As Reported by the House Local and Municipal Government and Urban Revitalization Committee

126th General Assembly Regular Session 2005-2006

Sub. H. B. No. 385

Representatives Brinkman, Seitz, Law, Schaffer, Webster, Wolpert, Domenick, Fende, Chandler, Daniels, McGregor, J., Combs 

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A BILL

To amend sections 148.04, 148.06, 305.11, 504.11,

1

505.375, 505.391, 505.94, 515.01, and 5705.10 and

2

to enact section 504.021 of the Revised Code to

3

make changes in various laws pertaining to

4

townships, to permit written distribution of

5

records, in lieu of reading the previous

6

proceedings' record, at a session of the board of

7

county commissioners, and to permit townships and

8

municipal corporations to directly form fire and

9

ambulance districts.

10

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

Section 1. That sections 148.04, 148.06, 305.11, 504.11,	11
505.375, 505.391, 505.94, 515.01, and 5705.10 be amended and	12
section 504.021 of the Revised Code be enacted to read as follows:	13

Sec. 148.04.  (A) The Ohio public employees deferred	14
compensation board shall initiate, plan, expedite, and, subject to	15
an appropriate assurance of the approval of the internal revenue	16
service, promulgate and offer to all eligible employees, and	17
thereafter administer on behalf of all participating employees and	18
continuing members, and alter as required, a program for deferral	19
of compensation, including a reasonable number of options to the	20
employee for the investment of deferred funds, including life	21
insurance, annuities, variable annuities, pooled investment funds	22
managed by the board, or other forms of investment approved by the	23
board, always in such form as will assure the desired tax	24
treatment of such funds. The members of the Ohio public employees	25
deferred compensation board are the trustees of any deferred funds	26
and shall discharge their duties with respect to the funds solely	27
in the interest of and for the exclusive benefit of participating	28
employees, continuing members, and their beneficiaries. With	29
respect to such deferred funds, section 148.09 of the Revised Code	30
shall apply to claims against participating employees or	31
continuing members and their employers.	32

(B) Every employer of an eligible employee shall contract	33
with suchthe employee upon the employee's application for	34
participation in a deferred compensation program offered by the	35
board. Every retirement system serving an eligible employee shall	36
serve as collection agent for compensation deferred by any of its	37
members and account for and deliver such sums to the board.	38

(C) The board shall, subject to any applicable contract	39
provisions, undertake to obtain as favorable conditions of tax	40
treatment as possible, both in the initial programs and any	41
permitted alterations thereofof them or additions theretoto	42
them, as to such matters as terms of distribution, designation of	43
beneficiaries, withdrawal upon disability, financial hardship, or	44
termination of public employment, and other optional provisions.	45

(D) In no event shall the total of the amount of deferred	46
compensation to be set aside under a deferred compensation program	47
and the employee's nondeferred income for any year exceed the	48
total annual salary or compensation under the existing salary	49
schedule or classification plan applicable to suchthe employee in	50
suchthat year.	51

Such a deferred compensation program shall be in addition to	52
any retirement or any other benefit program provided by law for	53
employees of this state. The board shall adopt rules pursuant to	54
Chapter 119. of the Revised Code to provide any necessary	55
standards or conditions for the administration of its programs,	56
including any limits on the portion of a participating employee's	57
compensation that may be deferred in order to avoid adverse	58
treatment of the program by the internal revenue service or the	59
occurrence of deferral, withholding, or other deductions in excess	60
of the compensation available for any pay period.	61

Any income deferred under such a plan shall continue to be	62
included as regular compensation for the purpose of computing the	63
contributions to and benefits from the retirement system of such	64
employee. Any sum so deferred shall not be included in the	65
computation of any federal and state income taxes withheld on	66
behalf of any such employee.	67

