As Passed by the House

126th General Assembly
Regular Session
2005-2006
Am. Sub. H. B. No. 530


Representatives Calvert, Coley, Allen, Aslanides, Collier, Combs, Dolan, Evans, C., Evans, D., Flowers, Hagan, Law, Martin, McGregor, R., Peterson, Schneider, Seitz, Setzer, Webster, White, Widowfield 



A BILL
To amend sections 9.41, 9.901, 101.543, 107.40, 1
109.57, 109.572, 113.09, 113.11, 113.12, 117.45, 2
117.46, 117.47, 117.48, 120.36, 120.52, 120.521, 3
120.53, 121.37, 122.17, 122.171, 122.72, 122.73, 4
122.74, 122.90, 124.09, 124.11, 124.137, 124.138, 5
124.139, 124.14, 124.151, 124.152, 124.18, 6
124.181, 124.182, 124.321, 124.327, 124.382, 7
124.384, 124.387, 124.389, 124.391, 124.82, 8
124.821, 124.822, 124.823, 124.84, 125.21, 126.07, 9
126.21, 126.22, 131.01, 131.02, 131.33, 133.01, 10
133.04, 133.06, 133.12, 133.18, 141.08, 141.10, 11
145.70, 173.14, 173.39, 173.391, 173.41, 184.20, 12
319.301, 340.021, 742.57, 901.23, 927.39, 927.40, 13
927.41, 927.42, 955.011, 955.16, 955.43, 1309.102, 14
1309.520, 1309.521, 1317.07, 1321.02, 1333.11, 15
1523.02, 1901.31, 1901.311, 1901.32, 1901.33, 16
2151.357, 2305.2341, 2503.20, 2913.01, 2913.02, 17
2921.321, 2923.46, 2925.44, 2933.43, 3109.14, 18
3301.0714, 3302.021, 3307.32, 3309.68, 3310.03, 19
3310.06, 3313.29, 3313.372, 3313.61, 3313.64, 20
3313.6410, 3313.813, 3314.02, 3314.03, 3314.08, 21
3314.26, 3314.35, 3314.36, 3315.01, 3317.01, 22
3317.015, 3317.02, 3317.021, 3317.022, 3317.024, 23
3317.029, 3317.0216, 3317.03, 3317.051, 3317.053, 24
3317.06, 3317.07, 3317.082, 3317.11, 3317.19, 25
3318.052, 3318.37, 3319.17, 3323.091, 3323.13, 26
3323.20, 3345.05, 3353.02, 3354.10, 3355.07, 27
3357.10, 3358.06, 3365.02, 3375.121, 3381.15, 28
3381.17, 3517.152, 3701.041, 3701.341, 3701.65, 29
3705.242, 3734.57, 3735.67, 3745.114, 3905.43, 30
4109.01, 4109.02, 4109.06, 4117.01, 4303.29, 31
4731.22, 4731.281, 4781.04, 4905.79, 5111.061, 32
5111.081, 5111.11, 5111.20, 5111.222, 5111.231, 33
5111.244, 5111.27, 5111.31, 5111.88, 5111.882, 34
5111.889, 5111.8811, 5111.8812, 5112.08, 5112.18, 35
5112.31, 5115.04, 5119.16, 5123.0413, 5123.196, 36
5123.36, 5139.50, 5505.27, 5531.10, 5577.99, 37
5703.21, 5703.57, 5705.03, 5705.091, 5705.19, 38
5705.195, 5705.34, 5709.08, 5709.081, 5709.40, 39
5709.42, 5709.43, 5709.73, 5709.74, 5709.75, 40
5709.78, 5709.79, 5709.80, 5711.01, 5725.221, 41
5727.06, 5727.85, 5729.05, 5733.01, 5733.352, 42
5733.56, 5733.98, 5735.27, 5739.01, 5739.011, 43
5739.026, 5739.211, 5741.031, 5743.025, 5743.03, 44
5743.04, 5743.05, 5743.08, 5743.081, 5743.12, 45
5743.13, 5743.15, 5743.33, 5743.34, 5743.35, 46
5745.01, 5747.01, 5747.012, 5747.05, 5747.056, 47
5747.11, 5747.331, 5748.01, 5748.02, 5751.01, 48
5751.011, 5751.032, 5751.04, 5751.05, 5751.051, 49
5751.10, 5751.20, 5751.21, 5751.22, 5751.53, and 50
6121.02; to amend, for the purpose of adopting new 51
section numbers as indicated in parentheses, 52
sections 117.45 (126.35), 117.46 (126.36), 117.47 53
(126.37), 117.48 (126.38), 173.41 (173.394), 54
5111.081 (5111.942), 5111.082 (5111.081), 5111.083 55
(5111.082), 5111.084 (5111.083), and 5111.085 56
(5111.084); to enact new sections 3325.12, 57
3365.11, and 5111.18 and sections 131.022, 173.27, 58
307.761, 333.01, 333.02, 333.03, 333.04, 333.05, 59
333.06, 333.07, 3310.11, 3310.12, 3314.18, 60
3323.143, 3701.046, 3701.79, 4303.207, 4503.105, 61
5111.8813, 5111.8814, 5111.8815, 5111.8816, 62
5111.8817, 5111.941, 5111.943, 5112.311, 5123.37, 63
5123.371, 5123.372, 5123.373, 5123.374, 5123.375, 64
5502.261, 5531.101, 5701.11, 5705.211, 5725.222, 65
5725.98, 5729.101, 5729.102, 5729.98, 5743.021, 66
5743.321, 5748.011, and 5919.19; and to repeal 67
sections 3325.12, 3325.17, 3365.11, 4732.04, and 68
5111.18 of the Revised Code; to amend Section 3 of 69
Sub. H.B. 11 of the 126th General Assembly; to 70
amend Sections 203.09, 203.12, 203.12.12, 203.45, 71
203.51, 203.54, 203.66, 203.69, 203.84, 203.87, 72
203.99.01, 203.99.48, 206.03, 206.09.12, 73
206.09.15, 206.09.21, 206.09.27, 206.09.36, 74
206.09.39, 206.09.42, 206.09.66, 206.09.84, 75
206.16, 206.48, 206.66, 206.66.22, 206.66.23, 76
206.66.36, 206.66.64, 206.66.66, 206.66.84, 77
206.66.85, 206.66.91, 206.67.15, 206.67.21, 78
206.99, 209.04, 209.06.06, 209.06.09, 209.09.06, 79
209.09.18, 209.15, 209.18, 209.18.09, 209.24, 80
209.30, 209.33, 209.36, 209.45, 209.63, 209.63.42, 81
209.64.60, 209.75, 209.81, 209.90.06, 212.03, 82
212.24, 212.27, 212.30, 212.33, 315.03, 557.12, 83
and 612.36.03 of Am. Sub. H.B. 66 of the 126th 84
General Assembly; to amend Sections 23 and 23.01 85
of Am. Sub. S.B. 189 of the 125th General 86
Assembly; to amend Sections 19.01, 20.01, 23.12, 87
and 23.45 of Am. Sub. H.B. 16 of the 126th General 88
Assembly, as subsequently amended; to amend 89
Sections 203.06.06 and 203.06.24 of Am. Sub. H.B. 90
68 of the 126th General Assembly, as subsequently 91
amended; to amend Section 22 of Am. Sub. S.B. 189 92
of the 125th General Assembly, as subsequently 93
amended; and to repeal Sections 315.03 and 94
557.09.09 of Am. Sub. H.B. 66 of the 126th General 95
Assembly to make capital reappropriations for the 96
biennium ending June 30, 2008, to make certain 97
supplemental and capital appropriations and to 98
provide authorization and conditions for the 99
operation of state programs.100


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

       Section 101.01. That sections 9.41, 9.901, 101.543, 107.40, 101
109.57, 109.572, 113.09, 113.11, 113.12, 117.45, 117.46, 117.47, 102
117.48, 120.36, 120.52, 120.521, 120.53, 121.37, 122.17, 122.171, 103
122.72, 122.73, 122.74, 122.90, 124.09, 124.11, 124.137, 124.138, 104
124.139, 124.14, 124.151, 124.152, 124.18, 124.181, 124.182, 105
124.321, 124.327, 124.382, 124.384, 124.387, 124.389, 124.391, 106
124.82, 124.821, 124.822, 124.823, 124.84, 125.21, 126.07, 126.21, 107
126.22, 131.01, 131.02, 131.33, 133.01, 133.04, 133.06, 133.12, 108
133.18, 141.08, 141.10, 145.70, 173.14, 173.39, 173.391, 173.41, 109
184.20, 319.301, 340.021, 742.57, 901.23, 927.39, 927.40, 927.41, 110
927.42, 955.011, 955.16, 955.43, 1309.102, 1309.520, 1309.521, 111
1317.07, 1321.02, 1333.11, 1523.02, 1901.31, 1901.311, 1901.32, 112
1901.33, 2151.357, 2305.2341, 2503.20, 2913.01, 2913.02, 2921.321, 113
2923.46, 2925.44, 2933.43, 3109.14, 3301.0714, 3302.021, 3307.32, 114
3309.68, 3310.03, 3310.06, 3313.29, 3313.372, 3313.61, 3313.64, 115
3313.6410, 3313.813, 3314.02, 3314.03, 3314.08, 3314.26, 3314.35, 116
3314.36, 3315.01, 3317.01, 3317.015, 3317.02, 3317.021, 3317.022, 117
3317.024, 3317.029, 3317.0216, 3317.03, 3317.051, 3317.053, 118
3317.06, 3317.07, 3317.082, 3317.11, 3317.19, 3318.052, 3318.37, 119
3319.17, 3323.091, 3323.13, 3323.20, 3345.05, 3353.02, 3354.10, 120
3355.07, 3357.10, 3358.06, 3365.02, 3375.121, 3381.15, 3381.17, 121
3517.152, 3701.041, 3701.341, 3701.65, 3705.242, 3734.57, 3735.67, 122
3745.114, 3905.43, 4109.01, 4109.02, 4109.06, 4117.01, 4303.29, 123
4731.22, 4731.281, 4781.04, 4905.79, 5111.061, 5111.081, 5111.11 124
5111.20, 5111.222, 5111.231, 5111.244, 5111.27, 5111.31, 5111.88, 125
5111.882, 5111.889, 5111.8811, 5111.8812, 5112.08, 5112.18, 126
5112.31, 5115.04, 5119.16, 5123.0413, 5123.196, 5123.36, 5139.50, 127
5505.27, 5531.10, 5577.99, 5703.21, 5703.57, 5705.03, 5705.091, 128
5705.19, 5705.195, 5705.34, 5709.08, 5709.081, 5709.40, 5709.42, 129
5709.43, 5709.73, 5709.74, 5709.75, 5709.78, 5709.79, 5709.80, 130
5711.01, 5725.221, 5727.06, 5727.85, 5729.05, 5733.01, 5733.352, 131
5733.56, 5733.98, 5735.27, 5739.01, 5739.011, 5739.026, 5739.211, 132
5741.031, 5743.025, 5743.03, 5743.04, 5743.05, 5743.08, 5743.081, 133
5743.12, 5743.13, 5743.15, 5743.33, 5743.34, 5743.35, 5745.01, 134
5747.01, 5747.012, 5747.05, 5747.056, 5747.11, 5747.331, 5748.01, 135
5748.02, 5751.01, 5751.011, 5751.032, 5751.04, 5751.05, 5751.051, 136
5751.10, 5751.20, 5751.21, 5751.22, 5751.53, and 6121.02 be 137
amended; that sections 117.45 (126.35), 117.46 (126.36), 117.47 138
(126.37), 117.48 (126.38), 173.41 (173.394), 5111.081 (5111.942), 139
5111.082 (5111.081), 5111.083 (5111.082), 5111.084 (5111.083), and 140
5111.085 (5111.084) be amended for the purpose of adopting new 141
sections numbers as indicated in parentheses; that new sections 142
3325.12, 3365.11, and 5111.18 and sections 131.022, 173.27, 143
307.761, 333.01, 333.02, 333.03, 333.04, 333.05, 333.06, 333.07, 144
3310.11, 3310.12, 3314.18, 3323.143, 3701.046, 3701.79, 4303.207, 145
4503.105, 5111.8813, 5111.8814, 5111.8815, 5111.8816, 5111.8817, 146
5111.941, 5111.943, 5112.311, 5123.37, 5123.371, 5123.372, 147
5123.373, 5123.374, 5123.375, 5502.261, 5531.101, 5701.11, 148
5705.211, 5725.222, 5725.98, 5729.101, 5729.102, 5729.98, 149
5743.021, 5743.321, 5748.011, and 5919.19 of the Revised Code be 150
enacted to read as follows:151

       Sec. 9.41.  The auditor of state, director of budget and152
management, or any fiscal officer of any county, city, city health 153
district, general health district, or city school district154
thereof, or civil service township, shall not draw, sign, issue,155
or authorize the drawing, signing, or issuing of any warrant on156
the treasurer of state or other disbursing officer of the state,157
or the treasurer or other disbursing officer of any county, city,158
or city school district thereof, or civil service township, to pay 159
any salary or other compensation to any officer, clerk, employee, 160
or other person in the classified service unless an estimate, 161
payroll, or account for such salary or compensation containing the 162
name of each person to be paid, bears the certificate of the 163
director of administrative services, or in the case of the service 164
of the city or civil service township, the certificate of the 165
civil service commission of the city or civil service township, or 166
in the case of the service of the county, the certificate of the 167
appointing authority, that the persons named in the estimate, 168
payroll, or account have been appointed, promoted, reduced, 169
suspended, or laid off, or are being employed in pursuance of 170
Chapter 124. of the Revised Code and the rules adopted thereunder.171

       Where estimates, payrolls, or accounts are prepared by172
electronic data processing equipment, the director of173
administrative services or the municipal or civil service township 174
civil service commission may develop methods for controlling the 175
input or verifying the output of such equipment to ensure 176
compliance with Chapter 124. of the Revised Code and the rules 177
adopted thereunder. Any estimates, payrolls, or accounts prepared 178
by these methods shall be subject to special audit at any time.179

       Any sum paid contrary to this section may be recovered from180
any officer making such payment in contravention of law and of the 181
rules made in pursuance of law, or from any officer signing,182
countersigning, or authorizing the signing or countersigning of183
any warrant for the payment of the same, or from the sureties on184
histhe officer's official bond, in an action in the courts of the 185
state, maintained by a citizen resident therein. All moneys 186
recovered in any action brought under this section shall, when 187
collected, be paid into the state treasury or the treasury of the188
appropriate civil division of the state, except that the plaintiff 189
in any action shall be entitled to recover histhe plaintiff's own190
taxable costs of such action.191

       Sec. 9.901.  (A)(1) All health care benefits provided to 192
persons employed by the public schools of this state shall be 193
provided by medical plans designed pursuant to this section by the 194
school employees health care board. The board, in consultation 195
with the superintendent of insurance, shall negotiate with and, in 196
accordance with the competitive selection procedures of Chapter 197
125. of the Revised Code, contract with one or more insurance 198
companies authorized to do business in this state for the issuance 199
of the plans. Any or all of the medical plans designed by the 200
board may be self-insured. All self-insured plans adopted shall be 201
administered by the board in accordance with this section. As used 202
in this section, a "public school" means a school in a city, 203
local, exempted village, or joint vocational school district, and 204
includes the educational service centers associated with those 205
schools.206

       (2) Prior to soliciting proposals from insurance companies 207
for the issuance of medical plans, the board shall determine what 208
geographic regions exist in the state based on the availability of 209
providers, networks, costs, and other factors relating to 210
providing health care benefits. The board shall then determine 211
what medical plans are offered by school districts and existing 212
consortiums in the state. The board shall determine what medical 213
plan offered by a school district or existing consortium in the 214
region offers the lowest premium cost plan.215

       (3) The board shall develop a request for proposals and 216
solicit bids for medical plans for the school districts in a 217
region similar to the existing plans. The board shall also 218
determine the benefits offered by existing medical plans, the 219
employees' costs, and the cost-sharing arrangements used by public 220
schools participating in a consortium. The board shall determine 221
what strategies are used by the existing medical plans to manage 222
health care costs and shall study the potential benefits of state 223
or regional consortiums of public schools offering multiple health 224
care plans.225

       (4) As used in this section, a "medical plan" includes group 226
policies, contracts, and agreements that provide hospital, 227
surgical, or medical expense coverage, including self-insured 228
plans. A "medical plan" does not include an individual plan 229
offered to the employees of a public school, or a plan that 230
provides coverage only for specific disease or accidents, or a 231
hospital indemnity, medicare supplement, or other plan that 232
provides only supplemental benefits, paid for by the employees of 233
a public school.234

       (B) The school employees health care board is hereby created. 235
The school employees health care board shall consist of the 236
following nine members and shall include individuals with 237
experience with public school benefit programs, health care 238
industry providers, and medical plan beneficiaries:239

       (1) Three members appointed by the governor;240

       (2) Three members appointed by the president of the senate;241

       (3) Three members appointed by the speaker of the house of 242
representatives.243

       A member of the school employees health care board shall not 244
be employed by, represent, or in any way be affiliated with a 245
private entity that is providing services to the board, an 246
individual school district, employers, or employees in the state 247
of Ohio.248

       (C)(1) Members of the school employees health care board 249
shall serve four-year terms; however, one of each of the initial 250
members appointed under divisions (B)(1) to (3) of this section 251
shall be appointed to a term of one year. The initial appointments 252
under this section shall be made within forty-five days after the 253
effective date of this sectionSeptember 29, 2005.254

       Members' terms shall end on the same day of the same month as 255
the effective date of this sectiontwenty-ninth day of September, 256
but a member shall continue to serve subsequent to the expiration 257
of the member's term until a successor is appointed. Any vacancy 258
occurring during a member's term shall be filled in the same 259
manner as the original appointment, except that the person 260
appointed to fill the vacancy shall be appointed to the remainder 261
of the unexpired term.262

       (2) Members shall serve without compensation but shall be 263
reimbursed from the school employees health care fund for actual 264
and necessary expenses incurred in the performance of their 265
official duties as members of the board.266

       (3) Members may be removed by their appointing authority for 267
misfeasance, malfeasance, incompetence, dereliction of duty, or 268
other just cause.269

       (D)(1) The governor shall call the first meeting of the 270
school employees health care board. At that meeting, and annually 271
thereafter, the board shall elect a chairperson and may elect 272
members to other positions on the board as the board considers 273
necessary or appropriate. The board shall meet at least four times 274
each calendar year and shall also meet at the call of the 275
chairperson or three or more board members. The chairperson shall 276
provide reasonable advance notice of the time and place of board 277
meetings to all members.278

       (2) A majority of the board constitutes a quorum for the 279
transaction of business at a board meeting. A majority vote of the 280
members present is necessary for official action.281

       (E) The school employees health care board shall conduct its 282
business at open meetings; however, the records of the board are 283
not public records for purposes of section 149.43 of the Revised 284
Code.285

       (F) The school employees health care fund is hereby created 286
in the state treasury. The public schools shall pay all school 287
employees health care board plan premiums in the manner prescribed 288
by the school employees health care board to the board for deposit 289
into the school employees health care fund. All funds in the 290
school employees health care fund shall be used solely for the 291
provision of health care benefits to public schools employees 292
pursuant to this section and related administrative costs. 293
Premiums received by the board or insurance companies contracted 294
pursuant to division (A) of this section are not subject to any 295
state insurance premium tax.296

       (G) The school employees health care board shall do all of 297
the following:298

       (1) Design multiple medical plans, including regional plans, 299
to provide, in the board's judgment, the optimal combination of 300
coverage, cost, choice, and stability of health cost benefits. The 301
board may establish more than one tier of premium rates for any 302
medical plan. The board shall establish regions as necessary for 303
the implementation of the board's medical plans. Plans and premium 304
rates may vary across the regions established by the board.305

       (2) Set an aggregate goal for employee and employer portions 306
of premiums for the board's medical plans so as to manage plan 307
participation and encourage the use of value-based plan 308
participation by employees;309

       (3) Set employer and employee plan copayments, deductibles, 310
exclusions, limitations, formularies, premium shares, and other 311
responsibilities;312

       (4) Include disease management and consumer education 313
programs, to the extent that the board determines is appropriate, 314
in all medical plans designed by the board, which programs shall 315
include, but are not limited to, wellness programs and other 316
measures designed to encourage the wise use of medical plan 317
coverage. These programs are not services or treatments for 318
purposes of section 3901.71 of the Revised Code.319

       (5) Create and distribute to the governor, the speaker of the 320
house of representatives, and the president of the senate, an 321
annual report covering the plan background; plan coverage options; 322
plan administration, including procedures for monitoring and 323
managing objectives, scope, and methodology; plan operations; 324
employee and employer contribution rates and the relationship 325
between the rates and the school employees health care fund 326
balance; a means to develop and maintain identity and evaluate 327
alternative employee and employer cost-sharing strategies; an 328
evaluation of the effectiveness of cost-saving services and 329
programs; an evaluation of efforts to control and manage member 330
eligibility and to insure that proper employee and employer 331
contributions are remitted to the trust fund; efforts to prevent 332
and detect fraud; and efforts to manage and monitor board 333
contracts;334

       (6) Utilize cost containment measures aligned with patient, 335
plan, and provider management strategies in developing and 336
managing medical plans.337

       (H) The sections in Chapter 3923. of the Revised Code 338
regulating public employee benefit plans are not applicable to the 339
medical plans designed pursuant to this section.340

       (I)(1) Public schools are not subject to this section prior 341
to the release of medical plans designed pursuant to this section.342

       (2) Prior to the school employees health care board's release 343
of the board's initial medical plans, the board shall contract 344
with an independent consultant to analyze costs related to 345
employee health care benefits provided by existing school district 346
plans in this state. The consultant shall determine the benefits 347
offered by existing medical plans, the employees' costs, and the 348
cost-sharing arrangements used by public schools either 349
participating in a consortium or by other means. The consultant 350
shall determine what strategies are used by the existing medical 351
plans to manage health care costs and shall study the potential 352
benefits of state or regional consortiums of public schools 353
offering multiple health care plans. Based on the findings of the 354
analysis, the consultant shall submit written recommendations to 355
the board for the development and implementation of a successful 356
program for pooling school districts' purchasing power for the 357
acquisition of employee medical plans. The consultant's 358
recommendations shall address, at a minimum, all of the following 359
issues:360

       (a) The establishment of regions for the provision of medical 361
plans, based on the availability of providers and plans in the 362
state at the time that the school employees health care board is 363
established;364

       (b) The use of regional preferred provider and closed panel 365
plans, health savings accounts, and alternative medical plans, to 366
stabilize both costs and the premiums charged school districts and 367
district employees;368

       (c) The development of a system to obtain eligibility data 369
and data compiled pursuant to the "Consolidated Omnibus Budget 370
Reconciliation Act of 1985 (COBRA)," 100 Stat. 227, 29 U.S.C. 371
1161, as amended;372

       (d) The use of the competitive bidding process for regional 373
medical plans;374

       (e) The development of a timeline planning for the design and 375
use of board medical plans by not later than December 31, 2007;376

       (f) The use of information on claims and costs and of 377
information reported by districts pursuant to COBRA in analyzing 378
administrative and premium costs;379

       (g) The experience of states that have mandated statewide 380
medical plans for public school employees, including the 381
implementation strategies used by those states;382

       (h) Recommended strategies for the use of first-year roll-in 383
premiums in the transition from district medical plans to school 384
employees health care board plans;385

       (i) The option of allowing school districts to join an 386
existing regional consortium as an alternative to school employees 387
health care board plans;388

       (j) Mandatory and optional coverages to be offered by the 389
board's medical plans;390

       (k) Potential risks to the state from the use of medical 391
plans developed pursuant to this section;392

       (l) Any legislation needed to ensure the long-term financial 393
solvency and stability of a health care purchasing system;394

       (m) The potential impacts of any changes to the existing 395
purchasing structure on all of the following:396

       (i) Existing health care pooling and consortiums;397

       (ii) School district employees;398

       (iii) Individual school districts.399

       (n) Issues that could arise when school districts transition 400
from the existing purchasing structure to a new purchasing 401
structure;402

       (o) Strategies available to the board in the creation of fund 403
reserves and the need for stop-loss insurance coverage for 404
catastrophic losses;405

       (p) Any legislation needed to establish and maintain medical 406
plans designed pursuant to this section. The consultant shall 407
submit all legislative recommendations not later than December 31, 408
2005August 30, 2006, in writing, to the school employees health 409
care board and to the governor, the speaker of the house of 410
representatives, and the president of the senate.411

       (3) The public schools health care advisory committee is 412
hereby created under the school employees health care board. The 413
committee shall make recommendations to the school employees 414
health care board related to the board's accomplishment of the 415
duties assigned to the board under this section. The committee 416
shall consist of eighteen members. The governor, the speaker of 417
the house of representatives, and the president of the senate 418
shall each appoint a representative from the Ohio education 419
association, the Ohio school boards association, the Ohio 420
association of school business officials, the Ohio association of 421
health underwriters, an existing health care consortium serving 422
public schools, and a health insuring corporation licensed to do 423
business in Ohio and recommended by the Ohio association of health 424
plans. The initial appointees shall be appointed to a one-year 425
term not later than July 31, 20052007, the members' term to begin 426
on that date. Subsequent one-year appointments, to commence on the 427
thirty-first day of July of each year, shall be made in the same 428
manner. A member shall continue to serve subsequent to the 429
expiration of the member's term until the member's successor is 430
appointed. Any vacancy occurring during a member's term shall be 431
filled in the same manner as the original appointment, except that 432
the person appointed to fill the vacancy shall be appointed to the 433
remainder of the unexpired term. The governor shall call the first 434
meeting of each newly appointed committee. At that meeting the 435
board shall elect a chairperson who shall call the time and place 436
of future committee meetings. Committee members are not subject to 437
the conditions for eligibility set by division (B) of this section 438
for members of the school employees health care board.439

       (4) The school employees health care board shall submit a 440
written study to the governor and the general assembly not later 441
than January 15December 1, 2006, of a plan to operate in 442
compliance with this section, and on the governance of the school 443
employees health care board. A copy of the board's plan of 444
operation, including audit provisions, shall accompany the report 445
on the board's governance and the report shall include the board's 446
recommendations on any legislation needed to enforce the 447
recommendations of the board on implementing the provisions of 448
this section.449

       (5) Not later than January 15, 2009, and not later than the 450
same day of each subsequent year, the school employees health care 451
board shall submit a written report to the governor and each 452
member of the general assembly, which report evaluates the 453
performance of school employees health care board medical plans 454
during the previous year. Districts offering employee health care 455
benefits through a plan offered by a consortium of two or more 456
districts, or a consortium of one or more districts and one or 457
more political subdivisions as defined in section 9.833 of the 458
Revised Code, representing five thousand or more employees as of 459
January 1, 2005, may request permission from the school employees 460
health care board to continue offering consortium plans to the 461
districts' employees at the discretion of the board. If the board 462
grants permission, the permission is valid for only one year but 463
may be renewed annually thereafter upon application to an approval 464
of the board. The board shall grant initial or continued approval 465
upon finding, based on an actuarial evaluation of the existing 466
consortium plan offerings, that benefit design, premium costs, 467
administrative cost, and other factors considered by the board are 468
equivalent to or lower than comparable costs of the board's plan 469
options offered to the local district. Age and gender adjustments, 470
benefit comparison adjustments, and the total cost of the 471
consortium plan, including administration, benefit cost, stop-loss 472
insurance, and all other expenses or information requested by the 473
board shall be presented to the board prior to the board's 474
decision to allow a local district to continue to offer health 475
care benefits under a consortium plan. A district shall not 476
participate in the consortium plan once the district has chosen to 477
offer plans designed by the board to the district's employees and 478
begins premium payments for deposit into the school employees 479
health care fund.480

       (6) Any districts providing medical plan coverage for the 481
employees of public schools, or that have provided coverage within 482
two years prior to the effective date of this sectionSeptember 483
29, 2005, shall provide nonidentifiable aggregate claims data for 484
the coverage to the school employees health care board or the 485
department of administrative services, without charge, within 486
thirty days after receiving a written request from the board or 487
the department. The claims data shall include data relating to 488
employee group benefit sets, demographics, and claims experience.489

       (J) The school employees health care board may contract with 490
other state agencies as the board deems necessary for the 491
implementation and operation of this section, based on 492
demonstrated experience and expertise in administration, 493
management, data handling, actuarial studies, quality assurance, 494
or other needed services. The school employees health care board 495
shall contract with the department of administrative services for 496
central services until the board is able to obtain such services 497
from other sources. The board shall reimburse the department of 498
administrative services for the reasonable cost of those services.499

       (K) The board's administrative functions shall include, but 500
are not limited to, the following:501

       (1) Maintaining reserves in the school employees health care 502
fund, reinsurance, and other measures that in the judgment of the 503
board will result in the long-term stability and solvency of the 504
medical plans designed by the board. The board shall bill school 505
districts, in proportion to a district's premium payments to all 506
premium payments paid into the school employees health care fund 507
during the previous year, in order to maintain necessary reserves, 508
reinsurance, and administrative and operating funds. Each school 509
district contributing to a board medical plan shall share any 510
losses due to the expense of claims paid by the plan. In the event 511
of a loss, the board may bill each district an amount, in 512
proportion to the district's premium payments to all premium 513
payments paid into the school employees health care fund during 514
the previous year, sufficient in total to cover the loss. The 515
state is not liable for any obligations of the school employees 516
health care board or the school employees health care fund, or for 517
expenses of public schools or school districts related to the 518
board's medical plans.519

       (2) Providing health care information, wellness programs, and 520
other preventive health care measures to medical plan 521
beneficiaries, to the extent that the board determines to be 522
appropriate;523

       (3) Coordinating contracts for services related to the 524
board's medical plans. Contracts shall be approved by the school 525
employees health care board.526

       (L) Not less than ninety days before coverage begins for 527
public school employees under medical plans designed by the school 528
employees health care board, a school district's board of 529
education shall provide detailed information about the medical 530
plans to the employees.531

       (M) Nothing in this section shall be construed as prohibiting 532
public schools or school districts from consulting with and 533
compensating insurance agents and brokers for professional 534
services.535

       (N) The department of administrative services shall report to 536
the governor, the speaker of the house of representatives, and the 537
president of the senate within eighteen months after the effective 538
date of this sectionnot later than April 30, 2007, on the 539
feasibility of achieving all of the following:540

       (1) Designing multiple medical plans to cover persons 541
employed by public institutions of higher education that achieve 542
an optimal combination of coverage, cost, choice, and stability, 543
which plans include both state and regional preferred provider 544
plans, set employee and employer premiums, and set employee plan 545
copayments, deductibles, exclusions, limitations, formularies, and 546
other responsibilities. For this purpose, "public institutions of 547
higher education" include, without limitation, state universities 548
and colleges, state community college districts, community college 549
districts, university branch districts, technical college 550
districts, and municipal universities. 551

       (2) Maintaining reserves, reinsurance, and other measures to 552
insure the long-term stability and solvency of the medical plans;553

       (3) Providing appropriate health care information, wellness 554
programs, and other preventive health care measures to medical 555
plan beneficiaries;556

       (4) Coordinating contracts for services related to the 557
medical plans.558

       Sec. 101.543. TheAs used in this section, "published" means 559
to produce an electronic record that is accessible to the public.560

       The daily journals of the senate and house of representatives 561
journals shall be printed or published daily during each session 562
of the general assembly in pamphlet form without covers. The 563
senate journal shall precede the house of representatives journal 564
in the pamphlet. The composition used in printing or publishing565
the daily journals shall be retained for use in printing the final 566
journals.567

       The final journals and appendixes of the senate and house of 568
representatives journals and appendixes shall be printed after 569
adjournment sine die and be bound in half law binding. The 570
respective journal of each house and its proper appendix shall 571
compose one volume unless the clerk of the senate or clerk of the572
house of representatives, as the case may be, directs that they be573
bound in separate volumes.574

       Sec. 107.40.  (A) There is hereby created the governor's 575
residence advisory commission. The commission shall provide for 576
the preservation, restoration, acquisition, and conservation of 577
all decorations, objects of art, chandeliers, china, silver, 578
statues, paintings, furnishings, accouterments, and other 579
aesthetic materials that have been acquired, donated, loaned, or 580
otherwise obtained by the state for the governor's residence and 581
that have been approved by the commission. In addition, the 582
commission shall provide for the maintenance of plants that have 583
been acquired, donated, loaned, or otherwise obtained by the state 584
for the governor's residence and that have been approved by the 585
commission.586

       (B) The commission shall be responsible for the care, 587
provision, repair, and placement of furnishings and other objects 588
and accessories of the grounds and public areas of the first story 589
of the governor's residence and for the care and placement of 590
plants on the grounds. In exercising this responsibility, the 591
commission shall preserve and seek to further establish theboth 592
of the following:593

       (1) The authentic ambiance and decor of the historic era 594
during which the governor's residence was constructed. These;595

       (2) The grounds as a representation of Ohio's natural 596
ecosystems.597

        These duties shall not affect the obligation of the 598
department of administrative services to provide for the general 599
maintenance and operating expenses of the governor's residence.600

       (C) The commission shall consist of nineeleven members. One 601
member shall be the director of administrative services or the 602
director's designee, who shall serve during the director's term of 603
office and shall serve as chairperson. One member shall be the 604
director of the Ohio historical society or the director's 605
designee, who shall serve during the director's term of office and 606
shall serve as vice-chairperson. One member shall represent the 607
Columbus landmarks foundation. One member shall represent the608
Bexley historical society. One member shall be the mayor of the 609
city of Bexley, who shall serve during the mayor's term of office. 610
One member shall be the chief executive officer of the Franklin 611
park conservatory joint recreation district, who shall serve 612
during the term of employment as chief executive officer. The613
remaining five members shall be appointed by the governor with the 614
advice and consent of the senate. The five members appointed by 615
the governor shall be persons with knowledge of Ohio history, 616
architecture, decorative arts, or historic preservation, and one 617
of those members shall have knowledge of landscape architecture, 618
garden design, horticulture, and plants native to this state.619

       (D) Of the initial appointees, the representative of the620
Columbus landmarks foundation shall serve for a term expiring621
December 31, 1996, and the representative of the Bexley historical 622
society shall serve for a term expiring December 31, 1997. Of the 623
five members appointed by the governor, three shall serve for 624
terms ending December 31, 1998, and two shall serve for terms 625
ending December 31, 1999. Thereafter, each term shall be for four 626
years, commencing on the first day of January and ending on the 627
last day of December. EachThe member having knowledge of 628
landscape architecture, garden design, horticulture, and plants 629
native to this state initially shall be appointed upon the first 630
vacancy on the commission occurring on or after the effective date 631
of this amendment.632

        Each member shall hold office from the date of the member's633
appointment until the end of the term for which the member was634
appointed. Any member appointed to fill a vacancy occurring prior 635
to the end of the term for which the member's predecessor was 636
appointed shall hold office for the remainder of the term. Any 637
member shall continue in office subsequent to the expiration of 638
the term until the member's successor takes office.639

       (E) FiveSix members of the commission constitute a quorum, 640
and the affirmative vote of fivesix members is required for 641
approval of any action by the commission.642

       (F) After each initial member of the commission has been 643
appointed, the commission shall meet and select one member as 644
secretary and another as treasurer. Organizational meetings of the 645
commission shall be held at the time and place designated by call 646
of the chairperson. Meetings of the commission may be held 647
anywhere in the state and shall be in compliance with Chapters 648
121. and 149. of the Revised Code. The commission may adopt, 649
pursuant to section 111.15 of the Revised Code, rules necessary to 650
carry out the purposes of this section.651

       (G) Members of the commission shall serve without 652
remuneration, but shall be compensated for actual and necessary 653
expenses incurred in the performance of their official duties.654

       (H) All expenses incurred in carrying out this section are 655
payable solely from money accrued under this section or 656
appropriated for these purposes by the general assembly, and the 657
commission shall incur no liability or obligation beyond such 658
money.659

       (I) The commission may accept any donation, gift, bequest, or 660
devise for the governor's residence or as an endowment for the 661
maintenance and care of the garden on the grounds of the 662
governor's residence in furtherance of its duties. Any revenue 663
received by the commission shall be deposited into the governor's 664
residence fund, which is hereby established in the state treasury, 665
for use by the commission in accordance with the performance of 666
its duties. All investment earnings of the fund shall be credited 667
to the fund. Title to all property acquired by the commission 668
shall be taken in the name of the state and shall be held for the 669
use and benefit of the commission.670

       (J) Nothing in this section limits the ability of a person or 671
other entity to purchase decorations, objects of art, chandeliers, 672
china, silver, statues, paintings, furnishings, accouterments, 673
plants, or other aesthetic materials for placement in the 674
governor's residence or on the grounds of the governor's residence675
or donation to the commission. No such object or plant, however, 676
shall be placed on the grounds or public areas of the first story 677
of the governor's residence without the consent of the commission.678

       Sec. 109.57.  (A)(1) The superintendent of the bureau of679
criminal identification and investigation shall procure from 680
wherever procurable and file for record photographs, pictures, 681
descriptions, fingerprints, measurements, and other information 682
that may be pertinent of all persons who have been convicted of 683
committing within this state a felony, any crime constituting a 684
misdemeanor on the first offense and a felony on subsequent685
offenses, or any misdemeanor described in division (A)(1)(a) of 686
section 109.572 of the Revised Code, of all children under 687
eighteen years of age who have been adjudicated delinquent 688
children for committing within this state an act that would be a 689
felony or an offense of violence if committed by an adult or who 690
have been convicted of or pleaded guilty to committing within this 691
state a felony or an offense of violence, and of all well-known 692
and habitual criminals. The person in charge of any county, 693
multicounty, municipal, municipal-county, or multicounty-municipal 694
jail or workhouse, community-based correctional facility, halfway 695
house, alternative residential facility, or state correctional 696
institution and the person in charge of any state institution 697
having custody of a person suspected of having committed a felony, 698
any crime constituting a misdemeanor on the first offense and a 699
felony on subsequent offenses, or any misdemeanor described in 700
division (A)(1)(a) of section 109.572 of the Revised Code or 701
having custody of a child under eighteen years of age with respect 702
to whom there is probable cause to believe that the child may have 703
committed an act that would be a felony or an offense of violence 704
if committed by an adult shall furnish such material to the 705
superintendent of the bureau. Fingerprints, photographs, or other706
descriptive information of a child who is under eighteen years of 707
age, has not been arrested or otherwise taken into custody for 708
committing an act that would be a felony or an offense of violence 709
if committed by an adult, has not been adjudicated a delinquent 710
child for committing an act that would be a felony or an offense 711
of violence if committed by an adult, has not been convicted of or 712
pleaded guilty to committing a felony or an offense of violence, 713
and is not a child with respect to whom there is probable cause to714
believe that the child may have committed an act that would be a 715
felony or an offense of violence if committed by an adult shall 716
not be procured by the superintendent or furnished by any person 717
in charge of any county, multicounty, municipal, municipal-county, 718
or multicounty-municipal jail or workhouse, community-based 719
correctional facility, halfway house, alternative residential 720
facility, or state correctional institution, except as authorized 721
in section 2151.313 of the Revised Code.722

       (2) Every clerk of a court of record in this state, other 723
than the supreme court or a court of appeals, shall send to the724
superintendent of the bureau a weekly report containing a summary 725
of each case involving a felony, involving any crime constituting 726
a misdemeanor on the first offense and a felony on subsequent 727
offenses, involving a misdemeanor described in division (A)(1)(a) 728
of section 109.572 of the Revised Code, or involving an729
adjudication in a case in which a child under eighteen years of 730
age was alleged to be a delinquent child for committing an act 731
that would be a felony or an offense of violence if committed by732
an adult. The clerk of the court of common pleas shall include in 733
the report and summary the clerk sends under this division all 734
information described in divisions (A)(2)(a) to (f) of this 735
section regarding a case before the court of appeals that is 736
served by that clerk. The summary shall be written on the standard 737
forms furnished by the superintendent pursuant to division (B) of 738
this section and shall include the following information:739

       (a) The incident tracking number contained on the standard 740
forms furnished by the superintendent pursuant to division (B) of 741
this section;742

       (b) The style and number of the case;743

       (c) The date of arrest;744

       (d) The date that the person was convicted of or pleaded 745
guilty to the offense, adjudicated a delinquent child for 746
committing the act that would be a felony or an offense of 747
violence if committed by an adult, found not guilty of the748
offense, or found not to be a delinquent child for committing an 749
act that would be a felony or an offense of violence if committed 750
by an adult, the date of an entry dismissing the charge, an entry 751
declaring a mistrial of the offense in which the person is 752
discharged, an entry finding that the person or child is not 753
competent to stand trial, or an entry of a nolle prosequi, or the 754
date of any other determination that constitutes final resolution 755
of the case;756

       (e) A statement of the original charge with the section of 757
the Revised Code that was alleged to be violated;758

       (f) If the person or child was convicted, pleaded guilty, or 759
was adjudicated a delinquent child, the sentence or terms of 760
probation imposed or any other disposition of the offender or the 761
delinquent child.762

       If the offense involved the disarming of a law enforcement 763
officer or an attempt to disarm a law enforcement officer, the 764
clerk shall clearly state that fact in the summary, and the 765
superintendent shall ensure that a clear statement of that fact is 766
placed in the bureau's records.767

       (3) The superintendent shall cooperate with and assist768
sheriffs, chiefs of police, and other law enforcement officers in 769
the establishment of a complete system of criminal identification 770
and in obtaining fingerprints and other means of identification of 771
all persons arrested on a charge of a felony, any crime 772
constituting a misdemeanor on the first offense and a felony on 773
subsequent offenses, or a misdemeanor described in division774
(A)(1)(a) of section 109.572 of the Revised Code and of all 775
children under eighteen years of age arrested or otherwise taken 776
into custody for committing an act that would be a felony or an 777
offense of violence if committed by an adult. The superintendent 778
also shall file for record the fingerprint impressions of all 779
persons confined in a county, multicounty, municipal, 780
municipal-county, or multicounty-municipal jail or workhouse,781
community-based correctional facility, halfway house, alternative 782
residential facility, or state correctional institution for the 783
violation of state laws and of all children under eighteen years 784
of age who are confined in a county, multicounty, municipal, 785
municipal-county, or multicounty-municipal jail or workhouse, 786
community-based correctional facility, halfway house, alternative 787
residential facility, or state correctional institution or in any788
facility for delinquent children for committing an act that would 789
be a felony or an offense of violence if committed by an adult, 790
and any other information that the superintendent may receive from 791
law enforcement officials of the state and its political 792
subdivisions.793

       (4) The superintendent shall carry out Chapter 2950. of the794
Revised Code with respect to the registration of persons who are 795
convicted of or plead guilty to either a sexually oriented offense 796
that is not a registration-exempt sexually oriented offense or a 797
child-victim oriented offense and with respect to all other duties 798
imposed on the bureau under that chapter.799

       (5) The bureau shall perform centralized recordkeeping 800
functions for criminal history records and services in this state 801
for purposes of the national crime prevention and privacy compact 802
set forth in section 109.571 of the Revised Code and is the 803
criminal history record repository as defined in that section for 804
purposes of that compact. The superintendent or the 805
superintendent's designee is the compact officer for purposes of 806
that compact and shall carry out the responsibilities of the 807
compact officer specified in that compact.808

       (B) The superintendent shall prepare and furnish to every809
county, multicounty, municipal, municipal-county, or810
multicounty-municipal jail or workhouse, community-based 811
correctional facility, halfway house, alternative residential 812
facility, or state correctional institution and to every clerk of 813
a court in this state specified in division (A)(2) of this section 814
standard forms for reporting the information required under 815
division (A) of this section. The standard forms that the 816
superintendent prepares pursuant to this division may be in a 817
tangible format, in an electronic format, or in both tangible 818
formats and electronic formats.819

       (C) The superintendent may operate a center for electronic, 820
automated, or other data processing for the storage and retrieval 821
of information, data, and statistics pertaining to criminals and 822
to children under eighteen years of age who are adjudicated823
delinquent children for committing an act that would be a felony 824
or an offense of violence if committed by an adult, criminal 825
activity, crime prevention, law enforcement, and criminal justice, 826
and may establish and operate a statewide communications network 827
to gather and disseminate information, data, and statistics for 828
the use of law enforcement agencies. The superintendent may 829
gather, store, retrieve, and disseminate information, data, and 830
statistics that pertain to children who are under eighteen years 831
of age and that are gathered pursuant to sections 109.57 to 109.61 832
of the Revised Code together with information, data, and833
statistics that pertain to adults and that are gathered pursuant 834
to those sections. In addition to any other authorized use of 835
information, data, and statistics of that nature, the 836
superintendent or the superintendent's designee may provide and 837
exchange the information, data, and statistics pursuant to the 838
national crime prevention and privacy compact as described in 839
division (A)(5) of this section.840

       (D) The information and materials furnished to the841
superintendent pursuant to division (A) of this section and842
information and materials furnished to any board or person under843
division (F) or (G) of this section are not public records under 844
section 149.43 of the Revised Code.845

       (E) The attorney general shall adopt rules, in accordance846
with Chapter 119. of the Revised Code, setting forth the procedure 847
by which a person may receive or release information gathered by 848
the superintendent pursuant to division (A) of this section. A 849
reasonable fee may be charged for this service. If a temporary 850
employment service submits a request for a determination of 851
whether a person the service plans to refer to an employment852
position has been convicted of or pleaded guilty to an offense853
listed in division (A)(1), (3), (4), (5), or (6) of section 854
109.572 of the Revised Code, the request shall be treated as a 855
single request and only one fee shall be charged.856

       (F)(1) As used in division (F)(2) of this section, "head857
start agency" means an entity in this state that has been approved 858
to be an agency for purposes of subchapter II of the "Community 859
Economic Development Act," 95 Stat. 489 (1981), 42 U.S.C.A. 9831, 860
as amended.861

       (2)(a) In addition to or in conjunction with any request that862
is required to be made under section 109.572, 2151.86, 3301.32,863
3301.541, 3319.39, 3701.881, 5104.012, 5104.013, 5123.081, 864
5126.28, 5126.281, or 5153.111 of the Revised Code, the board of 865
education of any school district; the director of mental 866
retardation and developmental disabilities; any county board of 867
mental retardation and developmental disabilities; any entity 868
under contract with a county board of mental retardation and 869
developmental disabilities; the chief administrator of any 870
chartered nonpublic school; the chief administrator of any home 871
health agency; the chief administrator of or person operating any 872
child day-care center, type A family day-care home, or type B 873
family day-care home licensed or certified under Chapter 5104. of 874
the Revised Code; the administrator of any type C family day-care875
home certified pursuant to Section 1 of Sub. H.B. 62 of the 121st876
general assembly or Section 5 of Am. Sub. S.B. 160 of the 121st877
general assembly; the chief administrator of any head start 878
agency; or the executive director of a public children services 879
agency may request that the superintendent of the bureau 880
investigate and determine, with respect to any individual who has 881
applied for employment in any position after October 2, 1989, or 882
any individual wishing to apply for employment with a board of 883
education may request, with regard to the individual, whether the 884
bureau has any information gathered under division (A) of this 885
section that pertains to that individual. On receipt of the 886
request, the superintendent shall determine whether that 887
information exists and, upon request of the person, board, or 888
entity requesting information, also shall request from the federal 889
bureau of investigation any criminal records it has pertaining to 890
that individual. The superintendent or the superintendent's 891
designee also may request criminal history records from other 892
states or the federal government pursuant to the national crime 893
prevention and privacy compact set forth in section 109.571 of the 894
Revised Code. Within thirty days of the date that the 895
superintendent receives a request, the superintendent shall send 896
to the board, entity, or person a report of any information that 897
the superintendent determines exists, including information 898
contained in records that have been sealed under section 2953.32 899
of the Revised Code, and, within thirty days of its receipt, shall 900
send the board, entity, or person a report of any information 901
received from the federal bureau of investigation, other than 902
information the dissemination of which is prohibited by federal 903
law.904

       (b) When a board of education is required to receive 905
information under this section as a prerequisite to employment of 906
an individual pursuant to section 3319.39 of the Revised Code, it 907
may accept a certified copy of records that were issued by the 908
bureau of criminal identification and investigation and that are909
presented by an individual applying for employment with the910
district in lieu of requesting that information itself. In such a 911
case, the board shall accept the certified copy issued by the 912
bureau in order to make a photocopy of it for that individual's 913
employment application documents and shall return the certified 914
copy to the individual. In a case of that nature, a district only 915
shall accept a certified copy of records of that nature within one 916
year after the date of their issuance by the bureau.917

       (3) The state board of education may request, with respect to 918
any individual who has applied for employment after October 2,919
1989, in any position with the state board or the department of920
education, any information that a school district board of921
education is authorized to request under division (F)(2) of this 922
section, and the superintendent of the bureau shall proceed as if 923
the request has been received from a school district board of 924
education under division (F)(2) of this section.925

       (4) When the superintendent of the bureau receives a request 926
for information under section 3319.291 of the Revised Code, the 927
superintendent shall proceed as if the request has been received 928
from a school district board of education under division (F)(2) of 929
this section.930

       (5) When a recipient of a classroom reading improvement grant 931
paid under section 3301.86 of the Revised Code requests, with 932
respect to any individual who applies to participate in providing 933
any program or service funded in whole or in part by the grant, 934
the information that a school district board of education is 935
authorized to request under division (F)(2)(a) of this section, 936
the superintendent of the bureau shall proceed as if the request 937
has been received from a school district board of education under 938
division (F)(2)(a) of this section.939

       (G) In addition to or in conjunction with any request that is 940
required to be made under section 173.41, 3701.881, 3712.09,941
3721.121, or 3722.151 of the Revised Code with respect to an 942
individual who has applied for employment in a position that 943
involves providing direct care to an older adult, the chief944
administrator of a PASSPORT agency that provides services through 945
the PASSPORT program created under section 173.40 of the Revised946
Code, home health agency, hospice care program, home licensed 947
under Chapter 3721. of the Revised Code, adult day-care program948
operated pursuant to rules adopted under section 3721.04 of the949
Revised Code, or adult care facility may request that the 950
superintendent of the bureau investigate and determine, with 951
respect to any individual who has applied after January 27, 1997, 952
for employment in a position that does not involve providing953
direct care to an older adult, whether the bureau has any 954
information gathered under division (A) of this section that 955
pertains to that individual. On956

       In addition to or in conjunction with any request that is 957
required to be made under section 173.27 of the Revised Code with 958
respect to an individual who has applied for employment in a 959
position that involves providing ombudsperson services to 960
residents of long-term care facilities or recipients of 961
community-based long-term care services, the state long-term care 962
ombudsperson, ombudsperson's designee, or director of health may 963
request that the superintendent investigate and determine, with 964
respect to any individual who has applied for employment in a 965
position that does not involve providing such ombudsperson 966
services, whether the bureau has any information gathered under 967
division (A) of this section that pertains to that applicant.968

       In addition to or in conjunction with any request that is 969
required to be made under section 173.394 of the Revised Code with 970
respect to an individual who has applied for employment in a 971
position that involves providing direct care to an individual, the 972
chief administrator of a community-based long-term care agency may 973
request that the superintendent investigate and determine, with 974
respect to any individual who has applied for employment in a 975
position that does not involve providing direct care, whether the 976
bureau has any information gathered under division (A) of this 977
section that pertains to that applicant.978

       On receipt of thea request under this division, the979
superintendent shall determine whether that information exists980
and, on request of the administratorindividual requesting 981
information, shall also request from the federal bureau of 982
investigation any criminal records it has pertaining to that983
individualthe applicant. The superintendent or the 984
superintendent's designee also may request criminal history 985
records from other states or the federal government pursuant to 986
the national crime prevention and privacy compact set forth in 987
section 109.571 of the Revised Code. Within thirty days of the 988
date a request is received, the superintendent shall send to the 989
administratorrequester a report of any information determined to 990
exist, including information contained in records that have been 991
sealed under section 2953.32 of the Revised Code, and, within 992
thirty days of its receipt, shall send the administratorrequester993
a report of any information received from the federal bureau of994
investigation, other than information the dissemination of which 995
is prohibited by federal law.996

       (H) Information obtained by a board, administrator,997
government entity or other person under this section is 998
confidential and shall not be released or disseminated.999

       (I) The superintendent may charge a reasonable fee for1000
providing information or criminal records under division (F)(2) or 1001
(G) of this section.1002

       Sec. 109.572. (A)(1) Upon receipt of a request pursuant to 1003
section 121.08, 3301.32, 3301.541, 3319.39, 5104.012, 5104.013, or 1004
5153.111 of the Revised Code, a completed form prescribed pursuant 1005
to division (C)(1) of this section, and a set of fingerprint 1006
impressions obtained in the manner described in division (C)(2) of 1007
this section, the superintendent of the bureau of criminal 1008
identification and investigation shall conduct a criminal records 1009
check in the manner described in division (B) of this section to 1010
determine whether any information exists that indicates that the 1011
person who is the subject of the request previously has been 1012
convicted of or pleaded guilty to any of the following:1013

       (a) A violation of section 2903.01, 2903.02, 2903.03, 1014
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 1015
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05, 1016
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, 1017
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 1018
2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 2919.24, 2919.25, 1019
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05, 1020
2925.06, or 3716.11 of the Revised Code, felonious sexual 1021
penetration in violation of former section 2907.12 of the Revised 1022
Code, a violation of section 2905.04 of the Revised Code as it 1023
existed prior to July 1, 1996, a violation of section 2919.23 of 1024
the Revised Code that would have been a violation of section 1025
2905.04 of the Revised Code as it existed prior to July 1, 1996, 1026
had the violation been committed prior to that date, or a 1027
violation of section 2925.11 of the Revised Code that is not a 1028
minor drug possession offense;1029

       (b) A violation of an existing or former law of this state, 1030
any other state, or the United States that is substantially 1031
equivalent to any of the offenses listed in division (A)(1)(a) of 1032
this section.1033

       (2) On receipt of a request pursuant to section 5123.081 of 1034
the Revised Code with respect to an applicant for employment in 1035
any position with the department of mental retardation and 1036
developmental disabilities, pursuant to section 5126.28 of the 1037
Revised Code with respect to an applicant for employment in any 1038
position with a county board of mental retardation and 1039
developmental disabilities, or pursuant to section 5126.281 of the 1040
Revised Code with respect to an applicant for employment in a 1041
direct services position with an entity contracting with a county 1042
board for employment, a completed form prescribed pursuant to 1043
division (C)(1) of this section, and a set of fingerprint 1044
impressions obtained in the manner described in division (C)(2) of 1045
this section, the superintendent of the bureau of criminal 1046
identification and investigation shall conduct a criminal records 1047
check. The superintendent shall conduct the criminal records check 1048
in the manner described in division (B) of this section to 1049
determine whether any information exists that indicates that the 1050
person who is the subject of the request has been convicted of or 1051
pleaded guilty to any of the following:1052

       (a) A violation of section 2903.01, 2903.02, 2903.03, 1053
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 1054
2903.341, 2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03, 1055
2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 1056
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 1057
2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 1058
2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 1059
2925.03, or 3716.11 of the Revised Code;1060

       (b) An existing or former municipal ordinance or law of this 1061
state, any other state, or the United States that is substantially 1062
equivalent to any of the offenses listed in division (A)(2)(a) of 1063
this section.1064

       (3) On receipt of a request pursuant to section 173.411065
173.27, 173.394, 3712.09, 3721.121, or 3722.151 of the Revised 1066
Code, a completed form prescribed pursuant to division (C)(1) of 1067
this section, and a set of fingerprint impressions obtained in the 1068
manner described in division (C)(2) of this section, the 1069
superintendent of the bureau of criminal identification and 1070
investigation shall conduct a criminal records check with respect 1071
to any person who has applied for employment in a position that 1072
involves providing direct care to an older adultfor which a 1073
criminal records check is required by those sections. The 1074
superintendent shall conduct the criminal records check in the 1075
manner described in division (B) of this section to determine 1076
whether any information exists that indicates that the person who 1077
is the subject of the request previously has been convicted of or 1078
pleaded guilty to any of the following:1079

       (a) A violation of section 2903.01, 2903.02, 2903.03, 1080
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 1081
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05, 1082
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31, 1083
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 1084
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, 1085
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36, 1086
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13, 1087
2925.22, 2925.23, or 3716.11 of the Revised Code;1088

       (b) An existing or former law of this state, any other state, 1089
or the United States that is substantially equivalent to any of 1090
the offenses listed in division (A)(3)(a) of this section.1091

       (4) On receipt of a request pursuant to section 3701.881 of 1092
the Revised Code with respect to an applicant for employment with 1093
a home health agency as a person responsible for the care, 1094
custody, or control of a child, a completed form prescribed 1095
pursuant to division (C)(1) of this section, and a set of 1096
fingerprint impressions obtained in the manner described in 1097
division (C)(2) of this section, the superintendent of the bureau 1098
of criminal identification and investigation shall conduct a 1099
criminal records check. The superintendent shall conduct the 1100
criminal records check in the manner described in division (B) of 1101
this section to determine whether any information exists that 1102
indicates that the person who is the subject of the request 1103
previously has been convicted of or pleaded guilty to any of the 1104
following:1105

       (a) A violation of section 2903.01, 2903.02, 2903.03, 1106
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 1107
2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03, 2907.04, 1108
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.21, 1109
2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 1110
2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 1111
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 1112
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code or a 1113
violation of section 2925.11 of the Revised Code that is not a 1114
minor drug possession offense;1115

       (b) An existing or former law of this state, any other state, 1116
or the United States that is substantially equivalent to any of 1117
the offenses listed in division (A)(4)(a) of this section.1118

       (5) On receipt of a request pursuant to section 5111.95 or 1119
5111.96 of the Revised Code with respect to an applicant for 1120
employment with a waiver agency participating in a department of 1121
job and family services administered home and community-based 1122
waiver program or an independent provider participating in a 1123
department administered home and community-based waiver program in 1124
a position that involves providing home and community-based waiver 1125
services to consumers with disabilities, a completed form 1126
prescribed pursuant to division (C)(1) of this section, and a set 1127
of fingerprint impressions obtained in the manner described in 1128
division (C)(2) of this section, the superintendent of the bureau 1129
of criminal identification and investigation shall conduct a 1130
criminal records check. The superintendent shall conduct the 1131
criminal records check in the manner described in division (B) of 1132
this section to determine whether any information exists that 1133
indicates that the person who is the subject of the request 1134
previously has been convicted of or pleaded guilty to any of the 1135
following:1136

       (a) A violation of section 2903.01, 2903.02, 2903.03, 1137
2903.04, 2903.041, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 1138
2903.34, 2905.01, 2905.02, 2905.05, 2905.11, 2905.12, 2907.02, 1139
2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 1140
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 1141
2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2911.13, 1142
2913.02, 2913.03, 2913.04, 2913.11, 2913.21, 2913.31, 2913.40, 1143
2913.43, 2913.47, 2913.51, 2919.12, 2919.24, 2919.25, 2921.36, 1144
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05, 1145
2925.06, 2925.11, 2925.13, 2925.22, 2925.23, or 3716.11 of the 1146
Revised Code, felonious sexual penetration in violation of former 1147
section 2907.12 of the Revised Code, a violation of section 1148
2905.04 of the Revised Code as it existed prior to July 1, 1996, a 1149
violation of section 2919.23 of the Revised Code that would have 1150
been a violation of section 2905.04 of the Revised Code as it 1151
existed prior to July 1, 1996, had the violation been committed 1152
prior to that date;1153

       (b) An existing or former law of this state, any other state, 1154
or the United States that is substantially equivalent to any of 1155
the offenses listed in division (A)(5)(a) of this section.1156

       (6) On receipt of a request pursuant to section 3701.881 of 1157
the Revised Code with respect to an applicant for employment with 1158
a home health agency in a position that involves providing direct 1159
care to an older adult, a completed form prescribed pursuant to 1160
division (C)(1) of this section, and a set of fingerprint 1161
impressions obtained in the manner described in division (C)(2) of 1162
this section, the superintendent of the bureau of criminal 1163
identification and investigation shall conduct a criminal records 1164
check. The superintendent shall conduct the criminal records check 1165
in the manner described in division (B) of this section to 1166
determine whether any information exists that indicates that the 1167
person who is the subject of the request previously has been 1168
convicted of or pleaded guilty to any of the following:1169

       (a) A violation of section 2903.01, 2903.02, 2903.03, 1170
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 1171
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05, 1172
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31, 1173
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 1174
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, 1175
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36, 1176
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13, 1177
2925.22, 2925.23, or 3716.11 of the Revised Code;1178

       (b) An existing or former law of this state, any other state, 1179
or the United States that is substantially equivalent to any of 1180
the offenses listed in division (A)(6)(a) of this section.1181

       (7) When conducting a criminal records check upon a request 1182
pursuant to section 3319.39 of the Revised Code for an applicant 1183
who is a teacher, in addition to the determination made under 1184
division (A)(1) of this section, the superintendent shall 1185
determine whether any information exists that indicates that the 1186
person who is the subject of the request previously has been 1187
convicted of or pleaded guilty to any offense specified in section 1188
3319.31 of the Revised Code.1189

       (8) On a request pursuant to section 2151.86 of the Revised 1190
Code, a completed form prescribed pursuant to division (C)(1) of 1191
this section, and a set of fingerprint impressions obtained in the 1192
manner described in division (C)(2) of this section, the 1193
superintendent of the bureau of criminal identification and 1194
investigation shall conduct a criminal records check in the manner 1195
described in division (B) of this section to determine whether any 1196
information exists that indicates that the person who is the 1197
subject of the request previously has been convicted of or pleaded 1198
guilty to any of the following:1199

       (a) A violation of section 2903.01, 2903.02, 2903.03, 1200
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 1201
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05, 1202
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, 1203
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02, 1204
2909.03, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 1205
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 1206
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code, a 1207
violation of section 2905.04 of the Revised Code as it existed 1208
prior to July 1, 1996, a violation of section 2919.23 of the 1209
Revised Code that would have been a violation of section 2905.04 1210
of the Revised Code as it existed prior to July 1, 1996, had the 1211
violation been committed prior to that date, a violation of 1212
section 2925.11 of the Revised Code that is not a minor drug 1213
possession offense, or felonious sexual penetration in violation 1214
of former section 2907.12 of the Revised Code;1215

       (b) A violation of an existing or former law of this state, 1216
any other state, or the United States that is substantially 1217
equivalent to any of the offenses listed in division (A)(8)(a) of 1218
this section.1219

       (9) When conducting a criminal records check on a request 1220
pursuant to section 5104.013 of the Revised Code for a person who 1221
is an owner, licensee, or administrator of a child day-care center 1222
or type A family day-care home or an authorized provider of a 1223
certified type B family day-care home, the superintendent, in 1224
addition to the determination made under division (A)(1) of this 1225
section, shall determine whether any information exists that 1226
indicates that the person has been convicted of or pleaded guilty 1227
to any of the following:1228

       (a) A violation of section 2913.02, 2913.03, 2913.04, 1229
2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 2913.31, 2913.32, 1230
2913.33, 2913.34, 2913.40, 2913.41, 2913.42, 2913.43, 2913.44, 1231
2913.441, 2913.45, 2913.46, 2913.47, 2913.48, 2913.49, 2921.11, 1232
2921.13, or 2923.01 of the Revised Code, a violation of section 1233
2923.02 or 2923.03 of the Revised Code that relates to a crime 1234
specified in this division or division (A)(1)(a) of this section, 1235
or a second violation of section 4511.19 of the Revised Code 1236
within five years of the date of application for licensure or 1237
certification.1238

       (b) A violation of an existing or former law of this state, 1239
any other state, or the United States that is substantially 1240
equivalent to any of the offenses or violations described in 1241
division (A)(9)(a) of this section.1242

       (10) On receipt of a request for a criminal records check 1243
from an individual pursuant to section 4749.03 or 4749.06 of the 1244
Revised Code, accompanied by a completed copy of the form 1245
prescribed in division (C)(1) of this section and a set of 1246
fingerprint impressions obtained in a manner described in division 1247
(C)(2) of this section, the superintendent of the bureau of 1248
criminal identification and investigation shall conduct a criminal 1249
records check in the manner described in division (B) of this 1250
section to determine whether any information exists indicating 1251
that the person who is the subject of the request has been 1252
convicted of or pleaded guilty to a felony in this state or in any 1253
other state. If the individual indicates that a firearm will be 1254
carried in the course of business, the superintendent shall 1255
require information from the federal bureau of investigation as 1256
described in division (B)(2) of this section. The superintendent 1257
shall report the findings of the criminal records check and any 1258
information the federal bureau of investigation provides to the 1259
director of public safety.1260

       (11) Not later than thirty days after the date the 1261
superintendent receives the request, completed form, and 1262
fingerprint impressions, the superintendent shall send the person, 1263
board, or entity that made the request any information, other than 1264
information the dissemination of which is prohibited by federal 1265
law, the superintendent determines exists with respect to the 1266
person who is the subject of the request that indicates that the 1267
person previously has been convicted of or pleaded guilty to any 1268
offense listed or described in division (A)(1), (2), (3), (4), 1269
(5), (6), (7), (8), (9), or (10) of this section, as appropriate. 1270
The superintendent shall send the person, board, or entity that 1271
made the request a copy of the list of offenses specified in 1272
division (A)(1), (2), (3), (4), (5), (6), (7), (8), (9), or (10) 1273
of this section, as appropriate. If the request was made under 1274
section 3701.881 of the Revised Code with regard to an applicant 1275
who may be both responsible for the care, custody, or control of a 1276
child and involved in providing direct care to an older adult, the 1277
superintendent shall provide a list of the offenses specified in 1278
divisions (A)(4) and (6) of this section.1279

       (B) The superintendent shall conduct any criminal records 1280
check requested under section 121.08, 173.41173.27, 173.394, 1281
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121, 1282
3722.151, 4749.03, 4749.06, 5104.012, 5104.013, 5111.95, 5111.96, 1283
5123.081, 5126.28, 5126.281, or 5153.111 of the Revised Code as 1284
follows:1285

       (1) The superintendent shall review or cause to be reviewed 1286
any relevant information gathered and compiled by the bureau under 1287
division (A) of section 109.57 of the Revised Code that relates to 1288
the person who is the subject of the request, including any 1289
relevant information contained in records that have been sealed 1290
under section 2953.32 of the Revised Code;1291

       (2) If the request received by the superintendent asks for 1292
information from the federal bureau of investigation, the 1293
superintendent shall request from the federal bureau of 1294
investigation any information it has with respect to the person 1295
who is the subject of the request and shall review or cause to be 1296
reviewed any information the superintendent receives from that 1297
bureau.1298

        (3) The superintendent or the superintendent's designee may 1299
request criminal history records from other states or the federal 1300
government pursuant to the national crime prevention and privacy 1301
compact set forth in section 109.571 of the Revised Code.1302

       (C)(1) The superintendent shall prescribe a form to obtain 1303
the information necessary to conduct a criminal records check from 1304
any person for whom a criminal records check is required by 1305
section 121.08, 173.41173.27, 173.394, 2151.86, 3301.32, 1306
3301.541, 3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 4749.03, 1307
4749.06, 5104.012, 5104.013, 5111.95, 5111.96, 5123.081, 5126.28, 1308
5126.281, or 5153.111 of the Revised Code. The form that the 1309
superintendent prescribes pursuant to this division may be in a 1310
tangible format, in an electronic format, or in both tangible and 1311
electronic formats.1312

       (2) The superintendent shall prescribe standard impression 1313
sheets to obtain the fingerprint impressions of any person for 1314
whom a criminal records check is required by section 121.08, 1315
173.41173.27, 173.394, 2151.86, 3301.32, 3301.541, 3319.39, 1316
3701.881, 3712.09, 3721.121, 3722.151, 4749.03, 4749.06, 5104.012, 1317
5104.013, 5111.95, 5111.96, 5123.081, 5126.28, 5126.281, or 1318
5153.111 of the Revised Code. Any person for whom a records check 1319
is required by any of those sections shall obtain the fingerprint 1320
impressions at a county sheriff's office, municipal police 1321
department, or any other entity with the ability to make 1322
fingerprint impressions on the standard impression sheets 1323
prescribed by the superintendent. The office, department, or 1324
entity may charge the person a reasonable fee for making the 1325
impressions. The standard impression sheets the superintendent 1326
prescribes pursuant to this division may be in a tangible format, 1327
in an electronic format, or in both tangible and electronic 1328
formats.1329

       (3) Subject to division (D) of this section, the 1330
superintendent shall prescribe and charge a reasonable fee for 1331
providing a criminal records check requested under section 121.08, 1332
173.41173.27, 173.394, 2151.86, 3301.32, 3301.541, 3319.39, 1333
3701.881, 3712.09, 3721.121, 3722.151, 4749.03, 4749.06, 5104.012, 1334
5104.013, 5111.95, 5111.96, 5123.081, 5126.28, 5126.281, or 1335
5153.111 of the Revised Code. The person making a criminal records 1336
request under section 121.08, 173.41173.27, 173.394, 2151.86, 1337
3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 1338
4749.03, 4749.06, 5104.012, 5104.013, 5111.95, 5111.96, 5123.081, 1339
5126.28, 5126.281, or 5153.111 of the Revised Code shall pay the 1340
fee prescribed pursuant to this division. A person making a 1341
request under section 3701.881 of the Revised Code for a criminal 1342
records check for an applicant who may be both responsible for the 1343
care, custody, or control of a child and involved in providing 1344
direct care to an older adult shall pay one fee for the request.1345

       (4) The superintendent of the bureau of criminal 1346
identification and investigation may prescribe methods of 1347
forwarding fingerprint impressions and information necessary to 1348
conduct a criminal records check, which methods shall include, but 1349
not be limited to, an electronic method.1350

       (D) A determination whether any information exists that 1351
indicates that a person previously has been convicted of or 1352
pleaded guilty to any offense listed or described in division 1353
(A)(1)(a) or (b), (A)(2)(a) or (b), (A)(3)(a) or (b), (A)(4)(a) or 1354
(b), (A)(5)(a) or (b), (A)(6), (A)(7)(a) or (b), (A)(8)(a) or (b), 1355
or (A)(9)(a) or (b) of this section that is made by the 1356
superintendent with respect to information considered in a 1357
criminal records check in accordance with this section is valid 1358
for the person who is the subject of the criminal records check 1359
for a period of one year from the date upon which the 1360
superintendent makes the determination. During the period in which 1361
the determination in regard to a person is valid, if another 1362
request under this section is made for a criminal records check 1363
for that person, the superintendent shall provide the information 1364
that is the basis for the superintendent's initial determination 1365
at a lower fee than the fee prescribed for the initial criminal 1366
records check.1367

       (E) As used in this section:1368

       (1) "Criminal records check" means any criminal records check 1369
conducted by the superintendent of the bureau of criminal 1370
identification and investigation in accordance with division (B) 1371
of this section.1372

       (2) "Home and community-based waiver services" and "waiver 1373
agency" have the same meanings as in section 5111.95 of the 1374
Revised Code.1375

       (3) "Independent provider" has the same meaning as in section 1376
5111.96 of the Revised Code.1377

       (4) "Minor drug possession offense" has the same meaning as 1378
in section 2925.01 of the Revised Code.1379

       (5) "Older adult" means a person age sixty or older.1380

       Sec. 113.09.  Except as provided in section 113.10 of the1381
Revised Code, all moneys deposited with the treasurer of state,1382
the disposition of which is not otherwise provided for by law,1383
shall be credited to the general revenue fund, which is hereby1384
created in the state treasury. If a warrant for the payment of1385
money from the state treasury has been illegally or improperly1386
issued by the auditor of state, or the amount of a warrant issued1387
by him exceeds the sum whichthat should have been named therein, 1388
and payment of such warrant or excess has been made by the 1389
treasurer of state, the director of budget and management shall, 1390
unless the account of the appropriation from which it was paid has 1391
been closed, credit the amount collected to such appropriation; 1392
but, if such account has been closed, hethe director shall credit1393
the amount so collected to the fund on which the warrant was 1394
originally drawn.1395

       All investment earnings on moneys deposited in the state1396
treasury shall be credited to the general revenue fund unless:1397

       (A) The disposition of the earnings is otherwise provided for 1398
by law;1399

       (B) The director of budget and management has provided in the 1400
plan approved under section 131.36 of the Revised Code that a1401
different fund is entitled to the earnings.1402

       Sec. 113.11.  No money shall be paid out of the state 1403
treasury or transferred elsewhere except on the warrant of the 1404
auditor of statedirector of budget and management. No money shall 1405
be paid out of a custodial fund of the treasurer of state except 1406
on proper order to the treasurer of state by the officer 1407
authorized by law to pay money out of the fund.1408

       The treasurer of state shall adopt rules prescribing the form 1409
and manner in which money may be paid out of the state treasury or 1410
a custodial fund of the treasurer of state.1411

       Sec. 113.12. The treasurer of state, on presentation, shall 1412
pay all warrants drawn on himthe treasurer of state by the 1413
auditor of statedirector of budget and management. At least once 1414
each month the treasurer of state shall surrender to the auditor 1415
of statedirector all warrants the treasurer of state has paid and 1416
shall accept the receipt of the auditor of statedirector1417
therefor. The receipt shall be held by the treasurer of state in 1418
place of such warrants and as evidence of their payment until an 1419
audit of the state treasury and the custodial funds of the 1420
treasurer of state has been completed.1421

       Sec. 120.36. (A) If(1) Subject to division (A)(2), (3), (4), 1422
(5), or (6) of this section, if a person who is a defendant in a 1423
criminal case or a party in a case in juvenile court requests or 1424
is provided a state public defender, a county or joint county 1425
public defender, or any other counsel appointed by the court, the 1426
court in which the criminal case is initially filed or the 1427
juvenile court, whichever is applicable, shall assess, unless the 1428
application fee is waived or reduced, a non-refundable application 1429
fee of twenty-five dollars.1430

        The court shall direct the person to pay the application fee 1431
to the clerk of court. The person shall pay the application fee to 1432
the clerk of court at the time the person files an affidavit of 1433
indigency or a financial disclosure form with the court, a state 1434
public defender, a county or joint county public defender, or any 1435
other counsel appointed by the court or within seven days of that 1436
date. If the person does not pay the application fee within that 1437
seven-day period, the court shall assess the application fee at 1438
sentencing or at the final disposition of the case.1439

       If a case involving a felony that was initially filed in a 1440
municipal court or a county court is bound over to the court of 1441
common pleas and the defendant in the case failed to pay the 1442
application fee in the municipal court or county court, the court 1443
of common pleas shall assess the application fee at the initial 1444
appearance of the defendant in the court of common pleas. If a 1445
case involving an alleged delinquent child is transferred to the 1446
court of common pleas for prosecution of the involved child as an 1447
adult and if the involved child failed to pay the fee in the 1448
juvenile court, the court of common pleas shall assess the 1449
application fee at the initial appearance of the child in the 1450
court of common pleas.1451

       (2) For purposes of this section, a criminal case includes 1452
any case involving a violation of any provision of the Revised 1453
Code or of an ordinance of a municipal corporation for which the 1454
potential penalty includes loss of liberty and includes any 1455
contempt proceeding in which a court may impose a term of 1456
imprisonment.1457

        (3) In a juvenile court proceeding, the court shall not 1458
assess the application fee against a child if the court appoints a 1459
guardian ad litem for the child or the court appoints an attorney 1460
to represent the child at the request of a guardian ad litem.1461

        (4) The court shall not assess an application fee for a 1462
postconviction proceeding or when the defendant files an appeal.1463

        (5)(a) Except when the court assesses an application fee 1464
pursuant to division (A)(5)(b) of this section, the court shall 1465
assess an application fee when a person is charged with a 1466
violation of a community control sanction or a violation of a 1467
post-release control sanction.1468

       (b) If a charge of violating a community control sanction or 1469
post-release control sanction described in division (A)(5)(a) of 1470
this section results in a person also being charged with violating 1471
any provision of the Revised Code or an ordinance of a municipal 1472
corporation, the court shall only assess an application fee for 1473
the case that results from the additional charge.1474

       (6) If a case is transferred from one court to another court 1475
and the person failed to pay the application fee to the court that 1476
initially assessed the application fee, the court that initially 1477
assessed the fee shall remove the assessment, and the court to 1478
which the case was transferred shall assess the application fee.1479

       (7) The court shall assess an application fee pursuant to 1480
this section one time per case. An appeal shall not be considered 1481
a separate case for the purpose of assessing the application fee1482
For purposes of assessing the application fee, a case means one 1483
complete proceeding or trial held in one court for a person on an 1484
indictment, information, complaint, petition, citation, writ, 1485
motion, or other document initiating a case that arises out of a 1486
single incident or a series of related incidents, or when one 1487
individual is charged with two or more offenses that the court 1488
handles simultaneously. The court may waive or reduce the fee for 1489
a specific person in a specific case upon a finding that the 1490
person lacks financial resources that are sufficient to pay the 1491
fee or that payment of the fee would result in an undue hardship.1492

        (B) No court, state public defender, county or joint county 1493
public defender, or other counsel appointed by the court shall 1494
deny a person the assistance of counsel solely due to the person's 1495
failure to pay the application fee assessed pursuant to division 1496
(A) of this section. A person's present inability, failure, or 1497
refusal to pay the application fee shall not disqualify that 1498
person from legal representation.1499

        (C) The application fee assessed pursuant to division (A) of 1500
this section is separate from and in addition to any other amount 1501
assessed against a person who is found to be able to contribute 1502
toward the cost of the person's legal representation pursuant to 1503
division (D) of section 2941.51 of the Revised Code.1504

