As Passed by the Senate

126th General Assembly
Regular Session
2005-2006
Am. Sub. H. B. No. 385


Representatives Brinkman, Seitz, Law, Schaffer, Webster, Wolpert, Domenick, Fende, Chandler, Daniels, McGregor, J., Combs, Barrett, Blessing, Calvert, Carano, Cassell, Coley, Collier, Distel, Evans, C., Flowers, Hartnett, Martin, McGregor, R., Patton, T., Perry, Raga, Reidelbach, Sayre, Taylor, Uecker, Wagner, Yuko 

Senators Niehaus, Schuring, Kearney, Grendell, Padgett, Roberts, Schuler, Clancy 

A BILL
To amend sections 148.04, 148.06, 305.11, 504.11, 1
505.172, 505.375, 505.391, 505.94, 515.01, 2
5705.10, 5705.35, 5705.36, 5747.51, and 5747.62 3
and to enact sections 504.021 and 5705.132 of the 4
Revised Code to make changes in various laws 5
pertaining to townships, to permit written 6
distribution of records, in lieu of reading the 7
previous proceedings' record, at a session of the 8
board of county commissioners, and to permit 9
townships and municipal corporations to directly 10
form fire and ambulance districts.11


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

       Section 1. That sections 148.04, 148.06, 305.11, 504.11, 12
505.172, 505.375, 505.391, 505.94, 515.01, 5705.10, 5705.35, 13
5705.36, 5747.51, and 5747.62 be amended and sections 504.021 and 14
5705.132 of the Revised Code be enacted to read as follows:15

       Sec. 148.04.  (A) The Ohio public employees deferred16
compensation board shall initiate, plan, expedite, and, subject to 17
an appropriate assurance of the approval of the internal revenue 18
service, promulgate and offer to all eligible employees, and 19
thereafter administer on behalf of all participating employees and 20
continuing members, and alter as required, a program for deferral 21
of compensation, including a reasonable number of options to the 22
employee for the investment of deferred funds, including life 23
insurance, annuities, variable annuities, pooled investment funds 24
managed by the board, or other forms of investment approved by the 25
board, always in such form as will assure the desired tax 26
treatment of such funds. The members of the Ohio public employees 27
deferred compensation board are the trustees of any deferred funds 28
and shall discharge their duties with respect to the funds solely 29
in the interest of and for the exclusive benefit of participating 30
employees, continuing members, and their beneficiaries. With 31
respect to such deferred funds, section 148.09 of the Revised Code 32
shall apply to claims against participating employees or 33
continuing members and their employers.34

       (B) Every employer of an eligible employee shall contract35
with suchthe employee upon the employee's application for36
participation in a deferred compensation program offered by the 37
board. Every retirement system serving an eligible employee shall 38
serve as collection agent for compensation deferred by any of its 39
members and account for and deliver such sums to the board.40

       (C) The board shall, subject to any applicable contract41
provisions, undertake to obtain as favorable conditions of tax42
treatment as possible, both in the initial programs and any43
permitted alterations thereofof them or additions theretoto 44
them, as to such matters as terms of distribution, designation of 45
beneficiaries, withdrawal upon disability, financial hardship, or 46
termination of public employment, and other optional provisions.47

       (D) In no event shall the total of the amount of deferred48
compensation to be set aside under a deferred compensation program 49
and the employee's nondeferred income for any year exceed the 50
total annual salary or compensation under the existing salary51
schedule or classification plan applicable to suchthe employee in52
suchthat year.53

       Such a deferred compensation program shall be in addition to 54
any retirement or any other benefit program provided by law for 55
employees of this state. The board shall adopt rules pursuant to 56
Chapter 119. of the Revised Code to provide any necessary 57
standards or conditions for the administration of its programs, 58
including any limits on the portion of a participating employee's 59
compensation that may be deferred in order to avoid adverse 60
treatment of the program by the internal revenue service or the 61
occurrence of deferral, withholding, or other deductions in excess 62
of the compensation available for any pay period.63

       Any income deferred under such a plan shall continue to be64
included as regular compensation for the purpose of computing the65
contributions to and benefits from the retirement system of such66
employee. Any sum so deferred shall not be included in the67
computation of any federal and state income taxes withheld on68
behalf of any such employee.69

       (E) This section does not limit the authority of any70
municipal corporation, county, township, park district,71
conservancy district, sanitary district, health district, public72
library, county law library, public institution of higher73
education, or school district to provide separate authorized plans 74
or programs for deferring compensation of their officers and 75
employees in addition to the program for the deferral of76
compensation offered by the board. Any municipal corporation, 77
township, public institution of higher education, or school 78
district that offers such plans or programs shall include a 79
reasonable number of options to its officers or employees for the 80
investment of the deferred funds, including annuities, variable 81
annuities, regulated investment trusts, or other forms of 82
investment approved by the municipal corporation, township, public83
institution of higher education, or school district, that will 84
assure the desired tax treatment of the funds.85

       Sec. 148.06.  As used in this section:86

       (A) "Government unit" means a county, township, park district 87
of any kind, conservancy district, sanitary district, health 88
district, public library district, or county law library.89

       (B) "Governing board" means, in the case of the county, the 90
board of county commissioners; in the case of a township, the91
board of township trustees; in the case of a park district, the92
board of park commissioners; in the case of a conservancy93
district, the district's board of directors; in the case of a94
sanitary district, the district's board of directors; in the case95
of a health district, the board of health; in the case of a public 96
library district, the board of library trustees; and in the case 97
of a county law library, the board of trustees of the law library 98
association.99

       In addition to the program of deferred compensation that may 100
be offered under this chapter, a governing board may offer to all 101
of the officers and employees of the government unit not to exceed 102
two additional programs for deferral of compensation designed for 103
favorable tax treatment of the compensation so deferred. Any such 104
program shall include a reasonable number of options to the 105
officer or employee for the investment of the deferred funds, 106
including annuities, variable annuities, regulated investment 107
trusts, or other forms of investment approved by the governing 108
board, that will assure the desired tax treatment of the funds.109

       Any income deferred under such a plan shall continue to be110
included as regular compensation for the purpose of computing the111
contributions to and benefits from the officer's or employee's112
retirement system but shall not be included in the computation of113
any federal and state income taxes withheld on behalf of any such114
employee.115

       Sec. 305.11.  Immediately upon the opening of each day's 116
session of the board of county commissioners, the records of the 117
proceedings of the session of the previous day shall be read, or 118
provided to each commissioner in written form, by the clerk of the 119
board, and, if correct, approved and signed by the commissioners. 120
When the board is not in session, the record of proceedings shall 121
be kept in the county auditor's office or, if the county has a 122
full-time clerk, in the county commissioners' office, open at all 123
proper times to public inspection. It shall be certified by the 124
president and clerk of the board, and shall be received as 125
evidence in every court in the state.126

       Sec. 504.021. As used in this chapter, except for its use in 127
sections 504.01 and 504.02 of the Revised Code, a "board of 128
township trustees" means only a board of township trustees of a 129
township that adopts a limited home rule government under this 130
chapter.131

       Sec. 504.11.  (A) The vote on the question of passage of a132
resolution provided for in section 504.10 of the Revised Code or a133
motion related to that resolution shall be taken by yeas and nays134
and entered on the journal, and the resolution or motion shall not135
be passed without concurrence of a majority of all members of the136
board of township trustees, except that each emergency resolution137
under that section shall require the affirmative vote of all of138
the members of the board for its enactment. If an emergency139
resolution fails to receive the required vote for passage as an140
emergency measure but receives the necessary majority for passage141
as a nonemergency resolution, it shall be considered passed as a142
nonemergency resolution. Except as otherwise provided in division143
(B) of this section, a resolution shall become effective thirty144
days after it is filed with the township fiscal officer. Each 145
emergency resolution shall determine that the resolution is146
necessary for the immediate preservation of the public peace,147
health, safety, or welfare and shall contain a statement of the148
necessity for the emergency. Each resolution shall be149
authenticated by the signature of the township fiscal officer, but 150
the failure or refusal of the fiscal officer to sign a resolution 151
shall not invalidate an otherwise properly enacted resolution.152