(E) This section does not limit the authority of any	68
municipal corporation, county, township, park district,	69
conservancy district, sanitary district, health district, public	70
library, county law library, public institution of higher	71
education, or school district to provide separate authorized plans	72
or programs for deferring compensation of their officers and	73
employees in addition to the program for the deferral of	74
compensation offered by the board. Any municipal corporation,	75
township, public institution of higher education, or school	76
district that offers such plans or programs shall include a	77
reasonable number of options to its officers or employees for the	78
investment of the deferred funds, including annuities, variable	79
annuities, regulated investment trusts, or other forms of	80
investment approved by the municipal corporation, township, public	81
institution of higher education, or school district, that will	82
assure the desired tax treatment of the funds.	83

Sec. 148.06.  As used in this section:

84

(A) "Government unit" means a county, township, park district	85
of any kind, conservancy district, sanitary district, health	86
district, public library district, or county law library.	87

(B) "Governing board" means, in the case of the county, the	88
board of county commissioners; in the case of a township, the	89
board of township trustees; in the case of a park district, the	90
board of park commissioners; in the case of a conservancy	91
district, the district's board of directors; in the case of a	92
sanitary district, the district's board of directors; in the case	93
of a health district, the board of health; in the case of a public	94
library district, the board of library trustees; and in the case	95
of a county law library, the board of trustees of the law library	96
association.	97

In addition to the program of deferred compensation that may	98
be offered under this chapter, a governing board may offer to all	99
of the officers and employees of the government unit not to exceed	100
two additional programs for deferral of compensation designed for	101
favorable tax treatment of the compensation so deferred. Any such	102
program shall include a reasonable number of options to the	103
officer or employee for the investment of the deferred funds,	104
including annuities, variable annuities, regulated investment	105
trusts, or other forms of investment approved by the governing	106
board, that will assure the desired tax treatment of the funds.	107

Any income deferred under such a plan shall continue to be	108
included as regular compensation for the purpose of computing the	109
contributions to and benefits from the officer's or employee's	110
retirement system but shall not be included in the computation of	111
any federal and state income taxes withheld on behalf of any such	112
employee.	113

Sec. 305.11.  Immediately upon the opening of each day's	114
session of the board of county commissioners, the records of the	115
proceedings of the session of the previous day shall be read, or	116
provided to each commissioner in written form, by the clerk of the	117
board, and, if correct, approved and signed by the commissioners.	118
When the board is not in session, the record of proceedings shall	119
be kept in the county auditor's office or, if the county has a	120
full-time clerk, in the county commissioners' office, open at all	121
proper times to public inspection. It shall be certified by the	122
president and clerk of the board, and shall be received as	123
evidence in every court in the state.	124

Sec. 504.021. As used in this chapter, except for its use in	125
sections 504.01 and 504.02 of the Revised Code, a "board of	126
township trustees" means only a board of township trustees of a	127
township that adopts a limited home rule government under this	128
chapter.	129

Sec. 504.11.  (A) The vote on the question of passage of a	130
resolution provided for in section 504.10 of the Revised Code or a	131
motion related to that resolution shall be taken by yeas and nays	132
and entered on the journal, and the resolution or motion shall not	133
be passed without concurrence of a majority of all members of the	134
board of township trustees, except that each emergency resolution	135
under that section shall require the affirmative vote of all of	136
the members of the board for its enactment. If an emergency	137
resolution fails to receive the required vote for passage as an	138
emergency measure but receives the necessary majority for passage	139
as a nonemergency resolution, it shall be considered passed as a	140
nonemergency resolution. Except as otherwise provided in division	141
(B) of this section, a resolution shall become effective thirty	142
days after it is filed with the township fiscal officer. Each	143
emergency resolution shall determine that the resolution is	144
necessary for the immediate preservation of the public peace,	145
health, safety, or welfare and shall contain a statement of the	146
necessity for the emergency. Each resolution shall be	147
authenticated by the signature of the township fiscal officer, but	148
the failure or refusal of the fiscal officer to sign a resolution	149
shall not invalidate an otherwise properly enacted resolution.	150