        (D) The clerk of the court that assessed the fees shall 1505
forward all application fees collected pursuant to this section to 1506
the county treasurer for deposit in the county treasury. The 1507
county shall retain eighty per cent of the application fees so 1508
collected to offset the costs of providing legal representation to 1509
indigent persons. EachNot later than the last day of each month, 1510
the county auditor shall remit twenty per cent of the application 1511
fees so collected in the previous month to the state public 1512
defender. The state public defender shall deposit the remitted 1513
fees into the state treasury to the credit of the client payment 1514
fund created pursuant to division (B)(5) of section 120.04 of the 1515
Revised Code. The state public defender may use that money in 1516
accordance with that section.1517

        (E) On or before the first day of March of each year1518
twentieth day of each month beginning in February of the year 1519
2007, each clerk of court shall provide to the state public 1520
defender and the state auditor a report including all of the 1521
following:1522

        (1) The number of persons in the previous calendar yearmonth1523
who requested or were provided a state public defender, county or 1524
joint county public defender, or other counsel appointed by the 1525
court;1526

        (2) The number of persons in the previous calendar yearmonth1527
for whom the court waived the application fee pursuant to division 1528
(A) of this section;1529

        (3) The dollar value of the assessed application fees 1530
assessed pursuant to division (A) of this section in the previous 1531
calendar yearmonth;1532

        (4) The amount of assessed application fees collected in the 1533
previous calendar yearmonth;1534

        (5) The balance of unpaid assessed application fees at the 1535
open and close of the previous calendar yearmonth.1536

       (F) As used in this section:1537

        (1) "Clerk of court" means the clerk of the court of common 1538
pleas of the county, the clerk of the juvenile court of the 1539
county, the clerk of the domestic relations division of the court 1540
of common pleas of the county, the clerk of the probate court of 1541
the county, the clerk of a municipal court in the county, the 1542
clerk of a county-operated municipal court, or the clerk of a 1543
county court in the county, whichever is applicable.1544

        (2) "County-operated municipal court" has the same meaning as 1545
in section 1901.03 of the Revised Code.1546

       Sec. 120.52.  There is hereby established in the state1547
treasury the legal aid fund, which shall be for the charitable1548
public purpose of providing financial assistance to legal aid1549
societies that provide civil legal services to indigents. The fund 1550
shall contain all funds credited to it by the treasurer of state 1551
pursuant to sections 1901.26, 1907.24, 2303.201, 3953.231, 1552
4705.09, and 4705.10 of the Revised Code and income from 1553
investment credited to it by the treasurer of state in accordance 1554
with this section.1555

       The treasurer of state may invest moneys contained in the1556
legal aid fund in any manner authorized by the Revised Code for1557
the investment of state moneys. However, no such investment shall 1558
interfere with any apportionment, allocation, or payment of moneys 1559
in January and July of each calendar year, as required by section 1560
120.53 of the Revised Code. All income earned as a result of any 1561
such investment shall be credited to the fund.1562

       The state public defender, through the Ohio legal assistance 1563
foundation, shall administer the payment of moneys out of the 1564
fund. Four and one-half per cent of the moneys in the fund shall 1565
be reserved for the actual, reasonable costs of administering 1566
sections 120.51 to 120.55 and sections 1901.26, 1907.24, 2303.201, 1567
3953.231, 4705.09, and 4705.10 of the Revised Code. Moneys that 1568
are reserved for administrative costs but that are not used for 1569
actual, reasonable administrative costs shall be set aside for use 1570
in the manner described in division (A) of section 120.521 of the 1571
Revised Code. The remainder of the moneys in the legal aid fund1572
shall be distributed in accordance with section 120.53 of the 1573
Revised Code. The Ohio legal assistance foundation shall 1574
establish, in accordance with Chapter 119. of the Revised Code, 1575
rules governing the administration of the legal aid fund, 1576
including the programs established under sections 1901.26, 1577
1907.24, 2303.201, 4705.09, and 4705.10 of the Revised Code 1578
regarding interest on interest-bearing trust accounts of an1579
attorney, law firm, or legal professional association.1580

       Sec. 120.521.  (A) The state public defender shall establish 1581
a charitable, tax exempt foundation, named the Ohio legal 1582
assistance foundation, to actively solicit and accept gifts, 1583
bequests, donations, and contributions for use in providing 1584
financial assistance to legal aid societies, enhancing or 1585
improving the delivery of civil legal services to indigents, and 1586
operating the foundation. The Ohio legal assistance foundation 1587
shall deposit all gifts, bequests, donations, and contributions 1588
accepted by it into the legal assistance foundation fund 1589
established under this section. If the state public defender,1590
pursuant to section 120.52 of the Revised Code as it existed prior 1591
to the effective date of this section, established a charitable, 1592
tax exempt foundation named the Ohio legal assistance foundation 1593
and if that foundation is in existence on the day before the 1594
effective date of this section, that foundation shall continue in1595
existence and shall serve as the Ohio legal assistance foundation 1596
described in this section.1597

       There is hereby established the legal assistance foundation 1598
fund, which shall be under the custody and control of the Ohio 1599
legal assistance foundation. The fund shall contain all moneys 1600
distributed to the Ohio legal assistance foundation pursuant to 1601
section 120.53 of the Revised Code and all gifts, bequests, 1602
donations, and contributions accepted by the Ohio legal assistance 1603
foundation under this section.1604

       The Ohio legal assistance foundation shall distribute or use 1605
all moneys in the legal assistance foundation fund for the 1606
charitable public purpose of providing financial assistance to 1607
legal aid societies that provide civil legal services to 1608
indigents, enhancing or improving the delivery of civil legal 1609
services to indigents, and operating the foundation. The Ohio 1610
legal assistance foundation shall establish rules governing the1611
administration of the legal assistance foundation fund.1612

       The Ohio legal assistance foundation shall include, in the 1613
annual report it is required to make to the governor, the general 1614
assembly, and the supreme court pursuant to division (G)(2) of 1615
section 120.53 of the Revised Code, an audited financial statement 1616
on the distribution and use of the legal assistance foundation 1617
fund. No information contained in the statement shall identify or 1618
enable the identification of any person served by a legal aid 1619
society or in any way breach confidentiality.1620

       (B) A foundation is tax exempt for purposes of this section 1621
if the foundation is exempt from federal income taxation under 1622
subsection 501(a) of the "Internal Revenue Code of 1986," 100 1623
Stat. 2085, 26 U.S.C. 501(a), as amended, and if the foundation 1624
has received from the internal revenue service a determination 1625
letter that is in effect stating that the foundation is exempt 1626
from federal income taxation under that subsection.1627

       Sec. 120.53.  (A) A legal aid society that operates within1628
the state may apply to the Ohio legal assistance foundation for1629
financial assistance from the legal aid fund established by1630
section 120.52 of the Revised Code to be used for the funding of1631
the society during the calendar year following the calendar year1632
in which application is made.1633

       (B) An application for financial assistance made under1634
division (A) of this section shall be submitted by the first day1635
of November of the calendar year preceding the calendar year for1636
which financial assistance is desired and shall include all of the 1637
following:1638

       (1) Evidence that the applicant is incorporated in this state 1639
as a nonprofit corporation;1640

       (2) A list of the trustees of the applicant;1641

       (3) The proposed budget of the applicant for these funds for 1642
the following calendar year;1643

       (4) A summary of the services to be offered by the applicant 1644
in the following calendar year;1645

       (5) A specific description of the territory or constituency 1646
served by the applicant;1647

       (6) An estimate of the number of persons to be served by the 1648
applicant during the following calendar year;1649

       (7) A general description of the additional sources of the1650
applicant's funding;1651

       (8) The amount of the applicant's total budget for the1652
calendar year in which the application is filed that it will1653
expend in that calendar year for legal services in each of the1654
counties it serves;1655

       (9) A specific description of any services, programs,1656
training, and legal technical assistance to be delivered by the1657
applicant or by another person pursuant to a contract with the1658
applicant, including, but not limited to, by private attorneys or1659
through reduced fee plans, judicare panels, organized pro bono1660
programs, and mediation programs.1661

       (C) The Ohio legal assistance foundation shall determine1662
whether each applicant that filed an application for financial1663
assistance under division (A) of this section in a calendar year1664
is eligible for financial assistance under this section. To be1665
eligible for such financial assistance, an applicant shall satisfy 1666
the criteria for being a legal aid society and shall be in 1667
compliance with the provisions of sections 120.51 to 120.55 of the 1668
Revised Code and with the rules and requirements the foundation 1669
establishes pursuant to section 120.52 of the Revised Code. The 1670
Ohio legal assistance foundation then, on or before the fifteenth 1671
day of December of the calendar year in which the application is1672
filed, shall notify each such applicant, in writing, whether it is 1673
eligible for financial assistance under this section, and if it is 1674
eligible, estimate the amount that will be available for that 1675
applicant for each six-month distribution period, as determined 1676
under division (D) of this section.1677

       (D) The Ohio legal assistance foundation shall allocate1678
moneys contained in the legal aid fund twice each yearmonthly for1679
distribution to applicants that filed their applications in the1680
previous calendar year and wereare determined to be eligible1681
applicants.1682

       All moneys contained in the fund on the first day of January 1683
of a calendar yeareach month shall be allocated, after deduction 1684
of the costs of administering sections 120.51 to 120.55 and 1685
sections 1901.26, 1907.24, 2303.201, 3953.231, 4705.09, and 1686
4705.10 of the Revised Code that are authorized by section 120.52 1687
of the Revised Code, according to this section and shall be 1688
distributed accordingly on the thirty-first day of January of that 1689
calendar year, and all moneys contained in the fund on the first 1690
day of July of that calendar year shall be allocated, after 1691
deduction of the costs of administering those sections that are 1692
authorized by section 120.52 of the Revised Code, according to 1693
this section and shall be distributed accordingly on the 1694
thirty-first day of July of that calendar yearnot later than the 1695
last day of the month following the month the moneys were 1696
received. In making the allocations under this section, the moneys 1697
in the fund that were generated pursuant to sections 1901.26, 1698
1907.24, 2303.201, 3953.231, 4705.09, and 4705.10 of the Revised 1699
Code and all income generated from the investment of such moneys1700
shall be apportioned as follows:1701

       (1) After deduction of the amount authorized and used for1702
actual, reasonable administrative costs under section 120.52 of1703
the Revised Code:1704

       (a) Five per cent of the moneys remaining in the fund shall 1705
be reserved for use in the manner described in division (A) of 1706
section 120.521 of the Revised Code or for distribution to legal 1707
aid societies that provide assistance to special population groups 1708
of their eligible clients, engage in special projects that have a1709
substantial impact on their local service area or on significant1710
segments of the state's poverty population, or provide legal1711
training or support to other legal aid societies in the state;1712

       (b) After deduction of the amount described in division1713
(D)(1)(a) of this section, one and three-quarters per cent of the1714
moneys remaining in the fund shall be apportioned among entities1715
that received financial assistance from the legal aid fund prior1716
to the effective date of this amendment but that, on and after the 1717
effective date of this amendment, no longer qualify as a legal aid 1718
society that is eligible for financial assistance under this 1719
section.1720

       (c) After deduction of the amounts described in divisions 1721
(D)(1)(a) and (b) of this section, fifteen per cent of the moneys 1722
remaining in the fund shall be placed in the legal assistance 1723
foundation fund for use in the manner described in division (A) of 1724
section 120.521 of the Revised Code.1725

       (2) After deduction of the actual, reasonable administrative 1726
costs under section 120.52 of the Revised Code and after deduction 1727
of the amounts identified in divisions (D)(1)(a), (b), and (c) of 1728
this section, the remaining moneys shall be apportioned among the 1729
counties that are served by eligible legal aid societies that have 1730
applied for financial assistance under this section so that each 1731
such county is apportioned a portion of those moneys, based upon 1732
the ratio of the number of indigents who reside in that county to 1733
the total number of indigents who reside in all counties of this 1734
state that are served by eligible legal aid societies that have 1735
applied for financial assistance under this section. Subject to 1736
division (E) of this section, the moneys apportioned to a county 1737
under this division then shall be allocated to the eligible legal 1738
aid society that serves the county and that has applied for 1739
financial assistance under this section. For purposes of this 1740
division, the source of data identifying the number of indigent 1741
persons who reside in a county shall be the most recent decennial 1742
census figures from the United States department of commerce, 1743
division of census.1744

       (E) If the Ohio legal assistance foundation, in attempting to 1745
make an allocation of moneys under division (D)(2) of this1746
section, determines that a county that has been apportioned money1747
under that division is served by more than one eligible legal aid1748
society that has applied for financial assistance under this1749
section, the Ohio legal assistance foundation shall allocate the1750
moneys that have been apportioned to that county under division1751
(D)(2) of this section among all eligible legal aid societies that 1752
serve that county and that have applied for financial assistance 1753
under this section on a pro rata basis, so that each such eligible 1754
society is allocated a portion based upon the amount of its total 1755
budget expended in the prior calendar year for legal services in 1756
that county as compared to the total amount expended in the prior 1757
calendar year for legal services in that county by all eligible 1758
legal aid societies that serve that county and that have applied 1759
for financial assistance under this section.1760

       (F) Moneys allocated to eligible applicants under this1761
section shall be paid twice annually, on the thirty-first day of1762
January and on the thirty-first day of July ofmonthly beginning1763
the calendar year following the calendar year in which the 1764
application is filed.1765

       (G)(1) A legal aid society that receives financial assistance 1766
in any calendar year under this section shall file an annual 1767
report with the Ohio legal assistance foundation detailing the 1768
number and types of cases handled, and the amount and types of 1769
legal training, legal technical assistance, and other service1770
provided, by means of that financial assistance. No information1771
contained in the report shall identify or enable the1772
identification of any person served by the legal aid society or in 1773
any way breach client confidentiality.1774

       (2) The Ohio legal assistance foundation shall make an annual 1775
report to the governor, the general assembly, and the supreme 1776
court on the distribution and use of the legal aid fund. The1777
foundation also shall include in the annual report an audited 1778
financial statement of all gifts, bequests, donations, 1779
contributions, and other moneys the foundation receives. No 1780
information contained in the report shall identify or enable the 1781
identification of any person served by a legal aid society, or in 1782
any way breach confidentiality.1783

       (H) A legal aid society may enter into agreements for the1784
provision of services, programs, training, or legal technical1785
assistance for the legal aid society or to indigent persons.1786

       Sec. 121.37.  (A)(1) There is hereby created the Ohio family1787
and children first cabinet council. The council shall be composed1788
of the superintendent of public instruction and the directors of1789
youth services, job and family services, mental health, health,1790
alcohol and drug addiction services, mental retardation and1791
developmental disabilities, and budget and management. The1792
chairperson of the council shall be the governor or the governor's1793
designee and shall establish procedures for the council's internal1794
control and management.1795

       (2) The purpose of the cabinet council is to help families1796
seeking government services. This section shall not be interpreted 1797
or applied to usurp the role of parents, but solely to streamline 1798
and coordinate existing government services for families seeking 1799
assistance for their children.1800

       In seeking to fulfill its purpose, the council may do any of1801
the following:1802

       (a) Advise and make recommendations to the governor and1803
general assembly regarding the provision of services to children;1804

       (b) Advise and assess local governments on the coordination1805
of service delivery to children;1806

       (c) Hold meetings at such times and places as may be1807
prescribed by the council's procedures and maintain records of the1808
meetings, except that records identifying individual children are1809
confidential and shall be disclosed only as provided by law;1810

       (d) Develop programs and projects, including pilot projects,1811
to encourage coordinated efforts at the state and local level to1812
improve the state's social service delivery system;1813

       (e) Enter into contracts with and administer grants to county 1814
family and children first councils, as well as other county or1815
multicounty organizations to plan and coordinate service delivery1816
between state agencies and local service providers for families1817
and children;1818

       (f) Enter into contracts with and apply for grants from1819
federal agencies or private organizations;1820

       (g) Enter into interagency agreements to encourage1821
coordinated efforts at the state and local level to improve the1822
state's social service delivery system. The agreements may include 1823
provisions regarding the receipt, transfer, and expenditure of 1824
funds;1825

       (h) Identify public and private funding sources for services1826
provided to alleged or adjudicated unruly children and children1827
who are at risk of being alleged or adjudicated unruly children,1828
including regulations governing access to and use of the services;1829

       (i) Collect information provided by local communities1830
regarding successful programs for prevention, intervention, and1831
treatment of unruly behavior, including evaluations of the1832
programs;1833

       (j) Identify and disseminate publications regarding alleged1834
or adjudicated unruly children and children who are at risk of1835
being alleged or adjudicated unruly children and regarding1836
programs serving those types of children;1837

       (k) Maintain an inventory of strategic planning facilitators1838
for use by government or nonprofit entities that serve alleged or1839
adjudicated unruly children or children who are at risk of being1840
alleged or adjudicated unruly children.1841

       (3) The cabinet council shall provide for the following:1842

       (a) Reviews of service and treatment plans for children for1843
which such reviews are requested;1844

       (b) Assistance as the council determines to be necessary to1845
meet the needs of children referred by county family and children1846
first councils;1847

       (c) Monitoring and supervision of a statewide, comprehensive, 1848
coordinated, multi-disciplinary, interagency system for infants 1849
and toddlers with developmental disabilities or delays and their 1850
families, as established pursuant to federal grants received and 1851
administered by the department of health for early intervention 1852
services under the "Individuals with Disabilities Education Act of 1853
2004," 20 U.S.C.A. 1400, as amended.1854

       (B)(1) Each board of county commissioners shall establish a1855
county family and children first council. The board may invite any 1856
local public or private agency or group that funds, advocates, or 1857
provides services to children and families to have a1858
representative become a permanent or temporary member of its1859
county council. Each county council must include the following1860
individuals:1861

       (a) At least three individuals who are not employed by an 1862
agency represented on the council and whose families are or have1863
received services from an agency represented on the council or1864
another county's council. Where possible, the number of members1865
representing families shall be equal to twenty per cent of the1866
council's membership.1867

       (b) The director of the board of alcohol, drug addiction, and 1868
mental health services that serves the county, or, in the case of 1869
a county that has a board of alcohol and drug addiction services 1870
and a community mental health board, the directors of both boards. 1871
If a board of alcohol, drug addiction, and mental health services 1872
covers more than one county, the director may designate a person 1873
to participate on the county's council.1874

       (c) The health commissioner, or the commissioner's designee,1875
of the board of health of each city and general health district in1876
the county. If the county has two or more health districts, the1877
health commissioner membership may be limited to the commissioners1878
of the two districts with the largest populations.1879

       (d) The director of the county department of job and family1880
services;1881

       (e) The executive director of the public children services 1882
agency;1883

       (f) The superintendent of the county board of mental1884
retardation and developmental disabilities;1885

       (g) The county's juvenile court judge senior in service or1886
another judge of the juvenile court designated by the1887
administrative judge or, where there is no administrative judge,1888
by the judge senior in service;1889

       (h) The superintendent of the city, exempted village, or1890
local school district with the largest number of pupils residing1891
in the county, as determined by the department of education, which1892
shall notify each board of county commissioners of its1893
determination at least biennially;1894

       (i) A school superintendent representing all other school1895
districts with territory in the county, as designated at a1896
biennial meeting of the superintendents of those districts;1897

       (j) A representative of the municipal corporation with the1898
largest population in the county;1899

       (k) The president of the board of county commissioners or an 1900
individual designated by the board;1901

       (l) A representative of the regional office of the department 1902
of youth services;1903

       (m) A representative of the county's head start agencies, as1904
defined in section 3301.32 of the Revised Code;1905

       (n) A representative of the county's early intervention1906
collaborative established pursuant to the federal early1907
intervention program operated under the "Education of the1908
Handicapped Act Amendments of 1986";1909

       (o) A representative of a local nonprofit entity that funds,1910
advocates, or provides services to children and families.1911

       Notwithstanding any other provision of law, the public1912
members of a county council are not prohibited from serving on the1913
council and making decisions regarding the duties of the council,1914
including those involving the funding of joint projects and those1915
outlined in the county's service coordination mechanism1916
implemented pursuant to division (C) of this section.1917

       The cabinet council shall establish a state appeals process1918
to resolve disputes among the members of a county council1919
concerning whether reasonable responsibilities as members are1920
being shared. The appeals process may be accessed only by a1921
majority vote of the council members who are required to serve on1922
the council. Upon appeal, the cabinet council may order that state1923
funds for services to children and families be redirected to a 1924
county's board of county commissioners.1925

       (2) The purpose of the county council is to streamline and 1926
coordinate existing government services for families seeking 1927
services for their children. In seeking to fulfill its purpose, a 1928
county council shall provide for the following:1929

       (a) Referrals to the cabinet council of those children for1930
whom the county council cannot provide adequate services;1931

       (b) Development and implementation of a process that annually 1932
evaluates and prioritizes services, fills service gaps where 1933
possible, and invents new approaches to achieve better results for 1934
families and children;1935

       (c) Participation in the development of a countywide,1936
comprehensive, coordinated, multi-disciplinary, interagency system1937
for infants and toddlers with developmental disabilities or delays1938
and their families, as established pursuant to federal grants1939
received and administered by the department of health for early1940
intervention services under the "Education of the Handicapped Act1941
Amendments of 1986";1942

       (d) Maintenance of an accountability system to monitor the1943
county council's progress in achieving results for families and1944
children;1945

       (e) Establishment of a mechanism to ensure ongoing input from 1946
a broad representation of families who are receiving services1947
within the county system.1948

       (3)(a) Except as provided in division (B)(3)(b) of this1949
section, a county council shall comply with the policies,1950
procedures, and activities prescribed by the rules or interagency1951
agreements of a state department participating on the cabinet1952
council whenever the county council performs a function subject to1953
those rules or agreements.1954

       (b) On application of a county council, the cabinet council1955
may grant an exemption from any rules or interagency agreements of1956
a state department participating on the council if an exemption is1957
necessary for the council to implement an alternative program or1958
approach for service delivery to families and children. The1959
application shall describe the proposed program or approach and1960
specify the rules or interagency agreements from which an1961
exemption is necessary. The cabinet council shall approve or1962
disapprove the application in accordance with standards and1963
procedures it shall adopt. If an application is approved, the1964
exemption is effective only while the program or approach is being1965
implemented, including a reasonable period during which the1966
program or approach is being evaluated for effectiveness.1967

       (4)(a) Each county council shall designate an administrative1968
agent for the council from among the following public entities:1969
the board of alcohol, drug addiction, and mental health services,1970
including a board of alcohol and drug addiction or a community1971
mental health board if the county is served by separate boards;1972
the board of county commissioners; any board of health of the1973
county's city and general health districts; the county department1974
of job and family services; the county agency responsible for the1975
administration of children services pursuant to section 5153.15 of1976
the Revised Code; the county board of mental retardation and1977
developmental disabilities; any of the county's boards of1978
education or governing boards of educational service centers; or1979
the county's juvenile court. Any of the foregoing public entities, 1980
other than the board of county commissioners, may decline to serve1981
as the council's administrative agent.1982

       A county council's administrative agent shall serve as the1983
council's appointing authority for any employees of the council.1984
The council shall file an annual budget with its administrative1985
agent, with copies filed with the county auditor and with the1986
board of county commissioners, unless the board is serving as the1987
council's administrative agent. The council's administrative agent 1988
shall ensure that all expenditures are handled in accordance with 1989
policies, procedures, and activities prescribed by state1990
departments in rules or interagency agreements that are applicable1991
to the council's functions.1992

       The administrative agent for a county council may do any of1993
the following on behalf of the council:1994

       (i) Enter into agreements or administer contracts with public 1995
or private entities to fulfill specific council business. Such 1996
agreements and contracts are exempt from the competitive bidding 1997
requirements of section 307.86 of the Revised Code if they have 1998
been approved by the county council and they are for the purchase 1999
of family and child welfare or child protection services or other 2000
social or job and family services for families and children. The 2001
approval of the county council is not required to exempt 2002
agreements or contracts entered into under section 5139.34,2003
5139.41, or 5139.43 of the Revised Code from the competitive2004
bidding requirements of section 307.86 of the Revised Code.2005

       (ii) As determined by the council, provide financial2006
stipends, reimbursements, or both, to family representatives for2007
expenses related to council activity;2008

       (iii) Receive by gift, grant, devise, or bequest any moneys,2009
lands, or other property for the purposes for which the council is2010
established. The agent shall hold, apply, and dispose of the2011
moneys, lands, or other property according to the terms of the2012
gift, grant, devise, or bequest. Any interest or earnings shall be 2013
treated in the same manner and are subject to the same terms as2014
the gift, grant, devise, or bequest from which it accrues.2015

       (b)(i) If the county council designates the board of county2016
commissioners as its administrative agent, the board may, by2017
resolution, delegate any of its powers and duties as2018
administrative agent to an executive committee the board2019
establishes from the membership of the county council. The board2020
shall name to the executive committee at least the individuals2021
described in divisions (B)(1)(a) to (i) of this section and may 2022
appoint the president of the board or another individual as the 2023
chair of the executive committee. The executive committee must 2024
include at least one family county council representative who does 2025
not have a family member employed by an agency represented on the 2026
council.2027

       (ii) The executive committee may, with the approval of the2028
board, hire an executive director to assist the county council in2029
administering its powers and duties. The executive director shall2030
serve in the unclassified civil service at the pleasure of the2031
executive committee. The executive director may, with the approval 2032
of the executive committee, hire other employees as necessary to 2033
properly conduct the county council's business.2034

       (iii) The board may require the executive committee to submit 2035
an annual budget to the board for approval and may amend or repeal 2036
the resolution that delegated to the executive committee its 2037
authority as the county council's administrative agent.2038

       (5) Two or more county councils may enter into an agreement2039
to administer their county councils jointly by creating a regional2040
family and children first council. A regional council possesses2041
the same duties and authority possessed by a county council,2042
except that the duties and authority apply regionally rather than2043
to individual counties. Prior to entering into an agreement to2044
create a regional council, the members of each county council to2045
be part of the regional council shall meet to determine whether2046
all or part of the members of each county council will serve as2047
members of the regional council.2048

       (6) A board of county commissioners may approve a resolution2049
by a majority vote of the board's members that requires the county2050
council to submit a statement to the board each time the council2051
proposes to enter into an agreement, adopt a plan, or make a2052
decision, other than a decision pursuant to section 121.38 of the2053
Revised Code, that requires the expenditure of funds for two or2054
more families. The statement shall describe the proposed2055
agreement, plan, or decision.2056

       Not later than fifteen days after the board receives the2057
statement, it shall, by resolution approved by a majority of its2058
members, approve or disapprove the agreement, plan, or decision.2059
Failure of the board to pass a resolution during that time period2060
shall be considered approval of the agreement, plan, or decision.2061

       An agreement, plan, or decision for which a statement is2062
required to be submitted to the board shall be implemented only if2063
it is approved by the board.2064

       (C) Each county shall develop a county service coordination2065
mechanism. The county service coordination mechanism shall serve 2066
as the guiding document for coordination of services in the 2067
county. For children who also receive services under the help me 2068
grow program, the service coordination mechanism shall be 2069
consistent with rules adopted by the department of health under 2070
section 3701.61 of the Revised Code. All family service 2071
coordination plans shall be developed in accordance with the 2072
county service coordination mechanism. The mechanism shall be 2073
developed and approved with the participation of the county2074
entities representing child welfare; mental retardation and 2075
developmental disabilities; alcohol, drug addiction, and mental 2076
health services; health; juvenile judges; education; the county 2077
family and children first council; and the county early2078
intervention collaborative established pursuant to the federal 2079
early intervention program operated under the "Education of the2080
Handicapped Act Amendments of 1986." The county shall establish an 2081
implementation schedule for the mechanism. The cabinet council may 2082
monitor the implementation and administration of each county's 2083
service coordination mechanism.2084

       Each mechanism shall include all of the following:2085

       (1) A procedure for an agency, including a juvenile court, or 2086
a family voluntarily seeking service coordination, to refer the 2087
child and family to the county council for service coordination in 2088
accordance with the county service coordination mechanism;2089

       (2) A procedure ensuring that a family and all appropriate 2090
staff from involved agencies, including a representative from the 2091
appropriate school district, are notified of and invited to 2092
participate in all family service coordination plan meetings;2093

        (3) A procedure that permits a family to initiate a meeting 2094
to develop or review the family's service coordination plan and 2095
allows the family to invite a family advocate, mentor, or support 2096
person of the family's choice to participate in any such meeting;2097

        (4) A procedure for ensuring that a family service 2098
coordination plan meeting is conducted before a non-emergencyfor 2099
each child who receives service coordination under the mechanism 2100
and for whom an emergency out-of-home placement for all multi-need 2101
children, orhas been made or for whom a nonemergency out-of-home 2102
placement is being considered. The meeting shall be conducted2103
within ten days of aan emergency out-of-home placement for 2104
emergency placements of multi-need children. The meeting shall be 2105
conducted before a nonemergency out-of-home placement. The family 2106
service coordination plan shall outline how the county council 2107
members will jointly pay for services, where applicable, and 2108
provide services in the least restrictive environment.2109

        (5) A procedure for monitoring the progress and tracking the 2110
outcomes of each service coordination plan requested in the county 2111
including monitoring and tracking children in out-of-home 2112
placements to assure continued progress, appropriateness of 2113
placement, and continuity of care after discharge from placement 2114
with appropriate arrangements for housing, treatment, and 2115
education.2116

        (6) A procedure for protecting the confidentiality of all 2117
personal family information disclosed during service coordination 2118
meetings or contained in the comprehensive family service 2119
coordination plan.2120

        (7) A procedure for assessing the needs and strengths of any 2121
child or family that has been referred to the council for service 2122
coordination, including a child whose parent or custodian is 2123
voluntarily seeking services, and for ensuring that parents and 2124
custodians are afforded the opportunity to participate;2125

       (8) A procedure for development of a family service 2126
coordination plan described in division (D) of this section;2127

       (9) A local dispute resolution process to serve as the2128
process that must be used first to resolve disputes among the2129
agencies represented on the county council concerning the2130
provision of services to children, including children who are2131
abused, neglected, dependent, unruly, alleged unruly, or2132
delinquent children and under the jurisdiction of the juvenile2133
court and children whose parents or custodians are voluntarily2134
seeking services. The local dispute resolution process shall2135
comply with section 121.38 of the Revised Code. The local dispute 2136
resolution process shall be used to resolve disputes between a 2137
child's parents or custodians and the county council regarding 2138
service coordination. The county council shall inform the parents 2139
or custodians of their right to use the dispute resolution 2140
process. Parents or custodians shall use existing local agency 2141
grievance procedures to address disputes not involving service 2142
coordination. The dispute resolution process is in addition to and 2143
does not replace other rights or procedures that parents or 2144
custodians may have under other sections of the Revised Code.2145

       The cabinet council shall adopt rules in accordance with 2146
Chapter 119. of the Revised Code establishing an administrative2147
review process to address problems that arise concerning the 2148
operation of a local dispute resolution process.2149

        Nothing in division (C)(4) of this section shall be 2150
interpreted as overriding or affecting decisions of a juvenile 2151
court regarding an out-of-home placement, long-term placement, or 2152
emergency out-of-home placement.2153

       (D) Each county shall develop a comprehensive family service 2154
coordination plan that does all of the following:2155

       (1) Designates service responsibilities among the various2156
state and local agencies that provide services to children and2157
their families, including children who are abused, neglected,2158
dependent, unruly, or delinquent children and under the2159
jurisdiction of the juvenile court and children whose parents or2160
custodians are voluntarily seeking services;2161

       (2) Designates an individual, approved by the family, to 2162
track the progress of the family service coordination plan, 2163
schedule reviews as necessary, and facilitate the family service 2164
coordination plan meeting process;2165

        (3) Ensures that assistance and services to be provided are 2166
responsive to the strengths and needs of the family, as well as 2167
the family's culture, race, and ethnic group, by allowing the 2168
family to offer information and suggestions and participate in 2169
decisions. Identified assistance and services shall be provided in 2170
the least restrictive environment possible.2171

        (4) Includes a process for dealing with a child who is 2172
alleged to be an unruly child. The process shall include methods 2173
to divert the child from the juvenile court system;2174

       (5) Includes timelines for completion of goals specified in 2175
the plan with regular reviews scheduled to monitor progress toward 2176
those goals;2177

        (6) Includes a plan for dealing with short-term crisis 2178
situations and safety concerns.2179

       (E)(1) The process provided for under division (D)(4) of this 2180
section may include, but is not limited to, the following:2181

        (a) Designation of the person or agency to conduct the2182
assessment of the child and the child's family as described in2183
division (C)(7) of this section and designation of the instrument 2184
or instruments to be used to conduct the assessment;2185

       (b) An emphasis on the personal responsibilities of the child 2186
and the parental responsibilities of the parents, guardian, or 2187
custodian of the child;2188

       (c) Involvement of local law enforcement agencies and2189
officials.2190

       (2) The method to divert a child from the juvenile court2191
system that must be included in the service coordination process2192
may include, but is not limited to, the following:2193

       (a) The preparation of a complaint under section 2151.27 of2194
the Revised Code alleging that the child is an unruly child and2195
notifying the child and the parents, guardian, or custodian that2196
the complaint has been prepared to encourage the child and the2197
parents, guardian, or custodian to comply with other methods to2198
divert the child from the juvenile court system;2199

       (b) Conducting a meeting with the child, the parents,2200
guardian, or custodian, and other interested parties to determine2201
the appropriate methods to divert the child from the juvenile2202
court system;2203

        (c) A method to provide to the child and the child's family a 2204
short-term respite from a short-term crisis situation involving a 2205
confrontation between the child and the parents, guardian, or2206
custodian;2207

       (d) A program to provide a mentor to the child or the2208
parents, guardian, or custodian;2209

       (e) A program to provide parenting education to the parents,2210
guardian, or custodian;2211

       (f) An alternative school program for children who are truant 2212
from school, repeatedly disruptive in school, or suspended or 2213
expelled from school;2214

       (g) Other appropriate measures, including, but not limited2215
to, any alternative methods to divert a child from the juvenile2216
court system that are identified by the Ohio family and children2217
first cabinet council.2218

       (F) Each county may review and revise the service2219
coordination process described in division (D) of this section2220
based on the availability of funds under Title IV-A of the "Social2221
Security Act," 110 Stat. 2113 (1996), 42 U.S.C.A. 601, as amended,2222
or to the extent resources are available from any other federal,2223
state, or local funds.2224

       Sec. 122.17.  (A) As used in this section:2225

       (1) "Full-time employee" means an individual who is employed 2226
for consideration for at least thirty-five hours a week, or who 2227
renders any other standard of service generally accepted by custom 2228
or specified by contract as full-time employment.2229

       (2) "New employee" means one of the following:2230

       (a) A full-time employee first employed by a taxpayer in the 2231
project that is the subject of the agreement after the taxpayer 2232
enters into a tax credit agreement with the tax credit authority 2233
under this section;2234

       (b) A full-time employee first employed by a taxpayer in the 2235
project that is the subject of the tax credit after the tax credit 2236
authority approves a project for a tax credit under this section 2237
in a public meeting, as long as the taxpayer enters into the tax 2238
credit agreement prepared by the department of development after 2239
such meeting within sixty days after receiving the agreement from 2240
the department. If the taxpayer fails to enter into the agreement 2241
within sixty days, "new employee" has the same meaning as under 2242
division (A)(2)(a) of this section.2243

       Under division (A)(2)(a) or (b) of this section, if the tax2244
credit authority determines it appropriate, "new employee" also2245
may include an employee re-hired or called back from lay-off to2246
work in a new facility or on a new product or service established2247
or produced by the taxpayer after entering into the agreement2248
under this section or after the tax credit authority approves the2249
tax credit in a public meeting. Except as otherwise provided in 2250
this paragraph, "new employee" does not include any employee of 2251
the taxpayer who was previously employed in this state by a 2252
related member of the taxpayer and whose employment was shifted to 2253
the taxpayer after the taxpayer entered into the tax credit 2254
agreement or after the tax credit authority approved the credit in 2255
a public meeting, or any employee of the taxpayer for which the 2256
taxpayer has been granted a certificate under division (B) of 2257
section 5709.66 of the Revised Code. However, if the taxpayer is 2258
engaged in the enrichment and commercialization of uranium or 2259
uranium products or is engaged in research and development 2260
activities related thereto and if the tax credit authority 2261
determines it appropriate, "new employee" may include an employee 2262
of the taxpayer who was previously employed in this state by a 2263
related member of the taxpayer and whose employment was shifted to 2264
the taxpayer after the taxpayer entered into the tax credit 2265
agreement or after the tax credit authority approved the credit in 2266
a public meeting. "New employee" does not include an employee of 2267
the taxpayer who is employed in an employment position that was2268
relocated to a project from other operations of the taxpayer in2269
this state or from operations of a related member of the taxpayer 2270
in this state. In addition, "new employee" does not include a 2271
child, grandchild, parent, or spouse, other than a spouse who is 2272
legally separated from the individual, of any individual who is an 2273
employee of the taxpayer and who has a direct or indirect 2274
ownership interest of at least five per cent in the profits, 2275
capital, or value of the taxpayer. Such ownership interest shall 2276
be determined in accordance with section 1563 of the Internal 2277
Revenue Code and regulations prescribed thereunder.2278

       (3) "New income tax revenue" means the total amount withheld 2279
under section 5747.06 of the Revised Code by the taxpayer during 2280
the taxable year, or during the calendar year that includes the 2281
tax period, from the compensation of new employees for the tax 2282
levied under Chapter 5747. of the Revised Code.2283

       (4) "Related member" has the same meaning as under division 2284
(A)(6) of section 5733.042 of the Revised Code without regard to 2285
division (B) of that section.2286

       (B) The tax credit authority may make grants under this2287
section to foster job creation in this state. Such a grant shall2288
take the form of a refundable credit allowed against the tax2289
imposed by section 5725.18, 5729.03, 5733.06, or 5747.02 or levied 2290
under Chapter 5751. of the Revised Code. The credit shall be 2291
claimed for the taxable years or tax periods specified in the2292
taxpayer's agreement with the tax credit authority under division2293
(D) of this section. With respect to taxes imposed under section 2294
5733.06 or 5747.02 or Chapter 5751. of the Revised Code, the 2295
credit shall be claimed in the order required under section 2296
5733.98, 5747.98, or 5751.98 of the Revised Code. The amount of 2297
the credit available for a taxable year or for a calendar year 2298
that includes a tax period equals the new income tax revenue for 2299
that year multiplied by the percentage specified in the agreement 2300
with the tax credit authority. Any credit granted under this 2301
section against the tax imposed by section 5733.06 or 5747.02 of 2302
the Revised Code, to the extent not fully utilized against such 2303
tax for taxable years ending prior to 2008, shall automatically be 2304
converted without any action taken by the tax credit authority to 2305
a credit against the tax levied under Chapter 5751. of the Revised 2306
Code for tax periods beginning on or after July 1, 2008, provided 2307
that the person to whom the credit was granted is subject to such 2308
tax. The converted credit shall apply to those calendar years in 2309
which the remaining taxable years specified in the agreement end.2310

       (C) A taxpayer or potential taxpayer who proposes a project 2311
to create new jobs in this state may apply to the tax credit 2312
authority to enter into an agreement for a tax credit under this 2313
section. The director of development shall prescribe the form of 2314
the application. After receipt of an application, the authority 2315
may enter into an agreement with the taxpayer for a credit under 2316
this section if it determines all of the following:2317

       (1) The taxpayer's project will create new jobs in this2318
state;2319

       (2) The taxpayer's project is economically sound and will2320
benefit the people of this state by increasing opportunities for2321
employment and strengthening the economy of this state;2322

       (3) Receiving the tax credit is a major factor in the2323
taxpayer's decision to go forward with the project.2324

       (D) An agreement under this section shall include all of the 2325
following:2326

       (1) A detailed description of the project that is the subject 2327
of the agreement;2328

       (2) The term of the tax credit, which shall not exceed 2329
fifteen years, and the first taxable year, or first calendar year 2330
that includes a tax period, for which the credit may be claimed;2331

       (3) A requirement that the taxpayer shall maintain operations 2332
at the project location for at least twice the number of years as 2333
the term of the tax credit;2334

       (4) The percentage, as determined by the tax credit2335
authority, of new income tax revenue that will be allowed as the2336
amount of the credit for each taxable year or for each calendar 2337
year that includes a tax period;2338

       (5) A specific method for determining how many new employees 2339
are employed during a taxable year or during a calendar year that 2340
includes a tax period;2341

       (6) A requirement that the taxpayer annually shall report to 2342
the director of development the number of new employees, the new 2343
income tax revenue withheld in connection with the new employees, 2344
and any other information the director needs to perform the 2345
director's duties under this section;2346

       (7) A requirement that the director of development annually 2347
shall verify the amounts reported under division (D)(6) of this 2348
section, and after doing so shall issue a certificate to the 2349
taxpayer stating that the amounts have been verified;2350

       (8)(a) A provision requiring that the taxpayer, except as 2351
otherwise provided in division (D)(8)(b) of this section, shall 2352
not relocate employment positions from elsewhere in this state to 2353
the project site that is the subject of the agreement for the 2354
lesser of five years from the date the agreement is entered into 2355
or the number of years the taxpayer is entitled to claim the tax 2356
credit.2357

       (b) The taxpayer may relocate employment positions from 2358
elsewhere in this state to the project site that is the subject of 2359
the agreement if the director of development determines both of 2360
the following:2361

       (i) That the site from which the employment positions would 2362
be relocated is inadequate to meet market and industry conditions, 2363
expansion plans, consolidation plans, or other business 2364
considerations affecting the taxpayer;2365

       (ii) That the legislative authority of the county, township, 2366
or municipal corporation from which the employment positions would2367
be relocated has been notified of the relocation.2368

       For purposes of this section, the movement of an employment 2369
position from one political subdivision to another political 2370
subdivision shall be considered a relocation of an employment 2371
position, but the transfer of an individual employee from one 2372
political subdivision to another political subdivision shall not 2373
be considered a relocation of an employment position as long as 2374
the individual's employment position in the first political 2375
subdivision is refilled.2376

       (E) If a taxpayer fails to meet or comply with any condition 2377
or requirement set forth in a tax credit agreement, the tax credit 2378
authority may amend the agreement to reduce the percentage or term 2379
of the tax credit. The reduction of the percentage or term shall 2380
take effect in the taxable year immediately following the taxable 2381
year in which the authority amends the agreement or in the first 2382
tax period beginning in the calendar year immediately following 2383
the calendar year in which the authority amends the agreement. If 2384
the taxpayer relocates employment positions in violation of the2385
provision required under division (D)(8)(a) of this section, the 2386
taxpayer shall not claim the tax credit under section 5733.0610 of 2387
the Revised Code for any tax years following the calendar year in 2388
which the relocation occurs, or shall not claim the tax credit 2389
under section 5725.32, 5729.032, or 5747.058 of the Revised Code 2390
for the taxable year in which the relocation occurs and any 2391
subsequent taxable years, and shall not claim the tax credit under 2392
division (A) of section 5751.50 of the Revised Code for any tax 2393
period in the calendar year in which the relocation occurs and any 2394
subsequent tax periods.2395

       (F) Projects that consist solely of point-of-final-purchase 2396
retail facilities are not eligible for a tax credit under this 2397
section. If a project consists of both point-of-final-purchase 2398
retail facilities and nonretail facilities, only the portion of 2399
the project consisting of the nonretail facilities is eligible for 2400
a tax credit and only the new income tax revenue from new 2401
employees of the nonretail facilities shall be considered when 2402
computing the amount of the tax credit. If a warehouse facility is 2403
part of a point-of-final-purchase retail facility and supplies 2404
only that facility, the warehouse facility is not eligible for a 2405
tax credit. Catalog distribution centers are not considered2406
point-of-final-purchase retail facilities for the purposes of this 2407
division, and are eligible for tax credits under this section.2408

       (G) Financial statements and other information submitted to 2409
the department of development or the tax credit authority by an 2410
applicant or recipient of a tax credit under this section, and any 2411
information taken for any purpose from such statements or2412
information, are not public records subject to section 149.43 of2413
the Revised Code. However, the chairperson of the authority may2414
make use of the statements and other information for purposes of2415
issuing public reports or in connection with court proceedings2416
concerning tax credit agreements under this section. Upon the2417
request of the tax commissioner or, if the applicant or recipient 2418
is an insurance company, upon the request of the superintendent of 2419
insurance, the chairperson of the authority shall provide to the 2420
commissioner or superintendent any statement or information2421
submitted by an applicant or recipient of a tax credit in2422
connection with the credit. The commissioner or superintendent 2423
shall preserve the confidentiality of the statement or 2424
information.2425

       (H) A taxpayer claiming a credit under this section shall2426
submit to the tax commissioner or, if the taxpayer is an insurance 2427
company, to the superintendent of insurance, a copy of the 2428
director of development's certificate of verification under 2429
division (D)(7) of this section with the taxpayer's tax report or 2430
return for the taxable year or for the calendar year that includes 2431
the tax period. However, failureFailure to submit a copy of the 2432
certificate with the report or return does not invalidate a claim 2433
for a credit if the taxpayer submits a copy of the certificate to 2434
the commissioner or superintendent within sixty days after the 2435
commissioner or superintendent requests it.2436

       (I) The director of development, after consultation with the 2437
tax commissioner and the superintendent of insurance and in 2438
accordance with Chapter 119. of the Revised Code, shall adopt 2439
rules necessary to implement this section. The rules may provide 2440
for recipients of tax credits under this section to be charged 2441
fees to cover administrative costs of the tax credit program. At 2442
the time the director gives public notice under division (A) of 2443
section 119.03 of the Revised Code of the adoption of the rules, 2444
the director shall submit copies of the proposed rules to the 2445
chairpersons of the standing committees on economic development in 2446
the senate and the house of representatives.2447

       (J) For the purposes of this section, a taxpayer may include 2448
a partnership, a corporation that has made an election under 2449
subchapter S of chapter one of subtitle A of the Internal Revenue 2450
Code, or any other business entity through which income flows as a 2451
distributive share to its owners. A credit received under this 2452
section by a partnership, S-corporation, or other such business 2453
entity shall be apportioned among the persons to whom the income 2454
or profit of the partnership, S-corporation, or other entity is 2455
distributed, in the same proportions as those in which the income 2456
or profit is distributed.2457

       (K) If the director of development determines that a taxpayer 2458
who has received a credit under this section is not complying with 2459
the requirement under division (D)(3) of this section, the 2460
director shall notify the tax credit authority of the2461
noncompliance. After receiving such a notice, and after giving the 2462
taxpayer an opportunity to explain the noncompliance, the tax2463
credit authority may require the taxpayer to refund to this state2464
a portion of the credit in accordance with the following:2465

       (1) If the taxpayer maintained operations at the project2466
location for at least one and one-half times the number of years2467
of the term of the tax credit, an amount not exceeding twenty-five 2468
per cent of the sum of any previously allowed credits under this 2469
section;2470

       (2) If the taxpayer maintained operations at the project2471
location for at least the number of years of the term of the tax2472
credit, an amount not exceeding fifty per cent of the sum of any2473
previously allowed credits under this section;2474

       (3) If the taxpayer maintained operations at the project2475
location for less than the number of years of the term of the tax2476
credit, an amount not exceeding one hundred per cent of the sum of 2477
any previously allowed credits under this section.2478

       In determining the portion of the tax credit to be refunded2479
to this state, the tax credit authority shall consider the effect2480
of market conditions on the taxpayer's project and whether the2481
taxpayer continues to maintain other operations in this state. 2482
After making the determination, the authority shall certify the2483
amount to be refunded to the tax commissioner or superintendent of 2484
insurance, as appropriate. If the amount is certified to the 2485
commissioner, the commissioner shall make an assessment for that 2486
amount against the taxpayer under Chapter 5733., 5747., or 5751. 2487
of the Revised Code. If the amount is certified to the 2488
superintendent, the superintendent shall make an assessment for 2489
that amount against the taxpayer under Chapter 5725. or 5729. of 2490
the Revised Code. The time limitations on assessments under those 2491
chapters do not apply to an assessment under this division, but 2492
the commissioner or superintendent, as appropriate, shall make the 2493
assessment within one year after the date the authority certifies 2494
to the commissioner or superintendent the amount to be refunded.2495

       (L) On or before the thirty-first day of March each year, the 2496
director of development shall submit a report to the governor, the 2497
president of the senate, and the speaker of the house of 2498
representatives on the tax credit program under this section. The 2499
report shall include information on the number of agreements that 2500
were entered into under this section during the preceding calendar 2501
year, a description of the project that is the subject of each 2502
such agreement, and an update on the status of projects under 2503
agreements entered into before the preceding calendar year.2504

       (M) There is hereby created the tax credit authority, which 2505
consists of the director of development and four other members 2506
appointed as follows: the governor, the president of the senate, 2507
and the speaker of the house of representatives each shall appoint 2508
one member who shall be a specialist in economic development; the 2509
governor also shall appoint a member who is a specialist in 2510
taxation. Of the initial appointees, the members appointed by the 2511
governor shall serve a term of two years; the members appointed by 2512
the president of the senate and the speaker of the house of 2513
representatives shall serve a term of four years. Thereafter, 2514
terms of office shall be for four years. Initial appointments to 2515
the authority shall be made within thirty days after January 13,2516
1993. Each member shall serve on the authority until the end of 2517
the term for which the member was appointed. Vacancies shall be 2518
filled in the same manner provided for original appointments. Any 2519
member appointed to fill a vacancy occurring prior to the 2520
expiration of the term for which the member's predecessor was 2521
appointed shall hold office for the remainder of that term. 2522
Members may be reappointed to the authority. Members of the 2523
authority shall receive their necessary and actual expenses while 2524
engaged in the business of the authority. The director of 2525
development shall serve as chairperson of the authority, and the 2526
members annually shall elect a vice-chairperson from among 2527
themselves. Three members of the authority constitute a quorum to 2528
transact and vote on the business of the authority. The majority 2529
vote of the membership of the authority is necessary to approve 2530
any such business, including the election of the vice-chairperson.2531

       The director of development may appoint a professional 2532
employee of the department of development to serve as the 2533
director's substitute at a meeting of the authority. The director 2534
shall make the appointment in writing. In the absence of the 2535
director from a meeting of the authority, the appointed substitute 2536
shall serve as chairperson. In the absence of both the director 2537
and the director's substitute from a meeting, the vice-chairperson2538
shall serve as chairperson.2539

       (N) For purposes of the credits granted by this section 2540
against the taxes imposed under sections 5725.18 and 5729.03 of 2541
the Revised Code, "taxable year" means the period covered by the 2542
taxpayer's annual statement to the superintendent of insurance.2543

       Sec. 122.171. (A) As used in this section:2544

       (1) "Capital investment project" means a plan of investment2545
at a project site for the acquisition, construction, renovation,2546
or repair of buildings, machinery, or equipment, or for2547
capitalized costs of basic research and new product development2548
determined in accordance with generally accepted accounting2549
principles, but does not include any of the following:2550

       (a) Payments made for the acquisition of personal property2551
through operating leases;2552

       (b) Project costs paid before January 1, 2002;2553

       (c) Payments made to a related member as defined in section2554
5733.042 of the Revised Code or to an elected consolidated 2555
taxpayer or a combined taxpayer as defined in section 5751.01 of 2556
the Revised Code.2557

       (2) "Eligible business" means a business with Ohio operations 2558
satisfying all of the following:2559

       (a) Employed an average of at least one thousand employees in 2560
full-time employment positions at a project site during each of2561
the twelve months preceding the application for a tax credit under2562
this section; and2563

       (b) On or after January 1, 2002, has made payments for the2564
capital investment project of either of the following:2565

        (i) At least two hundred million dollars in the aggregate at 2566
the project site during a period of three consecutive calendar2567
years including the calendar year that includes a day of the2568
taxpayer's taxable year or tax period with respect to which the 2569
credit is granted;2570

       (ii) If the average wage of all full-time employment 2571
positions at the project site is greater than four hundred per 2572
cent of the federal minimum wage, at least one hundred million 2573
dollars in the aggregate at the project site during a period of 2574
three consecutive calendar years including the calendar year that 2575
includes a day of the taxpayer's taxable year or tax period with 2576
respect to which the credit is granted.2577

       (c) Is engaged at the project site primarily as a2578
manufacturer or is providing significant corporate administrative2579
functions;2580

        (d) Has had a capital investment project reviewed and2581
approved by the tax credit authority as provided in divisions (C),2582
(D), and (E) of this section.2583

       (3) "Full-time employment position" means a position of2584
employment for consideration for at least thirty-five hours a week 2585
that has been filled for at least one hundred eighty days 2586
immediately preceding the filing of an application under this 2587
section and for at least one hundred eighty days during each 2588
taxable year or each calendar year that includes a tax period with 2589
respect to which the credit is granted.2590

       (4) "Manufacturer" has the same meaning as in section2591
5739.011 of the Revised Code.2592

        (5) "Project site" means an integrated complex of facilities2593
in this state, as specified by the tax credit authority under this2594
section, within a fifteen-mile radius where a taxpayer is 2595
primarily operating as an eligible business.2596

       (6) "Applicable corporation" means a corporation satisfying 2597
all of the following:2598

       (a)(i) For the entire taxable year immediately preceding the 2599
tax year, the corporation develops software applications primarily 2600
to provide telecommunication billing and information services 2601
through outsourcing or licensing to domestic or international 2602
customers.2603

       (ii) Sales and licensing of software generated at least six 2604
hundred million dollars in revenue during the taxable year 2605
immediately preceding the tax year the corporation is first 2606
entitled to claim the credit provided under division (B) of this 2607
section.2608

       (b) For the entire taxable year immediately preceding the tax 2609
year, the corporation or one or more of its related members 2610
provides customer or employee care and technical support for 2611
clients through one or more contact centers within this state, and 2612
the corporation and its related members together have a daily 2613
average, based on a three-hundred-sixty-five-day year, of at least 2614
five hundred thousand successful customer contacts through one or 2615
more of their contact centers, wherever located.2616

       (c) The corporation is eligible for the credit under division 2617
(B) of this section for the tax year.2618

       (7) "Related member" has the same meaning as in section 2619
5733.042 of the Revised Code as that section existed on the 2620
effective date of its amendment by Am. Sub. H.B. 215 of the 122nd 2621
general assembly, September 29, 1997.2622

       (8) "Successful customer contact" means a contact with an end 2623
user via telephone, including interactive voice recognition or 2624
similar means, where the contact culminates in a conversation or 2625
connection other than a busy signal or equipment busy.2626

       (9) "Telecommunications" means all forms of 2627
telecommunications service as defined in section 5739.01 of the 2628
Revised Code, and includes services in wireless, wireline, cable, 2629
broadband, internet protocol, and satellite.2630

       (10)(a) "Applicable difference" means the difference between 2631
the tax for the tax year under Chapter 5733. of the Revised Code 2632
applying the law in effect for that tax year, and the tax for that 2633
tax year if section 5733.042 of the Revised Code applied as that 2634
section existed on the effective date of its amendment by Am. Sub. 2635
H.B. 215 of the 122nd general assembly, September 29, 1997, 2636
subject to division (A)(10)(b) of this section.2637

       (b) If the tax rate set forth in division (B) of section 2638
5733.06 of the Revised Code for the tax year is less than eight 2639
and one-half per cent, the tax calculated under division 2640
(A)(10)(a) of this section shall be computed by substituting a tax 2641
rate of eight and one-half per cent for the rate set forth in 2642
division (B) of section 5733.06 of the Revised Code for the tax 2643
year.2644

       (c) If the resulting difference is negative, the applicable 2645
tax difference for the tax year shall be zero.2646

       (B) The tax credit authority created under section 122.17 of2647
the Revised Code may grant tax credits under this section for the2648
purpose of fostering job retention in this state. Upon application 2649
by an eligible business and upon consideration of the2650
recommendation of the director of budget and management, tax2651
commissioner, and director of development under division (C) of2652
this section, the tax credit authority may grant to an eligible2653
business a nonrefundable credit against the tax imposed by section2654
5733.06 or 5747.02 or levied under Chapter 5751. of the Revised 2655
Code for a period up to fifteen taxable years and against the tax 2656
levied by Chapter 5751. of the Revised Code for a period of up to 2657
fifteen calendar years. The credit shall be in an amount not 2658
exceeding seventy-five per cent of the Ohio income tax withheld2659
from the employees of the eligible business occupying full-time 2660
employment positions at the project site during the calendar year 2661
that includes the last day of such business' taxable year or tax 2662
period with respect to which the credit is granted. The amount of 2663
the credit shall not be based on the Ohio income tax withheld from 2664
full-time employees for a calendar year prior to the calendar year 2665
in which the minimum investment requirement referred to in2666
division (A)(2)(b) of this section is completed. The credit shall2667
be claimed only for the taxable years or tax periods specified in 2668
the eligible business' agreement with the tax credit authority2669
under division (E) of this section, but in no event shall the2670
credit be claimed for a taxable year or tax period terminating 2671
before the date specified in the agreement. Any credit granted 2672
under this section against the tax imposed by section 5733.06 or 2673
5747.02 of the Revised Code, to the extent not fully utilized 2674
against such tax for taxable years ending prior to 2008, shall 2675
automatically be converted without any action taken by the tax 2676
credit authority to a credit against the tax levied under Chapter 2677
5751. of the Revised Code for tax periods beginning on or after 2678
July 1, 2008, provided that the person to whom the credit was 2679
granted is subject to such tax. The converted credit shall apply 2680
to those calendar years in which the remaining taxable years 2681
specified in the agreement end.2682

       The credit computed under this division is in addition to any 2683
credit allowed under division (M) of this section which the tax 2684
credit authority may also include in the agreement.2685

       Any unused portion of a tax credit may be carried forward for2686
not more than three additional years after the year for which the2687
credit is granted.2688

       (C) A taxpayer that proposes a capital investment project to2689
retain jobs in this state may apply to the tax credit authority to2690
enter into an agreement for a tax credit under this section. The2691
director of development shall prescribe the form of the2692
application. After receipt of an application, the authority shall2693
forward copies of the application to the director of budget and2694
management, the tax commissioner, and the director of development,2695
each of whom shall review the application to determine the2696
economic impact the proposed project would have on the state and2697
the affected political subdivisions and shall submit a summary of2698
their determinations and recommendations to the authority. 2699

       (D) Upon review of the determinations and recommendations2700
described in division (C) of this section, the tax credit2701
authority may enter into an agreement with the taxpayer for a2702
credit under this section if the authority determines all of the 2703
following:2704

       (1) The taxpayer's capital investment project will result in2705
the retention of full-time employment positions in this state.2706

       (2) The taxpayer is economically sound and has the ability to 2707
complete the proposed capital investment project.2708

       (3) The taxpayer intends to and has the ability to maintain2709
operations at the project site for at least twice the term of the2710
credit.2711

       (4) Receiving the credit is a major factor in the taxpayer's2712
decision to begin, continue with, or complete the project.2713

       (5) The political subdivisions in which the project is2714
located have agreed to provide substantial financial support to2715
the project.2716

       (E) An agreement under this section shall include all of the2717
following:2718

       (1) A detailed description of the project that is the subject 2719
of the agreement, including the amount of the investment, the 2720
period over which the investment has been or is being made, and 2721
the number of full-time employment positions at the project site.2722

       (2) The method of calculating the number of full-time2723
employment positions as specified in division (A)(3) of this2724
section.2725

       (3) The term and percentage of the tax credit, and the first 2726
year for which the credit may be claimed.2727

       (4) A requirement that the taxpayer maintain operations at2728
the project site for at least twice the number of years as the2729
term of the credit.2730

       (5) A requirement that the taxpayer retain a specified number 2731
of full-time employment positions at the project site and within 2732
this state for the term of the credit, including a requirement 2733
that the taxpayer continue to employ at least one thousand 2734
employees in full-time employment positions at the project site 2735
during the entire term of any agreement, subject to division 2736
(E)(7) of this section.2737

       (6) A requirement that the taxpayer annually report to the2738
director of development the number of full-time employment2739
positions subject to the credit, the amount of tax withheld from2740
employees in those positions, the amount of the payments made for2741
the capital investment project, and any other information the2742
director needs to perform the director's duties under this2743
section.2744

       (7) A requirement that the director of development annually2745
review the annual reports of the taxpayer to verify the2746
information reported under division (E)(6) of this section and2747
compliance with the agreement. Upon verification, the director2748
shall issue a certificate to the taxpayer stating that the2749
information has been verified and identifying the amount of the2750
credit for the taxable year. Unless otherwise specified by the tax 2751
credit authority in a resolution and included as part of the 2752
agreement, the director shall not issue a certificate for any year 2753
in which the total number of filled full-time employment positions 2754
for each day of the calendar year divided by three hundred 2755
sixty-five is less than ninety per cent of the full-time 2756
employment positions specified in division (E)(5) of this section. 2757
In determining the number of full-time employment positions, no 2758
position shall be counted that is filled by an employee who is 2759
included in the calculation of a tax credit under section 122.17 2760
of the Revised Code.2761

       (8)(a) A provision requiring that the taxpayer, except as2762
otherwise provided in division (E)(8)(b) of this section, shall2763
not relocate employment positions from elsewhere in this state to2764
the project site that is the subject of the agreement for the2765
lesser of five years from the date the agreement is entered into2766
or the number of years the taxpayer is entitled to claim the2767
credit.2768

       (b) The taxpayer may relocate employment positions from2769
elsewhere in this state to the project site that is the subject of2770
the agreement if the director of development determines both of2771
the following:2772

       (i) That the site from which the employment positions would2773
be relocated is inadequate to meet market and industry conditions,2774
expansion plans, consolidation plans, or other business2775
considerations affecting the taxpayer;2776

       (ii) That the legislative authority of the county, township,2777
or municipal corporation from which the employment positions would2778
be relocated has been notified of the relocation.2779

       For purposes of this section, the movement of an employment2780
position from one political subdivision to another political2781
subdivision shall be considered a relocation of an employment2782
position unless the movement is confined to the project site. The2783
transfer of an individual employee from one political subdivision2784
to another political subdivision shall not be considered a2785
relocation of an employment position as long as the individual's2786
employment position in the first political subdivision is2787
refilled.2788

       (9) A waiver by the taxpayer of any limitations periods2789
relating to assessments or adjustments resulting from the2790
taxpayer's failure to comply with the agreement.2791

       (F) If a taxpayer fails to meet or comply with any condition2792
or requirement set forth in a tax credit agreement, the tax credit2793
authority may amend the agreement to reduce the percentage or term2794
of the credit. The reduction of the percentage or term shall take2795
effect in the taxable year immediately following the taxable year2796
in which the authority amends the agreement or in the first tax 2797
period beginning in the calendar year immediately following the 2798
calendar year in which the authority amends the agreement. If the 2799
taxpayer relocates employment positions in violation of the 2800
provision required under division (D)(8)(a) of this section, the 2801
taxpayer shall not claim the tax credit under section 5733.0610 of 2802
the Revised Code for any tax years following the calendar year in2803
which the relocation occurs, shall not claim the tax credit under 2804
section 5747.058 of the Revised Code for the taxable year in which 2805
the relocation occurs and any subsequent taxable years, and shall 2806
not claim the tax credit under division (A) of section 5751.50 of 2807
the Revised Code for the tax period in which the relocation occurs 2808
and any subsequent tax periods.2809

       (G) Financial statements and other information submitted to2810
the department of development or the tax credit authority by an2811
applicant for or recipient of a tax credit under this section, and2812
any information taken for any purpose from such statements or2813
information, are not public records subject to section 149.43 of2814
the Revised Code. However, the chairperson of the authority may2815
make use of the statements and other information for purposes of2816
issuing public reports or in connection with court proceedings2817
concerning tax credit agreements under this section. Upon the2818
request of the tax commissioner, the chairperson of the authority2819
shall provide to the commissioner any statement or other2820
information submitted by an applicant for or recipient of a tax2821
credit in connection with the credit. The commissioner shall2822
preserve the confidentiality of the statement or other2823
information.2824

       (H) A taxpayer claiming a tax credit under this section shall 2825
submit to the tax commissioner a copy of the director of2826
development's certificate of verification under division (E)(7) of2827
this section with the taxpayer's tax report or return for the 2828
taxable year or for the calendar year that includes the tax 2829
period. However, failureFailure to submit a copy of the 2830
certificate with the report or return does not invalidate a claim 2831
for a credit if the taxpayer submits a copy of the certificate to 2832
the commissioner within sixty days after the commissioner requests 2833
it.2834

       (I) For the purposes of this section, a taxpayer may include2835
a partnership, a corporation that has made an election under2836
subchapter S of chapter one of subtitle A of the Internal Revenue2837
Code, or any other business entity through which income flows as a2838
distributive share to its owners. A tax credit received under this 2839
section by a partnership, S-corporation, or other such business 2840
entity shall be apportioned among the persons to whom the income 2841
or profit of the partnership, S-corporation, or other entity is 2842
distributed, in the same proportions as those in which the income 2843
or profit is distributed.2844

       (J) If the director of development determines that a taxpayer 2845
that received a tax credit under this section is not complying 2846
with the requirement under division (E)(4) of this section, the2847
director shall notify the tax credit authority of the2848
noncompliance. After receiving such a notice, and after giving the 2849
taxpayer an opportunity to explain the noncompliance, the2850
authority may terminate the agreement and require the taxpayer to2851
refund to the state all or a portion of the credit claimed in2852
previous years, as follows:2853

        (1) If the taxpayer maintained operations at the project site 2854
for less than the term of the credit, the amount required to be 2855
refunded shall not exceed the amount of any tax credits previously 2856
allowed and received under this section.2857

        (2) If the taxpayer maintained operations at the project site 2858
longer than the term of the credit but less than one and one-half 2859
times the term of the credit, the amount required to be refunded 2860
shall not exceed fifty per cent of the sum of any tax credits 2861
previously allowed and received under this section.2862

        (3) If the taxpayer maintained operations at the project site 2863
for at least one and one-half times the term of the credit but 2864
less than twice the term of the credit, the amount required to be 2865
refunded shall not exceed twenty-five per cent of the sum of any 2866
tax credits previously allowed and received under this section.2867

       In determining the portion of the credit to be refunded to2868
this state, the authority shall consider the effect of market2869
conditions on the taxpayer's project and whether the taxpayer2870
continues to maintain other operations in this state. After making 2871
the determination, the authority shall certify the amount to be 2872
refunded to the tax commissioner. The commissioner shall make an 2873
assessment for that amount against the taxpayer under Chapter 2874
5733., 5747., or 5751. of the Revised Code. The time limitations2875
on assessments under those chapters do not apply to an assessment 2876
under this division, but the commissioner shall make the 2877
assessment within one year after the date the authority certifies 2878
to the commissioner the amount to be refunded.2879

       If the director of development determines that a taxpayer2880
that received a tax credit under this section has reduced the2881
number of employees agreed to under division (E)(5) of this2882
section by more than ten per cent, the director shall notify the2883
tax credit authority of the noncompliance. After receiving such2884
notice, and after providing the taxpayer an opportunity to explain2885
the noncompliance, the authority may amend the agreement to reduce2886
the percentage or term of the tax credit. The reduction in the2887
percentage or term shall take effect in the taxable year, or in 2888
the calendar year that includes the tax period, in which the 2889
authority amends the agreement.2890

       (K) The director of development, after consultation with the2891
tax commissioner and in accordance with Chapter 119. of the2892
Revised Code, shall adopt rules necessary to implement this2893
section. The rules may provide for recipients of tax credits under 2894
this section to be charged fees to cover administrative costs of 2895
the tax credit program. At the time the director gives public 2896
notice under division (A) of section 119.03 of the Revised Code of 2897
the adoption of the rules, the director shall submit copies of the 2898
proposed rules to the chairpersons of the standing committees on 2899
economic development in the senate and the house of2900
representatives.2901

       (L) On or before the thirty-first day of March of each year,2902
the director of development shall submit a report to the governor,2903
the president of the senate, and the speaker of the house of2904
representatives on the tax credit program under this section. The2905
report shall include information on the number of agreements that2906
were entered into under this section during the preceding calendar2907
year, a description of the project that is the subject of each2908
such agreement, and an update on the status of projects under2909
agreements entered into before the preceding calendar year.2910

       (M)(1) A nonrefundable credit shall be allowed to an 2911
applicable corporation and its related members in an amount equal 2912
to the applicable difference. The credit is in addition to the 2913
credit granted to the corporation or related members under 2914
division (B) of this section. The credit is subject to divisions 2915
(B) to (E) and division (J) of this section.2916

       (2) A person qualifying as an applicable corporation under 2917
this section for a tax year does not necessarily qualify as an 2918
applicable corporation for any other tax year. No person is 2919
entitled to the credit allowed under division (M) of this section 2920
for the tax year immediately following the taxable year during 2921
which the person fails to meet the requirements in divisions 2922
(A)(6)(a)(i) and (A)(6)(b) of this section. No person is entitled 2923
to the credit allowed under division (M) of this section for any 2924
tax year for which the person is not eligible for the credit 2925
provided under division (B) of this section.2926

       Sec. 122.72.  (A) There is hereby created the minority2927
development financing advisory board to assist in carrying out the 2928
programs created pursuant to sections 122.71 to 122.90122.89 of 2929
the Revised Code.2930

       (B) The board shall consist of ten members. The director of 2931
development or the director's designee shall be a voting member on 2932
the board. Seven members shall be appointed by the governor with 2933
the advice and consent of the senate and selected because of their 2934
knowledge of and experience in industrial, business, and 2935
commercial financing, suretyship, construction, and their 2936
understanding of the problems of minority business enterprises; 2937
one member also shall be a member of the senate and appointed by 2938
the president of the senate, and one member also shall be a member 2939
of the house of representatives and appointed by the speaker of 2940
the house of representatives. With respect to the board, all of 2941
the following apply:2942

       (1) Not more than four of the members of the board appointed 2943
by the governor shall be of the same political party.2944

       (2) Each member shall hold office from the date of the 2945
member's appointment until the end of the term for which the 2946
member was appointed.2947

       (3) The terms of office for the seven members appointed by 2948
the governor shall be for seven years, commencing on the first day 2949
of October and ending on the thirtieth day of September of the 2950
seventh year, except that of the original seven members, three 2951
shall be appointed for three years and two shall be appointed for 2952
five years.2953

       (4) Any member of the board is eligible for reappointment.2954

       (5) Any member appointed to fill a vacancy occurring prior to 2955
the expiration of the term for which the member's predecessor was 2956
appointed shall hold office for the remainder of the predecessor's 2957
term.2958

       (6) Any member shall continue in office subsequent to the 2959
expiration date of the member's term until the member's successor 2960
takes office, or until a period of sixty days has elapsed, 2961
whichever occurs first.2962

       (7) Before entering upon official duties as a member of the 2963
board, each member shall take an oath as provided by Section 7 of 2964
Article XV, Ohio Constitution.2965

       (8) The governor may, at any time, remove any member 2966
appointed by the governor pursuant to section 3.04 of the Revised 2967
Code.2968

       (9) Notwithstanding section 101.26 of the Revised Code, 2969
members shall receive their necessary and actual expenses while 2970
engaged in the business of the board and shall be paid at the per 2971
diem rate of step 1 of pay range 31 of section 124.15 of the 2972
Revised Code.2973

       (10) Six members of the board constitute a quorum and the 2974
affirmative vote of six members is necessary for any action taken 2975
by the board.2976

       (11) In the event of the absence of a member appointed by the2977
president of the senate or by the speaker of the house of2978
representatives, either of the following persons may serve in the 2979
member's absence:2980

       (a) The president of the senate or the speaker of the house 2981
of representatives, whoever appointed the absent member;2982

       (b) A member of the senate or of the house of representatives2983
of the same political party as the absent member, as designated by 2984
the president of the senate or the speaker of the house of 2985
representatives, whoever appointed the absent member.2986

       (12) The board shall annually elect one of its members as 2987
chairperson and another as vice-chairperson.2988

       Sec. 122.73.  (A) The minority development financing advisory 2989
board and the director of development are invested with the powers 2990
and duties provided in sections 122.71 to 122.90122.89 of the 2991
Revised Code, in order to promote the welfare of the people of the 2992
state by encouraging the establishment and expansion of minority 2993
business enterprises; to stabilize the economy; to provide 2994
employment; to assist in the development within the state of 2995
industrial, commercial, distribution, and research activities 2996
required for the people of the state, and for their gainful 2997
employment; or otherwise to create or preserve jobs and employment 2998
opportunities, or improve the economic welfare of the people of 2999
the state. It is hereby determined that the accomplishment of 3000
those purposes is essential so that the people of the state may 3001
maintain their present high standards of living in comparison with 3002
the people of other states and so that opportunities for 3003
employment and for favorable markets for the products of the 3004
state's natural resources, agriculture, and manufacturing shall be 3005
improved. It further is determined that it is necessary for the3006
state to establish the programs authorized under sections 122.71 3007
to 122.90122.89 of the Revised Code to establish the minority 3008
development financing advisory board, and to invest it and the 3009
director of development with the powers and duties provided in 3010
sections 122.71 to 122.90122.89 of the Revised Code.3011

       (B) The minority development financing advisory board shall3012
do all of the following:3013

       (1) Make recommendations to the director as to applications 3014
for assistance pursuant to sections 122.71 to 122.90122.89 of the 3015
Revised Code. The board may revise its recommendations to reflect 3016
any changes in the proposed assistance made by the director.3017

       (2) Advise the director in the administration of sections 3018
122.71 to 122.90122.89 of the Revised Code.3019

       (3) Adopt bylaws to govern the conduct of the business of the 3020
board.3021

       Sec. 122.74.  (A)(1) The director of development shall do all 3022
of the following:3023

       (a) Receive applications for assistance under sections 122.71 3024
to 122.89 of the Revised Code and applications from surety 3025
companies for bond guarantees under section 122.90 of the Revised 3026
Code, and, after processing but subject to division (A)(2) of this 3027
section, forward them to the minority development financing 3028
advisory board together with necessary supporting information;3029

       (b) Receive the recommendations of the board and make a final 3030
determination whether to approve the application for assistance;3031

       (c) Receive recommendations from a regional economic 3032
development entity for loans made under section 122.76 of the 3033
Revised Code and make a final determination, notwithstanding 3034
divisions (A)(1) and (2) of this section, whether to approve the 3035
proposed loan;3036

        (d) Transmit the director's determinations to approve 3037
assistance to the controlling board unless such assistance falls 3038
under section 122.90 of the Revised Code and has been previously 3039
approved by the controlling board, together with any information 3040
the controlling board requires for its review and decision as to 3041
whether to approve the assistance.3042

       (2) The director is not required to submit any determination, 3043
data, terms, or any other application materials or information to 3044
the minority development financing advisory board when provision 3045
of the assistance has been recommended to the director by a 3046
regional economic development entity or when an application for a 3047
surety company for bond guarantees under section 122.90 of the 3048
Revised Code has been previously approved by the controlling 3049
board.3050

       (B) The director may do all of the following:3051

       (1) Fix the rate of interest and charges to be made upon or 3052
with respect to moneys loaned or guaranteed by the director and 3053
the terms upon which mortgages and lease rentals may be guaranteed 3054
and the rates of charges to be made for them and make provisions 3055
for the operation of the funds established by the director in 3056
accordance with this section and sections 122.80, 122.88, and 3057
122.90 of the Revised Code;3058

       (2) Loan and guarantee moneys from the fund established in3059
accordance with section 122.80 of the Revised Code pursuant to and 3060
in compliance with sections 122.71 to 122.90 of the Revised Code.3061

       (3) Acquire in the name of the director any property of any 3062
kind or character in accordance with sections 122.71 to 122.90 of 3063
the Revised Code, by purchase, purchase at foreclosure, or 3064
exchange on such terms and in such manner as the director 3065
considers proper;3066

       (4) Make and enter into all contracts and agreements3067
necessary or incidental to the performance of the director's 3068
duties and the exercise of the director's powers under sections 3069
122.71 to 122.90 of the Revised Code;3070

       (5) Maintain, protect, repair, improve, and insure any3071
property that the director has acquired and dispose of it by sale, 3072
exchange, or lease for the consideration and on the terms and in 3073
the manner as the director considers proper, but the director 3074
shall not operate any such property as a business except as the 3075
lessor of it;3076

       (6)(a) When the cost of any contract for the maintenance,3077
protection, repair, or improvement of any property held by the 3078
director, other than compensation for personal services, involves 3079
an expenditure of more than fifty thousand dollars, the director 3080
shall make a written contract with the lowest responsive and 3081
responsible bidder in accordance with section 9.312 of the Revised 3082
Code after advertisement for not less than two consecutive weeks3083
in a newspaper of general circulation in the county where such 3084
contract, or some substantial part of it, is to be performed, and 3085
in such other publications as the director determines, which 3086
notice shall state the general character of the work and the3087
general character of the materials to be furnished, the place 3088
where plans and specifications therefor may be examined, and the 3089
time and place of receiving bids.3090

       (b) Each bid for a contract for the construction, demolition,3091
alteration, repair, or reconstruction of an improvement shall 3092
contain the full name of every person interested in it and meet 3093
the requirements of section 153.54 of the Revised Code.3094

       (c) Each bid for a contract, except as provided in division3095
(B)(6)(b) of this section, shall contain the full name of every 3096
person interested in it and shall be accompanied by bond or 3097
certified check on a solvent bank, in such amount as the director 3098
considers sufficient, that if the bid is accepted a contract will 3099
be entered into and the performance of the proposal secured.3100

       (d) The director may reject any and all bids.3101

       (e) A bond with good and sufficient surety, approved by the3102
director, shall be required of every contractor awarded a contract 3103
except as provided in division (B)(6)(b) of this section, in an 3104
amount equal to at least fifty per cent of the contract price, 3105
conditioned upon faithful performance of the contract.3106