       (B) Each resolution appropriating money, submitting a153
question to the electorate, determining to proceed with an154
election, or providing for the approval of a revision,155
codification, recodification, or rearrangement of resolutions, or156
publication of resolutions in book form, and any emergency157
resolution, shall take effect, unless a later time is specified in158
the resolution, ten days after it is filed with the township 159
fiscal officer. Emergency resolutions shall take effect 160
immediately.161

       (C) Each resolution shall be recorded in a book, or other162
record prescribed by the board, established and maintained for163
that purpose. The township fiscal officer or a duly authorized 164
deputy to the fiscal officer shall, upon the request of any person 165
and upon the payment of a fee established by the board, certify 166
true copies of any resolution, and these certified copies shall be 167
admissible as evidence in any court.168

       (D) The procedures provided in this section apply only to169
resolutions adopted pursuant to a township's limited home rule170
powers as authorized by this chapter.171

       Sec. 505.172.  (A) As used in this section, "law enforcement 172
officer" means a sheriff, deputy sheriff, constable, police 173
officer of a township or joint township police district, marshal, 174
deputy marshal, or municipal police officer.175

       (B) Except as otherwise provided in this section and section 176
505.17 of the Revised Code, a board of township trustees may adopt 177
regulations and orders that are necessary to control noise within 178
the unincorporated territory of the township that is generated at 179
any premises to which a D permit has been issued by the division 180
of liquor control or that is generated within any areas zoned for 181
residential use.182

       (B)(C) Any person who engages in any of the activities 183
described in section 1.61 of the Revised Code is exempt from any 184
regulation or order adopted under division (A)(B) of this section 185
if the noise is attributed to an activity described in section 186
1.61 of the Revised Code. Any person who engages in coal mining 187
and reclamation operations, as defined in division (B) of section 188
1513.01 of the Revised Code, or surface mining, as defined in 189
division (A) of section 1514.01 of the Revised Code, is exempt 190
from any regulation or order adopted under division (A)(B) of 191
this section if the noise is attributed to coal mining and192
reclamation or surface mining activities. Noise resulting from 193
the drilling, completion, operation, maintenance, or construction 194
of any crude oil or natural gas wells or pipelines or any 195
appurtenances to those wells or pipelines or from the 196
distribution, transportation, gathering, or storage of crude oil 197
or natural gas is exempt from any regulation or order adopted 198
under division (A)(B) of this section.199

       (C) With the exception of any business operating at(D)(1) 200
Except as otherwise provided in division (C) or (D)(2) of this 201
section, any premises to which a D permit has been issued by the 202
division of liquor control, no regulation or order adopted under 203
division (A)(B) of this section shall apply to any business or 204
industry in existence and operating on the effective date of this 205
amendmentOctober 20, 1999, except thatand a regulation or order 206
so adopted shall apply to any new operation or expansion of that207
business or industry that results in substantially increased noise 208
levels from those generated by that business or industry on the 209
effectivethat date of this amendment.210

       (2) Any regulation or order adopted under division (B) of 211
this section applies to any premises to which a D permit has been 212
issued by the division of liquor control regardless of whether the 213
premises was in existence and operating on October 20, 1999, or 214
whether it came into existence and operation after that date.215

       (D)(E) Whoever violates any regulation or order adopted under216
division (A)(B) of this section is guilty of a minor misdemeanor 217
of the second degree. Fines levied and collected under this 218
section shall be paid into the township general revenue fund.219

       (E)(F) Any person allegedly aggrieved by another person's 220
violation of a regulation or order adopted under division (A)(B)221
of this section may seek in a civil action a declaratory judgment, 222
an injunction, or other appropriate relief against the other 223
person for committing the act or practice that violates that224
resolutionregulation or order. A board of township trustees that 225
adopts a regulation or order under division (B) of this section 226
shall seek in a civil action an injunction against each person 227
that commits an act or practice that violates that regulation or 228
order. The court involved in thea civil action referred to in 229
this division may award to the prevailing party reasonable 230
attorney's fees limited to the work reasonably performed.231

       (G) If any law enforcement officer with jurisdiction in a 232
township that has adopted a regulation or order under division (B) 233
of this section has reasonable cause to believe that any premises 234
to which a D permit has been issued by the division of liquor 235
control has violated the regulation or order and, as a result of 236
the violation, has caused, is causing, or is about to cause 237
substantial and material harm, the law enforcement officer may 238
issue an order that the premises cease and desist from the 239
activity violating the regulation or order. The cease-and-desist 240
order shall be served personally upon the owner, operator, 241
manager, or other person in charge of the premises immediately 242
after its issuance by the officer. The township thereafter may 243
publicize or otherwise make known to all interested persons that 244
the cease-and-desist order has been issued.245

       The cease-and-desist order shall specify the particular 246
conduct that is subject to the order and shall inform the person 247
upon whom it is served that the premises will be granted a hearing 248
in the municipal court or county court with jurisdiction over the 249
premises regarding the operation of the order and the possible 250
issuance of an injunction or other appropriate relief. The 251
premises shall comply with the cease-and-desist order immediately 252
upon receipt of the order. Upon service of the cease-and-desist 253
order upon the owner, operator, manager, or other person in charge 254
of the premises, the township law director or, if the township 255
does not have a law director, the prosecuting attorney of the 256
county in which the township is located shall file in the 257
municipal court or county court with jurisdiction over the 258
premises a civil action seeking to confirm the cease-and-desist 259
order and seeking an injunction or other appropriate relief 260
against the premises. The owner, operator, manager, or other 261
person in charge of the premises may file a motion in that civil 262
action for a stay of the cease-and-desist order for good cause 263
shown, pending the court's rendering its decision in the action. 264
The court shall set a date for a hearing, hold the hearing, and 265
render a decision in the action not more than ten days after the 266
date of the cease-and-desist order, or the cease-and-desist order 267
is terminated. Division (F) of this section applies regarding an 268
action filed as described in this division.269

       (H) Nothing in this section authorizes a township to enforce 270
any regulation or order adopted under division (B) of this section 271
against a premises to which a D permit has been issued by the 272
division of liquor control if that premises is not located in the 273
unincorporated territory of that township.274

       Sec. 505.375.  (A) The(1)(a) The boards of township trustees 275
of one or more townships and the legislative authorities of one or 276
more municipal corporations, or the legislative authorities of two 277
or more municipal corporations, or the boards of township trustees 278
of two or more townships, may negotiate an agreement to form a 279
fire and ambulance district for the delivery of both fire and 280
ambulance services. The agreement shall be ratified by the 281
adoption of a joint resolution by a majority of the members of 282
each board of township trustees involved and a majority of the 283
members of the legislative authority of each municipal corporation 284
involved. The joint resolution shall specify a date on which the 285
fire and ambulance district shall come into being.286

       (b) If a joint fire district created under section 505.371 of 287
the Revised Code or a joint ambulance district created under 288
section 505.71 of the Revised Code is dissolved to facilitate the 289
creation of a fire and ambulance district under division (A)(1)(a) 290
of this section, the townships and municipal corporations forming 291
the fire and ambulance district may transfer to the fire and 292
ambulance district any of the funds on hand, moneys and taxes in 293
the process of collection, credits, and real and personal property 294
apportioned to them under division (D) of section 505.371 of the 295
Revised Code or section 505.71 of the Revised Code, as applicable, 296
for use by the fire and ambulance district in accordance with this 297
section.298