(B) Each resolution appropriating money, submitting a	151
question to the electorate, determining to proceed with an	152
election, or providing for the approval of a revision,	153
codification, recodification, or rearrangement of resolutions, or	154
publication of resolutions in book form, and any emergency	155
resolution, shall take effect, unless a later time is specified in	156
the resolution, ten days after it is filed with the township	157
fiscal officer. Emergency resolutions shall take effect	158
immediately.	159

(C) Each resolution shall be recorded in a book, or other	160
record prescribed by the board, established and maintained for	161
that purpose. The township fiscal officer or a duly authorized	162
deputy to the fiscal officer shall, upon the request of any person	163
and upon the payment of a fee established by the board, certify	164
true copies of any resolution, and these certified copies shall be	165
admissible as evidence in any court.	166

(D) The procedures provided in this section apply only to	167
resolutions adopted pursuant to a township's limited home rule	168
powers as authorized by this chapter.	169

Sec. 505.375.  (A) The(1)(a) The boards of township trustees	170
of one or more townships and the legislative authorities of one or	171
more municipal corporations, or the legislative authorities of two	172
or more municipal corporations, or the boards of township trustees	173
of two or more townships, may negotiate an agreement to form a	174
fire and ambulance district for the delivery of both fire and	175
ambulance services. The agreement shall be ratified by the	176
adoption of a joint resolution by a majority of the members of	177
each board of township trustees involved and a majority of the	178
members of the legislative authority of each municipal corporation	179
involved. The joint resolution shall specify a date on which the	180
fire and ambulance district shall come into being.	181

(b) If a joint fire district created under section 505.371 of	182
the Revised Code or a joint ambulance district created under	183
section 505.71 of the Revised Code is dissolved to facilitate the	184
creation of a fire and ambulance district under division (A)(1)(a)	185
of this section, the townships and municipal corporations forming	186
the fire and ambulance district may transfer to the fire and	187
ambulance district any of the funds on hand, moneys and taxes in	188
the process of collection, credits, and real and personal property	189
apportioned to them under division (D) of section 505.371 of the	190
Revised Code or section 505.71 of the Revised Code, as applicable,	191
for use by the fire and ambulance district in accordance with this	192
section.	193

(2)(a) The board of trustees of a joint ambulance district	194
created under section 505.71 of the Revised Code and the board of	195
fire district trustees of a joint fire district created under	196
section 505.371 of the Revised Code may negotiate in accordance	197
with this section to combine their two joint districts into a	198
single district, called a fire and ambulance district, for the	199
delivery of both fire and ambulance services, if the geographic	200
area covered by the combining joint districts is exactly the same.	201
Both boards shall adopt a joint resolution ratifying the agreement	202
and setting a date on which the fire and ambulance district shall	203
come into being. On	204

(b) On that date, the joint fire district and the joint	205
ambulance district shall cease to exist, and the power of each to	206
levy a tax upon taxable property shall terminate, except that any	207
levy of a tax for the payment of indebtedness within the territory	208
of the joint fire or joint ambulance district as it was composed	209
at the time the indebtedness was incurred shall continue to be	210
collected by the successor fire and ambulance district if the	211
indebtedness remains unpaid. All	212

All funds and other property of the joint districts that	213
combined into the fire and ambulance district shall become the	214
property of the fire and ambulance district, unless otherwise	215
provided in the negotiated agreement. The agreement shall provide	216
for the settlement of all debts and obligations of the joint	217
districts.	218

(B)(1) The governing body of thea fire and ambulance	219
district created under division (A)(1) or (2) of this section	220
shall be a board of trustees of at least three but no more than	221
nine members, appointed as provided in the agreement creating the	222
district. Members of the board of trustees may be compensated at a	223
rate not to exceed thirty dollars per meeting for not more than	224
fifteen meetings per year, and may be reimbursed for all necessary	225
expenses incurred, as provided in the agreement creating the	226
district.	227

(2) The board shall employ a clerk and other employees as it	228
considers best, including a fire chief or fire prevention	229
officers, and shall fix their compensation. Neither this section	230
nor any other section of the Revised Code requires, or shall be	231
construed to require, that the fire chief of a fire and ambulance	232
district be a resident of the district.	233

