911	3045
of the Revised Code, as enacted by this act.	3046

If an application for exemption under section 725.02,	3047
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	3048
was filed by the owner of the property and approved prior to the	3049
effective date of this section, the municipal corporation,	3050
township, county, or current owner of the property may file the	3051
notice described in division (C) of section 5709.911 of the	3052
Revised Code, as enacted by this act. Upon filing of the notice	3053
with the county recorder, the property remains liable for any	3054
service payments or service charges required by the exemption	3055
until the terms of the exemption have been satisfied, unless the	3056
municipal corporation, township, or county consents to a	3057
subsequent exemption and relinquishes its right to collect the	3058
service payments or service charges as provided in division (B)(1)	3059
of section 5709.911 of the Revised Code, as enacted by this act.	3060

Section 11. (A) Until June 30, 2005, a single county shall be	3061
designated a local area for purposes of Chapter 6301. of the	3062
Revised Code if the county satisfies all of the following	3063
criteria:	3064

(1) The board of county commissioners requests designation as	3065
a local area under Chapter 6301. of the Revised Code.	3066

(2) The county has a minimum population of one hundred	3067
seventy-five thousand, based on the most recent decennial census.	3068

(3) Prior to the effective date of this section, the county	3069
had not entered into partnership with another political	3070
subdivision for the purpose of being designated a local area under	3071
Chapter 6301. of the Revised Code.	3072

(B) The Department of Job and Family Services and the State	3073
Workforce Policy Board shall make adjustments as necessary in	3074
order to effectuate the provisions of this section.	3075

Section 12.  Section 5709.913 of the Revised Code does not	3076
apply with respect to a parcel of real property to which all of	3077
the following apply:	3078

(A) The parcel is located in an incentive district created by	3079
a municipal corporation under section 5709.40 of the Revised Code	3080
before the effective date of this section;	3081

(B) Not less than ninety per cent of the area comprising the	3082
incentive district is or will be devoted exclusively for	3083
residential use;	3084

(C) Prior to the creation of the incentive district in which	3085
the parcel is located but not earlier than 1999, the land	3086
comprising the incentive district was valued for real property tax	3087
purposes at its current agricultural use valuation under section	3088
5713.31 of the Revised Code.	3089

Section 13. The notification and hearing requirements with	3090
respect to incentive districts established in sections 5709.40,	3091
5709.73, and 5709.78 of the Revised Code by this act do not apply	3092
to any ordinance or resolution establishing an incentive district	3093
that was enacted or adopted prior to the effective date of this	3094
act.	3095

Section 14.  Section 109.42 of the Revised Code is presented	3096
in this act as a composite of the section as amended by Am. Sub.	3097
H.B. 490 of the 124th General Assembly and Section 3 of Am. Sub.	3098
S.B. 5 and Section 1 of Sub. S.B. 50, both of the 125th General	3099
Assembly. Sections 5709.62 and 5709.63 of the Revised Code are	3100
presented in this act as a composite of those sections as amended	3101
by both Sub. H.B. 127 and Am. Sub. S.B. 82 of the 125th General	3102
Assembly. The General Assembly, applying the principle stated in	3103
division (B) of section 1.52 of the Revised Code that amendments	3104
are to be harmonized if reasonably capable of simultaneous	3105
operation, finds that the composites are the resulting versions of	3106
the sections in effect prior to the effective date of the sections	3107
as presented in this act.	3108

Section 15. This act is hereby declared to be an emergency	3109
measure necessary for the immediate preservation of the public	3110
peace, health, and safety. The reason for such necessity is that	3111
immediate action is required to promote and ensure a positive	3112
economy for the citizens of this state. Therefore this act shall	3113
go into immediate effect.	3114