       (2)(a) The board of trustees of a joint ambulance district299
created under section 505.71 of the Revised Code and the board of 300
fire district trustees of a joint fire district created under 301
section 505.371 of the Revised Code may negotiate in accordance 302
with this section to combine their two joint districts into a 303
single district, called a fire and ambulance district, for the 304
delivery of both fire and ambulance services, if the geographic 305
area covered by the combining joint districts is exactly the same. 306
Both boards shall adopt a joint resolution ratifying the agreement 307
and setting a date on which the fire and ambulance district shall308
come into being. On309

       (b) On that date, the joint fire district and the joint310
ambulance district shall cease to exist, and the power of each to311
levy a tax upon taxable property shall terminate, except that any312
levy of a tax for the payment of indebtedness within the territory313
of the joint fire or joint ambulance district as it was composed314
at the time the indebtedness was incurred shall continue to be315
collected by the successor fire and ambulance district if the316
indebtedness remains unpaid. All317

       All funds and other property of the joint districts that318
combined into the fire and ambulance district shall become the319
property of the fire and ambulance district, unless otherwise320
provided in the negotiated agreement. The agreement shall provide321
for the settlement of all debts and obligations of the joint322
districts.323

       (B)(1) The governing body of thea fire and ambulance 324
district created under division (A)(1) or (2) of this section325
shall be a board of trustees of at least three but no more than326
nine members, appointed as provided in the agreement creating the327
district. Members of the board of trustees may be compensated at a 328
rate not to exceed thirty dollars per meeting for not more than329
fifteen meetings per year, and may be reimbursed for all necessary330
expenses incurred, as provided in the agreement creating the331
district.332

       (2) The board shall employ a clerk and other employees as it333
considers best, including a fire chief or fire prevention334
officers, and shall fix their compensation. Neither this section335
nor any other section of the Revised Code requires, or shall be336
construed to require, that the fire chief of a fire and ambulance337
district be a resident of the district.338

       Before entering upon the duties of office, the clerk shall339
execute a bond, in the amount and with surety to be approved by340
the board, payable to the state, conditioned for the faithful341
performance of all of the clerk's official duties. The clerk shall 342
deposit the bond with the presiding officer of the board, who 343
shall file a copy of it, certified by the presiding officer, with 344
the county auditor of the county containing the most territory in 345
the district.346

       The board also shall also provide for the appointment of a 347
fiscal officer for the district. The boardand may also enter 348
into agreements with volunteer fire companies for the use and 349
operation of fire-fighting equipment. Volunteer firefighters 350
acting under such an agreement are subject to the requirements for 351
volunteer firefighters set forth in division (A) of section 505.38 352
of the Revised Code.353

       (3) Employees of the district shall not be removed from 354
office except as provided by sections 733.35 to 733.39 of the355
Revised Code, except that, to initiate removal proceedings, the 356
board shall designate a private citizen or, if the employee is 357
employed as a firefighter, the board may designate the fire chief, 358
to investigate, conduct the proceedings, and prepare the necessary359
charges in conformity with those sections 733.35 to 733.39 of the360
Revised Code, and except that the board shall perform the361
functions and duties specified for the municipal legislative362
authority under those sections. The board may pay reasonable363
compensation to any private citizen hired for services rendered in364
the matter.365

       (4) No person shall be appointed as a permanent full-time 366
paid member of the district whose duties include fire fighting, or 367
be appointed as a volunteer firefighter, unless that person has368
received a certificate issued under former section 3303.07 or369
section 4765.55 of the Revised Code evidencing satisfactory370
completion of a firefighter training program. The board may send371
its officers and firefighters to schools of instruction designed372
to promote the efficiency of firefighters and, if authorized in373
advance, may pay their necessary expenses from the funds used for374
the maintenance and operation of the district.375

       The board may choose, by adoption of an appropriate376
resolution, to have the Ohio medical transportation board license 377
any emergency medical service organization it operates. If the378
board adopts such a resolution, Chapter 4766. of the Revised Code,379
except for sections 4766.06 and 4766.99 of the Revised Code,380
applies to the organization. All rules adopted under the381
applicable sections of that chapter also apply to the382
organization. The board may likewiseremove, by resolution, remove383
its emergency medical service organization from the jurisdiction 384
of the Ohio medical transportation board.385

       (C) The board of trustees of a fire and ambulance district 386
created under division (A)(1) or (2) of this section may exercise 387
the following powers:388

       (1) Purchase or otherwise provide any fire apparatus,389
mechanical resuscitators, or other fire or ambulance equipment,390
appliances, or materials; fire hydrants; and water supply for391
fire-fightingfirefighting purposes that seems advisable to the 392
board;393

       (2) Provide for the care and maintenance of equipment and,394
for that purpose, purchase, lease, lease with an option to 395
purchase, or construct and maintain necessary buildings;396

       (3) Establish and maintain lines of fire-alarm communications 397
within the limits of the district;398

       (4) Appropriate land for a fire station or medical emergency399
unit needed in order to respond in reasonable time to a fire or400
medical emergency, in accordance with Chapter 163. of the Revised401
Code;402

       (5) Purchase, appropriate, or accept a deed or gift of land403
to enlarge or improve a fire station or medical emergency unit;404

       (6) Purchase, lease, lease with an option to purchase, 405
maintain, and use all materials, equipment, vehicles, buildings, 406
and land necessary to perform its duties;407

       (7) Contract for a period not to exceed three years with one408
or more townships, municipal corporations, counties, joint fire409
districts, joint ambulance districts, governmental agencies, 410
nonprofit corporations, or private ambulance owners located either411
within or outside the state, to furnish or receive ambulance 412
services or emergency medical services within the several413
territories of the contracting parties, if the contract is first 414
authorized by all boards of trustees and legislative authorities 415
concerned;416

       (8) Establish reasonable charges for the use of ambulance or417
emergency medical services under the same conditions under which a418
board of fire district trustees may establish those charges under419
section 505.371 of the Revised Code;420

       (9) Establish all necessary rules to guard against the421
occurrence of fires and to protect property and lives against422
damage and accidents;423

       (10) Adopt a standard code pertaining to fire, fire hazards,424
and fire prevention prepared and promulgated by the state or by a425
public or private organization that publishes a model or standard426
code;427

       (11) Provide for charges for false alarms at commercial428
establishments in the same manner as joint fire districts are429
authorized to do under section 505.391 of the Revised Code;430

       (12) Issue bonds and other evidences of indebtedness, subject 431
to Chapter 133. of the Revised Code, but only after approval by a 432
vote of the electors of the district as provided by section 133.18 433
of the Revised Code;434

       (13) To provide the services and equipment it considers435
necessary, levy a sufficient tax, subject to Chapter 5705. of the436
Revised Code, on all the taxable property in the district.437

       (D) Any municipal corporation or township may join an438
existing fire and ambulance district, whether created under 439
division (A)(1) or (2) of this section, by its legislative440
authority's adoption of a resolution requesting the membership and 441
upon approval of the board of trustees of the district. Any442
municipal corporation or township may withdraw from a district, 443
whether created under division (A)(1) or (2) of this section, by444
its legislative authority's adoption of a resolution ordering445
withdrawal. Upon its withdrawal, the municipal corporation or446
township ceases to be a part of the district, and the district's447
power to levy a tax on taxable property in the withdrawing448
township or municipal corporation terminates, except that the449
district shall continue to levy and collect taxes for the payment450
of indebtedness within the territory of the district as it was451
composed at the time the indebtedness was incurred.452