       (7) Employ or contract with financial consultants,3107
appraisers, consulting engineers, superintendents, managers, 3108
construction and accounting experts, attorneys, and other 3109
employees and agents as are necessary in the director's judgment 3110
and fix their compensation;3111

       (8) Receive and accept grants, gifts, and contributions of 3112
money, property, labor, and other things of value to be held, 3113
used, and applied only for the purpose for which the grants, 3114
gifts, and contributions are made, from individuals, private and 3115
public corporations, from the United States or any agency thereof, 3116
from the state or any agency thereof, and from any political 3117
subdivision of the state, and may agree to repay any contribution 3118
of money or to return any property contributed or the value3119
thereof at such times, in amounts, and on terms and conditions,3120
excluding the payment of interest, as the director determines at 3121
the time the contribution is made, and may evidence the 3122
obligations by notes, bonds, or other written instruments;3123

       (9) Establish with the treasurer of state the funds provided 3124
in sections 122.80 and 122.88 of the Revised Code in addition to 3125
such funds as the director determines are necessary or proper;3126

       (10) Adopt rules under Chapter 119. of the Revised Code3127
necessary to implement sections 122.71 to 122.90 of the Revised 3128
Code.3129

       (11) Do all acts and things necessary or proper to carry out 3130
the powers expressly granted and the duties imposed in sections 3131
122.71 to 122.90 of the Revised Code.3132

       (C)(1) All expenses and obligations incurred by the director 3133
in carrying out the director's powers and in exercising the3134
director's duties under sections 122.71 to 122.90 of the Revised 3135
Code shall be payable solely from revenues or other receipts or 3136
income of the director, from grants, gifts, and contributions, or 3137
funds established in accordance with such sections. Such sections 3138
do not authorize the director to incur indebtedness or to impose 3139
liability on the state or any political subdivision of the state.3140

       (2) Financial statements and other data submitted to the 3141
director by any corporation, partnership, or person in connection 3142
with financial assistance provided under sections 122.71 to 122.90 3143
of the Revised Code, or any information taken from such statements 3144
or data for any purpose, shall not be open to public inspection.3145

       Sec. 122.90.  (A) The director of development may guarantee 3146
bonds executed by sureties for minority businesses and EDGE 3147
business enterprises certified under section 123.152 of the 3148
Revised Code as principals on contracts with the state, any 3149
political subdivision or instrumentality, or any person as the 3150
obligee. The director, as guarantor, may exercise all the rights 3151
and powers of a company authorized by the department of insurance 3152
to guarantee bonds under Chapter 3929. of the Revised Code but 3153
otherwise is not subject to any laws related to a guaranty company 3154
under Title XXXIX of the Revised Code nor to any rules of the 3155
department of insurance.3156

       (B) The director shall adopt rules under Chapter 119. of the 3157
Revised Code to establish procedures for the application for bond 3158
guarantees and the review and approval of applications for bond 3159
guarantees submitted by sureties that execute bonds eligible for 3160
guarantees under division (A) of this section.3161

       (C) In accordance with rules adopted pursuant to this 3162
section, the director may guarantee up to ninety per cent of the 3163
loss incurred and paid by sureties on bonds guaranteed under 3164
division (A) of this section.3165

       (D) The penal sum amounts of all outstanding guarantees made 3166
by the director under this section shall not exceed three times 3167
the difference between the amount of moneys in the minority 3168
business bonding fund and available to the fund under division (B) 3169
of section 169.05 of the Revised Code and the amount of all 3170
outstanding bonds issued by the director in accordance with 3171
division (A) of section 122.89 of the Revised Code.3172

       (E) The director of development, with controlling board 3173
approval, may approve one application per fiscal year from each 3174
surety bond company for bond guarantees in an amount requested to 3175
support one fiscal year of that company's activity under this 3176
section. A surety bond company that applies for a bond guarantee 3177
under this division, whether or not the guarantee is approved, is 3178
not restricted from also applying for individual bond guarantees 3179
under division (A) of this section.3180

       Sec. 124.09.  The director of administrative services shall 3181
do all of the following:3182

       (A) Prescribe, amend, and enforce administrative rules for3183
the purpose of carrying out the functions, powers, and duties3184
vested in and imposed upon the director by this chapter. Except 3185
in the case of rules adopted pursuant to section 124.14 of the 3186
Revised Code, the prescription, amendment, and enforcement of 3187
rules under this division are subject to approval, disapproval, or3188
modification by the state personnel board of review.3189

       (B) Keep records of the director's proceedings and records of 3190
all applications for examinations and all examinations conducted 3191
by the director. All such records, except examinations and 3192
recommendations of former employers, shall be open to public 3193
inspection under reasonable regulations; provided the governor, or 3194
any person designated by the governor, may, for the purpose of 3195
investigation, have free access to all such records, whenever the 3196
governor has reason to believe that this chapter, or the 3197
administrative rules of the director prescribed under such 3198
sections, are being violated.3199

       (C) Prepare, continue, and keep in the office of the3200
department a complete roster of all persons in the classified3201
service who are paid directly by warrant of the auditor of state3202
director of budget and management. This roster shall be open to 3203
public inspection at all reasonable hours. It shall show in 3204
reference to each of those persons, the person's name, address, 3205
date of appointment to or employment in the classified service,3206
and salary or compensation, the title of the place or office that 3207
the person holds, the nature of the duties of that place or 3208
office, and, in case of the person's removal or resignation, the 3209
date of the termination of that service.3210

       (D) Approve the establishment of all new positions in the3211
civil service of the state and the reestablishment of abolished3212
positions.3213

       (E) Require the abolishment of any position in the civil3214
service of the state that is not filled after a period of twelve3215
months unless it is determined that the position is seasonal in3216
nature or that the vacancy is otherwise justified.3217

       (F) Make investigations concerning all matters touching the 3218
enforcement and effect of this chapter and the administrative 3219
rules of the director of administrative services prescribed under 3220
this chapter. In the course of such investigations, the director 3221
or the director's deputy may administer oaths and affirmations and 3222
take testimony relative to any matter which the director has 3223
authority to investigate.3224

       (G) Have the power to subpoena and require the attendance and 3225
testimony of witnesses and the production of books, papers, public 3226
records, and other documentary evidence pertinent to the3227
investigations, inquiries, or hearings on any matter which the3228
director has authority to investigate, inquire into or hear, and 3229
to examine them in relation to any matter which the director has 3230
authority to investigate, inquire into, or hear. Fees shall be 3231
allowed to witnesses, and on their certificate, duly audited, 3232
shall be paid by the treasurer of state, or in the case of 3233
municipal or civil service township civil service commissions by 3234
the county treasurer, for attendance and traveling, as is provided 3235
in section 2335.06 of the Revised Code for witnesses in courts of3236
record. All officers in the civil service of the state or any of3237
the political subdivisions thereof and their deputies, clerks, and 3238
employees shall attend and testify when summoned to do so by the 3239
director or the state personnel board of review. Depositions of 3240
witnesses may be taken by the director or the board, or any member 3241
thereof, in the manner prescribed by law for like depositions in 3242
civil actions in the courts of common pleas. In case any person, 3243
in disobedience to any subpoena issued by the director or the 3244
board, or any member thereof, or the chief examiner, fails or 3245
refuses to attend and testify to any matter regarding which the 3246
person may be lawfully interrogated, or produce any documentary 3247
evidence pertinent to any investigation, inquiry, or hearing, the 3248
court of common pleas of any county, or any judge thereof, where 3249
such disobedience, failure, or refusal occurs, upon application of 3250
the director or the board, or any member thereof, or a municipal 3251
or civil service township civil service commission, or any 3252
commissioner thereof, or their chief examiner, shall compel 3253
obedience by attachment proceedings for contempt as in the case of 3254
disobedience of the requirements of a subpoena issued from such 3255
courts or a refusal to testify therein.3256

       (H) Make a report to the governor, on or before the first day 3257
of January of each year, showing the director's actions, the rules3258
and all exceptions thereto in force, and any recommendations for3259
the more effectual accomplishment of the purposes of this chapter. 3260
The director shall also furnish any special reports to the 3261
governor whenever the governor requests them. Such reports shall 3262
be printed for public distribution under the same regulations as 3263
are the reports of other state officers, boards, or commissions.3264

       Sec. 124.11.  The civil service of the state and the several 3265
counties, cities, civil service townships, city health districts, 3266
general health districts, and city school districts thereof shall 3267
be divided into the unclassified service and the classified 3268
service.3269

       (A) The unclassified service shall comprise the following3270
positions, which shall not be included in the classified service,3271
and which shall be exempt from all examinations required by this3272
chapter:3273

       (1) All officers elected by popular vote or persons appointed 3274
to fill vacancies in such offices;3275

       (2) All election officers as defined in section 3501.01 of3276
the Revised Code;3277

       (3) The members of all boards and commissions, and heads of 3278
principal departments, boards, and commissions appointed by the 3279
governor or by and with the governor's consent; and the members of 3280
all boards and commissions and all heads of departments appointed 3281
by the mayor, or, if there is no mayor, such other similar chief3282
appointing authority of any city or city school district; except3283
as otherwise provided in division (A)(17) or (C) of this section,3284
this chapter does not exempt the chiefs of police departments and3285
chiefs of fire departments of cities or civil service townships3286
from the competitive classified service;3287

       (4) The members of county or district licensing boards or3288
commissions and boards of revision, and deputy county auditors;3289

       (5) All officers and employees elected or appointed by either 3290
or both branches of the general assembly, and such employees of 3291
the city legislative authority as are engaged in legislative 3292
duties;3293

       (6) All commissioned, warrant, and noncommissioned officers 3294
and enlisted persons in the Ohio organized militia, including3295
military appointees in the adjutant general's department;3296

       (7)(a) All presidents, business managers, administrative3297
officers, superintendents, assistant superintendents, principals,3298
deans, assistant deans, instructors, teachers, and such employees3299
as are engaged in educational or research duties connected with3300
the public school system, colleges, and universities, as3301
determined by the governing body of the public school system,3302
colleges, and universities;3303

       (b) The library staff of any library in the state supported 3304
wholly or in part at public expense.3305

       (8) Four clerical and administrative support employees for3306
each of the elective state officers; and three clerical and3307
administrative support employees for other elective officers and3308
each of the principal appointive executive officers, boards, or3309
commissions, except for civil service commissions, that are3310
authorized to appoint such clerical and administrative support3311
employees;3312

       (9) The deputies and assistants of state agencies authorized 3313
to act for and on behalf of the agency, or holding a fiduciary or 3314
administrative relation to that agency and those persons employed 3315
by and directly responsible to elected county officials or a 3316
county administrator and holding a fiduciary or administrative 3317
relationship to such elected county officials or county3318
administrator, and the employees of such county officials whose 3319
fitness would be impracticable to determine by competitive 3320
examination, provided that division (A)(9) of this section shall 3321
not affect those persons in county employment in the classified 3322
service as of September 19, 1961. Nothing in division (A)(9) of 3323
this section applies to any position in a county department of job 3324
and family services created pursuant to Chapter 329. of the 3325
Revised Code.3326

       (10) Bailiffs, constables, official stenographers, and3327
commissioners of courts of record, deputies of clerks of the3328
courts of common pleas who supervise, or who handle public moneys3329
or secured documents, and such officers and employees of courts of 3330
record and such deputies of clerks of the courts of common pleas 3331
as the director of administrative services finds it impracticable 3332
to determine their fitness by competitive examination;3333

       (11) Assistants to the attorney general, special counsel3334
appointed or employed by the attorney general, assistants to3335
county prosecuting attorneys, and assistants to city directors of3336
law;3337

       (12) Such teachers and employees in the agricultural3338
experiment stations; such students in normal schools, colleges,3339
and universities of the state who are employed by the state or a3340
political subdivision of the state in student or intern3341
classifications; and such unskilled labor positions as the3342
director of administrative services or any municipal civil service 3343
commission may find it impracticable to include in the competitive 3344
classified service; provided such exemptions shall be by order of 3345
the commission or the director, duly entered on the record of the 3346
commission or the director with the reasons for each such 3347
exemption;3348

       (13) Any physician or dentist who is a full-time employee of 3349
the department of mental health or the department of mental3350
retardation and developmental disabilities or of an institution3351
under the jurisdiction of either department; and physicians who3352
are in residency programs at the institutions;3353

       (14) Up to twenty positions at each institution under the3354
jurisdiction of the department of mental health or the department3355
of mental retardation and developmental disabilities that the3356
department director determines to be primarily administrative or3357
managerial; and up to fifteen positions in any division of either3358
department, excluding administrative assistants to the director3359
and division chiefs, which are within the immediate staff of a3360
division chief and which the director determines to be primarily3361
and distinctively administrative and managerial;3362

       (15) Noncitizens of the United States employed by the state, 3363
or its counties or cities, as physicians or nurses who are duly 3364
licensed to practice their respective professions under the laws 3365
of Ohio, or medical assistants, in mental or chronic disease 3366
hospitals, or institutions;3367

       (16) Employees of the governor's office;3368

       (17) Fire chiefs and chiefs of police in civil service3369
townships appointed by boards of township trustees under section3370
505.38 or 505.49 of the Revised Code;3371

       (18) Executive directors, deputy directors, and program3372
directors employed by boards of alcohol, drug addiction, and3373
mental health services under Chapter 340. of the Revised Code, and 3374
secretaries of the executive directors, deputy directors, and3375
program directors;3376

       (19) Superintendents, and management employees as defined in 3377
section 5126.20 of the Revised Code, of county boards of mental 3378
retardation and developmental disabilities;3379

       (20) Physicians, nurses, and other employees of a county3380
hospital who are appointed pursuant to sections 339.03 and 339.063381
of the Revised Code;3382

       (21) The executive director of the state medical board, who 3383
is appointed pursuant to division (B) of section 4731.05 of the 3384
Revised Code;3385

       (22) County directors of job and family services as provided 3386
in section 329.02 of the Revised Code and administrators appointed3387
under section 329.021 of the Revised Code;3388

       (23) A director of economic development who is hired pursuant 3389
to division (A) of section 307.07 of the Revised Code;3390

       (24) Chiefs of construction and compliance, of operations and 3391
maintenance, and of licensing and certification in the division of 3392
industrial compliance in the department of commerce;3393

       (25) The executive director of a county transit system 3394
appointed under division (A) of section 306.04 of the Revised 3395
Code;3396

       (26) Up to five positions at each of the administrative3397
departments listed in section 121.02 of the Revised Code and at 3398
the department of taxation, department of the adjutant general, 3399
department of education, Ohio board of regents, bureau of workers'3400
compensation, industrial commission, state lottery commission, and 3401
public utilities commission of Ohio that the head of that 3402
administrative department or of that other state agency determines 3403
to be involved in policy development and implementation. The head 3404
of the administrative department or other state agency shall set 3405
the compensation for employees in these positions at a rate that 3406
is not less than the minimum compensation specified in pay range 3407
41 but not more than the maximum compensation specified in pay 3408
range 44 of salary schedule E-2 in section 124.152 of the Revised 3409
Code. The authority to establish positions in the unclassified 3410
service under division (A)(26) of this section is in addition to 3411
and does not limit any other authority that an administrative 3412
department or state agency has under the Revised Code to establish 3413
positions, appoint employees, or set compensation.3414

       (27) Employees of the department of agriculture employed3415
under section 901.09 of the Revised Code;3416

       (28) For cities, counties, civil service townships, city 3417
health districts, general health districts, and city school 3418
districts, the deputies and assistants of elective or principal 3419
executive officers authorized to act for and in the place of their 3420
principals or holding a fiduciary relation to their principals;3421

       (29) Employees who receive external interim, intermittent, or 3422
temporary appointments under division (B) of section 124.30 of the 3423
Revised Code;3424

       (30) Employees appointed to administrative staff positions 3425
for which an appointing authority is given specific statutory 3426
authority to set compensation;3427

       (31) Employees appointed to highway patrol cadet or highway 3428
patrol cadet candidate classifications.3429

       (B) The classified service shall comprise all persons in the 3430
employ of the state and the several counties, cities, city health 3431
districts, general health districts, and city school districts 3432
thereof, not specifically included in the unclassified service. 3433
Upon the creation by the board of trustees of a civil service 3434
township civil service commission, the classified service shall 3435
also comprise, except as otherwise provided in division (A)(17) or 3436
(C) of this section, all persons in the employ of civil service 3437
township police or fire departments having ten or more full-time 3438
paid employees. The classified service consists of two classes, 3439
which shall be designated as the competitive class and the 3440
unskilled labor class.3441

       (1) The competitive class shall include all positions and3442
employments in the state and the counties, cities, city health3443
districts, general health districts, and city school districts3444
thereof, and upon the creation by the board of trustees of a civil 3445
service township of a township civil service commission all3446
positions in civil service township police or fire departments3447
having ten or more full-time paid employees, for which it is3448
practicable to determine the merit and fitness of applicants by3449
competitive examinations. Appointments shall be made to, or3450
employment shall be given in, all positions in the competitive3451
class that are not filled by promotion, reinstatement, transfer,3452
or reduction, as provided in this chapter, and the rules of the3453
director of administrative services, by appointment from those3454
certified to the appointing officer in accordance with this3455
chapter.3456

       (2) The unskilled labor class shall include ordinary3457
unskilled laborers. Vacancies in the labor class shall be filled3458
by appointment from lists of applicants registered by the3459
director. The director or the commission, by rule, shall require3460
an applicant for registration in the labor class to furnish such3461
evidence or take such tests as the director considers proper with3462
respect to age, residence, physical condition, ability to labor,3463
honesty, sobriety, industry, capacity, and experience in the work3464
or employment for which application is made. Laborers who fulfill 3465
the requirements shall be placed on the eligible list for the kind 3466
of labor or employment sought, and preference shall be given in3467
employment in accordance with the rating received from such3468
evidence or in such tests. Upon the request of an appointing3469
officer, stating the kind of labor needed, the pay and probable3470
length of employment, and the number to be employed, the director3471
shall certify from the highest on the list double the number to be 3472
employed; from this number the appointing officer shall appoint 3473
the number actually needed for the particular work. If more than 3474
one applicant receives the same rating, priority in time of 3475
application shall determine the order in which their names shall 3476
be certified for appointment.3477

       (C) A municipal or civil service township civil service3478
commission may place volunteer firefighters who are paid on a3479
fee-for-service basis in either the classified or the unclassified 3480
civil service.3481

       (D) This division does not apply to persons in the 3482
unclassified service who have the right to resume positions in the 3483
classified service under sections 4121.121, 5119.071, 5120.07, 3484
5120.38, 5120.381, 5120.382, 5123.08, 5139.02, and 5501.19 of the 3485
Revised Code.3486

       An appointing authority whose employees are paid directly by 3487
warrant of the auditor of statedirector of budget and management3488
may appoint a person who holds a certified position in the 3489
classified service within the appointing authority's agency to a 3490
position in the unclassified service within that agency. A person 3491
appointed pursuant to this division to a position in the 3492
unclassified service shall retain the right to resume the position 3493
and status held by the person in the classified service 3494
immediately prior to the person's appointment to the position in 3495
the unclassified service, regardless of the number of positions 3496
the person held in the unclassified service. Reinstatement to a 3497
position in the classified service shall be to a position 3498
substantially equal to that position in the classified service 3499
held previously, as certified by the director of administrative 3500
services. If the position the person previously held in the 3501
classified service has been placed in the unclassified service or 3502
is otherwise unavailable, the person shall be appointed to a3503
position in the classified service within the appointing 3504
authority's agency that the director of administrative services 3505
certifies is comparable in compensation to the position the person 3506
previously held in the classified service. Service in the position 3507
in the unclassified service shall be counted as service in the3508
position in the classified service held by the person immediately 3509
prior to the person's appointment to the position in the 3510
unclassified service. When a person is reinstated to a position in 3511
the classified service as provided in this division, the person is 3512
entitled to all rights, status, and benefits accruing to the3513
position in the classified service during the person's time of 3514
service in the position in the unclassified service.3515

       Sec. 124.137.  There is hereby created in the state treasury 3516
the parental leave benefit fund. The director of administrative 3517
services shall use moneys credited to the fund solely for the 3518
payment of parental leave benefits available to employees paid by 3519
warrant of the auditor of statedirector of budget and management3520
and for payment of any direct and indirect costs that are 3521
attributable to consultants or a third-party administrator and 3522
that are necessary to administer this section. All investment 3523
earnings of the parental leave fund shall be credited to the fund.3524

       The director of administrative services, in consultation with 3525
the director of budget and management, shall determine a rate at 3526
which the payrolls of all state agencies with employees paid by 3527
warrant of the auditor of statedirector of budget and management3528
shall be charged each pay period that is sufficient to cover the 3529
costs of administering the parental leave benefit program. The 3530
rate shall be based on the total number of such employees and may 3531
be adjusted as the director of administrative services, in 3532
consultation with the director of budget and management, considers 3533
necessary. All money collected from the assessment shall be 3534
credited to the parental leave benefit fund.3535

       Sec. 124.138.  The director of administrative services may3536
establish paid leaves and employee benefits for eligible full-time 3537
fire fighters employed by the adjutant general's department that 3538
are comparable to paid leaves and employee benefits provided to 3539
other full-time permanent employees paid directly by warrant of 3540
the auditor of statedirector of budget and management. Any paid 3541
leaves and employee benefits established under this section shall 3542
be limited to fire fighters regularly scheduled to work at least 3543
one hundred four hours per biweekly pay period and shall be 3544
adjusted so that the ratio between the hours worked and the paid 3545
leave hours earned shall be the same as the ratio between the 3546
hours worked and the paid leave hours earned by full-time 3547
permanent employees with the same amount of accrued service. The 3548
director of administrative services shall adopt rules in 3549
accordance with Chapter 119. of the Revised Code governing any 3550
paid leaves and employee benefits established under this section.3551

       Sec. 124.139. (A) A full-time state employee shall receive up 3552
to two hundred forty hours of leave with pay during each calendar 3553
year to use during those hours when the employee is absent from 3554
work because of the employee's donation of any portion of an adult 3555
liver or because of the employee's donation of an adult kidney.3556

       (B) A full-time state employee shall receive up to fifty-six3557
hours of leave with pay during each calendar year to use during3558
those hours when the employee is absent from work because of the3559
employee's donation of adult bone marrow.3560

       (C) An appointing authority shall compensate a full-time3561
state employee who uses leave granted under division (A) or (B) of3562
this section at the employee's regular rate of pay for those3563
regular work hours during which the employee is absent from work.3564

       (D)(1) The director of administrative services, under section 3565
124.04 of the Revised Code, shall provide information about this 3566
section to full-time employees who are paid directly by warrant of 3567
the auditor of statedirector of budget and management.3568

       (2) The appointing authority of full-time employees who are3569
not paid directly by warrant of the auditor of statedirector of 3570
budget and management shall periodically provide information about 3571
this section to those employees.3572

       Sec. 124.14.  (A)(1) The director of administrative services3573
shall establish, and may modify or repeal, by rule, a job3574
classification plan for all positions, offices, and employments3575
the salaries of which are paid in whole or in part by the state. 3576
The director shall group jobs within a classification so that the3577
positions are similar enough in duties and responsibilities to be3578
described by the same title, to have the same pay assigned with3579
equity, and to have the same qualifications for selection applied. 3580
The director shall, by rule, assign a classification title to each 3581
classification within the classification plan. However, the 3582
director shall consider in establishing classifications, including 3583
classifications with parenthetical titles, and assigning pay 3584
ranges such factors as duties performed only on one shift, special 3585
skills in short supply in the labor market, recruitment problems, 3586
separation rates, comparative salary rates, the amount of training 3587
required, and other conditions affecting employment. The director 3588
shall describe the duties and responsibilities of the class and 3589
establish the qualifications for being employed in that position, 3590
and shall file with the secretary of state a copy of 3591
specifications for all of the classifications. The director shall 3592
file new, additional, or revised specifications with the secretary 3593
of state before being used. 3594

       The director shall, by rule, assign each classification, 3595
either on a statewide basis or in particular counties or state 3596
institutions, to a pay range established under section 124.15 or 3597
section 124.152 of the Revised Code. The director may assign a 3598
classification to a pay range on a temporary basis for a period of 3599
time designated in the rule. The director may establish, by rule 3600
adopted under Chapter 119. of the Revised Code, experimental 3601
classification plans for some or all employees paid directly by3602
warrant of the auditor of statedirector of budget and management. 3603
The rule shall include specifications for each classification 3604
within the plan and shall specifically address compensation 3605
ranges, and methods for advancing within the ranges, for the 3606
classifications, which may be assigned to pay ranges other than 3607
the pay ranges established under section 124.15 or 124.152 of the 3608
Revised Code.3609

       (2) The director of administrative services may reassign to a 3610
proper classification those positions that have been assigned to 3611
an improper classification. If the compensation of an employee in 3612
such a reassigned position exceeds the maximum rate of pay for the 3613
employee's new classification, the employee shall be placed in pay 3614
step X and shall not receive an increase in compensation until the 3615
maximum rate of pay for that classification exceeds the employee's 3616
compensation.3617

       (3) The director may reassign an exempt employee, as defined 3618
in section 124.152 of the Revised Code, to a bargaining unit 3619
classification if the director determines that the bargaining unit 3620
classification is the proper classification for that employee. 3621
Notwithstanding Chapter 4117. of the Revised Code or instruments3622
and contracts negotiated under it, such placements are at the 3623
director's discretion.3624

       (4) The director shall, by rule, assign related3625
classifications, which form a career progression, to a3626
classification series. The director shall, by rule, assign each3627
classification in the classification plan a five-digit number, the 3628
first four digits of which shall denote the classification series 3629
to which the classification is assigned. When a career progression 3630
encompasses more than ten classifications, the director shall, by 3631
rule, identify the additional classifications belonging to a 3632
classification series. Such additional classifications shall be 3633
part of the classification series, notwithstanding the fact that 3634
the first four digits of the number assigned to the additional 3635
classifications do not correspond to the first four digits of the 3636
numbers assigned to other classifications in the classification 3637
series.3638

       (5) The director shall adopt rules in accordance with Chapter3639
119. of the Revised Code for the establishment of a classification 3640
plan for county agencies that elect not to use the services and 3641
facilities of a county personnel department. The rules shall 3642
include a methodology for the establishment of titles unique to 3643
county agencies, the use of state classification titles and 3644
classification specifications for common positions, the criteria 3645
for a county to meet in establishing its own classification plan, 3646
and the establishment of what constitutes a classification series 3647
for county agencies.3648

       (B) Division (A) of this section and sections 124.15 and3649
124.152 of the Revised Code do not apply to the following persons, 3650
positions, offices, and employments:3651

       (1) Elected officials;3652

       (2) Legislative employees, employees of the legislative3653
service commission, employees in the office of the governor, 3654
employees who are in the unclassified civil service and exempt 3655
from collective bargaining coverage in the office of the secretary 3656
of state, auditor of state, treasurer of state, and attorney 3657
general, and employees of the supreme court;3658

       (3) Employees of a county children services board that3659
establishes compensation rates under section 5153.12 of the3660
Revised Code;3661

       (4) Any position for which the authority to determine3662
compensation is given by law to another individual or entity;3663

       (5) Employees of the bureau of workers' compensation whose 3664
compensation the administrator of workers' compensation3665
establishes under division (B) of section 4121.121 of the Revised3666
Code.3667

       (C) The director may employ a consulting agency to aid and3668
assist the director in carrying out this section.3669

       (D)(1) When the director proposes to modify a classification3670
or the assignment of classes to appropriate pay ranges, the3671
director shall send written notice of the proposed rule to the3672
appointing authorities of the affected employees thirty days3673
before the hearing on the proposed rule. The appointing 3674
authorities shall notify the affected employees regarding the 3675
proposed rule. The director shall also send such appointing 3676
authorities notice of any final rule which is adopted within ten 3677
days after adoption.3678

       (2) When the director proposes to reclassify any employee so 3679
that the employee is adversely affected, the director shall give 3680
to the employee affected and to the employee's appointing3681
authority a written notice setting forth the proposed new3682
classification, pay range, and salary. Upon the request of any3683
classified employee who is not serving in a probationary period,3684
the director shall perform a job audit to review the3685
classification of the employee's position to determine whether the 3686
position is properly classified. The director shall give to the 3687
employee affected and to the employee's appointing authority a 3688
written notice of the director's determination whether or not to3689
reclassify the position or to reassign the employee to another3690
classification. An employee or appointing authority desiring a3691
hearing shall file a written request for the hearing with the 3692
state personnel board of review within thirty days after receiving 3693
the notice. The board shall set the matter for a hearing and 3694
notify the employee and appointing authority of the time and place 3695
of the hearing. The employee, appointing authority, or any3696
authorized representative of the employee who wishes to submit3697
facts for the consideration of the board shall be afforded3698
reasonable opportunity to do so. After the hearing, the board3699
shall consider anew the reclassification and may order the3700
reclassification of the employee and require the director to3701
assign the employee to such appropriate classification as the 3702
facts and evidence warrant. As provided in division (A) of section 3703
124.03 of the Revised Code, the board may determine the most 3704
appropriate classification for the position of any employee coming 3705
before the board, with or without a job audit. The board shall 3706
disallow any reclassification or reassignment classification of 3707
any employee when it finds that changes have been made in the 3708
duties and responsibilities of any particular employee for 3709
political, religious, or other unjust reasons.3710

       (E)(1) Employees of each county department of job and family3711
services shall be paid a salary or wage established by the board 3712
of county commissioners. The provisions of section 124.18 of the 3713
Revised Code concerning the standard work week apply to employees 3714
of county departments of job and family services. A board of 3715
county commissioners may do either of the following:3716

       (a) Notwithstanding any other section of the Revised Code,3717
supplement the sick leave, vacation leave, personal leave, and3718
other benefits of any employee of the county department of job and 3719
family services of that county, if the employee is eligible for 3720
the supplement under a written policy providing for the 3721
supplement;3722

       (b) Notwithstanding any other section of the Revised Code,3723
establish alternative schedules of sick leave, vacation leave,3724
personal leave, or other benefits for employees not inconsistent3725
with the provisions of a collective bargaining agreement covering3726
the affected employees.3727

       (2) The provisions of division (E)(1) of this section do not 3728
apply to employees for whom the state employment relations board 3729
establishes appropriate bargaining units pursuant to section 3730
4117.06 of the Revised Code, except in either of the following 3731
situations:3732

       (a) The employees for whom the state employment relations3733
board establishes appropriate bargaining units elect no3734
representative in a board-conducted representation election.3735

       (b) After the state employment relations board establishes3736
appropriate bargaining units for such employees, all employee3737
organizations withdraw from a representation election.3738

       (F) With respect to officers and employees of state-supported 3739
colleges and universities and except for the powers and duties of 3740
the state personnel board of review set forth in section 124.03 of 3741
the Revised Code, the powers, duties, and functions of the 3742
department of administrative services and of the director of 3743
administrative services specified in this chapter are hereby 3744
vested in and assigned to the boards of trustees of those colleges3745
and universities, or those officers to whom the boards of trustees3746
have delegated these powers, duties, and functions, subject to a3747
periodic audit and review by the director. In exercising the 3748
powers, duties, and functions of the director, the boards of 3749
trustees or the officers to whom these powers, duties, and 3750
functions were delegated need not establish a job classification 3751
plan for unclassified employees and may proceed under section 3752
111.15 of the Revised Code when exercising the director's 3753
rule-making authority. The adoption, amendment, rescission, and3754
enforcement of rules under this division is not subject to 3755
approval, disapproval, or modification by the state personnel 3756
board of review. Nothing in this division shall be construed to 3757
limit the right of any classified employee who possesses the right 3758
of appeal to the state personnel board of review to continue to 3759
possess that right of appeal.3760

       Upon the director's determination or finding of the misuse by 3761
the board of trustees of or a designated officer of a 3762
state-supported college or university of the authority granted 3763
under this division, the director shall order and direct the 3764
personnel functions of that state-supported college or university 3765
until sections 124.01 to 124.64 of the Revised Code have been 3766
fully complied with.3767

       (G)(1) Each board of county commissioners may, by a3768
resolution adopted by a majority of its members, establish a3769
county personnel department to exercise the powers, duties, and3770
functions specified in division (G) of this section. As used in3771
division (G) of this section, "county personnel department" means3772
a county personnel department established by a board of county3773
commissioners under division (G)(1) of this section.3774

       (2) Each board of county commissioners may, by a resolution 3775
adopted by a majority of its members, designate the county 3776
personnel department of the county to exercise the powers, duties, 3777
and functions of the department of administrative services and the 3778
director of administrative services specified in sections 124.01 3779
to 124.64 and Chapter 325. of the Revised Code, except for the 3780
powers and duties of the state personnel board of review, which 3781
powers and duties shall not be construed as having been modified 3782
or diminished in any manner by division (G)(2) of this section, 3783
with respect to the employees for whom the board of county 3784
commissioners is the appointing authority or co-appointing3785
authority. Upon certification of a copy of the resolution by the3786
board to the director, these powers, duties, and functions are3787
vested in and assigned to the county personnel department with3788
respect to the employees for whom the board of county3789
commissioners is the appointing authority or co-appointing3790
authority. The certification to the director shall be provided not 3791
later than one hundred twenty days before the first day of July of 3792
an odd-numbered year, and, following the certification, the 3793
powers, duties, and functions specified in sections 124.01 to3794
124.64 and Chapter 325. of the Revised Code shall be vested in and 3795
assigned to the county personnel department on that first day of 3796
July. Nothing in division (G)(2) of this section shall be3797
construed to limit the right of any employee who possesses the3798
right of appeal to the state personnel board of review to continue 3799
to possess that right of appeal.3800

       Any board of county commissioners that has established a3801
county personnel department may contract with the department of3802
administrative services, another political subdivision, or an3803
appropriate public or private entity to provide competitive3804
testing services or other appropriate services.3805

       (3) After the county personnel department of a county has3806
assumed the powers, duties, and functions of the department of3807
administrative services and the director as described in division3808
(G)(2) of this section, any elected official, board, agency, or3809
other appointing authority of that county may, upon notification3810
to the director, elect to use the services and facilities of the3811
county personnel department. Upon the acceptance by the director3812
of such notification, the county personnel department shall3813
exercise the powers, duties, and functions of the department of3814
administrative services and the director as described in division3815
(G)(2) of this section with respect to the employees of that3816
elected official, board, agency, or other appointing authority.3817
The notification to the director shall be provided not later than3818
one hundred twenty days before the first day of July of an3819
odd-numbered year, and, following the notification, the powers,3820
duties, and functions specified in sections 124.01 to 124.64 and3821
Chapter 325. of the Revised Code with respect to the employees of3822
that elected official, board, agency, or other appointing3823
authority shall be vested in and assigned to the county personnel3824
department on that first day of July. Except for those employees3825
under the jurisdiction of the county personnel department, the3826
director shall continue to exercise these powers, duties, and3827
functions with respect to employees of the county.3828

       (4) Each board of county commissioners that has established a 3829
county personnel department may, by a resolution adopted by a 3830
majority of its members, disband the county personnel department 3831
and return to the department of administrative services for the 3832
administration of sections 124.01 to 124.64 and Chapter 325. of 3833
the Revised Code. The board shall, not later than one hundred 3834
twenty days before the first day of July of an odd-numbered year, 3835
send the director a certified copy of the resolution disbanding 3836
the county personnel department. All powers, duties, and functions 3837
previously vested in and assigned to the county personnel 3838
department shall return to the director on that first day of July.3839

       (5) Any elected official, board, agency, or appointing3840
authority of a county may return to the department of3841
administrative services for the administration of sections 124.013842
to 124.64 and Chapter 325. of the Revised Code. The elected3843
official, board, agency, or appointing authority shall, not later3844
than one hundred twenty days before the first day of July of an3845
odd-numbered year, send the director a certified copy of the3846
resolution that states its decision. All powers, duties, and3847
functions previously vested in and assigned to the county3848
personnel department with respect to the employees of that elected 3849
official, board, agency, or appointing authority shall return to 3850
the director on that first day of July.3851

       (6) The director, by rule adopted in accordance with Chapter 3852
119. of the Revised Code, shall prescribe criteria and procedures 3853
for granting to each county personnel department the powers, 3854
duties, and functions of the department of administrative services 3855
and the director as described in division (G)(2) of this section 3856
with respect to the employees of an elected official, board, 3857
agency, or other appointing authority or co-appointing authority. 3858
The rules shall cover the following criteria and procedures:3859

       (a) The notification to the department of administrative3860
services that an elected official, board, agency, or other3861
appointing authority of a county has elected to use the services3862
and facilities of the county personnel department;3863

       (b) A requirement that each county personnel department, in 3864
carrying out its duties, adhere to merit system principles with 3865
regard to employees of county departments of job and family 3866
services, child support enforcement agencies, and public child 3867
welfare agencies so that there is no threatened loss of federal 3868
funding for these agencies, and a requirement that the county be3869
financially liable to the state for any loss of federal funds due3870
to the action or inaction of the county personnel department. The 3871
costs associated with audits conducted to monitor compliance with 3872
division (G)(6)(b) of this section shall be borne equally by the 3873
department of administrative services and the county.3874

       (c) The termination of services and facilities rendered by3875
the department of administrative services, to include rate3876
adjustments, time periods for termination, and other related3877
matters;3878

       (d) Authorization for the director of administrative services 3879
to conduct periodic audits and reviews of county personnel 3880
departments to guarantee the uniform application of this granting 3881
of the director's powers, duties, and functions. The costs of the 3882
audits and reviews shall be borne equally by the department of 3883
administrative services and the county for which the services were 3884
performed.3885

       (e) The dissemination of audit findings under division3886
(G)(5)(d) of this section, any appeals process relating to adverse 3887
findings by the department, and the methods whereby the county 3888
personnel program will revert to the authority of the director of 3889
administrative services due to misuse or nonuniform application of 3890
the authority granted to the county under division (G)(2) or (3) 3891
of this section.3892

       (H) The director of administrative services shall establish 3893
the rate and method of compensation for all employees who are paid 3894
directly by warrant of the auditor of statedirector of budget and 3895
management and who are serving in positions which the director of 3896
administrative services has determined impracticable to include in 3897
the state job classification plan. This division does not apply to 3898
elected officials, legislative employees, employees of the 3899
legislative service commission, employees who are in the 3900
unclassified civil service and exempt from collective bargaining 3901
coverage in the office of the secretary of state, auditor of 3902
state, treasurer of state, and attorney general, employees of the 3903
courts, employees of the bureau of workers' compensation whose 3904
compensation the administrator of workers' compensation 3905
establishes under division (B) of section 4121.121 of the Revised 3906
Code, or employees of an appointing authority authorized by law to 3907
fix the compensation of those employees.3908

       (I) The director shall set the rate of compensation for all 3909
intermittent, interim, seasonal, temporary, emergency, and casual 3910
employees who are not considered public employees under section3911
4117.01 of the Revised Code. Such employees are not entitled to 3912
receive employee benefits. This rate of compensation shall be3913
equitable in terms of the rate of employees serving in the same or 3914
similar classifications. This division does not apply to elected 3915
officials, legislative employees, employees of the legislative 3916
service commission, employees who are in the unclassified civil3917
service and exempt from collective bargaining coverage in the 3918
office of the secretary of state, auditor of state, treasurer of 3919
state, and attorney general, employees of the courts, employees of 3920
the bureau of workers' compensation whose compensation the 3921
administrator establishes under division (B) of section 4121.121 3922
of the Revised Code, or employees of an appointing authority 3923
authorized by law to fix the compensation of those employees.3924

       Sec. 124.151.  (A) As used in this section, "compensation"3925
includes, but is not limited to, wages and salary, travel3926
allowances paid pursuant to section 101.27 of the Revised Code,3927
and benefits paid pursuant to sections 124.13, 124.19, 124.381,3928
124.382, 124.383, 124.384, 124.385, and 124.386 of the Revised3929
Code.3930

       (B) The compensation of any employee whose employment3931
commenced on or after the effective date of this amendmentJune 5, 3932
2002, and who is paid by warrant of the auditor of statedirector 3933
of budget and management shall be paid by direct deposit. Each3934
such employee shall provide to the appointing authority a written3935
authorization for payment by direct deposit. The authorization3936
shall include the designation of a financial institution equipped3937
to accept direct deposits and the number of the account into which3938
the deposit is to be made. The authorization shall remain in3939
effect until withdrawn in writing by the employee or until3940
dishonored by the financial institution. The director of3941
administrative services shall provide by rule adopted under3942
Chapter 119. of the Revised Code for the direct deposit in a3943
financial institution of the compensation of an employee who fails3944
to provide to the appointing authority a written authorization for3945
payment by direct deposit.3946

       Sec. 124.152.  (A)(1) Except as provided in divisions (A)(2) 3947
and (3) of this section, each exempt employee shall be paid a 3948
salary or wage in accordance with schedule E-1 or schedule E-2 of 3949
division (B) or (C) of this section.3950

       (2) Each exempt employee who holds a position in the 3951
unclassified civil service pursuant to division (A)(26) or (30) of 3952
section 124.11 of the Revised Code may be paid a salary or wage in 3953
accordance with schedule E-1, schedule E-1 for step seven only, or 3954
schedule E-2 of division (B), (C), (D), or (E) of this section, as 3955
applicable.3956

       (3)(a) Except as provided in division (A)(3)(b) of this 3957
section, each exempt employee who was paid a salary or wage at 3958
step 7 in the employee's pay range on June 28, 2003, in accordance 3959
with the applicable schedule E-1 of former section 124.152 of the 3960
Revised Code and who continued to be so paid on June 29, 2003, 3961
shall be paid a salary or wage in the corresponding pay range in 3962
schedule E-1 for step seven only of division (D) or (E) of this 3963
section for as long as the employee remains in the position the 3964
employee held as of July 1, 2003.3965

       (b) Except as provided in division (A)(3)(c) of this section, 3966
if an exempt employee who is being paid a salary or wage in 3967
accordance with schedule E-1 for step seven only of division (D) 3968
or (E) of this section moves to another position, the employee 3969
shall not receive a salary or wage for that position or any other 3970
position in the future in accordance with that schedule.3971

        (c) If an exempt employee who is being paid a salary or wage 3972
in accordance with schedule E-1 for step seven only of division 3973
(D) or (E) of this section moves to another position assigned to 3974
pay range 12 or above, the appointing authority has the discretion 3975
to assign the employee to be paid a salary or wage in the 3976
appropriate pay range for that position in accordance with 3977
schedule E-1 for step seven only, provided that the appointing 3978
authority so notifies the director of administrative services in 3979
writing at the time the employee is appointed to that position.3980

        (B) Beginning on the first day of the pay period that3981
includes July 1, 2002, each exempt employee who must be paid in 3982
accordance with schedule E-1 or schedule E-2 of this section shall3983
be paid a salary or wage in accordance with the following schedule 3984
of rates:3985

Schedule E-13986

Pay Ranges and Step Values
3987

Step Step Step Step Step Step 3988
Range 1 2 3 4 5 6 3989
1 Hourly 8.78 9.16 9.56 9.97 3990
Annually 18262 19053 19885 20738 3991
2 Hourly 10.64 11.09 11.58 12.08 3992
Annually 22131 23067 24086 25126 3993
3 Hourly 11.14 11.65 12.16 12.69 3994
Annually 23171 24232 25293 26395 3995
4 Hourly 11.70 12.23 12.81 13.38 3996
Annually 24336 25438 26645 27830 3997
5 Hourly 12.28 12.84 13.38 13.97 3998
Annually 25542 26707 27830 29058 3999
6 Hourly 12.94 13.47 14.07 14.64 4000
Annually 26915 28018 29266 30451 4001
7 Hourly 13.74 14.26 14.83 15.35 15.94 4002
Annually 28579 29661 30846 31928 33155 4003
8 Hourly 14.53 15.16 15.83 16.53 17.23 4004
Annually 30222 31533 32926 34382 35838 4005
9 Hourly 15.50 16.30 17.11 17.95 18.87 4006
Annually 32240 33904 35589 37336 39250 4007
10 Hourly 16.72 17.63 18.58 19.65 20.70 4008
Annually 34778 36670 38646 40872 43056 4009
11 Hourly 18.20 19.27 20.38 21.53 22.76 4010
Annually 37856 40082 42390 44782 47341 4011
12 Hourly 20.08 21.21 22.35 23.59 24.90 26.26 4012
Annually 41766 44117 46488 49067 51792 54621 4013
13 Hourly 22.13 23.35 24.63 25.95 27.40 28.90 4014
Annually 46030 48568 51230 53976 56992 60112 4015
14 Hourly 24.35 25.72 27.10 28.59 30.20 31.88 4016
Annually 50648 53498 56368 59467 62816 66310 4017
15 Hourly 26.74 28.24 29.84 31.48 33.22 35.06 4018
Annually 55619 58739 62067 65478 69098 72925 4019
16 Hourly 29.48 31.12 32.84 34.67 36.59 38.67 4020
Annually 61318 64730 68307 72114 76107 80434 4021
17 Hourly 32.49 34.28 36.20 38.20 40.33 42.58 4022
Annually 67579 71302 75296 79456 83886 88566 4023
18 Hourly 35.80 37.78 39.90 42.11 44.43 46.92 4024
Annually 74464 78582 82992 87589 92414 97594 4025

Schedule E-24026

Range Minimum Maximum 4027
41 Hourly 16.23 32.46 4028
Annually 33758 67517 4029
42 Hourly 17.89 35.86 4030
Annually 37211 74589 4031
43 Hourly 19.70 39.49 4032
Annually 40976 82139 4033
44 Hourly 21.73 43.13 4034
Annually 45198 89710 4035
45 Hourly 24.01 47.09 4036
Annually 49941 97947 4037
46 Hourly 26.43 51.46 4038
Annually 54974 107037 4039
47 Hourly 29.14 56.16 4040
Annually 60611 116813 4041
48 Hourly 32.14 61.29 4042
Annually 66851 127483 4043
49 Hourly 35.44 66.18 4044
Annually 73715 137654 4045

       (C) Beginning on the first day of the pay period that 4046
includes July 1, 2005, each exempt employee who must be paid in 4047
accordance with schedule E-1 or schedule E-2 of this section shall 4048
be paid a salary or wage in accordance with the following schedule 4049
of rates:4050

Schedule E-14051

Pay Ranges and Step Values
4052

Step Step Step Step Step Step 4053
Range 1 2 3 4 5 6 4054
1 Hourly 9.13 9.53 9.94 10.37 4055
Annually 18990 19822 20675 21570 4056
2 Hourly 11.07 11.53 12.04 12.56 4057
Annually 23026 23982 25043 26125 4058
3 Hourly 11.59 12.12 12.65 13.20 4059
Annually 24107 25210 26312 27456 4060
4 Hourly 12.17 12.72 13.32 13.92 4061
Annually 25314 26458 27706 28954 4062
5 Hourly 12.77 13.35 13.92 14.53 4063
Annually 26562 27768 28954 30222 4064
6 Hourly 13.46 14.01 14.63 15.23 4065
Annually 27997 29141 30430 31678 4066
7 Hourly 14.29 14.83 15.42 15.96 16.58 4067
Annually 29723 30846 32074 33197 34486 4068
8 Hourly 15.11 15.77 16.46 17.19 17.92 4069
Annually 31429 32802 34237 35755 37274 4070
9 Hourly 16.12 16.95 17.79 18.67 19.62 4071
Annually 33530 35256 37003 38834 40810 4072
10 Hourly 17.39 18.34 19.32 20.44 21.53 4073
Annually 36171 38147 40186 42515 44782 4074
11 Hourly 18.93 20.04 21.20 22.39 23.67 4075
Annually 39374 41683 44096 46571 49234 4076
12 Hourly 20.88 22.06 23.24 24.53 25.90 27.31 4077
Annually 43430 45885 48339 51022 53872 56805 4078
13 Hourly 23.02 24.28 25.62 26.99 28.50 30.06 4079
Annually 47882 50502 53290 56139 59280 62525 4080
14 Hourly 25.32 26.75 28.18 29.73 31.41 33.16 4081
Annually 52666 55640 58614 61838 65333 68973 4082
15 Hourly 27.81 29.37 31.03 32.74 34.55 36.46 4083
Annually 57845 61090 64542 68099 71864 75837 4084
16 Hourly 30.66 32.36 34.15 36.06 38.05 40.22 4085
Annually 63773 67309 71032 75005 79144 83658 4086
17 Hourly 33.79 35.65 37.65 39.73 41.94 44.28 4087
Annually 70283 74152 78312 82638 87235 92102 4088
18 Hourly 37.23 39.29 41.50 43.79 46.21 48.80 4089
Annually 77438 81723 86320 91083 96117 101504 4090

Schedule E-24091

Range Minimum Maximum 4092
41 Hourly 16.23 33.76 4093
Annually 33758 70221 4094
42 Hourly 17.89 37.29 4095
Annually 37211 77563 4096
43 Hourly 19.70 41.07 4097
Annually 40976 85426 4098
44 Hourly 21.73 44.86 4099
Annually 45198 93309 4100
45 Hourly 24.01 48.97 4101
Annually 49941 101858 4102
46 Hourly 26.43 53.52 4103
Annually 54974 111322 4104
47 Hourly 29.14 58.41 4105
Annually 60611 121493 4106
48 Hourly 32.14 63.74 4107
Annually 66851 132579 4108
49 Hourly 35.44 68.83 4109
Annually 73715 143166 4110

       (D) Beginning on the first day of the pay period that 4111
includes July 1, 2003, each exempt employee who must be paid in 4112
accordance with schedule E-1 for step seven only shall be paid a 4113
salary or wage in accordance with the following schedule of rates:4114

Schedule E-1 for Step Seven Only4115

Pay Ranges and Step Seven Values
4116

Range 4117
12 Hourly 27.71 4118
Annually 57637 4119
13 Hourly 30.49 4120
Annually 63419 4121
14 Hourly 33.62 4122
Annually 69930 4123
15 Hourly 36.98 4124
Annually 76918 4125
16 Hourly 40.80 4126
Annually 84864 4127
17 Hourly 44.93 4128
Annually 93454 4129
18 Hourly 49.50 4130
Annually 102960 4131

       (E) Beginning on the first day of the pay period that 4132
includes July 1, 2005, each exempt employee who must be paid in 4133
accordance with schedule E-1 for step seven only shall be paid a 4134
salary or wage in accordance with the following schedule of rates:4135

Schedule E-1 for Step Seven Only4136

Pay Ranges and Step Seven Values
4137

Range 4138
12 Hourly 28.82 4139
Annually 59946 4140
13 Hourly 31.71 4141
Annually 65957 4142
14 Hourly 34.96 4143
Annually 72717 4144
15 Hourly 38.46 4145
Annually 79997 4146
16 Hourly 42.43 4147
Annually 88254 4148
17 Hourly 46.73 4149
Annually 97198 4150
18 Hourly 51.48 4151
Annually 107078 4152

       (F) As used in this section, "exempt employee" means a4153
permanent full-time or permanent part-time employee paid directly4154
by warrant of the auditor of statedirector of budget and 4155
management whose position is included in the job classification 4156
plan established under division (A) of section 124.14 of the 4157
Revised Code but who is not considered a public employee for the 4158
purposes of Chapter 4117. of the Revised Code. As used in this 4159
section, "exempt employee" also includes a permanent full-time or 4160
permanent part-time employee of the secretary of state, auditor of 4161
state, treasurer of state, or attorney general who has not been 4162
placed in an appropriate bargaining unit by the state employment 4163
relations board.4164

       Sec. 124.18.  (A) Forty hours shall be the standard work week4165
for all employees whose salary or wage is paid in whole or in part 4166
by the state or by any state-supported college or university. When 4167
any employee whose salary or wage is paid in whole or in part by 4168
the state or by any state-supported college or university is 4169
required by an authorized administrative authority to be in an 4170
active pay status more than forty hours in any calendar week, the 4171
employee shall be compensated for such time over forty hours, 4172
except as otherwise provided in this section, at one and one-half 4173
times the employee's regular rate of pay. The use of sick leave 4174
shall not be considered to be active pay status for the purposes 4175
of earning overtime or compensatory time by employees whose wages 4176
are paid directly by warrant of the auditor of statedirector of 4177
budget and management. A flexible-hours employee is not entitled 4178
to compensation for overtime work unless the employee's authorized 4179
administrative authority required the employee to be in active pay 4180
status for more than forty hours in a calendar week, regardless of 4181
the number of hours the employee works on any day in the same 4182
calendar week.4183

       Such compensation for overtime work shall be paid no later 4184
than at the conclusion of the next succeeding pay period.4185

       If the employee elects to take compensatory time off in lieu 4186
of overtime pay for any overtime worked, such compensatory time 4187
shall be granted by the employee's administrative superior, on a 4188
time and one-half basis, at a time mutually convenient to the 4189
employee and the administrative superior. An employee may accrue4190
compensatory time to a maximum of two hundred forty hours, except4191
that public safety employees and other employees who meet the4192
criteria established in the "Federal Fair Labor Standards Act of4193
1938," 52 Stat. 1060, 29 U.S.C.A. 207, 213, as amended, may accrue 4194
a maximum of four hundred eighty hours of compensatory time. An 4195
employee shall be paid at the employee's regular rate of pay for4196
any hours of compensatory time accrued in excess of these maximum4197
amounts if the employee has not used the compensatory time within4198
one hundred eighty days after it is granted, if the employee4199
transfers to another agency of the state, or if a change in the4200
employee's status exempts the employee from the payment of4201
overtime compensation. Upon the termination of employment, any 4202
employee with accrued but unused compensatory time shall be paid 4203
for that time at a rate that is the greater of the employee's 4204
final regular rate of pay or the employee's average regular rate 4205
of pay during the employee's last three years of employment with4206
the state.4207

       No overtime, as described in this section, can be paid unless 4208
it has been authorized by the authorized administrative authority. 4209
Employees may be exempted from the payment of compensation as 4210
required by this section only under the criteria for exemption 4211
from the payment of overtime compensation established in the 4212
"Federal Fair Labor Standards Act of 1938," 52 Stat. 1060, 29 4213
U.S.C.A. 207, 213, as amended. With the approval of the director 4214
of administrative services, the appointing authority may establish 4215
a policy to grant compensatory time or to pay compensation to 4216
state employees who are exempt from overtime compensation. With 4217
the approval of the board of county commissioners, a county human 4218
services department may establish a policy to grant compensatory4219
time or to pay compensation to employees of the department who are 4220
exempt from overtime compensation.4221

       (B) An employee, whose salary or wage is paid in whole or in4222
part by the state, shall be paid for the holidays declared in4223
section 124.19 of the Revised Code and shall not be required to4224
work on those holidays, unless, in the opinion of the employee's4225
responsible administrative authority, failure to work on those4226
holidays would impair the public service. An employee paid 4227
directly by warrant of the auditor of statedirector of budget and 4228
management who is scheduled to work on a holiday and who does not 4229
report to work due to an illness of the employee or of a member of4230
the employee's immediate family shall not receive holiday pay as 4231
provided by this division. An employee also shall not be paid for 4232
a holiday unless the employee was in active pay status on the 4233
scheduled work day immediately preceding the holiday. 4234

       If any of the holidays declared in section 124.19 of the 4235
Revised Code falls on Saturday, the Friday immediately preceding4236
shall be observed as the holiday. If any of the holidays declared 4237
in section 124.19 of the Revised Code falls on Sunday, the Monday 4238
immediately succeeding shall be observed as the holiday. Employees 4239
whose work schedules are based on the requirements of a 4240
seven-days-a-week work operation shall observe holidays on the 4241
actual days specified in section 124.19 of the Revised Code.4242

       If an employee's work schedule is other than Monday through 4243
Friday, the employee shall be entitled to holiday pay for holidays 4244
observed on the employee's day off regardless of the day of the4245
week on which they are observed. A full-time permanent employee is 4246
entitled to eight hours of pay for each holiday regardless of the 4247
employee's work shift and work schedule. A flexible-hours employee 4248
is entitled to holiday pay for the number of hours for which the4249
employee normally would have been scheduled to work. Part-time 4250
permanent employees shall be paid holiday pay for that portion of 4251
any holiday for which they would normally have been scheduled to4252
work. When an employee who is eligible for overtime pay under this 4253
section is required by the employee's responsible administrative4254
authority to work on the day observed as a holiday, the employee 4255
shall be entitled to pay for such time worked at one and one-half 4256
times the employee's regular rate of pay in addition to the4257
employee's regular pay, or to be granted compensatory time off at 4258
time and one-half thereafter, at the employee's option. Payment at 4259
such rate shall be excluded in the calculation of hours in active 4260
pay status.4261

       (C) Each appointing authority may designate the number of4262
employees in an agency who are flexible-hours employees. The4263
appointing authority may establish for each flexible-hours4264
employee a specified minimum number of hours to be worked each day 4265
that is consistent with the "Federal Fair Labor Standards Act of 4266
1938," 52 Stat. 1060, 29 U.S.C.A. 207, 213, as amended.4267

       (D) This section shall be uniformly administered for 4268
employees as defined in section 124.01 of the Revised Code and by 4269
the personnel departments of state-supported colleges and 4270
universities for employees of state-supported colleges and 4271
universities. If employees are not paid directly by warrant of the 4272
auditor of statedirector of budget and management, the political4273
subdivision shall determine whether the use of sick leave shall be 4274
considered to be active pay status for purposes of those employees 4275
earning overtime or compensatory time.4276

       (E) Policies relating to the payment of overtime pay or the4277
granting of compensatory time off shall be adopted by the chief 4278
administrative officer of the house of representatives for 4279
employees of the house of representatives, by the clerk of the 4280
senate for employees of the senate, and by the director of the 4281
legislative service commission for all other legislative 4282
employees.4283

       (F) As used in this section, "regular rate of pay" means the4284
base rate of pay an employee receives plus any pay supplements4285
received pursuant to section 124.181 of the Revised Code.4286

       Sec. 124.181.  (A) Except as provided in division (M) of this 4287
section, any employee paid in accordance with schedule B of4288
section 124.15 or schedule E-1 or schedule E-1 for step seven only 4289
of section 124.152 of the Revised Code is eligible for the pay 4290
supplements provided in this section upon application by the 4291
appointing authority substantiating the employee's qualifications 4292
for the supplement and with the approval of the director of 4293
administrative services except as provided in division (E) of this 4294
section.4295

       (B)(1) Except as provided in section 124.183 of the Revised 4296
Code, in computing any of the pay supplements provided in this 4297
section for an employee paid in accordance with schedule B of 4298
section 124.15 of the Revised Code, the classification salary base 4299
shall be the minimum hourly rate of the pay range, provided in 4300
that section, in which the employee is assigned at the time of 4301
computation.4302

       (2) Except as provided in section 124.183 of the Revised 4303
Code, in computing any of the pay supplements provided in this 4304
section for an employee paid in accordance with schedule E-1 of 4305
section 124.152 of the Revised Code, the classification salary 4306
base shall be the minimum hourly rate of the pay range, provided 4307
in that section, in which the employee is assigned at the time of 4308
computation.4309

       (3) Except as provided in section 124.183 of the Revised 4310
Code, in computing any of the pay supplements provided in this 4311
section for an employee paid in accordance with schedule E-1 for 4312
step seven only of section 124.152 of the Revised Code, the 4313
classification salary base shall be the minimum hourly rate in the 4314
corresponding pay range, provided in schedule E-1 of that section, 4315
to which the employee is assigned at the time of the computation.4316

       (C) The effective date of any pay supplement, except as 4317
provided in section 124.183 of the Revised Code or unless4318
otherwise provided in this section, shall be determined by the 4319
director.4320

       (D) The director shall, by rule, establish standards4321
regarding the administration of this section.4322

       (E)(1) Except as otherwise provided in this division,4323
beginning on the first day of the pay period within which the4324
employee completes five years of total service with the state4325
government or any of its political subdivisions, each employee in4326
positions paid in accordance with schedule B of section 124.15 of 4327
the Revised Code or in accordance with schedule E-1 or schedule 4328
E-1 for step seven only of section 124.152 of the Revised Code 4329
shall receive an automatic salary adjustment equivalent to two and 4330
one-half per cent of the classification salary base, to the 4331
nearest whole cent. Each employee shall receive thereafter an 4332
annual adjustment equivalent to one-half of one per cent of the 4333
employee's classification salary base, to the nearest whole cent, 4334
for each additional year of qualified employment until a maximum 4335
of ten per cent of the employee's classification salary base is4336
reached. The granting of longevity adjustments shall not be4337
affected by promotion, demotion, or other changes in4338
classification held by the employee, nor by any change in pay4339
range for the employee's class or grade. Longevity pay adjustments4340
shall become effective at the beginning of the pay period within 4341
which the employee completes the necessary length of service,4342
except that when an employee requests credit for prior service, 4343
the effective date of the prior service credit and of any 4344
longevity adjustment shall be the first day of the pay period4345
following approval of the credit by the director of administrative 4346
services. No employee, other than an employee who submits proof of 4347
prior service within ninety days after the date of the employee's 4348
hiring, shall receive any longevity adjustment for the period 4349
prior to the director's approval of a prior service credit. Time 4350
spent on authorized leave of absence shall be counted for this 4351
purpose.4352

       (2) An employee who has retired in accordance with the4353
provisions of any retirement system offered by the state and who4354
is employed by the state or any political subdivision of the state 4355
on or after June 24, 1987, shall not have prior service with the 4356
state or any political subdivision of the state counted for the 4357
purpose of determining the amount of the salary adjustment 4358
provided under this division.4359

       (3) There shall be a moratorium on employees' receipt under 4360
this division of credit for service with the state government or 4361
any of its political subdivisions during the period from July 1, 4362
2003, through June 30, 2005. In calculating the number of years of 4363
total service under this division, no credit shall be included for 4364
service during the moratorium. The moratorium shall apply to the 4365
employees of the secretary of state, the auditor of state, the 4366
treasurer of state, and the attorney general, who are subject to 4367
this section unless the secretary of state, the auditor of state, 4368
the treasurer of state, or the attorney general decides to exempt 4369
the office's employees from the moratorium and so notifies the 4370
director of administrative services in writing on or before July 4371
1, 2003.4372

        If an employee is exempt from the moratorium, receives credit 4373
for a period of service during the moratorium, and takes a 4374
position with another entity in the state government or any of its 4375
political subdivisions, either during or after the moratorium, and 4376
if that entity's employees are or were subject to the moratorium, 4377
the employee shall continue to retain the credit. However, if the 4378
moratorium is in effect upon the taking of the new position, the 4379
employee shall cease receiving additional credit as long as the 4380
employee is in the position, until the moratorium expires.4381

       (F) When an exceptional condition exists that creates a4382
temporary or a permanent hazard for one or more positions in a4383
class paid in accordance with schedule B of section 124.15 of the 4384
Revised Code or in accordance with schedule E-1 or schedule E-1 4385
for step seven only of section 124.152 of the Revised Code, a4386
special hazard salary adjustment may be granted for the time the4387
employee is subjected to the hazardous condition. All special4388
hazard conditions shall be identified for each position and4389
incidence from information submitted to the director on an4390
appropriate form provided by the director and categorized into4391
standard conditions of: some unusual hazard not common to the4392
class; considerable unusual hazard not common to the class; and4393
exceptional hazard not common to the class.4394

       (1) A hazardous salary adjustment of five per cent of the4395
employee's classification salary base may be applied in the case4396
of some unusual hazardous condition not common to the class for4397
those hours worked, or a fraction of those hours worked, while the 4398
employee was subject to the unusual hazard condition.4399

       (2) A hazardous salary adjustment of seven and one-half per 4400
cent of the employee's classification salary base may be applied 4401
in the case of some considerable hazardous condition not common to 4402
the class for those hours worked, or a fraction of those hours 4403
worked, while the employee was subject to the considerable hazard 4404
condition.4405

       (3) A hazardous salary adjustment of ten per cent of the4406
employee's classification salary base may be applied in the case4407
of some exceptional hazardous condition not common to the class4408
for those hours worked, or a fraction of those hours worked, when 4409
the employee was subject to the exceptional hazard condition.4410

       (4) Each claim for temporary hazard pay shall be submitted as 4411
a separate payment and shall be subject to an administrative audit 4412
by the director as to the extent and duration of the employee's 4413
exposure to the hazardous condition.4414

       (G) When a full-time employee whose salary or wage is paid4415
directly by warrant of the auditor of statedirector of budget and 4416
management and who also is eligible for overtime under the "Fair 4417
Labor Standards Act of 1938," 52 Stat. 1060, 29 U.S.C.A. 207, 213, 4418
as amended, is ordered by the appointing authority to report back 4419
to work after termination of the employee's regular work schedule 4420
and the employee reports, the employee shall be paid for such 4421
time. The employee shall be entitled to four hours at the 4422
employee's total rate of pay or overtime compensation for the 4423
actual hours worked, whichever is greater. This division does not 4424
apply to work that is a continuation of or immediately preceding 4425
an employee's regular work schedule.4426

       (H) When a certain position or positions paid in accordance 4427
with schedule B of section 124.15 of the Revised Code or in 4428
accordance with schedule E-1 or schedule E-1 for step seven only 4429
of section 124.152 of the Revised Code require the ability to 4430
speak or write a language other than English, a special pay 4431
supplement may be granted to attract bilingual individuals, to 4432
encourage present employees to become proficient in other 4433
languages, or to retain qualified bilingual employees. The 4434
bilingual pay supplement provided in this division may be granted 4435
in the amount of five per cent of the employee's classification 4436
salary base for each required foreign language and shall remain in 4437
effect as long as the bilingual requirement exists.4438

       (I) The director of administrative services may establish a 4439
shift differential for employees. The differential shall be paid 4440
to employees in positions working in other than the regular or 4441
first shift. In those divisions or agencies where only one shift 4442
prevails, no shift differential shall be paid regardless of the 4443
hours of the day that are worked. The director and the appointing 4444
authority shall designate which positions shall be covered by this4445
division.4446

       (J) Whenever an employee is assigned to work in a higher4447
level position for a continuous period of more than two weeks but4448
no more than two years because of a vacancy, the employee's pay 4449
may be established at a rate that is approximately four per cent 4450
above the employee's current base rate for the period the employee 4451
occupies the position, provided that this temporary occupancy is4452
approved by the director. Employees paid under this division shall 4453
continue to receive any of the pay supplements due them under4454
other divisions of this section based on the step one base rate 4455
for their normal classification.4456

       (K) If a certain position, or positions, within a class paid 4457
in accordance with schedule B of section 124.15 of the Revised 4458
Code or in accordance with schedule E-1 or schedule E-1 for step 4459
seven only of section 124.152 of the Revised Code are mandated by 4460
state or federal law or regulation or other regulatory agency or 4461
other certification authority to have special technical 4462
certification, registration, or licensing to perform the functions 4463
which are under the mandate, a special professional achievement 4464
pay supplement may be granted. This special professional 4465
achievement pay supplement shall not be granted when all 4466
incumbents in all positions in a class require a license as 4467
provided in the classification description published by the 4468
department of administrative services; to licensees where no 4469
special or extensive training is required; when certification is 4470
granted upon completion of a stipulated term of in-service4471
training; when an appointing authority has required certification; 4472
or any other condition prescribed by the director.4473

       (1) Before this supplement may be applied, evidence as to the 4474
requirement must be provided by the agency for each position4475
involved, and certification must be received from the director as 4476
to the director's concurrence for each of the positions so 4477
affected.4478

       (2) The professional achievement pay supplement provided in 4479
this division shall be granted in an amount up to ten per cent of 4480
the employee's classification salary base and shall remain in 4481
effect as long as the mandate exists.4482

       (L) Those employees assigned to teaching supervisory,4483
principal, assistant principal, or superintendent positions who4484
have attained a higher educational level than a basic bachelor's4485
degree may receive an educational pay supplement to remain in4486
effect as long as the employee's assignment and classification4487
remain the same.4488

       (1) An educational pay supplement of two and one-half per4489
cent of the employee's classification salary base may be applied4490
upon the achievement of a bachelor's degree plus twenty quarter4491
hours of postgraduate work.4492

       (2) An educational pay supplement of an additional five per 4493
cent of the employee's classification salary base may be applied 4494
upon achievement of a master's degree.4495

       (3) An educational pay supplement of an additional two and4496
one-half per cent of the employee's classification salary base may 4497
be applied upon achievement of a master's degree plus thirty4498
quarter hours of postgraduate work.4499

       (4) An educational pay supplement of five per cent of the4500
employee's classification salary base may be applied when the4501
employee is performing as a master teacher.4502

       (5) An educational pay supplement of five per cent of the4503
employee's classification salary base may be applied when the4504
employee is performing as a special education teacher.4505

       (6) Those employees in teaching supervisory, principal,4506
assistant principal, or superintendent positions who are4507
responsible for specific extracurricular activity programs shall4508
receive overtime pay for those hours worked in excess of their4509
normal schedule, at their straight time hourly rate up to a4510
maximum of five per cent of their regular base salary in any4511
calendar year.4512

       (M)(1) A state agency, board, or commission may establish a4513
supplementary compensation schedule for those licensed physicians4514
employed by the agency, board, or commission in positions4515
requiring a licensed physician. The supplementary compensation4516
schedule, together with the compensation otherwise authorized by4517
this chapter, shall provide for the total compensation for these4518
employees to range appropriately, but not necessarily uniformly,4519
for each classification title requiring a licensed physician, in4520
accordance with a schedule approved by the state controlling4521
board. The individual salary levels recommended for each such4522
physician employed shall be approved by the director. 4523
Notwithstanding section 124.11 of the Revised Code, such personnel 4524
are in the unclassified civil service.4525

       (2) The director of administrative services may approve4526
supplementary compensation for the director of health, if the 4527
director is a licensed physician, in accordance with a 4528
supplementary compensation schedule approved under division (M)(1) 4529
of this section or in accordance with another supplementary 4530
compensation schedule the director of administrative services 4531
considers appropriate. The supplementary compensation shall not4532
exceed twenty per cent of the director of health's base rate of 4533
pay.4534

       (N) Notwithstanding sections 117.28, 117.30, 117.33, 117.36,4535
117.42, and 131.02 of the Revised Code, the state shall not 4536
institute any civil action to recover and shall not seek 4537
reimbursement for overpayments made in violation of division (E) 4538
of this section or division (C) of section 9.44 of the Revised4539
Code for the period starting after June 24, 1987, and ending on 4540
October 31, 1993.4541

       (O) Employees of the office of the treasurer of state who are4542
exempt from collective bargaining coverage may be granted a merit 4543
pay supplement of up to one and one-half per cent of their step 4544
rate. The rate at which this supplement is granted shall be based 4545
on performance standards established by the treasurer of state. 4546
Any supplements granted under this division shall be administered 4547
on an annual basis.4548

       Sec. 124.182.  (A) There is hereby created in the state 4549
treasury the professional development fund. The director of 4550
administrative services shall use moneys credited to the fund to 4551
pay for programs that provide professional development 4552
opportunities for employees who are exempt from collective4553
bargaining coverage and paid by warrant of the auditor of state4554
director of budget and management. The director of administrative 4555
services shall identify by rule adopted under Chapter 119. of the 4556
Revised Code programs for which payments from the fund shall be 4557
made. The fund also shall be used to pay any direct and indirect4558
costs that are attributable to consultants or a third-party 4559
administrator and that are necessary to administer this section. 4560
All investment earnings of the fund shall be credited to it.4561

       (B) The director of administrative services, in consultation 4562
with the director of budget and management, shall determine a rate 4563
at which the payrolls of all participating state agencies with 4564
employees paid by warrant of the auditor of statedirector of 4565
budget and management shall be charged each pay period that is 4566
sufficient to cover the costs of administering the programs paid 4567
for with the moneys credited to the professional development fund. 4568
The rate shall be based on the total number of those employees and 4569
may be adjusted as the director of administrative services, in 4570
consultation with the director of budget and management, considers 4571
necessary. All moneys collected from the charge shall be credited 4572
to the professional development fund.4573

       (C) If the director of administrative services determines 4574
that additional appropriation amounts are necessary, the director 4575
may request that the director of budget and management increase 4576
the appropriation amounts. The additional appropriation amounts 4577
are hereby appropriated.4578

       Sec. 124.321.  (A) Whenever it becomes necessary for an4579
appointing authority to reduce its work force, the appointing4580
authority shall lay off employees or abolish their positions in4581
accordance with sections 124.321 to 124.327 of the Revised Code4582
and the rules of the director of administrative services.4583

       (B)(1) Employees may be laid off as a result of a lack of4584
funds within an appointing authority. For appointing authorities 4585
that employ persons whose salary or wage is paid by warrant of the 4586
auditor of statedirector of budget and management, the director 4587
of budget and management shall be responsible for determining 4588
whether a lack of funds exists. For appointing authorities that 4589
employ persons whose salary or wage is paid other than by warrant 4590
of the auditor of statedirector of budget and management, the 4591
appointing authority itself shall determine whether a lack of 4592
funds exists and shall file a statement of rationale and4593
supporting documentation with the director of administrative4594
services prior to sending the layoff notice.4595

        (2) As used in this division, a "lack of funds" means an 4596
appointing authority has a current or projected deficiency of 4597
funding to maintain current, or to sustain projected, levels of 4598
staffing and operations. This section does not require any 4599
transfer of money between funds in order to offset a deficiency or 4600
projected deficiency of federal funding for a program.4601

       (3) The director of budget and management shall adopt rules, 4602
under Chapter 119. of the Revised Code, for agencies whose4603
employees are paid by warrant of the auditor of statedirector of 4604
budget and management, for determining whether a lack of funds 4605
exists.4606

       (C)(1) Employees may be laid off as a result of lack of work4607
within an appointing authority. For appointing authorities whose4608
employees are paid by warrant of the auditor of statedirector of 4609
budget and management, the director of administrative services 4610
shall determine whether a lack of work exists. All other 4611
appointing authorities shall themselves determine whether a lack 4612
of work exists and shall file a statement of rationale and 4613
supporting documentation with the director of administrative 4614
services prior to sending the layoff notice.4615

        (2) As used in this division, a "lack of work" means an 4616
appointing authority has a current or projected temporary decrease 4617
in the workload, expected to last less than one year, that 4618
requires a reduction of current or projected staffing levels. The4619
determination of a lack of work shall indicate the current or4620
projected temporary decrease in the workload of an appointing4621
authority and whether the current or projected staffing levels of4622
the appointing authority will be excessive.4623

       (D)(1) Employees may be laid off as a result of abolishment4624
of positions. As used in this division, "abolishment" means the 4625
deletion of a position or positions from the organization or 4626
structure of an appointing authority.4627

       For purposes of this division, an appointing authority may 4628
abolish positions for any one or any combination of the following 4629
reasons: as a result of a reorganization for the efficient 4630
operation of the appointing authority, for reasons of economy, or 4631
for lack of work.4632

        (2)(a) Reasons of economy permitting an appointing authority 4633
to abolish a position and to lay off the holder of that position 4634
under this division shall be determined at the time the appointing 4635
authority proposes to abolish the position. The reasons of economy 4636
shall be based on the appointing authority's estimated amount of 4637
savings with respect to salary, benefits, and other matters 4638
associated with the abolishment of the position, except that the 4639
reasons of economy associated with the position's abolishment 4640
instead may be based on the appointing authority's estimated 4641
amount of savings with respect to salary and benefits only, if:4642

        (i) Either the appointing authority's operating appropriation 4643
has been reduced by an executive or legislative action, or the 4644
appointing authority has a current or projected deficiency in 4645
funding to maintain current or projected levels of staffing and 4646
operations; and4647

        (ii) It files a notice of the position's abolishment with the 4648
director of administrative services within one year of the 4649
occurrence of the applicable circumstance described in division 4650
(D)(2)(a)(i) of this section.4651

        (b) The following principles apply when a circumstance 4652
described in division (D)(2)(a)(i) of this section would serve to 4653
authorize an appointing authority to abolish a position and to lay 4654
off the holder of the position under this division based on the 4655
appointing authority's estimated amount of savings with respect to 4656
salary and benefits only:4657

       (i) The position's abolishment shall be done in good faith 4658
and not as a subterfuge for discipline.4659

       (ii) If a circumstance affects a specific program only, the 4660
appointing authority only may abolish a position within that 4661
program.4662

        (iii) If a circumstance does not affect a specific program 4663
only, the appointing authority may identify a position that it 4664
considers appropriate for abolishment based on the reasons of 4665
economy.4666

        (3) Each appointing authority shall determine itself whether 4667
any position should be abolished and shall file a statement of 4668
rationale and supporting documentation with the director of 4669
administrative services prior to sending the notice of 4670
abolishment.4671

       If an abolishment results in a reduction of the work force, 4672
the appointing authority shall follow the procedures for laying 4673
off employees, subject to the following modifications:4674

       (a) The employee whose position has been abolished shall have 4675
the right to fill an available vacancy within the employee's4676
classification.4677

       (b) If the employee whose position has been abolished has4678
more retention points than any other employee serving in the same4679
classification, the employee with the fewest retention points 4680
shall be displaced.4681

       (c) If the employee whose position has been abolished has the 4682
fewest retention points in the classification, the employee shall 4683
have the right to fill an available vacancy in a lower4684
classification in the classification series.4685

       (d) If the employee whose position has been abolished has the 4686
fewest retention points in the classification, the employee shall 4687
displace the employee with the fewest retention points in the next 4688
or successively lower classification in the classification series.4689

       (E) The director of administrative services shall adopt rules 4690
under Chapter 119. of the Revised Code for the determination of 4691
lack of work within an appointing authority, for the abolishment 4692
of positions by an appointing authority, and for the 4693
implementation of this section.4694