Before entering upon the duties of office, the clerk shall	234
execute a bond, in the amount and with surety to be approved by	235
the board, payable to the state, conditioned for the faithful	236
performance of all of the clerk's official duties. The clerk shall	237
deposit the bond with the presiding officer of the board, who	238
shall file a copy of it, certified by the presiding officer, with	239
the county auditor of the county containing the most territory in	240
the district.	241

The board also shall also provide for the appointment of a	242
fiscal officer for the district. The boardand may also enter into	243
agreements with volunteer fire companies for the use and operation	244
of fire-fighting equipment. Volunteer firefighters acting under	245
such an agreement are subject to the requirements for volunteer	246
firefighters set forth in division (A) of section 505.38 of the	247
Revised Code.	248

(3) Employees of the district shall not be removed from	249
office except as provided by sections 733.35 to 733.39 of the	250
Revised Code, except that, to initiate removal proceedings, the	251
board shall designate a private citizen or, if the employee is	252
employed as a firefighter, the board may designate the fire chief,	253
to investigate, conduct the proceedings, and prepare the necessary	254
charges in conformity with those sections 733.35 to 733.39 of the	255
Revised Code, and except that the board shall perform the	256
functions and duties specified for the municipal legislative	257
authority under those sections. The board may pay reasonable	258
compensation to any private citizen hired for services rendered in	259
the matter.	260

(4) No person shall be appointed as a permanent full-time	261
paid member of the district whose duties include fire fighting, or	262
be appointed as a volunteer firefighter, unless that person has	263
received a certificate issued under former section 3303.07 or	264
section 4765.55 of the Revised Code evidencing satisfactory	265
completion of a firefighter training program. The board may send	266
its officers and firefighters to schools of instruction designed	267
to promote the efficiency of firefighters and, if authorized in	268
advance, may pay their necessary expenses from the funds used for	269
the maintenance and operation of the district.	270

The board may choose, by adoption of an appropriate	271
resolution, to have the Ohio medical transportation board license	272
any emergency medical service organization it operates. If the	273
board adopts such a resolution, Chapter 4766. of the Revised Code,	274
except for sections 4766.06 and 4766.99 of the Revised Code,	275
applies to the organization. All rules adopted under the	276
applicable sections of that chapter also apply to the	277
organization. The board may likewiseremove, by resolution, remove	278
its emergency medical service organization from the jurisdiction	279
of the Ohio medical transportation board.	280

(C) The board of trustees of a fire and ambulance district	281
created under division (A)(1) or (2) of this section may exercise	282
the following powers:	283

(1) Purchase or otherwise provide any fire apparatus,	284
mechanical resuscitators, or other fire or ambulance equipment,	285
appliances, or materials; fire hydrants; and water supply for	286
fire-fightingfirefighting purposes that seems advisable to the	287
board;	288

(2) Provide for the care and maintenance of equipment and,	289
for that purpose, purchase, lease, lease with an option to	290
purchase, or construct and maintain necessary buildings;	291

(3) Establish and maintain lines of fire-alarm communications	292
within the limits of the district;	293

(4) Appropriate land for a fire station or medical emergency	294
unit needed in order to respond in reasonable time to a fire or	295
medical emergency, in accordance with Chapter 163. of the Revised	296
Code;	297

(5) Purchase, appropriate, or accept a deed or gift of land	298
to enlarge or improve a fire station or medical emergency unit;	299

(6) Purchase, lease, lease with an option to purchase,	300
maintain, and use all materials, equipment, vehicles, buildings,	301
and land necessary to perform its duties;	302

(7) Contract for a period not to exceed three years with one	303
or more townships, municipal corporations, counties, joint fire	304
districts, joint ambulance districts, governmental agencies,	305
nonprofit corporations, or private ambulance owners located either	306
within or outside the state, to furnish or receive ambulance	307
services or emergency medical services within the several	308
territories of the contracting parties, if the contract is first	309
authorized by all boards of trustees and legislative authorities	310
concerned;	311