       Upon the withdrawal of any township or municipal corporation453
from a district, the county auditor of the county containing the454
most territory in the district shall ascertain, apportion, and455
order a division of the funds on hand, including funds in the456
ambulance and emergency medical services fund, moneys and taxes in457
the process of collection, except for taxes levied for the payment458
of indebtedness, credits, and real and personal property on the459
basis of the valuation of the respective tax duplicates of the460
withdrawing municipal corporation or township and the remaining461
territory of the district.462

       (E) As used in this section:463

       (1) "Governmental agency" includes all departments, boards,464
offices, commissions, agencies, colleges, universities,465
institutions, and other instrumentalities of this or another466
state.467

       (2) "Emergency medical service organization" has the same468
meaning as in section 4766.01 of the Revised Code.469

       Sec. 505.391. (A) If, after the fire department of a 470
township, township fire district, or joint fire district, or a 471
private fire company with which the fire department of a township, 472
township fire district, or joint fire district contracts for fire473
protection, responds to a false alarm from an automatic fire alarm 474
system at a commercial establishment or residential building, the 475
board of township trustees gives written notice by certified mail 476
that it may assess a charge of up to three hundred dollars for 477
each subsequent false alarm within a period of thirty days478
occurring after anythree false alarmalarms by that system within 479
the same calendar year, the board of township trustees may assess 480
that charge. This notice shall be mailed to the owner and the 481
lessee, if any, of the building in which the system is installed. 482
After the board gives this notice, the board need not give any 483
additional written notices before assessing a charge for a false 484
alarm as provided by this section. If not paid within sixty days 485
after the owner or lessee receives a written notice by certified 486
mail that a charge has been assessed, the charge shall be entered 487
upon the real property tax list and tax duplicate, shall be a lien 488
upon the property served, and shall be collected as other taxes. 489
Charges collected under this section shall be returned to the 490
township general fund.491

       As(B) If payment of the bill assessing a charge for a false 492
alarm is not received within thirty days, the township fiscal 493
officer shall send a notice by certified mail to the manager and 494
to the owner, if different, of the real estate of which the 495
commercial establishment is a part, or to the occupant, lessee, 496
agent, or tenant and to the owner, if different, of the real 497
estate of which the residential building is a part, indicating 498
that failure to pay the bill within thirty days, or to show just 499
cause why the bill should not be paid within thirty days, will 500
result in the assessment of a lien upon the real estate in the 501
amount of the bill. If payment is not received or just cause for 502
nonpayment is not shown within those thirty days, the amount of 503
the bill shall be entered upon the tax duplicate, shall be a lien 504
upon the real estate from the date of the entry, and shall be 505
collected as other taxes and returned to the township treasury to 506
be earmarked for use for fire services.507

       (C) As used in this section, "commercial establishment" means 508
a building or buildings in an area used primarily for509
nonresidential, commercial purposes.510

       Sec. 505.94.  (A) A board of township trustees may, by511
resolution, require the registration of all transient vendors512
within the unincorporated territory of the township and may513
regulate the time, place, and manner in which these vendors may 514
sell, offer for sale, or solicit orders for future delivery of 515
goods, or the board may, by resolution, prohibit these activities 516
within that territory. If the board requires the registration of 517
all transient vendors, it may establish a reasonable registration 518
fee, not to exceed seventy-fiveone hundred fifty dollars for a519
registration period, and this registration shall be valid for a520
period of at least ninety days after the date of registration. 521
Any board of township trustees that provides for the registration522
and regulation, or prohibition, of transient vendors under this 523
section shall notify the prosecuting attorney of the county in 524
which the township is located of its registration and regulatory525
requirements or prohibition. No transient vendor shall fail to 526
register or to comply with regulations or prohibitions established 527
by a board of township trustees under this division.528

       This division does not authorize a board of township trustees 529
to apply a resolution it adopts under this division to any person 530
invited by an owner or tenant to visit the owner's or tenant's 531
premises to sell, offer for sale, or solicit orders for future 532
delivery of goods.533

       (B) As used in this section:534

       (1) "Goods" means goods, wares, services, merchandise, 535
periodicals, and other articles or publications.536

       (2) "Transient vendor" means any person who opens a temporary 537
place of business for the sale of goods or who, on the streets or 538
while traveling about the township, either sells or offers for 539
sale goods, or solicits orders for future delivery of goods where 540
payment is required prior to the delivery of the goods, or 541
attempts to arrange an appointment for a future estimate or sales 542
call. "Transient vendor" does not include any person who 543
represents any entity exempted from taxation under section 5709.04 544
of the Revised Code, that notifies the board of township trustees 545
that its representatives are present in the township for the 546
purpose of either selling or offering for sale goods, or 547
soliciting orders for future delivery of goods, or attempting to 548
arrange an appointment for a future estimate or sales call, and 549
does not include a person licensed under Chapter 4707. of the 550
Revised Code.551

       Sec. 515.01.  The board of township trustees may provide552
artificial lights for any road, highway, public place, or building 553
under its supervision or control, or for any territory within the 554
township and outside the boundaries of any municipal corporation, 555
when the board determines that the public safety or welfare 556
requires that the road, highway, public place, building, or 557
territory shall be lighted. The lighting may be procured either by 558
the township installing a lighting system or by contracting with 559
any person or corporation to furnish lights.560

       If lights are furnished under contract, the contract may561
provide that the equipment employed may be owned by the township562
or by the person or corporation supplying itthe lights.563

       If the board determines to procure lighting by contract and 564
the total estimated cost of the contract exceeds twenty-five565
thousand dollars, the board shall prepare plans and specifications 566
for the lighting equipment and shall, for two weeks, advertise for 567
bids for furnishing the lighting equipment, either by posting the 568
advertisement in three conspicuous places in the township or by 569
publication of the advertisement once a week, for two consecutive 570
weeks, in a newspaper of general circulation in the township. Any 571
such contract for lighting shall be made with the lowest and best 572
bidder.573

       No lighting contract awarded by the board shall be made to574
cover a period of more than tentwenty years. The cost of 575
installing and operating any lighting system or any light 576
furnished under contract shall be paid from the general fund of 577
the township treasury.578

       Sec. 5705.10. (A) All revenue derived from the general levy579
for current expense within the ten-mill limitation, from any580
general levy for current expense authorized by vote in excess of581
the ten-mill limitation, and from sources other than the general582
property tax, unless its use for a particular purpose is583
prescribed by law, shall be paid into the general fund.584

       (B) All revenue derived from general or special levies for 585
debt charges, whether within or in excess of the ten-mill 586
limitation, which is levied for the debt charges on serial bonds, 587
notes, or certificates of indebtedness having a life less than 588
five years, shall be paid into the bond retirement fund; and all 589
such revenue which is levied for the debt charges on all other 590
bonds, notes, or certificates of indebtedness shall be paid into 591
the sinking fund.592

       (C) All revenue derived from a special levy shall be credited593
to a special fund for the purpose for which the levy was made.594

       (D) Except as otherwise provided by resolution adopted 595
pursuant to section 3315.01 of the Revised Code, all revenue 596
derived from a source other than the general property tax and 597
which the law prescribes shall be used for a particular purpose, 598
shall be paid into a special fund for such purpose. Except as 599
otherwise provided by resolution adopted pursuant to section 600
3315.01 of the Revised Code or as otherwise provided by section 601
3315.40 of the Revised Code, all revenue derived from a source 602
other than the general property tax, for which the law does not 603
prescribe use for a particular purpose, including interest earned 604
on the principal of any special fund, regardless of the source or605
purpose of the principal, shall be paid into the general fund.606

       (E) All proceeds from the sale of public obligations or607
fractionalized interests in public obligations as defined in608
section 133.01 of the Revised Code, except premium and accrued609
interest, shall be paid into a special fund for the purpose of610
such issue, and any interest and other income earned on money in611
such special fund may be used for the purposes for which the612
indebtedness was authorized or may be credited to the general fund 613
or other fund or account as the taxing authority authorizes and 614
used for the purposes of that fund or account. The premium and 615
accrued interest received from such sale shall be paid into the 616
sinking fund or the bond retirement fund of the subdivision.617