       Sec. 124.327.  (A) Employees who have been laid off or have,4695
by virtue of exercising their displacementsdisplacement rights, 4696
been displaced to a lower classification in their classification4697
series, shall be placed on appropriate layoff lists. Those4698
employees with the most retention points within each category of4699
order of layoff, as established in section 124.323 of the Revised4700
Code, shall be placed at the top of the layoff list to be followed 4701
by employees ranked in descending total retention order. Laid-off 4702
employees shall be placed on layoff lists for each classification 4703
in the classification series equal to or lower than the 4704
classification in which the employee was employed at the time of 4705
layoff.4706

       (B) An employee who is laid off retains reinstatement rights4707
in the agency from which the employee was laid off. Reinstatement4708
rights continue for one year from the date of layoff. During this4709
one-year period, in any layoff jurisdiction in which an appointing4710
authority has an employee on a layoff list, the appointing4711
authority shall not hire or promote anyone into a position within4712
that classification until all laid-off persons on a layoff list4713
for that classification who are qualified to perform the duties of4714
the position are reinstated or decline the position when it is4715
offered.4716

       (C) Each laid-off or displaced employee, in addition to4717
reinstatement rights within the employee's appointing authority,4718
shall have the right to reemployment with other agencies within4719
the layoff jurisdiction, if the employee is qualified to perform4720
the duties of the position, but only in the same classification4721
from which the employee was initially laid off or displaced.4722
Layoff lists for each appointing authority must be exhausted4723
before jurisdictional reemployment layoff lists are used.4724

       (D) Any employee accepting or declining reinstatement to the4725
same classification and same appointment type from which the4726
employee was laid off or displaced shall be removed from the4727
appointing authority's layoff list.4728

       (E) Any employee accepting or declining reemployment to the4729
same classification and the same appointment type from which the4730
employee was laid off or displaced shall be removed from the4731
jurisdictional layoff list.4732

       (F) An employee who does not exercise the option to displace4733
under section 124.324 of the Revised Code shall only be entitled4734
to reinstatement or reemployment in the classification from which4735
the employee was displaced or laid off.4736

       (G) An employee who declines reinstatement to a4737
classification lower in the classification series than the4738
classification from which the employee was laid off or displaced,4739
shall thereafter only be entitled to reinstatement to a4740
classification higher, up to and including the classification from4741
which the employee was laid off or displaced, in the4742
classification series than the classification that was declined.4743

       (H) Any employee reinstated or reemployed under this section4744
shall not serve a probationary period upon reinstatement or4745
reemployment except that an employee laid off during an original4746
or promotional probationary period shall begin a new probationary4747
period.4748

       (I) For the purposes of this section, employees whose salary4749
or wage is not paid directly by warrant of the auditor of state4750
director of budget and management shall be placed on layoff lists 4751
of their appointing authority only.4752

       Sec. 124.382.  (A) As used in this section and sections4753
124.383, 124.386, 124.387, and 124.388 of the Revised Code:4754

       (1) "Base pay period" means the pay period that includes the 4755
first day of December.4756

       (2) "Pay period" means the fourteen-day period of time during 4757
which the payroll is accumulated, as determined by the director of 4758
administrative services.4759

       (3) "Active pay status" means the conditions under which an 4760
employee is eligible to receive pay, and includes, but is not4761
limited to, vacation leave, sick leave, personal leave,4762
bereavement leave, and administrative leave.4763

       (4) "No pay status" means the conditions under which an4764
employee is ineligible to receive pay and includes, but is not4765
limited to, leave without pay, leave of absence, and disability4766
leave.4767

       (5) "Disability leave" means the leave granted pursuant to4768
section 124.385 of the Revised Code.4769

       (6) "Full-time permanent employee" means an employee whose4770
regular hours of duty total eighty hours in a pay period in a4771
state agency and whose appointment is not for a limited period of 4772
time.4773

       (7) "Base rate of pay" means the rate of pay established4774
under schedule B or C of section 124.15 of the Revised Code or 4775
under schedule E-1, schedule E-1 for step seven only, or schedule 4776
E-2 of section 124.152 of the Revised Code, plus any supplement 4777
provided under section 124.181 of the Revised Code, plus any 4778
supplements enacted into law which are added to schedule B or C of 4779
section 124.15 of the Revised Code or to schedule E-1, schedule 4780
E-1 for step seven only, or schedule E-2 of section 124.152 of the 4781
Revised Code.4782

       (8) "Part-time permanent employee" means an employee whose4783
regular hours of duty total less than eighty hours in a pay period 4784
in a state agency and whose appointment is not for a limited 4785
period of time.4786

       (B) Each full-time permanent and part-time permanent employee 4787
whose salary or wage is paid directly by warrant of the auditor of 4788
statedirector of budget and management shall be credited with 4789
sick leave of three and one-tenth hours for each completed eighty 4790
hours of service, excluding overtime hours worked.4791

       (C) Any sick leave credit provided pursuant to division (B) 4792
of this section, remaining as of the last day of the pay period 4793
preceding the next succeeding base pay period, shall be converted 4794
pursuant to section 124.383 of the Revised Code.4795

       (D) Employees may use sick leave, provided a credit balance 4796
is available, upon approval of the responsible administrative 4797
officer of the employing unit, for absence due to personal 4798
illness, pregnancy, injury, exposure to contagious disease that 4799
could be communicated to other employees, and illness, injury, or 4800
death in the employee's immediate family. When sick leave is 4801
used, it shall be deducted from the employee's credit on the basis 4802
of absence from previously scheduled work in such increments of an 4803
hour and at such a compensation rate as the director of 4804
administrative services determines. The appointing authority of 4805
each employing unit may require an employee to furnish a4806
satisfactory, signed statement to justify the use of sick leave.4807

       If, after having utilized the credit provided by this4808
section, an employee utilizes sick leave that was accumulated4809
prior to November 15, 1981, compensation for such sick leave used4810
shall be at a rate as the director determines.4811

       (E)(1) The previously accumulated sick leave balance of an4812
employee who has been separated from the public service, for which 4813
separation payments pursuant to section 124.384 of the Revised 4814
Code have not been made, shall be placed to the employee's credit 4815
upon the employee's reemployment in the public service, if the 4816
reemployment takes place within ten years of the date on which the 4817
employee was last terminated from public service.4818

       (2) The previously accumulated sick leave balance of an4819
employee who has separated from a school district shall be placed4820
to the employee's credit upon the employee's appointment as an 4821
unclassified employee of the state department of education, if all 4822
of the following apply:4823

       (a) The employee accumulated the sick leave balance while4824
employed by the school district.4825

       (b) The employee did not receive any separation payments for4826
the sick leave balance.4827

       (c) The employee's employment with the department takes place 4828
within ten years after the date on which the employee separated 4829
from the school district.4830

       (F) An employee who transfers from one public agency to4831
another shall be credited with the unused balance of the4832
employee's accumulated sick leave.4833

       (G) The director of administrative services shall establish 4834
procedures to uniformly administer this section. No sick leave may 4835
be granted to a state employee upon or after the employee's 4836
retirement or termination of employment.4837

       Sec. 124.384.  (A) Except as otherwise provided in this4838
section, employees whose salaries or wages are paid by warrant of4839
the auditor of statedirector of budget and management and who 4840
have accumulated sick leave under section 124.38 or 124.382 of the 4841
Revised Code shall be paid for a percentage of their accumulated 4842
balances, upon separation for any reason, including death but 4843
excluding retirement, at their last base rate of pay at the rate 4844
of one hour of pay for every two hours of accumulated balances. An 4845
employee who retires in accordance with any retirement plan 4846
offered by the state shall be paid upon retirement for each hour 4847
of the employee's accumulated sick leave balance at a rate of 4848
fifty-five per cent of the employee's last base rate of pay.4849

       An employee serving in a temporary work level or an interim4850
appointment who elects to convert unused sick leave to cash shall 4851
do so at the base rate of pay of the employee's normal 4852
classification. If an employee dies, the employee's unused sick 4853
leave shall be paid in accordance with section 2113.04 of the 4854
Revised Code or to the employee's estate.4855

       In order to be eligible for the payment authorized by this4856
section, an employee shall have at least one year of state service 4857
and shall request all or a portion of such payment no later than 4858
three years after separation from state service. No person is 4859
eligible to receive all or a portion of the payment authorized by 4860
this section at any time later than three years after the person's 4861
separation from state service.4862

       (B) Except as otherwise provided in this division, a person4863
initially employed on or after July 5, 1987, by a state agency in4864
which the employees' salaries or wages are paid directly by4865
warrant of the auditor of statedirector of budget and management4866
shall receive payment under this section only for sick leave 4867
accumulated while employed by state agencies in which the 4868
employees' salaries or wages are paid directly by warrant of the 4869
auditor of statedirector of budget and management. A person 4870
initially employed on or after July 5, 1987, by the state 4871
department of education as an unclassified employee shall receive 4872
payment under this section only for sick leave accumulated while 4873
employed by state agencies in which the employees' salaries or 4874
wages are paid directly by warrant of the auditor of state4875
director of budget and management and for sick leave placed to the 4876
employee's credit under division (E)(2) of section 124.382 of the 4877
Revised Code.4878

       (C) For employees paid in accordance with section 124.152 of4879
the Revised Code and those employees listed in divisions (B)(2)4880
and (4) of section 124.14 of the Revised Code, the director of4881
administrative services, with the approval of the director of the4882
office of budget and management, may establish a plan for early4883
payment of accrued sick leave and vacation leave.4884

       Sec. 124.387.  Each full-time permanent and part-time 4885
permanent employee whose salary or wage is paid directly by 4886
warrant of the auditor of statedirector of budget and management4887
shall be granted three days of bereavement leave with pay upon the 4888
death of a member of the employee's immediate family. Compensation 4889
for bereavement leave shall be equal to the employee's base rate 4890
of pay.4891

       Sec. 124.389.  The director of administrative services may4892
establish an employee exchange program for employees whose salary 4893
or wage is paid directly by warrant of the auditor of state4894
director of budget and management. The director of administrative 4895
services shall adopt rules in accordance with Chapter 119. of the 4896
Revised Code to provide for the administration of the program.4897

       Sec. 124.391.  (A) As used in this section, "paid leave" 4898
means sick leave, personal leave, or vacation leave.4899

       (B) The director of administrative services may establish a4900
program under which an employee paid directly by warrant of the 4901
auditor of statedirector of budget and management may donate that 4902
employee's accrued but unused paid leave to another employee paid4903
directly by warrant of the auditor of statedirector of budget and 4904
management who has no accrued but unused paid leave and who has a 4905
critical need for it because of circumstances such as a serious 4906
illness or the serious illness of a member of the employee's4907
immediate family.4908

       If the director of administrative services establishes a 4909
leave donation program under this division, the director shall 4910
adopt rules in accordance with Chapter 119. of the Revised Code to 4911
provide for the administration of the program. These rules shall4912
include, but not be limited to, provisions that identify the 4913
circumstances under which leave may be donated and that specify 4914
the amount, types, and value of leave that may be donated.4915

       (C) At the discretion of the appropriate legislative 4916
authority, a county may implement a leave donation program, as 4917
provided in this section, for all county agencies or for one or 4918
more designated agencies within the county.4919

       Sec. 124.82.  (A) Except as provided in division (D) of this4920
section, the department of administrative services, in4921
consultation with the superintendent of insurance, shall, in4922
accordance with competitive selection procedures of Chapter 125.4923
of the Revised Code, contract with an insurance company or a4924
health plan in combination with an insurance company, authorized4925
to do business in this state, for the issuance of a policy or4926
contract of health, medical, hospital, dental, or surgical4927
benefits, or any combination of those benefits, covering state4928
employees who are paid directly by warrant of the auditor of state4929
director of budget and management, including elected state4930
officials. The department may fulfill its obligation under this4931
division by exercising its authority under division (A)(2) of4932
section 124.81 of the Revised Code.4933

       (B) The department may, in addition, in consultation with the 4934
superintendent of insurance, negotiate and contract with health 4935
insuring corporations holding a certificate of authority under 4936
Chapter 1751. of the Revised Code, in their approved service areas 4937
only, for issuance of a contract or contracts of health care4938
services, covering state employees who are paid directly by4939
warrant of the auditor of statedirector of budget and management, 4940
including elected state officials. Except for health insuring 4941
corporations, no more than one insurance carrier or health plan 4942
shall be contracted with to provide the same plan of benefits, 4943
provided that:4944

       (1) The amount of the premium or cost for such coverage4945
contributed by the state, for an individual or for an individual4946
and the individual's family, does not exceed that same amount of4947
the premium or cost contributed by the state under division (A) of4948
this section;4949

       (2) The employee be permitted to exercise the option as to4950
which plan the employee will select under division (A) or (B) of4951
this section, at a time that shall be determined by the4952
department;4953

       (3) The health insuring corporations do not refuse to accept4954
the employee, or the employee and the employee's family, if the4955
employee exercises the option to select care provided by the4956
corporations;4957

       (4) The employee may choose participation in only one of the4958
plans sponsored by the department;4959

       (5) The director of health examines and certifies to the4960
department that the quality and adequacy of care rendered by the4961
health insuring corporations meet at least the standards of care4962
provided by hospitals and physicians in that employee's community,4963
who would be providing such care as would be covered by a contract4964
awarded under division (A) of this section.4965

       (C) All or any portion of the cost, premium, or charge for4966
the coverage in divisions (A) and (B) of this section may be paid4967
in such manner or combination of manners as the department4968
determines and may include the proration of health care costs,4969
premiums, or charges for part-time employees.4970

       (D) Notwithstanding division (A) of this section, the4971
department may provide benefits equivalent to those that may be4972
paid under a policy or contract issued by an insurance company or4973
a health plan pursuant to division (A) of this section.4974

       (E) This section does not prohibit the state office of4975
collective bargaining from entering into an agreement with an4976
employee representative for the purposes of providing fringe4977
benefits, including, but not limited to, hospitalization, surgical4978
care, major medical care, disability, dental care, vision care,4979
medical care, hearing aids, prescription drugs, group life4980
insurance, sickness and accident insurance, group legal services4981
or other benefits, or any combination of those benefits, to 4982
employees paid directly by warrant of the auditor of state4983
director of budget and management through a jointly administered 4984
trust fund. The employer's contribution for the cost of the 4985
benefit care shall be mutually agreed to in the collectively 4986
bargained agreement. The amount, type, and structure of fringe 4987
benefits provided under this division is subject to the4988
determination of the board of trustees of the jointly administered4989
trust fund. Notwithstanding any other provision of the Revised4990
Code, competitive bidding does not apply to the purchase of fringe4991
benefits for employees under this division when those benefits are4992
provided through a jointly administered trust fund.4993

       (F) Members of state boards or commissions may be covered by 4994
any policy, contract, or plan of benefits or services described in4995
division (A) or (B) of this section. Board or commission members 4996
who are appointed for a fixed term and who are compensated on a 4997
per meeting basis, or paid only for expenses, or receive a 4998
combination of per diem payments and expenses shall pay the entire 4999
amount of the premiums, costs, or charges for that coverage.5000

       Sec. 124.821.  Each state agency shall pay the monthly5001
enrollee premium for medical insurance coverage under Part B of5002
"The Social Security Amendments of 1965," 79 Stat. 301, 42 U.S.C.5003
1395j, as amended, for state employees and elected state officials 5004
who are employed by or serve in the agency, are paid directly by 5005
warrant of the auditor of statedirector of budget and management, 5006
are sixty-five years of age or older, and are participating in the 5007
program of health insurance for the aged under Title XVIII of the 5008
"Social Security Act," 79 Stat. 286, 42 U.S.C. 1395, as amended. 5009
The cost of the premiums shall not be deducted from any employee's 5010
or official's wage or salary.5011

       The director of administrative services shall uniformly5012
administer this section and shall, by rule, establish procedures5013
for carrying out such administration.5014

       Sec. 124.822.  (A) The department of administrative services 5015
shall require, as a condition of entering into a contract with a 5016
health insuring corporation that desires to provide health care 5017
services to state employees, including elected public officials, 5018
who are paid directly by warrant of the auditor of statedirector 5019
of budget and management and who reside within its approved 5020
service area, that the health insuring corporation enroll at least 5021
five hundred of such eligible state employees, or at least five 5022
per cent of such eligible state employees, whichever is less.5023

       (B) Division (A) of this section applies only to contracts5024
that are entered into or renewed on or after July 16, 1991.5025

       Sec. 124.823.  The department of administrative services 5026
shall establish a pilot program under which it includes medical 5027
savings accounts as part of any package of health care benefit 5028
options offered to state employees and state elected officials 5029
paid by warrant of the auditor of statedirector of budget and 5030
management. Except for the provisions in divisions (A) and (B) of 5031
section 3924.64 of the Revised Code concerning designation of an 5032
administrator, a medical savings account established as part of 5033
the program is subject to sections 3924.64 to 3924.74 of the 5034
Revised Code.5035

       The department is not required to offer the medical savings 5036
account option to any state employee who is covered under a 5037
collective bargaining agreement entered into pursuant to Chapter 5038
4117. of the Revised Code, but a medical savings account option5039
may be part of a package of health care benefit options offered 5040
pursuant to a collective bargaining agreement. The department may 5041
limit enrollment in the medical savings account program and may 5042
require state employees enrolled in it to contribute to their 5043
medical savings accounts. The department shall make both 5044
individual and family coverage available through the accounts. The 5045
program shall not increase the cost of providing health insurance 5046
to state employees. The department may end the program at any time 5047
not sooner than two years after it is established, except that the 5048
department may not end the program prior to providing six months' 5049
notice to the speaker of the house of representatives, president 5050
of the senate, minority leader of the house and minority leader of 5051
the senate, and the chairs of the standing committees of the 5052
senate and house of representatives with primary responsibility 5053
for health and insurance legislation.5054

       A state employee who chooses the medical savings account 5055
option shall have any state health, medical, hospital, dental, 5056
surgical, and vision benefits for which the employee is eligible 5057
provided through the medical savings account. The department, 5058
under section 124.81 or 124.82 of the Revised Code, shall contract 5059
for or otherwise provide a high-deductible policy or contract 5060
through which those benefits can be paid. 5061

       The employee for whom a medical savings account is opened 5062
shall at the time the account is opened choose an administrator 5063
from a list of administrators designated by the department, one of 5064
which may be the insurer from which the department purchases the5065
high-deductible policy or contract. If the employee fails to 5066
choose an administrator, the department shall designate an 5067
administrator.5068

       If an elected state official whose term commenced prior to 5069
the establishment of the program elects to participate in the 5070
medical savings account program, participation shall commence at 5071
the beginning of the term following establishment of the program.5072

       Sec. 124.84.  (A) The department of administrative services,5073
in consultation with the superintendent of insurance and subject5074
to division (D) of this section, shall negotiate and contract with5075
one or more insurance companies or health insuring corporations5076
authorized to operate or do business in this state for the5077
purchase of a policy of long-term care insurance covering all5078
state employees who are paid directly by warrant of the auditor of5079
statedirector of budget and management, including elected state 5080
officials. Any policy purchased under this division shall be 5081
negotiated and entered into in accordance with the competitive 5082
selection procedures specified in Chapter 125. of the Revised 5083
Code. As used in this section, "long-term care insurance" has the 5084
same meaning as in section 3923.41 of the Revised Code.5085

       (B) Any elected state official or state employee paid5086
directly by warrant of the auditor of statedirector of budget and 5087
management may elect to participate in any long-term care 5088
insurance policy purchased under division (A) of this section. All 5089
or any portion of the premium charged may be paid by the state.5090
Participation in the policy may include the dependents and family5091
members of the elected state official or state employee.5092

       If a participant in a long-term care insurance policy leaves5093
employment, the participant and the participant's dependents and5094
family members may, at their election, continue to participate in5095
a policy established under this section. The manner of payment and 5096
the portion of premium charged the participant, dependent, and 5097
family member shall be established pursuant to division (E) of 5098
this section.5099

       (C) Any long-term care insurance policy purchased under this5100
section or section 124.841 or 145.581 of the Revised Code shall5101
provide for all of the following with respect to the premiums5102
charged for the policy:5103

       (1) They shall be set at the entry age of the official or5104
employee when first covered by the policy and shall not increase5105
except as a class during coverage under the policy.5106

       (2) They shall be based on the class of all officials or5107
employees covered by the policy.5108

       (3) They shall continue, pursuant to section 145.581 of the5109
Revised Code, after the retirement of the official or employee who5110
is covered under the policy, at the rate in effect on the date of5111
the official's or employee's retirement.5112

       (D) Prior to entering into a contract with an insurance5113
company or health insuring corporation for the purchase of a5114
long-term care insurance policy under this section, the department5115
shall request the superintendent of insurance to certify the5116
financial condition of the company or corporation. The department5117
shall not enter into the contract if, according to that5118
certification, the company or corporation is insolvent, is5119
determined by the superintendent to be potentially unable to5120
fulfill its contractual obligations, or is placed under an order5121
of rehabilitation or conservation by a court of competent5122
jurisdiction or under an order of supervision by the5123
superintendent.5124

       (E) The department shall adopt rules in accordance with5125
section 111.15 of the Revised Code governing long-term care5126
insurance purchased under this section. All or any portion of the 5127
premium charged the participants, dependents, and family members 5128
shall be paid in such manner or combination of manners as the 5129
department determines.5130

       Sec. 125.21.  The director of administrative services shall5131
process payroll information for the purpose of payment for 5132
personal services of state officials and employees on the basis of 5133
rates of pay determined by pertinent law, the director, or other5134
competent authority.5135

       Calculation of payrolls may be made after the conclusion of5136
each pay period based upon the amount of time served as certified5137
by the appropriate appointing authority. Payment for personal5138
service rendered by an official or employee during any pay period5139
shall be made no later than at the conclusion of the official's or 5140
employee's next succeeding pay period.5141

       The director of administrative services shall furnish to the 5142
auditor of statedirector of budget and management all necessary 5143
data for drawing state official and employee pay warrants and 5144
preparing earning statements. These data shall include the rate at 5145
which paid; the time for which paid, including overtime and any 5146
other adjustments affecting the official's or employee's gross 5147
pay; all taxes withheld, including, whenever practicable, 5148
year-to-date figures on all taxes withheld; the amount of 5149
contribution to the appropriate retirement system; any voluntary 5150
deductions made in accordance with authorizations filed by the 5151
official or employee; and whether a direct deposit is to be made 5152
in accordance with an authorization filed by the official or 5153
employee.5154

       Amounts deducted from the salaries or wages of all officials 5155
and employees shall be transferred to the payroll withholding 5156
fund, which is hereby created in the state treasury for the 5157
purpose of consolidating all such deductions made in any month. 5158
Payments from this fund shall be made at intervals for the 5159
intended purpose of the deduction or for refund where it is5160
determined that deductions were made in error.5161

       Sec. 126.07.  No contract, agreement, or obligation involving 5162
the expenditure of money chargeable to an appropriation, nor any 5163
resolution or order for the expenditure of money chargeable to an 5164
appropriation, shall be valid and enforceable unless the director 5165
of budget and management first certifies that there is a balance 5166
in the appropriation not already obligated to pay existing 5167
obligations, in an amount at least equal to the portion of the 5168
contract, agreement, obligation, resolution, or order to be5169
performed in the current fiscal year. Any written contract or 5170
agreement entered into by the state shall contain a clause stating 5171
that the obligations of the state are subject to this section.5172

       In order to make a payment from the state treasury, a state5173
agency shall first submit to the director all invoices, claims,5174
vouchers, and other evidentiary matter related to the payment. If 5175
the director approves payment to be made, the director shall 5176
submit the approval to the auditor of state for the drawing of5177
draw a warrant as provided in section 117.45126.35 of the Revised 5178
Code. The director shall not approve payment to be made if the 5179
director finds that there is not an unobligated balance in the 5180
appropriation for the payment, that the payment is not for a valid 5181
claim against the state that is legally due, or that insufficient 5182
evidentiary matter has been submitted. If the director does not 5183
approve payment, the director shall notify the agency of the 5184
reasons the director has not given approval.5185

       In approving payments to be made under this section, the5186
director, upon receipt of certification from the director of job 5187
and family services pursuant to section 4141.231 of the Revised 5188
Code, shall withhold from amounts otherwise payable to a person 5189
who is the subject of the director of jobs and family services'5190
certification, the amount certified to be due and unpaid to the5191
director of job and family services, and shall approve for payment 5192
to the director of job and family services, the amount withheld.5193

       Sec. 126.21.  (A) The director of budget and management shall 5194
do all of the following:5195

       (1) Keep all necessary accounting records;5196

       (2) Prescribe and maintain the accounting system of the state 5197
and establish appropriate accounting procedures and charts of 5198
accounts;5199

       (3) Establish procedures for the use of written, electronic,5200
optical, or other communications media for approving payment5201
vouchers;5202

       (4) Reconcile, in the case of any variation between the5203
amount of any appropriation and the aggregate amount of items of5204
the appropriation, with the advice and assistance of the state5205
agency affected by it and the legislative service commission,5206
totals so as to correspond in the aggregate with the total5207
appropriation. In the case of a conflict between the item and the5208
total of which it is a part, the item shall be considered the5209
intended appropriation.5210

       (5) Evaluate on an ongoing basis and, if necessary, recommend 5211
improvements to the internal controls used in state agencies;5212

       (6) Authorize the establishment of petty cash accounts. The5213
director of budget and management may withdraw approval for any5214
petty cash account and require the officer in charge to return to5215
the state treasury any unexpended balance shown by the officer's5216
accounts to be on hand. Any officer who is issued a warrant for5217
petty cash shall render a detailed account of the expenditures of5218
the petty cash and shall report when requested the balance of5219
petty cash on hand at any time.5220

       (7) Process orders, invoices, vouchers, claims, and payrolls5221
and prepare financial reports and statements;5222

       (8) Perform extensions, reviews, and compliance checks prior5223
to approving a payment as the director considers necessary;5224

       (9) Issue the official comprehensive annual financial report5225
of the state. The report shall cover all funds of the state5226
reporting entity and shall include basic financial statements and5227
required supplementary information prepared in accordance with5228
generally accepted accounting principles and other information as5229
the director provides. All state agencies, authorities,5230
institutions, offices, retirement systems, and other component5231
units of the state reporting entity as determined by the director5232
shall furnish the director whatever financial statements and other5233
information the director requests for the report, in the form, at5234
the times, covering the periods, and with the attestation the5235
director prescribes. The information for state institutions of5236
higher education, as defined in section 3345.011 of the Revised5237
Code, shall be submitted to the director by the Ohio board of5238
regents. The board shall establish a due date by which each such5239
institution shall submit the information to the board, but no such5240
date shall be later than one hundred twenty days after the end of5241
the state fiscal year unless a later date is approved by the5242
director.5243

       (B) In addition to the director's duties under division (A)5244
of this section, the director of budget and management may5245
establish and administer one or more state payment card programs5246
that permit or require state agencies to use a payment card to5247
purchase equipment, materials, supplies, or services in accordance5248
with guidelines issued by the director. The director may contract5249
with one or more vendors to provide the payment cards and payment5250
card services. State agencies may only participate in state5251
payment card programs that the director establishes pursuant to5252
this section.5253

       (C) In addition to the director's duties under divisions (A) 5254
and (B) of this section, the director may enter into any contract 5255
or agreement necessary for and incidental to the performance of 5256
the director's duties or the duties of the office of budget and 5257
management.5258

       Sec. 126.22.  The director of budget and management may:5259

       (A) Perform or contract for accounting services for and 5260
design and implement accounting systems with state agencies;5261

       (B) Provide other accounting services, including the 5262
preparation and submission of reports;5263

       (C) Change any accounting code appearing in appropriations 5264
acts of the general assembly.5265

       Sec. 117.45.        Sec. 126.35.  (A) The auditor of statedirector of 5266
budget and management shall draw warrants against the treasurer of 5267
state pursuant to all requests for payment that the director of 5268
budget and management has approved under section 126.07 of the 5269
Revised Code.5270

       (B) Unless the director of job and family services has5271
provided for the making of payments by electronic benefit 5272
transfer, if a financial institution and account have been 5273
designated by the participant or recipient, payment by the auditor 5274
of statedirector of budget and management to a participant in the 5275
Ohio works first program pursuant to Chapter 5107. of the Revised 5276
Code or a recipient of disability financial assistance pursuant to 5277
Chapter 5115. of the Revised Code shall be made by direct deposit 5278
to the account of the participant or recipient in the financial 5279
institution. Payment by the auditor of statedirector of budget 5280
and management to a recipient of benefits distributed through the 5281
medium of electronic benefit transfer pursuant to section 5101.33 5282
of the Revised Code shall be by electronic benefit transfer. 5283
Payment by the auditor of statedirector of budget and management5284
as compensation to an employee of the state who has, pursuant to 5285
section 124.151 of the Revised Code, designated a financial 5286
institution and account for the direct deposit of such payments 5287
shall be made by direct deposit to the account of the employee. 5288
Payment to any other payee who has designated a financial 5289
institution and account for the direct deposit of such payment may 5290
be made by direct deposit to the account of the payee in the 5291
financial institution as provided in section 9.37 of the Revised 5292
Code. The auditor of state shall contract with an authorized 5293
financial institution for the services necessary to make direct 5294
deposits or electronic benefit transfers under this division and 5295
draw lump sum warrants payable to that institution in the amount 5296
to be transferred. Accounts maintained by the auditor of state5297
director of budget and management or the auditor of state's5298
director's agent in a financial institution for the purpose of5299
effectuating payment by direct deposit or electronic benefit 5300
transfer shall be maintained in accordance with section 135.18 of 5301
the Revised Code.5302

       (C) All other payments from the state treasury shall be made 5303
by paper warrants or by direct deposit payable to the respective5304
payees. The auditor of statedirector of budget and management may 5305
mail the paper warrants to the respective payees or distribute 5306
them through other state agencies, whichever the auditor of state5307
director determines to be the better procedure.5308

       (D) If the average per transaction cost the auditor of state5309
director of budget and management incurs in making direct deposits 5310
for a state agency exceeds the average per transaction cost the 5311
auditor of statedirector incurs in drawing paper warrants for all 5312
public offices during the same period of time, the auditor of 5313
statedirector may certify the difference in cost and the number 5314
of direct deposits for the agency to the director of 5315
administrative services. The director of administrative services5316
shall reimburse the auditor of statedirector of budget and 5317
management for such additional costs and add the amount to the 5318
processing charge assessed upon the state agency.5319

       Sec. 117.46.        Sec. 126.36.  If the auditor of statedirector of 5320
budget and management is satisfied, by affidavit or otherwise, 5321
that any warrant on the state treasury drawn by himthe director5322
has been lost or destroyed prior to its presentation for payment, 5323
hethe director may issue to the proper person a replacement of5324
the lost or destroyed warrant; provided, that before issuing the5325
replacement, hethe director shall require that the person making 5326
application therefor execute a formal agreement to indemnify the 5327
state for any loss or damage sustained on account of the issuance 5328
of the replacement and the subsequent presentation and payment of 5329
the original. The form of the agreement shall be prepared by the5330
attorney general. The agreement when executed shall be filed with 5331
the auditor of statedirector. The treasurer of state shall not be5332
liable because of his payingthe payment of any replacement5333
warrant drawn under this section.5334

       Sec. 117.47.        Sec. 126.37.  (A) The auditor of statedirector of 5335
budget and management shall void any warrant hethe director draws 5336
on the state treasury pursuant to Chapter 5733. or 5747. of the 5337
Revised Code that is not presented for payment to the treasurer of 5338
state within two years after the date of issuance and shall void 5339
any other warrant hethe director draws on the state treasury that 5340
is not presented to the treasurer of state within ninety days 5341
after the date of issuance.5342

       (B) If a warrant voided pursuant to division (A) of this5343
section was drawn against an appropriation of the current fiscal5344
year and the holder of the voided warrant presents the warrant for 5345
reissuance, in the same fiscal year, to the state agency that made 5346
the payment originally, the agency shall prepare a voucher for the 5347
holder of the voided warrant, in the amount shown on the warrant 5348
that has been voided, against the same appropriation of the same 5349
fiscal year if the agency is satisfied that payment is proper.5350

       (C) If a warrant was drawn against an appropriation of the5351
first fiscal year of the fiscal biennium and voided pursuant to5352
division (A) of this section in either fiscal year of the biennium 5353
and if the holder of the voided warrant presents the warrant for 5354
reissuance, in the second fiscal year of the biennium, to the 5355
state agency that made the payment originally, the agency shall 5356
prepare a voucher for the holder of the voided warrant, in the 5357
amount shown on the warrant that has been voided, against funds 5358
transferred to the agency by the director of budget and management5359
pursuant to section 131.33 of the Revised Code, if the agency is 5360
satisfied that payment is proper. If no such funds are available 5361
for transfer, the agency shall prepare the voucher against any 5362
unexpended appropriations of the current fiscal year available to 5363
it.5364

       (D) If a warrant was drawn against an appropriation and,5365
during the same biennium, was voided pursuant to division (A) of5366
this section, and if, after that biennium, the holder of the5367
voided warrant presents the warrant for reissuance to the state5368
agency that made the payment originally, the agency shall prepare5369
a voucher for the holder of the voided warrant, in the amount5370
shown on the warrant that has been voided, against any5371
appropriation of the current fiscal year made to the agency if the 5372
agency is satisfied that payment is proper.5373

       (E) If a warrant voided pursuant to division (A) of this5374
section was drawn against an appropriation of a previous fiscal5375
year and voided after that fiscal biennium and if the holder of5376
the voided warrant presents the warrant for reissuance to the5377
state agency that made the payment originally, the agency shall5378
forward the warrant to the director of budget and management with5379
a request for reissuance. The director shall make payment to the5380
holder of the voided warrant, in the amount shown on the warrant5381
that has been voided, against an appropriation of the current5382
fiscal year made to the director of budget and management for the5383
reissuance of voided warrants, if the director of budget and5384
management is satisfied that reissuance of the warrant is proper.5385

       Sec. 117.48.        Sec. 126.38.  The auditor of statedirector of budget 5386
and management shall furnish an earnings statement with each pay 5387
warrant issued to a state employee paid on a payroll voucher. The5388
statement shall include a summary of the earnings information 5389
provided to the auditor of statedirector pursuant to section 5390
125.21 of the Revised Code.5391

       Sec. 131.01.  As used in Chapters 113., 117., 123., 124.,5392
125., 126., 127., and 131. of the Revised Code, and any statute5393
that uses the terms in connection with state accounting or5394
budgeting:5395

       (A) "Account" means any record, element, or summary in which5396
financial transactions are identified and recorded as debit or5397
credit transactions in order to summarize items of a similar5398
nature or classification.5399

       (B) "Accounting procedure" means the arrangement of all5400
processes which discover, record, and summarize financial5401
information to produce financial statements and reports and to5402
provide internal control.5403

       (C) "Accounting system" means the total structure of records5404
and procedures which discover, record, classify, and report5405
information on the financial position and operations of a5406
governmental unit or any of its funds and organizational5407
components.5408

       (D) "Allocation" means a portion of an appropriation which is5409
designated for expenditure by specific organizational units or for5410
special purposes, activities, or objects that do not relate to a5411
period of time.5412

       (E) "Allotment" means all or part of an appropriation which5413
may be encumbered or expended within a specific period of time.5414

       (F) "Appropriation" means an authorization granted by the5415
general assembly to make expenditures and to incur obligations for5416
specific purposes.5417

       (G) "Assets" means resources owned, controlled, or otherwise5418
used or held by the state which have monetary value.5419

       (H) "Budget" means the plan of financial operation embodying5420
an estimate of proposed expenditures and obligations for a given5421
period and the proposed means of financing them.5422

       (I) "Direct deposit" is a form of electronic funds transfer5423
in which money is electronically deposited into the account of a5424
person or entity at a financial institution.5425

       (J) "Disbursement" means a payment made for any purpose.5426

       (K) "Electronic benefit transfer" means the electronic5427
delivery of benefits through automated teller machines, point of5428
sale terminals, or other electronic media pursuant to section5429
5101.33 of the Revised Code.5430

       (L) "Electronic funds transfer" means the electronic movement5431
of funds via automated clearing house or wire transfer.5432

       (M) "Encumbrancing document" means a document reserving all5433
or part of an appropriation.5434

       (N) "Expenditure" means a reduction of the balance of an5435
appropriation after legal requirements have been met.5436

       (O) "Fund" means an independent fiscal and accounting entity5437
with a self-balancing set of accounts recording cash or other5438
resources, together with all related liabilities, obligations,5439
reserves, and fund balances which are segregated for the purpose5440
of carrying on specific activities or attaining certain objectives5441
in accordance with special rules, restrictions, or limitations.5442

       (P) "Lapse" means the automatic termination of an5443
appropriation at the end of the fiscal period for which it was5444
appropriated.5445

       (Q) "Reappropriation" means an appropriation of a previous5446
appropriation that is continued in force in a succeeding5447
appropriation period. "Reappropriation" shall be equated with and5448
incorporated in the term "appropriation."5449

       (R) "Voucher" means the document used to transmit a claim for5450
payment and evidentiary matter related to the claim.5451

       (S) "Warrant" means an order drawn upon the treasurer of5452
state by the auditor of statedirector of budget and management5453
directing the treasurer of state to pay a specified amount, 5454
including an order to make a lump-sum payment to a financial 5455
institution for the transfer of funds by direct deposit or the 5456
drawdown of funds by electronic benefit transfer, and the 5457
resulting electronic transfer to or by the ultimate payees.5458

       The terms defined in this section shall be used, on all5459
accounting forms, reports, formal rules, and budget requests5460
produced by a state agency, only as defined in this section.5461

       Sec. 131.02. (A) WheneverExcept as otherwise provided in 5462
section 4123.37 and division (J) of section 4123.511 of the 5463
Revised Code, whenever any amount is payable to the state, the 5464
officer, employee, or agent responsible for administering the law 5465
under which the amount is payable shall immediately proceed to5466
collect the amount or cause the amount to be collected and shall5467
pay the amount into the state treasury or into the appropriate 5468
custodial fund in the manner set forth pursuant to section 113.08 5469
of the Revised Code. Except as otherwise provided in this 5470
division, if the amount is not paid within forty-five days after 5471
payment is due, the officer, employee, or agent shall certify the 5472
amount due to the attorney general, in the form and manner 5473
prescribed by the attorney general, and notify the director of 5474
budget and management thereof. In the case of an amount payable by 5475
a student enrolled in a state institution of higher education, the 5476
amount shall be certified within the later of forty-five days 5477
after the amount is due or the tenth day after the beginning of 5478
the next academic semester, quarter, or other session following 5479
the session for which the payment is payable. The attorney general 5480
may assess the collection cost to the amount certified in such 5481
manner and amount as prescribed by the attorney general.5482

       For the purposes of this section, the attorney general and 5483
the officer, employee, or agent responsible for administering the 5484
law under which the amount is payable shall agree on the time a 5485
payment is due, and that agreed upon time shall be one of the 5486
following times:5487

        (1) If a law, including an administrative rule, of this state 5488
prescribes the time a payment is required to be made or reported, 5489
when the payment is required by that law to be paid or reported.5490

        (2) If the payment is for services rendered, when the 5491
rendering of the services is completed.5492

        (3) If the payment is reimbursement for a loss, when the loss 5493
is incurred.5494

        (4) In the case of a fine or penalty for which a law or 5495
administrative rule does not prescribe a time for payment, when 5496
the fine or penalty is first assessed.5497

        (5) If the payment arises from a legal finding, judgment, or 5498
adjudication order, when the finding, judgment, or order is 5499
rendered or issued.5500

        (6) If the payment arises from an overpayment of money by the 5501
state to another person, when the overpayment is discovered.5502

        (7) The date on which the amount for which an individual is 5503
personally liable under section 5735.35, section 5739.33, or 5504
division (G) of section 5747.07 of the Revised Code is determined.5505

        (8) Upon proof of claim being filed in a bankruptcy case.5506

       (9) Any other appropriate time determined by the attorney 5507
general and the officer, employee, or agent responsible for 5508
administering the law under which the amount is payable on the 5509
basis of statutory requirements or ordinary business processes of 5510
the state agency to which the payment is owed.5511

       (B)(1) The attorney general shall give immediate notice by5512
mail or otherwise to the party indebted of the nature and amount5513
of the indebtedness.5514

       (2) If the amount payable to this state arises from a tax5515
levied under Chapter 5733., 5739., 5741., or 5747. of the Revised5516
Code, the notice also shall specify all of the following:5517

       (a) The assessment or case number;5518

       (b) The tax pursuant to which the assessment is made;5519

       (c) The reason for the liability, including, if applicable,5520
that a penalty or interest is due;5521

       (d) An explanation of how and when interest will be added to5522
the amount assessed;5523

       (e) That the attorney general and tax commissioner, acting5524
together, have the authority, but are not required, to compromise5525
the claim and accept payment over a reasonable time, if such5526
actions are in the best interest of the state.5527

       (C) The attorney general shall collect the claim or secure a5528
judgment and issue an execution for its collection.5529

       (D) Each claim shall bear interest, from the day on which the5530
claim became due, at the rate per annum required by section 5531
5703.47 of the Revised Code.5532

       (E) The attorney general and the chief officer of the agency5533
reporting a claim, acting together, may do any of the following if 5534
such action is in the best interests of the state:5535

       (1) Compromise the claim;5536

       (2) Extend for a reasonable period the time for payment of5537
the claim by agreeing to accept monthly or other periodic5538
payments. The agreement may require security for payment of the5539
claim.5540

       (3) Add fees to recover the cost of processing checks or 5541
other draft instruments returned for insufficient funds and the 5542
cost of providing electronic payment options.5543

       (F)(1) Except as provided in division (F)(2) of this section, 5544
if the attorney general finds, after investigation, that any claim 5545
due and owing to the state is uncollectible, the attorney general, 5546
with the consent of the chief officer of the agency reporting the 5547
claim, may do the following:5548

        (a) Sell, convey, or otherwise transfer the claim to one or 5549
more private entities for collection;5550

        (b) Cancel the claim or cause it to be cancelledcanceled.5551

        (2) The attorney general shall cancel or cause to be 5552
cancelledcanceled an unsatisfied claim on the date that is forty 5553
years after the date the claim is certified.5554

       (3) If information contained in a claim that is sold, 5555
conveyed, or transferred to a private entity pursuant to this 5556
section is confidential pursuant to federal law or a section of 5557
the Revised Code that implements a federal law governing 5558
confidentiality, such information remains subject to that law 5559
during and following the sale, conveyance, or transfer.5560

       Sec. 131.022. (A) As used in this section:5561

        (1) "Final overdue claim" means a claim that has been 5562
certified to the attorney general under section 131.02 of the 5563
Revised Code, that has been final for at least one year, and for 5564
which no arrangements have been made for the payment of the claim 5565
or, if arrangements for the payment of the claim have been made, 5566
the person owing the claim has failed to comply with the terms of 5567
the arrangement for more than thirty days.5568

        "Final overdue claim" includes collection costs incurred with 5569
respect to the claim that is the basis of the final overdue claim 5570
and assessed by the attorney general under division (A) of section 5571
131.02 of the Revised Code, interest accreting to the claim under 5572
division (D) of that section, and fees added under division (E)(3) 5573
of that section.5574

        (2) "Final" means a claim has been finalized under the law 5575
providing for the imposition or determination of the amount due, 5576
and any time provided for appeal of the amount, legality, or 5577
validity of the claim has expired without an appeal having been 5578
filed in the manner provided by law. "Final" includes, but is not 5579
limited to, a final determination of the tax commissioner for 5580
which the time for appeal has expired without a notice of appeal 5581
having been filed.5582

        (B) If a claim is certified to the attorney general under 5583
section 131.02 of the Revised Code, at any time after the claim is 5584
a final overdue claim, the attorney general may, subject to the 5585
approval of the controlling board, sell the claim to any person 5586
through a competitive process.5587

        (C) The attorney general may consolidate any number of final 5588
overdue claims for sale under this section.5589

        (D) Not less than sixty days before first offering a final 5590
overdue claim for sale, the attorney general shall provide written 5591
notice, by ordinary mail, to the person owing the claim at that 5592
person's last known mailing address. The notice shall state the 5593
following:5594

        (1) The nature and amount of the claim;5595

        (2) The manner in which the person may contact the office of 5596
the attorney general to arrange terms for payment of the claim;5597

        (3) That if the person does not contact the office of the 5598
attorney general within sixty days after the date the notice is 5599
issued and arrange terms of payment of the claim all of the 5600
following apply:5601

        (a) The attorney general will offer the claim for sale to a 5602
private party for collection by that party by any legal means;5603

        (b) The person is deemed to be denied any right to seek and 5604
obtain a refund of any amount from which the claim arises if the 5605
applicable law otherwise allows for a refund of that nature;5606

        (c) Except as provided in division (I) of this section, the 5607
person is deemed to waive any right the person may have to 5608
confidentiality of information regarding the claim to the extent 5609
confidentiality is provided under any other section of the Revised 5610
Code.5611

        (E) Upon the sale of a final overdue claim under this 5612
section, the claim becomes the property of the purchaser, and the 5613
purchaser may sell or otherwise transfer the claim to any other 5614
person or otherwise dispose of the claim. The owner of the claim 5615
is entitled to all proceeds from the collection of the claim. 5616
Purchasers or transferees of a final overdue claim are subject to 5617
any applicable laws governing collection of debts of the kind 5618
represented by the claim.5619

        (F) Upon the sale or transfer of a final overdue claim under 5620
this section, no refund shall be issued or paid to the person 5621
owing the claim for any part of the amount from which the claim 5622
arises.5623

        (G) Notwithstanding any other section of the Revised Code, 5624
the attorney general, solely for the purpose of effecting the sale 5625
or transfer of a final overdue claim under this section, may 5626
disclose information about the person owing the claim that 5627
otherwise would be confidential under a section of the Revised 5628
Code, and the person shall have no right of action against that 5629
disclosure to the extent a right of that nature is available under 5630
that section.5631

        (H) The authority granted under this section is supplemental 5632
to the authority granted under section 131.02 of the Revised Code.5633

       (I) If information contained in a claim that is sold, 5634
conveyed, or transferred to a private entity pursuant to this 5635
section is confidential pursuant to federal law or a section of 5636
the Revised Code that implements a federal law governing 5637
confidentiality, such information remains subject to that law 5638
during and following the sale, conveyance, or transfer.5639

       Sec. 131.33.  No state agency shall incur an obligation which 5640
exceeds the agency's current appropriation authority. Unexpended 5641
balances of appropriations shall, at the close of the period for 5642
which the appropriations are made, revert to the funds from which 5643
the appropriations were made, except that the director of budget 5644
and management shall transfer such unexpended balances from the 5645
first fiscal year to the second fiscal year of an agency's 5646
appropriations to the extent necessary for voided warrants to be 5647
reissued pursuant to division (C) of section 117.47126.37 of the 5648
Revised Code.5649

       Except as provided in this section, appropriations made to a 5650
specific fiscal year shall be expended only to pay liabilities5651
incurred within that fiscal year.5652

       All payrolls shall be charged to the allotments of the fiscal 5653
quarters in which the applicable payroll vouchers are certified by 5654
the director of budget and management in accordance with section 5655
126.07 of the Revised Code. As used in this section, "payrolls" 5656
means any payment made in accordance with section 125.21 of the 5657
Revised Code.5658

       Legal liabilities from prior fiscal years for which there is 5659
no reappropriation authority shall be discharged from the5660
unencumbered balances of current appropriations.5661

       Sec. 133.01.  As used in this chapter, in sections 9.95,5662
9.96, and 2151.655 of the Revised Code, in other sections of the5663
Revised Code that make reference to this chapter unless the5664
context does not permit, and in related proceedings, unless5665
otherwise expressly provided:5666

       (A) "Acquisition" as applied to real or personal property5667
includes, among other forms of acquisition, acquisition by5668
exercise of a purchase option, and acquisition of interests in5669
property, including, without limitation, easements and5670
rights-of-way, and leasehold and other lease interests initially5671
extending or extendable for a period of at least sixty months.5672

       (B) "Anticipatory securities" means securities, including5673
notes, issued in anticipation of the issuance of other securities.5674

       (C) "Board of elections" means the county board of elections5675
of the county in which the subdivision is located. If the5676
subdivision is located in more than one county, "board of5677
elections" means the county board of elections of the county that5678
contains the largest portion of the population of the subdivision5679
or that otherwise has jurisdiction in practice over and5680
customarily handles election matters relating to the subdivision.5681

       (D) "Bond retirement fund" means the bond retirement fund5682
provided for in section 5705.09 of the Revised Code, and also5683
means a sinking fund or any other special fund, regardless of the5684
name applied to it, established by or pursuant to law or the5685
proceedings for the payment of debt charges. Provision may be made 5686
in the applicable proceedings for the establishment in a bond5687
retirement fund of separate accounts relating to debt charges on5688
particular securities, or on securities payable from the same or5689
common sources, and for the application of moneys in those5690
accounts only to specified debt charges on specified securities or5691
categories of securities. Subject to law and any provisions in the 5692
applicable proceedings, moneys in a bond retirement fund or5693
separate account in a bond retirement fund may be transferred to5694
other funds and accounts.5695

       (E) "Capitalized interest" means all or a portion of the5696
interest payable on securities from their date to a date stated or5697
provided for in the applicable legislation, which interest is to5698
be paid from the proceeds of the securities.5699

       (F) "Chapter 133. securities" means securities authorized by5700
or issued pursuant to or in accordance with this chapter.5701

       (G) "County auditor" means the county auditor of the county5702
in which the subdivision is located. If the subdivision is located 5703
in more than one county, "county auditor" means the county auditor 5704
of the county that contains the highest amount of the tax5705
valuation of the subdivision or that otherwise has jurisdiction in5706
practice over and customarily handles property tax matters5707
relating to the subdivision. In the case of a county that has5708
adopted a charter, "county auditor" means the officer who5709
generally has the duties and functions provided in the Revised5710
Code for a county auditor.5711

       (H) "Credit enhancement facilities" means letters of credit,5712
lines of credit, stand-by, contingent, or firm securities purchase5713
agreements, insurance, or surety arrangements, guarantees, and5714
other arrangements that provide for direct or contingent payment5715
of debt charges, for security or additional security in the event5716
of nonpayment or default in respect of securities, or for making5717
payment of debt charges to and at the option and on demand of5718
securities holders or at the option of the issuer or upon certain5719
conditions occurring under put or similar arrangements, or for5720
otherwise supporting the credit or liquidity of the securities,5721
and includes credit, reimbursement, marketing, remarketing,5722
indexing, carrying, interest rate hedge, and subrogation5723
agreements, and other agreements and arrangements for payment and5724
reimbursement of the person providing the credit enhancement5725
facility and the security for that payment and reimbursement.5726

       (I) "Current operating expenses" or "current expenses" means5727
the lawful expenditures of a subdivision, except those for5728
permanent improvements and for payments of debt charges of the5729
subdivision.5730

       (J) "Debt charges" means the principal, including any5731
mandatory sinking fund deposits and mandatory redemption payments,5732
interest, and any redemption premium, payable on securities as5733
those payments come due and are payable. The use of "debt charges" 5734
for this purpose does not imply that any particular securities 5735
constitute debt within the meaning of the Ohio Constitution or 5736
other laws.5737

       (K) "Financing costs" means all costs and expenses relating5738
to the authorization, including any required election, issuance,5739
sale, delivery, authentication, deposit, custody, clearing,5740
registration, transfer, exchange, fractionalization, replacement,5741
payment, and servicing of securities, including, without5742
limitation, costs and expenses for or relating to publication and5743
printing, postage, delivery, preliminary and final official5744
statements, offering circulars, and informational statements,5745
travel and transportation, underwriters, placement agents,5746
investment bankers, paying agents, registrars, authenticating5747
agents, remarketing agents, custodians, clearing agencies or5748
corporations, securities depositories, financial advisory5749
services, certifications, audits, federal or state regulatory5750
agencies, accounting and computation services, legal services and5751
obtaining approving legal opinions and other legal opinions,5752
credit ratings, redemption premiums, and credit enhancement5753
facilities. Financing costs may be paid from any moneys available5754
for the purpose, including, unless otherwise provided in the5755
proceedings, from the proceeds of the securities to which they5756
relate and, as to future financing costs, from the same sources5757
from which debt charges on the securities are paid and as though5758
debt charges.5759

       (L) "Fiscal officer" means the following, or, in the case of5760
absence or vacancy in the office, a deputy or assistant authorized5761
by law or charter to act in the place of the named officer, or if5762
there is no such authorization then the deputy or assistant5763
authorized by legislation to act in the place of the named officer5764
for purposes of this chapter, in the case of the following5765
subdivisions:5766

       (1) A county, the county auditor;5767

       (2) A municipal corporation, the city auditor or village5768
clerk or clerk-treasurer, or the officer who, by virtue of a5769
charter, has the duties and functions provided in the Revised Code5770
for the city auditor or village clerk or clerk-treasurer;5771

       (3) A school district, the treasurer of the board of5772
education;5773

       (4) A regional water and sewer district, the secretary of the 5774
board of trustees;5775

       (5) A joint township hospital district, the treasurer of the5776
district;5777

       (6) A joint ambulance district, the clerk of the board of5778
trustees;5779

       (7) A joint recreation district, the person designated5780
pursuant to section 755.15 of the Revised Code;5781

       (8) A detention facility district or a district organized5782
under section 2151.65 of the Revised Code or a combined district5783
organized under sections 2152.41 and 2151.65 of the Revised Code,5784
the county auditor of the county designated by law to act as the5785
auditor of the district;5786

       (9) A township, a fire district organized under division (C)5787
of section 505.37 of the Revised Code, or a township police5788
district, the fiscal officer of the township;5789

       (10) A joint fire district, the clerk of the board of5790
trustees of that district;5791

       (11) A regional or county library district, the person5792
responsible for the financial affairs of that district;5793

       (12) A joint solid waste management district, the fiscal5794
officer appointed by the board of directors of the district under5795
section 343.01 of the Revised Code;5796

       (13) A joint emergency medical services district, the person5797
appointed as fiscal officer pursuant to division (D) of section5798
307.053 of the Revised Code;5799

       (14) A fire and ambulance district, the person appointed as5800
fiscal officer under division (B) of section 505.375 of the5801
Revised Code;5802

       (15) A subdivision described in division (MM)(17) of this5803
section, the officer who is designated by law as or performs the5804
functions of its chief fiscal officer.5805

       (M) "Fiscal year" has the same meaning as in section 9.34 of5806
the Revised Code.5807

       (N) "Fractionalized interests in public obligations" means5808
participations, certificates of participation, shares, or other5809
instruments or agreements, separate from the public obligations5810
themselves, evidencing ownership of interests in public5811
obligations or of rights to receive payments of, or on account of,5812
principal or interest or their equivalents payable by or on behalf5813
of an obligor pursuant to public obligations.5814

       (O) "Fully registered securities" means securities in5815
certificated or uncertificated form, registered as to both5816
principal and interest in the name of the owner.5817

       (P) "Fund" means to provide for the payment of debt charges5818
and expenses related to that payment at or prior to retirement by5819
purchase, call for redemption, payment at maturity, or otherwise.5820

       (Q) "General obligation" means securities to the payment of5821
debt charges on which the full faith and credit and the general5822
property taxing power, including taxes within the tax limitation5823
if available to the subdivision, of the subdivision are pledged.5824

       (R) "Interest" or "interest equivalent" means those payments5825
or portions of payments, however denominated, that constitute or5826
represent consideration for forbearing the collection of money, or5827
for deferring the receipt of payment of money to a future time.5828

       (S) "Internal Revenue Code" means the "Internal Revenue Code5829
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1 et seq., as amended, and5830
includes any laws of the United States providing for application5831
of that code.5832

       (T) "Issuer" means any public issuer and any nonprofit5833
corporation authorized to issue securities for or on behalf of any5834
public issuer.5835

       (U) "Legislation" means an ordinance or resolution passed by5836
a majority affirmative vote of the then members of the taxing5837
authority unless a different vote is required by charter5838
provisions governing the passage of the particular legislation by5839
the taxing authority.5840

       (V) "Mandatory sinking fund redemption requirements" means5841
amounts required by proceedings to be deposited in a bond5842
retirement fund for the purpose of paying in any year or fiscal5843
year by mandatory redemption prior to stated maturity the5844
principal of securities that is due and payable, except for5845
mandatory prior redemption requirements as provided in those5846
proceedings, in a subsequent year or fiscal year.5847

       (W) "Mandatory sinking fund requirements" means amounts5848
required by proceedings to be deposited in a year or fiscal year5849
in a bond retirement fund for the purpose of paying the principal5850
of securities that is due and payable in a subsequent year or5851
fiscal year.5852

       (X) "Net indebtedness" has the same meaning as in division5853
(A) of section 133.04 of the Revised Code.5854

       (Y) "Obligor," in the case of securities or fractionalized5855
interests in public obligations issued by another person the debt5856
charges or their equivalents on which are payable from payments5857
made by a public issuer, means that public issuer.5858

       (Z) "One purpose" relating to permanent improvements means5859
any one permanent improvement or group or category of permanent5860
improvements for the same utility, enterprise, system, or project,5861
development or redevelopment project, or for or devoted to the5862
same general purpose, function, or use or for which5863
self-supporting securities, based on the same or different sources5864
of revenues, may be issued or for which special assessments may be5865
levied by a single ordinance or resolution. "One purpose"5866
includes, but is not limited to, in any case any off-street5867
parking facilities relating to another permanent improvement, and:5868

       (1) Any number of roads, highways, streets, bridges,5869
sidewalks, and viaducts;5870

       (2) Any number of off-street parking facilities;5871

       (3) In the case of a county, any number of permanent5872
improvements for courthouse, jail, county offices, and other5873
county buildings, and related facilities;5874

       (4) In the case of a school district, any number of5875
facilities and buildings for school district purposes, and related5876
facilities.5877

       (AA) "Outstanding," referring to securities, means securities 5878
that have been issued, delivered, and paid for, except any of the 5879
following:5880

       (1) Securities canceled upon surrender, exchange, or5881
transfer, or upon payment or redemption;5882

       (2) Securities in replacement of which or in exchange for5883
which other securities have been issued;5884

       (3) Securities for the payment, or redemption or purchase for 5885
cancellation prior to maturity, of which sufficient moneys or5886
investments, in accordance with the applicable legislation or5887
other proceedings or any applicable law, by mandatory sinking fund5888
redemption requirements, mandatory sinking fund requirements, or5889
otherwise, have been deposited, and credited for the purpose in a5890
bond retirement fund or with a trustee or paying or escrow agent,5891
whether at or prior to their maturity or redemption, and, in the5892
case of securities to be redeemed prior to their stated maturity,5893
notice of redemption has been given or satisfactory arrangements5894
have been made for giving notice of that redemption, or waiver of5895
that notice by or on behalf of the affected security holders has5896
been filed with the subdivision or its agent for the purpose.5897

       (BB) "Paying agent" means the one or more banks, trust5898
companies, or other financial institutions or qualified persons,5899
including an appropriate office or officer of the subdivision,5900
designated as a paying agent or place of payment of debt charges5901
on the particular securities.5902

       (CC) "Permanent improvement" or "improvement" means any5903
property, asset, or improvement certified by the fiscal officer,5904
which certification is conclusive, as having an estimated life or5905
period of usefulness of five years or more, and includes, but is5906
not limited to, real estate, buildings, and personal property and5907
interests in real estate, buildings, and personal property,5908
equipment, furnishings, and site improvements, and reconstruction,5909
rehabilitation, renovation, installation, improvement,5910
enlargement, and extension of property, assets, or improvements so5911
certified as having an estimated life or period of usefulness of5912
five years or more. The acquisition of all the stock ownership of5913
a corporation is the acquisition of a permanent improvement to the5914
extent that the value of that stock is represented by permanent5915
improvements. A permanent improvement for parking, highway, road,5916
and street purposes includes resurfacing, but does not include5917
ordinary repair.5918

       (DD) "Person" has the same meaning as in section 1.59 of the5919
Revised Code and also includes any federal, state, interstate,5920
regional, or local governmental agency, any subdivision, and any5921
combination of those persons.5922

       (EE) "Proceedings" means the legislation, certifications,5923
notices, orders, sale proceedings, trust agreement or indenture,5924
mortgage, lease, lease-purchase agreement, assignment, credit5925
enhancement facility agreements, and other agreements,5926
instruments, and documents, as amended and supplemented, and any5927
election proceedings, authorizing, or providing for the terms and5928
conditions applicable to, or providing for the security or sale or5929
award of, public obligations, and includes the provisions set5930
forth or incorporated in those public obligations and proceedings.5931

       (FF) "Public issuer" means any of the following that is5932
authorized by law to issue securities or enter into public5933
obligations:5934

       (1) The state, including an agency, commission, officer,5935
institution, board, authority, or other instrumentality of the5936
state;5937

       (2) A taxing authority, subdivision, district, or other local 5938
public or governmental entity, and any combination or consortium, 5939
or public division, district, commission, authority, department, 5940
board, officer, or institution, thereof;5941

       (3) Any other body corporate and politic, or other public5942
entity.5943

       (GG) "Public obligations" means both of the following:5944

       (1) Securities;5945

       (2) Obligations of a public issuer to make payments under5946
installment sale, lease, lease purchase, or similar agreements,5947
which obligations bear interest or interest equivalent.5948

       (HH) "Refund" means to fund and retire outstanding5949
securities, including advance refunding with or without payment or5950
redemption prior to maturity.5951

       (II) "Register" means the books kept and maintained by the5952
registrar for registration, exchange, and transfer of registered5953
securities.5954

       (JJ) "Registrar" means the person responsible for keeping the 5955
register for the particular registered securities, designated by 5956
or pursuant to the proceedings.5957

       (KK) "Securities" means bonds, notes, certificates of5958
indebtedness, commercial paper, and other instruments in writing,5959
including, unless the context does not admit, anticipatory5960
securities, issued by an issuer to evidence its obligation to5961
repay money borrowed, or to pay interest, by, or to pay at any5962
future time other money obligations of, the issuer of the5963
securities, but not including public obligations described in5964
division (GG)(2) of this section.5965

       (LL) "Self-supporting securities" means securities or5966
portions of securities issued for the purpose of paying costs of5967
permanent improvements to the extent that receipts of the5968
subdivision, other than the proceeds of taxes levied by that5969
subdivision, derived from or with respect to the improvements or5970
the operation of the improvements being financed, or the5971
enterprise, system, project, or category of improvements of which5972
the improvements being financed are part, are estimated by the5973
fiscal officer to be sufficient to pay the current expenses of5974
that operation or of those improvements or enterprise, system,5975
project, or categories of improvements and the debt charges5976
payable from those receipts on securities issued for the purpose.5977
Until such time as the improvements or increases in rates and5978
charges have been in operation or effect for a period of at least5979
six months, the receipts therefrom, for purposes of this5980
definition, shall be those estimated by the fiscal officer, except5981
that those receipts may include, without limitation, payments made5982
and to be made to the subdivision under leases or agreements in5983
effect at the time the estimate is made. In the case of an5984
operation, improvements, or enterprise, system, project, or5985
category of improvements without at least a six-month history of5986
receipts, the estimate of receipts by the fiscal officer, other5987
than those to be derived under leases and agreements then in5988
effect, shall be confirmed by the taxing authority.5989

       (MM) "Subdivision" means any of the following:5990

       (1) A county, including a county that has adopted a charter5991
under Article X, Ohio Constitution;5992

       (2) A municipal corporation, including a municipal5993
corporation that has adopted a charter under Article XVIII, Ohio5994
Constitution;5995

       (3) A school district;5996

       (4) A regional water and sewer district organized under5997
Chapter 6119. of the Revised Code;5998

       (5) A joint township hospital district organized under5999
section 513.07 of the Revised Code;6000

       (6) A joint ambulance district organized under section 505.71 6001
of the Revised Code;6002

       (7) A joint recreation district organized under division (C)6003
of section 755.14 of the Revised Code;6004

       (8) A detention facility district organized under section6005
2152.41, a district organized under section 2151.65, or a combined6006
district organized under sections 2152.41 and 2151.65 of the6007
Revised Code;6008

       (9) A township police district organized under section 505.48 6009
of the Revised Code;6010

       (10) A township;6011

       (11) A joint fire district organized under section 505.371 of 6012
the Revised Code;6013

       (12) A county library district created under section 3375.196014
or a regional library district created under section 3375.28 of6015
the Revised Code;6016

       (13) A joint solid waste management district organized under6017
section 343.01 or 343.012 of the Revised Code;6018

       (14) A joint emergency medical services district organized6019
under section 307.052 of the Revised Code;6020

       (15) A fire and ambulance district organized under section6021
505.375 of the Revised Code;6022

       (16) A fire district organized under division (C) of section6023
505.37 of the Revised Code;6024

       (17) Any other political subdivision or taxing district or6025
other local public body or agency authorized by this chapter or6026
other laws to issue Chapter 133. securities.6027

       (NN) "Taxing authority" means in the case of the following6028
subdivisions:6029

       (1) A county, a county library district, or a regional6030
library district, the board or boards of county commissioners, or6031
other legislative authority of a county that has adopted a charter6032
under Article X, Ohio Constitution, but with respect to such a6033
library district acting solely as agent for the board of trustees6034
of that district;6035

       (2) A municipal corporation, the legislative authority;6036

       (3) A school district, the board of education;6037

       (4) A regional water and sewer district, a joint ambulance6038
district, a joint recreation district, a fire and ambulance6039
district, or a joint fire district, the board of trustees of the6040
district;6041

       (5) A joint township hospital district, the joint township6042
hospital board;6043

       (6) A detention facility district or a district organized6044
under section 2151.65 of the Revised Code, a combined district6045
organized under sections 2152.41 and 2151.65 of the Revised Code,6046
or a joint emergency medical services district, the joint board of6047
county commissioners;6048

       (7) A township, a fire district organized under division (C)6049
of section 505.37 of the Revised Code, or a township police6050
district, the board of township trustees;6051

       (8) A joint solid waste management district organized under6052
section 343.01 or 343.012 of the Revised Code, the board of6053
directors of the district;6054

       (9) A subdivision described in division (MM)(17) of this6055
section, the legislative or governing body or official.6056

       (OO) "Tax limitation" means the "ten-mill limitation" as6057
defined in section 5705.02 of the Revised Code without diminution6058
by reason of section 5705.313 of the Revised Code or otherwise,6059
or, in the case of a municipal corporation or county with a6060
different charter limitation on property taxes levied to pay debt6061
charges on unvoted securities, that charter limitation. Those6062
limitations shall be respectively referred to as the "ten-mill6063
limitation" and the "charter tax limitation."6064

       (PP) "Tax valuation" means the aggregate of the valuations of 6065
property subject to ad valorem property taxation by the6066
subdivision on the real property, personal property, and public6067
utility property tax lists and duplicates most recently certified6068
for collection, and shall be calculated without deductions of the6069
valuations of otherwise taxable property exempt in whole or in6070
part from taxation by reason of exemptions of certain amounts of6071
taxable value under division (C) of section 5709.01 or section6072
323.152 of the Revised Code, or similar laws now or in the future6073
in effect.6074

       For purposes of section 133.06 of the Revised Code, "tax 6075
valuation" shall not include the valuation of tangible personal 6076
property used in business, telephone or telegraph property, 6077
interexchange telecommunications company property, or personal 6078
property owned or leased by a railroad company and used in 6079
railroad operations listed under or described in section 5711.22, 6080
division (B) or (F) of section 5727.111, or section 5727.12 of the 6081
Revised Code. 6082

       (QQ) "Year" means the calendar year.6083

       (RR) "Administrative agent," "agent," "commercial paper,"6084
"floating rate interest structure," "indexing agent," "interest 6085
rate hedge," "interest rate period," "put arrangement," and 6086
"remarketing agent" have the same meanings as in section 9.98 of 6087
the Revised Code.6088

       (SS) "Sales tax supported" means obligations to the payment6089
of debt charges on which an additional sales tax or additional6090
sales taxes have been pledged by the taxing authority of a county6091
pursuant to section 133.081 of the Revised Code.6092

       Sec. 133.04.  (A) As used in this chapter, "net indebtedness" 6093
means, as determined pursuant to this section, the principal 6094
amount of the outstanding securities of a subdivision less the 6095
amount held in a bond retirement fund to the extent such amount is 6096
not taken into account in determining the principal amount 6097
outstanding under division (AA) of section 133.01 of the Revised 6098
Code. For purposes of this definition, the principal amount of 6099
outstanding securities includes the principal amount of6100
outstanding securities of another subdivision apportioned to the6101
subdivision as a result of acquisition of territory, and excludes6102
the principal amount of outstanding securities of the subdivision6103
apportioned to another subdivision as a result of loss of6104
territory and the payment or reimbursement obligations of the6105
subdivision under credit enhancement facilities relating to6106
outstanding securities.6107

       (B) In calculating the net indebtedness of a subdivision,6108
none of the following securities, including anticipatory6109
securities issued in anticipation of their issuance, shall be6110
considered:6111

       (1) Securities issued in anticipation of the levy or6112
collection of special assessments, either in original or refunded6113
form;6114

       (2) Securities issued in anticipation of the collection of6115
current revenues for the fiscal year or other period not to exceed 6116
twelve consecutive months, or securities issued in anticipation of 6117
the collection of the proceeds from a specifically identified 6118
voter-approved tax levy;6119

       (3) Securities issued for purposes described in section6120
133.12 of the Revised Code;6121

       (4) Securities issued under Chapter 122., 140., 165., 725., 6122
or 761. or section 131.23 of the Revised Code;6123

       (5) Securities issued to pay final judgments or 6124
court-approved settlements under authorizing laws and securities 6125
issued under section 2744.081 of the Revised Code;6126

       (6) Securities issued to pay costs of permanent improvements 6127
to the extent they are issued in anticipation of the receipt of, 6128
and are payable as to principal from, federal or state grants or 6129
distributions for, or legally available for, that principal or for 6130
the costs of those permanent improvements;6131

       (7) Securities issued to evidence loans from the state6132
capital improvements fund pursuant to Chapter 164. of the Revised6133
Code or from the state infrastructure bank pursuant to section 6134
5531.09 of the Revised Code;6135

       (8) That percentage of the principal amount of general 6136
obligation securities issued by a county, township, or municipal 6137
corporation to pay the costs of permanent improvements equal to 6138
the percentage of the debt charges on those securities payable 6139
during the current fiscal year that the fiscal officer estimates 6140
can be paid during the current fiscal year from payments in lieu 6141
of taxes under section 1728.11, 1728.111, 5709.42, 5709.74, or 6142
5709.79 of the Revised Code, and that the legislation authorizing 6143
the issuance of the securities pledges or covenants will be used 6144
for the payment of those debt charges; provided that the amount 6145
excluded from consideration under division (B)(8) of this section 6146
shall not exceed the lesser of thirty million dollars or one-half 6147
per cent of the subdivision's tax valuation in the case of a 6148
county or township, or one and one-tenth per cent of the 6149
subdivision's tax valuation in the case of a municipal 6150
corporation;6151

       (9) Securities issued in an amount equal to the property tax 6152
replacement payments received under section 5727.85 or 5727.86 of 6153
the Revised Code;6154

       (9)(10) Securities issued in an amount equal to the property 6155
tax replacement payments received under section 5751.21 or 5751.22 6156
of the Revised Code;6157

       (11) Other securities, including self-supporting securities, 6158
excepted by law from the calculation of net indebtedness or from 6159
the application of this chapter;6160

       (10)(12) Any other securities outstanding on October 30,6161
1989, and then excepted from the calculation of net indebtedness 6162
or from the application of this chapter, and securities issued at 6163
any time to fund or refund those securities.6164

       Sec. 133.06.  (A) A school district shall not incur, without6165
a vote of the electors, net indebtedness that exceeds an amount6166
equal to one-tenth of one per cent of its tax valuation, except as6167
provided in divisions (G) and (H) of this section and in division6168
(C) of section 3313.372 of the Revised Code, or as prescribed in6169
section 3318.052 of the Revised Code, or as provided in division6170
(J) of this section.6171

       (B) Except as provided in divisions (E), (F), and (I) of this6172
section, a school district shall not incur net indebtedness that6173
exceeds an amount equal to nine per cent of its tax valuation.6174

       (C) A school district shall not submit to a vote of the6175
electors the question of the issuance of securities in an amount6176
that will make the district's net indebtedness after the issuance6177
of the securities exceed an amount equal to four per cent of its6178
tax valuation, unless the superintendent of public instruction,6179
acting under policies adopted by the state board of education, and6180
the tax commissioner, acting under written policies of the6181
commissioner, consent to the submission. A request for the6182
consents shall be made at least thirtyone hundred five days prior 6183
to the election at which the question is to be submitted, except 6184
that the superintendent of public instruction and the tax 6185
commissioner may waive this thirty-day deadline or grant their 6186
consents after the election if the school district shows good 6187
cause for such waiver or consent after the election.6188

       The superintendent of public instruction shall certify to the 6189
district the superintendent's and the tax commissioner's decisions 6190
within thirty days after receipt of the request for consents.6191

       If the electors do not approve the issuance of securities at 6192
the election for which the superintendent of public instruction 6193
and tax commissioner consented to the submission of the question, 6194
the school district may submit the same question to the electors 6195
on the date that the next special election may be held under 6196
section 3501.01 of the Revised Code without submitting a new 6197
request for consent. If the school district seeks to submit the 6198
same question at any other subsequent election, the district shall 6199
first submit a new request for consent in accordance with this 6200
division.6201

       (D) In calculating the net indebtedness of a school district, 6202
none of the following shall be considered:6203

       (1) Securities issued to acquire school buses and other6204
equipment used in transporting pupils or issued pursuant to6205
division (D) of section 133.10 of the Revised Code;6206

       (2) Securities issued under division (F) of this section,6207
under section 133.301 of the Revised Code, and, to the extent in6208
excess of the limitation stated in division (B) of this section,6209
under division (E) of this section;6210

       (3) Indebtedness resulting from the dissolution of a joint6211
vocational school district under section 3311.217 of the Revised6212
Code, evidenced by outstanding securities of that joint vocational6213
school district;6214

       (4) Loans, evidenced by any securities, received under6215
sections 3313.483, 3317.0210, 3317.0211, and 3317.64 of the6216
Revised Code;6217

       (5) Debt incurred under section 3313.374 of the Revised Code;6218

       (6) Debt incurred pursuant to division (B)(5) of section6219
3313.37 of the Revised Code to acquire computers and related6220
hardware;6221

       (7) Debt incurred under section 3318.042 of the Revised Code.6222

       (E) A school district may become a special needs district as6223
to certain securities as provided in division (E) of this section.6224

       (1) A board of education, by resolution, may declare its6225
school district to be a special needs district by determining both6226
of the following:6227

       (a) The student population is not being adequately serviced6228
by the existing permanent improvements of the district.6229

       (b) The district cannot obtain sufficient funds by the6230
issuance of securities within the limitation of division (B) of6231
this section to provide additional or improved needed permanent6232
improvements in time to meet the needs.6233

       (2) The board of education shall certify a copy of that6234
resolution to the superintendent of public instruction with a6235
statistical report showing all of the following:6236

       (a) A history of and a projection of the growth of the6237
student population;6238

       (b) The history of and a projection of the growth of the tax6239
valuation;6240

       (c) The projected needs;6241

       (d) The estimated cost of permanent improvements proposed to6242
meet such projected needs.6243

       (3) The superintendent of public instruction shall certify6244
the district as an approved special needs district if the6245
superintendent finds both of the following:6246

       (a) The district does not have available sufficient6247
additional funds from state or federal sources to meet the6248
projected needs.6249

       (b) The projection of the potential average growth of tax6250
valuation during the next five years, according to the information6251
certified to the superintendent and any other information the6252
superintendent obtains, indicates a likelihood of potential6253
average growth of tax valuation of the district during the next6254
five years of an average of not less than three per cent per year.6255
The findings and certification of the superintendent shall be6256
conclusive.6257

       (4) An approved special needs district may incur net6258
indebtedness by the issuance of securities in accordance with the6259
provisions of this chapter in an amount that does not exceed an6260
amount equal to the greater of the following:6261

       (a) Nine per cent of the sum of its tax valuation plus an6262
amount that is the product of multiplying that tax valuation by6263
the percentage by which the tax valuation has increased over the6264
tax valuation on the first day of the sixtieth month preceding the6265
month in which its board determines to submit to the electors the6266
question of issuing the proposed securities;6267

       (b) Nine per cent of the sum of its tax valuation plus an6268
amount that is the product of multiplying that tax valuation by6269
the percentage, determined by the superintendent of public6270
instruction, by which that tax valuation is projected to increase6271
during the next ten years.6272

       (F) A school district may issue securities for emergency6273
purposes, in a principal amount that does not exceed an amount6274
equal to three per cent of its tax valuation, as provided in this6275
division.6276

       (1) A board of education, by resolution, may declare an6277
emergency if it determines both of the following:6278

       (a) School buildings or other necessary school facilities in6279
the district have been wholly or partially destroyed, or condemned6280
by a constituted public authority, or that such buildings or6281
facilities are partially constructed, or so constructed or planned6282
as to require additions and improvements to them before the6283
buildings or facilities are usable for their intended purpose, or6284
that corrections to permanent improvements are necessary to remove6285
or prevent health or safety hazards.6286

       (b) Existing fiscal and net indebtedness limitations make6287
adequate replacement, additions, or improvements impossible.6288

       (2) Upon the declaration of an emergency, the board of6289
education may, by resolution, submit to the electors of the6290
district pursuant to section 133.18 of the Revised Code the6291
question of issuing securities for the purpose of paying the cost,6292
in excess of any insurance or condemnation proceeds received by6293
the district, of permanent improvements to respond to the6294
emergency need.6295