(8) Establish reasonable charges for the use of ambulance or	312
emergency medical services under the same conditions under which a	313
board of fire district trustees may establish those charges under	314
section 505.371 of the Revised Code;	315

(9) Establish all necessary rules to guard against the	316
occurrence of fires and to protect property and lives against	317
damage and accidents;	318

(10) Adopt a standard code pertaining to fire, fire hazards,	319
and fire prevention prepared and promulgated by the state or by a	320
public or private organization that publishes a model or standard	321
code;	322

(11) Provide for charges for false alarms at commercial	323
establishments in the same manner as joint fire districts are	324
authorized to do under section 505.391 of the Revised Code;	325

(12) Issue bonds and other evidences of indebtedness, subject	326
to Chapter 133. of the Revised Code, but only after approval by a	327
vote of the electors of the district as provided by section 133.18	328
of the Revised Code;	329

(13) To provide the services and equipment it considers	330
necessary, levy a sufficient tax, subject to Chapter 5705. of the	331
Revised Code, on all the taxable property in the district.	332

(D) Any municipal corporation or township may join an	333
existing fire and ambulance district, whether created under	334
division (A)(1) or (2) of this section, by its legislative	335
authority's adoption of a resolution requesting the membership and	336
upon approval of the board of trustees of the district. Any	337
municipal corporation or township may withdraw from a district,	338
whether created under division (A)(1) or (2) of this section, by	339
its legislative authority's adoption of a resolution ordering	340
withdrawal. Upon its withdrawal, the municipal corporation or	341
township ceases to be a part of the district, and the district's	342
power to levy a tax on taxable property in the withdrawing	343
township or municipal corporation terminates, except that the	344
district shall continue to levy and collect taxes for the payment	345
of indebtedness within the territory of the district as it was	346
composed at the time the indebtedness was incurred.	347

Upon the withdrawal of any township or municipal corporation	348
from a district, the county auditor of the county containing the	349
most territory in the district shall ascertain, apportion, and	350
order a division of the funds on hand, including funds in the	351
ambulance and emergency medical services fund, moneys and taxes in	352
the process of collection, except for taxes levied for the payment	353
of indebtedness, credits, and real and personal property on the	354
basis of the valuation of the respective tax duplicates of the	355
withdrawing municipal corporation or township and the remaining	356
territory of the district.	357

(E) As used in this section:

358

(1) "Governmental agency" includes all departments, boards,	359
offices, commissions, agencies, colleges, universities,	360
institutions, and other instrumentalities of this or another	361
state.	362

(2) "Emergency medical service organization" has the same	363
meaning as in section 4766.01 of the Revised Code.	364

Sec. 505.391. (A) If, after the fire department of a	365
township, township fire district, or joint fire district, or a	366
private fire company with which the fire department of a township,	367
township fire district, or joint fire district contracts for fire	368
protection, responds to a false alarm from an automatic fire alarm	369
system at a commercial establishment or residential building, the	370
board of township trustees gives written notice by certified mail	371
that it may assess a charge of up to three hundred dollars for	372
each subsequent false alarm within a period of thirty days	373
occurring after anythree false alarmalarms by that system within	374
the same calendar year, the board of township trustees may assess	375
that charge. This notice shall be mailed to the owner and the	376
lessee, if any, of the building in which the system is installed.	377
After the board gives this notice, the board need not give any	378
additional written notices before assessing a charge for a false	379
alarm as provided by this section. If not paid within sixty days	380
after the owner or lessee receives a written notice by certified	381
mail that a charge has been assessed, the charge shall be entered	382
upon the real property tax list and tax duplicate, shall be a lien	383
upon the property served, and shall be collected as other taxes.	384
Charges collected under this section shall be returned to the	385
township general fund.	386