       If(F) Except as provided in division (G) of this section, if618
a permanent improvement of the subdivision is sold, the amount 619
received from the sale shall be paid into the sinking fund, the 620
bond retirement fund, or into a special fund for the construction 621
or acquisition of permanent improvements; provided that the 622
proceeds from the sale of a public utility shall be paid into the 623
sinking fund or bond retirement fund to the extent necessary to 624
provide for the retirement of the outstanding indebtedness 625
incurred in the construction or acquisition of such utility. 626
Proceeds from the sale of property other than a permanent 627
improvement shall be paid into the fund from which such property 628
was acquired or is maintained, or, if there is no such fund, into 629
the general fund.630

       (G) A township that has a population greater than fifteen 631
thousand according to the most recent federal decennial census and 632
that has declared one or more improvements in the township to be a 633
public purpose under section 5709.73 of the Revised Code may pay 634
proceeds from the sale of a permanent improvement of the township 635
into its general fund if both of the following conditions are 636
satisfied:637

        (1) The township fiscal officer determines that all 638
foreseeable public infrastructure improvements, as defined in 639
section 5709.40 of the Revised Code, to be made in the township in 640
the ten years immediately following the date the permanent 641
improvement is sold will have been financed through resolutions 642
adopted under section 5709.73 of the Revised Code on or before the 643
date of the sale. The fiscal officer shall provide written 644
certification of this determination for the township's records.645

        (2) The permanent improvement being sold was financed 646
entirely from moneys in the township's general fund.647

       (H) Money paid into any fund shall be used only for the648
purposes for which such fund is established.649

       Sec. 5705.132.  In addition to any reserve balance account 650
established under section 5705.13 of the Revised Code, a board of 651
township trustees, by resolution, may establish a reserve balance 652
account to accumulate currently available resources for any 653
purpose for which the board may lawfully expend money of the 654
township other than for the purposes for which a reserve balance 655
account may be established under section 5705.13 of the Revised 656
Code. Money may be transferred to the reserve balance account from 657
another fund or account of the township only if money in that fund 658
or account may lawfully be expended for the purpose for which the 659
reserve balance account is created. A reserve balance account 660
created under this section may exist for not more than five fiscal 661
years beginning with the first fiscal year in which money is 662
credited to the account. The total amount of money to the credit 663
of all reserve balance accounts established under this section at 664
any time in any fiscal year shall not exceed five per cent of the 665
total of the township's revenue from all sources for the preceding 666
fiscal year and any unencumbered balances carried over to the 667
current fiscal year from the preceding fiscal year. Money in a 668
reserve balance account shall be expended only for the purpose for 669
which the account is established. More than one reserve balance 670
account may be established under this section.671

       The resolution establishing a reserve balance account shall 672
state the specific purpose for which the account is established, 673
the fund within which the account is established, the fund or 674
account from which money shall be transferred to the account, and 675
the number of years the account will exist. The resolution shall 676
specify the maximum total amount of money that may be credited to 677
the account during its existence and the maximum amount of money 678
to be credited to the account each fiscal year the account exists. 679
The board, by subsequent resolution, may change the amount to be 680
credited and the source from which money is transferred, subject 681
to the limitations of this section.682

       The board, by resolution, may rescind a reserve balance 683
account established under this section before the expiration of 684
the account. The board, by resolution, may extend the life of a 685
reserve balance account, provided that the total number of years 686
the fund exists shall not exceed five fiscal years beginning with 687
the first fiscal year in which money is credited to the account.688

       Upon the expiration or rescission of a reserve balance 689
account established under this section, any unexpended balance in 690
the account shall be transferred to the fund or account from which 691
money in the account was originally transferred. If money in the 692
account originally was transferred from more than one fund or 693
account, a pro rata share of the unexpended balance shall be 694
transferred to each such fund or account proportionate to the 695
amount originally transferred from that fund or account.696

       The balance to the credit of a reserve balance account shall 697
not be considered part of the unencumbered balance or revenue of 698
the township under division (A) of section 5705.35 or division 699
(A)(1) of section 5705.36 of the Revised Code.700

       Sec. 5705.35.  (A) The certification of the budget commission 701
to the taxing authority of each subdivision or taxing unit, as set 702
forth in section 5705.34 of the Revised Code, shall show the 703
various funds of such subdivisions other than funds to be created 704
by transfer and shall be filed by the county budget commission 705
with such taxing authority on or before the first day of March in 706
the case of school districts and on or before the first day of 707
September in each year in the case of all other taxing 708
authorities. There shall be set forth on the credit side of each 709
fund the estimated unencumbered balances and receipts, and if a 710
tax is to be levied for such fund, the estimated revenue to be 711
derived therefrom, the rate of the levy, and what portion thereof 712
is within, and what in excess of, the ten-mill tax limitation, and 713
on the debit side, the total appropriations that may be made 714
therefrom. Subject to division (G) of section 5705.29 of the 715
Revised Code, any reserve balance in an account established under 716
section 5705.13 of the Revised Code for the purpose described in717
division (A)(1) of that section, and the principal of a 718
nonexpendable trust fund established under section 5705.131 of the 719
Revised Code and any additions to principal arising from sources 720
other than the reinvestment of investment earnings arising from 721
that fund, are not unencumbered balances for the purposes of this722
section. ThereThe balance in a reserve balance account 723
established under section 5705.132 of the Revised Code is not an 724
unencumbered balance for the purposes of this division.725

       There shall be attached to the certification a summary, which 726
shall be known as the "official certificate of estimated727
resources," that shall state the total estimated resources of each 728
fund of the subdivision that are available for appropriation in 729
the fiscal year, other than funds to be created by transfer, and a 730
statement of the amount of the total tax duplicate of the school 731
district to be used in the collection of taxes for the following 732
calendar year. Before the end of the fiscal year, the taxing 733
authority of each subdivision and other taxing unit shall revise 734
its tax budget, if one was adopted, so that the total contemplated 735
expenditures from any fund during the ensuing fiscal year will not 736
exceed the total appropriations that may be made from such fund, 737
as determined by the budget commission in its certification; and738
such revised budget shall be the basis of the annual appropriation 739
measure.740

       (B)(1) Except as otherwise provided in division (B)(2) of741
this section, revenues from real property taxes scheduled to be742
settled on or before the tenth day of August and the fifteenth day743
of February of a fiscal year under divisions (A) and (C) of744
section 321.24 of the Revised Code, and revenue from taxes levied745
on personal property used in business scheduled to be settled on746
or before the thirty-first day of October and the thirtieth day of747
June of a fiscal year under divisions (B) and (D) of section748
321.24 of the Revised Code shall not be available for749
appropriation by a board of education prior to the fiscal year in750
which such latest scheduled settlement date occurs, except that751
moneys advanced to the treasurer of a board of education under752
division (A)(2)(b) of section 321.34 of the Revised Code shall be753
available for appropriation in the fiscal year in which they are754
paid to the treasurer under such section. If the date for any755
settlement of taxes is extended under division (E) of section756
321.24 of the Revised Code, the latest date set forth in divisions757
(A) to (D) of that section shall be used to determine in which758
fiscal year the revenues are first available for appropriation.759

       (2) Revenues available for appropriation by a school district 760
during a fiscal year may include amounts borrowed in that fiscal 761
year under section 133.301 of the Revised Code in anticipation of 762
the collection of taxes that are to be included in the settlements 763
made under divisions (C) and (D) of section 321.24 of the Revised 764
Code in the ensuing fiscal year.765