       (3) The procedures for the election shall be as provided in6296
section 133.18 of the Revised Code, except that:6297

       (a) The form of the ballot shall describe the emergency6298
existing, refer to this division as the authority under which the6299
emergency is declared, and state that the amount of the proposed6300
securities exceeds the limitations prescribed by division (B) of6301
this section;6302

       (b) The resolution required by division (B) of section 133.18 6303
of the Revised Code shall be certified to the county auditor and 6304
the board of elections at least seventy-five days prior to the 6305
election;6306

       (c) The county auditor shall advise and, not later than6307
sixty-five days before the election, confirm that advice by6308
certification to, the board of education of the information6309
required by division (C) of section 133.18 of the Revised Code;6310

       (d) The board of education shall then certify its resolution6311
and the information required by division (D) of section 133.18 of6312
the Revised Code to the board of elections not less than sixty6313
days prior to the election.6314

       (4) Notwithstanding division (B) of section 133.21 of the6315
Revised Code, the first principal payment of securities issued6316
under this division may be set at any date not later than sixty6317
months after the earliest possible principal payment otherwise6318
provided for in that division.6319

       (G) The board of education may contract with an architect,6320
professional engineer, or other person experienced in the design6321
and implementation of energy conservation measures for an analysis6322
and recommendations pertaining to installations, modifications of6323
installations, or remodeling that would significantly reduce6324
energy consumption in buildings owned by the district. The report6325
shall include estimates of all costs of such installations,6326
modifications, or remodeling, including costs of design,6327
engineering, installation, maintenance, repairs, and debt service,6328
and estimates of the amounts by which energy consumption and6329
resultant operational and maintenance costs, as defined by the6330
Ohio school facilities commission, would be reduced.6331

       If the board finds after receiving the report that the amount6332
of money the district would spend on such installations,6333
modifications, or remodeling is not likely to exceed the amount of6334
money it would save in energy and resultant operational and6335
maintenance costs over the ensuing fifteen years, the board may6336
submit to the commission a copy of its findings and a request for6337
approval to incur indebtedness to finance the making or6338
modification of installations or the remodeling of buildings for6339
the purpose of significantly reducing energy consumption.6340

       If the commission determines that the board's findings are6341
reasonable, it shall approve the board's request. Upon receipt of6342
the commission's approval, the district may issue securities6343
without a vote of the electors in a principal amount not to exceed6344
nine-tenths of one per cent of its tax valuation for the purpose6345
of making such installations, modifications, or remodeling, but6346
the total net indebtedness of the district without a vote of the6347
electors incurred under this and all other sections of the Revised6348
Code, except section 3318.052 of the Revised Code, shall not 6349
exceed one per cent of the district's tax valuation.6350

       So long as any securities issued under division (G) of this6351
section remain outstanding, the board of education shall monitor6352
the energy consumption and resultant operational and maintenance6353
costs of buildings in which installations or modifications have6354
been made or remodeling has been done pursuant to division (G) of6355
this section and shall maintain and annually update a report6356
documenting the reductions in energy consumption and resultant6357
operational and maintenance cost savings attributable to such6358
installations, modifications, or remodeling. The report shall be6359
certified by an architect or engineer independent of any person6360
that provided goods or services to the board in connection with6361
the energy conservation measures that are the subject of the6362
report. The resultant operational and maintenance cost savings6363
shall be certified by the school district treasurer. The report6364
shall be made available to the commission upon request.6365

       (H) With the consent of the superintendent of public6366
instruction, a school district may incur without a vote of the6367
electors net indebtedness that exceeds the amounts stated in6368
divisions (A) and (G) of this section for the purpose of paying6369
costs of permanent improvements, if and to the extent that both of6370
the following conditions are satisfied:6371

       (1) The fiscal officer of the school district estimates that6372
receipts of the school district from payments made under or6373
pursuant to agreements entered into pursuant to section 725.02,6374
1728.10, 3735.671, 5709.081, 5709.082, 5709.40, 5709.41, 5709.62,6375
5709.63, 5709.632, 5709.73, 5709.78, or 5709.82 of the Revised6376
Code, or distributions under division (C) of section 5709.43 of6377
the Revised Code, or any combination thereof, are, after6378
accounting for any appropriate coverage requirements, sufficient6379
in time and amount, and are committed by the proceedings, to pay6380
the debt charges on the securities issued to evidence that6381
indebtedness and payable from those receipts, and the taxing6382
authority of the district confirms the fiscal officer's estimate,6383
which confirmation is approved by the superintendent of public6384
instruction;6385

       (2) The fiscal officer of the school district certifies, and6386
the taxing authority of the district confirms, that the district,6387
at the time of the certification and confirmation, reasonably6388
expects to have sufficient revenue available for the purpose of6389
operating such permanent improvements for their intended purpose6390
upon acquisition or completion thereof, and the superintendent of6391
public instruction approves the taxing authority's confirmation.6392

       The maximum maturity of securities issued under division (H)6393
of this section shall be the lesser of twenty years or the maximum6394
maturity calculated under section 133.20 of the Revised Code.6395

       (I) A school district may incur net indebtedness by the6396
issuance of securities in accordance with the provisions of this6397
chapter in excess of the limit specified in division (B) or (C) of6398
this section when necessary to raise the school district portion6399
of the basic project cost pursuant toand any additional funds 6400
necessary to participate in a project under Chapter 3318. of the 6401
Revised Code, including the cost of items designated by the Ohio 6402
school facilities commission as required locally funded 6403
initiatives and the cost for site acquisition. The school 6404
facilities commission shall notify the superintendent of public 6405
instruction whenever a school district will exceed either limit 6406
pursuant to this division.6407

       (J) A school district whose portion of the basic project cost 6408
of its classroom facilities project under sections 3318.01 to6409
3318.20 of the Revised Code is greater than or equal to one6410
hundred million dollars may incur without a vote of the electors6411
net indebtedness in an amount up to two per cent of its tax6412
valuation through the issuance of general obligation securities in6413
order to generate all or part of the amount of its portion of the6414
basic project cost if the controlling board has approved the6415
school facilities commission's conditional approval of the project6416
under section 3318.04 of the Revised Code. The school district6417
board and the Ohio school facilities commission shall include the6418
dedication of the proceeds of such securities in the agreement6419
entered into under section 3318.08 of the Revised Code. No state6420
moneys shall be released for a project to which this section6421
applies until the proceeds of any bonds issued under this section6422
that are dedicated for the payment of the school district portion6423
of the project are first deposited into the school district's6424
project construction fund.6425

       Sec. 133.12.  (A) If the tax commissioner determines that6426
funds are not otherwise available for the purpose, the taxing6427
authority of a subdivision having general property taxing power6428
may issue general obligation securities in case of any of the6429
following:6430

       (1) An epidemic or threatened epidemic, or during an unusual 6431
prevalence of a dangerous communicable disease, to defray those 6432
expenses that the board of health having jurisdiction within the 6433
subdivision considers necessary to prevent the spread of the 6434
epidemic or disease;6435

       (2) The destruction of an essential permanent improvement by 6436
fire, flood, or extraordinary catastrophe, to provide temporary 6437
necessary facilities in place of that permanent improvement;6438

       (3) A special election called after the adoption of the6439
annual appropriation measure, to pay the costs of that election6440
payable by the subdivision;6441

       (4) The outbreak or infestation of a pest in a quarantined 6442
area, to defray those expenses that the subdivision considers 6443
necessary to combat the pest, including removal or complete 6444
destruction of plants that are dead or dying from the pest.6445

       (B) One-half of the principal amount of the securities issued 6446
under this section prior to the effective date of this amendment6447
shall mature on the first day of June next following the next 6448
February tax settlement at which, in accordance with the statutory 6449
tax budget procedure, a property tax to pay the debt charges on 6450
the securities can be included in the budget, and the other 6451
one-half of the principal amount shall mature on the next 6452
following first day of December. The last maturity of the 6453
securities issued under this section on and after the effective 6454
date of this amendment shall be not later than the last day of 6455
December of the tenth year following the year in which the 6456
securities are first issued. A property tax shall be levied to pay 6457
debt charges on theseany of those securities.6458

       (C) As used in this section:6459

       (1) "Pest" has the same meaning as in section 927.51 of the 6460
Revised Code.6461

       (2) "Quarantined area" has the same meaning as in section 6462
927.39 of the Revise Code.6463

       Sec. 133.18.  (A) The taxing authority of a subdivision may6464
by legislation submit to the electors of the subdivision the6465
question of issuing any general obligation bonds, for one purpose,6466
that the subdivision has power or authority to issue.6467

       (B) When the taxing authority of a subdivision desires or is6468
required by law to submit the question of a bond issue to the6469
electors, it shall pass legislation that does all of the6470
following:6471

       (1) Declares the necessity and purpose of the bond issue;6472

       (2) States the date of the authorized election at which the6473
question shall be submitted to the electors;6474

       (3) States the amount, approximate date, estimated rate of6475
interest, and maximum number of years over which the principal of6476
the bonds may be paid;6477

       (4) Declares the necessity of levying a tax outside the tax6478
limitation to pay the debt charges on the bonds and any6479
anticipatory securities.6480

       The estimated rate of interest, and any statutory or charter6481
limit on interest raterates that may then be in effect and that 6482
is subsequently amended, shall not be a limitation on the actual6483
interest rate or rates on the securities when issued.6484

       (C)(1) The taxing authority shall certify a copy of the6485
legislation passed under division (B) of this section to the6486
county auditor. The county auditor shall promptly calculate and6487
advise and, not later than seventy-five days before the election,6488
confirm that advice by certification to, the taxing authority the6489
estimated average annual property tax levy, expressed in cents or6490
dollars and cents for each one hundred dollars of tax valuation6491
and in mills for each one dollar of tax valuation, that the county6492
auditor estimates to be required throughout the stated maturity of6493
the bonds to pay the debt charges on the bonds. In calculating the 6494
estimated average annual property tax levy for this purpose, the 6495
county auditor shall assume that the bonds are issued in one6496
series bearing interest and maturing in substantially equal6497
principal amounts in each year over the maximum number of years6498
over which the principal of the bonds may be paid as stated in6499
that legislation, and that the amount of the tax valuation of the6500
subdivision for the current year remains the same throughout the6501
maturity of the bonds, except as otherwise provided in division 6502
(C)(2) of this section. If the tax valuation for the current year6503
is not determined, the county auditor shall base the calculation6504
on the estimated amount of the tax valuation submitted by the6505
county auditor to the county budget commission. If the subdivision6506
is located in more than one county, the county auditor shall6507
obtain the assistance of the county auditors of the other6508
counties, and those county auditors shall provide assistance, in6509
establishing the tax valuation of the subdivision for purposes of6510
certifying the estimated average annual property tax levy.6511

       (2) When considering the tangible personal property component 6512
of the tax valuation of the subdivision, the county auditor shall 6513
take into account the assessment percentages prescribed in section 6514
5711.22 of the Revised Code. The tax commissioner may issue rules, 6515
orders, or instructions directing how the assessment percentages 6516
must be utilized.6517

       (D) After receiving the county auditor's advice under6518
division (C) of this section, the taxing authority by legislation6519
may determine to proceed with submitting the question of the issue6520
of securities, and shall, not later than the seventy-fifth day6521
before the day of the election, file the following with the board6522
of elections:6523

       (1) Copies of the legislation provided for in divisions (B)6524
and (D) of this section;6525

       (2) The amount of the estimated average annual property tax6526
levy, expressed in cents or dollars and cents for each one hundred6527
dollars of tax valuation and in mills for each one dollar of tax6528
valuation, as estimated and certified to the taxing authority by6529
the county auditor.6530

       (E)(1) The board of elections shall prepare the ballots and6531
make other necessary arrangements for the submission of the6532
question to the electors of the subdivision. If the subdivision is 6533
located in more than one county, the board shall inform the boards 6534
of elections of the other counties of the filings with it, and 6535
those other boards shall if appropriate make the other necessary 6536
arrangements for the election in their counties. The election 6537
shall be conducted, canvassed, and certified in the manner 6538
provided in Title XXXV of the Revised Code.6539

       (2) The election shall be held at the regular places for6540
voting in the subdivision. If the electors of only a part of a6541
precinct are qualified to vote at the election the board of6542
elections may assign the electors in that part to an adjoining6543
precinct, including an adjoining precinct in another county if the6544
board of elections of the other county consents to and approves6545
the assignment. Each elector so assigned shall be notified of that 6546
fact prior to the election by notice mailed by the board of6547
elections, in such manner as it determines, prior to the election.6548

       (3) The board of elections shall publish a notice of the6549
election, in one or more newspapers of general circulation in the6550
subdivision, at least once no later than ten days prior to the6551
election. The notice shall state all of the following:6552

       (a) The principal amount of the proposed bond issue;6553

       (b) The stated purpose for which the bonds are to be issued;6554

       (c) The maximum number of years over which the principal of6555
the bonds may be paid;6556

       (d) The estimated additional average annual property tax6557
levy, expressed in cents or dollars and cents for each one hundred6558
dollars of tax valuation and in mills for each one dollar of tax6559
valuation, to be levied outside the tax limitation, as estimated6560
and certified to the taxing authority by the county auditor;6561

       (e) The first calendar year in which the tax is expected to6562
be due.6563

       (F)(1) The form of the ballot to be used at the election6564
shall be substantially either of the following, as applicable:6565

       (a) "Shall bonds be issued by the ............ (name of6566
subdivision) for the purpose of ........... (purpose of the bond6567
issue) in the principal amount of .......... (principal amount of6568
the bond issue), to be repaid annually over a maximum period of6569
.......... (the maximum number of years over which the principal6570
of the bonds may be paid) years, and an annual levy of property6571
taxes be made outside the .......... (as applicable, "ten-mill" or6572
"...charter tax") limitation, estimated by the county auditor to6573
average over the repayment period of the bond issue ..........6574
(number of mills) mills for each one dollar of tax valuation,6575
which amounts to .......... (rate expressed in cents or dollars6576
and cents, such as "36 cents" or "$1.41") for each one hundred6577
dollars of tax valuation, commencing in .......... (first year the6578
tax will be levied), first due in calendar year .......... (first6579
calendar year in which the tax shall be due), to pay the annual6580
debt charges on the bonds, and to pay debt charges on any notes6581
issued in anticipation of those bonds?6582

         6583

  For the bond issue 6584
  Against the bond issue   " 6585

         6586

       (b) In the case of an election held pursuant to legislation6587
adopted under section 3375.43 or 3375.431 of the Revised Code:6588

       "Shall bonds be issued for .......... (name of library) for6589
the purpose of .......... (purpose of the bond issue), in the6590
principal amount of .......... (amount of the bond issue) by6591
.......... (the name of the subdivision that is to issue the bonds6592
and levy the tax) as the issuer of the bonds, to be repaid6593
annually over a maximum period of .......... (the maximum number6594
of years over which the principal of the bonds may be paid) years,6595
and an annual levy of property taxes be made outside the ten-mill6596
limitation, estimated by the county auditor to average over the6597
repayment period of the bond issue .......... (number of mills)6598
mills for each one dollar of tax valuation, which amounts to6599
.......... (rate expressed in cents or dollars and cents, such as6600
"36 cents" or "$1.41") for each one hundred dollars of tax6601
valuation, commencing in .......... (first year the tax will be6602
levied), first due in calendar year .......... (first calendar6603
year in which the tax shall be due), to pay the annual debt6604
charges on the bonds, and to pay debt charges on any notes issued6605
in anticipation of those bonds?6606

         6607

  For the bond issue 6608
  Against the bond issue   " 6609

         6610

       (2) The purpose for which the bonds are to be issued shall be 6611
printed in the space indicated, in boldface type.6612

       (G) The board of elections shall promptly certify the results 6613
of the election to the tax commissioner, the county auditor of 6614
each county in which any part of the subdivision is located, and 6615
the fiscal officer of the subdivision. The election, including the 6616
proceedings for and result of the election, is incontestable other 6617
than in a contest filed under section 3515.09 of the Revised Code 6618
in which the plaintiff prevails.6619

       (H) If a majority of the electors voting upon the question6620
vote for it, the taxing authority of the subdivision may proceed6621
under sections 133.21 to 133.33 of the Revised Code with the6622
issuance of the securities and with the levy and collection of a6623
property tax outside the tax limitation during the period the6624
securities are outstanding sufficient in amount to pay the debt6625
charges on the securities, including debt charges on any6626
anticipatory securities required to be paid from that tax. If6627
legislation passed under section 133.22 or 133.23 of the Revised6628
Code authorizing those securities is filed with the county auditor6629
on or before the last day of November, the amount of the voted6630
property tax levy required to pay debt charges or estimated debt6631
charges on the securities payable in the following year shall if6632
requested by the taxing authority be included in the taxes levied6633
for collection in the following year under section 319.30 of the6634
Revised Code.6635

       (I)(1) If, before any securities authorized at an election6636
under this section are issued, the net indebtedness of the6637
subdivision exceeds that applicable to that subdivision or those6638
securities, then and so long as that is the case none of the6639
securities may be issued.6640

       (2) No securities authorized at an election under this6641
section may be initially issued after the first day of the sixth6642
January following the election, but this period of limitation6643
shall not run for any time during which any part of the permanent6644
improvement for which the securities have been authorized, or the6645
issuing or validity of any part of the securities issued or to be6646
issued, or the related proceedings, is involved or questioned6647
before a court or a commission or other tribunal, administrative6648
agency, or board.6649

       (3) Securities representing a portion of the amount6650
authorized at an election that are issued within the applicable6651
limitation on net indebtedness are valid and in no manner affected6652
by the fact that the balance of the securities authorized cannot6653
be issued by reason of the net indebtedness limitation or lapse of6654
time.6655

       (4) Nothing in this division (I) shall be interpreted or6656
applied to prevent the issuance of securities in an amount to fund6657
or refund anticipatory securities lawfully issued.6658

       (5) The limitations of divisions (I)(1) and (2) of this6659
section do not apply to any securities authorized at an election6660
under this section if at least ten per cent of the principal6661
amount of the securities, including anticipatory securities,6662
authorized has theretofore been issued, or if the securities are6663
to be issued for the purpose of participating in any federally or6664
state-assisted program.6665

       (6) The certificate of the fiscal officer of the subdivision6666
is conclusive proof of the facts referred to in this division.6667

       Sec. 141.08.  The chief justice of the supreme court shall 6668
receive histhe actual and necessary expenses incurred while 6669
performing hisofficial duties under the law and the constitution 6670
in determining the disqualification or disability of any judge of 6671
the court of common pleas or of the court of appeals, to be paid 6672
from the state treasury upon the warrant of the auditor of state6673
director of budget and management.6674

       Sec. 141.10.  (A) In addition to the annual salary and6675
expenses provided for in sections 141.04 and 2501.15 of the6676
Revised Code, each judge of a court of appeals who holds court in6677
a county in which hethe judge does not reside shall receive his6678
the judge's actual and necessary expenses incurred while so 6679
holding court. Those expenses shall be paid by the treasurer of 6680
state upon the warrant of the auditor of statedirector of budget 6681
and management.6682

       (B) In addition to the annual salary and expenses provided6683
for in sections 141.04 and 2501.15 of the Revised Code, each judge 6684
of a court of appeals who is assigned by the chief justice of the 6685
supreme court to aid in disposing of business of a district other 6686
than that in which hethe judge is elected or appointed, shall 6687
receive fifty dollars per day for each day of the assignment. The 6688
per diem compensation shall be paid from the treasury of the 6689
county to which the judge is so assigned upon the warrant of the 6690
auditor of that county.6691

       Sec. 145.70.  All amounts due the public employees retirement 6692
system from the state treasury pursuant to this chapter shall be 6693
promptly paid upon warrant of the auditor of statedirector of 6694
budget and management pursuant to a voucher approved by the 6695
director of budget and management.6696

       Sec. 173.14.  As used in sections 173.14 to 173.26173.27 of6697
the Revised Code:6698

       (A)(1) Except as otherwise provided in division (A)(2) of6699
this section, "long-term care facility" includes any residential6700
facility that provides personal care services for more than6701
twenty-four hours for two or more unrelated adults, including all6702
of the following:6703

       (a) A "nursing home," "residential care facility," or "home6704
for the aging" as defined in section 3721.01 of the Revised Code;6705

       (b) A facility authorized to provide extended care services 6706
under Title XVIII of the "Social Security Act," 49 Stat. 620 6707
(1935), 42 U.S.C. 301, as amended;6708

       (c) A county home or district home operated pursuant to6709
Chapter 5155. of the Revised Code;6710

       (d) An "adult care facility" as defined in section 3722.01 of 6711
the Revised Code;6712

       (e) A facility approved by the veterans administration under 6713
section 104(a) of the "Veterans Health Care Amendments of 1983," 6714
97 Stat. 993, 38 U.S.C. 630, as amended, and used exclusively for 6715
the placement and care of veterans;6716

       (f) An adult foster home certified under section 173.36 of6717
the Revised Code.6718

       (2) "Long-term care facility" does not include a "residential 6719
facility" as defined in section 5119.22 of the Revised Code or a 6720
"residential facility" as defined in section 5123.19 of the 6721
Revised Code.6722

       (B) "Resident" means a resident of a long-term care facility 6723
and, where appropriate, includes a prospective, previous, or 6724
deceased resident of a long-term care facility.6725

       (C) "Community-based long-term care services" means health6726
and social services provided to persons in their own homes or in 6727
community care settings, and includes any of the following:6728

       (1) Case management;6729

       (2) Home health care;6730

       (3) Homemaker services;6731

       (4) Chore services;6732

       (5) Respite care;6733

       (6) Adult day care;6734

       (7) Home-delivered meals;6735

       (8) Personal care;6736

       (9) Physical, occupational, and speech therapy;6737

       (10) Transportation;6738

       (11) Any other health and social services provided to persons 6739
that allow them to retain their independence in their own homes or 6740
in community care settings.6741

       (D) "Recipient" means a recipient of community-based6742
long-term care services and, where appropriate, includes a6743
prospective, previous, or deceased recipient of community-based6744
long-term care services.6745

       (E) "Sponsor" means an adult relative, friend, or guardian6746
who has an interest in or responsibility for the welfare of a6747
resident or a recipient.6748

       (F) "Personal care services" has the same meaning as in6749
section 3721.01 of the Revised Code.6750

       (G) "Regional long-term care ombudsperson program" means an6751
entity, either public or private and nonprofit, designated as a6752
regional long-term care ombudsperson program by the state 6753
long-term care ombudsperson.6754

       (H) "Representative of the office of the state long-term care 6755
ombudsperson program" means the state long-term care ombudsperson6756
or a member of the ombudsperson's staff, or a person certified as 6757
a representative of the office under section 173.21 of the Revised6758
Code.6759

       (I) "Area agency on aging" means an area agency on aging6760
established under the "Older Americans Act of 1965," 79 Stat. 219, 6761
42 U.S.C.A. 3001, as amended.6762

       Sec. 173.27.  (A) As used in this section: 6763

       (1) "Applicant" means a person who is under final 6764
consideration for employment with the office of the state 6765
long-term care ombudsperson program in a full-time, part-time, or 6766
temporary position that involves providing ombudsperson services 6767
to residents and recipients. "Applicant" includes a person who is 6768
under final consideration for employment as the state long-term 6769
care ombudsperson or the head of a regional long-term care 6770
ombudsperson program. "Applicant" does not include a person who 6771
provides ombudsperson services to residents and recipients as a 6772
volunteer without receiving or expecting to receive any form of 6773
remuneration other than reimbursement for actual expenses.6774

       (2) "Criminal records check" has the same meaning as in 6775
section 109.572 of the Revised Code.6776

       (B)(1) The state long-term care ombudsperson or the 6777
ombudsperson's designee shall request that the superintendent of 6778
the bureau of criminal identification and investigation conduct a 6779
criminal records check with respect to each applicant. However, if 6780
the applicant is under final consideration for employment as the 6781
state long-term care ombudsperson, the director of aging shall 6782
request that the superintendent conduct the criminal records 6783
check. If an applicant for whom a criminal records check request 6784
is required under this division does not present proof of having 6785
been a resident of this state for the five-year period immediately 6786
prior to the date the criminal records check is requested or 6787
provide evidence that within that five-year period the 6788
superintendent has requested information about the applicant from 6789
the federal bureau of investigation in a criminal records check, 6790
the ombudsperson, designee, or director shall request that the 6791
superintendent obtain information from the federal bureau of 6792
investigation as part of the criminal records check of the 6793
applicant. Even if an applicant for whom a criminal records check 6794
request is required under this division presents proof of having 6795
been a resident of this state for the five-year period, the 6796
ombudsperson, designee, or director may request that the 6797
superintendent include information from the federal bureau of 6798
investigation in the criminal records check.6799

       (2) A person required by division (B)(1) of this section to 6800
request a criminal records check shall do both of the following:6801

       (a) Provide to each applicant for whom a criminal records 6802
check request is required under that division a copy of the form 6803
prescribed pursuant to division (C)(1) of section 109.572 of the 6804
Revised Code and a standard fingerprint impression sheet 6805
prescribed pursuant to division (C)(2) of that section, and obtain 6806
the completed form and impression sheet from the applicant;6807

       (b) Forward the completed form and impression sheet to the 6808
superintendent of the bureau of criminal identification and 6809
investigation.6810

       (3) An applicant provided the form and fingerprint impression 6811
sheet under division (B)(2)(a) of this section who fails to 6812
complete the form or provide fingerprint impressions shall not be 6813
employed in any position for which a criminal records check is 6814
required by this section.6815

       (C)(1) Except as provided in rules adopted by the director of 6816
aging in accordance with division (F) of this section and subject 6817
to division (C)(2) of this section, the office of the state 6818
long-term care ombudsperson may not employ a person in a position 6819
that involves providing ombudsperson services to residents and 6820
recipients if the person has been convicted of or pleaded guilty 6821
to any of the following:6822

       (a) A violation of section 2903.01, 2903.02, 2903.03, 6823
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 6824
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05, 6825
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31, 6826
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 6827
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, 6828
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36, 6829
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13, 6830
2925.22, 2925.23, or 3716.11 of the Revised Code.6831

       (b) A violation of an existing or former law of this state, 6832
any other state, or the United States that is substantially 6833
equivalent to any of the offenses listed in division (C)(1)(a) of 6834
this section.6835

       (2)(a) The office of the state long-term care ombudsperson 6836
program may employ conditionally an applicant for whom a criminal 6837
records check request is required under division (B) of this 6838
section prior to obtaining the results of a criminal records check 6839
regarding the individual, provided that the state long-term care 6840
ombudsperson, ombudsperson's designee, or director of aging shall 6841
request a criminal records check regarding the individual in 6842
accordance with division (B)(1) of this section not later than 6843
five business days after the individual begins conditional 6844
employment.6845

       (b) The office of the state long-term care ombudsperson 6846
program shall terminate the employment of an individual employed 6847
conditionally under division (C)(2)(a) of this section if the 6848
results of the criminal records check request under division (B) 6849
of this section, other than the results of any request for 6850
information from the federal bureau of investigation, are not 6851
obtained within the period ending sixty days after the date the 6852
request is made. Regardless of when the results of the criminal 6853
records check are obtained, if the results indicate that the 6854
individual has been convicted of or pleaded guilty to any of the 6855
offenses listed or described in division (C)(1) of this section, 6856
the office shall terminate the individual's employment unless the 6857
office chooses to employ the individual pursuant to division (F) 6858
of this section. Termination of employment under this division 6859
shall be considered just cause for discharge for purposes of 6860
division (D)(2) of section 4141.29 of the Revised Code if the 6861
individual makes any attempt to deceive the office about the 6862
individual's criminal record.6863

       (D)(1) The office of the state long-term care ombudsperson 6864
program shall pay to the bureau of criminal identification and 6865
investigation the fee prescribed pursuant to division (C)(3) of 6866
section 109.572 of the Revised Code for each criminal records 6867
check conducted pursuant to a request made under division (B) of 6868
this section.6869

       (2) The office of the state long-term care ombudsperson 6870
program may charge an applicant a fee not exceeding the amount the 6871
office pays under division (D)(1) of this section. The office may 6872
collect a fee only if the office notifies the applicant at the 6873
time of initial application for employment of the amount of the 6874
fee.6875

       (E) The report of any criminal records check conducted 6876
pursuant to a request made under this section is not a public 6877
record for the purposes of section 149.43 of the Revised Code and 6878
shall not be made available to any person other than the 6879
following:6880

       (1) The individual who is the subject of the criminal records 6881
check or the individual's representative;6882

       (2) The state long-term care ombudsperson, ombudsperson's 6883
designee, director of health, or the ombudsperson, designee, or 6884
director's representative;6885

       (3) If the state long-term care ombudsperson designates the 6886
head or other employee of a regional long-term care ombudsperson 6887
program to request a criminal records check under this section, a 6888
representative of the office of the state long-term care 6889
ombudsperson program who is responsible for monitoring the 6890
regional program's compliance with this section;6891

       (4) A court, hearing officer, or other necessary individual 6892
involved in a case dealing with a denial of employment of the 6893
applicant or dealing with employment or unemployment benefits of 6894
the applicant.6895

       (F) The director of aging shall adopt rules in accordance 6896
with Chapter 119. of the Revised Code to implement this section. 6897
The rules shall specify circumstances under which the office of 6898
the state long-term care ombudsperson program may employ a person 6899
who has been convicted of or pleaded guilty to an offense listed 6900
or described in division (C)(1) of this section but meets personal 6901
character standards set by the director.6902

       (G) The office of the state long-term care ombudsperson 6903
program shall inform each person, at the time of initial 6904
application for a position that involves providing ombudsperson 6905
services to residents and recipients, that the person is required 6906
to provide a set of fingerprint impressions and that a criminal 6907
records check is required to be conducted if the person comes 6908
under final consideration for employment.6909

       (H) In a tort or other civil action for damages that is 6910
brought as the result of an injury, death, or loss to person or 6911
property caused by an individual who the office of the state 6912
long-term care ombudsperson program employs in a position that 6913
involves providing ombudsperson services to residents and 6914
recipients, all of the following shall apply:6915

       (1) If the office employed the individual in good faith and 6916
reasonable reliance on the report of a criminal records check 6917
requested under this section, the office shall not be found 6918
negligent solely because of its reliance on the report, even if 6919
the information in the report is determined later to have been 6920
incomplete or inaccurate.6921

       (2) If the office employed the individual in good faith on a 6922
conditional basis pursuant to division (C)(2) of this section, the 6923
office shall not be found negligent solely because it employed the 6924
individual prior to receiving the report of a criminal records 6925
check requested under this section.6926

       (3) If the office in good faith employed the individual 6927
according to the personal character standards established in rules 6928
adopted under division (F) of this section, the office shall not 6929
be found negligent solely because the individual prior to being 6930
employed had been convicted of or pleaded guilty to an offense 6931
listed or described in division (C)(1) of this section.6932

       Sec. 173.39. (A) As used in sections 173.39 to 173.3936933
173.394 of the Revised Code, "community-based:6934

       (1) "Community-based long-term care agency" means a person or 6935
government entity that provides community-based long-term care 6936
services under a program the department of aging administers, 6937
regardless of whether the person or government entity is certified 6938
under section 173.391 or authorized to receive payment for the 6939
services from the department under section 173.392 of the Revised 6940
Code. "Community-based long-term care agency" includes a person or 6941
government entity that provides home and community-based services 6942
to older adults through the PASSPORT program created under section 6943
173.40 of the Revised Code.6944

       (2) "Community-based long-term care services" has the same 6945
meaning as in section 173.14 of the Revised Code.6946

       (B) Except as provided in section 173.392 of the Revised 6947
Code, the department of aging may not pay a person or government 6948
entity for providing community-based long-term care services under 6949
a program the department administers unless the person or 6950
government entity is certified under section 173.391 of the 6951
Revised Code and provides the services.6952

       Sec. 173.391. (A) The department of aging or its designee 6953
shall do all of the following in accordance with Chapter 119. of 6954
the Revised Code:6955

        (1) Certify a person or government entity to provide 6956
community-based long-term care services under a program the 6957
department administers if the person or government entity 6958
satisfies the requirements for certification established by rules 6959
adopted under division (B) of this section;6960

        (2) When required to do so by rules adopted under division 6961
(B) of this section, take one or more of the following 6962
disciplinary actions against a person or government entity issued 6963
a certificate under division (A)(1) of this section:6964

        (a) Issue a written warning;6965

        (b) Require the submission of a plan of correction;6966

        (c) Suspend referrals;6967

        (d) Remove clients;6968

        (e) Impose a fiscal sanction such as a civil monetary penalty 6969
or an order that unearned funds be repaid;6970

        (f) Revoke the certificate;6971

        (g) Impose another sanction.6972

        (3) Hold hearings when there is a dispute between the 6973
department or its designee and a person or government entity 6974
concerning actions the department or its designee takes or does 6975
not take under division (A)(1) or (2)(c) to (g) of this section.6976

        (B) The director of aging shall adopt rules in accordance 6977
with Chapter 119. of the Revised Code establishing certification 6978
requirements and standards for determining which type of 6979
disciplinary action to take under division (A)(2) of this section 6980
in individual situations. The rules shall establish procedures for 6981
all of the following:6982

        (1) Ensuring that PASSPORTcommunity-based long-term care6983
agencies, as defined in section 173.41 of the Revised Code, comply 6984
with that section 173.394 of the Revised Code;6985

        (2) Evaluating the services provided to ensure that they are 6986
provided in a quality manner advantageous to the individual 6987
receiving the services;6988

        (3) Determining when to take disciplinary action under 6989
division (A)(2) of this section and which disciplinary action to 6990
take.6991

        (C) The procedures established in rules adopted under 6992
division (B)(2) of this section shall require that all of the 6993
following be considered as part of an evaluation:6994

        (1) The service provider's experience and financial 6995
responsibility;6996

        (2) The service provider's ability to comply with standards 6997
for the community-based long-term care services that the provider 6998
provides under a program the department administers;6999

        (3) The service provider's ability to meet the needs of the 7000
individuals served;7001

        (4) Any other factor the director considers relevant.7002

        (D) The rules adopted under division (B)(3) of this section 7003
shall specify that the reasons disciplinary action may be taken 7004
under division (A)(2) of this section include good cause, 7005
including misfeasance, malfeasance, nonfeasance, confirmed abuse 7006
or neglect, financial irresponsibility, or other conduct the 7007
director determines is injurious to the health or safety of 7008
individuals being served.7009

       Sec. 173.41.        Sec. 173.394.  (A) As used in this section:7010

       (1) "Applicant" means a person who is under final7011
consideration for employment with a PASSPORTcommunity-based 7012
long-term care agency in a full-time, part-time, or temporary7013
position that involves providing direct care to an older adult7014
individual. "Applicant" does not include a person who provides 7015
direct care as a volunteer without receiving or expecting to 7016
receive any form of remuneration other than reimbursement for 7017
actual expenses.7018

       (2) "Criminal records check" and "older adult" havehas the 7019
same meaningsmeaning as in section 109.572 of the Revised Code.7020

       (3) "PASSPORT agency" means a public or private entity that7021
provides home and community-based services to older adults through 7022
the PASSPORT program created under section 173.40 of the Revised 7023
Code.7024

       (B)(1) Except as provided in division (I) of this section, 7025
the chief administrator of a PASSPORTcommunity-based long-term 7026
care agency shall request that the superintendent of the bureau of 7027
criminal identification and investigation conduct a criminal 7028
records check with respect to each applicant. If an applicant for 7029
whom a criminal records check request is required under this 7030
division does not present proof of having been a resident of this 7031
state for the five-year period immediately prior to the date the 7032
criminal records check is requested or provide evidence that 7033
within that five-year period the superintendent has requested 7034
information about the applicant from the federal bureau of 7035
investigation in a criminal records check, the chief administrator 7036
shall request that the superintendent obtain information from the 7037
federal bureau of investigation as part of the criminal records 7038
check of the applicant. Even if an applicant for whom a criminal7039
records check request is required under this division presents 7040
proof of having been a resident of this state for the five-year 7041
period, the chief administrator may request that the 7042
superintendent include information from the federal bureau of 7043
investigation in the criminal records check.7044

       (2) A person required by division (B)(1) of this section to 7045
request a criminal records check shall do both of the following:7046

       (a) Provide to each applicant for whom a criminal records 7047
check request is required under that division a copy of the form7048
prescribed pursuant to division (C)(1) of section 109.572 of the 7049
Revised Code and a standard fingerprint impression sheet 7050
prescribed pursuant to division (C)(2) of that section, and obtain 7051
the completed form and impression sheet from the applicant;7052

       (b) Forward the completed form and impression sheet to the7053
superintendent of the bureau of criminal identification and7054
investigation.7055

       (3) An applicant provided the form and fingerprint impression 7056
sheet under division (B)(2)(a) of this section who fails to 7057
complete the form or provide fingerprint impressions shall not be 7058
employed in any position for which a criminal records check is 7059
required by this section.7060

       (C)(1) Except as provided in rules adopted by the department7061
of aging in accordance with division (F) of this section and 7062
subject to division (C)(2) of this section, no PASSPORT7063
community-based long-term care agency shall employ a person in a7064
position that involves providing direct care to an older adult7065
individual if the person has been convicted of or pleaded guilty 7066
to any of the following:7067

       (a) A violation of section 2903.01, 2903.02, 2903.03,7068
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,7069
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05, 7070
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31, 7071
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,7072
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, 7073
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36, 7074
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13, 7075
2925.22, 2925.23, or 3716.11 of the Revised Code.7076

       (b) A violation of an existing or former law of this state,7077
any other state, or the United States that is substantially 7078
equivalent to any of the offenses listed in division (C)(1)(a) of 7079
this section.7080

       (2)(a) A PASSPORTcommunity-based long-term care agency may 7081
employ conditionally an applicant for whom a criminal records 7082
check request is required under division (B) of this section prior 7083
to obtaining the results of a criminal records check regarding the 7084
individual, provided that the agency shall request a criminal7085
records check regarding the individual in accordance with division 7086
(B)(1) of this section not later than five business days after the 7087
individual begins conditional employment. In the circumstances 7088
described in division (I)(2) of this section, a PASSPORT7089
community-based long-term care agency may employ conditionally an 7090
applicant who has been referred to the PASSPORT agency by an7091
employment service that supplies full-time, part-time, or7092
temporary staff for positions involving the direct care of older7093
adultsindividuals and for whom, pursuant to that division, a 7094
criminal records check is not required under division (B) of this 7095
section. 7096

       (b) A PASSPORTcommunity-based long-term care agency that 7097
employs an individual conditionally under authority of division7098
(C)(2)(a) of this section shall terminate the individual's 7099
employment if the results of the criminal records check request 7100
under division (B) of this section or described in division (I)(2) 7101
of this section, other than the results of any request for 7102
information from the federal bureau of investigation, are not 7103
obtained within the period ending sixty days after the date the 7104
request is made. Regardless of when the results of the criminal 7105
records check are obtained, if the results indicate that the7106
individual has been convicted of or pleaded guilty to any of the7107
offenses listed or described in division (C)(1) of this section, 7108
the agency shall terminate the individual's employment unless the 7109
agency chooses to employ the individual pursuant to division (F) 7110
of this section. Termination of employment under this division 7111
shall be considered just cause for discharge for purposes of 7112
division (D)(2) of section 4141.29 of the Revised Code if the 7113
individual makes any attempt to deceive the agency about the 7114
individual's criminal record.7115

       (D)(1) Each PASSPORTcommunity-based long-term care agency 7116
shall pay to the bureau of criminal identification and 7117
investigation the fee prescribed pursuant to division (C)(3) of 7118
section 109.572 of the Revised Code for each criminal records 7119
check conducted pursuant to a request made under division (B) of 7120
this section.7121

       (2) A PASSPORTcommunity-based long-term care agency may 7122
charge an applicant a fee not exceeding the amount the agency pays 7123
under division (D)(1) of this section. An agency may collect a fee 7124
only if both of the following apply:7125

       (a) The agency notifies the person at the time of initial7126
application for employment of the amount of the fee and that, 7127
unless the fee is paid, the person will not be considered for 7128
employment;7129

       (b) The medical assistancemedicaid program established under7130
Chapter 5111. of the Revised Code does not reimburse the agency 7131
the fee it pays under division (D)(1) of this section.7132

       (E) The report of any criminal records check conducted7133
pursuant to a request made under this section is not a public7134
record for the purposes of section 149.43 of the Revised Code and7135
shall not be made available to any person other than the 7136
following:7137

       (1) The individual who is the subject of the criminal records 7138
check or the individual's representative;7139

       (2) The chief administrator of the agency requesting the 7140
criminal records check or the administrator's representative;7141

       (3) The administrator of any other facility, agency, or 7142
program that provides direct care to older adultsindividuals that 7143
is owned or operated by the same entity that owns or operates the 7144
PASSPORTcommunity-based long-term care agency;7145

       (4) The director of aging or a person authorized by the 7146
director to monitor a community-based long-term care agency's 7147
compliance with this section;7148

       (5) A court, hearing officer, or other necessary individual 7149
involved in a case dealing with a denial of employment of the 7150
applicant or dealing with employment or unemployment benefits of 7151
the applicant;7152

       (5)(6) Any person to whom the report is provided pursuant to, 7153
and in accordance with, division (I)(1) or (2) of this section.7154

       (F) The department of aging shall adopt rules in accordance7155
with Chapter 119. of the Revised Code to implement this section. 7156
The rules shall specify circumstances under which a PASSPORT7157
community-based long-term care agency may employ a person who has 7158
been convicted of or pleaded guilty to an offense listed or 7159
described in division (C)(1) of this section but meets personal 7160
character standards set by the department.7161

       (G) The chief administrator of a PASSPORTcommunity-based 7162
long-term care agency shall inform each person, at the time of 7163
initial application for a position that involves providing direct 7164
care to an older adultindividual, that the person is required to 7165
provide a set of fingerprint impressions and that a criminal 7166
records check is required to be conducted if the person comes 7167
under final consideration for employment.7168

       (H) In a tort or other civil action for damages that is7169
brought as the result of an injury, death, or loss to person or7170
property caused by an individual who a PASSPORTcommunity-based 7171
long-term care agency employs in a position that involves 7172
providing direct care to older adultsindividuals, all of the7173
following shall apply:7174

       (1) If the agency employed the individual in good faith and 7175
reasonable reliance on the report of a criminal records check 7176
requested under this section, the agency shall not be found 7177
negligent solely because of its reliance on the report, even if 7178
the information in the report is determined later to have been 7179
incomplete or inaccurate;7180

       (2) If the agency employed the individual in good faith on a 7181
conditional basis pursuant to division (C)(2) of this section, the7182
agency shall not be found negligent solely because it employed the 7183
individual prior to receiving the report of a criminal records 7184
check requested under this section;7185

       (3) If the agency in good faith employed the individual7186
according to the personal character standards established in rules 7187
adopted under division (F) of this section, the agency shall not 7188
be found negligent solely because the individual prior to being 7189
employed had been convicted of or pleaded guilty to an offense 7190
listed or described in division (C)(1) of this section.7191

       (I)(1) The chief administrator of a PASSPORTcommunity-based 7192
long-term care agency is not required to request that the 7193
superintendent of the bureau of criminal identification and 7194
investigation conduct a criminal records check of an applicant if 7195
the applicant has been referred to the agency by an employment 7196
service that supplies full-time, part-time, or temporary staff for 7197
positions involving the direct care of older adultsindividuals7198
and both of the following apply:7199

       (a) The chief administrator receives from the employment7200
service or the applicant a report of the results of a criminal7201
records check regarding the applicant that has been conducted by7202
the superintendent within the one-year period immediately7203
preceding the applicant's referral;7204

       (b) The report of the criminal records check demonstrates7205
that the person has not been convicted of or pleaded guilty to an 7206
offense listed or described in division (C)(1) of this section, or 7207
the report demonstrates that the person has been convicted of or 7208
pleaded guilty to one or more of those offenses, but the PASSPORT7209
community-based long-term care agency chooses to employ the 7210
individual pursuant to division (F) of this section.7211

       (2) The chief administrator of a PASSPORTcommunity-based 7212
long-term care agency is not required to request that the 7213
superintendent of the bureau of criminal identification and 7214
investigation conduct a criminal records check of an applicant and 7215
may employ the applicant conditionally as described in this 7216
division, if the applicant has been referred to the agency by an 7217
employment service that supplies full-time, part-time, or 7218
temporary staff for positions involving the direct care of older 7219
adultsindividuals and if the chief administrator receives from 7220
the employment service or the applicant a letter from the 7221
employment service that is on the letterhead of the employment 7222
service, dated, and signed by a supervisor or another designated 7223
official of the employment service and that states that the 7224
employment service has requested the superintendent to conduct a 7225
criminal records check regarding the applicant, that the requested 7226
criminal records check will include a determination of whether the 7227
applicant has been convicted of or pleaded guilty to any offense 7228
listed or described in division (C)(1) of this section, that, as 7229
of the date set forth on the letter, the employment service had 7230
not received the results of the criminal records check, and that, 7231
when the employment service receives the results of the criminal 7232
records check, it promptly will send a copy of the results to the7233
PASSPORTcommunity-based long-term care agency. If a PASSPORT7234
community-based long-term care agency employs an applicant 7235
conditionally in accordance with this division, the employment 7236
service, upon its receipt of the results of the criminal records 7237
check, promptly shall send a copy of the results to the PASSPORT7238
community-based long-term care agency, and division (C)(2)(b) of 7239
this section applies regarding the conditional employment.7240

       Sec. 184.20. (A) A member of the third frontier commission 7241
or a member of the third frontier advisory board shall not do 7242
either of the following:7243

       (1) Receivereceive support under section 184.11 of the 7244
Revised Code;7245

       (2) Receive any financial gain from an entity that is awarded 7246
support under section 184.11 of the Revised Code if that financial 7247
gain is directly related to, or is the direct result of, the 7248
awarding of such support.7249

       (B) A member who violates division (A) of this section shall 7250
forfeit the support or financial gain received and shall pay the 7251
amount forfeited to the third frontier commission.7252

       Sec. 307.761. A board of county commissioners may maintain 7253
and operate a facility to encourage the study of and promote the 7254
sciences and natural history, or it may contract with or 7255
contribute to a nonprofit corporation to develop, maintain, and 7256
operate such a facility if the nonprofit corporation is organized, 7257
in whole or in part, for the purpose of encouraging the study of 7258
and to promote the sciences and natural history.7259

       Sec. 319.301.  (A) This section does not apply to any of the7260
following:7261

       (1) Taxes levied at whatever rate is required to produce a7262
specified amount of tax money, including a tax levied under 7263
section 5705.211 of the Revised Code, or an amount to pay debt 7264
charges;7265

       (2) Taxes levied within the one per cent limitation imposed7266
by Section 2 of Article XII, Ohio Constitution;7267

       (3) Taxes provided for by the charter of a municipal7268
corporation.7269

       (B) As used in this section:7270

       (1) "Real property" includes real property owned by a7271
railroad.7272

       (2) "Carryover property" means all real property on the7273
current year's tax list except:7274

       (a) Land and improvements that were not taxed by the district 7275
in both the preceding year and the current year;7276

       (b) Land and improvements that were not in the same class in7277
both the preceding year and the current year.7278

       (3) "Effective tax rate" means with respect to each class of7279
property:7280

       (a) The sum of the total taxes that would have been charged7281
and payable for current expenses against real property in that7282
class if each of the district's taxes were reduced for the current7283
year under division (D)(1) of this section without regard to the7284
application of division (E)(3) of this section divided by7285

       (b) The taxable value of all real property in that class.7286

       (4) "Taxes charged and payable" means the taxes charged and7287
payable prior to any reduction required by section 319.302 of the7288
Revised Code.7289

       (C) The tax commissioner shall make the determinations7290
required by this section each year, without regard to whether a7291
taxing district has territory in a county to which section 5715.247292
of the Revised Code applies for that year. Separate determinations 7293
shall be made for each of the two classes established pursuant to 7294
section 5713.041 of the Revised Code.7295

       (D) With respect to each tax authorized to be levied by each7296
taxing district, the tax commissioner, annually, shall do both of7297
the following:7298

       (1) Determine by what percentage, if any, the sums levied by7299
such tax against the carryover property in each class would have7300
to be reduced for the tax to levy the same number of dollars7301
against such property in that class in the current year as were7302
charged against such property by such tax in the preceding year7303
subsequent to the reduction made under this section but before the7304
reduction made under section 319.302 of the Revised Code. In the7305
case of a tax levied for the first time that is not a renewal of7306
an existing tax, the commissioner shall determine by what7307
percentage the sums that would otherwise be levied by such tax7308
against carryover property in each class would have to be reduced7309
to equal the amount that would have been levied if the full rate7310
thereof had been imposed against the total taxable value of such7311
property in the preceding tax year. A tax or portion of a tax that 7312
is designated a replacement levy under section 5705.192 of the 7313
Revised Code is not a renewal of an existing tax for purposes of 7314
this division.7315

       (2) Certify each percentage determined in division (D)(1) of7316
this section, as adjusted under division (E) of this section, and7317
the class of property to which that percentage applies to the7318
auditor of each county in which the district has territory. The7319
auditor, after complying with section 319.30 of the Revised Code,7320
shall reduce the sum to be levied by such tax against each parcel7321
of real property in the district by the percentage so certified7322
for its class. Certification shall be made by the first day of7323
September except in the case of a tax levied for the first time,7324
in which case certification shall be made within fifteen days of7325
the date the county auditor submits the information necessary to7326
make the required determination.7327

       (E)(1) As used in division (E)(2) of this section, "pre-19827328
joint vocational taxes" means, with respect to a class of7329
property, the difference between the following amounts:7330

       (a) The taxes charged and payable in tax year 1981 against7331
the property in that class for the current expenses of the joint7332
vocational school district of which the school district is a part7333
after making all reductions under this section;7334

       (b) The following percentage of the taxable value of all real 7335
property in that class:7336

       (i) In 1987, five one-hundredths of one per cent;7337

       (ii) In 1988, one-tenth of one per cent;7338

       (iii) In 1989, fifteen one-hundredths of one per cent;7339

       (iv) In 1990 and each subsequent year, two-tenths of one per7340
cent.7341

       If the amount in division (E)(1)(b) of this section exceeds7342
the amount in division (E)(1)(a) of this section, the pre-19827343
joint vocational taxes shall be zero.7344

       As used in divisions (E)(2) and (3) of this section, "taxes7345
charged and payable" has the same meaning as in division (B)(4) of7346
this section and excludes any tax charged and payable in 1985 or7347
thereafter under sections 5705.194 to 5705.197 or section 5705.2137348
of the Revised Code.7349

       (2) If in the case of a school district other than a joint7350
vocational or cooperative education school district any percentage7351
required to be used in division (D)(2) of this section for either7352
class of property could cause the total taxes charged and payable7353
for current expenses to be less than two per cent of the taxable7354
value of all real property in that class that is subject to7355
taxation by the district, the commissioner shall determine what7356
percentages would cause the district's total taxes charged and7357
payable for current expenses against that class, after all7358
reductions that would otherwise be made under this section, to7359
equal, when combined with the pre-1982 joint vocational taxes7360
against that class, the lesser of the following:7361

       (a) The sum of the rates at which those taxes are authorized7362
to be levied;7363

       (b) Two per cent of the taxable value of the property in that 7364
class. The auditor shall use such percentages in making the7365
reduction required by this section for that class.7366

       (3)(a) If in the case of a joint vocational school district7367
any percentage required to be used in division (D)(2) of this7368
section for either class of property could cause the total taxes7369
charged and payable for current expenses for that class to be less7370
than the designated amount, the commissioner shall determine what7371
percentages would cause the district's total taxes charged and7372
payable for current expenses for that class, after all reductions7373
that would otherwise be made under this section, to equal the7374
designated amount. The auditor shall use such percentages in7375
making the reductions required by this section for that class.7376

       (b) As used in division (E)(3)(a) of this section, the7377
designated amount shall equal the taxable value of all real7378
property in the class that is subject to taxation by the district7379
times the lesser of the following:7380

       (i) Two-tenths of one per cent;7381

       (ii) The district's effective rate plus the following7382
percentage for the year indicated:7383

WHEN COMPUTING THE 7384
TAXES CHARGED FOR ADD THE FOLLOWING PERCENTAGE: 7385

1987 0.025% 7386
1988 0.05% 7387
1989 0.075% 7388
1990 0.1% 7389
1991 0.125% 7390
1992 0.15% 7391
1993 0.175% 7392
1994 and thereafter 0.2% 7393

       (F) No reduction shall be made under this section in the rate 7394
at which any tax is levied.7395

       (G) The commissioner may order a county auditor to furnish7396
any information hethe commissioner needs to make the7397
determinations required under division (D) or (E) of this section,7398
and the auditor shall supply the information in the form and by7399
the date specified in the order. If the auditor fails to comply7400
with an order issued under this division, except for good cause as7401
determined by the commissioner, the commissioner shall withhold7402
from such county or taxing district therein fifty per cent of7403
state revenues to local governments pursuant to section 5747.50 of7404
the Revised Code or shall direct the department of education to7405
withhold therefrom fifty per cent of state revenues to school7406
districts pursuant to Chapter 3317. of the Revised Code. The7407
commissioner shall withhold the distribution of such revenues7408
until the county auditor has complied with this division, and the7409
department shall withhold the distribution of such revenues until7410
the commissioner has notified the department that the county7411
auditor has complied with this division.7412

       (H) If the commissioner is unable to certify a tax reduction7413
factor for either class of property in a taxing district located7414
in more than one county by the last day of November because7415
information required under division (G) of this section is7416
unavailable, hethe commissioner may compute and certify an7417
estimated tax reduction factor for that district for that class.7418
The estimated factor shall be based upon an estimate of the7419
unavailable information. Upon receipt of the actual information7420
for a taxing district that received an estimated tax reduction7421
factor, the commissioner shall compute the actual tax reduction7422
factor and use that factor to compute the taxes that should have7423
been charged and payable against each parcel of property for the7424
year for which the estimated reduction factor was used. The amount 7425
by which the estimated factor resulted in an overpayment or7426
underpayment in taxes on any parcel shall be added to or7427
subtracted from the amount due on that parcel in the ensuing tax7428
year.7429

       A percentage or a tax reduction factor determined or computed7430
by the commissioner under this section shall be used solely for7431
the purpose of reducing the sums to be levied by the tax to which7432
it applies for the year for which it was determined or computed.7433
It shall not be used in making any tax computations for any7434
ensuing tax year.7435

       (I) In making the determinations under division (D)(1) of7436
this section, the tax commissioner shall take account of changes7437
in the taxable value of carryover property resulting from7438
complaints filed under section 5715.19 of the Revised Code for7439
determinations made for the tax year in which such changes are7440
reported to the commissioner. Such changes shall be reported to7441
the commissioner on the first abstract of real property filed with7442
the commissioner under section 5715.23 of the Revised Code7443
following the date on which the complaint is finally determined by7444
the board of revision or by a court or other authority with7445
jurisdiction on appeal. The tax commissioner shall account for7446
such changes in making the determinations only for the tax year in7447
which the change in valuation is reported. Such a valuation change 7448
shall not be used to recompute the percentages determined under7449
division (D)(1) of this section for any prior tax year.7450

       Sec. 333.01.  As used in this chapter:7451

       (A) "County sales and use tax" means the tax levied by a 7452
county under division (A) of section 5739.021 or division (A) of 7453
section 5741.021 of the Revised Code that is returned or 7454
distributed to the county under section 5739.21 or 5741.03 of the 7455
Revised Code.7456

       (B) "Impact facility" means a permanent structure, including 7457
all interior or exterior square footage used for educational or 7458
exhibition activities, that meets all of the following criteria:7459

       (1) It is used for the sale of tangible personal property or 7460
services;7461

       (2) At least ten per cent of the facility's total square 7462
footage is dedicated to educational or exhibition activities;7463

       (3) At least fifty million dollars is invested in land, 7464
buildings, infrastructure, and equipment for the facility at the 7465
site of the facility over a period of not more than two years;7466

       (4) An annualized average of at least one hundred fifty new 7467
full-time equivalent positions will be created and maintained at 7468
the facility;7469

       (5) More than fifty per cent of the visitors to the facility 7470
are reasonably anticipated to live at least one hundred miles from 7471
the facility.7472

       (C) "Qualifying investment" means a person's investment in 7473
land, buildings, infrastructure, and equipment for creating an 7474
impact facility.7475

       (D) "Full-time equivalent positions" means the total number 7476
of hours worked at a facility in a work week, divided by forty 7477
hours per week.7478

       Sec. 333.02.  Before December 1, 2006, a board of county 7479
commissioners of a county that levies a county sales and use tax 7480
may enter into an agreement with any person that proposes to 7481
construct an impact facility in the county to provide payments to 7482
that person of up to seventy-five per cent of the county sales and 7483
use tax collected on each retail sale made by that person at the 7484
facility, for a term of up to ten years, or until the person's 7485
qualifying investment in the impact facility has been realized 7486
through the payments, whichever occurs first.7487

       Sec. 333.03.  (A) A person seeking to enter into an agreement 7488
and obtain payments under section 333.02 of the Revised Code shall 7489
provide both of the following to the board of county 7490
commissioners:7491

       (1) A certification by the person's chief financial officer, 7492
or the equivalent if that position does not exist, that the 7493
criteria listed in division (B) of section 333.01 of the Revised 7494
Code will be met; and7495

       (2) An application on a form or in a format acceptable to the 7496
board that describes the proposed impact facility, including the 7497
projected level of investment in and new jobs to be created at the 7498
facility, the rationale used for determining that more than fifty 7499
per cent of the facility's visitors live at least one hundred 7500
miles from the facility, the types of activities to be conducted 7501
at the facility, the projected levels of sales to occur at the 7502
facility, a calculation of the facility's square footage that will 7503
be dedicated to educational or exhibition activities, and any 7504
other information the board of county commissioners reasonably 7505
requests about the expected operations of the facility.7506

       (B) The board of county commissioners shall request the 7507
director of development to certify that the proposed facility 7508
meets the criteria for an impact facility listed in division (B) 7509
of section 333.01 of the Revised Code. The board of county 7510
commissioners may, but need not, make findings of fact that a 7511
proposed facility meets the criteria for an impact facility listed 7512
in division (B) of section 333.01 of the Revised Code before or 7513
after requesting the certification. If the director of development 7514
certifies a proposed facility as an impact facility under this 7515
section, and if the board makes such findings, the findings and 7516
certification are conclusive and not subject to reopening at any 7517
time.7518

       Sec. 333.04. (A) After review of the items submitted under 7519
division (A) of section 333.03 of the Revised Code, and after 7520
receipt of the certification from the director of development 7521
under division (B) of that section, a board of county 7522
commissioners, before December 1, 2006, may enter into an 7523
agreement under section 333.02 of the Revised Code, provided that 7524
the board has determined all of the following:7525

       (1) The proposed impact facility is economically sound;7526

       (2) Construction of the proposed impact facility has not 7527
begun prior to the day the agreement is entered into;7528

       (3) The impact facility will benefit the county by increasing 7529
employment opportunities and strengthening the local and regional 7530
economy; and7531

       (4) Receiving payments from the board of county commissioners 7532
is a major factor in the person's decision to go forward with 7533
construction of the impact facility.7534

       (B) An agreement entered into under this section shall 7535
include all of the following:7536

       (1) A description of the impact facility that is the subject 7537
of the agreement, including the existing investment level, if any, 7538
the proposed amount of investments, the scheduled starting and 7539
completion dates for the facility, and the number and type of 7540
full-time equivalent positions to be created at the facility;7541

       (2) The percentage of the county sales and use tax collected 7542
at the impact facility that will be used to make payments to the 7543
person entering into the agreement;7544

       (3) The term of the payments and the first calendar quarter 7545
in which the person may apply for a payment under section 333.06 7546
of the Revised Code;7547

       (4) A requirement that the amount of payments made to the 7548
person during the term established under division (B)(3) of this 7549
section shall not exceed the person's qualifying investment, and 7550
that all payments cease when that amount is reached;7551

       (5) A requirement that the person maintain operations at the 7552
impact facility for at least the term established under division 7553
(B)(3) of this section;7554

       (6) A requirement that the person annually certify to the 7555
board of county commissioners, on or before a date established by 7556
the board in the agreement, the level of investment in, the number 7557
of employees and type of full-time equivalent positions at, and 7558
the amount of county sales and use tax collected and remitted to 7559
the tax commissioner or treasurer of state from sales made at, the 7560
facility;7561

       (7) A provision stating that the creation of the proposed 7562
impact facility does not involve the relocation of more than ten 7563
full-time equivalent positions and two million dollars in taxable 7564
assets to the impact facility from another facility owned by the 7565
person, or a related member of the person, that is located in 7566
another political subdivision of this state, other than the 7567
political subdivision in which the impact facility is or will be 7568
located;7569

       (8) A provision stating that the person will not relocate 7570
more than ten full-time equivalent positions and two million 7571
dollars in taxable assets to the impact facility from another 7572
facility in another political subdivision of this state during the 7573
term of the payments without the written approval of the director 7574
of development;7575

       (9) A detailed explanation of how the person determined that 7576
more than fifty per cent of the visitors to the facility live at 7577
least one hundred miles from the facility.7578

       (C) For purposes of this section, the transfer of a full-time 7579
equivalent position or taxable asset from another political 7580
subdivision in this state to the political subdivision in which 7581
the impact facility is or will be located shall be considered a 7582
relocation, unless the person refills the full-time equivalent 7583
position, or replaces the taxable asset with an asset of equal or 7584
greater taxable value, within six months after the transfer. The 7585
person may not receive a payment under this chapter for any year 7586
in which more than ten relocations occurred without the written 7587
consent of the board of county commissioners.7588

       Sec. 333.05.  (A) If a person fails to meet or comply with 7589
any provision of an agreement entered into under section 333.02 of 7590
the Revised Code, the board of county commissioners may amend the 7591
agreement to reduce the percentage or term, or both, of the 7592
payments the person is entitled to receive under the agreement. 7593
The reduction shall commence in the calendar quarter immediately 7594
following the calendar quarter in which the board amends the 7595
agreement.7596

       (B) A board of county commissioners shall submit to the 7597
department of development and to the tax commissioner a copy of 7598
each agreement entered into under section 333.02 of the Revised 7599
Code and any modifications to an agreement within thirty days 7600
after finalization or modification of the agreement.7601

       Sec. 333.06.  (A) A person who has entered into an agreement 7602
with a board of county commissioners under section 333.02 of the 7603
Revised Code shall apply for payment with the county auditor on a 7604
form prescribed by the tax commissioner within sixty days after 7605
the end of each calendar quarter during which the agreement is in 7606
effect. Upon request of the county auditor, the tax commissioner 7607
shall provide to the county auditor the applicant's sales or use 7608
tax return information or any sales or use tax audit information, 7609
including information regarding state refunds of sales or use 7610
taxes, that the county auditor needs to determine the amount of 7611
the payment that should be made to the applicant.7612

       (B) On receipt of an application for payment under this 7613
section and review of the applicant's agreement with the board of 7614
county commissioners, the county auditor shall determine the 7615
amount of the payment the applicant shall receive as follows:7616

       (1) If the amount of the payment is not less than that 7617
claimed on the application, the county auditor shall certify the 7618
amount to the county treasurer, who shall make a payment to the 7619
applicant from the county sales and use tax revenues returned or 7620
distributed to the county under sections 5739.21 and 5741.03 of 7621
the Revised Code. Upon request of the board of county 7622
commissioners or the tax commissioner, the county auditor shall 7623
notify the board or the commissioner, or both, of the amount 7624
certified and the date the payment will be made.7625

       (2) If the amount of the payment is less than that claimed on 7626
the application, the county auditor shall notify the applicant and 7627
provide to the applicant the reasons why the payment is less than 7628
that claimed. If the applicant disagrees with the amount of the 7629
payment, the applicant may file an appeal with the tax 7630
commissioner pursuant to, and within the time prescribed by, 7631
section 333.07 of the Revised Code. To assist in reviewing the 7632
amount under appeal, the county auditor shall provide to the tax 7633
commissioner any information the commissioner requests.7634

       (C) A payment made under this section or under section 333.07 7635
of the Revised Code shall not include interest. The amount of the 7636
payment shall be subject to adjustment by the county auditor, 7637
based on any refunds of the county sales and use tax that were 7638
made to the person arising from retail sales at the impact 7639
facility, including for calendar quarters in which such sales were 7640
made before the calendar quarter for which the person is 7641
requesting a payment under this section.7642

       Sec. 333.07.  (A) An applicant who intends to file an appeal 7643
with the tax commissioner under division (B)(2) of section 333.06 7644
of the Revised Code shall have sixty days from the date the county 7645
auditor mails the notice under that section, as shown by the 7646
United States postal service postmark, to file with the 7647
commissioner a notice of objection and to request a hearing. The 7648
notice of objection shall state the reasons why the applicant 7649
objects to the amount of the payment to be paid to the applicant 7650
by the county auditor.7651

       (B)(1) If an applicant who files an appeal with the tax 7652
commissioner under division (B)(2) of section 333.06 of the 7653
Revised Code does not file a notice of objection within the time 7654
limit prescribed under division (A) of this section, the tax 7655
commissioner shall take no further action and the county auditor's 7656
determination under section 333.06 of the Revised Code is final.7657

       (2)(a) If the applicant files a notice of objection and 7658
requests a hearing within the time limit prescribed by division 7659
(A) of this section, the tax commissioner shall assign a time and 7660
place for the hearing and notify the applicant of the time and 7661
place, but the commissioner may continue the hearing from time to 7662
time as necessary. After the hearing, the commissioner may make 7663
adjustments to the payment as the commissioner finds proper, and 7664
shall issue a final determination thereon.7665

       (b) If the applicant files a notice of objection within the 7666
time limit prescribed by division (A) of this section and does not 7667
request a hearing, but provides additional information within the 7668
time limit prescribed by division (A) of this section, the tax 7669
commissioner shall review the information, may make adjustments to 7670
the payment as the commissioner finds proper, and shall issue a 7671
final determination thereon.7672

       (C) The tax commissioner shall serve a copy of the 7673
commissioner's final determination under this section on the 7674
applicant that filed the appeal and on the county auditor, in the 7675
manner provided in section 5703.37 of the Revised Code. The final 7676
determination may be appealed by the applicant under section 7677
5717.02 of the Revised Code.7678

       (D) If applicable, the county auditor shall certify to the 7679
county treasurer any payment due to a person pursuant to the tax 7680
commissioner's final determination under this section, adjusted 7681
for any changes that were made to the amount of the payment as the 7682
result of the appeal.7683

       Sec. 340.021.  (A) In an alcohol, drug addiction, and mental 7684
health service district comprised of a county with a population of 7685
two hundred fifty thousand or more on October 10, 1989, the board 7686
of county commissioners shall, within thirty days of October 10, 7687
1989, establish an alcohol and drug addiction services board as 7688
the entity responsible for providing alcohol and drug addiction 7689
services in the county, unless, prior to that date, the board 7690
adopts a resolution providing that the entity responsible for 7691
providing the services is a board of alcohol, drug addiction, and 7692
mental health services. If the board of county commissioners 7693
establishes an alcohol and drug addiction services board, the 7694
community mental health board established under former section 7695
340.02 of the Revised Code shall serve as the entity responsible 7696
for providing mental health services in the county. A community 7697
mental health board has all the powers, duties, and obligations of 7698
a board of alcohol, drug addiction, and mental health services 7699
with regard to mental health services. An alcohol and drug 7700
addiction services board has all the powers, duties, and 7701
obligations of a board of alcohol, drug addiction, and mental 7702
health services with regard to alcohol and drug addiction 7703
services. Any provision of the Revised Code that refers to a board 7704
of alcohol, drug addiction, and mental health services with regard 7705
to mental health services also refers to a community mental health 7706
board and any provision that refers to a board of alcohol, drug 7707
addiction, and mental health services with regard to alcohol and 7708
drug addiction services also refers to an alcohol and drug 7709
addiction services board.7710

       An alcohol and drug addiction services board shall consist of 7711
eighteen members, six of whom shall be appointed by the director 7712
of alcohol and drug addiction services and twelve of whom shall be 7713
appointed by the board of county commissioners. Of the members 7714
appointed by the director, one shall be a person who has received 7715
or is receiving services for alcohol or drug addiction, one shall 7716
be a parent or relative of such a person, one shall be a 7717
professional in the field of alcohol or drug addiction services, 7718
and one shall be an advocate for persons receiving treatment for 7719
alcohol or drug addiction. The membership of the board shall, as 7720
nearly as possible, reflect the composition of the population of 7721
the service district as to race and sex. Members shall be 7722
residents of the service district and shall be interested in 7723
alcohol and drug addiction services. Requirements for membership, 7724
including prohibitions against certain family and business 7725
relationships, and terms of office shall be the same as those for 7726
members of boards of alcohol, drug addiction, and mental health 7727
services.7728

        A community mental health board shall consist of eighteen 7729
members, six of whom shall be appointed by the director of mental 7730
health and twelve of whom shall be appointed by the board of 7731
county commissioners. Of the members appointed by the director, 7732
one shall be a person who has received or is receiving mental 7733
health services, one shall be a parent or relative of such a 7734
person, one shall be a psychiatrist or a physician, and one shall 7735
be a mental health professional. The membership of the board as 7736
nearly as possible shall reflect the composition of the population 7737
of the service district as to race and sex. Members shall be 7738
residents of the service district and shall be interested in 7739
mental health services. Requirements for membership, including 7740
prohibitions against certain family and business relationships, 7741
and terms of office shall be the same as those for members of 7742
boards of alcohol, drug addiction, and mental health services.7743

       (B) If a board of county commissioners subject to division 7744
(A) of this section did not adopt a resolution providing for a 7745
board of alcohol, drug addiction, and mental health services, the 7746
board of county commissioners may adopt a resolution providing for7747
establish such a board, subject to both ofin accordance with the 7748
following procedures:7749

       (1) The resolution shall be adopted not later than January 1, 7750
2004.7751

       (2) Before adopting the resolution, the board of county 7752
commissioners shall provide notice of the proposed resolution to 7753
the alcohol and drug services board and the community mental 7754
health board and shall provide both boards an opportunity to 7755
comment on the proposed resolutionNot later than January 1, 2007, 7756
the board of county commissioners shall adopt a resolution 7757
expressing its intent to establish a board of alcohol, drug 7758
addiction, and mental health services.7759

       (2) After adopting a resolution under division (B)(1) of this 7760
section, the board of county commissioners shall instruct the 7761
county's community mental health board and the alcohol and drug 7762
addiction services board to prepare a report on the feasibility, 7763
process, and proposed plan to establish a board of alcohol, drug 7764
addiction, and mental health services. The board of county 7765
commissioners shall specify the date by which the report must be 7766
submitted to the board for its review.7767

       (3) After reviewing the report prepared under division (B)(2) 7768
of this section, the board may adopt a final resolution 7769
establishing a board of alcohol, drug addiction, and mental health 7770
services. A final resolution establishing such a board shall be 7771
adopted not later than July 1, 2007.7772

       Sec. 742.57.  All amounts due the Ohio police and fire 7773
pension fund from the state treasury pursuant to this chapter 7774
shall be promptly paid upon warrant of the auditor of state7775
director of budget and management pursuant to a voucher approved 7776
by the director of budget and management.7777

       Sec. 901.23. (A) There is hereby created the farmland7778
preservation advisory board consisting of twelve voting members.7779
Not later than sixty days after the effective date of this7780
section,appointed by the director of agriculture shall appoint 7781
all of the following members to the boardas follows:7782

       (1) One member who is a county commissioner or a7783
representative of a statewide organization that represents county7784
commissioners;7785

       (2) One member who is a township trustee or a representative7786
of a statewide organization that represents township trustees;7787

       (3) One representative of the Ohio state university;7788

       (4) One representative of a national nonprofit organization7789
dedicated to the preservation of farmland;7790

       (5) One representative of the natural resources conservation7791
service in the United States department of agriculture;7792

       (6) One representative each of development, environmental,7793
and planning, and soil and water conservation interests;7794

       (7)(6) One farmer from each of the state's four quadrants.7795

       Of the initial appointments to the board, four shall serve7796
for a one-year term, four shall serve for a two-year term, and7797
four shall serve for a three-year term. Thereafter, termsTerms of7798
office shall be staggered and shall be for three years, with each 7799
term ending on the same day of the same month as did the term that 7800
it succeeds. Each member shall hold office from the date of 7801
appointment until the end of the term for which the member was 7802
appointed, except that the term of any member who is a county 7803
commissioner or township trustee shall end when the member ceases 7804
to serve as a county commissioner or township trustee.7805

       Members may be reappointed. Vacancies shall be filled in the7806
manner provided for original appointments. Any member appointed to 7807
fill a vacancy occurring prior to the expiration date of the term 7808
for which the member was appointed shall serve for the remainder 7809
of that term. A member shall continue to serve subsequent to the 7810
expiration date of the member's term until the member's successor 7811
takes office or until a period of sixty days has elapsed, 7812
whichever occurs first. Members shall serve at the pleasure of the 7813
director.7814

       The executive director of the office of farmland preservation7815
in the department of agriculture or another employee of the7816
department who is designated by the director shall serve as the7817
nonvoting chairperson of the board. The director annually shall7818
designate one member of the board to serve as its7819
vice-chairperson. The board may adopt bylaws governing its7820
operation and shall meet at a time when the director, or the7821
director's designee, considers it appropriate in order for the7822
board to provide advice as required under division (B) of this7823
section.7824

       (B) The board shall provide advice to the director regarding7825
all of the following:7826

       (1) The design and implementation of an agricultural easement 7827
purchase program;7828

       (2) The selection of applications that will be awarded7829
matching grants under division (D) of section 901.22 of the7830
Revised Code for the purchase of agricultural easements;7831

       (3) The design and implementation of any other statewide7832
farmland protection measures that the director considers7833
appropriate.7834

       (C) Serving as a member of the board does not constitute7835
holding a public office or position of employment under the laws7836
of this state and does not constitute grounds for removal of7837
public officers or employees from their offices or positions of7838
employment.7839

       (D) A board member shall be reimbursed for actual and7840
necessary expenses incurred in the discharge of duties as a board7841
member.7842

       Sec. 927.39. (A) As used in this section and in sections 7843
927.40 to 927.42 of the Revised Code:7844

       (1) "Pest" has the same meaning as in section 927.51 of the 7845
Revised Code.7846

       (2) "Quarantined area" means an area that is quarantined by 7847
the director of agriculture under section 927.71 of the Revised 7848
Code or by the United States department of agriculture.7849

       (B) Counties, townships, and municipal corporations may, upon 7850
the vote of the board of county commissioners, the board of 7851
township trustees, or the legislative authority of any municipal 7852
corporation, purchase or rent spraying equipment and may purchase 7853
supplies designed to combat dutch elm disease and phloem necrosis, 7854
commonly known as "elmblight,"a pest in a quarantined area and 7855
may contract for the hire of necessary employees to operate such 7856
equipment and carry out sections 927.39 to 927.42, inclusive, of 7857
the Revised Code. Payment for such equipment or its use, supplies, 7858
and wages as are contracted for may be provided out of the general 7859
fund of such subdivision.7860

       Any two or more counties, townships, municipal corporations, 7861
or any combination of such subdivisions, may jointly contract for 7862
the purchase or renting of such spraying equipment, the purchase 7863
of such supplies, and for the hiring of such employees to conduct 7864
a joint effort to combat dutch elm disease and phloem necrosisa 7865
pest in a quarantined area; the payment for such equipment, 7866
supplies, and labor may be made jointly, in such proportions as 7867
the board of county commissioners, the board of township trustees, 7868
or the legislative authority of a municipal corporation may agree 7869
upon, out of the general fund of any such subdivision.7870

       Sec. 927.40.  The board of county commissioners, board of 7871
township trustees, or legislative authority of a municipal 7872
corporation may authorize an agent to enter upon any lands in a 7873
quarantined area within the subdivisions for the sole purpose of7874
inspecting such lands for the existence of dutch elm disease or 7875
phloem necrosisa pest. Such powers of inspection may be exercised 7876
by any such subdivision, through its agent, solely to prepare a 7877
campaign within the subdivision against such plant diseasesa pest 7878
in a quarantined area.7879

       Sec. 927.41.  Upon the purchase or rental of spraying7880
equipment and the purchase of supplies to combat dutch elm disease 7881
and phloem necrosisa pest in a quarantined area, the agents of 7882
the board of county commissioners, board of township trustees, or7883
legislative authority of a municipal corporation may contact the 7884
owners of land in the quarantined area within the subdivision, to 7885
obtain permission to enter upon such lands to spray and treat 7886
trees upon such landcombat a pest. After obtaining such 7887
permission, such agents may enter upon such land and spray and 7888
treat such treescombat a pest as the owner agrees shall be so 7889
treated, and the board of county commissioners, board of township7890
trustees, or legislative authority of the municipal corporation 7891
may charge such fees for such treatmentefforts as will cover the 7892
actual costs of such treatmentthe efforts.7893

       In the same manner, plants that are dead or dying trees 7894
infested with the carrier beetles of the dutch elm diseasefrom a 7895
pest may be removed or completely destroyed by burning at the cost 7896
of the landowner.7897

       Sec. 927.42. (A) The board of county commissioners, the 7898
board of township trustees, or the legislative authority of any 7899
municipal corporation may obtain the assistance of the departments7900
department of agriculture of Ohio or of the United States 7901
department of agriculture upon any problem whichthat arises in 7902
connection with combating dutch elm disease and phloem necrosis.7903