As(B) If payment of the bill assessing a charge for a false	387
alarm is not received within thirty days, the township fiscal	388
officer shall send a notice by certified mail to the manager and	389
to the owner, if different, of the real estate of which the	390
commercial establishment is a part, or to the occupant, lessee,	391
agent, or tenant and to the owner, if different, of the real	392
estate of which the residential building is a part, indicating	393
that failure to pay the bill within thirty days, or to show just	394
cause why the bill should not be paid within thirty days, will	395
result in the assessment of a lien upon the real estate in the	396
amount of the bill. If payment is not received or just cause for	397
nonpayment is not shown within those thirty days, the amount of	398
the bill shall be entered upon the tax duplicate, shall be a lien	399
upon the real estate from the date of the entry, and shall be	400
collected as other taxes and returned to the township treasury to	401
be earmarked for use for fire services.	402

(C) As used in this section, "commercial establishment" means	403
a building or buildings in an area used primarily for	404
nonresidential, commercial purposes.	405

Sec. 505.94.  (A) A board of township trustees may, by	406
resolution, require the registration of all transient vendors	407
within the unincorporated territory of the township and may	408
regulate the time, place, and manner in which these vendors may	409
sell, offer for sale, or solicit orders for future delivery of	410
goods, or the board may, by resolution, prohibit these activities	411
within that territory. If the board requires the registration of	412
all transient vendors, it may establish a reasonable registration	413
fee, not to exceed seventy-fiveone hundred fifty dollars for a	414
registration period, and this registration shall be valid for a	415
period of at least ninety days after the date of registration.	416
Any board of township trustees that provides for the registration	417
and regulation, or prohibition, of transient vendors under this	418
section shall notify the prosecuting attorney of the county in	419
which the township is located of its registration and regulatory	420
requirements or prohibition. No transient vendor shall fail to	421
register or to comply with regulations or prohibitions established	422
by a board of township trustees under this division.	423

This division does not authorize a board of township trustees	424
to apply a resolution it adopts under this division to any person	425
invited by an owner or tenant to visit the owner's or tenant's	426
premises to sell, offer for sale, or solicit orders for future	427
delivery of goods.	428

(B) As used in this section:

429

(1) "Goods" means goods, wares, services, merchandise,	430
periodicals, and other articles or publications.	431

(2) "Transient vendor" means any person who opens a temporary	432
place of business for the sale of goods or who, on the streets or	433
while traveling about the township, either sells or offers for	434
sale goods, or solicits orders for future delivery of goods where	435
payment is required prior to the delivery of the goods. "Transient	436
vendor" does not include any person who represents any entity	437
exempted from taxation under section 5709.04 of the Revised Code,	438
that notifies the board of township trustees that its	439
representatives are present in the township for the purpose of	440
either selling or offering for sale goods, or soliciting orders	441
for future delivery of goods, and does not include a person	442
licensed under Chapter 4707. of the Revised Code.	443

Sec. 515.01.  The board of township trustees may provide	444
artificial lights for any road, highway, public place, or building	445
under its supervision or control, or for any territory within the	446
township and outside the boundaries of any municipal corporation,	447
when the board determines that the public safety or welfare	448
requires that the road, highway, public place, building, or	449
territory shall be lighted. The lighting may be procured either by	450
the township installing a lighting system or by contracting with	451
any person or corporation to furnish lights.	452

If lights are furnished under contract, the contract may	453
provide that the equipment employed may be owned by the township	454
or by the person or corporation supplying itthe lights.	455

If the board determines to procure lighting by contract and	456
the total estimated cost of the contract exceeds twenty-five	457
thousand dollars, the board shall prepare plans and specifications	458
for the lighting equipment and shall, for two weeks, advertise for	459
bids for furnishing the lighting equipment, either by posting the	460
advertisement in three conspicuous places in the township or by	461
publication of the advertisement once a week, for two consecutive	462
weeks, in a newspaper of general circulation in the township. Any	463
such contract for lighting shall be made with the lowest and best	464
bidder.	465