       Sec. 5705.36.  (A)(1) On or about the first day of each766
fiscal year, the fiscal officer of each subdivision and other767
taxing unit shall certify to the county auditor the total amount768
from all sources available for expenditures from each fund set up769
in the tax budget or, if adoption of a tax budget was waived under 770
section 5705.281 of the Revised Code, from each fund created by or 771
on behalf of the taxing authority. The amount certified shall 772
include any unencumbered balances that existed at the end of the 773
preceding year, excluding any of the following:774

       (a) Subject to division (G) of section 5705.29 of the Revised 775
Code, any reserve balance in an account established under section 776
5705.13 of the Revised Code for the purpose described in division 777
(A)(1) of that section;778

       (b) The principal of a nonexpendable trust fund established779
under section 5705.131 of the Revised Code and any additions to 780
principal arising from sources other than the reinvestment of 781
investment earnings arising from that fund;782

       (c) The balance in a reserve balance account established 783
under section 5705.132 of the Revised Code.784

       A school district's certification shall separately show the785
amount of any notes and unpaid and outstanding expenses on the786
preceding thirtieth day of June that are to be paid from property787
taxes that are to be settled during the current fiscal year under788
divisions (C) and (D) of section 321.24 of the Revised Code, and789
the amount of any spending reserve available for appropriation790
during the current fiscal year under section 133.301 of the791
Revised Code. The budget commission, taking into consideration the 792
balances and revenues to be derived from taxation and other793
sources, shall revise its estimate of the amounts that will be794
credited to each fund from such sources, and shall certify to the795
taxing authority of each subdivision an amended official796
certificate of estimated resources.797

       (2) Subject to divisions (A)(3) and (4) of this section, upon 798
a determination by the fiscal officer of a subdivision that the 799
revenue to be collected by the subdivision will be greater or less800
than the amount included in an official certificate, the fiscal 801
officer may certify the amount of the deficiency or excess to the 802
commission, and if the commission determines that the fiscal 803
officer's certification is reasonable, the commission shall 804
certify an amended official certificate reflecting the deficiency 805
or excess.806

       (3) Upon a determination by the fiscal officer of a807
subdivision that the revenue to be collected by the subdivision 808
will be greater than the amount included in an official 809
certificate and the legislative authority intends to appropriate 810
and expend the excess revenue, the fiscal officer shall certify 811
the amount of the excess to the commission, and if the commission 812
determines that the fiscal officer's certification is reasonable, 813
the commission shall certify an amended official certificate 814
reflecting the excess.815

       (4) Upon a determination by the fiscal officer of a816
subdivision that the revenue to be collected by the subdivision817
will be less than the amount included in an official certificate818
and that the amount of the deficiency will reduce available819
resources below the level of current appropriations, the fiscal820
officer shall certify the amount of the deficiency to the821
commission, and the commission shall certify an amended822
certificate reflecting the deficiency.823

       (5) The total appropriations made during the fiscal year from 824
any fund shall not exceed the amount set forth as available for 825
expenditure from such fund in the official certificate of826
estimated resources, or any amendment thereof, certified prior to827
the making of the appropriation or supplemental appropriation.828

       (B) At the time of settlement of taxes against which notes829
have been issued under section 133.301 or division (D) of section830
133.10 of the Revised Code and at the time a tax duplicate is831
delivered pursuant to section 319.28 or 319.29 of the Revised832
Code, the county auditor shall determine whether the total amount833
to be distributed to each school district from such settlement or834
duplicate, when combined with the amounts to be distributed from835
any subsequent settlement, will increase or decrease the amount836
available for appropriation during the current fiscal year from837
any fund. The county auditor shall certify this finding to the 838
budget commission, which shall certify an amended official 839
certificate reflecting the finding or certify to the school 840
district that no amended certificate needs to be issued.841

       Sec. 5747.51.  (A) Within ten days after the fifteenth day of 842
July of each year, the tax commissioner shall make and certify to 843
the county auditor of each county an estimate of the amount of the 844
local government fund to be allocated to the undivided local845
government fund of each county for the ensuing calendar year and846
the estimated amount to be received by the undivided local847
government fund of each county from the taxes levied pursuant to848
section 5707.03 of the Revised Code for the ensuing calendar year.849

       (B) At each annual regular session of the county budget850
commission convened pursuant to section 5705.27 of the Revised851
Code, each auditor shall present to the commission the certificate852
of the commissioner, the annual tax budget and estimates, and the853
records showing the action of the commission in its last preceding854
regular session. The estimates shown on the certificate of the855
commissioner of the amount to be allocated from the local856
government fund and the amount to be received from taxes levied857
pursuant to section 5707.03 of the Revised Code shall be combined858
into one total comprising the estimate of the undivided local859
government fund of the county. The commission, after extending to860
the representatives of each subdivision an opportunity to be861
heard, under oath administered by any member of the commission,862
and considering all the facts and information presented to it by863
the auditor, shall determine the amount of the undivided local864
government fund needed by and to be apportioned to each865
subdivision for current operating expenses, as shown in the tax866
budget of the subdivision. This determination shall be made867
pursuant to divisions (C) to (I) of this section, unless the868
commission has provided for a formula pursuant to section 5747.53869
of the Revised Code.870

       Nothing in this section prevents the budget commission, for871
the purpose of apportioning the undivided local government fund,872
from inquiring into the claimed needs of any subdivision as stated873
in its tax budget, or from adjusting claimed needs to reflect874
actual needs. For the purposes of this section, "current operating 875
expenses" means the lawful expenditures of a subdivision, except 876
those for permanent improvements and except payments for interest, 877
sinking fund, and retirement of bonds, notes, and certificates of 878
indebtedness of the subdivision.879

       (C) The commission shall determine the combined total of the880
estimated expenditures, including transfers, from the general fund881
and any special funds other than special funds established for882
road and bridge; street construction, maintenance, and repair;883
state highway improvement; and gas, water, sewer, and electric884
public utilities operated by a subdivision, as shown in the885
subdivision's tax budget for the ensuing calendar year.886

       (D) From the combined total of expenditures calculated887
pursuant to division (C) of this section, the commission shall888
deduct the following expenditures, if included in these funds in889
the tax budget:890

       (1) Expenditures for permanent improvements as defined in891
division (E) of section 5705.01 of the Revised Code;892

       (2) In the case of counties and townships, transfers to the893
road and bridge fund, and in the case of municipalities, transfers894
to the street construction, maintenance, and repair fund and the895
state highway improvement fund;896

       (3) Expenditures for the payment of debt charges;897

       (4) Expenditures for the payment of judgments.898

       (E) In addition to the deductions made pursuant to division899
(D) of this section, revenues accruing to the general fund and any900
special fund considered under division (C) of this section from901
the following sources shall be deducted from the combined total of902
expenditures calculated pursuant to division (C) of this section:903

       (1) Taxes levied within the ten-mill limitation, as defined904
in section 5705.02 of the Revised Code;905

       (2) The budget commission allocation of estimated county906
library and local government support fund revenues to be907
distributed pursuant to section 5747.48 of the Revised Code;908

       (3) Estimated unencumbered balances as shown on the tax909
budget as of the thirty-first day of December of the current year910
in the general fund, but not any estimated balance in any special911
fund considered in division (C) of this section;912