       (B) In the case of a quarantined area, the board of county 7904
commissioners, the board of township trustees, or the legislative 7905
authority of a municipal corporation shall comply with a 7906
compliance agreement that is entered into in accordance with rules 7907
adopted under section 927.52 of the Revised Code.7908

       Sec. 955.011.  (A) When an application is made for7909
registration of aan assistance dog that is in training to become 7910
or serves as a guide or leader for a blind person or as a listener 7911
for a deaf person, that is in training to provide or provides 7912
support or assistance for a mobility impaired person, or that is 7913
in training to become or serves as a seizure assistance, seizure 7914
response, or seizure alert dog for a person with a seizure 7915
disorder, and the owner can show proof by certificate or other 7916
means that the dog is in training or has been trained for that 7917
purpose by a nonprofit special agency engaged in such workan 7918
assistance dog, the owner of such a guide, leader, hearing, 7919
support, seizure assistance, seizure response, or seizure alert7920
the dog shall be exempt from any fee for suchthe registration. 7921
Registration for such aan assistance dog in training or serving 7922
as a guide or leader for a blind person, as a listener for a deaf 7923
person, as a support dog for a mobility impaired person, or as a 7924
seizure assistance, seizure response, or seizure alert dog for a 7925
person with a seizure disorder shall be permanent and not subject 7926
to annual renewal so long as the dog is in training or so serves7927
an assistance dog. Certificates and tags stamped "Ohio Service7928
Assistance Dog-Permanent Registration," with registration number,7929
shall be issued upon registration of such a dog. Any certificate7930
and tag stamped "Ohio Guide Dog-Permanent Registration" or "Ohio7931
Hearing Dog-Permanent Registration," with registration number,7932
that was issued for a dog in accordance with this section as it7933
existed prior to July 4, 1984, and any certificate and tag stamped 7934
"Ohio Handicapped Assistance Dog-Permanent Registration," with 7935
registration number, that was issued for a dog in accordance with 7936
this section as it existed on and after July 5, 1984, andbut7937
prior to the effective date of this amendmentNovember 26, 2004, 7938
and any certificate and tag stamped "Ohio Service Dog-Permanent 7939
Registration," with registration number, that was issued for a dog 7940
in accordance with this section as it existed on and after 7941
November 26, 2004, but prior to the effective date of this 7942
amendment shall remain in effect as valid proof of the 7943
registration of the dog on and after the effective date of this 7944
amendmentNovember 26, 2004. Duplicate certificates and tags for a 7945
dog registered in accordance with this section, upon proper proof 7946
of loss, shall be issued and no fee required. Each duplicate 7947
certificate and tag that is issued shall be stamped "Ohio Service7948
Assistance Dog-Permanent Registration."7949

       (B) As used in this section and in sections 955.16 and 955.43 7950
of the Revised Code:7951

       (1) "Mobility impaired person" means any person, regardless 7952
of age, who is subject to a physiological defect or deficiency 7953
regardless of its cause, nature, or extent that renders the person 7954
unable to move about without the aid of crutches, a wheelchair, or 7955
any other form of support, or that limits the person's functional 7956
ability to ambulate, climb, descend, sit, rise, or to perform any 7957
related function. "Mobility impaired person" includes a person 7958
with a neurological or psychological disability that limits the 7959
person's functional ability to ambulate, climb, descend, sit, 7960
rise, or perform any related function. "Mobility impaired person" 7961
also includes a person with a seizure disorder.7962

       (2) "Blind" means either of the following:7963

       (a) Vision twenty/two hundred or less in the better eye with 7964
proper correction.;7965

       (b) Field defect in the better eye with proper correction7966
whichthat contracts the peripheral field so that the diameter of 7967
the visual field subtends an angle no greater than twenty degrees.7968

       (3) "Assistance dog" means a guide dog, hearing dog, or 7969
service dog that has been trained by a nonprofit special agency. 7970

       (4) "Guide dog" means a dog that has been trained or is in 7971
training to assist a blind person.7972

       (5) "Hearing dog" means a dog that has been trained or is in 7973
training to assist a deaf or hearing-impaired person.7974

        (6) "Service dog" means a dog that has been trained or is in 7975
training to assist a mobility impaired person.7976

       Sec. 955.16.  (A) Dogs that have been seized by the county7977
dog warden and impounded shall be kept, housed, and fed for three7978
days for the purpose of redemption, as provided by section 955.187979
of the Revised Code, unless any of the following applies:7980

       (1) Immediate humane destruction of the dog is necessary7981
because of obvious disease or injury. If the diseased or injured7982
dog is registered, as determined from the current year's7983
registration list maintained by the warden and the county auditor7984
of the county where the dog is registered, the necessity of7985
destroying the dog shall be certified by a licensed veterinarian7986
or a registered veterinary technician. If the dog is not7987
registered, the decision to destroy it shall be made by the7988
warden.7989

       (2) The dog is currently registered on the registration list 7990
maintained by the warden and the auditor of the county where the 7991
dog is registered and the attempts to notify the owner, keeper, or 7992
harborer under section 955.12 of the Revised Code have failed, in 7993
which case the dog shall be kept, housed, and fed for fourteen 7994
days for the purpose of redemption.7995

       (3) The warden has contacted the owner, keeper, or harborer 7996
under section 955.12 of the Revised Code, and the owner, keeper, 7997
or harborer has requested that the dog remain in the pound or 7998
animal shelter until the owner, harborer, or keeper redeems the 7999
dog. The time for such redemption shall be not more than 8000
forty-eight hours following the end of the appropriate redemption 8001
period.8002

       At any time after such periods of redemption, any dog not8003
redeemed shall be donated to any nonprofit special agency that is8004
engaged in the training of any type of assistance dogs to serve as 8005
guide or leader dogs for blind persons, hearing dogs for deaf 8006
persons, or support dogs for mobility impaired persons and that 8007
requests that the dog be donated to it. Any dog not redeemed that 8008
is not requested by such an agency may be sold, except that no dog 8009
sold to a person other than a nonprofit teaching or research 8010
institution or organization of the type described in division (B) 8011
of this section shall be discharged from the pound or animal 8012
shelter until the animal has been registered and furnished with a 8013
valid registration tag.8014

       (B) Any dog that is not redeemed within the applicable period 8015
as specified in this section or section 955.12 of the Revised Code 8016
from the time notice is mailed to its owner, keeper, or harborer 8017
or is posted at the pound or animal shelter, as required by 8018
section 955.12 of the Revised Code, and that is not required to be 8019
donated to a nonprofit special agency engaged in the training of 8020
guide, leader, hearing, or supportany type of assistance dogs 8021
may, upon payment to the dog warden or poundkeeper of the sum of 8022
three dollars, be sold to any nonprofit Ohio institution or8023
organization that is certified by the Ohio public health council8024
as being engaged in teaching or research concerning the prevention 8025
and treatment of diseases of human beings or animals. Any dog that 8026
is donated to a nonprofit special agency engaged in the training 8027
of guide, leader, hearing, or supportany type of assistance dogs,8028
in accordance with division (A) of this section and any dog that 8029
is sold to any nonprofit teaching or research institution or8030
organization shall be discharged from the pound or animal shelter8031
without registration and may be kept by the agency or by the8032
institution or organization without registration so long as the8033
dog is being trained, or is being used for teaching and research8034
purposes.8035

       Any institution or organization certified by the Ohio public 8036
health council that obtains dogs for teaching and research8037
purposes pursuant to this section shall, at all reasonable times,8038
make the dogs available for inspection by agents of the Ohio8039
humane society, appointed pursuant to section 1717.04 of the8040
Revised Code, and agents of county humane societies, appointed8041
pursuant to section 1717.06 of the Revised Code, in order that the 8042
agents may prevent the perpetration of any act of cruelty, as8043
defined in section 1717.01 of the Revised Code, to the dogs.8044

       (C) Any dog that the dog warden or poundkeeper is unable to 8045
dispose of, in the manner provided by this section and section8046
955.18 of the Revised Code, may be humanely destroyed, except that 8047
no dog shall be destroyed until twenty-four hours after it has 8048
been offered to a nonprofit teaching or research institution or 8049
organization, as provided in this section, that has made a request 8050
for dogs to the dog warden or poundkeeper.8051

       (D) An owner of a dog that is wearing a valid registration8052
tag who presents the dog to the dog warden or poundkeeper may8053
specify in writing that the dog shall not be offered to a8054
nonprofit teaching or research institution or organization, as8055
provided in this section.8056

       (E) A record of all dogs impounded, the disposition of the8057
same, the owner's name and address, if known, and a statement of8058
costs assessed against the dogs shall be kept by the poundkeeper,8059
and hethe poundkeeper shall furnish a transcript thereof to the8060
county treasurer quarterly.8061

       A record of all dogs received and the source that supplied8062
them shall be kept, for a period of three years from the date of8063
acquiring the dogs, by all institutions or organizations engaged8064
in teaching or research concerning the prevention and treatment of 8065
diseases of human beings or animals.8066

       (F) No person shall destroy any dog by the use of a high8067
altitude decompression chamber or by any method other than a8068
method that immediately and painlessly renders the dog initially8069
unconscious and subsequently dead.8070

       Sec. 955.43.  (A) When either a blind, deaf or hearing 8071
impaired, or mobility impaired person or a trainer of an 8072
assistance dog is accompanied by aan assistance dog that serves 8073
as or is in training to become a guide, leader, listener, or 8074
support dog for the person, and the person can show proof by 8075
certificate or other means that the dog leading the person, 8076
listening for the person, or providing support or assistance for 8077
the person has been or is being trained for that purpose by a 8078
nonprofit special agency engaged in such work, the person or the 8079
trainer, as applicable, is entitled to the full and equal 8080
accommodations, advantages, facilities, and privileges of all 8081
public conveyances, hotels, lodging places, all places of public 8082
accommodation, amusement, or resort, all institutions of8083
education, and other places to which the general public is8084
invited, and may take the dog into such conveyances and places,8085
subject only to the conditions and limitations applicable to all8086
persons not so accompanied, except that:8087

       (1) The dog shall not occupy a seat in any public conveyance.8088

       (2) The dog shall be upon a leash while using the facilities8089
of a common carrier.8090

       (3) Any dog in training to become a guide, leader, listener,8091
or supportan assistance dog shall be covered by a liability8092
insurance policy provided by the nonprofit special agency engaged8093
in such work protecting members of the public against personal8094
injury or property damage caused by the dog.8095

       (B) No person shall deprive a blind, deaf or hearing 8096
impaired, or mobility impaired person or a trainer of an 8097
assistance dog who is accompanied by an assistance dog of any of 8098
the advantages, facilities, or privileges provided in division (A) 8099
of this section, nor charge the blind, deaf, or mobility impaired8100
person or trainer a fee or charge for the dog.8101

       (C) As used in this section, "institutions of education"8102
means:8103

       (1) Any state university or college as defined in section8104
3345.32 of the Revised Code;8105

       (2) Any private college or university that holds a8106
certificate of authorization issued by the Ohio board of regents8107
pursuant to Chapter 1713. of the Revised Code;8108

       (3) Any elementary or secondary school operated by a board of 8109
education;8110

       (4) Any chartered or nonchartered nonpublic elementary or8111
secondary school;8112

       (5) Any school issued a certificate of registration by the8113
state board of career colleges and schools.8114

       Sec. 1309.102.  (A) As used in this chapter, unless the8115
context requires otherwise:8116

       (1) "Accession" means goods that are physically united with8117
other goods in such a manner that the identity of the original8118
goods is not lost.8119

       (2)(a) "Account," except as used in "account for," means a8120
right to payment of a monetary obligation, whether or not earned8121
by performance, (i) for property that has been or is to be sold,8122
leased, licensed, assigned, or otherwise disposed of, (ii) for8123
services rendered or to be rendered, (iii) for a policy of8124
insurance issued or to be issued, (iv) for a secondary obligation8125
incurred or to be incurred, (v) for energy provided or to be8126
provided, (vi) for the use or hire of a vessel under a charter or8127
other contract, (vii) arising out of the use of a credit or charge 8128
card or information contained on or for use with the card, or 8129
(viii) as winnings in a lottery or other game of chance operated 8130
or sponsored by a state, governmental unit of a state, or person 8131
licensed or authorized to operate the game by a state or8132
governmental unit of a state.8133

       (b) "Account" includes health-care insurance receivables.8134

       (c) "Account" does not include (i) rights to payment8135
evidenced by chattel paper or an instrument, (ii) commercial tort8136
claims, (iii) deposit accounts, (iv) investment property, (v)8137
letter-of-credit rights or letters of credit, or (vi) rights to8138
payment for money or funds advanced or sold, other than rights8139
arising out of the use of a credit or charge card or information8140
contained on or for use with the card.8141

       (3) "Account debtor" means a person who is obligated on an8142
account, chattel paper, or general intangible. "Account debtor"8143
does not include a person who is obligated to pay a negotiable8144
instrument, even if the instrument constitutes part of chattel8145
paper.8146

       (4) "Accounting," except as used in "accounting for," means a8147
record:8148

       (a) Authenticated by a secured party;8149

       (b) Indicating the aggregate unpaid secured obligations as of 8150
a date not more than thirty-five days earlier or thirty-five days 8151
later than the date of the record; and8152

       (c) Identifying the components of the obligations in8153
reasonable detail.8154

       (5) "Agricultural lien" means an interest, other than a8155
security interest, in farm products:8156

       (a) That secures payment or performance of an obligation for:8157

       (i) Goods or services furnished in connection with a debtor's8158
farming operation; or8159

       (ii) Rent on real property leased by a debtor in connection8160
with its farming operation.8161

       (b) That is created by statute in favor of a person who:8162

       (i) In the ordinary course of business, furnished goods or8163
services to a debtor in connection with the debtor's farming8164
operation; or8165

       (ii) Leased real property to a debtor in connection with the8166
debtor's farming operation; and8167

       (c) Whose effectiveness does not depend on the person's8168
possession of the personal property.8169

       (6) "As-extracted collateral" means:8170

       (a) Oil, gas, or other minerals that are subject to a8171
security interest that:8172

       (i) Is created by a debtor having an interest in the minerals8173
before extraction; and8174

       (ii) Attaches to the minerals as extracted; or8175

       (b) Accounts arising out of the sale at the wellhead or8176
minehead of oil, gas, or other minerals in which the debtor had an8177
interest before extraction.8178

       (7) "Authenticate" means:8179

       (a) To sign; or8180

       (b) To execute or otherwise adopt a symbol, or encrypt or8181
similarly process a record in whole or in part, with the present8182
intent of the authenticating person to identify the person and8183
adopt or accept a record.8184

       (8) "Bank" means an organization that is engaged in the8185
business of banking. "Bank" includes savings banks, savings and8186
loan associations, credit unions, and trust companies.8187

       (9) "Cash proceeds" means proceeds that are money, checks,8188
deposit accounts, or the like.8189

       (10) "Certificate of title" means a certificate of title with8190
respect to which a statute provides for the security interest in8191
question to be indicated on the certificate as a condition or8192
result of the security interest's obtaining priority over the8193
rights of a lien creditor with respect to the collateral.8194

       (11)(a) "Chattel paper" means a record that evidences both a8195
monetary obligation and a security interest in specific goods, a8196
security interest in specific goods and software used in the8197
goods, a security interest in specific goods and license of8198
software used in the goods, a lease of specific goods, or a lease8199
of specific goods and license of software used in the goods.8200

       As used in division (A)(11)(a) of this section, "monetary8201
obligation" means a monetary obligation secured by the goods or8202
owed under a lease of the goods and includes a monetary obligation8203
with respect to software used in the goods.8204

       (b) If a transaction is evidenced by records that include an 8205
instrument or series of instruments, the group of records taken8206
together constitutes chattel paper.8207

       (c) "Chattel paper" does not include (i) charters or other8208
contracts involving the use or hire of a vessel or (ii) records8209
that evidence a right to payment arising out of the use of a8210
credit or charge card or information contained on or for use with8211
the card.8212

       (12) "Collateral" means the property subject to a security8213
interest or agricultural lien, including:8214

       (a) Proceeds to which a security interest attaches;8215

       (b) Accounts, chattel paper, payment intangibles, and8216
promissory notes that have been sold; and8217

       (c) Goods that are the subject of a consignment.8218

       (13) "Commercial tort claim" means a claim arising in tort8219
with respect to which:8220

       (a) The claimant is an organization; or8221

       (b) The claimant is an individual, and the claim:8222

       (i) Arose in the course of the claimant's business or8223
profession; and8224

       (ii) Does not include damages arising out of personal injury8225
to or the death of an individual.8226

       (14) "Commodity account" means an account maintained by a8227
commodity intermediary in which a commodity contract is carried8228
for a commodity customer.8229

       (15) "Commodity contract" means a commodity futures contract,8230
an option on a commodity futures contract, a commodity option, or8231
another contract if the contract or option is:8232

       (a) Traded on or subject to the rules of a board of trade8233
that has been designated as a contract market for such a contract8234
pursuant to the federal commodities laws; or8235

       (b) Traded on a foreign commodity board of trade, exchange,8236
or market and is carried on the books of a commodity intermediary8237
for a commodity customer.8238

       (16) "Commodity customer" means a person for whom a commodity8239
intermediary carries a commodity contract on its books.8240

       (17) "Commodity intermediary" means a person that:8241

       (a) Is registered as a futures commission merchant under the8242
federal commodities laws; or8243

       (b) In the ordinary course of its business provides clearance 8244
or settlement services for a board of trade that has been 8245
designated as a contract market pursuant to the federal8246
commodities laws.8247

       (18) "Communicate" means:8248

       (a) To send a written or other tangible record;8249

       (b) To transmit a record by any means agreed upon by the8250
persons sending and receiving the record; or8251

       (c) In the case of transmission of a record to or by a filing8252
office, to transmit a record by any means prescribed by8253
filing-office rule.8254

       (19) "Consignee" means a merchant to whom goods are delivered8255
in a consignment.8256

       (20) "Consignment" means a transaction, regardless of its8257
form, in which a person delivers goods to a merchant for the8258
purpose of sale and:8259

       (a) The merchant:8260

       (i) Deals in goods of that kind under a name other than the8261
name of the person making delivery;8262

       (ii) Is not an auctioneer; and8263

       (iii) Is not generally known by its creditors to be8264
substantially engaged in selling the goods of others;8265

       (b) With respect to each delivery, the aggregate value of the8266
goods is one thousand dollars or more at the time of delivery.8267

       (c) The goods are not consumer goods immediately before8268
delivery; and8269

       (d) The transaction does not create a security interest that8270
secures an obligation.8271

       (21) "Consignor" means a person that delivers goods to a8272
consignee in a consignment.8273

       (22) "Consumer debtor" means a debtor in a consumer8274
transaction.8275

       (23) "Consumer goods" means goods that are used or bought for8276
use primarily for personal, family, or household purposes.8277

       (24) "Consumer-goods transaction" means a consumer8278
transaction in which:8279

       (a) An individual incurs an obligation primarily for8280
personal, family, or household purposes; and8281

       (b) A security interest in consumer goods secures the8282
obligation.8283

       (25) "Consumer obligor" means an obligor who is an individual8284
and who incurred the obligation as part of a transaction entered8285
into primarily for personal, family, or household purposes.8286

       (26) "Consumer transaction" means a transaction in which: (a)8287
an individual incurs an obligation primarily for personal, family,8288
or household purposes, (b) a security interest secures the8289
obligation, and (c) the collateral is held or acquired primarily8290
for personal, family, or household purposes. "Consumer8291
transaction" includes consumer-goods transactions.8292

       (27) "Continuation statement" means an amendment of a8293
financing statement that:8294

       (a) Identifies, by its file number, the initial financing8295
statement to which it relates; and8296

       (b) Indicates that it is a continuation statement for, or8297
that it is filed to continue the effectiveness of, the identified8298
financing statement.8299

       (28) "Debtor" means:8300

       (a) A person having an interest, other than a security8301
interest or other lien, in the collateral, whether or not the8302
person is an obligor;8303

       (b) A seller of accounts, chattel paper, payment intangibles, 8304
or promissory notes; or8305

       (c) A consignee.8306

       (29) "Deposit account" means a demand, time, savings,8307
passbook, or similar account maintained with a bank but does not8308
include investment property or accounts evidenced by an8309
instrument.8310

       (30) "Document" means a document of title or a receipt of the8311
type described in division (B) of section 1307.06 of the Revised8312
Code.8313

       (31) "Electronic chattel paper" means chattel paper evidenced8314
by a record consisting of information stored in an electronic8315
medium.8316

       (32) "Encumbrance" means a right, other than an ownership8317
interest, in real property. "Encumbrance" includes mortgages and8318
other liens on real property.8319

       (33) "Equipment" means goods other than inventory, farm8320
products, or consumer goods.8321

       (34) "Farm products" means goods, other than standing timber,8322
with respect to which the debtor is engaged in a farming operation8323
and that are:8324

       (a) Crops grown, growing, or to be grown, including:8325

       (i) Crops produced on trees, vines, and bushes; and8326

       (ii) Aquatic goods produced in aquacultural operations;8327

       (b) Livestock, born or unborn, including aquatic goods8328
produced in aquacultural operations;8329

       (c) Supplies used or produced in a farming operation; or8330

       (d) Products of crops or livestock in their unmanufactured8331
states.8332

       (35) "Farming operation" means raising, cultivating,8333
propagating, fattening, grazing, or any other farming, livestock,8334
or aquacultural operation.8335

       (36) "File number" means the number assigned to an initial8336
financing statement under division (A) of section 1309.519 of the8337
Revised Code.8338

       (37) "Filing office" means an office designated in section8339
1309.501 of the Revised Code as the place to file a financing8340
statement.8341

       (38) "Filing-office rule" means a rule adopted under section8342
1309.526 of the Revised Code.8343

       (39) "Financing statement" means a record composed of an8344
initial financing statement and any filed record or records8345
relating to the initial financing statement. For the purposes of 8346
this chapter, financing statements filed for recording with the 8347
secretary of state shall not be required to include social 8348
security or employer identification numbers.8349

       (40) "Fixture filing" means the filing of a financing8350
statement covering goods that are or are to become fixtures and8351
satisfying divisions (A) and (B) of section 1309.502 of the8352
Revised Code. "Fixture filing" includes the filing of a financing8353
statement covering goods of a transmitting utility that are or are8354
to become fixtures.8355

       (41) "Fixtures" means goods that have become so related to8356
particular real property that an interest in them arises under8357
real property law.8358

       (42) "General intangible" means any personal property,8359
including things in action, other than accounts, chattel paper,8360
commercial tort claims, deposit accounts, documents, goods,8361
instruments, investment property, letter-of-credit rights, letters8362
of credit, money, and oil, gas, or other minerals before8363
extraction. "General intangible" includes payment intangibles and8364
software.8365

       (43) "Good faith" means honesty in fact and the observance of8366
reasonable commercial standards of fair dealing.8367

       (44)(a) "Goods" means all things that are movable when a8368
security interest attaches. "Goods" includes (i) fixtures, (ii)8369
standing timber that is to be cut and removed under a conveyance8370
or contract for sale, (iii) the unborn young of animals, (iv)8371
crops grown, growing, or to be grown, even if the crops are8372
produced on trees, vines, or bushes, and (v) manufactured homes.8373

       (b) "Goods" also includes a computer program embedded in8374
goods and any supporting information provided in connection with a8375
transaction relating to the program if (i) the program is8376
associated with the goods in such a manner that it customarily is8377
considered part of the goods, or (ii) by becoming the owner of the 8378
goods, a person acquires a right to use the program in connection 8379
with the goods.8380

       (c) "Goods" does not include a computer program embedded in8381
goods that consist solely of the medium in which the program is8382
embedded. "Goods" does not include accounts, chattel paper,8383
commercial tort claims, deposit accounts, documents, general8384
intangibles, instruments, investment property, letter-of-credit8385
rights, letters of credit, money, or oil, gas, or other minerals8386
before extraction.8387

       (45) "Governmental unit" means a subdivision, agency,8388
department, county, parish, municipal corporation, or other unit8389
of the government of the United States, a state, or a foreign8390
country. "Governmental unit" includes an organization having a8391
separate corporate existence if the organization is eligible to8392
issue debt on which interest is exempt from income taxation under8393
the laws of the United States.8394

       (46) "Health-care-insurance receivable" means an interest in8395
or claim under a policy of insurance that is a right to payment of8396
a monetary obligation for health-care goods or services provided.8397

       (47)(a) "Instrument" means a negotiable instrument or any8398
other writing that evidences a right to the payment of a monetary8399
obligation, is not itself a security agreement or lease, and is of8400
a type that in ordinary course of business is transferred by8401
delivery with any necessary indorsement or assignment.8402

       (b) "Instrument" does not include (i) investment property,8403
(ii) letters of credit, or (iii) writings that evidence a right to8404
payment arising out of the use of a credit or charge card or8405
information contained on or for use with the card.8406

       (48) "Inventory" means goods, other than farm products, that:8407

       (a) Are leased by a person as lessor;8408

       (b) Are held by a person for sale or lease or to be furnished8409
under a contract of service;8410

       (c) Are furnished by a person under a contract of service; or8411

       (d) Consist of raw materials, work in process, or materials8412
used or consumed in a business.8413

       (49) "Investment property" means a security, whether8414
certificated or uncertificated, a security entitlement, a8415
securities account, a commodity contract, or a commodity account.8416

       (50) "Jurisdiction of organization," with respect to a8417
registered organization, means the jurisdiction under whose law8418
the organization is organized.8419

       (51) "Letter-of-credit right" means a right to payment or8420
performance under a letter of credit, whether or not the8421
beneficiary has demanded or is at the time entitled to demand8422
payment or performance. "Letter-of-credit right" does not include8423
the right of a beneficiary to demand payment or performance under8424
a letter of credit.8425

       (52) "Lien creditor" means:8426

       (a) A creditor who has acquired a lien on the property8427
involved by attachment, levy or the like;8428

       (b) An assignee for benefit of creditors from the time of8429
assignment;8430

       (c) A trustee in bankruptcy from the date of the filing of8431
the petition; or8432

       (d) A receiver in equity from the time of appointment.8433

       (53) "Manufactured home" means a structure, transportable in8434
one or more sections, that, in the traveling mode, is eight body8435
feet or more in width or forty body feet or more in length, or,8436
when erected on site, is three hundred twenty or more square feet,8437
and that is built on a permanent chassis and designed to be used8438
as a dwelling with or without a permanent foundation when8439
connected to the required utilities, and includes the plumbing,8440
heating, air conditioning, and electrical systems contained in the8441
structure. "Manufactured home" includes any structure that meets8442
all of the requirements of this paragraph except the size8443
requirements and with respect to which the manufacturer8444
voluntarily files a certification required by the United States8445
secretary of housing and urban development and complies with the8446
standards established under Title 42 of the United States Code.8447

       (54) "Manufactured-home transaction" means a secured8448
transaction:8449

       (a) That creates a purchase-money security interest in a8450
manufactured home, other than a manufactured home held as8451
inventory; or8452

       (b) In which a manufactured home, other than a manufactured8453
home held as inventory, is the primary collateral.8454

       (55) "Mortgage" means a consensual interest in real property,8455
including fixtures, that secures payment or performance of an8456
obligation.8457

       (56) "New debtor" means a person that becomes bound as debtor8458
under division (D) of section 1309.203 of the Revised Code by a8459
security agreement previously entered into by another person.8460

       (57)(a) "New value" means (i) money, (ii) money's worth in8461
property, services, or new credit, or (iii) release by a8462
transferee of an interest in property previously transferred to8463
the transferee.8464

       (b) "New value" does not include an obligation substituted8465
for another obligation.8466

       (58) "Noncash proceeds" means proceeds other than cash8467
proceeds.8468

       (59)(a) "Obligor" means a person who, with respect to an8469
obligation secured by a security interest in or an agricultural8470
lien on the collateral, (i) owes payment or other performance of8471
the obligation, (ii) has provided property other than the8472
collateral to secure payment or other performance of the8473
obligation, or (iii) is otherwise accountable in whole or in part8474
for payment or other performance of the obligation.8475

       (b) "Obligor" does not include issuers or nominated persons8476
under a letter of credit.8477

       (60) "Original debtor," except as used in division (C) of8478
section 1309.310 of the Revised Code, means a person who, as8479
debtor, entered into a security agreement to which a new debtor8480
has become bound under division (D) of section 1309.203 of the8481
Revised Code.8482

       (61) "Payment intangible" means a general intangible under8483
which the account debtor's principal obligation is a monetary8484
obligation.8485

       (62) "Person related to," with respect to an individual,8486
means:8487

       (a) The spouse of the individual;8488

       (b) A brother, brother-in-law, sister, or sister-in-law of8489
the individual;8490

       (c) An ancestor or lineal descendant of the individual or the8491
individual's spouse; or8492

       (d) Any other relative, by blood or marriage, of the8493
individual or the individual's spouse who shares the same home8494
with the individual.8495

       (63) "Person related to," with respect to an organization,8496
means:8497

       (a) A person directly or indirectly controlling, controlled8498
by, or under common control with the organization;8499

       (b) An officer or director of, or a person performing similar8500
functions with respect to, the organization;8501

       (c) An officer or director of, or a person performing similar8502
functions with respect to, a person described in division8503
(A)(63)(a) of this section;8504

       (d) The spouse of an individual described in division8505
(A)(63)(a), (b), or (c) of this section; or8506

       (e) An individual who is related by blood or marriage to an8507
individual described in division (A)(63)(a), (b), (c), or (d) of8508
this section and shares the same home with the individual.8509

       (64) "Proceeds," except as used in division (B) of section8510
1309.609 of the Revised Code, means the following property:8511

       (a) Whatever is acquired upon the sale, lease, license,8512
exchange, or other disposition of collateral;8513

       (b) Whatever is collected on, or distributed on account of,8514
collateral;8515

       (c) Rights arising out of collateral;8516

       (d) To the extent of the value of collateral, claims arising8517
out of the loss, nonconformity, or interference with the use of,8518
defects or infringement of rights in, or damage to the collateral;8519
or8520

       (e) To the extent of the value of collateral and to the8521
extent payable to the debtor or the secured party, insurance8522
payable by reason of the loss or nonconformity of, defects or8523
infringement of rights in, or damage to the collateral.8524

       (65) "Promissory note" means an instrument that evidences a8525
promise to pay a monetary obligation, does not evidence an order8526
to pay, and does not contain an acknowledgment by a bank that the8527
bank has received for deposit a sum of money or funds.8528

       (66) "Proposal" means a record authenticated by a secured8529
party that includes the terms on which the secured party is8530
willing to accept collateral in full or partial satisfaction of8531
the obligation it secures pursuant to sections 1309.620, 1309.621,8532
and 1309.622 of the Revised Code.8533

       (67) "Public-finance transaction" means a secured transaction8534
in connection with which:8535

       (a) Debt securities are issued;8536

       (b) All or a portion of the securities issued have an initial8537
stated maturity of at least twenty years; and8538

       (c) The debtor, obligor, secured party, account debtor or8539
other person obligated on collateral, assignor or assignee of a8540
secured obligation, or assignor or assignee of a security interest8541
is a state or a governmental unit of a state.8542

       (68) "Pursuant to commitment," with respect to an advance8543
made or other value given by a secured party, means pursuant to8544
the secured party's obligation, whether or not a subsequent event8545
of default or other event not within the secured party's control8546
has relieved or may relieve the secured party from its obligation.8547

       (69) "Record," except as used in "for record," "of record,"8548
"record or legal title," and "record owner," means information8549
that is inscribed on a tangible medium or that is stored in an8550
electronic or other medium and is retrievable in perceivable form.8551

       (70) "Registered organization" means an organization8552
organized solely under the law of a single state or the United8553
States and as to which the state or the United States must8554
maintain a public record showing the organization to have been8555
organized.8556

       (71) "Secondary obligor" means an obligor to the extent that:8557

       (a) The obligor's obligation is secondary; or8558

       (b) The obligor has a right of recourse with respect to an8559
obligation secured by collateral against the debtor, another8560
obligor, or property of either.8561

       (72) "Secured party" means:8562

       (a) A person in whose favor a security interest is created or8563
provided for under a security agreement, whether or not any8564
obligation to be secured is outstanding;8565

       (b) A person that holds an agricultural lien;8566

       (c) A consignor;8567

       (d) A person to whom accounts, chattel paper, payment8568
intangibles, or promissory notes have been sold;8569

       (e) A trustee, indenture trustee, agent, collateral agent, or8570
other representative in whose favor a security interest or8571
agricultural lien is created or provided for; or8572

       (f) A person who holds a security interest arising under8573
section 1302.42, 1302.49, 1302.85, 1304.20, 1305.18, or 1310.54 of8574
the Revised Code.8575

       (73) "Security agreement" means an agreement that creates or8576
provides for a security interest.8577

       (74) "Send," in connection with a record or notification,8578
means:8579

       (a) To deposit in the mail, deliver for transmission, or8580
transmit by any other usual means of communication, with postage8581
or cost of transmission provided for, addressed to any address8582
reasonable under the circumstances; or8583

       (b) To cause the record or notification to be received within 8584
the time that it would have been received if properly sent under8585
division (A)(74)(a) of this section.8586

       (75) "Software" means a computer program and any supporting8587
information provided in connection with a transaction relating to8588
the program. "Software" does not include a computer program that8589
is included in the definition of goods.8590

       (76) "State" means a state of the United States, the District8591
of Columbia, Puerto Rico, the United States Virgin Islands, or any8592
territory or insular possession subject to the jurisdiction of the8593
United States.8594

       (77) "Supporting obligation" means a letter-of-credit right8595
or secondary obligation that supports the payment or performance8596
of an account, chattel paper, a document, a general intangible, an8597
instrument, or investment property.8598

       (78) "Tangible chattel paper" means chattel paper evidenced8599
by a record consisting of information that is inscribed on a8600
tangible medium.8601

       (79) "Termination statement" means an amendment of a8602
financing statement that:8603

       (a) Identifies, by its file number, the initial financing8604
statement to which it relates; and8605

       (b) Indicates either that it is a termination statement or8606
that the identified financing statement is no longer effective.8607

       (80) "Transmitting utility" means a person primarily engaged8608
in the business of:8609

       (a) Operating a railroad, subway, street railway, or trolley8610
bus;8611

       (b) Transmitting communications electrically,8612
electromagnetically, or by light;8613

       (c) Transmitting goods by pipeline or sewer; or8614

       (d) Transmitting or producing and transmitting electricity,8615
steam, gas, or water.8616

       (B) Other definitions applying to this chapter are:8617

       (1) "Applicant" has the same meaning as in section 1305.01 of8618
the Revised Code.8619

       (2) "Beneficiary" has the same meaning as in section 1305.018620
of the Revised Code.8621

       (3) "Broker" has the same meaning as in section 1308.01 of8622
the Revised Code.8623

       (4) "Certificated security" has the same meaning as in8624
section 1308.01 of the Revised Code.8625

       (5) "Check" has the same meaning as in section 1303.03 of the8626
Revised Code.8627

       (6) "Clearing corporation" has the same meaning as in section8628
1308.01 of the Revised Code.8629

       (7) "Contract for sale" has the same meaning as in section8630
1302.01 of the Revised Code.8631

       (8) "Customer" has the same meaning as in section 1304.01 of8632
the Revised Code.8633

       (9) "Entitlement holder" has the same meaning as in section8634
1308.01 of the Revised Code.8635

       (10) "Financial asset" has the same meaning as in section8636
1308.01 of the Revised Code.8637

       (11) "Holder in due course" has the same meaning as in8638
section 1303.32 of the Revised Code.8639

       (12) "Issuer," with respect to a letter of credit or8640
letter-of-credit right, has the same meaning as in section 1305.018641
of the Revised Code.8642

       (13) "Issuer," with respect to a security, has the same8643
meaning as in section 1308.08 of the Revised Code.8644

       (14) "Lease," "lease agreement," "lease contract," "leasehold8645
interest," "lessee," "lessee in ordinary course of business,"8646
"lessor," and "lessor's residual interest" have the same meanings8647
as in section 1310.01 of the Revised Code.8648

       (15) "Letter of credit" has the same meaning as in section8649
1305.01 of the Revised Code.8650

       (16) "Merchant" has the same meaning as in section 1302.01 of8651
the Revised Code.8652

       (17) "Negotiable instrument" has the same meaning as in8653
section 1303.03 of the Revised Code.8654

       (18) "Nominated person" has the same meaning as in section8655
1305.01 of the Revised Code.8656

       (19) "Note" has the same meaning as in section 1303.03 of the8657
Revised Code.8658

       (20) "Proceeds of a letter of credit" has the same meaning as8659
in section 1305.13 of the Revised Code.8660

       (21) "Prove" has the same meaning as in section 1303.01 of8661
the Revised Code.8662

       (22) "Sale" has the same meaning as in division (A)(11) of8663
section 1302.01 of the Revised Code.8664

       (23) "Securities account" has the same meaning as in section8665
1308.51 of the Revised Code.8666

       (24) "Securities intermediary," "security," "security8667
certificate," "security entitlement," and "uncertificated8668
security" have the same meanings as in section 1308.01 of the8669
Revised Code.8670

       (C) The terms and principles of construction and8671
interpretations set forth in sections 1301.01 to 1301.14 of the8672
Revised Code are applicable to this chapter.8673

       Sec. 1309.520.  (A) A filing office shall refuse to accept a8674
record for filing for a reason specified in division (B) of8675
section 1309.516 of the Revised Code and may refuse to accept a8676
record for filing only for a reason specified in that division. 8677
However, the secretary of state's office shall redact social 8678
security and employer identification numbers from filings posted 8679
on its web site.8680

       (B) If a filing office refuses to accept a record for filing, 8681
it shall communicate to the person who presented the record the 8682
fact of and reason for the refusal and the date and time the 8683
record would have been filed had the filing office accepted it. 8684
The communication must be made at the time and in the manner8685
prescribed by the applicable filing-office rule but, in the case 8686
of a filing office described in division (A)(2) of section 8687
1309.501 of the Revised Code, in no event more than two business 8688
days after the filing office receives the record.8689

       (C) A filed financing statement that satisfies divisions (A)8690
and (B) of section 1309.502 of the Revised Code is effective, even8691
if the filing office is required to refuse to accept it for filing8692
under division (A) of this section. However, section 1309.338 of8693
the Revised Code applies to a filed financing statement that8694
provides information described in division (B)(5) of section8695
1309.516 of the Revised Code that is incorrect at the time the8696
financing statement is filed.8697

       (D) If a record communicated to a filing office provides8698
information that relates to more than one debtor, sections8699
1309.501 to 1309.527 of the Revised Code apply as to each debtor8700
separately.8701

       Sec. 1309.521.  (A) A filing office that accepts written8702
records may not refuse to accept a written initial financing8703
statement in the following form and format except for a reason8704
prescribed in division (B) of section 1309.516 of the Revised8705
Code:8706

UCC FINANCING STATEMENT
8707

Follow instructions (front and back) carefully.
8708

A. Name and phone of contact at filer (optional) 8709
................................................................. 8710
B. Send acknowledgment to: (name and address) 8711
.................................. 8712
.................................. 8713
.................................. The above space is for filing office use only. 8714
1. DEBTOR'S EXACT FULL LEGAL NAME 8715
(Insert only one debtor name [1a or 1b]. Do not abbreviate or 8716
combine names.) 8717
1a. Organization's name ......................................... 8718
or 8719
1b. Individual's last name ............. First name ............. 8720
Middle name ........................... Suffix .................. 8721
1c. Mailing address ............................................. 8722
City .......... State ....... Postal code ...... Country ........ 8723
1d. Tax ID Number: SSN or EIN ................................... 8724
Additional information regarding organization debtor 8725
1e1d. Type of organization ........................................ 8726
1f1e. Jurisdiction of organization ................................ 8727
2. ADDITIONAL DEBTOR'S EXACT FULL LEGAL NAME 8728
(Insert only one debtor name [2a or 2b]. Do not abbreviate or 8729
combine names.) 8730
2a. Organization's name ......................................... 8731
or 8732
2b. Individual's last name ............. First name ............. 8733
Middle name ........................... Suffix .................. 8734
2c. Mailing address ............................................. 8735
City .......... State ....... Postal code ...... Country ........ 8736
2d. Tax ID Number: SSN or EIN ................................... 8737
Additional information regarding organization debtor 8738
2e2d. Type of organization ........................................ 8739
2f2e. Jurisdiction of organization ................................ 8740
3. SECURED PARTY'S NAME (or name of total assignee of assignor 8741
S/P). Insert only one secured party name (3a or 3b). 8742
3a. Organization's name ......................................... 8743
or 8744
3b. Individual's last name ............. First name ............. 8745
Middle name ........................... Suffix .................. 8746
3c. Mailing address ............................................. 8747
City .......... State ....... Postal code ...... Country ........ 8748
4. This FINANCING STATEMENT covers the following collateral: 8749
................................................................. 8750
................................................................. 8751
................................................................. 8752
................................................................. 8753
5. ALTERNATIVE DESIGNATION (if applicable): 8754
[ ] Lessee/lessor [ ] Consignee/consignor [ ] Bailee/bailor 8755
[ ] Seller/buyer [ ] Ag. lien [ ] Non-UCC filing 8756
6. [ ] This FINANCING STATEMENT is to be filed [for record] (or 8757
recorded) in the REAL ESTATE RECORDS. Attach addendum .......... 8758
[if applicable]. 8759
7. Check to REQUEST SEARCH REPORT(S) on debtor(s) 8760
[ADDITIONAL FEE] .......... [optional] 8761
[ ] All debtors [ ] Debtor 1 [ ] Debtor 2 8762
8. OPTIONAL FILER REFERENCE DATA 8763
................................................................. 8764
................................................................. 8765

UCC FINANCING STATEMENT ADDENDUM
8766

Follow instructions (front and back) carefully.
8767

9. NAME OF FIRST DEBTOR (1a OR 1b) ON RELATED FINANCING STATEMENT 8768
9a. Organization's name ......................................... 8769
or 8770
9b. Individual's last name ............. First name ............. 8771
Middle name ........................... Suffix .................. 8772
10. MISCELLANEOUS 8773
.................................. 8774
.................................. 8775
.................................. The above space is for filing office use only. 8776
11. ADDITIONAL DEBTOR'S EXACT FULL LEGAL NAME 8777
(Insert only one name [11a or 11b]. Do not abbreviate or combine 8778
names.) 8779
11a. Organization's name ........................................ 8780
or 8781
11b. Individual's last name ............. First name ............ 8782
Middle name ........................... Suffix .................. 8783
11c. Mailing address ............................................ 8784
City .......... State ....... Postal code ...... Country ........ 8785
11d. Tax ID Number: SSN or EIN .................................. 8786
Additional information regarding organization debtor 8787
11e11d. Type of organization ....................................... 8788
11f11e. Jurisdiction of organization ............................... 8789
12. [ ] ADDITIONAL SECURED PARTY'S or [ ] ASSIGNOR S/P'S NAME 8790
(Insert only one name [12a or 12b].) 8791
12a. Organization's name ........................................ 8792
or 8793
12b. Individual's last name ............. First name ............ 8794
Middle name ........................... Suffix .................. 8795
12c. Mailing address ............................................ 8796
City .......... State ....... Postal code ...... Country ........ 8797
13. This FINANCING STATEMENT covers [ ] timber to be cut or 8798
[ ] as-extracted collateral, or is filed as a [ ] fixture filing. 8799
14. DESCRIPTION OF REAL ESTATE: 8800
................................................................. 8801
................................................................. 8802
................................................................. 8803
................................................................. 8804
15. Name and address of a RECORD OWNER of above-described real 8805
estate (if debtor does not have a record interest): 8806
................................................................. 8807
................................................................. 8808
................................................................. 8809
16. Additional collateral description: 8810
................................................................. 8811
................................................................. 8812
................................................................. 8813
................................................................. 8814
17. Check only if applicable and check only one box. 8815
Debtor is a [ ] Trust or [ ] Trustee acting with respect to 8816
property held in trust or [ ] Decedent's estate 8817
18. Check only if applicable and check only one box. 8818
[ ] Debtor is a transmitting utility 8819
[ ] Filed in connection with a manufactured-home transaction - 8820
effective 30 years 8821
[ ] Filed in connection with a public-finance transaction - 8822
effective 30 years 8823

       (B) A filing office that accepts written records may not8824
refuse to accept a written record in the following form and format8825
except for a reason prescribed in division (B) of section 1309.5168826
of the Revised Code:8827

UCC FINANCING STATEMENT AMENDMENT
8828

Follow instructions (front and back) carefully.
8829

A. Name and phone of contact at filer (optional) 8830
................................................................ 8831
B. Send acknowledgment to: (name and address) 8832
.................................. 8833
.................................. 8834
.................................. The above space is for filing office use only. 8835
1a. INITIAL FINANCING STATEMENT FILE NUMBER .................... 8836
1b. [ ] This financing statement amendment is to be filed [for 8837
record] (or recorded) in the real estate records. 8838
2. [ ] TERMINATION: Effectiveness of the financing statement identified above is terminated with respect to security interest(s) of the secured party authorizing this termination statement. 8839
3. [ ] CONTINUATION: Effectiveness of the financing statement identified above with respect to security interest(s) of the secured party authorizing this continuation statement is continued for the additional period provided by applicable law. 8840
4. [ ] ASSIGNMENT (full or partial): Give name of assignee in item 7a or 7b and address of assignee in item 7c; and also give name of assignor in item 9. 8841
5. AMENDMENT (PARTY INFORMATION): This amendment affects [ ] Debtor 8842
or [ ] Secured Party of record. Check only one of these two boxes. 8843

Also check one of the following three boxes and provide appropriate information in items 6 and/or 7. 8844
[ ] CHANGE name and/or address. Give current record name in item 6a or 6b; also give new name (if name change) in item 7a or 7b and/or new address (if address change) in item 7c. 8845
[ ] DELETE name. Give record name to be deleted in item 6a or 6b. 8846
[ ] ADD name. Complete item 7a or 7b, and also item 7c; also complete items 7d-7g (if applicable). 8847

6. CURRENT RECORD INFORMATION: 8848
6a. Organization's name ......................................... 8849
or 8850
6b. Individual's last name .................. First name ........ 8851
Middle name ................................. Suffix ............ 8852
7. CHANGED (NEW) OR ADDED INFORMATION: 8853
7a. Organization's name ......................................... 8854
or 8855
7b. Individual's last name .................. First name ........ 8856
Middle name ................................. Suffix ............ 8857
7c. Mailing address ............................................. 8858
City ........ State ....... Postal code ....... Country ......... 8859
7d. Tax ID Number: SSN or EIN ................................... 8860
Additional information regarding organization debtor 8861
7e7d. Type of organization ........................................ 8862
7f7e. Jurisdiction of organization ................................ 8863
8. AMENDMENT (COLLATERAL CHANGE). Check only one box. 8864
Describe collateral [ ] deleted or [ ] added, or give entire 8865
[ ] restated collateral description, or describe collateral 8866
[ ] assigned. 8867
................................................................. 8868
................................................................. 8869
................................................................. 8870
................................................................. 8871
9. NAME OF SECURED PARTY OF RECORD AUTHORIZING THIS AMENDMENT 8872
(name of assignor, if this is an assignment). If this is an 8873
amendment authorized by a debtor that adds collateral or adds 8874
the authorizing debtor, or if this is a termination authorized 8875
by a debtor, check here [ ] and enter name of debtor 8876
authorizing this amendment. 8877
9a. Organization's name ......................................... 8878
or 8879
9b. Individual's last name ................ First name .......... 8880
Middle name ............................... Suffix .............. 8881
10. OPTIONAL FILER REFERENCE DATA 8882
................................................................. 8883

UCC FINANCING STATEMENT AMENDMENT ADDENDUM
8884

Follow instructions (front and back) carefully.
8885

11. INITIAL FINANCING STATEMENT FILE NUMBER (same as item 1a 8886
on amendment form) ............................................. 8887
12. NAME OF PARTY AUTHORIZING 8888
THIS AMENDMENT (same as item 9 8889
on amendment form) 8890
12a. Organization's name 8891
................................. 8892
or 8893
12b. Individual's last name 8894
................................. 8895
First name ...................... 8896
Middle name .......... Suffix ... The above space is for filing office use only. 8897
13. Use this space for additional information. 8898
................................................................... 8899
................................................................... 8900
................................................................... 8901

................................................................... 8902

       Sec. 1317.07.  No retail installment contract authorized by8903
section 1317.03 of the Revised Code that is executed in connection 8904
with any retail installment sale shall evidence any indebtedness 8905
in excess of the time balance fixed in the written instrument in 8906
compliance with section 1317.04 of the Revised Code, but it may 8907
evidence in addition any agreements of the parties for the payment 8908
of delinquent charges, as provided for in section 1317.06 of the 8909
Revised Code, taxes, and any lawful fee actually paid out, or to 8910
be paid out, by the retail seller to any public officer for 8911
filing, recording, or releasing any instrument securing the 8912
payment of the obligation owed on any retail installment contract. 8913
No retail seller, directly or indirectly, shall charge, contract 8914
for, or receive from any retail buyer, any further or other amount 8915
for examination, service, brokerage, commission, expense, fee, or 8916
other thing of value. A documentary service charge customarily and 8917
presently being paid on May 9, 1949, in a particular business and 8918
area may be charged if the charge does not exceed onetwo hundred 8919
fifty dollars per sale.8920

       No retail seller shall use multiple agreements with respect8921
to a single item or related items purchased at the same time, with 8922
intent to obtain a higher charge than would otherwise be permitted 8923
by Chapter 1317. of the Revised Code or to avoid disclosure of an 8924
annual percentage rate, nor by use of such agreements make any 8925
charge greater than that which would be permitted by Chapter 1317. 8926
of the Revised Code had a single agreement been used.8927

       Sec. 1321.02.  No person shall engage in the business of8928
lending money, credit, or choses in action in amounts of five8929
thousand dollars or less, or exact, contract for, or receive,8930
directly or indirectly, on or in connection with any such loan,8931
any interest and charges that in the aggregate are greater than8932
the interest and charges that the lender would be permitted to8933
charge for a loan of money if the lender were not a licensee,8934
without first having obtained a license from the division of 8935
financial institutions under sections 1321.01 to 1321.19 of the 8936
Revised Code.8937

       Sections 1321.01 to 1321.19 of the Revised Code do not apply 8938
to any person doing business under and as permitted by any law of 8939
this state, another state, or the United States relating to banks, 8940
savings banks, savings societies, trust companies, credit unions, 8941
savings and loan associations substantially all the business of 8942
which is confined to loans on real estate mortgages and evidences 8943
of their own indebtedness; to registrants conducting business 8944
pursuant to sections 1321.51 to 1321.60 of the Revised Code; to 8945
licensees conducting business pursuant to sections 1321.71 to 8946
1321.83 of the Revised Code; or to licensees doing business 8947
pursuant to sections 1315.35 to 1315.44 of the Revised Code; or to 8948
any entity who is licensed pursuant to Title XXXIX of the Revised 8949
Code, who makes advances or loans to any person who is licensed to 8950
sell insurance pursuant to that Title, and who is authorized in 8951
writing by that entity to sell insurance. No person engaged in the 8952
business of selling tangible goods or services related thereto may 8953
receive or retain a license under sections 1321.01 to 1321.19 of 8954
the Revised Code for such place of business.8955

       The first paragraph of this section applies to any person,8956
who by any device, subterfuge, or pretense, charges, contracts8957
for, or receives greater interest, consideration, or charges than8958
that authorized by this section for any such loan or use of money8959
or for any such loan, use, or sale of credit, or who for a fee or8960
any manner of compensation arranges or offers to find or arrange8961
for another person to make any such loan, use, or sale of credit.8962
This section does not preclude the acquiring, directly or8963
indirectly, by purchase or discount, of a bona fide obligation for 8964
goods or services when such obligation is payable directly to the 8965
person who provided the goods or services.8966

       Any contract of loan in the making or collection of which an 8967
act is done by the lender that violates this section is void and 8968
the lender has no right to collect, receive, or retain any8969
principal, interest, or charges.8970

       Sec. 1333.11.  As used in sections 1333.11 to 1333.21 of the8971
Revised Code:8972

       (A) "Cost to the retailer" means the invoice cost of8973
cigarettes to the retailer, or the replacement cost of cigarettes8974
to the retailer within thirty days prior to the date of sale, in8975
the quantity last purchased, whichever is lower, less all trade8976
discounts except customary discounts for cash, to which shall be8977
added the cost of doing business by the retailer as evidenced by8978
the standards and the methods of accounting regularly employed by 8979
the retailer in the retailer's allocation of overhead costs and8980
expenses, paid or incurred. "Cost to the retailer" must include,8981
without limitation, labor, including salaries of executives and8982
officers, rent, depreciation, selling costs, maintenance of8983
equipment, delivery costs, all types of licenses, insurance,8984
advertising, and taxes, exclusive of county cigarette taxes paid8985
or payable on the cigarettes. Where the sale to the retailer is on 8986
a cash and carry basis, the cartage to the retail outlet, if8987
performed or paid for by the retailer, shall be added to the8988
invoice cost of the cigarettes to the retailer. In the absence of8989
proof of a lesser or higher cost by the retailer, the cartage cost8990
shall be three-fourths of one per cent of the invoice cost of the8991
cigarettes to the retailer, not including the amount added thereto8992
by the wholesaler for the face value of state and county cigarette8993
tax stamps affixed to each package of cigarettes.8994

       (B) In the absence of proof of a lesser or higher cost of8995
doing business by the retailer making the sale, the cost of doing8996
business to the retailer shall be eight per cent of the invoice8997
cost of the cigarettes to the retailer exclusive of the face value8998
of county cigarette taxes paid on the cigarettes or of the8999
replacement cost of the cigarettes to the retailer within thirty9000
days prior to the date of sale in the quantity last purchased9001
exclusive of the face value of county cigarette taxes paid on the9002
cigarettes, whichever is lower, less all trade discounts except9003
customary discounts for cash.9004

       (C) "Cost to the wholesaler" means the invoice cost of the9005
cigarettes to the wholesaler, or the replacement cost of the9006
cigarettes to the wholesaler within thirty days prior to the date9007
of sale, in the quantity last purchased, whichever is lower, less9008
all trade discounts except customary discounts for cash, to which9009
shall be added a wholesaler's markup to cover in part the cost of9010
doing business, which wholesaler's markup, in the absence of proof9011
of a lesser or higher cost of doing business by the wholesaler as9012
evidenced by the standards and methods of accounting regularly9013
employed by the wholesaler in the wholesaler's allocation of9014
overhead costs and expenses, paid or incurred, including without9015
limitation, labor, salaries of executives and officers, rent,9016
depreciation, selling costs, maintenance of equipment, delivery,9017
delivery costs, all types of licenses, taxes, insurance, and9018
advertising, shall be three and five-tenths per cent of such9019
invoice cost of the cigarettes to the wholesaler, to which shall9020
be added the full face value of state and county cigarette tax9021
stamps affixed by the wholesaler to each package of cigarettes, or9022
of the replacement cost of the cigarettes to the wholesaler within9023
thirty days prior to the date of sale in the quantity last9024
purchased, whichever is lower, less all trade discounts except9025
customary discounts for cash. Where the sale by the wholesaler to9026
the retailer is on a cash and carry basis, the wholesaler may, in9027
the absence of proof of a lesser or higher cost, allow to the9028
retailer an amount not to exceed three-fourths of one per cent of9029
the "cost to the wholesaler" excluding the amount added thereto9030
for the face value of state and county cigarette tax stamps9031
affixed to each package of cigarettes.9032

       (D) Any person licensed to sell cigarettes as both a9033
wholesaler and a retailer, who does sell cigarettes at retail,9034
shall, in determining "cost to the retailer", first compute "cost9035
to the wholesaler" as provided in division (C) of this section; 9036
that "cost to the wholesaler" shall then be used in lieu of the9037
lower of either invoice cost or replacement cost less all trade9038
discounts except customary discounts for cash in computing "cost9039
to the retailer" as provided in divisions (A) and (B) of this9040
section.9041

       (E) In all advertisements, offers for sale, or sales9042
involving two or more items at a combined price and in all9043
advertisements, offers for sale, or sales involving the giving of9044
any concession of any kind, whether it be coupons or otherwise,9045
the retailer's or wholesaler's selling price shall not be below9046
the "cost to the retailer" or the "cost to wholesaler",9047
respectively, of all articles, products, commodities, and9048
concessions included in such transactions.9049

       (F)(1) "Sell at retail," "sales at retail," and "retail9050
sales" include any transfer of title to tangible personal property9051
for a valuable consideration made, in the ordinary course of trade9052
or usual prosecution of the seller's business, to the purchaser9053
for consumption or use.9054

       (2) "Sell at wholesale," "sales at wholesale," and "wholesale 9055
sales" include any such transfer of title to tangible personal 9056
property for the purpose of resale.9057

       (G) "Retailer" includes any person who is permitted to sell9058
cigarettes at retail within this state under section 5743.15 of9059
the Revised Code.9060

       (H) "Wholesaler" includes any person who is permitted to sell 9061
cigarettes at wholesale within this state under that section.9062

       (I) "Person" includes individuals, corporations,9063
partnerships, associations, joint-stock companies, business9064
trusts, unincorporated organizations, receivers, or trustees.9065

       (J) "County cigarette taxes" means the taxes levied under9066
section 5743.021, 5743.024, or 5743.026 of the Revised Code.9067

       Sec. 1523.02.  If the governor approves the plans,9068
specifications, and estimates authorized by section 1523.01 of the 9069
Revised Code, the chief of the division of water shall thereupon 9070
proceed, as provided in sections 1523.02 to 1523.13 of the Revised 9071
Code, to construct the improvements or to make alterations in or 9072
to enlarge those already existing, in such manner and form as is 9073
shown by such plans and specifications. In order to provide the 9074
funds for such construction, alteration, or enlargement, the chief 9075
shall issue and sell bonds of the state, not in excess of the 9076
estimated cost of such improvements. The bonds shall be issued in 9077
denominations of not less than one hundred dollars payable as a 9078
whole or in series on or before fifty years from the date thereof, 9079
with interest not to exceed the rate provided in section 9.95 of 9080
the Revised Code, payable either annually or semiannually.9081

       The bonds shall show on their face the purpose for which9082
issued and shall create no liability upon or be considered an9083
indebtedness of the state, but both the principal and interest9084
shall be paid solely out of the proceeds arising from the9085
improvements constructed, altered, or enlarged by the chief, or9086
from the proceeds of the sale or foreclosure of the lien securing9087
the bonds on such improvement or such part thereof as is9088
constructed from the money realized from the sale of the bonds.9089

       The form of the bonds shall be approved by the attorney9090
general, and they shall be signed by the governor and attested by9091
the director of natural resources and the chief. The bonds may be 9092
issued as coupon bonds, payable to bearer only, or upon demand of 9093
the owner or holder thereof as registered bonds.9094

       Such bonds shall be sold by the chief to the highest bidder9095
therefor, but for not less than the par value thereof, with9096
accrued interest thereon, after thirty days' notice in at least9097
two newspapers of general circulation in the county where such9098
improvements are to be constructed, altered, or enlarged, setting9099
forth the nature, amount, rate of interest, and length of time the 9100
bonds have to run, with the time and place of sale.9101

       The treasurer of state shall be the treasurer of the fund9102
realized from the sale of such bonds, and the auditor of state9103
shall be the auditor of such fund. The proceeds of such sale shall 9104
be turned over to the treasurer of state and shall be deposited by 9105
himthe treasurer of state in a solvent bank, located either in 9106
Columbus or in the county in which such improvements are located. 9107
Such proceeds shall be kept by such bank in a fund to be known as 9108
the water conservation improvement fund. Such fund shall be used 9109
to acquire the necessary real estate and to construct such new9110
improvements and for no other purpose, except that the treasurer9111
of state may pay the interest on the bonds during the period of9112
condemnation and the construction, alteration, or enlargement of9113
such improvements out of the proceeds arising from the sale of the 9114
bonds for a term not exceeding three years from the date on which 9115
the bonds are issued. The bank shall give bond to the state in 9116
such amount as the treasurer of state considers advisable, and 9117
with surety to histhe satisfaction of the treasurer of state, for 9118
the benefit of the holders of the bonds, and for the benefit of 9119
any contractors performing labor or furnishing material for such9120
improvements, as provided by law, conditioned that it will safely9121
keep the money and will make no payments or disbursements9122
therefrom except as provided in sections 1523.01 to 1523.13 of the 9123
Revised Code.9124

       The treasurer of state shall hold such fund as trustee for9125
the holders of the bonds and for all persons performing labor or9126
furnishing material for the construction, alteration, or9127
enlargement of any improvement made under such sections. Such9128
funds shall not be turned into the state treasury, but shall be9129
deposited and disbursed by the treasurer of state as provided in9130
such sections. The interest coupons attached to such bonds shall9131
bear the signature of the treasurer of state, executed by himthe9132
treasurer of state or printed or lithographed thereon.9133

       Both the interest and principal of such bonds shall be made9134
payable at the office of the treasurer of state in Columbus, and9135
shall be paid by the treasurer of state, without warrant of the9136
auditor of state or authority of the director of budget and9137
management, to the owner or holder of such bonds upon presentation 9138
by the owner or holder of matured interest coupons or bonds.9139

       Sec. 1901.31.  The clerk and deputy clerks of a municipal9140
court shall be selected, be compensated, give bond, and have9141
powers and duties as follows:9142

       (A) There shall be a clerk of the court who is appointed or9143
elected as follows:9144

       (1)(a) Except in the Akron, Barberton, Cuyahoga Falls, 9145
Toledo, Hamilton county, Portage county, and Wayne county 9146
municipal courts, if the population of the territory equals or 9147
exceeds one hundred thousand at the regular municipal election 9148
immediately preceding the expiration of the term of the present 9149
clerk, the clerk shall be nominated and elected by the qualified 9150
electors of the territory in the manner that is provided for the 9151
nomination and election of judges in section 1901.07 of the 9152
Revised Code.9153

       The clerk so elected shall hold office for a term of six9154
years, which term shall commence on the first day of January9155
following the clerk's election and continue until the clerk's9156
successor is elected and qualified.9157

       (b) In the Hamilton county municipal court, the clerk of9158
courts of Hamilton county shall be the clerk of the municipal9159
court and may appoint an assistant clerk who shall receive the9160
compensation, payable out of the treasury of Hamilton county in9161
semimonthly installments, that the board of county commissioners9162
prescribes. The clerk of courts of Hamilton county, acting as the9163
clerk of the Hamilton county municipal court and assuming the9164
duties of that office, shall receive compensation at one-fourth9165
the rate that is prescribed for the clerks of courts of common9166
pleas as determined in accordance with the population of the9167
county and the rates set forth in sections 325.08 and 325.18 of9168
the Revised Code. This compensation shall be paid from the county9169
treasury in semimonthly installments and is in addition to the9170
annual compensation that is received for the performance of the9171
duties of the clerk of courts of Hamilton county, as provided in9172
sections 325.08 and 325.18 of the Revised Code.9173

       (c) In the Portage county and Wayne county municipal courts,9174
the clerks of courts of Portage county and Wayne county shall be9175
the clerks, respectively, of the Portage county and Wayne county9176
municipal courts and may appoint a chief deputy clerk for each9177
branch that is established pursuant to section 1901.311 of the9178
Revised Code and assistant clerks as the judges of the municipal9179
court determine are necessary, all of whom shall receive the9180
compensation that the legislative authority prescribes. The clerks 9181
of courts of Portage county and Wayne county, acting as the clerks 9182
of the Portage county and Wayne county municipal courts and9183
assuming the duties of these offices, shall receive compensation9184
payable from the county treasury in semimonthly installments at9185
one-fourth the rate that is prescribed for the clerks of courts of9186
common pleas as determined in accordance with the population of9187
the county and the rates set forth in sections 325.08 and 325.189188
of the Revised Code.9189

       (d) Except as otherwise provided in division (A)(1)(d) of9190
this section, in the Akron municipal court, candidates for9191
election to the office of clerk of the court shall be nominated by9192
primary election. The primary election shall be held on the day9193
specified in the charter of the city of Akron for the nomination9194
of municipal officers. Notwithstanding any contrary provision of 9195
section 3513.05 or 3513.257 of the Revised Code, the declarations 9196
of candidacy and petitions of partisan candidates and the 9197
nominating petitions of independent candidates for the office of 9198
clerk of the Akron municipal court shall be signed by at least 9199
fifty qualified electors of the territory of the court.9200

       The candidates shall file a declaration of candidacy and9201
petition, or a nominating petition, whichever is applicable, not9202
later than four p.m. of the seventy-fifth day before the day of9203
the primary election, in the form prescribed by section 3513.07 or9204
3513.261 of the Revised Code. The declaration of candidacy and9205
petition, or the nominating petition, shall conform to the9206
applicable requirements of section 3513.05 or 3513.257 of the9207
Revised Code.9208

       If no valid declaration of candidacy and petition is filed by9209
any person for nomination as a candidate of a particular political9210
party for election to the office of clerk of the Akron municipal9211
court, a primary election shall not be held for the purpose of9212
nominating a candidate of that party for election to that office.9213
If only one person files a valid declaration of candidacy and9214
petition for nomination as a candidate of a particular political9215
party for election to that office, a primary election shall not be9216
held for the purpose of nominating a candidate of that party for9217
election to that office, and the candidate shall be issued a9218
certificate of nomination in the manner set forth in section9219
3513.02 of the Revised Code.9220

       Declarations of candidacy and petitions, nominating9221
petitions, and certificates of nomination for the office of clerk9222
of the Akron municipal court shall contain a designation of the9223
term for which the candidate seeks election. At the following9224
regular municipal election, all candidates for the office shall be9225
submitted to the qualified electors of the territory of the court9226
in the manner that is provided in section 1901.07 of the Revised9227
Code for the election of the judges of the court. The clerk so9228
elected shall hold office for a term of six years, which term9229
shall commence on the first day of January following the clerk's9230
election and continue until the clerk's successor is elected and9231
qualified.9232

       (e) Except as otherwise provided in division (A)(1)(e) of9233
this section, in the Barberton municipal court, candidates for9234
election to the office of clerk of the court shall be nominated by9235
primary election. The primary election shall be held on the day9236
specified in the charter of the city of Barberton for the9237
nomination of municipal officers. Notwithstanding any contrary 9238
provision of section 3513.05 or 3513.257 of the Revised Code, the 9239
declarations of candidacy and petitions of partisan candidates and 9240
the nominating petitions of independent candidates for the office 9241
of clerk of the Barberton municipal court shall be signed by at 9242
least fifty qualified electors of the territory of the court.9243

       The candidates shall file a declaration of candidacy and9244
petition, or a nominating petition, whichever is applicable, not9245
later than four p.m. of the seventy-fifth day before the day of9246
the primary election, in the form prescribed by section 3513.07 or9247
3513.261 of the Revised Code. The declaration of candidacy and9248
petition, or the nominating petition, shall conform to the9249
applicable requirements of section 3513.05 or 3513.257 of the9250
Revised Code.9251

       If no valid declaration of candidacy and petition is filed by9252
any person for nomination as a candidate of a particular political9253
party for election to the office of clerk of the Barberton9254
municipal court, a primary election shall not be held for the9255
purpose of nominating a candidate of that party for election to9256
that office. If only one person files a valid declaration of9257
candidacy and petition for nomination as a candidate of a9258
particular political party for election to that office, a primary9259
election shall not be held for the purpose of nominating a9260
candidate of that party for election to that office, and the9261
candidate shall be issued a certificate of nomination in the9262
manner set forth in section 3513.02 of the Revised Code.9263

       Declarations of candidacy and petitions, nominating9264
petitions, and certificates of nomination for the office of clerk9265
of the Barberton municipal court shall contain a designation of9266
the term for which the candidate seeks election. At the following9267
regular municipal election, all candidates for the office shall be9268
submitted to the qualified electors of the territory of the court9269
in the manner that is provided in section 1901.07 of the Revised9270
Code for the election of the judges of the court. The clerk so9271
elected shall hold office for a term of six years, which term9272
shall commence on the first day of January following the clerk's9273
election and continue until the clerk's successor is elected and9274
qualified.9275

       (f) Except as otherwise provided in division (A)(1)(f) of9276
this section, in the Cuyahoga Falls municipal court, candidates9277
for election to the office of clerk of the court shall be9278
nominated by primary election. The primary election shall be held9279
on the day specified in the charter of the city of Cuyahoga Falls9280
for the nomination of municipal officers. Notwithstanding any 9281
contrary provision of section 3513.05 or 3513.257 of the Revised 9282
Code, the declarations of candidacy and petitions of partisan 9283
candidates and the nominating petitions of independent candidates 9284
for the office of clerk of the Cuyahoga Falls municipal court 9285
shall be signed by at least fifty qualified electors of the 9286
territory of the court.9287

       The candidates shall file a declaration of candidacy and9288
petition, or a nominating petition, whichever is applicable, not9289
later than four p.m. of the seventy-fifth day before the day of9290
the primary election, in the form prescribed by section 3513.07 or9291
3513.261 of the Revised Code. The declaration of candidacy and9292
petition, or the nominating petition, shall conform to the9293
applicable requirements of section 3513.05 or 3513.257 of the9294
Revised Code.9295

       If no valid declaration of candidacy and petition is filed by9296
any person for nomination as a candidate of a particular political9297
party for election to the office of clerk of the Cuyahoga Falls9298
municipal court, a primary election shall not be held for the9299
purpose of nominating a candidate of that party for election to9300
that office. If only one person files a valid declaration of9301
candidacy and petition for nomination as a candidate of a9302
particular political party for election to that office, a primary9303
election shall not be held for the purpose of nominating a9304
candidate of that party for election to that office, and the9305
candidate shall be issued a certificate of nomination in the9306
manner set forth in section 3513.02 of the Revised Code.9307

       Declarations of candidacy and petitions, nominating9308
petitions, and certificates of nomination for the office of clerk9309
of the Cuyahoga Falls municipal court shall contain a designation9310
of the term for which the candidate seeks election. At the9311
following regular municipal election, all candidates for the9312
office shall be submitted to the qualified electors of the9313
territory of the court in the manner that is provided in section9314
1901.07 of the Revised Code for the election of the judges of the9315
court. The clerk so elected shall hold office for a term of six9316
years, which term shall commence on the first day of January9317
following the clerk's election and continue until the clerk's9318
successor is elected and qualified.9319

       (g) Except as otherwise provided in division (A)(1)(g) of9320
this section, in the Toledo municipal court, candidates for9321
election to the office of clerk of the court shall be nominated by9322
primary election. The primary election shall be held on the day9323
specified in the charter of the city of Toledo for the nomination9324
of municipal officers. Notwithstanding any contrary provision of 9325
section 3513.05 or 3513.257 of the Revised Code, the declarations 9326
of candidacy and petitions of partisan candidates and the 9327
nominating petitions of independent candidates for the office of 9328
clerk of the Toledo municipal court shall be signed by at least 9329
fifty qualified electors of the territory of the court.9330

       The candidates shall file a declaration of candidacy and9331
petition, or a nominating petition, whichever is applicable, not9332
later than four p.m. of the seventy-fifth day before the day of9333
the primary election, in the form prescribed by section 3513.07 or9334
3513.261 of the Revised Code. The declaration of candidacy and9335
petition, or the nominating petition, shall conform to the9336
applicable requirements of section 3513.05 or 3513.257 of the9337
Revised Code.9338

       If no valid declaration of candidacy and petition is filed by9339
any person for nomination as a candidate of a particular political9340
party for election to the office of clerk of the Toledo municipal9341
court, a primary election shall not be held for the purpose of9342
nominating a candidate of that party for election to that office.9343
If only one person files a valid declaration of candidacy and9344
petition for nomination as a candidate of a particular political9345
party for election to that office, a primary election shall not be9346
held for the purpose of nominating a candidate of that party for9347
election to that office, and the candidate shall be issued a9348
certificate of nomination in the manner set forth in section9349
3513.02 of the Revised Code.9350

       Declarations of candidacy and petitions, nominating9351
petitions, and certificates of nomination for the office of clerk9352
of the Toledo municipal court shall contain a designation of the9353
term for which the candidate seeks election. At the following9354
regular municipal election, all candidates for the office shall be9355
submitted to the qualified electors of the territory of the court9356
in the manner that is provided in section 1901.07 of the Revised9357
Code for the election of the judges of the court. The clerk so9358
elected shall hold office for a term of six years, which term9359
shall commence on the first day of January following the clerk's9360
election and continue until the clerk's successor is elected and9361
qualified.9362

       (2)(a) Except for the Alliance, Auglaize county, Brown9363
county, Columbiana county, Lorain, Massillon, and Youngstown9364
municipal courts, in a municipal court for which the population of9365
the territory is less than one hundred thousand, the clerk shall9366
be appointed by the court, and the clerk shall hold office until9367
the clerk's successor is appointed and qualified.9368

       (b) In the Alliance, Lorain, Massillon, and Youngstown9369
municipal courts, the clerk shall be elected for a term of office9370
as described in division (A)(1)(a) of this section.9371

       (c) In the Auglaize county and Brown county municipal courts, 9372
the clerks of courts of Auglaize county and Brown county shall be 9373
the clerks, respectively, of the Auglaize county and Brown county 9374
municipal courts and may appoint a chief deputy clerk for each 9375
branch that is established pursuant to section 1901.311 of the 9376
Revised Code, and assistant clerks as the judge of the court 9377
determines are necessary, all of whom shall receive the9378
compensation that the legislative authority prescribes. The clerks 9379
of courts of Auglaize county and Brown county, acting as the 9380
clerks of the Auglaize county and Brown county municipal courts9381
and assuming the duties of these offices, shall receive 9382
compensation payable from the county treasury in semimonthly9383
installments at one-fourth the rate that is prescribed for the 9384
clerks of courts of common pleas as determined in accordance with 9385
the population of the county and the rates set forth in sections 9386
325.08 and 325.18 of the Revised Code.9387

       (d) In the Columbiana county municipal court, the clerk of9388
courts of Columbiana county shall be the clerk of the municipal9389
court, may appoint a chief deputy clerk for each branch office9390
that is established pursuant to section 1901.311 of the Revised9391
Code, and may appoint any assistant clerks that the judges of the9392
court determine are necessary. All of the chief deputy clerks and9393
assistant clerks shall receive the compensation that the9394
legislative authority prescribes. The clerk of courts of9395
Columbiana county, acting as the clerk of the Columbiana county9396
municipal court and assuming the duties of that office, shall9397
receive in either biweekly installments or semimonthly 9398
installments, as determined by the payroll administrator,9399
compensation payable from the county treasury in semimonthly 9400
installments at one-fourth the rate that is prescribed for the 9401
clerks of courts of common pleas as determined in accordance with 9402
the population of the county and the rates set forth in sections 9403
325.08 and 325.18 of the Revised Code.9404

       (3) During the temporary absence of the clerk due to illness, 9405
vacation, or other proper cause, the court may appoint a temporary 9406
clerk, who shall be paid the same compensation, have the same 9407
authority, and perform the same duties as the clerk.9408

       (B) Except in the Hamilton county, Portage county, and Wayne 9409
county municipal courts, if a vacancy occurs in the office of the 9410
clerk of the Alliance, Lorain, Massillon, or Youngstown municipal 9411
court or occurs in the office of the clerk of a municipal court 9412
for which the population of the territory equals or exceeds one 9413
hundred thousand because the clerk ceases to hold the office 9414
before the end of the clerk's term or because a clerk-elect fails 9415
to take office, the vacancy shall be filled, until a successor is 9416
elected and qualified, by a person chosen by the residents of the 9417
territory of the court who are members of the county central 9418
committee of the political party by which the last occupant of 9419
that office or the clerk-elect was nominated. Not less than five 9420
nor more than fifteen days after a vacancy occurs, those members 9421
of that county central committee shall meet to make an appointment 9422
to fill the vacancy. At least four days before the date of the 9423
meeting, the chairperson or a secretary of the county central 9424
committee shall notify each such member of that county central 9425
committee by first class mail of the date, time, and place of the 9426
meeting and its purpose. A majority of all such members of that 9427
county central committee constitutes a quorum, and a majority of 9428
the quorum is required to make the appointment. If the office so 9429
vacated was occupied or was to be occupied by a person not 9430
nominated at a primary election, or if the appointment was not 9431
made by the committee members in accordance with this division, 9432
the court shall make an appointment to fill the vacancy. A 9433
successor shall be elected to fill the office for the unexpired 9434
term at the first municipal election that is held more than one 9435
hundred twenty days after the vacancy occurred.9436

       (C)(1) In a municipal court, other than the Auglaize county,9437
the Brown county, the Columbiana county, and the Lorain municipal9438
courts, for which the population of the territory is less than one9439
hundred thousand, the clerk of the municipal court shall receive9440
the annual compensation that the presiding judge of the court9441
prescribes, if the revenue of the court for the preceding calendar9442
year, as certified by the auditor or chief fiscal officer of the9443
municipal corporation in which the court is located or, in the9444
case of a county-operated municipal court, the county auditor, is9445
equal to or greater than the expenditures, including any debt9446
charges, for the operation of the court payable under this chapter9447
from the city treasury or, in the case of a county-operated9448
municipal court, the county treasury for that calendar year, as9449
also certified by the auditor or chief fiscal officer. If the9450
revenue of a municipal court, other than the Auglaize county, the9451
Brown county, the Columbiana county, and the Lorain municipal9452
courts, for which the population of the territory is less than one9453
hundred thousand for the preceding calendar year as so certified 9454
is not equal to or greater than those expenditures for the9455
operation of the court for that calendar year as so certified, the 9456
clerk of a municipal court shall receive the annual compensation 9457
that the legislative authority prescribes. As used in this 9458
division, "revenue" means the total of all costs and fees that are 9459
collected and paid to the city treasury or, in a county-operated 9460
municipal court, the county treasury by the clerk of the municipal 9461
court under division (F) of this section and all interest received 9462
and paid to the city treasury or, in a county-operated municipal9463
court, the county treasury in relation to the costs and fees under9464
division (G) of this section.9465