No lighting contract awarded by the board shall be made to	466
cover a period of more than tentwenty years. The cost of	467
installing and operating any lighting system or any light	468
furnished under contract shall be paid from the general fund of	469
the township treasury.	470

Sec. 5705.10. (A) All revenue derived from the general levy	471
for current expense within the ten-mill limitation, from any	472
general levy for current expense authorized by vote in excess of	473
the ten-mill limitation, and from sources other than the general	474
property tax, unless its use for a particular purpose is	475
prescribed by law, shall be paid into the general fund.	476

(B) All revenue derived from general or special levies for	477
debt charges, whether within or in excess of the ten-mill	478
limitation, which is levied for the debt charges on serial bonds,	479
notes, or certificates of indebtedness having a life less than	480
five years, shall be paid into the bond retirement fund; and all	481
such revenue which is levied for the debt charges on all other	482
bonds, notes, or certificates of indebtedness shall be paid into	483
the sinking fund.	484

(C) All revenue derived from a special levy shall be credited	485
to a special fund for the purpose for which the levy was made.	486

(D) Except as otherwise provided by resolution adopted	487
pursuant to section 3315.01 of the Revised Code, all revenue	488
derived from a source other than the general property tax and	489
which the law prescribes shall be used for a particular purpose,	490
shall be paid into a special fund for such purpose. Except as	491
otherwise provided by resolution adopted pursuant to section	492
3315.01 of the Revised Code or as otherwise provided by section	493
3315.40 of the Revised Code, all revenue derived from a source	494
other than the general property tax, for which the law does not	495
prescribe use for a particular purpose, including interest earned	496
on the principal of any special fund, regardless of the source or	497
purpose of the principal, shall be paid into the general fund.	498

(E) All proceeds from the sale of public obligations or	499
fractionalized interests in public obligations as defined in	500
section 133.01 of the Revised Code, except premium and accrued	501
interest, shall be paid into a special fund for the purpose of	502
such issue, and any interest and other income earned on money in	503
such special fund may be used for the purposes for which the	504
indebtedness was authorized or may be credited to the general fund	505
or other fund or account as the taxing authority authorizes and	506
used for the purposes of that fund or account. The premium and	507
accrued interest received from such sale shall be paid into the	508
sinking fund or the bond retirement fund of the subdivision.	509

If(F) Except as provided in division (G) of this section, if	510
a permanent improvement of the subdivision is sold, the amount	511
received from the sale shall be paid into the sinking fund, the	512
bond retirement fund, or into a special fund for the construction	513
or acquisition of permanent improvements; provided that the	514
proceeds from the sale of a public utility shall be paid into the	515
sinking fund or bond retirement fund to the extent necessary to	516
provide for the retirement of the outstanding indebtedness	517
incurred in the construction or acquisition of such utility.	518
Proceeds from the sale of property other than a permanent	519
improvement shall be paid into the fund from which such property	520
was acquired or is maintained, or, if there is no such fund, into	521
the general fund.	522

(G) A township that has a population greater than fifteen	523
thousand according to the most recent federal decennial census and	524
that has declared one or more improvements in the township to be a	525
public purpose under section 5709.73 of the Revised Code may pay	526
proceeds from the sale of a permanent improvement of the township	527
into its general fund if both of the following conditions are	528
satisfied:	529

(1) The township fiscal officer determines that all	530
foreseeable public infrastructure improvements, as defined in	531
section 5709.40 of the Revised Code, to be made in the township in	532
the ten years immediately following the date the permanent	533
improvement is sold will have been financed through resolutions	534
adopted under section 5709.73 of the Revised Code on or before the	535
date of the sale. The fiscal officer shall provide written	536
certification of this determination for the township's records.	537

(2) The permanent improvement being sold was financed	538
entirely from moneys in the township's general fund.	539

(H) Money paid into any fund shall be used only for the	540
purposes for which such fund is established.	541

Section 2. That existing sections 148.04, 148.06, 305.11,	542
504.11, 505.375, 505.391, 505.94, 515.01, and 5705.10 of the	543
Revised Code are hereby repealed.	544