       (4) Revenue, including transfers, shown in the general fund913
and any special funds other than special funds established for914
road and bridge; street construction, maintenance, and repair;915
state highway improvement; and gas, water, sewer, and electric916
public utilities, from all other sources except those that a917
subdivision receives from an additional tax or service charge918
voted by its electorate or receives from special assessment or919
revenue bond collection. For the purposes of this division, where920
the charter of a municipal corporation prohibits the levy of an921
income tax, an income tax levied by the legislative authority of922
such municipal corporation pursuant to an amendment of the charter923
of that municipal corporation to authorize such a levy represents924
an additional tax voted by the electorate of that municipal925
corporation. For the purposes of this division, any measure926
adopted by a board of county commissioners pursuant to section927
322.02, 324.02, 4504.02, or 5739.021 of the Revised Code,928
including those measures upheld by the electorate in a referendum929
conducted pursuant to section 322.021, 324.021, 4504.021, or930
5739.022 of the Revised Code, shall not be considered an931
additional tax voted by the electorate.932

       Subject to division (G) of section 5705.29 of the Revised933
Code, money in a reserve balance account established by a county,934
township, or municipal corporation under section 5705.13 of the935
Revised Code shall not be considered an unencumbered balance or936
revenue under division (E)(3) or (4) of this section. Money in a 937
reserve balance account established by a township under section 938
5705.132 of the Revised Code shall not be considered an 939
unencumbered balance or revenue under division (E)(3) or (4) of 940
this section.941

       If a county, township, or municipal corporation has created942
and maintains a nonexpendable trust fund under section 5705.131 of943
the Revised Code, the principal of the fund, and any additions to944
the principal arising from sources other than the reinvestment of945
investment earnings arising from such a fund, shall not be946
considered an unencumbered balance or revenue under division947
(E)(3) or (4) of this section. Only investment earnings arising948
from investment of the principal or investment of such additions949
to principal may be considered an unencumbered balance or revenue950
under those divisions.951

       (F) The total expenditures calculated pursuant to division952
(C) of this section, less the deductions authorized in divisions953
(D) and (E) of this section, shall be known as the "relative need"954
of the subdivision, for the purposes of this section.955

       (G) The budget commission shall total the relative need of956
all participating subdivisions in the county, and shall compute a957
relative need factor by dividing the total estimate of the958
undivided local government fund by the total relative need of all959
participating subdivisions.960

       (H) The relative need of each subdivision shall be multiplied 961
by the relative need factor to determine the proportionate share 962
of the subdivision in the undivided local government fund of the 963
county; provided, that the maximum proportionate share of a county 964
shall not exceed the following maximum percentages of the total 965
estimate of the undivided local government fund governed by the 966
relationship of the percentage of the population of the county 967
that resides within municipal corporations within the county to 968
the total population of the county as reported in the reports on 969
population in Ohio by the department of development as of the 970
twentieth day of July of the year in which the tax budget is filed 971
with the budget commission:972

Percentage of Percentage share 973
municipal population of the county 974
within the county: shall not exceed: 975
Less than forty-one per cent Sixty per cent 976
Forty-one per cent or more but less 977
than eighty-one per cent Fifty per cent 978
Eighty-one per cent or more Thirty per cent 979

       Where the proportionate share of the county exceeds the980
limitations established in this division, the budget commission981
shall adjust the proportionate shares determined pursuant to this982
division so that the proportionate share of the county does not983
exceed these limitations, and it shall increase the proportionate984
shares of all other subdivisions on a pro rata basis. In counties985
having a population of less than one hundred thousand, not less986
than ten per cent shall be distributed to the townships therein.987

       (I) The proportionate share of each subdivision in the988
undivided local government fund determined pursuant to division989
(H) of this section for any calendar year shall not be less than990
the product of the average of the percentages of the undivided991
local government fund of the county as apportioned to that992
subdivision for the calendar years 1968, 1969, and 1970,993
multiplied by the total amount of the undivided local government994
fund of the county apportioned pursuant to former section 5735.23995
of the Revised Code for the calendar year 1970. For the purposes996
of this division, the total apportioned amount for the calendar997
year 1970 shall be the amount actually allocated to the county in998
1970 from the state collected intangible tax as levied by section999
5707.03 of the Revised Code and distributed pursuant to section1000
5725.24 of the Revised Code, plus the amount received by the1001
county in the calendar year 1970 pursuant to division (B)(1) of1002
former section 5739.21 of the Revised Code, and distributed1003
pursuant to former section 5739.22 of the Revised Code. If the1004
total amount of the undivided local government fund for any1005
calendar year is less than the amount of the undivided local1006
government fund apportioned pursuant to former section 5739.23 of1007
the Revised Code for the calendar year 1970, the minimum amount1008
guaranteed to each subdivision for that calendar year pursuant to1009
this division shall be reduced on a basis proportionate to the1010
amount by which the amount of the undivided local government fund1011
for that calendar year is less than the amount of the undivided1012
local government fund apportioned for the calendar year 1970.1013

       (J) On the basis of such apportionment, the county auditor1014
shall compute the percentage share of each such subdivision in the1015
undivided local government fund and shall at the same time certify1016
to the tax commissioner the percentage share of the county as a1017
subdivision. No payment shall be made from the undivided local1018
government fund, except in accordance with such percentage shares.1019

       Within ten days after the budget commission has made its1020
apportionment, whether conducted pursuant to section 5747.51 or1021
5747.53 of the Revised Code, the auditor shall publish a list of1022
the subdivisions and the amount each is to receive from the1023
undivided local government fund and the percentage share of each1024
subdivision, in a newspaper or newspapers of countywide1025
circulation, and send a copy of such allocation to the tax1026
commissioner.1027

       The county auditor shall also send by certified mail, return1028
receipt requested, a copy of such allocation to the fiscal officer1029
of each subdivision entitled to participate in the allocation of1030
the undivided local government fund of the county. This copy shall1031
constitute the official notice of the commission action referred1032
to in section 5705.37 of the Revised Code.1033

       All money received into the treasury of a subdivision from1034
the undivided local government fund in a county treasury shall be1035
paid into the general fund and used for the current operating1036
expenses of the subdivision.1037

       If a municipal corporation maintains a municipal university,1038
such municipal university, when the board of trustees so requests1039
the legislative authority of the municipal corporation, shall1040
participate in the money apportioned to such municipal corporation1041
from the total local government fund, however created and1042
constituted, in such amount as requested by the board of trustees,1043
provided such sum does not exceed nine per cent of the total1044
amount paid to the municipal corporation.1045

       If any public official fails to maintain the records required1046
by sections 5747.50 to 5747.55 of the Revised Code or by the rules1047
issued by the tax commissioner, the auditor of state, or the1048
treasurer of state pursuant to such sections, or fails to comply1049
with any law relating to the enforcement of such sections, the1050
local government fund money allocated to the county shall be1051
withheld until such time as the public official has complied with1052
such sections or such law or the rules issued pursuant thereto.1053

       Sec. 5747.62.  (A) As used in this section and section1054
5747.63 of the Revised Code, "subdivision" means a municipal1055
corporation, township, park district, or county.1056

       (B) At each annual regular session of the county budget1057
commission convened pursuant to section 5705.27 of the Revised1058
Code, each auditor shall present to the commission the certificate1059
of the commissioner, the annual tax budget and estimates, and the1060
records showing the action of the commission in its last preceding1061
regular session. The commission, after extending to the1062
representatives of each subdivision an opportunity to be heard,1063
under oath administered by any member of the commission, and1064
considering all the facts and information presented to it by the1065
auditor, shall determine the amount of the undivided local1066
government revenue assistance fund needed by and to be apportioned1067
to each subdivision for current operating expenses, as shown in1068
the tax budget of the subdivision. This determination shall be1069
made pursuant to divisions (C) to (H) of this section, unless the1070
commission has provided for a formula pursuant to section 5747.631071
of the Revised Code. Nothing in this section prevents the budget1072
commission, for the purpose of apportioning the undivided local1073
government revenue assistance fund, from inquiring into the1074
claimed needs of any subdivision as stated in its tax budget, or1075
from adjusting claimed needs to reflect actual needs. For the1076
purposes of this section, "current operating expenses" means the1077
lawful expenditures of a subdivision, except those for permanent1078
improvements and except payments for interest, sinking fund, and1079
retirement of bonds, notes, and certificates of indebtedness of1080
the subdivision.1081