       (2) In a municipal court, other than the Hamilton county, 9466
Portage county, and Wayne county municipal courts, for which the 9467
population of the territory is one hundred thousand or more, and 9468
in the Lorain municipal court, the clerk of the municipal court9469
shall receive annual compensation in a sum equal to eighty-five9470
per cent of the salary of a judge of the court.9471

       (3) The compensation of a clerk described in division (C)(1)9472
or (2) of this section is payable in semimonthly installments from9473
the same sources and in the same manner as provided in section9474
1901.11 of the Revised Code.9475

       (D) Before entering upon the duties of the clerk's office,9476
the clerk of a municipal court shall give bond of not less than9477
six thousand dollars to be determined by the judges of the court,9478
conditioned upon the faithful performance of the clerk's duties.9479

       (E) The clerk of a municipal court may do all of the9480
following: administer oaths, take affidavits, and issue executions 9481
upon any judgment rendered in the court, including a judgment for 9482
unpaid costs; issue, sign, and attach the seal of the court to all 9483
writs, process, subpoenas, and papers issuing out of the court; 9484
and approve all bonds, sureties, recognizances, and undertakings 9485
fixed by any judge of the court or by law. The clerk may refuse to 9486
accept for filing any pleading or paper submitted for filing by a9487
person who has been found to be a vexatious litigator under 9488
section 2323.52 of the Revised Code and who has failed to obtain 9489
leave to proceed under that section. The clerk shall do all of the 9490
following: file and safely keep all journals, records, books, and 9491
papers belonging or appertaining to the court; record the 9492
proceedings of the court; perform all other duties that the judges 9493
of the court may prescribe; and keep a book showing all receipts 9494
and disbursements, which book shall be open for public inspection 9495
at all times.9496

       The clerk shall prepare and maintain a general index, a9497
docket, and other records that the court, by rule, requires, all9498
of which shall be the public records of the court. In the docket,9499
the clerk shall enter, at the time of the commencement of an9500
action, the names of the parties in full, the names of the9501
counsel, and the nature of the proceedings. Under proper dates,9502
the clerk shall note the filing of the complaint, issuing of9503
summons or other process, returns, and any subsequent pleadings.9504
The clerk also shall enter all reports, verdicts, orders,9505
judgments, and proceedings of the court, clearly specifying the9506
relief granted or orders made in each action. The court may order9507
an extended record of any of the above to be made and entered,9508
under the proper action heading, upon the docket at the request of9509
any party to the case, the expense of which record may be taxed as9510
costs in the case or may be required to be prepaid by the party9511
demanding the record, upon order of the court.9512

       (F) The clerk of a municipal court shall receive, collect,9513
and issue receipts for all costs, fees, fines, bail, and other9514
moneys payable to the office or to any officer of the court. The9515
clerk shall each month disburse to the proper persons or officers,9516
and take receipts for, all costs, fees, fines, bail, and other9517
moneys that the clerk collects. Subject to sections 3375.50 and9518
4511.193 of the Revised Code and to any other section of the9519
Revised Code that requires a specific manner of disbursement of9520
any moneys received by a municipal court and except for the9521
Hamilton county, Lawrence county, and Ottawa county municipal9522
courts, the clerk shall pay all fines received for violation of9523
municipal ordinances into the treasury of the municipal9524
corporation the ordinance of which was violated and shall pay all9525
fines received for violation of township resolutions adopted9526
pursuant to Chapter 504. of the Revised Code into the treasury of9527
the township the resolution of which was violated. Subject to9528
sections 1901.024 and 4511.193 of the Revised Code, in the9529
Hamilton county, Lawrence county, and Ottawa county municipal9530
courts, the clerk shall pay fifty per cent of the fines received9531
for violation of municipal ordinances and fifty per cent of the9532
fines received for violation of township resolutions adopted9533
pursuant to Chapter 504. of the Revised Code into the treasury of9534
the county. Subject to sections 3375.50, 3375.53, 4511.19, and9535
5503.04 of the Revised Code and to any other section of the9536
Revised Code that requires a specific manner of disbursement of9537
any moneys received by a municipal court, the clerk shall pay all9538
fines collected for the violation of state laws into the county9539
treasury. Except in a county-operated municipal court, the clerk9540
shall pay all costs and fees the disbursement of which is not9541
otherwise provided for in the Revised Code into the city treasury.9542
The clerk of a county-operated municipal court shall pay the costs9543
and fees the disbursement of which is not otherwise provided for9544
in the Revised Code into the county treasury. Moneys deposited as9545
security for costs shall be retained pending the litigation. The9546
clerk shall keep a separate account of all receipts and9547
disbursements in civil and criminal cases, which shall be a9548
permanent public record of the office. On the expiration of the9549
term of the clerk, the clerk shall deliver the records to the9550
clerk's successor. The clerk shall have other powers and duties as 9551
are prescribed by rule or order of the court.9552

       (G) All moneys paid into a municipal court shall be noted on9553
the record of the case in which they are paid and shall be9554
deposited in a state or national bank, or a domestic savings and9555
loan association, as defined in section 1151.01 of the Revised9556
Code, that is selected by the clerk. Any interest received upon9557
the deposits shall be paid into the city treasury, except that, in9558
a county-operated municipal court, the interest shall be paid into9559
the treasury of the county in which the court is located.9560

       On the first Monday in January of each year, the clerk shall9561
make a list of the titles of all cases in the court that were9562
finally determined more than one year past in which there remains9563
unclaimed in the possession of the clerk any funds, or any part of9564
a deposit for security of costs not consumed by the costs in the9565
case. The clerk shall give notice of the moneys to the parties who 9566
are entitled to the moneys or to their attorneys of record. All 9567
the moneys remaining unclaimed on the first day of April of each 9568
year shall be paid by the clerk to the city treasurer, except9569
that, in a county-operated municipal court, the moneys shall be9570
paid to the treasurer of the county in which the court is located.9571
The treasurer shall pay any part of the moneys at any time to the9572
person who has the right to the moneys upon proper certification9573
of the clerk.9574

       (H) Deputy clerks may be appointed by the clerk and shall9575
receive the compensation, payable in either biweekly installments 9576
or semimonthly installments, as determined by the payroll 9577
administrator, out of the city treasury, that the clerk may 9578
prescribe, except that the compensation of any deputy clerk of a 9579
county-operated municipal court shall be paid out of the treasury 9580
of the county in which the court is located. Each deputy clerk 9581
shall take an oath of office before entering upon the duties of 9582
the deputy clerk's office and, when so qualified, may perform the 9583
duties appertaining to the office of the clerk. The clerk may 9584
require any of the deputy clerks to give bond of not less than 9585
three thousand dollars, conditioned for the faithful performance 9586
of the deputy clerk's duties.9587

       (I) For the purposes of this section, whenever the population 9588
of the territory of a municipal court falls below one hundred 9589
thousand but not below ninety thousand, and the population of the 9590
territory prior to the most recent regular federal census exceeded 9591
one hundred thousand, the legislative authority of the municipal 9592
corporation may declare, by resolution, that the territory shall 9593
be considered to have a population of at least one hundred 9594
thousand.9595

       (J) The clerk or a deputy clerk shall be in attendance at all 9596
sessions of the municipal court, although not necessarily in the 9597
courtroom, and may administer oaths to witnesses and jurors and 9598
receive verdicts.9599

       Sec. 1901.311.  A municipal court may establish one or more9600
branch offices and may appoint a special deputy clerk to9601
administer each branch office. Each special deputy clerk shall9602
take an oath of office before entering upon the duties of his9603
office, and, when so qualified, may perform any one or more of the 9604
duties appertaining to the office of clerk, as the court9605
prescribes. Special deputy clerks appointed by the court pursuant 9606
to this section shall receive such compensation payable in either 9607
biweekly installments or semimonthly installments, as determined 9608
by the payroll administrator, out of the city treasury as the 9609
court may prescribe, except that the compensation of any special 9610
deputy clerk of a county-operated municipal court shall be payable 9611
out of the treasury of the county in which the court is located. 9612
The court may require any of the special deputy clerks to give 9613
bond of not less than three thousand dollars, conditioned for the9614
faithful performance of his duties.9615

       Sec. 1901.32.  (A) The bailiffs and deputy bailiffs of a9616
municipal court shall be provided for, and their duties are, as9617
follows:9618

       (1) Except for the Hamilton county municipal court, the court 9619
shall appoint a bailiff who shall receive the annual compensation 9620
that the court prescribes payable in either biweekly installments 9621
or semimonthly installments, as determined by the payroll 9622
administrator, from the same sources and in the same manner as9623
provided in section 1901.11 of the Revised Code. The court may9624
provide that the chief of police of the municipal corporation or a 9625
member of the police force be appointed by the court to be the9626
bailiff of the court. Before entering upon histhe duties of9627
office, the bailiff shall take an oath to faithfully perform the 9628
duties of the office and shall give a bond of not less than three 9629
thousand dollars, as the legislative authority prescribes, 9630
conditioned for the faithful performance of histhe duties asof9631
chief bailiff.9632

       (2) Except for the Hamilton county municipal court, deputy9633
bailiffs may be appointed by the court. Deputy bailiffs shall9634
receive the compensation payable in semimonthly installments out9635
of the city treasury that the court prescribes, except that the9636
compensation of deputy bailiffs in a county-operated municipal9637
court shall be paid out of the treasury of the county in which the 9638
court is located. Each deputy bailiff shall give a bond in an 9639
amount not less than one thousand dollars, and, when so qualified, 9640
he may perform the duties pertaining to the office of chief9641
bailiff of the court.9642

       (3) The bailiff and all deputy bailiffs of the Hamilton9643
county municipal court shall be appointed by the clerk and shall9644
receive the compensation payable in semimonthly installments out9645
of the treasury of Hamilton county that the clerk prescribes. Each 9646
judge of the Hamilton county municipal court may appoint a9647
courtroom bailiff, each of whom shall receive the compensation9648
payable in semimonthly installments out of the treasury of9649
Hamilton county that the court prescribes.9650

       (4) The legislative authority may purchase motor vehicles for 9651
the use of the bailiffs and deputy bailiffs as the court9652
determines they need to perform the duties of their office. All9653
expenses, maintenance, and upkeep of the vehicles shall be paid by 9654
the legislative authority upon approval by the court. Any9655
allowances, costs, and expenses for the operation of private motor 9656
vehicles by bailiffs and deputy bailiffs for official duties, 9657
including the cost of oil, gasoline, and maintenance, shall be 9658
prescribed by the court and, subject to the approval of the 9659
legislative authority, shall be paid from the city treasury,9660
except that the allowances, costs, and expenses for the bailiffs9661
and deputy bailiffs of a county-operated municipal court shall be9662
paid from the treasury of the county in which the court is9663
located.9664

       (5) Every police officer of any municipal corporation and9665
police constable of a township within the territory of the court9666
is ex officio a deputy bailiff of the court in and for the9667
municipal corporation or township withinin which he is9668
commissioned as a police officer or police constable, and shall 9669
perform any duties in respect to cases within histhe officer or 9670
constable's jurisdiction that are required of him by a judge of 9671
the court, or by the clerk or a bailiff or deputy bailiff of the 9672
court, without additional compensation.9673

       (6) The bailiff and deputy bailiffs shall perform for the9674
court services similar to those performed by the sheriff for the9675
court of common pleas and shall perform any other duties that are9676
requested by rule of court.9677

       The bailiff or deputy bailiff may administer oaths to9678
witnesses and jurors and receive verdicts in the same manner and9679
form and to the same extent as the clerk or deputy clerks of the9680
court. The bailiff may approve all undertakings and bonds given in 9681
actions of replevin and all redelivery bonds in attachments.9682

       (B) In the Cleveland municipal court, the chief clerks and9683
all deputy clerks are in the classified civil service of the city9684
of Cleveland. The clerk, the chief deputy clerks, the probation9685
officers, one private secretary, one personal stenographer to the9686
clerk, and one personal bailiff to each judge are in the9687
unclassified civil service of the city of Cleveland. Upon demand9688
of the clerk, the civil service commission of the city of9689
Cleveland shall certify a list of those eligible for the position9690
of deputy clerk. From the list, the clerk shall designate chief9691
clerks and the number of deputy clerks that the legislative9692
authority determines are necessary.9693

       Except as otherwise provided in this division, the bailiff,9694
chief deputy bailiffs, and all deputy bailiffs of the Cleveland9695
municipal court appointed after January 1, 1968, and the chief9696
housing specialist, housing specialists, and housing division9697
referees of the housing division of the Cleveland municipal court9698
appointed under section 1901.331 of the Revised Code are in the9699
unclassified civil service of the city of Cleveland. All deputy9700
bailiffs of the housing division of the Cleveland municipal court9701
appointed pursuant to that section are in the classified civil9702
service of the city of Cleveland. Upon the demand of the judge of 9703
the housing division of the Cleveland municipal court, the civil 9704
service commission of the city of Cleveland shall certify a list 9705
of those eligible for the position of deputy bailiff of the9706
housing division. From the list, the judge of the housing division 9707
shall designate the number of deputy bailiffs that hethe judge9708
determines are necessary.9709

       The chief deputy clerks, the chief clerks, and all other9710
deputy clerks of the Cleveland municipal court shall receive the9711
compensation that the clerk prescribes. Except as provided in9712
division (A)(4)(a) of section 1901.331 of the Revised Code with9713
respect to officers and employees of the housing division of the9714
Cleveland municipal court, the bailiff, all deputy bailiffs, and9715
assignment room personnel of the Cleveland municipal court shall9716
receive the compensation that the court prescribes.9717

       Any appointee under sections 1901.01 to 1901.37 of the9718
Revised Code may be dismissed or discharged by the same power that 9719
appointed himthe appointee. In the case of the removal of any 9720
civil service appointee under those sections, an appeal may be 9721
taken from the decision of the civil service commission to the 9722
court of common pleas of Cuyahoga county to determine the 9723
sufficiency of the cause of removal. The appeal shall be taken 9724
within ten days of the finding of the commission.9725

       In the Cleveland municipal court, the presiding judge may9726
appoint on a full-time, per diem, or contractual basis any9727
official court reporters for the civil branch of the court that9728
the business of the court requires. The compensation of official9729
court reporters shall be determined by the presiding judge of the9730
court. The compensation shall be payable from the city treasury9731
and from the treasury of Cuyahoga county in the same proportion as 9732
designated in section 1901.11 of the Revised Code for the payment 9733
of compensation of municipal judges. In every trial in which the 9734
services of a court reporter so appointed are requested by the 9735
judge, any party, or the attorney for any party, there shall be 9736
taxed for each day's services of the court reporter a fee in the 9737
same amount as may be taxed for similar services in the court of 9738
common pleas under section 2301.21 of the Revised Code, to be 9739
collected as other costs in the case. The fees so collected shall 9740
be paid quarterly by the clerk into the city treasury and the 9741
treasury of Cuyahoga county in the same proportion as the 9742
compensation for the court reporters is paid from the city and 9743
county treasuries and shall be credited to the general funds of 9744
the city and county treasuries.9745

       (C) In the Hamilton county municipal court, all employees,9746
including the bailiff, deputy bailiff, and courtroom bailiffs, are 9747
in the unclassified civil service.9748

       Sec. 1901.33.  (A) The judge or judges of a municipal court9749
may appoint one or more interpreters, one or more mental health9750
professionals, one or more probation officers, an assignment9751
commissioner, deputy assignment commissioners, and other court9752
aides on a full-time, part-time, hourly, or other basis. Each9753
appointee shall receive the compensation out of the city treasury9754
that the legislative authority prescribes in either biweekly 9755
installments or semimonthly installments, as determined by the 9756
payroll administrator, except that in a county-operated municipal9757
court they shall receive the compensation out of the treasury of9758
the county in which the court is located that the board of county9759
commissioners prescribes. Probation officers have all the powers9760
of regular police officers and shall perform any duties that are9761
designated by the judge or judges of the court. Assignment9762
commissioners shall assign cases for trial and perform any other9763
duties that the court directs.9764

       The judge or judges may appoint one or more typists,9765
stenographers, statistical clerks, and official court reporters,9766
each of whom shall be paid the compensation out of the city9767
treasury that the legislative authority prescribes, except that in9768
a county-operated municipal court they shall be paid the9769
compensation out of the treasury of the county in which the court9770
is located that the board of county commissioners prescribes.9771

       (B) If a municipal court appoints one or more probation9772
officers, those officers shall constitute the municipal court9773
department of probation unless the court designates other9774
employees as the department of probation for the court.9775

       (C) The chief probation officer may grant permission to a9776
probation officer to carry firearms when required in the discharge9777
of the probation officer's official duties if the probation 9778
officer has successfully completed a basic firearm training9779
program that is approved by the executive director of the Ohio 9780
peace officer training commission. A probation officer who has 9781
been granted permission to carry a firearm in the discharge of the9782
probation officer's official duties annually shall successfully9783
complete a firearms requalification program in accordance with9784
section 109.801 of the Revised Code.9785

       (D) The judge or judges of a municipal court in which the9786
clerk of the court is elected as provided in division (A)(1)(a) or9787
(d) or (A)(2)(b) of section 1901.31 of the Revised Code may9788
appoint an administrative assistant. The administrative assistant9789
shall have charge of personnel related matters of the court and9790
shall perform any other administrative duties assigned by the9791
court. The administrative assistant shall receive the compensation 9792
out of the city treasury that the court prescribes, except that, 9793
in a county-operated municipal court, the administrative assistant 9794
shall receive the compensation out of the treasury of the county 9795
in which the court is located that the court prescribes.9796

       Sec. 2151.357. (A)(1) In the manner prescribed by division 9797
(C)(1) or (2) of section 3313.64 of the Revised Code, as 9798
applicable, the court, at the time of making any order that 9799
removes a child from the child's own home or that vests legal or 9800
permanent custody of the child in a person other than the child's 9801
parent or a government agency, shall determine the school district 9802
that is to bear the cost of educating the child. The court shall 9803
make the determination a part of the order that provides for the 9804
child's placement or commitment. That school district shall bear 9805
the cost of educating the child unless and until the court 9806
modifies its order pursuant to division (A)(2) of this section.9807

        (2) If, while the child is in the custody of a person other 9808
than the child's parent or a government agency, the department of 9809
education notifies the court that the place of residence of the 9810
child's parent has changed since the court issued its initial 9811
order, the court may modify its order to name a different school 9812
district to bear the cost of educating the child. The department 9813
may submit the notice to the court upon receipt, from the school 9814
district initially ordered to bear the cost of educating the 9815
child, of evidence acceptable to the department that the residence 9816
of the child's parent has changed since the court issued its 9817
initial order. In the notice to the court, the department shall 9818
recommend to the court whether a different district should be 9819
ordered to bear the cost of educating the child and, if so, which 9820
district should be so ordered. The department shall recommend to 9821
the court the district in which the child's parent currently 9822
resides or, if the parent's residence is not known, the district 9823
in which the parent's last known residence is located. If the 9824
department cannot determine any Ohio district in which the parent 9825
currently resides or has resided, the school district designated 9826
in the initial court order shall continue to bear the cost of 9827
educating the child.9828

        The court may consider the content of a notice by the 9829
department of education under division (A)(2) of this section as 9830
conclusive evidence as to which school district should bear the 9831
cost of educating the child and may amend its order accordingly.9832

       (B) Whenever a child is placed in a detention facility9833
established under section 2152.41 of the Revised Code or a9834
juvenile facility established under section 2151.65 of the Revised9835
Code, the child's school district as determined by the court shall9836
pay the cost of educating the child based on the per capita cost9837
of the educational facility within the detention home or juvenile9838
facility.9839

       (C) Whenever a child is placed by the court in a private9840
institution, school, or residential treatment center or any other9841
private facility, the state shall pay to the court a subsidy to9842
help defray the expense of educating the child in an amount equal9843
to the product of the daily per capita educational cost of the9844
private facility, as determined pursuant to this section, and the9845
number of days the child resides at the private facility, provided9846
that the subsidy shall not exceed twenty-five hundred dollars per9847
year per child. The daily per capita educational cost of a private 9848
facility shall be determined by dividing the actual program cost9849
of the private facility or twenty-five hundred dollars, whichever 9850
is less, by three hundred sixty-five days or by three hundred 9851
sixty-six days for years that include February twenty-ninth. The9852
state shall pay seventy-five per cent of the total subsidy for 9853
each year quarterly to the court. The state may adjust the 9854
remaining twenty-five per cent of the total subsidy to be paid to 9855
the court for each year to an amount that is less than twenty-five 9856
per cent of the total subsidy for that year based upon the9857
availability of funds appropriated to the department of education 9858
for the purpose of subsidizing courts that place a child in a 9859
private institution, school, or residential treatment center or 9860
any other private facility and shall pay that adjusted amount to 9861
the court at the end of the year.9862

       Sec. 2305.2341. (A) The medical liability insurance 9863
reimbursement program is hereby established. Free clinics, 9864
including the clinics' staff and volunteer health care 9865
professionals and volunteer health care workers, may participate 9866
in the medical liability insurance reimbursement program 9867
established by this section. The coverage provided under the 9868
program shall be limited to claims that arise out of the 9869
diagnosis, treatment, and care of patients of free clinics, as 9870
defined in division (D)(1) of this section.9871

        (B) A free clinic is eligible to receive reimbursement under 9872
the medical liability insurance reimbursement program for the 9873
premiums that the clinic pays for medical liability insurance 9874
coverage for the clinic, its staff, and volunteer health care 9875
professionals and health care workers. Free clinics shall register 9876
with the department of health by the thirty-first day of January 9877
of each year in order to participate in and to obtain 9878
reimbursement under the program. Free clinics shall provide all of 9879
the following to the department of health at the time of 9880
registration:9881

        (1) A statement of the number of volunteer and paid health 9882
care professionals and health care workers providing health care 9883
services at the free clinic at that time;9884

        (2) A statement of the number of health care services 9885
rendered by the free clinic during the previous fiscal year;9886

        (3) A signed form acknowledging that the free clinic agrees 9887
to follow its medical liability insurer's risk management and loss 9888
prevention policies;9889

        (4) A copy of the medical liability insurance policy 9890
purchased by the free clinic, or the policy's declaration page, 9891
and documentation of the premiums paid by the clinic.9892

        (C) The department of health shall reimburse free clinics 9893
participating in the professional liability insurance 9894
reimbursement program for up to eighty per cent of the premiums 9895
that the free clinic pays for medical liability insurance coverage 9896
up to twenty thousand dollars. Appropriations to the department of 9897
health may be made from the general fund of the state for this 9898
purpose.9899

        (D) As used in this section:9900

        (1) "Free clinic" means a nonprofit organization exempt from 9901
federal income taxation under section 501(c)(3) of the "Internal 9902
Revenue Code of 1986," as amended, or a program component of a 9903
nonprofit organization, whose primary mission is to provide health 9904
care services for free or for a minimal administrative fee to 9905
individuals with limited resources. A free clinic facilitates the 9906
delivery of health care services through the use of volunteer 9907
health care professionals and voluntary care networks. For this 9908
purpose, a free clinic shall comply with all of the following:9909

        (a) If a free clinic does request a minimal administrative 9910
fee, a free clinic shall not deny an individual access to its 9911
health care services based on an individual's ability to pay the 9912
fee.9913

        (b) A free clinic shall not bill a patient for health care 9914
services rendered.9915

        (c) Free clinics shall not perform operations, as defined by 9916
divisions (A)(9) and (F)(1)(b) of section 2305.234 of the Revised 9917
Code.9918

        A clinic is not a free clinic if the clinic bills medicaid, 9919
medicare, or other third-party payers for health care services 9920
rendered at the clinic, and receives twenty-five per cent or more 9921
of the clinic's annual revenue from the third-party payments.9922

        (2) "Health care professional" and "health care worker" have 9923
the same meanings as in section 2305.234 of the Revised Code.9924

       Sec. 2503.20.  When requested by the supreme court, the9925
reporter of the supreme court shall attend its sessions and9926
consultations and shall report and prepare its decisions for9927
publication under its direction. The reporter shall prepare for9928
publication and edit, tabulate, and index those opinions and9929
decisions of any court of appeals furnished himthe reporter for9930
publication by any such court, and such opinions and decisions of 9931
any of the inferior courts, as may be designated by himthe 9932
reporter and approved by the chief justice of the supreme court. 9933
No cases in any court of appeals shall be reported for publication 9934
except those selected by that court of appeals, or by a majority 9935
of the judges thereof.9936

       The supreme court may appoint assistants necessary to carry9937
on the work of the reporter's office. The court shall fix the9938
compensation of each assistant, which compensation shall be paid9939
out of the state treasury upon the warrant of the auditor of state9940
director of budget and management.9941

       Whenever a case is reported for publication, the syllabus of 9942
such case shall be prepared by the judge delivering the opinion, 9943
and approved by a majority of the members of the court. Such 9944
report may be per curiam, or if an opinion is reported, such9945
opinion shall be written in as concise form as may be consistent9946
with a clear presentation of the law of the case. Opinions for9947
permanent publication in book form shall be furnished to the9948
reporter and to no other person. All such cases shall be reported 9949
in accordance with this section before they are recognized by and 9950
receive the official sanction of any court.9951

       Sec. 2913.01.  As used in this chapter, unless the context9952
requires that a term be given a different meaning:9953

       (A) "Deception" means knowingly deceiving another or causing9954
another to be deceived by any false or misleading representation,9955
by withholding information, by preventing another from acquiring9956
information, or by any other conduct, act, or omission that9957
creates, confirms, or perpetuates a false impression in another,9958
including a false impression as to law, value, state of mind, or9959
other objective or subjective fact.9960

       (B) "Defraud" means to knowingly obtain, by deception, some9961
benefit for oneself or another, or to knowingly cause, by9962
deception, some detriment to another.9963

       (C) "Deprive" means to do any of the following:9964

       (1) Withhold property of another permanently, or for a period 9965
that appropriates a substantial portion of its value or use, or 9966
with purpose to restore it only upon payment of a reward or other 9967
consideration;9968

       (2) Dispose of property so as to make it unlikely that the9969
owner will recover it;9970

       (3) Accept, use, or appropriate money, property, or services, 9971
with purpose not to give proper consideration in return for the 9972
money, property, or services, and without reasonable justification 9973
or excuse for not giving proper consideration.9974

       (D) "Owner" means, unless the context requires a different9975
meaning, any person, other than the actor, who is the owner of,9976
who has possession or control of, or who has any license or9977
interest in property or services, even though the ownership,9978
possession, control, license, or interest is unlawful.9979

       (E) "Services" include labor, personal services, professional 9980
services, public utility services including wireless service as 9981
defined in division (F)(1) of section 4931.40 of the Revised Code, 9982
common carrier services, and food, drink, transportation, 9983
entertainment, and cable television services and, for purposes of 9984
section 2913.04 of the Revised Code, include cable services as 9985
defined in that section.9986

       (F) "Writing" means any computer software, document, letter,9987
memorandum, note, paper, plate, data, film, or other thing having9988
in or upon it any written, typewritten, or printed matter, and any9989
token, stamp, seal, credit card, badge, trademark, label, or other9990
symbol of value, right, privilege, license, or identification.9991

       (G) "Forge" means to fabricate or create, in whole or in part 9992
and by any means, any spurious writing, or to make, execute,9993
alter, complete, reproduce, or otherwise purport to authenticate9994
any writing, when the writing in fact is not authenticated by that9995
conduct.9996

       (H) "Utter" means to issue, publish, transfer, use, put or9997
send into circulation, deliver, or display.9998

       (I) "Coin machine" means any mechanical or electronic device9999
designed to do both of the following:10000

       (1) Receive a coin, bill, or token made for that purpose;10001

       (2) In return for the insertion or deposit of a coin, bill,10002
or token, automatically dispense property, provide a service, or10003
grant a license.10004

       (J) "Slug" means an object that, by virtue of its size,10005
shape, composition, or other quality, is capable of being inserted10006
or deposited in a coin machine as an improper substitute for a10007
genuine coin, bill, or token made for that purpose.10008

       (K) "Theft offense" means any of the following:10009

       (1) A violation of section 2911.01, 2911.02, 2911.11,10010
2911.12, 2911.13, 2911.31, 2911.32, 2913.02, 2913.03, 2913.04,10011
2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 2913.31, 2913.32,10012
2913.33, 2913.34, 2913.40, 2913.42, 2913.43, 2913.44, 2913.45,10013
2913.47, former section 2913.47 or 2913.48, or section 2913.51,10014
2915.05, or 2921.41 of the Revised Code;10015

       (2) A violation of an existing or former municipal ordinance10016
or law of this or any other state, or of the United States,10017
substantially equivalent to any section listed in division (K)(1)10018
of this section or a violation of section 2913.41, 2913.81, or10019
2915.06 of the Revised Code as it existed prior to July 1, 1996;10020

       (3) An offense under an existing or former municipal10021
ordinance or law of this or any other state, or of the United10022
States, involving robbery, burglary, breaking and entering, theft,10023
embezzlement, wrongful conversion, forgery, counterfeiting,10024
deceit, or fraud;10025

       (4) A conspiracy or attempt to commit, or complicity in10026
committing, any offense under division (K)(1), (2), or (3) of this10027
section.10028

       (L) "Computer services" includes, but is not limited to, the10029
use of a computer system, computer network, computer program, data10030
that is prepared for computer use, or data that is contained10031
within a computer system or computer network.10032

       (M) "Computer" means an electronic device that performs10033
logical, arithmetic, and memory functions by the manipulation of10034
electronic or magnetic impulses. "Computer" includes, but is not10035
limited to, all input, output, processing, storage, computer10036
program, or communication facilities that are connected, or10037
related, in a computer system or network to an electronic device10038
of that nature.10039

       (N) "Computer system" means a computer and related devices,10040
whether connected or unconnected, including, but not limited to,10041
data input, output, and storage devices, data communications10042
links, and computer programs and data that make the system capable10043
of performing specified special purpose data processing tasks.10044

       (O) "Computer network" means a set of related and remotely10045
connected computers and communication facilities that includes10046
more than one computer system that has the capability to transmit10047
among the connected computers and communication facilities through10048
the use of computer facilities.10049

       (P) "Computer program" means an ordered set of data10050
representing coded instructions or statements that, when executed10051
by a computer, cause the computer to process data.10052

       (Q) "Computer software" means computer programs, procedures,10053
and other documentation associated with the operation of a10054
computer system.10055

       (R) "Data" means a representation of information, knowledge,10056
facts, concepts, or instructions that are being or have been10057
prepared in a formalized manner and that are intended for use in a10058
computer, computer system, or computer network. For purposes of10059
section 2913.47 of the Revised Code, "data" has the additional10060
meaning set forth in division (A) of that section.10061

       (S) "Cable television service" means any services provided by 10062
or through the facilities of any cable television system or other 10063
similar closed circuit coaxial cable communications system, or any 10064
microwave or similar transmission service used in connection with 10065
any cable television system or other similar closed circuit 10066
coaxial cable communications system.10067

       (T) "Gain access" means to approach, instruct, communicate10068
with, store data in, retrieve data from, or otherwise make use of10069
any resources of a computer, computer system, or computer network,10070
or any cable service or cable system both as defined in section10071
2913.04 of the Revised Code.10072

       (U) "Credit card" includes, but is not limited to, a card,10073
code, device, or other means of access to a customer's account for10074
the purpose of obtaining money, property, labor, or services on10075
credit, or for initiating an electronic fund transfer at a10076
point-of-sale terminal, an automated teller machine, or a cash10077
dispensing machine. It also includes a county procurement card 10078
issued under section 301.29 of the Revised Code.10079

       (V) "Electronic fund transfer" has the same meaning as in 9210080
Stat. 3728, 15 U.S.C.A. 1693a, as amended.10081

       (W) "Rented property" means personal property in which the10082
right of possession and use of the property is for a short and10083
possibly indeterminate term in return for consideration; the10084
rentee generally controls the duration of possession of the10085
property, within any applicable minimum or maximum term; and the10086
amount of consideration generally is determined by the duration of10087
possession of the property.10088

       (X) "Telecommunication" means the origination, emission,10089
dissemination, transmission, or reception of data, images,10090
signals, sounds, or other intelligence or equivalence of10091
intelligence of any nature over any communications system by any10092
method, including, but not limited to, a fiber optic, electronic,10093
magnetic, optical, digital, or analog method.10094

       (Y) "Telecommunications device" means any instrument,10095
equipment, machine, or other device that facilitates10096
telecommunication, including, but not limited to, a computer,10097
computer network, computer chip, computer circuit, scanner,10098
telephone, cellular telephone, pager, personal communications10099
device, transponder, receiver, radio, modem, or device that10100
enables the use of a modem.10101

       (Z) "Telecommunications service" means the providing,10102
allowing, facilitating, or generating of any form of10103
telecommunication through the use of a telecommunications device10104
over a telecommunications system.10105

       (AA) "Counterfeit telecommunications device" means a10106
telecommunications device that, alone or with another10107
telecommunications device, has been altered, constructed,10108
manufactured, or programmed to acquire, intercept, receive, or10109
otherwise facilitate the use of a telecommunications service or10110
information service without the authority or consent of the10111
provider of the telecommunications service or information service.10112
"Counterfeit telecommunications device" includes, but is not10113
limited to, a clone telephone, clone microchip, tumbler telephone,10114
or tumbler microchip; a wireless scanning device capable of10115
acquiring, intercepting, receiving, or otherwise facilitating the10116
use of telecommunications service or information service without10117
immediate detection; or a device, equipment, hardware, or software10118
designed for, or capable of, altering or changing the electronic10119
serial number in a wireless telephone.10120

       (BB)(1) "Information service" means, subject to division10121
(BB)(2) of this section, the offering of a capability for10122
generating, acquiring, storing, transforming, processing,10123
retrieving, utilizing, or making available information via10124
telecommunications, including, but not limited to, electronic10125
publishing.10126

       (2) "Information service" does not include any use of a10127
capability of a type described in division (BB)(1) of this section10128
for the management, control, or operation of a telecommunications10129
system or the management of a telecommunications service.10130

       (CC) "Elderly person" means a person who is sixty-five years10131
of age or older.10132

       (DD) "Disabled adult" means a person who is eighteen years of 10133
age or older and has some impairment of body or mind that makes10134
the person unable to work at any substantially remunerative10135
employment that the person otherwise would be able to perform and10136
that will, with reasonable probability, continue for a period of10137
at least twelve months without any present indication of recovery10138
from the impairment, or who is eighteen years of age or older and10139
has been certified as permanently and totally disabled by an10140
agency of this state or the United States that has the function of10141
so classifying persons.10142

       (EE) "Firearm" and "dangerous ordnance" have the same10143
meanings as in section 2923.11 of the Revised Code.10144

       (FF) "Motor vehicle" has the same meaning as in section10145
4501.01 of the Revised Code.10146

       (GG) "Dangerous drug" has the same meaning as in section10147
4729.01 of the Revised Code.10148

       (HH) "Drug abuse offense" has the same meaning as in section10149
2925.01 of the Revised Code.10150

       (II)(1) "Computer hacking" means any of the following:10151

       (a) Gaining access or attempting to gain access to all or 10152
part of a computer, computer system, or a computer network without 10153
express or implied authorization with the intent to defraud or 10154
with intent to commit a crime;10155

       (b) Misusing computer or network services including, but not 10156
limited to, mail transfer programs, file transfer programs, proxy 10157
servers, and web servers by performing functions not authorized by 10158
the owner of the computer, computer system, or computer network or 10159
other person authorized to give consent. As used in this division, 10160
"misuse of computer and network services" includes, but is not 10161
limited to, the unauthorized use of any of the following:10162

       (i) Mail transfer programs to send mail to persons other than 10163
the authorized users of that computer or computer network;10164

       (ii) File transfer program proxy services or proxy servers to 10165
access other computers, computer systems, or computer networks;10166

       (iii) Web servers to redirect users to other web pages or web 10167
servers.10168

       (c)(i) Subject to division (II)(1)(c)(ii) of this section, 10169
using a group of computer programs commonly known as "port 10170
scanners" or "probes" to intentionally access any computer, 10171
computer system, or computer network without the permission of the 10172
owner of the computer, computer system, or computer network or 10173
other person authorized to give consent. The group of computer 10174
programs referred to in this division includes, but is not limited 10175
to, those computer programs that use a computer network to access 10176
a computer, computer system, or another computer network to 10177
determine any of the following: the presence or types of computers 10178
or computer systems on a network; the computer network's 10179
facilities and capabilities; the availability of computer or 10180
network services; the presence or versions of computer software 10181
including, but not limited to, operating systems, computer 10182
services, or computer contaminants; the presence of a known 10183
computer software deficiency that can be used to gain unauthorized 10184
access to a computer, computer system, or computer network; or any 10185
other information about a computer, computer system, or computer 10186
network not necessary for the normal and lawful operation of the 10187
computer initiating the access.10188

       (ii) The group of computer programs referred to in division 10189
(II)(1)(c)(i) of this section does not include standard computer 10190
software used for the normal operation, administration, 10191
management, and test of a computer, computer system, or computer 10192
network including, but not limited to, domain name services, mail 10193
transfer services, and other operating system services, computer 10194
programs commonly called "ping," "tcpdump," and "traceroute" and 10195
other network monitoring and management computer software, and 10196
computer programs commonly known as "nslookup" and "whois" and 10197
other systems administration computer software.10198

       (d) The intentional use of a computer, computer system, or a 10199
computer network in a manner that exceeds any right or permission 10200
granted by the owner of the computer, computer system, or computer 10201
network or other person authorized to give consent.10202

       (2) "Computer hacking" does not include the introduction of a 10203
computer contaminant, as defined in section 2909.02 of the Revised 10204
Code, into a computer, computer system, computer program, or 10205
computer network.10206

       (JJ) "Police dog or horse" and "service dog" havehas the 10207
same meaningsmeaning as in section 2921.321 of the Revised Code.10208

       (KK) "Anhydrous ammonia" is a compound formed by the 10209
combination of two gaseous elements, nitrogen and hydrogen, in the 10210
manner described in this division. Anhydrous ammonia is one part 10211
nitrogen to three parts hydrogen (NH3). Anhydrous ammonia by 10212
weight is fourteen parts nitrogen to three parts hydrogen, which 10213
is approximately eighty-two per cent nitrogen to eighteen per cent 10214
hydrogen.10215

       (LL) "Assistance dog" has the same meaning as in section 10216
955.011 of the Revised Code.10217

       Sec. 2913.02.  (A) No person, with purpose to deprive the10218
owner of property or services, shall knowingly obtain or exert10219
control over either the property or services in any of the10220
following ways:10221

       (1) Without the consent of the owner or person authorized to10222
give consent;10223

       (2) Beyond the scope of the express or implied consent of the 10224
owner or person authorized to give consent;10225

       (3) By deception;10226

       (4) By threat;10227

       (5) By intimidation.10228

       (B)(1) Whoever violates this section is guilty of theft.10229

       (2) Except as otherwise provided in this division or division 10230
(B)(3), (4), (5), (6), (7), or (8) of this section, a violation of10231
this section is petty theft, a misdemeanor of the first degree. If 10232
the value of the property or services stolen is five hundred10233
dollars or more and is less than five thousand dollars or if the10234
property stolen is any of the property listed in section 2913.7110235
of the Revised Code, a violation of this section is theft, a10236
felony of the fifth degree. If the value of the property or10237
services stolen is five thousand dollars or more and is less than10238
one hundred thousand dollars, a violation of this section is grand10239
theft, a felony of the fourth degree. If the value of the property 10240
or services stolen is one hundred thousand dollars or more and is 10241
less than five hundred thousand dollars, a violation of this 10242
section is aggravated theft, a felony of the third degree. If the 10243
value of the property or services is five hundred thousand dollars 10244
or more and is less than one million dollars, a violation of this 10245
section is aggravated theft, a felony of the second degree. If the 10246
value of the property or services stolen is one million dollars or 10247
more, a violation of this section is aggravated theft of one 10248
million dollars or more, a felony of the first degree.10249

       (3) Except as otherwise provided in division (B)(4), (5), 10250
(6), (7), or (8) of this section, if the victim of the offense is 10251
an elderly person or disabled adult, a violation of this section 10252
is theft from an elderly person or disabled adult, and division 10253
(B)(3) of this section applies. Except as otherwise provided in 10254
this division, theft from an elderly person or disabled adult is a10255
felony of the fifth degree. If the value of the property or10256
services stolen is five hundred dollars or more and is less than10257
five thousand dollars, theft from an elderly person or disabled10258
adult is a felony of the fourth degree. If the value of the10259
property or services stolen is five thousand dollars or more and10260
is less than twenty-five thousand dollars, theft from an elderly10261
person or disabled adult is a felony of the third degree. If the10262
value of the property or services stolen is twenty-five thousand10263
dollars or more and is less than one hundred thousand dollars,10264
theft from an elderly person or disabled adult is a felony of the10265
second degree. If the value of the property or services stolen is 10266
one hundred thousand dollars or more, theft from an elderly person 10267
or disabled adult is a felony of the first degree.10268

       (4) If the property stolen is a firearm or dangerous10269
ordnance, a violation of this section is grand theft, a felony of10270
the third degree, and there is a presumption in favor of the court 10271
imposing a prison term for the offense. The offender shall serve 10272
the prison term consecutively to any other prison term or 10273
mandatory prison term previously or subsequently imposed upon the 10274
offender.10275

       (5) If the property stolen is a motor vehicle, a violation of 10276
this section is grand theft of a motor vehicle, a felony of the10277
fourth degree.10278

       (6) If the property stolen is any dangerous drug, a violation 10279
of this section is theft of drugs, a felony of the fourth degree,10280
or, if the offender previously has been convicted of a felony drug 10281
abuse offense, a felony of the third degree.10282

       (7) If the property stolen is a police dog or horse or a 10283
servicean assistance dog and the offender knows or should know 10284
that the property stolen is a police dog or horse or servicean 10285
assistance dog, a violation of this section is theft of a police 10286
dog or horse or servicean assistance dog, a felony of the third 10287
degree.10288

       (8) If the property stolen is anhydrous ammonia, a violation 10289
of this section is theft of anhydrous ammonia, a felony of the 10290
third degree.10291

       (9) In addition to the penalties described in division (B)(2) 10292
of this section, if the offender committed the violation by10293
causing a motor vehicle to leave the premises of an establishment10294
at which gasoline is offered for retail sale without the offender10295
making full payment for gasoline that was dispensed into the fuel10296
tank of the motor vehicle or into another container, the court may 10297
do one of the following:10298

        (a) Unless division (B)(9)(b) of this section applies,10299
suspend for not more than six months the offender's driver's 10300
license, probationary driver's license, commercial driver's 10301
license, temporary instruction permit, or nonresident operating 10302
privilege;10303

        (b) If the offender's driver's license, probationary driver's 10304
license, commercial driver's license, temporary instruction 10305
permit, or nonresident operating privilege has previously been 10306
suspended pursuant to division (B)(9)(a) of this section, impose a 10307
class seven suspension of the offender's license, permit, or 10308
privilege from the range specified in division (A)(7) of section 10309
4510.02 of the Revised Code, provided that the suspension shall be 10310
for at least six months.10311

       (C) The sentencing court that suspends an offender's license,10312
permit, or nonresident operating privilege under division (B)(9)10313
of this section may grant the offender limited driving privileges 10314
during the period of the suspension in accordance with Chapter 10315
4510. of the Revised Code.10316

       Sec. 2921.321.  (A) No person shall knowingly cause, or10317
attempt to cause, physical harm to a police dog or horse in either10318
of the following circumstances:10319

       (1) The police dog or horse is assisting a law enforcement10320
officer in the performance of the officer's official duties at the10321
time the physical harm is caused or attempted.10322

       (2) The police dog or horse is not assisting a law10323
enforcement officer in the performance of the officer's official10324
duties at the time the physical harm is caused or attempted, but10325
the offender has actual knowledge that the dog or horse is a10326
police dog or horse.10327

       (B) No person shall recklessly do any of the following:10328

       (1) Taunt, torment, or strike a police dog or horse;10329

       (2) Throw an object or substance at a police dog or horse;10330

       (3) Interfere with or obstruct a police dog or horse, or10331
interfere with or obstruct a law enforcement officer who is being 10332
assisted by a police dog or horse, in a manner that does any of 10333
the following:10334

       (a) Inhibits or restricts the law enforcement officer's10335
control of the police dog or horse;10336

       (b) Deprives the law enforcement officer of control of the10337
police dog or horse;10338

       (c) Releases the police dog or horse from its area of10339
control;10340

       (d) Enters the area of control of the police dog or horse10341
without the consent of the law enforcement officer, including10342
placing food or any other object or substance into that area;10343

       (e) Inhibits or restricts the ability of the police dog or 10344
horse to assist a law enforcement officer.10345

       (4) Engage in any conduct that is likely to cause serious10346
physical injury or death to a police dog or horse;10347

       (5) If the person is the owner, keeper, or harborer of a dog, 10348
fail to reasonably restrain the dog from taunting, tormenting, 10349
chasing, approaching in a menacing fashion or apparent attitude of 10350
attack, or attempting to bite or otherwise endanger a police dog 10351
or horse that at the time of the conduct is assisting a law 10352
enforcement officer in the performance of the officer's duties or 10353
that the person knows is a police dog or horse.10354

       (C) No person shall knowingly cause, or attempt to cause,10355
physical harm to a servicean assistance dog in either of the10356
following circumstances:10357

       (1) The service dog is assisting or serving a blind, deaf or 10358
hearing impaired, or mobility impaired person or person with a 10359
seizure disorder at the time the physical harm is caused or 10360
attempted.10361

       (2) The service dog is not assisting or serving a blind, deaf 10362
or hearing impaired, or mobility impaired person or person with a 10363
seizure disorder at the time the physical harm is caused or 10364
attempted, but the offender has actual knowledge that the dog is a 10365
servicean assistance dog.10366

       (D) No person shall recklessly do any of the following:10367

       (1) Taunt, torment, or strike a servicean assistance dog;10368

       (2) Throw an object or substance at a servicean assistance10369
dog;10370

       (3) Interfere with or obstruct a servicean assistance dog, 10371
or interfere with or obstruct a blind, deaf or hearing impaired, 10372
or mobility impaired person or person with a seizure disorder who 10373
is being assisted or served by a servicean assistance dog, in a 10374
manner that does any of the following:10375

       (a) Inhibits or restricts the assisted or served person's 10376
control of the service dog;10377

       (b) Deprives the assisted or served person of control of the 10378
service dog;10379

       (c) Releases the service dog from its area of control;10380

       (d) Enters the area of control of the service dog without the 10381
consent of the assisted or served person, including placing food 10382
or any other object or substance into that area;10383

       (e) Inhibits or restricts the ability of the service dog to 10384
assist the assisted or served person.10385

       (4) Engage in any conduct that is likely to cause serious 10386
physical injury or death to a servicean assistance dog;10387

       (5) If the person is the owner, keeper, or harborer of a dog, 10388
fail to reasonably restrain the dog from taunting, tormenting, 10389
chasing, approaching in a menacing fashion or apparent attitude of 10390
attack, or attempting to bite or otherwise endanger a servicean 10391
assistance dog that at the time of the conduct is assisting or 10392
serving a blind, deaf or hearing impaired, or mobility impaired 10393
person or person with a seizure disorder or that the person knows 10394
is a servicean assistance dog.10395

       (E)(1) Whoever violates division (A) of this section is10396
guilty of assaulting a police dog or horse. Except as otherwise10397
provided in this division, assaulting a police dog or horse is a10398
misdemeanor of the second degree. If the violation results in the10399
death of the police dog or horse, assaulting a police dog or horse 10400
is a felony of the third degree. If the violation results in 10401
serious physical harm to the police dog or horse other than its 10402
death, assaulting a police dog or horse is a felony of the fourth 10403
degree. If the violation results in physical harm to the police 10404
dog or horse other than death or serious physical harm, assaulting 10405
a police dog or horse is a misdemeanor of the first degree.10406

       (2) Whoever violates division (B) of this section is guilty10407
of harassing a police dog or horse. Except as otherwise provided10408
in this division, harassing a police dog or horse is a misdemeanor10409
of the second degree. If the violation results in the death of the 10410
police dog or horse, harassing a police dog or horse is a felony 10411
of the third degree. If the violation results in serious physical 10412
harm to the police dog or horse, but does not result in its death,10413
harassing a police dog or horse, is a felony of the fourth degree. 10414
If the violation results in physical harm to the police dog or10415
horse, but does not result in its death or in serious physical 10416
harm to it, harassing a police dog or horse is a misdemeanor of 10417
the first degree.10418

       (3) Whoever violates division (C) of this section is guilty10419
of assaulting a servicean assistance dog. Except as otherwise10420
provided in this division, assaulting a servicean assistance dog10421
is a misdemeanor of the second degree. If the violation results in 10422
the death of the serviceassistance dog, assaulting a servicean 10423
assistance dog is a felony of the third degree. If the violation 10424
results in serious physical harm to the serviceassistance dog 10425
other than its death, assaulting a servicean assistance dog is a10426
felony of the fourth degree. If the violation results in physical 10427
harm to the serviceassistance dog other than death or serious 10428
physical harm, assaulting a servicean assistance dog is a 10429
misdemeanor of the first degree.10430

       (4) Whoever violates division (D) of this section is guilty 10431
of harassing a servicean assistance dog. Except as otherwise 10432
provided in this division, harassing a servicean assistance dog 10433
is a misdemeanor of the second degree. If the violation results in 10434
the death of the serviceassistance dog, harassing a servicean 10435
assistance dog is a felony of the third degree. If the violation 10436
results in serious physical harm to the serviceassistance dog,10437
but does not result in its death, harassing a servicean 10438
assistance dog is a felony of the fourth degree. If the violation 10439
results in physical harm to the serviceassistance dog, but does 10440
not result in its death or in serious physical harm to it, 10441
harassing a servicean assistance dog is a misdemeanor of the 10442
first degree.10443

       (5) In addition to any other sanction or penalty imposed for 10444
the offense under this section, Chapter 2929., or any other 10445
provision of the Revised Code, whoever violates division (A), (B), 10446
(C), or (D) of this section is responsible for the payment of all 10447
of the following:10448

       (a) Any veterinary bill or bill for medication incurred as a 10449
result of the violation by the police department regarding a 10450
violation of division (A) or (B) of this section or by the blind, 10451
deaf or hearing impaired, or mobility impaired person or person 10452
with a seizure disorder assisted or served by the service10453
assistance dog regarding a violation of division (C) or (D) of 10454
this section;10455

       (b) The cost of any damaged equipment that results from the 10456
violation;10457

       (c) If the violation did not result in the death of the 10458
police dog or horse or the serviceassistance dog that was the 10459
subject of the violation and if, as a result of that dog or horse 10460
being the subject of the violation, the dog or horse needs further 10461
training or retraining to be able to continue in the capacity of a 10462
police dog or horse or a servicean assistance dog, the cost of 10463
any further training or retraining of that dog or horse by a law 10464
enforcement officer or by the blind, deaf or hearing impaired, or 10465
mobility impaired person or person with a seizure disorder10466
assisted or served by the serviceassistance dog;10467

       (d) If the violation resulted in the death of the police dog 10468
or horse or the serviceassistance dog that was the subject of the 10469
violation or resulted in serious physical harm to that dog or 10470
horse to the extent that the dog or horse needs to be replaced on 10471
either a temporary or a permanent basis, the cost of replacing 10472
that dog or horse and of any further training of a new police dog 10473
or horse or a new serviceassistance dog by a law enforcement 10474
officer or by the blind, deaf or hearing impaired, or mobility 10475
impaired person or person with a seizure disorder assisted or 10476
served by the serviceassistance dog, which replacement or 10477
training is required because of the death of or the serious 10478
physical harm to the dog or horse that was the subject of the 10479
violation.10480

       (F) This section does not apply to a licensed veterinarian10481
whose conduct is in accordance with Chapter 4741. of the Revised10482
Code.10483

       (G) This section only applies to an offender who knows or 10484
should know at the time of the violation that the police dog or 10485
horse or serviceassistance dog that is the subject of a violation 10486
under this section is a police dog or horse or servicean 10487
assistance dog.10488

       (H) As used in this section:10489

       (1) "Physical harm" means any injury, illness, or other10490
physiological impairment, regardless of its gravity or duration.10491

       (2) "Police dog or horse" means a dog or horse that has been10492
trained, and may be used, to assist law enforcement officers in10493
the performance of their official duties.10494

       (3) "Serious physical harm" means any of the following:10495

       (a) Any physical harm that carries a substantial risk of10496
death;10497

       (b) Any physical harm that causes permanent maiming or that10498
involves some temporary, substantial maiming;10499

       (c) Any physical harm that causes acute pain of a duration10500
that results in substantial suffering.10501

       (4) "ServiceAssistance dog," means a dog that serves as a10502
guide or leader for a blind person, serves as a listener for a10503
deaf person, provides support or assistance for a mobility10504
impaired person, or serves as a seizure assistance, seizure 10505
response, or seizure alert dog for a person with any seizure 10506
disorder.10507

       (5) "Blind"blind," and "mobility impaired person" have the 10508
same meanings as in section 955.011 of the Revised Code.10509

       Sec. 2923.46.  (A) If property is seized pursuant to section 10510
2923.44 or 2923.45 of the Revised Code, it is considered to be in 10511
the custody of the head of the law enforcement agency that seized 10512
it, and the head of that agency may do any of the following with 10513
respect to that property prior to its disposition in accordance 10514
with division (A)(4) or (B) of this section:10515

       (1) Place the property under seal;10516

       (2) Remove the property to a place that the head of that10517
agency designates;10518

       (3) Request the issuance of a court order that requires any 10519
other appropriate municipal corporation, county, township, park 10520
district created pursuant to section 511.18 or 1545.01 of the 10521
Revised Code, or state law enforcement officer or other officer to 10522
take custody of the property and, if practicable, remove it to an 10523
appropriate location for eventual disposition in accordance with 10524
division (B) of this section;10525

       (4)(a) Seek forfeiture of the property pursuant to federal10526
law. If the head of that agency seeks its forfeiture pursuant to 10527
federal law, the law enforcement agency shall deposit, use, and 10528
account for proceeds from a sale of the property upon its 10529
forfeiture, proceeds from another disposition of the property upon 10530
its forfeiture, or forfeited moneys it receives, in accordance10531
with the applicable federal law and otherwise shall comply with10532
that law.10533

       (b) If the state highway patrol seized the property and if 10534
the superintendent of the state highway patrol seeks its 10535
forfeiture pursuant to federal law, the appropriate governmental 10536
officials shall deposit into the highway patrol federal 10537
contraband, forfeiture, and other fund all interest or other 10538
earnings derived from the investment of the proceeds from a sale 10539
of the property upon its forfeiture, the proceeds from another 10540
disposition of the property upon its forfeiture, or the forfeited 10541
moneys into the highway patrol justice contraband fund or the 10542
highway patrol treasury contraband fund, as applicable. The state 10543
highway patrol shall use and account for that interest or other 10544
earnings in accordance with the applicable federal law.10545

       (c) Division (B) of this section and divisions (D)(1) to (3) 10546
of section 2933.43 of the Revised Code do not apply to proceeds or10547
forfeited moneys received pursuant to federal law or to the 10548
interest or other earnings that are derived from the investment of 10549
proceeds or forfeited moneys received pursuant to federal law and 10550
that are described in division (A)(4)(b) of this section.10551

       (B) In addition to complying with any requirements imposed by 10552
a court pursuant to section 2923.44 or 2923.45 of the Revised 10553
Code, and the requirements imposed by those sections, in relation10554
to the disposition of property forfeited to the state under either 10555
of those sections, the prosecuting attorney who is responsible for 10556
its disposition shall dispose of the property as follows:10557

       (1) Any vehicle that was used in a violation of section 10558
2923.42 of the Revised Code or in an act of a juvenile that is a 10559
violation of section 2923.42 of the Revised Code shall be given to 10560
the law enforcement agency of the municipal corporation or county 10561
in which the offense or act occurred if that agency desires to 10562
have the vehicle, except that, if the offense or act occurred in a 10563
township or in a park district created pursuant to section 511.18 10564
or 1545.01 of the Revised Code and a law enforcement officer 10565
employed by the township or the park district was involved in the 10566
seizure of the vehicle, the vehicle may be given to the law10567
enforcement agency of that township or park district if that10568
agency desires to have the vehicle, and except that, if the state10569
highway patrol made the seizure of the vehicle, the vehicle may be 10570
given to the state highway patrol if it desires to have the10571
vehicle.10572

       (2) Drugs shall be disposed of pursuant to section 3719.11 of 10573
the Revised Code or placed in the custody of the secretary of the 10574
treasury of the United States for disposal or use for medical or 10575
scientific purposes under applicable federal law.10576

       (3) Firearms and dangerous ordnance suitable for police work 10577
may be given to a law enforcement agency for that purpose.10578
Firearms suitable for sporting use, or as museum pieces or10579
collectors' items, may be disposed of by sale pursuant to division 10580
(B)(7) of this section. Other firearms and dangerous ordnance 10581
shall be destroyed by a law enforcement agency or shall be sent to 10582
the bureau of criminal identification and investigation for 10583
destruction by it.10584

       (4) Computers, computer networks, computer systems, and10585
computer software suitable for police work may be given to a law10586
enforcement agency for that purpose. Other computers, computer10587
networks, computer systems, and computer software shall be10588
disposed of by sale pursuant to division (B)(7) of this section or 10589
disposed of in another manner that the court that issued the order 10590
of forfeiture considers proper under the circumstances.10591

       (5) Obscene materials shall be destroyed.10592

       (6) Beer, intoxicating liquor, and alcohol shall be disposed 10593
of in accordance with division (D)(4) of section 2933.41 of the 10594
Revised Code.10595

       (7) In the case of property not described in divisions (B)(1) 10596
to (6) of this section and of property described in those10597
divisions but not disposed of pursuant to them, the property shall 10598
be sold in accordance with division (B)(7) of this section or, in 10599
the case of forfeited moneys, disposed of in accordance with 10600
division (B)(7) of this section. If the property is to be sold, 10601
the prosecuting attorney shall cause a notice of the proposed sale 10602
of the property to be given in accordance with law, and the 10603
property shall be sold, without appraisal, at a public auction to 10604
the highest bidder for cash. The proceeds of a sale and forfeited 10605
moneys shall be applied in the following order:10606

       (a) First, to the payment of the costs incurred in connection 10607
with the seizure of, storage of, maintenance of, and provision of 10608
security for the property, the forfeiture proceeding or civil 10609
action, and, if any, the sale;10610

       (b) Second, the remaining proceeds or forfeited moneys after 10611
compliance with division (B)(7)(a) of this section, to the payment 10612
of the value of any legal right, title, or interest in the 10613
property that is possessed by a person who, pursuant to division 10614
(F) of section 2923.44 of the Revised Code or division (E) of 10615
section 2923.45 of the Revised Code, established the validity of 10616
and consequently preserved that legal right, title, or interest, 10617
including, but not limited to, any mortgage, perfected or other 10618
security interest, or other lien in the property. The value of 10619
these rights, titles, or interests shall be paid according to 10620
their record or other order of priority.10621

       (c) Third, the remaining proceeds or forfeited moneys after 10622
compliance with divisions (B)(7)(a) and (b) of this section, as 10623
follows:10624

       (i) If the forfeiture was ordered in a juvenile court, ten 10625
per cent to one or more alcohol and drug addiction treatment 10626
programs that are certified by the department of alcohol and drug 10627
addiction services under section 3793.06 of the Revised Code and 10628
that are specified in the order of forfeiture. A juvenile court 10629
shall not specify an alcohol or drug addiction treatment program10630
in the order of forfeiture unless the program is a certified 10631
alcohol and drug addiction treatment program and, except as 10632
provided in division (B)(7)(c)(i) of this section, unless the 10633
program is located in the county in which the court that orders 10634
the forfeiture is located or in a contiguous county. If no 10635
certified alcohol and drug addiction treatment program is located 10636
in any of those counties, the juvenile court may specify in the 10637
order a certified alcohol and drug addiction treatment program 10638
located anywhere within this state.10639

       (ii) If the forfeiture was ordered in a juvenile court, 10640
ninety per cent, and if the forfeiture was ordered in a court 10641
other than a juvenile court, one hundred per cent to appropriate 10642
funds in accordance with divisions (D)(1)(c) and (2) of section 10643
2933.43 of the Revised Code. The remaining proceeds or forfeited 10644
moneys so deposited shall be used only for the purposes authorized 10645
by those divisions and division (D)(3)(a)(ii) of that section.10646

       (C)(1) Sections 2923.44 to 2923.47 of the Revised Code do not 10647
preclude a financial institution that possessed a valid mortgage, 10648
security interest, or lien that is not satisfied prior to a sale 10649
under division (B)(7) of this section or following a sale by10650
application of division (B)(7)(b) of this section, from commencing 10651
a civil action in any appropriate court in this or another state 10652
to obtain a deficiency judgment against the debtor if the 10653
financial institution otherwise would have been entitled to do so 10654
in this or another state.10655

       (2) Any law enforcement agency that obtains any vehicle10656
pursuant to division (B)(1) of this section shall take the vehicle 10657
subject to the outstanding amount of any security interest or lien 10658
that attaches to the vehicle.10659

       (3) Nothing in this section impairs a mortgage, security10660
interest, lien, or other interest of a financial institution in 10661
property that was the subject of a forfeiture order under section 10662
2923.44 or 2923.45 of the Revised Code and that was sold or 10663
otherwise disposed of in a manner that does not conform to the 10664
requirements of division (B) of this section, or any right of a 10665
financial institution of that nature to commence a civil action in 10666
any appropriate court in this or another state to obtain a 10667
deficiency judgment against the debtor.10668

       (4) Following the sale under division (B)(7) of this section 10669
of any property that is required to be titled or registered under 10670
the law of this state, the prosecuting attorney responsible for 10671
the disposition of the property shall cause the state to issue an 10672
appropriate certificate of title or registration to the purchaser 10673
of the property. If, in a disposition of property pursuant to 10674
division (B) of this section, the state or a political subdivision 10675
is given any property that is required to be titled or registered 10676
under the law of this state, the prosecuting attorney responsible 10677
for the disposition of the property shall cause the state to issue 10678
an appropriate certificate of title or registration to itself or 10679
to the political subdivision.10680

       (D) Property that has been forfeited to the state pursuant to 10681
an order of criminal forfeiture under section 2923.44 of the 10682
Revised Code or an order of civil forfeiture under section 2923.45 10683
of the Revised Code shall not be available for use to pay any fine 10684
imposed upon a person who is convicted of or pleads guilty to a 10685
violation of section 2923.42 of the Revised Code or upon a 10686
juvenile who is found by a juvenile court to be a delinquent child 10687
for an act that is a violation of section 2923.42 of the Revised 10688
Code.10689

       (E) Sections 2923.44 to 2923.47 of the Revised Code do not10690
prohibit a law enforcement officer from seeking the forfeiture of 10691
contraband associated with a violation of section 2923.42 of the 10692
Revised Code pursuant to section 2933.43 of the Revised Code.10693

       Sec. 2925.44.  (A) If property is seized pursuant to section 10694
2925.42 or 2925.43 of the Revised Code, it is deemed to be in the 10695
custody of the head of the law enforcement agency that seized it, 10696
and the head of that agency may do any of the following with 10697
respect to that property prior to its disposition in accordance 10698
with division (A)(4) or (B) of this section:10699

       (1) Place the property under seal;10700

       (2) Remove the property to a place that the head of that10701
agency designates;10702

       (3) Request the issuance of a court order that requires any 10703
other appropriate municipal corporation, county, township, park 10704
district created pursuant to section 511.18 or 1545.01 of the 10705
Revised Code, or state law enforcement officer or other officer to 10706
take custody of the property and, if practicable, remove it to an 10707
appropriate location for eventual disposition in accordance with 10708
division (B) of this section;10709

       (4)(a) Seek forfeiture of the property pursuant to federal10710
law. If the head of that agency seeks its forfeiture pursuant to 10711
federal law, the law enforcement agency shall deposit, use, and 10712
account for proceeds from a sale of the property upon its 10713
forfeiture, proceeds from another disposition of the property upon 10714
its forfeiture, or forfeited moneys it receives, in accordance10715
with the applicable federal law and otherwise shall comply with10716
that law.10717

       (b) If the state highway patrol seized the property and if 10718
the superintendent of the state highway patrol seeks its 10719
forfeiture pursuant to federal law, the appropriate governmental 10720
officials shall deposit into the highway patrol federal 10721
contraband, forfeiture, and other fund all interest or other 10722
earnings derived from the investment of the proceeds from a sale 10723
of the property upon its forfeiture, the proceeds from another 10724
disposition of the property upon its forfeiture, or the forfeited 10725
moneys into the highway patrol justice contraband fund or the 10726
highway patrol treasury contraband fund, as applicable. The state 10727
highway patrol shall use and account for that interest or other 10728
earnings in accordance with the applicable federal law.10729

       (c) If the investigative unit of the department of public10730
safety seized the property and if the director of public safety10731
seeks its forfeiture pursuant to federal law, the appropriate10732
governmental officials shall deposit into the department of public 10733
safety investigative unit federal equitable share account fund all 10734
interest or other earnings derived from the investment of the 10735
proceeds from a sale of the property upon its forfeiture, the 10736
proceeds from another disposition of the property upon its 10737
forfeiture, or the forfeited moneys. The department shall use and 10738
account for that interest or other earnings in accordance with the 10739
applicable federal law.10740

       (d) If the enforcement division of the department of taxation 10741
seized the property and if the tax commissioner seeks its 10742
forfeiture pursuant to federal law, the appropriate governmental 10743
officials shall deposit into the department of taxation 10744
enforcement fund all interest or other earnings derived from the 10745
investment of the proceeds from a sale of the property upon its 10746
forfeiture, the proceeds from another disposition of the property 10747
upon its forfeiture, or the forfeited moneys. The department shall 10748
use and account for that interest or other earnings in accordance 10749
with the applicable federal law.10750

        (e) Division (B) of this section and divisions (D)(1) to (3) 10751
of section 2933.43 of the Revised Code do not apply to proceeds or10752
forfeited moneys received pursuant to federal law or to the 10753
interest or other earnings that are derived from the investment of 10754
proceeds or forfeited moneys received pursuant to federal law and 10755
that are described in division (A)(4)(b) or (d) of this section.10756

       (B) In addition to complying with any requirements imposed by 10757
a court pursuant to section 2925.42 or 2925.43 of the Revised10758
Code, and the requirements imposed by those sections, in relation10759
to the disposition of property forfeited to the state under either 10760
of those sections, the prosecuting attorney who is responsible for 10761
its disposition shall dispose of the property as follows:10762

       (1) Any vehicle, as defined in section 4501.01 of the Revised 10763
Code, that was used in a felony drug abuse offense or in an act 10764
that, if committed by an adult, would be a felony drug abuse 10765
offense shall be given to the law enforcement agency of the10766
municipal corporation or county in which the offense occurred if10767
that agency desires to have the vehicle, except that, if the10768
offense occurred in a township or in a park district created10769
pursuant to section 511.18 or 1545.01 of the Revised Code and a10770
law enforcement officer employed by the township or the park 10771
district was involved in the seizure of the vehicle, the vehicle 10772
may be given to the law enforcement agency of that township or 10773
park district if that agency desires to have the vehicle, and 10774
except that, if the state highway patrol made the seizure of the 10775
vehicle, the vehicle may be given to the state highway patrol if 10776
it desires to have the vehicle.10777

       (2) Any drug paraphernalia that was used, possessed, sold, or 10778
manufactured in a violation of section 2925.14 of the Revised Code 10779
that would be a felony drug abuse offense or in a violation of 10780
that section committed by a juvenile that, if committed by an10781
adult, would be a felony drug abuse offense, may be given to the10782
law enforcement agency of the municipal corporation or county in10783
which the offense occurred if that agency desires to have and can10784
use the drug paraphernalia, except that, if the offense occurred10785
in a township or in a park district created pursuant to section10786
511.18 or 1545.01 of the Revised Code and a law enforcement10787
officer employed by the township or the park district was involved 10788
in the seizure of the drug paraphernalia, the drug paraphernalia 10789
may be given to the law enforcement agency of that township or 10790
park district if that agency desires to have and can use the drug 10791
paraphernalia. If the drug paraphernalia is not so given, it shall 10792
be disposed of by sale pursuant to division (B)(8) of this section 10793
or disposed of in another manner that the court that issued the 10794
order of forfeiture considers proper under the circumstances.10795

       (3) Drugs shall be disposed of pursuant to section 3719.11 of 10796
the Revised Code or placed in the custody of the secretary of the 10797
treasury of the United States for disposal or use for medical or 10798
scientific purposes under applicable federal law.10799

       (4) Firearms and dangerous ordnance suitable for police work 10800
may be given to a law enforcement agency for that purpose.10801
Firearms suitable for sporting use, or as museum pieces or10802
collectors' items, may be disposed of by sale pursuant to division 10803
(B)(8) of this section. Other firearms and dangerous ordnance 10804
shall be destroyed by a law enforcement agency or shall be sent to 10805
the bureau of criminal identification and investigation for 10806
destruction by it. As used in this division, "firearms" and 10807
"dangerous ordnance" have the same meanings as in section 2923.11 10808
of the Revised Code.10809

       (5) Computers, computer networks, computer systems, and10810
computer software suitable for police work may be given to a law10811
enforcement agency for that purpose. Other computers, computer10812
networks, computer systems, and computer software shall be10813
disposed of by sale pursuant to division (B)(8) of this section or 10814
disposed of in another manner that the court that issued the order 10815
of forfeiture considers proper under the circumstances. As used in 10816
this division, "computers," "computer networks," "computer 10817
systems," and "computer software" have the same meanings as in 10818
section 2913.01 of the Revised Code.10819

       (6) Obscene materials shall be destroyed.10820

       (7) Beer, intoxicating liquor, and alcohol shall be disposed 10821
of in accordance with division (D)(4) of section 2933.41 of the 10822
Revised Code.10823

       (8) In the case of property not described in divisions (B)(1) 10824
to (7) of this section and of property described in those10825
divisions but not disposed of pursuant to them, the property shall 10826
be sold in accordance with division (B)(8) of this section or, in 10827
the case of forfeited moneys, disposed of in accordance with 10828
division (B)(8) of this section. If the property is to be sold, 10829
the prosecuting attorney shall cause a notice of the proposed sale 10830
of the property to be given in accordance with law, and the 10831
property shall be sold, without appraisal, at a public auction to 10832
the highest bidder for cash. The proceeds of a sale and forfeited 10833
moneys shall be applied in the following order:10834

       (a) First, to the payment of the costs incurred in connection 10835
with the seizure of, storage of, maintenance of, and provision of 10836
security for the property, the forfeiture proceeding or civil 10837
action, and, if any, the sale;10838

       (b) Second, the remaining proceeds or forfeited moneys after 10839
compliance with division (B)(8)(a) of this section, to the payment 10840
of the value of any legal right, title, or interest in the 10841
property that is possessed by a person who, pursuant to division 10842
(F) of section 2925.42 of the Revised Code or division (E) of 10843
section 2925.43 of the Revised Code, established the validity of 10844
and consequently preserved that legal right, title, or interest, 10845
including, but not limited to, any mortgage, perfected or other 10846
security interest, or other lien in the property. The value of 10847
these rights, titles, or interests shall be paid according to 10848
their record or other order of priority.10849

       (c) Third, the remaining proceeds or forfeited moneys after 10850
compliance with divisions (B)(8)(a) and (b) of this section, as 10851
follows:10852

       (i) If the forfeiture was ordered in a juvenile court, ten 10853
per cent to one or more alcohol and drug addiction treatment 10854
programs that are certified by the department of alcohol and drug 10855
addiction services under section 3793.06 of the Revised Code and 10856
that are specified in the order of forfeiture. A juvenile court 10857
shall not specify an alcohol or drug addiction treatment program10858
in the order of forfeiture unless the program is a certified 10859
alcohol and drug addiction treatment program and, except as 10860
provided in division (B)(8)(c)(i) of this section, unless the 10861
program is located in the county in which the court that orders 10862
the forfeiture is located or in a contiguous county. If no 10863
certified alcohol and drug addiction treatment program is located 10864
in any of those counties, the juvenile court may specify in the 10865
order a certified alcohol and drug addiction treatment program 10866
located anywhere within this state.10867

       (ii) If the forfeiture was ordered in a juvenile court, 10868
ninety per cent, and if the forfeiture was ordered in a court 10869
other than a juvenile court, one hundred per cent to appropriate 10870
funds in accordance with divisions (D)(1)(c) and (2) of section 10871
2933.43 of the Revised Code. The remaining proceeds or forfeited 10872
moneys so deposited shall be used only for the purposes authorized 10873
by those divisions and division (D)(3)(a)(ii) of that section.10874

       (C)(1) Sections 2925.41 to 2925.45 of the Revised Code do not 10875
preclude a financial institution that possessed a valid mortgage, 10876
security interest, or lien that is not satisfied prior to a sale 10877
under division (B)(8) of this section or following a sale by10878
application of division (B)(8)(b) of this section, from commencing 10879
a civil action in any appropriate court in this or another state 10880
to obtain a deficiency judgment against the debtor if the 10881
financial institution otherwise would have been entitled to do so 10882
in this or another state.10883

       (2) Any law enforcement agency that obtains any vehicle10884
pursuant to division (B)(1) of this section shall take the vehicle 10885
subject to the outstanding amount of any security interest or lien 10886
that attaches to the vehicle.10887

       (3) Nothing in this section impairs a mortgage, security10888
interest, lien, or other interest of a financial institution in 10889
property that was the subject of a forfeiture order under section 10890
2925.42 or 2925.43 of the Revised Code and that was sold or 10891
otherwise disposed of in a manner that does not conform to the 10892
requirements of division (B) of this section, or any right of a 10893
financial institution of that nature to commence a civil action in 10894
any appropriate court in this or another state to obtain a 10895
deficiency judgment against the debtor.10896

       (4) Following the sale under division (B)(8) of this section 10897
of any property that is required to be titled or registered under 10898
the law of this state, the prosecuting attorney responsible for 10899
the disposition of the property shall cause the state to issue an 10900
appropriate certificate of title or registration to the purchaser 10901
of the property. Additionally, if, in a disposition of property 10902
pursuant to division (B) of this section, the state or a political 10903
subdivision is given any property that is required to be titled or 10904
registered under the law of this state, the prosecuting attorney 10905
responsible for the disposition of the property shall cause the 10906
state to issue an appropriate certificate of title or registration 10907
to itself or to the political subdivision.10908

       (D) Property that has been forfeited to the state pursuant to 10909
an order of criminal forfeiture under section 2925.42 of the10910
Revised Code or an order of civil forfeiture under section 2925.43 10911
of the Revised Code shall not be available for use to pay any fine 10912
imposed upon a person who is convicted of or pleads guilty to a 10913
felony drug abuse offense or upon any juvenile who is found by a 10914
juvenile court to be a delinquent child for an act that, if 10915
committed by an adult, would be a felony drug abuse offense.10916

       (E) Sections 2925.41 to 2925.45 of the Revised Code do not10917
prohibit a law enforcement officer from seeking the forfeiture of 10918
contraband associated with a felony drug abuse offense pursuant to 10919
section 2933.43 of the Revised Code.10920

       Sec. 2933.43.  (A)(1) Except as provided in this division or10921
in section 2913.34 or sections 2923.44 to 2923.47 or 2925.41 to10922
2925.45 of the Revised Code, a law enforcement officer shall seize10923
any contraband that has been, is being, or is intended to be used10924
in violation of division (A) of section 2933.42 of the Revised10925
Code. A law enforcement officer shall seize contraband that is a10926
watercraft, motor vehicle, or aircraft and that has been, is10927
being, or is intended to be used in violation of division (A) of10928
section 2933.42 of the Revised Code only if the watercraft, motor10929
vehicle, or aircraft is contraband because of its relationship to10930
an underlying criminal offense that is a felony.10931

       Additionally, a law enforcement officer shall seize any10932
watercraft, motor vehicle, aircraft, or other personal property10933
that is classified as contraband under division (B) of section10934
2933.42 of the Revised Code if the underlying offense involved in10935
the violation of division (A) of that section that resulted in the10936
watercraft, motor vehicle, aircraft, or personal property being10937
classified as contraband, is a felony.10938

       (2) If a law enforcement officer seizes property that is10939
titled or registered under law, including a motor vehicle,10940
pursuant to division (A)(1) of this section, the officer or the10941
officer's employing law enforcement agency shall notify the owner10942
of the seizure. The notification shall be given to the owner at10943
the owner's last known address within seventy-two hours after the10944
seizure, and may be given orally by any means, including10945
telephone, or by certified mail, return receipt requested.10946

       If the officer or the officer's agency is unable to provide10947
the notice required by this division despite reasonable, good10948
faith efforts to do so, the exercise of the reasonable, good faith10949
efforts constitutes fulfillment of the notice requirement imposed10950
by this division.10951

       (B)(1) A motor vehicle seized pursuant to division (A)(1) of10952
this section and the contents of the vehicle may be retained for a10953
reasonable period of time, not to exceed seventy-two hours, for10954
the purpose of inspection, investigation, and the gathering of10955
evidence of any offense or illegal use.10956