       (C) The commission shall determine the combined total of the1082
estimated expenditures, including transfers, from the general fund1083
and any special funds other than special funds established for1084
road and bridge; street construction, maintenance, and repair;1085
state highway improvement; and gas, water, sewer, and electric1086
public utilities operated by a subdivision, as shown in the1087
subdivision's tax budget for the ensuing calendar year.1088

       (D) From the combined total of expenditures calculated1089
pursuant to division (C) of this section, the commission shall1090
deduct the following expenditures, if included in these funds in1091
the tax budget:1092

       (1) Expenditures for permanent improvements as defined in1093
division (E) of section 5705.01 of the Revised Code;1094

       (2) In the case of counties and townships, transfers to the1095
road and bridge fund, and in the case of municipalities, transfers1096
to the street construction, maintenance, and repair fund and the1097
state highway improvement fund;1098

       (3) Expenditures for the payment of debt charges;1099

       (4) Expenditures for the payment of judgments.1100

       (E) In addition to the deductions made pursuant to division1101
(D) of this section, revenues accruing to the general fund and any1102
special fund considered under division (C) of this section from1103
the following sources shall be deducted from the combined total of1104
expenditures calculated pursuant to division (C) of this section:1105

       (1) Taxes levied within the ten-mill limitation, as defined1106
in section 5705.02 of the Revised Code;1107

       (2) The budget commission allocation of estimated county1108
library and local government support fund revenues to be1109
distributed pursuant to section 5747.48 of the Revised Code;1110

       (3) Estimated unencumbered balances as shown on the tax1111
budget as of the thirty-first day of December of the current year1112
in the general fund, but not any estimated balance in any special1113
fund considered in division (C) of this section;1114

       (4) Revenue, including transfers, shown in the general fund1115
and any special funds other than special funds established for1116
road and bridge; street construction, maintenance, and repair;1117
state highway improvement; and gas, water, sewer, and electric1118
public utilities, from all other sources except those that a1119
subdivision receives from an additional tax or service charge1120
voted by its electorate or receives from special assessment or1121
revenue bond collection. For the purposes of this division, where1122
the charter of a municipal corporation prohibits the levy of an1123
income tax, an income tax levied by the legislative authority of1124
such municipal corporation pursuant to an amendment of the charter1125
of that municipal corporation to authorize such a levy represents1126
an additional tax voted by the electorate of that municipal1127
corporation. For the purposes of this division, any measure1128
adopted by a board of county commissioners pursuant to section1129
322.02, 324.02, 4504.02, or 5739.021 of the Revised Code,1130
including those measures upheld by the electorate in a referendum1131
conducted pursuant to section 322.021, 324.021, 4504.021, or1132
5739.022 of the Revised Code, shall not be considered an1133
additional tax voted by the electorate.1134

       Subject to division (G) of section 5705.29 of the Revised1135
Code, money in a reserve balance account established by a county,1136
township, or municipal corporation under section 5705.13 of the1137
Revised Code shall not be considered an unencumbered balance or1138
revenue under division (E)(3) or (4) of this section. Money in a 1139
reserve balance account established by a township under section 1140
5705.132 of the Revised Code shall not be considered an 1141
unencumbered balance or revenue under division (E)(3) or (4) of 1142
this section.1143

       If a county, township, or municipal corporation has created1144
and maintains a nonexpendable trust fund under section 5705.131 of1145
the Revised Code, the principal of the fund, and any additions to1146
the principal arising from sources other than the reinvestment of1147
investment earnings arising from such a fund, shall not be1148
considered an unencumbered balance or revenue under division1149
(E)(3) or (4) of this section. Only investment earnings arising1150
from investment of the principal or investment of such additions1151
to principal may be considered an unencumbered balance or revenue1152
under those divisions.1153

       (F) The total expenditures calculated pursuant to division1154
(C) of this section, less the deductions authorized in divisions1155
(D) and (E) of this section, shall be known as the "relative need"1156
of the subdivision, for the purposes of this section.1157

       (G) The budget commission shall total the relative need of1158
all participating subdivisions in the county, and shall compute a1159
relative need factor by dividing the total estimate of the1160
undivided local government revenue assistance fund by the total1161
relative need of all participating subdivisions.1162

       (H) The relative need of each subdivision shall be multiplied 1163
by the relative need factor to determine the proportionate share 1164
of the subdivision in the undivided local government revenue 1165
assistance fund of the county, provided that the maximum 1166
proportionate share of a county shall not exceed the following 1167
maximum percentages of the total estimate of the undivided local 1168
government revenue assistance fund governed by the relationship of 1169
the percentage of the population of the county that resides within 1170
municipal corporations within the county to the total population 1171
of the county as reported in the reports on population in Ohio by 1172
the department of development as of the twentieth day of July of 1173
the year in which the tax budget is filed with the budget 1174
commission:1175

Percentage of Percentage share 1176
municipal population of the county 1177
within the county: shall not exceed: 1178
Less than forty-one per cent Sixty per cent 1179
Forty-one per cent or more but less 1180
than eighty-one per cent Fifty per cent 1181
Eighty-one per cent or more Thirty per cent 1182

       Where the proportionate share of the county exceeds the1183
limitations established in this division, the budget commission1184
shall adjust the proportionate shares determined pursuant to this1185
division so that the proportionate share of the county does not1186
exceed these limitations, and it shall increase the proportionate1187
shares of all other subdivisions on a pro rata basis. In counties1188
having a population of less than one hundred thousand, not less1189
than ten per cent shall be distributed to the townships therein.1190

       (I) On the basis of such apportionment, the county auditor1191
shall compute the percentage share of each such subdivision in the1192
undivided local government revenue assistance fund and shall at1193
the same time certify to the tax commissioner the percentage share1194
of the county as a subdivision. No payment shall be made from the1195
undivided local government revenue assistance fund, except in1196
accordance with such percentage shares.1197

       Within ten days after the budget commission has made its1198
apportionment, whether conducted pursuant to this section or1199
section 5747.63 of the Revised Code, the auditor shall publish a1200
list of the subdivisions and the amount each is to receive from1201
the undivided local government revenue assistance fund and the1202
percentage share of each subdivision, in a newspaper or newspapers1203
of countywide circulation, and send a copy of such apportionment1204
to the tax commissioner.1205

       The county auditor shall also send by certified mail, return1206
receipt requested, a copy of such apportionment to the fiscal1207
officer of each subdivision entitled to participate in the1208
allocation of the undivided local government revenue assistance1209
fund of the county. This copy shall constitute the official notice 1210
of the commission action referred to in section 5705.37 of the 1211
Revised Code.1212

       All money received by a subdivision from the county undivided1213
local government revenue assistance fund shall be paid into the1214
subdivision's general fund and used for current operating1215
expenses.1216

       If any public official fails to maintain the records required1217
by sections 5747.61 to 5747.63 of the Revised Code or by the rules1218
issued by the tax commissioner, the auditor of state, or the1219
treasurer of state pursuant to such sections, or fails to comply1220
with any law relating to the enforcement of such sections, the1221
local government revenue assistance fund money allocated to the1222
county shall be withheld until such time as the public official1223
has complied with such sections or such law or the rules issued1224
pursuant thereto.1225

       Section 2. That existing sections 148.04, 148.06, 305.11, 1226
504.11, 505.172, 505.375, 505.391, 505.94, 515.01, 5705.10, 1227
5705.35, 5705.36, 5747.51, and 5747.62 of the Revised Code are 1228
hereby repealed.1229