       At any time prior to the expiration of the seventy-two-hour10957
period, the law enforcement agency that seized the motor vehicle10958
may petition the court of common pleas of the county that has10959
jurisdiction over the underlying criminal case or administrative10960
proceeding involved in the forfeiture for an extension of the10961
seventy-two-hour period if the motor vehicle or its contents are10962
needed as evidence or if additional time is needed for the10963
inspection, investigation, or gathering of evidence. Upon the10964
filing of such a petition, the court immediately shall schedule a10965
hearing to be held at a time as soon as possible after the filing,10966
but in no event at a time later than the end of the next business10967
day subsequent to the day on which the petition was filed, and10968
upon scheduling the hearing, immediately shall notify the owner of10969
the vehicle, at the address at which notification of the seizure10970
was provided under division (A) of this section, of the date,10971
time, and place of the hearing. If the court, at the hearing,10972
determines that the vehicle or its contents, or both, are needed10973
as evidence or that additional time is needed for the inspection,10974
investigation, or gathering of evidence, the court may grant the10975
petition and issue an order authorizing the retention of the10976
vehicle or its contents, or both, for an extended period as10977
specified by the court in its order. An order extending a period10978
of retention issued under this division may be renewed.10979

       If no petition for the extension of the initial10980
seventy-two-hour period has been filed, prior to the expiration of10981
that period, under this division, if the vehicle was not in the10982
custody and control of the owner at the time of its seizure, and10983
if, at the end of that seventy-two-hour period, the owner of the10984
vehicle has not been charged with an offense or administrative10985
violation that includes the use of the vehicle as an element and10986
has not been charged with any other offense or administrative10987
violation in the actual commission of which the motor vehicle was10988
used, the vehicle and its contents shall be released to its owner10989
or the owner's agent, provided that the law enforcement agency10990
that seized the vehicle may require proof of ownership of the10991
vehicle, proof of ownership or legal possession of the contents,10992
and an affidavit of the owner that the owner neither knew of nor10993
expressly or impliedly consented to the use of the vehicle that10994
resulted in its forfeiture as conditions precedent to release. If10995
a petition for the extension of the initial seventy-two-hour10996
period has been filed, prior to the expiration of that period,10997
under this division but the court does not grant the petition, if10998
the vehicle was not in the custody and control of the owner at the10999
time of its seizure, and if, at the end of that seventy-two-hour11000
period, the owner of the vehicle has not been charged with an11001
offense or administrative violation that includes the use of the11002
vehicle as an element and has not been charged with any other11003
offense or administrative violation in the actual commission of11004
which the motor vehicle was used, the vehicle and its contents11005
shall be released to its owner or the owner's agent, provided that11006
the court may require the proof and affidavit described in the11007
preceding sentence as conditions precedent to release. If the11008
initial seventy-two-hour period has been extended under this11009
division, the vehicle and its contents to which the extension11010
applies may be retained in accordance with the extension order.11011
If, at the end of that extended period, the owner of the vehicle11012
has not been charged with an offense or administrative violation11013
that includes the use of the vehicle as an element and has not11014
been charged with any other offense or administrative violation in11015
the actual commission of which the motor vehicle was used, and if11016
the vehicle was not in the custody and control of the owner at the11017
time of its seizure, the vehicle and its contents shall be11018
released to its owner or the owner's agent, provided that the11019
court may require the proof and affidavit described in the third11020
preceding sentence as conditions precedent to release. In cases in 11021
which the court may require proof and affidavits as conditions11022
precedent to release, the court also may require the posting of a11023
bond, with sufficient sureties approved by the court, in an amount11024
equal to the value of the property to be released, as determined11025
by the court, and conditioned upon the return of the property to11026
the court if it is forfeited under this section, as a further11027
condition to release. If, at the end of the initial11028
seventy-two-hour period or at the end of any extended period11029
granted under this section, the owner has been charged with an11030
offense or administrative violation that includes the use of the11031
vehicle as an element or has been charged with another offense or11032
administrative violation in the actual commission of which the11033
motor vehicle was used, or if the vehicle was in the custody and11034
control of the owner at the time of its seizure, the vehicle and11035
its contents shall be retained pending disposition of the charge,11036
provided that upon the filing of a motion for release by the11037
owner, if the court determines that the motor vehicle or its11038
contents, or both, are not needed as evidence in the underlying11039
criminal case or administrative proceeding, the court may permit11040
the release of the property that is not needed as evidence to the11041
owner; as a condition precedent to a release of that nature, the11042
court may require the owner to execute a bond with the court. Any11043
bond so required shall be in an amount equal to the value of the11044
property to be released, as determined by the court, shall have11045
sufficient sureties approved by the court, and shall be11046
conditioned upon the return of the property to the court to which11047
it is forfeited under this section.11048

       The final disposition of a motor vehicle seized pursuant to11049
division (A)(1) of this section shall be determined in accordance11050
with division (C) of this section.11051

       (2) Pending a hearing pursuant to division (C) of this11052
section, and subject to divisions (B)(1) and (C) of this section,11053
any property lawfully seized pursuant to division (A) of this11054
section because it was contraband of a type described in division11055
(A)(13)(b), (d), (e), (f), (g), (h), (i), or (j) of section11056
2901.01 of the Revised Code shall not be subject to replevin or11057
other action in any court and shall not be subject to release upon11058
request of the owner, and no judgment shall be enforced against11059
the property. Pending the hearing, and subject to divisions (B)(1) 11060
and (C) of this section, the property shall be kept in the custody 11061
of the law enforcement agency responsible for its seizure.11062

       Pending a hearing pursuant to division (C) of this section,11063
and notwithstanding any provisions of division (B)(1) or (C) of11064
this section to the contrary, any property lawfully seized11065
pursuant to division (A) of this section because it was contraband11066
of a type described in division (A)(13)(a) or (c) of section11067
2901.01 of the Revised Code shall not be subject to replevin or11068
other action in any court and shall not be subject to release upon11069
request of the owner, and no judgment shall be enforced against11070
the property. Pending the hearing, and notwithstanding any11071
provisions of division (B)(1) or (C) of this section to the11072
contrary, the property shall be kept in the custody of the law11073
enforcement agency responsible for its seizure.11074

       A law enforcement agency that seizes property under division11075
(A) of this section because it was contraband of any type11076
described in division (A)(13) of section 2901.01 or division (B)11077
of section 2933.42 of the Revised Code shall maintain an accurate11078
record of each item of property so seized, which record shall11079
include the date on which each item was seized, the manner and11080
date of its disposition, and if applicable, the name of the person11081
who received the item; however, the record shall not identify or11082
enable the identification of the individual officer who seized the11083
item. The record of property of that nature that no longer is11084
needed as evidence shall be open to public inspection during the11085
agency's regular business hours. Each law enforcement agency that, 11086
during any calendar year, seizes property under division (A) of 11087
this section because it was contraband shall prepare a report11088
covering the calendar year that cumulates all of the information11089
contained in all of the records kept by the agency pursuant to11090
this division for that calendar year, and shall send a copy of the11091
cumulative report, no later than the first day of March in the11092
calendar year following the calendar year covered by the report,11093
to the attorney general. Each report received by the attorney11094
general is a public record open for inspection under section11095
149.43 of the Revised Code. Not later than the fifteenth day of11096
April in the calendar year in which the reports are received, the11097
attorney general shall send to the president of the senate and the11098
speaker of the house of representatives a written notification11099
that does all of the following:11100

       (a) Indicates that the attorney general has received from law 11101
enforcement agencies reports of the type described in this11102
division that cover the previous calendar year and indicates that11103
the reports were received under this division;11104

       (b) Indicates that the reports are open for inspection under11105
section 149.43 of the Revised Code;11106

       (c) Indicates that the attorney general will provide a copy11107
of any or all of the reports to the president of the senate or the11108
speaker of the house of representatives upon request.11109

       (C) The prosecuting attorney, village solicitor, city11110
director of law, or similar chief legal officer who has11111
responsibility for the prosecution of the underlying criminal case11112
or administrative proceeding, or the attorney general if the11113
attorney general has that responsibility, shall file a petition11114
for the forfeiture, to the seizing law enforcement agency of the11115
contraband seized pursuant to division (A) of this section. The11116
petition shall be filed in the court that has jurisdiction over11117
the underlying criminal case or administrative proceeding involved11118
in the forfeiture. If the property was seized on the basis of both 11119
a criminal violation and an administrative regulation violation, 11120
the petition shall be filed by the officer and in the court that 11121
is appropriate in relation to the criminal case.11122

       The petitioner shall conduct or cause to be conducted a11123
search of the appropriate public records that relate to the seized11124
property for the purpose of determining, and shall make or cause11125
to be made reasonably diligent inquiries for the purpose of11126
determining, any person having an ownership or security interest11127
in the property. The petitioner then shall give notice of the11128
forfeiture proceedings by personal service or by certified mail,11129
return receipt requested, to any persons known, because of the11130
conduct of the search, the making of the inquiries, or otherwise,11131
to have an ownership or security interest in the property, and11132
shall publish notice of the proceedings once each week for two11133
consecutive weeks in a newspaper of general circulation in the11134
county in which the seizure occurred. The notices shall be11135
personally served, mailed, and first published at least four weeks11136
before the hearing. They shall describe the property seized; state 11137
the date and place of seizure; name the law enforcement agency 11138
that seized the property and, if applicable, that is holding the 11139
property; list the time, date, and place of the hearing; and state 11140
that any person having an ownership or security interest in the 11141
property may contest the forfeiture.11142

       If the property seized was determined by the seizing law11143
enforcement officer to be contraband because of its relationship11144
to an underlying criminal offense or administrative violation, no11145
forfeiture hearing shall be held under this section unless the11146
person pleads guilty to or is convicted of the commission of, or11147
an attempt or conspiracy to commit, the offense or a different11148
offense arising out of the same facts and circumstances or unless11149
the person admits or is adjudicated to have committed the11150
administrative violation or a different violation arising out of11151
the same facts and circumstances; a forfeiture hearing shall be11152
held in a case of that nature no later than forty-five days after11153
the conviction or the admission or adjudication of the violation,11154
unless the time for the hearing is extended by the court for good11155
cause shown. The owner of any property seized because of its11156
relationship to an underlying criminal offense or administrative11157
violation may request the court to release the property to the11158
owner. Upon receipt of a request of that nature, if the court11159
determines that the property is not needed as evidence in the11160
underlying criminal case or administrative proceeding, the court11161
may permit the release of the property to the owner. As a11162
condition precedent to a release of that nature, the court may11163
require the owner to execute a bond with the court. Any bond so11164
required shall have sufficient sureties approved by the court,11165
shall be in a sum equal to the value of the property, as11166
determined by the court, and shall be conditioned upon the return11167
of the property to the court if the property is forfeited under11168
this section. Any property seized because of its relationship to11169
an underlying criminal offense or administrative violation shall11170
be returned to its owner if charges are not filed in relation to11171
that underlying offense or violation within thirty days after the11172
seizure, if charges of that nature are filed and subsequently are11173
dismissed, or if charges of that nature are filed and the person11174
charged does not plead guilty to and is not convicted of the11175
offense or does not admit and is not found to have committed the11176
violation.11177

       If the property seized was determined by the seizing law11178
enforcement officer to be contraband other than because of a11179
relationship to an underlying criminal offense or administrative11180
violation, the forfeiture hearing under this section shall be held11181
no later than forty-five days after the seizure, unless the time11182
for the hearing is extended by the court for good cause shown.11183

       Where possible, a court holding a forfeiture hearing under11184
this section shall follow the Rules of Civil Procedure. When a11185
hearing is conducted under this section, property shall be11186
forfeited upon a showing, by a preponderance of the evidence, by11187
the petitioner that the person from which the property was seized11188
was in violation of division (A) of section 2933.42 of the Revised11189
Code. If that showing is made, the court shall issue an order of11190
forfeiture. If an order of forfeiture is issued in relation to11191
contraband that was released to the owner or the owner's agent11192
pursuant to this division or division (B)(1) of this section, the11193
order shall require the owner to deliver the property, by a11194
specified date, to the law enforcement agency that employed the11195
law enforcement officer who made the seizure of the property, and11196
the court shall deliver a copy of the order to the owner or send a11197
copy of it by certified mail, return receipt requested, to the11198
owner at the address to which notice of the seizure was given11199
under division (A)(2) of this section. Except as otherwise11200
provided in this division, all rights, interest, and title to the11201
forfeited contraband vests in the state, effective from the date11202
of seizure.11203

       No property shall be forfeited pursuant to this division if11204
the owner of the property establishes, by a preponderance of the11205
evidence, that the owner neither knew, nor should have known after11206
a reasonable inquiry, that the property was used, or was likely to11207
be used, in a crime or administrative violation. No bona fide11208
security interest shall be forfeited pursuant to this division if11209
the holder of the interest establishes, by a preponderance of the11210
evidence, that the holder of the interest neither knew, nor should11211
have known after a reasonable inquiry, that the property was used,11212
or likely to be used, in a crime or administrative violation, that11213
the holder of the interest did not expressly or impliedly consent11214
to the use of the property in a crime or administrative violation,11215
and that the security interest was perfected pursuant to law prior11216
to the seizure. If the holder of the interest satisfies the court11217
that these requirements are met, the interest shall be preserved11218
by the court. In a case of that nature, the court shall either11219
order that the agency to which the property is forfeited reimburse11220
the holder of the interest to the extent of the preserved interest11221
or order that the holder be paid for the interest from the11222
proceeds of any sale pursuant to division (D) of this section.11223

       (D)(1) Contraband ordered forfeited pursuant to this section11224
shall be disposed of pursuant to divisions (D)(1) to (7) of11225
section 2933.41 of the Revised Code or, if the contraband is not11226
described in those divisions, may be used, with the approval of11227
the court, by the law enforcement agency that has custody of the11228
contraband pursuant to division (D)(8) of that section. In the11229
case of contraband not described in any of those divisions and of11230
contraband not disposed of pursuant to any of those divisions, the11231
contraband shall be sold in accordance with this division or, in11232
the case of forfeited moneys, disposed of in accordance with this11233
division. If the contraband is to be sold, the prosecuting11234
attorney shall cause a notice of the proposed sale of the11235
contraband to be given in accordance with law, and the property11236
shall be sold, without appraisal, at a public auction to the11237
highest bidder for cash. The proceeds of a sale and forfeited11238
moneys shall be applied in the following order:11239

       (a) First, to the payment of the costs incurred in connection 11240
with the seizure of, storage of, maintenance of, and provision of 11241
security for the contraband, the forfeiture proceeding, and, if 11242
any, the sale;11243

       (b) Second, the remaining proceeds or forfeited moneys after11244
compliance with division (D)(1)(a) of this section, to the payment11245
of the balance due on any security interest preserved pursuant to11246
division (C) of this section;11247

       (c) Third, the remaining proceeds or forfeited moneys after11248
compliance with divisions (D)(1)(a) and (b) of this section, as11249
follows:11250

       (i) If the forfeiture was ordered in a juvenile court, ten11251
per cent to one or more alcohol and drug addiction treatment11252
programs that are certified by the department of alcohol and drug11253
addiction services under section 3793.06 of the Revised Code and11254
that are specified in the order of forfeiture. A juvenile court11255
shall not certify an alcohol or drug addiction treatment program11256
in the order of forfeiture unless the program is a certified11257
alcohol and drug addiction treatment program and, except as11258
provided in division (D)(1)(c)(i) of this section, unless the11259
program is located in the county in which the court that orders11260
the forfeiture is located or in a contiguous county. If no11261
certified alcohol and drug addiction treatment program is located11262
in any of those counties, the juvenile court may specify in the11263
order a certified alcohol and drug addiction treatment program11264
located anywhere within this state.11265

       (ii) If the forfeiture was ordered in a juvenile court,11266
ninety per cent, and if the forfeiture was ordered in a court11267
other than a juvenile court, one hundred per cent to the law11268
enforcement trust fund of the prosecuting attorney and to the law11269
enforcement trust fund of the county sheriff if the county sheriff11270
made the seizure, to the law enforcement trust fund of a municipal11271
corporation if its police department made the seizure, to the law11272
enforcement trust fund of a township if the seizure was made by a11273
township police department, township police district police force,11274
or office of a township constable, to the law enforcement trust11275
fund of a park district created pursuant to section 511.18 or11276
1545.01 of the Revised Code if the seizure was made by the park11277
district police force or law enforcement department, to the 11278
highway patrol state contraband, forfeiture, and other fund if the 11279
state highway patrol made the seizure, to the department of public11280
safety investigative unit contraband, forfeiture, and other fund11281
if the investigative unit of the department of public safety made11282
the seizure, to the department of taxation enforcement fund if the 11283
department of taxation made the seizure, to the board of pharmacy 11284
drug law enforcement fund created by division (B)(1) of section 11285
4729.65 of the Revised Code if the board made the seizure, or to 11286
the treasurer of state for deposit into the peace officer training 11287
commission fund if a state law enforcement agency, other than the 11288
state highway patrol, the investigative unit of the department of 11289
public safety, the enforcement division of the department of 11290
taxation, or the state board of pharmacy, made the seizure. The 11291
prosecuting attorney may decline to accept any of the remaining 11292
proceeds or forfeited moneys, and, if the prosecuting attorney so11293
declines, the remaining proceeds or forfeited moneys shall be11294
applied to the fund described in this division that relates to the 11295
law enforcement agency that made the seizure.11296

       A law enforcement trust fund shall be established by the11297
prosecuting attorney of each county who intends to receive any11298
remaining proceeds or forfeited moneys pursuant to this division,11299
by the sheriff of each county, by the legislative authority of11300
each municipal corporation, by the board of township trustees of11301
each township that has a township police department, township11302
police district police force, or office of the constable, and by11303
the board of park commissioners of each park district created11304
pursuant to section 511.18 or 1545.01 of the Revised Code that has11305
a park district police force or law enforcement department, for11306
the purposes of this division. There is hereby created in the11307
state treasury the highway patrol state contraband, forfeiture,11308
and other fund, the department of public safety investigative unit11309
contraband, forfeiture, and other fund, the department of taxation 11310
enforcement fund, and the peace officer training commission fund, 11311
for the purposes described in this division.11312

       Proceeds or forfeited moneys distributed to any municipal11313
corporation, township, or park district law enforcement trust fund11314
shall be allocated from the fund by the legislative authority only11315
to the police department of the municipal corporation, by the11316
board of township trustees only to the township police department,11317
township police district police force, or office of the constable,11318
and by the board of park commissioners only to the park district11319
police force or law enforcement department.11320

       Additionally, no proceeds or forfeited moneys shall be11321
allocated to or used by the state highway patrol, the department11322
of public safety, the department of taxation, the state board of 11323
pharmacy, or a county sheriff, prosecuting attorney, municipal 11324
corporation police department, township police department, 11325
township police district police force, office of the constable, or 11326
park district police force or law enforcement department unless 11327
the state highway patrol, department of public safety, department 11328
of taxation, state board of pharmacy, sheriff, prosecuting 11329
attorney, municipal corporation police department, township police 11330
department, township police district police force, office of the 11331
constable, or park district police force or law enforcement 11332
department has adopted a written internal control policy under 11333
division (D)(3) of this section that addresses the use of moneys 11334
received from the highway patrol state contraband, forfeiture, and 11335
other fund, the department of public safety investigative unit11336
contraband, forfeiture, and other fund, the department of taxation 11337
enforcement fund, the board of pharmacy drug law enforcement fund, 11338
or the appropriate law enforcement trust fund.11339

       The highway patrol state contraband, forfeiture, and other11340
fund, the department of public safety investigative unit11341
contraband, forfeiture, and other fund, the department of taxation 11342
enforcement fund, and a law enforcement trust fund shall be 11343
expended only in accordance with the written internal control 11344
policy so adopted by the recipient, and, subject to the 11345
requirements specified in division (D)(3)(a)(ii) of this section, 11346
only to pay the costs of protracted or complex investigations or 11347
prosecutions, to provide reasonable technical training or 11348
expertise, to provide matching funds to obtain federal grants to 11349
aid law enforcement, in the support of DARE programs or other 11350
programs designed to educate adults or children with respect to 11351
the dangers associated with the use of drugs of abuse, to pay the 11352
costs of emergency action taken under section 3745.13 of the11353
Revised Code relative to the operation of an illegal11354
methamphetamine laboratory if the forfeited property or money11355
involved was that of a person responsible for the operation of the11356
laboratory, or for other law enforcement purposes that the11357
superintendent of the state highway patrol, department of public11358
safety, department of taxation, prosecuting attorney, county11359
sheriff, legislative authority, board of township trustees, or11360
board of park commissioners determines to be appropriate. The11361
board of pharmacy drug law enforcement fund shall be expended only 11362
in accordance with the written internal control policy so adopted 11363
by the board and only in accordance with section 4729.65 of the 11364
Revised Code, except that it also may be expended to pay the costs 11365
of emergency action taken under section 3745.13 of the Revised 11366
Code relative to the operation of an illegal methamphetamine 11367
laboratory if the forfeited property or money involved was that of 11368
a person responsible for the operation of the laboratory. The 11369
highway patrol state contraband, forfeiture, and other fund, the11370
department of public safety investigative unit contraband,11371
forfeiture, and other fund, the department of taxation enforcement 11372
fund, the board of pharmacy drug law enforcement fund, and a law 11373
enforcement trust fund shall not be used to meet the operating 11374
costs of the state highway patrol, of the investigative unit of 11375
the department of public safety, of the department of taxation 11376
enforcement division, of the state board of pharmacy, of any 11377
political subdivision, or of any office of a prosecuting attorney 11378
or county sheriff that are unrelated to law enforcement.11379

       Proceeds and forfeited moneys that are paid into the state11380
treasury to be deposited into the peace officer training11381
commission fund shall be used by the commission only to pay the11382
costs of peace officer training.11383

       Any sheriff or prosecuting attorney who receives proceeds or11384
forfeited moneys pursuant to this division during any calendar11385
year shall file a report with the county auditor, no later than11386
the thirty-first day of January of the next calendar year,11387
verifying that the proceeds and forfeited moneys were expended11388
only for the purposes authorized by this division and division11389
(D)(3)(a)(ii) of this section and specifying the amounts expended11390
for each authorized purpose. Any municipal corporation police11391
department that is allocated proceeds or forfeited moneys from a11392
municipal corporation law enforcement trust fund pursuant to this11393
division during any calendar year shall file a report with the11394
legislative authority of the municipal corporation, no later than11395
the thirty-first day of January of the next calendar year,11396
verifying that the proceeds and forfeited moneys were expended11397
only for the purposes authorized by this division and division11398
(D)(3)(a)(ii) of this section and specifying the amounts expended11399
for each authorized purpose. Any township police department,11400
township police district police force, or office of the constable11401
that is allocated proceeds or forfeited moneys from a township law11402
enforcement trust fund pursuant to this division during any11403
calendar year shall file a report with the board of township11404
trustees of the township, no later than the thirty-first day of11405
January of the next calendar year, verifying that the proceeds and11406
forfeited moneys were expended only for the purposes authorized by11407
this division and division (D)(3)(a)(ii) of this section and11408
specifying the amounts expended for each authorized purpose. Any11409
park district police force or law enforcement department that is11410
allocated proceeds or forfeited moneys from a park district law11411
enforcement trust fund pursuant to this division during any11412
calendar year shall file a report with the board of park11413
commissioners of the park district, no later than the thirty-first11414
day of January of the next calendar year, verifying that the11415
proceeds and forfeited moneys were expended only for the purposes11416
authorized by this division and division (D)(3)(a)(ii) of this11417
section and specifying the amounts expended for each authorized11418
purpose. The superintendent of the state highway patrol shall file 11419
a report with the attorney general, no later than the thirty-first 11420
day of January of each calendar year, verifying that proceeds and 11421
forfeited moneys paid into the highway patrol state contraband, 11422
forfeiture, and other fund pursuant to this division during the 11423
prior calendar year were used by the state highway patrol during 11424
the prior calendar year only for the purposes authorized by this 11425
division and specifying the amounts expended for each authorized 11426
purpose. The executive director of the state board of pharmacy 11427
shall file a report with the attorney general, no later than the 11428
thirty-first day of January of each calendar year, verifying that 11429
proceeds and forfeited moneys paid into the board of pharmacy drug 11430
law enforcement fund during the prior calendar year were used only 11431
in accordance with section 4729.65 of the Revised Code and 11432
specifying the amounts expended for each authorized purpose. The 11433
peace officer training commission shall file a report with the 11434
attorney general, no later than the thirty-first day of January of 11435
each calendar year, verifying that proceeds and forfeited moneys 11436
paid into the peace officer training commission fund pursuant to 11437
this division during the prior calendar year were used by the 11438
commission during the prior calendar year only to pay the costs of 11439
peace officer training and specifying the amount used for that 11440
purpose.11441

       The tax commissioner shall file a report with the attorney 11442
general, not later than the thirty-first day of January of each 11443
calendar year, verifying that proceeds and forfeited moneys paid 11444
into the department of taxation enforcement fund pursuant to this 11445
division during the prior calendar year were used by the 11446
enforcement division during the prior calendar year to pay only 11447
the costs of enforcing the tax laws and specifying the amount used 11448
for that purpose.11449

       (2) If more than one law enforcement agency is substantially11450
involved in the seizure of contraband that is forfeited pursuant11451
to this section, the court ordering the forfeiture shall equitably11452
divide the proceeds or forfeited moneys, after calculating any11453
distribution to the law enforcement trust fund of the prosecuting11454
attorney pursuant to division (D)(1)(c) of this section, among any11455
county sheriff whose office is determined by the court to be11456
substantially involved in the seizure, any legislative authority11457
of a municipal corporation whose police department is determined11458
by the court to be substantially involved in the seizure, any11459
board of township trustees whose law enforcement agency is11460
determined by the court to be substantially involved in the11461
seizure, any board of park commissioners of a park district whose11462
police force or law enforcement department is determined by the11463
court to be substantially involved in the seizure, the state board11464
of pharmacy if it is determined by the court to be substantially11465
involved in the seizure, the investigative unit of the department11466
of public safety if it is determined by the court to be11467
substantially involved in the seizure, the enforcement division of 11468
the department of taxation if it is determined by the court to be 11469
substantially involved in the seizure and the state highway patrol 11470
if it is determined by the court to be substantially involved in 11471
the seizure. The proceeds or forfeited moneys shall be deposited 11472
in the respective law enforcement trust funds of the county 11473
sheriff, municipal corporation, township, and park district, the 11474
board of pharmacy drug law enforcement fund, the department of 11475
public safety investigative unit contraband, forfeiture, and other 11476
fund, the department of taxation enforcement fund, or the highway11477
patrol state contraband, forfeiture, and other fund, in accordance 11478
with division (D)(1)(c) of this section. If a state law 11479
enforcement agency, other than the state highway patrol, the 11480
investigative unit of the department of public safety, the 11481
department of taxation, or the state board of pharmacy, is 11482
determined by the court to be substantially involved in the 11483
seizure, the state agency's equitable share of the proceeds and 11484
forfeited moneys shall be paid to the treasurer of state for11485
deposit into the peace officer training commission fund.11486

       (3)(a)(i) Prior to being allocated or using any proceeds or11487
forfeited moneys out of the highway patrol state contraband,11488
forfeiture, and other fund, the department of public safety11489
investigative unit contraband, forfeiture, and other fund, the 11490
department of taxation enforcement fund, the board of pharmacy 11491
drug law enforcement fund, or a law enforcement trust fund under 11492
division (D)(1)(c) of this section, the state highway patrol, the 11493
department of public safety, the department of taxation, the state 11494
board of pharmacy, and a county sheriff, prosecuting attorney, 11495
municipal corporation police department, township police 11496
department, township police district police force, office of the 11497
constable, or park district police force or law enforcement 11498
department shall adopt a written internal control policy that 11499
addresses the state highway patrol's, department of public 11500
safety's, department of taxation's, state board of pharmacy's, 11501
sheriff's, prosecuting attorney's, police department's, police 11502
force's, office of the constable's, or law enforcement 11503
department's use and disposition of all the proceeds and forfeited 11504
moneys received and that provides for the keeping of detailed 11505
financial records of the receipts of the proceeds and forfeited 11506
moneys, the general types of expenditures made out of the proceeds 11507
and forfeited moneys, the specific amount of each general type of 11508
expenditure, and the amounts, portions, and programs described in 11509
division (D)(3)(a)(ii) of this section. The policy shall not 11510
provide for or permit the identification of any specific 11511
expenditure that is made in an ongoing investigation.11512

       All financial records of the receipts of the proceeds and11513
forfeited moneys, the general types of expenditures made out of11514
the proceeds and forfeited moneys, the specific amount of each11515
general type of expenditure by the state highway patrol, by the11516
department of public safety, by the department of taxation, by the 11517
state board of pharmacy, and by a sheriff, prosecuting attorney, 11518
municipal corporation police department, township police 11519
department, township police district police force, office of the 11520
constable, or park district police force or law enforcement 11521
department, and the amounts, portions, and programs described in 11522
division (D)(3)(a)(ii) of this section are public records open for 11523
inspection under section 149.43 of the Revised Code. Additionally, 11524
a written internal control policy adopted under this division is a 11525
public record of that nature, and the state highway patrol, the 11526
department of public safety, the department of taxation, the state 11527
board of pharmacy, or the sheriff, prosecuting attorney, municipal 11528
corporation police department, township police department, 11529
township police district police force, office of the constable, or 11530
park district police force or law enforcement department that 11531
adopted it shall comply with it.11532

       (ii) The written internal control policy of a county sheriff, 11533
prosecuting attorney, municipal corporation police department, 11534
township police department, township police district police force, 11535
office of the constable, or park district police force or law 11536
enforcement department shall provide that at least ten per cent of 11537
the first one hundred thousand dollars of proceeds and forfeited 11538
moneys deposited during each calendar year in the sheriff's, 11539
prosecuting attorney's, municipal corporation's, township's, or 11540
park district's law enforcement trust fund pursuant to division 11541
(B)(7)(c)(ii) of section 2923.46 or division (B)(8)(c)(ii) of 11542
section 2925.44 of the Revised Code, and at least twenty per cent 11543
of the proceeds and forfeited moneys exceeding one hundred 11544
thousand dollars that are so deposited, shall be used in11545
connection with community preventive education programs. The11546
manner in which the described percentages are so used shall be11547
determined by the sheriff, prosecuting attorney, department,11548
police force, or office of the constable after the receipt and11549
consideration of advice on appropriate community preventive11550
education programs from the county's board of alcohol, drug11551
addiction, and mental health services, from the county's alcohol11552
and drug addiction services board, or through appropriate11553
community dialogue. The financial records described in division11554
(D)(3)(a)(i) of this section shall specify the amount of the11555
proceeds and forfeited moneys deposited during each calendar year11556
in the sheriff's, prosecuting attorney's, municipal corporation's,11557
township's, or park district's law enforcement trust fund pursuant11558
to division (B)(7)(c)(ii) of section 2923.46 or division11559
(B)(8)(c)(ii) of section 2925.44 of the Revised Code, the portion11560
of that amount that was used pursuant to the requirements of this11561
division, and the community preventive education programs in11562
connection with which the portion of that amount was so used.11563

       As used in this division, "community preventive education11564
programs" includes, but is not limited to, DARE programs and other11565
programs designed to educate adults or children with respect to11566
the dangers associated with the use of drugs of abuse.11567

       (b) Each sheriff, prosecuting attorney, municipal corporation 11568
police department, township police department, township police 11569
district police force, office of the constable, or park district 11570
police force or law enforcement department that receives in any 11571
calendar year any proceeds or forfeited moneys out of a law 11572
enforcement trust fund under division (D)(1)(c) of this section or 11573
uses any proceeds or forfeited moneys in its law enforcement trust 11574
fund in any calendar year shall prepare a report covering the 11575
calendar year that cumulates all of the information contained in 11576
all of the public financial records kept by the sheriff, 11577
prosecuting attorney, municipal corporation police department, 11578
township police department, township police district police force, 11579
office of the constable, or park district police force or law 11580
enforcement department pursuant to division (D)(3)(a) of this 11581
section for that calendar year, and shall send a copy of the 11582
cumulative report, no later than the first day of March in the11583
calendar year following the calendar year covered by the report,11584
to the attorney general.11585

       The superintendent of the state highway patrol shall prepare11586
a report covering each calendar year in which the state highway11587
patrol uses any proceeds or forfeited moneys in the highway11588
patrol state contraband, forfeiture, and other fund under division11589
(D)(1)(c) of this section, that cumulates all of the information11590
contained in all of the public financial records kept by the state11591
highway patrol pursuant to division (D)(3)(a) of this section for11592
that calendar year, and shall send a copy of the cumulative11593
report, no later than the first day of March in the calendar year11594
following the calendar year covered by the report, to the attorney11595
general.11596

       The department of public safety shall prepare a report11597
covering each fiscal year in which the department uses any11598
proceeds or forfeited moneys in the department of public safety11599
investigative unit contraband, forfeiture, and other fund under11600
division (D)(1)(c) of this section that cumulates all of the11601
information contained in all of the public financial records kept11602
by the department pursuant to division (D)(3)(a) of this section11603
for that fiscal year. The department shall send a copy of the11604
cumulative report to the attorney general no later than the first11605
day of August in the fiscal year following the fiscal year covered11606
by the report. The director of public safety shall include in the11607
report a verification that proceeds and forfeited moneys paid into11608
the department of public safety investigative unit contraband,11609
forfeiture, and other fund under division (D)(1)(c) of this11610
section during the preceding fiscal year were used by the11611
department during that fiscal year only for the purposes11612
authorized by that division and shall specify the amount used for11613
each authorized purpose.11614

       The tax commissioner shall prepare a report covering each 11615
calendar year in which the department of taxation enforcement 11616
division uses any proceeds or forfeited moneys in the department 11617
of taxation enforcement fund under division (D)(1)(c) of this 11618
section, that cumulates all of the information contained in all of 11619
the public financial records kept by the department of taxation 11620
enforcement division pursuant to division (D)(3)(a) of this 11621
section for that calendar year, and shall send a copy of the 11622
cumulative report, not later than the first day of March in the 11623
calendar year following the calendar year covered by the report, 11624
to the attorney general.11625

       The executive director of the state board of pharmacy shall11626
prepare a report covering each calendar year in which the board11627
uses any proceeds or forfeited moneys in the board of pharmacy11628
drug law enforcement fund under division (D)(1)(c) of this11629
section, that cumulates all of the information contained in all of11630
the public financial records kept by the board pursuant to11631
division (D)(3)(a) of this section for that calendar year, and11632
shall send a copy of the cumulative report, no later than the11633
first day of March in the calendar year following the calendar11634
year covered by the report, to the attorney general. Each report11635
received by the attorney general is a public record open for11636
inspection under section 149.43 of the Revised Code. Not later11637
than the fifteenth day of April in the calendar year in which the11638
reports are received, the attorney general shall send to the11639
president of the senate and the speaker of the house of11640
representatives a written notification that does all of the11641
following:11642

       (i) Indicates that the attorney general has received from11643
entities or persons specified in this division reports of the type11644
described in this division that cover the previous calendar year11645
and indicates that the reports were received under this division;11646

       (ii) Indicates that the reports are open for inspection under 11647
section 149.43 of the Revised Code;11648

       (iii) Indicates that the attorney general will provide a copy 11649
of any or all of the reports to the president of the senate or the 11650
speaker of the house of representatives upon request.11651

       (4)(a) A law enforcement agency that receives pursuant to11652
federal law proceeds from a sale of forfeited contraband, proceeds11653
from another disposition of forfeited contraband, or forfeited11654
contraband moneys shall deposit, use, and account for the proceeds11655
or forfeited moneys in accordance with, and otherwise comply with,11656
the applicable federal law.11657

       (b)(i) If the state highway patrol receives from the United 11658
States department of justice pursuant to federal law proceeds from 11659
a sale of forfeited contraband, proceeds from another disposition 11660
of forfeited contraband, or forfeited contraband moneys, the 11661
appropriate governmental officials shall deposit the proceeds into 11662
the highway patrol federal contraband, forfeiture, and other fund11663
justice contraband fund, which is hereby created in the state 11664
treasury. All interest or other earnings derived from the11665
investment of the proceeds or forfeited moneys shall be credited 11666
to the fund. The state highway patrol shall use and account for 11667
that interest or other earnings in accordance with the applicable 11668
federal law.11669

       (ii) If the state highway patrol receives from the United 11670
States department of the treasury pursuant to federal law proceeds 11671
from a sale of forfeited contraband, proceeds from another 11672
disposition of forfeited contraband, or forfeited contraband 11673
moneys, the appropriate governmental officials shall deposit the 11674
proceeds into the highway patrol treasury contraband fund, which 11675
is hereby created in the state treasury. All interest or other 11676
earnings derived from the investment of the proceeds or forfeited 11677
moneys shall be credited to the fund. The state highway patrol 11678
shall use and account for that interest or other earnings in 11679
accordance with the applicable federal law.11680

       (c) If the investigative unit of the department of public11681
safety receives pursuant to federal law proceeds from a sale of11682
forfeited contraband, proceeds from another disposition of11683
forfeited contraband, or forfeited contraband moneys, the11684
appropriate governmental officials shall deposit the proceeds into 11685
the department of public safety investigative unit federal 11686
equitable share account fund, which is hereby created in the state 11687
treasury. All interest or other earnings derived from the 11688
investment of the proceeds or forfeited moneys shall be credited 11689
to the fund. The department shall use and account for that11690
interest or other earnings in accordance with the applicable11691
federal law.11692

       (d) If the tax commissioner receives pursuant to federal law 11693
proceeds from a sale of forfeited contraband, proceeds from 11694
another disposition of forfeited contraband, or forfeited 11695
contraband moneys, the appropriate governmental officials shall 11696
deposit into the department of taxation enforcement fund all 11697
interest or other earnings derived from the investment of the 11698
proceeds or forfeited moneys. The department shall use and account 11699
for that interest or other earnings in accordance with the 11700
applicable federal law.11701

        (e) Divisions (D)(1) to (3) of this section do not apply to11702
proceeds or forfeited moneys received pursuant to federal law or11703
to the interest or other earnings that are derived from the11704
investment of proceeds or forfeited moneys received pursuant to11705
federal law and that are described in division (D)(4)(b) of this11706
section.11707

       (E) Upon the sale pursuant to this section of any property11708
that is required to be titled or registered under law, the state11709
shall issue an appropriate certificate of title or registration to11710
the purchaser. If the state is vested with title pursuant to11711
division (C) of this section and elects to retain property that is11712
required to be titled or registered under law, the state shall11713
issue an appropriate certificate of title or registration.11714

       (F) Notwithstanding any provisions of this section to the11715
contrary, any property that is lawfully seized in relation to a11716
violation of section 2923.32 of the Revised Code shall be subject11717
to forfeiture and disposition in accordance with sections 2923.3211718
to 2923.36 of the Revised Code; any property that is forfeited11719
pursuant to section 2923.44 or 2923.45 of the Revised Code in11720
relation to a violation of section 2923.42 of the Revised Code or11721
in relation to an act of a juvenile that is a violation of section11722
2923.42 of the Revised Code may be subject to forfeiture and11723
disposition in accordance with sections 2923.44 to 2923.47 of the11724
Revised Code; and any property that is forfeited pursuant to11725
section 2925.42 or 2925.43 of the Revised Code in relation to a11726
felony drug abuse offense, as defined in section 2925.01 of the11727
Revised Code, or in relation to an act that, if committed by an11728
adult, would be a felony drug abuse offense of that nature, may be11729
subject to forfeiture and disposition in accordance with sections11730
2925.41 to 2925.45 of the Revised Code or this section.11731

       (G) Any failure of a law enforcement officer or agency, a11732
prosecuting attorney, village solicitor, city director of law, or11733
similar chief legal officer, a court, or the attorney general to11734
comply with any duty imposed by this section in relation to any11735
property seized or with any other provision of this section in11736
relation to any property seized does not affect the validity of11737
the seizure of the property, provided the seizure itself was made11738
in accordance with law, and is not and shall not be considered to11739
be the basis for the suppression of any evidence resulting from11740
the seizure of the property, provided the seizure itself was made11741
in accordance with law.11742

       (H) Contraband that has been forfeited pursuant to division11743
(C) of this section shall not be available for use to pay any fine11744
imposed upon a person who is convicted of or pleads guilty to an11745
underlying criminal offense or a different offense arising out of11746
the same facts and circumstances.11747

       Sec. 3109.14.  (A) As used in this section, "birth record"11748
and "certification of birth" have the meanings given in section11749
3705.01 of the Revised Code.11750

       (B)(1) The director of health, a person authorized by the11751
director, a local commissioner of health, or a local registrar of11752
vital statistics shall charge and collect a fee for each certified11753
copy of a birth record, for each certification of birth, and for11754
each copy of a death record. Until October 1, 2001, the fee shall 11755
be two dollars. On and after October 1, 2001, theThe fee shall be 11756
three dollars. The fee is in addition to the fee imposed by11757
section 3705.24 or any other section of the Revised Code. A local11758
commissioner of health or a local registrar of vital statistics11759
may retain an amount of each additional fee collected, not to11760
exceed three per cent of the amount of the additional fee, to be11761
used for costs directly related to the collection of the fee and11762
the forwarding of the fee to the treasurer of state. The 11763
additional fees collected, but not retained, under division (B)(1) 11764
of this section shall be forwarded to the treasurer of state not 11765
later than thirty days following the end of each quarter.11766

       (2) Upon the filing for a divorce decree under section11767
3105.10 or a decree of dissolution under section 3105.65 of the11768
Revised Code, a court of common pleas shall charge and collect a11769
fee. Until October 1, 2001, the fee shall be ten dollars. On and 11770
after October 1, 2001, theThe fee shall be eleven dollars. The11771
fee is in addition to any other court costs or fees. The county11772
clerk of courts may retain an amount of each additional fee11773
collected, not to exceed three per cent of the amount of the11774
additional fee, to be used for costs directly related to the11775
collection of the fee and the forwarding of the fee to the11776
treasurer of state. The additional fees collected, but not 11777
retained, under division (B)(2) of this section shall be forwarded 11778
to the treasurer of state not later than twenty days following the 11779
end of each month.11780

       (C) The additional fees collected, but not retained, under11781
this section during each month shall be forwarded not later than11782
the tenth day of the immediately following month to the treasurer11783
of state, who shall deposit the fees forwarded under this section11784
in the state treasury to the credit of the children's trust fund, 11785
which is hereby created. A person or government entity that fails 11786
to forward the fees in a timely manner, as determined by the 11787
treasurer of state, shall forward to the treasurer of state, in 11788
addition to the fees, a penalty equal to ten per cent of the fees.11789

       The treasurer of state shall invest the moneys in the fund,11790
and all earnings resulting from investment of the fund shall be11791
credited to the fund, except that actual administrative costs11792
incurred by the treasurer of state in administering the fund may11793
be deducted from the earnings resulting from investments. The11794
amount that may be deducted shall not exceed three per cent of the11795
total amount of fees credited to the fund in each fiscal year,11796
except that the children's trust fund board may approve an amount11797
for actual administrative costs exceeding three per cent but not11798
exceeding four per cent of such amount. The balance of the11799
investment earnings shall be credited to the fund. Moneys credited 11800
to the fund shall be used only for the purposes described in 11801
sections 3109.13 to 3109.18 of the Revised Code.11802

       Sec. 3301.0714.  (A) The state board of education shall adopt 11803
rules for a statewide education management information system. The 11804
rules shall require the state board to establish guidelines for 11805
the establishment and maintenance of the system in accordance with 11806
this section and the rules adopted under this section. The 11807
guidelines shall include:11808

       (1) Standards identifying and defining the types of data in11809
the system in accordance with divisions (B) and (C) of this11810
section;11811

       (2) Procedures for annually collecting and reporting the data 11812
to the state board in accordance with division (D) of this11813
section;11814

       (3) Procedures for annually compiling the data in accordance11815
with division (G) of this section;11816

       (4) Procedures for annually reporting the data to the public11817
in accordance with division (H) of this section.11818

       (B) The guidelines adopted under this section shall require11819
the data maintained in the education management information system11820
to include at least the following:11821

       (1) Student participation and performance data, for each11822
grade in each school district as a whole and for each grade in11823
each school building in each school district, that includes:11824

       (a) The numbers of students receiving each category of11825
instructional service offered by the school district, such as11826
regular education instruction, vocational education instruction,11827
specialized instruction programs or enrichment instruction that is11828
part of the educational curriculum, instruction for gifted11829
students, instruction for handicapped students, and remedial11830
instruction. The guidelines shall require instructional services11831
under this division to be divided into discrete categories if an11832
instructional service is limited to a specific subject, a specific11833
type of student, or both, such as regular instructional services11834
in mathematics, remedial reading instructional services,11835
instructional services specifically for students gifted in11836
mathematics or some other subject area, or instructional services11837
for students with a specific type of handicap. The categories of11838
instructional services required by the guidelines under this11839
division shall be the same as the categories of instructional11840
services used in determining cost units pursuant to division11841
(C)(3) of this section.11842

       (b) The numbers of students receiving support or11843
extracurricular services for each of the support services or11844
extracurricular programs offered by the school district, such as11845
counseling services, health services, and extracurricular sports11846
and fine arts programs. The categories of services required by the 11847
guidelines under this division shall be the same as the categories 11848
of services used in determining cost units pursuant to division 11849
(C)(4)(a) of this section.11850

       (c) Average student grades in each subject in grades nine11851
through twelve;11852

       (d) Academic achievement levels as assessed by the testing of 11853
student achievement under sections 3301.0710 and 3301.0711 of the 11854
Revised Code;11855

       (e) The number of students designated as having a11856
handicapping condition pursuant to division (C)(1) of section11857
3301.0711 of the Revised Code;11858

       (f) The numbers of students reported to the state board11859
pursuant to division (C)(2) of section 3301.0711 of the Revised11860
Code;11861

       (g) Attendance rates and the average daily attendance for the 11862
year. For purposes of this division, a student shall be counted as 11863
present for any field trip that is approved by the school 11864
administration.11865

       (h) Expulsion rates;11866

       (i) Suspension rates;11867

       (j) The percentage of students receiving corporal punishment;11868

       (k) Dropout rates;11869

       (l) Rates of retention in grade;11870

       (m) For pupils in grades nine through twelve, the average11871
number of carnegie units, as calculated in accordance with state11872
board of education rules;11873

       (n) Graduation rates, to be calculated in a manner specified11874
by the department of education that reflects the rate at which11875
students who were in the ninth grade three years prior to the11876
current year complete school and that is consistent with11877
nationally accepted reporting requirements;11878

       (o) Results of diagnostic assessments administered to11879
kindergarten students as required under section 3301.0715 of the11880
Revised Code to permit a comparison of the academic readiness of11881
kindergarten students. However, no district shall be required to11882
report to the department the results of any diagnostic assessment11883
administered to a kindergarten student if the parent of that11884
student requests the district not to report those results.11885

       (2) Personnel and classroom enrollment data for each school11886
district, including:11887

       (a) The total numbers of licensed employees and nonlicensed11888
employees and the numbers of full-time equivalent licensed11889
employees and nonlicensed employees providing each category of11890
instructional service, instructional support service, and11891
administrative support service used pursuant to division (C)(3) of11892
this section. The guidelines adopted under this section shall11893
require these categories of data to be maintained for the school11894
district as a whole and, wherever applicable, for each grade in11895
the school district as a whole, for each school building as a11896
whole, and for each grade in each school building.11897

       (b) The total number of employees and the number of full-time 11898
equivalent employees providing each category of service used 11899
pursuant to divisions (C)(4)(a) and (b) of this section, and the 11900
total numbers of licensed employees and nonlicensed employees and 11901
the numbers of full-time equivalent licensed employees and11902
nonlicensed employees providing each category used pursuant to11903
division (C)(4)(c) of this section. The guidelines adopted under11904
this section shall require these categories of data to be11905
maintained for the school district as a whole and, wherever11906
applicable, for each grade in the school district as a whole, for11907
each school building as a whole, and for each grade in each school11908
building.11909

       (c) The total number of regular classroom teachers teaching11910
classes of regular education and the average number of pupils11911
enrolled in each such class, in each of grades kindergarten11912
through five in the district as a whole and in each school11913
building in the school district.11914

       (d) The number of master teachers employed by each school 11915
district and each school building, once a definition of master 11916
teacher has been developed by the educator standards board 11917
pursuant to section 3319.61 of the Revised Code.11918

       (3)(a) Student demographic data for each school district,11919
including information regarding the gender ratio of the school11920
district's pupils, the racial make-up of the school district's11921
pupils, the number of limited English proficient students in the 11922
district, and an appropriate measure of the number of the school11923
district's pupils who reside in economically disadvantaged11924
households. The demographic data shall be collected in a manner to 11925
allow correlation with data collected under division (B)(1) of11926
this section. Categories for data collected pursuant to division11927
(B)(3) of this section shall conform, where appropriate, to11928
standard practices of agencies of the federal government.11929

       (b) With respect to each student entering kindergarten,11930
whether the student previously participated in a public preschool11931
program, a private preschool program, or a head start program, and11932
the number of years the student participated in each of these11933
programs.11934

       (4) Any data required to be collected pursuant to federal 11935
law.11936

       (C) The education management information system shall include 11937
cost accounting data for each district as a whole and for each 11938
school building in each school district. The guidelines adopted 11939
under this section shall require the cost data for each school 11940
district to be maintained in a system of mutually exclusive cost 11941
units and shall require all of the costs of each school district 11942
to be divided among the cost units. The guidelines shall require 11943
the system of mutually exclusive cost units to include at least 11944
the following:11945

       (1) Administrative costs for the school district as a whole.11946
The guidelines shall require the cost units under this division11947
(C)(1) to be designed so that each of them may be compiled and11948
reported in terms of average expenditure per pupil in formula ADM11949
in the school district, as determined pursuant to section 3317.0311950
of the Revised Code.11951

       (2) Administrative costs for each school building in the11952
school district. The guidelines shall require the cost units under 11953
this division (C)(2) to be designed so that each of them may be 11954
compiled and reported in terms of average expenditure per11955
full-time equivalent pupil receiving instructional or support11956
services in each building.11957

       (3) Instructional services costs for each category of11958
instructional service provided directly to students and required11959
by guidelines adopted pursuant to division (B)(1)(a) of this11960
section. The guidelines shall require the cost units under11961
division (C)(3) of this section to be designed so that each of11962
them may be compiled and reported in terms of average expenditure11963
per pupil receiving the service in the school district as a whole11964
and average expenditure per pupil receiving the service in each11965
building in the school district and in terms of a total cost for11966
each category of service and, as a breakdown of the total cost, a11967
cost for each of the following components:11968

       (a) The cost of each instructional services category required 11969
by guidelines adopted under division (B)(1)(a) of this section 11970
that is provided directly to students by a classroom teacher;11971

       (b) The cost of the instructional support services, such as11972
services provided by a speech-language pathologist, classroom11973
aide, multimedia aide, or librarian, provided directly to students11974
in conjunction with each instructional services category;11975

       (c) The cost of the administrative support services related11976
to each instructional services category, such as the cost of11977
personnel that develop the curriculum for the instructional11978
services category and the cost of personnel supervising or11979
coordinating the delivery of the instructional services category.11980

       (4) Support or extracurricular services costs for each11981
category of service directly provided to students and required by11982
guidelines adopted pursuant to division (B)(1)(b) of this section.11983
The guidelines shall require the cost units under division (C)(4)11984
of this section to be designed so that each of them may be11985
compiled and reported in terms of average expenditure per pupil11986
receiving the service in the school district as a whole and11987
average expenditure per pupil receiving the service in each11988
building in the school district and in terms of a total cost for11989
each category of service and, as a breakdown of the total cost, a11990
cost for each of the following components:11991

       (a) The cost of each support or extracurricular services11992
category required by guidelines adopted under division (B)(1)(b)11993
of this section that is provided directly to students by a11994
licensed employee, such as services provided by a guidance11995
counselor or any services provided by a licensed employee under a11996
supplemental contract;11997

       (b) The cost of each such services category provided directly 11998
to students by a nonlicensed employee, such as janitorial11999
services, cafeteria services, or services of a sports trainer;12000

       (c) The cost of the administrative services related to each12001
services category in division (C)(4)(a) or (b) of this section,12002
such as the cost of any licensed or nonlicensed employees that12003
develop, supervise, coordinate, or otherwise are involved in12004
administering or aiding the delivery of each services category.12005

       (D)(1) The guidelines adopted under this section shall12006
require school districts to collect information about individual12007
students, staff members, or both in connection with any data12008
required by division (B) or (C) of this section or other reporting12009
requirements established in the Revised Code. The guidelines may 12010
also require school districts to report information about12011
individual staff members in connection with any data required by12012
division (B) or (C) of this section or other reporting12013
requirements established in the Revised Code. The guidelines shall 12014
not authorize school districts to request social security numbers 12015
of individual students. The guidelines shall prohibit the12016
reporting under this section of a student's name, address, and12017
social security number to the state board of education or the12018
department of education. The guidelines shall also prohibit the12019
reporting under this section of any personally identifiable12020
information about any student, except for the purpose of assigning12021
the data verification code required by division (D)(2) of this12022
section, to any other person unless such person is employed by the12023
school district or the data acquisition site operated under12024
section 3301.075 of the Revised Code and is authorized by the12025
district or acquisition site to have access to such information or 12026
is employed by an entity with which the department contracts for 12027
the scoring of tests administered under section 3301.0711 or 12028
3301.0712 of the Revised Code. The guidelines may require school12029
districts to provide the social security numbers of individual12030
staff members.12031

       (2) The guidelines shall provide for each school district or12032
community school to assign a data verification code that is unique12033
on a statewide basis over time to each student whose initial Ohio12034
enrollment is in that district or school and to report all12035
required individual student data for that student utilizing such12036
code. The guidelines shall also provide for assigning data12037
verification codes to all students enrolled in districts or12038
community schools on the effective date of the guidelines12039
established under this section.12040

       Individual student data shall be reported to the department12041
through the data acquisition sites utilizing the code but, except 12042
as provided in section 3310.11 of the Revised Code, at no time 12043
shall the state board or the department have access to information12044
that would enable any data verification code to be matched to 12045
personally identifiable student data.12046

       Each school district shall ensure that the data verification12047
code is included in the student's records reported to any12048
subsequent school district or community school in which the12049
student enrolls. Any such subsequent district or school shall 12050
utilize the same identifier in its reporting of data under this 12051
section.12052

       (E) The guidelines adopted under this section may require12053
school districts to collect and report data, information, or12054
reports other than that described in divisions (A), (B), and (C)12055
of this section for the purpose of complying with other reporting12056
requirements established in the Revised Code. The other data,12057
information, or reports may be maintained in the education12058
management information system but are not required to be compiled12059
as part of the profile formats required under division (G) of this12060
section or the annual statewide report required under division (H)12061
of this section.12062

       (F) Beginning with the school year that begins July 1, 1991,12063
the board of education of each school district shall annually12064
collect and report to the state board, in accordance with the12065
guidelines established by the board, the data required pursuant to12066
this section. A school district may collect and report these data12067
notwithstanding section 2151.358 or 3319.321 of the Revised Code.12068

       (G) The state board shall, in accordance with the procedures12069
it adopts, annually compile the data reported by each school12070
district pursuant to division (D) of this section. The state board 12071
shall design formats for profiling each school district as a whole 12072
and each school building within each district and shall compile 12073
the data in accordance with these formats. These profile formats 12074
shall:12075

       (1) Include all of the data gathered under this section in a12076
manner that facilitates comparison among school districts and12077
among school buildings within each school district;12078

       (2) Present the data on academic achievement levels as12079
assessed by the testing of student achievement maintained pursuant 12080
to division (B)(1)(d) of this section.12081

       (H)(1) The state board shall, in accordance with the12082
procedures it adopts, annually prepare a statewide report for all12083
school districts and the general public that includes the profile12084
of each of the school districts developed pursuant to division (G)12085
of this section. Copies of the report shall be sent to each school 12086
district.12087

       (2) The state board shall, in accordance with the procedures12088
it adopts, annually prepare an individual report for each school12089
district and the general public that includes the profiles of each12090
of the school buildings in that school district developed pursuant12091
to division (G) of this section. Copies of the report shall be12092
sent to the superintendent of the district and to each member of12093
the district board of education.12094

       (3) Copies of the reports received from the state board under 12095
divisions (H)(1) and (2) of this section shall be made available 12096
to the general public at each school district's offices. Each 12097
district board of education shall make copies of each report12098
available to any person upon request and payment of a reasonable12099
fee for the cost of reproducing the report. The board shall12100
annually publish in a newspaper of general circulation in the12101
school district, at least twice during the two weeks prior to the12102
week in which the reports will first be available, a notice12103
containing the address where the reports are available and the12104
date on which the reports will be available.12105

       (I) Any data that is collected or maintained pursuant to this 12106
section and that identifies an individual pupil is not a public 12107
record for the purposes of section 149.43 of the Revised Code.12108

       (J) As used in this section:12109

       (1) "School district" means any city, local, exempted12110
village, or joint vocational school district.12111

       (2) "Cost" means any expenditure for operating expenses made12112
by a school district excluding any expenditures for debt12113
retirement except for payments made to any commercial lending12114
institution for any loan approved pursuant to section 3313.483 of12115
the Revised Code.12116

       (K) Any person who removes data from the information system12117
established under this section for the purpose of releasing it to12118
any person not entitled under law to have access to such12119
information is subject to section 2913.42 of the Revised Code12120
prohibiting tampering with data.12121

       (L) Any time the department of education determines that a12122
school district has taken any of the actions described under12123
division (L)(1), (2), or (3) of this section, it shall make a12124
report of the actions of the district, send a copy of the report12125
to the superintendent of such school district, and maintain a copy12126
of the report in its files:12127

       (1) The school district fails to meet any deadline12128
established pursuant to this section for the reporting of any data12129
to the education management information system;12130

       (2) The school district fails to meet any deadline12131
established pursuant to this section for the correction of any12132
data reported to the education management information system;12133

       (3) The school district reports data to the education12134
management information system in a condition, as determined by the12135
department, that indicates that the district did not make a good12136
faith effort in reporting the data to the system.12137

       Any report made under this division shall include12138
recommendations for corrective action by the school district.12139

       Upon making a report for the first time in a fiscal year, the12140
department shall withhold ten per cent of the total amount due12141
during that fiscal year under Chapter 3317. of the Revised Code to12142
the school district to which the report applies. Upon making a12143
second report in a fiscal year, the department shall withhold an12144
additional twenty per cent of such total amount due during that12145
fiscal year to the school district to which the report applies.12146
The department shall not release such funds unless it determines12147
that the district has taken corrective action. However, no such12148
release of funds shall occur if the district fails to take12149
corrective action within forty-five days of the date upon which 12150
the report was made by the department.12151

       (M) No data acquisition site or school district shall 12152
acquire, change, or update its student administration software 12153
package to manage and report data required to be reported to the 12154
department unless it converts to a student software package that 12155
is certified by the department.12156

       (N) The state board of education, in accordance with sections 12157
3319.31 and 3319.311 of the Revised Code, may suspend or revoke a 12158
license as defined under division (A) of section 3319.31 of the 12159
Revised Code that has been issued to any school district employee 12160
found to have willfully reported erroneous, inaccurate, or 12161
incomplete data to the education management information system.12162

       (O) No person shall release or maintain any information about 12163
any student in violation of this section. Whoever violates this 12164
division is guilty of a misdemeanor of the fourth degree.12165

       (P) The department shall disaggregate the data collected12166
under division (B)(1)(o) of this section according to the race and12167
socioeconomic status of the students assessed. No data collected12168
under that division shall be included on the report cards required12169
by section 3302.03 of the Revised Code.12170

       (Q) If the department cannot compile any of the information12171
required by division (C)(5) of section 3302.03 of the Revised Code12172
based upon the data collected under this section, the department12173
shall develop a plan and a reasonable timeline for the collection12174
of any data necessary to comply with that division.12175

       Sec. 3302.021. (A) Not earlier than July 1, 2005, and not 12176
later than July 1, 2007, the department of education shall 12177
implement a value-added progress dimension for school districts 12178
and buildings and shall incorporate the value-added progress 12179
dimension into the report cards and performance ratings issued for 12180
districts and buildings under section 3302.03 of the Revised Code.12181

       The state board of education shall adopt rules, pursuant to 12182
Chapter 119. of the Revised Code, for the implementation of the 12183
value-added progress dimension. In adopting rules, the state board 12184
shall consult with the Ohio accountability task force established 12185
under division (D) of this section. The rules adopted under this 12186
division shall specify both of the following:12187

        (1) A scale for describing the levels of academic progress in 12188
reading and mathematics relative to a standard year of academic 12189
growth in those subjects for each of grades three through eight;12190

        (2) That the department shall maintain the confidentiality of 12191
individual student test scores and individual student reports in 12192
accordance with sections 3301.0711, 3301.0714, and 3319.321 of the 12193
Revised Code and federal law. The department may require school 12194
districts to use a unique identifier for each student for this 12195
purpose. Individual student test scores and individual student 12196
reports shall be made available only to a student's classroom 12197
teacher and other appropriate educational personnel and to the 12198
student's parent or guardian.12199

        (B) The department shall use a system designed for collecting 12200
necessary data, calculating the value-added progress dimension, 12201
analyzing data, and generating reports, which system has been used 12202
previously by a non-profit organization led by the Ohio business 12203
community for at least one year in the operation of a pilot 12204
program in cooperation with school districts to collect and report 12205
student achievement data via electronic means and to provide 12206
information to the districts regarding the academic performance of 12207
individual students, grade levels, school buildings, and the 12208
districts as a whole.12209

        (C) The department shall not pay more than two dollars per 12210
student for data analysis and reporting to implement the 12211
value-added progress dimension in the same manner and with the 12212
same services as under the pilot program described by division (B) 12213
of this section. However, nothing in this section shall preclude 12214
the department or any school district from entering into a 12215
contract for the provision of more services at a higher fee per 12216
student. Any data analysis conducted under this section by an 12217
entity under contract with the department shall be completed in 12218
accordance with timelines established by the superintendent of 12219
public instruction.12220

       (D)(1) There is hereby established the Ohio accountability 12221
task force. The task force shall consist of the following thirteen 12222
members:12223

        (a) The chairpersons and ranking minority members of the 12224
house of representatives and senate standing committees primarily 12225
responsible for education legislation, who shall be nonvoting 12226
members;12227

        (b) One representative of the governor's office, appointed by 12228
the governor;12229

        (c) The superintendent of public instruction, or the 12230
superintendent's designee;12231

        (d) One representative of teacher employee organizations 12232
formed pursuant to Chapter 4117. of the Revised Code, appointed by 12233
the speaker of the house of representatives;12234

        (e) One representative of school district boards of 12235
education, appointed by the president of the senate;12236

        (f) One school district superintendent, appointed by the 12237
speaker of the house of representatives;12238

        (g) One representative of business, appointed by the 12239
president of the senate;12240

       (h) One representative of a non-profit organization led by 12241
the Ohio business community, appointed by the governor;12242

       (i) One school building principal, appointed by the president 12243
of the senate;12244

       (j) A member of the state board of education, appointed by 12245
the speaker of the house of representatives.12246

        Initial appointed members of the task force shall serve until 12247
January 1, 2005. Thereafter, terms of office for appointed members 12248
shall be for two years, each term ending on the same day of the 12249
same month as did the term that it succeeds. Each appointed member 12250
shall hold office from the date of appointment until the end of 12251
the term for which the member was appointed. Members may be 12252
reappointed. Vacancies shall be filled in the same manner as the 12253
original appointment. Any member appointed to fill a vacancy 12254
occurring prior to the expiration of the term for which the 12255
member's predecessor was appointed shall hold office for the 12256
remainder of that term.12257

        The task force shall select from among its members a 12258
chairperson. The task force shall meet at least six times each 12259
calendar year and at other times upon the call of the chairperson 12260
to conduct its business. Members of the task force shall serve 12261
without compensation.12262

        (2) The task force shall do all of the following:12263

        (a) Examine the implementation of the value-added progress 12264
dimension by the department, including the system described in 12265
division (B) of this section, the reporting of performance data to 12266
school districts and buildings, and the provision of professional 12267
development on the interpretation of the data to classroom 12268
teachers and administrators;12269

        (b) Periodically review any fees for data analysis and 12270
reporting paid by the department pursuant to division (C) of this 12271
section and determine if the fees are appropriate based upon the 12272
level of services provided;12273

       (c) Periodically report to the department and the state board 12274
on all issues related to the school district and building 12275
accountability system established under this chapter;12276

        (d) Not later than seven years after its initial meeting, 12277
make recommendations to improve the school district and building 12278
accountability system established under this chapter. The task 12279
force shall adopt recommendations by a majority vote of its 12280
members. Copies of the recommendations shall be provided to the 12281
state board, the governor, the speaker of the house of 12282
representatives, and the president of the senate.12283

       (e) Determine starting dates for the implementation of the 12284
value-added progress dimension and its incorporation into school 12285
district and building report cards and performance ratings.12286

       Sec. 3307.32.  All amounts due the state teachers retirement 12287
system from the state treasury pursuant to this chapter shall be 12288
promptly paid upon warrant of the auditor of statedirector of 12289
budget and management pursuant to a voucher approved by the 12290
director of budget and management.12291

       Sec. 3309.68.  All amounts due the school employees 12292
retirement system from the state treasury pursuant to this chapter 12293
shall be promptly paid upon warrant of the auditor of state12294
director of budget and management pursuant to a voucher approved 12295
by the director of budget and management.12296

       Sec. 3310.03. (A) A student is an "eligible student" for 12297
purposes of the educational choice scholarship pilot program if 12298
the student satisfies both of the following conditions:12299

       (1) The student either:12300

       (a) Is enrolled in a school building that is operated by the 12301
student's resident district and that the department of education 12302
declared, in the most recent rating of school buildings published 12303
prior to the first day of July of the school year for which a 12304
scholarship is sought and in the two preceding school years, to be 12305
in a state of academic emergency or academic watch under section 12306
3302.03 of the Revised Code;12307

       (b) Is eligible to enroll in kindergarten in the school year 12308
for which a scholarship is sought and otherwise would be assigned 12309
under section 3319.01 of the Revised Code to a school building 12310
described in division (A)(1)(a) of this section;12311

       (c) Is enrolled in a community school established under 12312
Chapter 3314. of the Revised Code but otherwise would be assigned 12313
under section 3319.01 of the Revised Code to a building described 12314
in division (A)(1)(a) of this section;12315

       (d) Is eligible to enroll in kindergarten in the school year 12316
for which a scholarship is sought, or is enrolled in a community 12317
school established under Chapter 3314. of the Revised Code, and 12318
the student's resident district both:12319

       (i) Has in force an intradistrict open enrollment policy 12320
under which no student in kindergarten or the community school 12321
student's grade level, respectively, is automatically assigned to 12322
a particular school building;12323

       (ii) In the most recent rating of school districts published 12324
prior to the first day of July of the school year for which a 12325
scholarship is sought and in the preceding two school years, was 12326
declared to be in a state of academic emergency under section 12327
3302.03 of the Revised Code.12328

       (2) The student's resident district is not a school district 12329
in which the pilot project scholarship program is operating under 12330
sections 3313.974 to 3313.979 of the Revised Code.12331

       (B) A student who receives a scholarship under the 12332
educational choice scholarship pilot program remains an eligible 12333
student and may continue to receive scholarships in subsequent 12334
school years until the student completes grade twelve, so long as 12335
all of the following apply:12336

       (1) The student's resident district remains the same; 12337

       (2) The student takes each state test prescribed for the 12338
student's grade level under section 3301.0710 or 3301.0712 of the 12339
Revised Code while enrolled in a chartered nonpublic school;12340

       (3) In each school year that the student is enrolled in a 12341
chartered nonpublic school, the student is absent from school for 12342
not more than twenty days that the school is open for instruction, 12343
not including absences due to illness or injury confirmed in 12344
writing by a physician.12345

        (C) The superintendent shall cease awarding first-time 12346
scholarships with respect to a school building that, in the most 12347
recent ratings of school buildings published under section 3302.03 12348
of the Revised Code prior to the first day of July of the school 12349
year, ceases to be in a state of academic emergency or academic 12350
watch. However, students who have received scholarships in the 12351
prior school year remain eligible students pursuant to division 12352
(B) of this section.12353

       Sec. 3310.06.  It is the policy adopted by the general 12354
assembly that the educational choice scholarship pilot program 12355
shall be construed as one of several educational options available 12356
for students enrolled in academic emergency or academic watch12357
school buildings. Students may be enrolled in the schools of the 12358
student's resident district, in a community school established 12359
under Chapter 3314. of the Revised Code, in the schools of another 12360
school district pursuant to an open enrollment policy adopted 12361
under section 3313.98 of the Revised Code, in a chartered 12362
nonpublic school with or without a scholarship under the 12363
educational choice scholarship pilot program, or in other schools 12364
as the law may provide.12365

       Sec. 3310.11.  (A) Only for the purpose of administering the 12366
educational choice scholarship pilot program, the department of 12367
education may request from the resident district of each student 12368
seeking a scholarship under the program or, if applicable, from 12369
the community school in which that student is enrolled the data 12370
verification code assigned to that student under division (D)(2) 12371
of section 3301.0714 of the Revised Code.12372

       (B) Upon a request by the department under division (A) of 12373
this section for the data verification code of a student seeking a 12374
scholarship or a request by the student's parent for that code, 12375
the school district or community school shall submit that code to 12376
the department or parent in the manner specified by the 12377
department. If the student has not been assigned a code, because 12378
the student will be entering kindergarten during the school year 12379
for which the scholarship is sought, the district shall assign a 12380
code to that student and submit the code to the department or 12381
parent.12382

       (C) For the purpose of administering the applicable tests 12383
prescribed under sections 3301.0710 and 3301.0712 of the Revised 12384
Code, as required by section 3310.14 of the Revised Code, the 12385
department shall provide to each chartered nonpublic school that 12386
enrolls a scholarship student the data verification code for that 12387
student.12388

       (D) The department and each chartered nonpublic school that 12389
receives a data verification code under this section shall not 12390
release that code to any person except as provided by law.12391

       Any document relative to this program that the department 12392
holds in its files that contains both a student's name or other 12393
personally identifiable information and the student's data 12394
verification code shall not be a public record under section 12395
149.43 of the Revised Code.12396

       Sec. 3310.12. Except as provided in division (D) of section 12397
3310.11 of the Revised Code, documents relative to the educational 12398
choice scholarship pilot program that the department holds in its 12399
files are public records under section 149.43 of the Revised Code 12400
and may be released pursuant to that section subject to the 12401
provisions of section 3319.321 of the Revised Code and the "Family 12402
Educational Rights and Privacy Act of 1974," 88 Stat. 571, 20 12403
U.S.C. 1232g, as amended.12404

       Sec. 3313.29.  The treasurer of each board of education shall 12405
keep an account of all school funds of the district. The treasurer 12406
shall receive all vouchers for payments and disbursements made to 12407
and by the board and preserve such vouchers for a period of ten 12408
years unless copied or reproduced according to the procedure 12409
prescribed in section 9.01 of the Revised Code. Thereafter, such 12410
vouchers may be destroyed by the treasurer upon applying to and 12411
obtaining an order from the school district records commission in 12412
the manner prescribed by section 149.41 of the Revised Code, 12413
except that it shall not be necessary to copy or reproduce such 12414
vouchers before their destruction. The treasurer shall render a 12415
statement to the board and to the superintendent of the school 12416
district, monthly, or more often if required, showing the revenues 12417
and receipts from whatever sources derived, the various 12418
appropriations made by the board, the expenditures and 12419
disbursements therefrom, the purposes thereof, the balances 12420
remaining in each appropriation, and the assets and liabilities of 12421
the school district. At the end of the fiscal year such statement 12422
shall be a complete exhibit of the financial affairs of the school 12423
district which may be published and distributed with the approval 12424
of the board. All monthly and yearly statements as required in 12425
this section shall be available for examination by the public.12426

       On request of the principal or other chief administrator of12427
any nonpublic school located within the school district's12428
territory, the treasurer shall provide such principal or12429
administrator with an account of the moneys received by the12430
district under division (L)(I) of section 3317.024 of the Revised12431
Code as reported to the district's board in the treasurer's most12432
recent monthly statement.12433

       Sec. 3313.372.  (A) As used in this section, "energy12434
conservation measure" means an installation or modification of an12435
installation in, or remodeling of, a building, to reduce energy12436
consumption. It includes:12437

       (1) Insulation of the building structure and systems within 12438
the building;12439

       (2) Storm windows and doors, multiglazed windows and doors, 12440
heat absorbing or heat reflective glazed and coated window and 12441
door systems, additional glazing, reductions in glass area, and 12442
other window and door system modifications that reduce energy12443
consumption;12444

       (3) Automatic energy control systems;12445

       (4) Heating, ventilating, or air conditioning system12446
modifications or replacements;12447

       (5) Caulking and weatherstripping;12448

       (6) Replacement or modification of lighting fixtures to12449
increase the energy efficiency of the system without increasing12450
the overall illumination of a facility, unless such increase in12451
illumination is necessary to conform to the applicable state or12452
local building code for the proposed lighting system;12453

       (7) Energy recovery systems;12454

       (8) Cogeneration systems that produce steam or forms of12455
energy such as heat, as well as electricity, for use primarily12456
within a building or complex of buildings;12457

       (9) Any other modification, installation, or remodeling12458
approved by the Ohio school facilities commission as an energy 12459
conservation measure.12460

       (B) A board of education of a city, exempted village, local, 12461
or joint vocational school district may enter into an installment 12462
payment contract for the purchase and installation of energy 12463
conservation measures. The provisions of such installment payment 12464
contracts dealing with interest charges and financing terms shall 12465
not be subject to the competitive bidding requirements of section 12466
3313.46 of the Revised Code, and shall be on the following terms:12467

       (1) Not less than one-fifteenth of the costs thereof shall be12468
paid within two years from the date of purchase.12469

       (2) The remaining balance of the costs thereof shall be paid 12470
within fifteen years from the date of purchase.12471

       An installment payment contract entered into by a board of 12472
education under this section shall require the board to contract 12473
in accordance with division (A) of section 3313.46 of the Revised12474
Code for the installation, modification, or remodeling of energy12475
conservation measures unless division (A) of section 3313.46 of 12476
the Revised Code does not apply pursuant to division (B)(3) of 12477
that section.12478

       (C) The board may issue the notes of the school district12479
signed by the president and the treasurer of the board and12480
specifying the terms of the purchase and securing the deferred12481
payments provided in this section, payable at the times provided12482
and bearing interest at a rate not exceeding the rate determined12483
as provided in section 9.95 of the Revised Code. The notes may12484
contain an option for prepayment and shall not be subject to12485
Chapter 133. of the Revised Code. In the resolution authorizing 12486
the notes, the board may provide, without the vote of the electors 12487
of the district, for annually levying and collecting taxes in 12488
amounts sufficient to pay the interest on and retire the notes, 12489
except that the total net indebtedness of the district without a 12490
vote of the electors incurred under this and all other sections of 12491
the Revised Code, except section 3318.052 of the Revised Code,12492
shall not exceed one per cent of the district's tax valuation. 12493
Revenues derived from local taxes or otherwise, for the purpose of 12494
conserving energy or for defraying the current operating expenses 12495
of the district, may be applied to the payment of interest and the 12496
retirement of such notes. The notes may be sold at private sale or 12497
given to the contractor under the installment payment contract 12498
authorized by division (B) of this section.12499

       (D) Debt incurred under this section shall not be included in 12500
the calculation of the net indebtedness of a school district under 12501
section 133.06 of the Revised Code.12502

       (E) No school district board shall enter into an installment12503
payment contract under division (B) of this section unless it 12504
first obtains a report of the costs of the energy conservation 12505
measures and the savings thereof as described under division (G) 12506
of section 133.06 of the Revised Code as a requirement for issuing 12507
energy securities, makes a finding that the amount spent on such 12508
measures is not likely to exceed the amount of money it would save 12509
in energy costs and resultant operational and maintenance costs as12510
described in that division, except that that finding shall cover 12511
the ensuing fifteen years, and the Ohio school facilities 12512
commission determines that the district board's findings are 12513
reasonable and approves the contract as described in that 12514
division.12515

       The district board shall monitor the savings and maintain a 12516
report of those savings, which shall be available to the 12517
commission in the same manner as required by division (G) of 12518
section 133.06 of the Revised Code in the case of energy 12519
securities.12520

       Sec. 3313.61.  (A) A diploma shall be granted by the board of 12521
education of any city, exempted village, or local school district 12522
that operates a high school to any person to whom all of the 12523
following apply:12524

       (1) The person has successfully completed the curriculum in12525
any high school or the individualized education program developed12526
for the person by any high school pursuant to section 3323.08 of12527
the Revised Code, provided that no school district shall require a 12528
student to remain in school for any specific number of semesters 12529
or other terms if the student completes the required curriculum 12530
early;12531

       (2) Subject to section 3313.614 of the Revised Code, the12532
person either:12533

       (a) Has attained at least the applicable scores designated12534
under division (B) of section 3301.0710 of the Revised Code on all12535
the tests required by that division unless the person was excused12536
from taking any such test pursuant to section 3313.532 of the12537
Revised Code or unless division (H) or (L) of this section applies12538
to the person;12539

       (b) Has satisfied the alternative conditions prescribed in12540
section 3313.615 of the Revised Code.12541

       (3) The person is not eligible to receive an honors diploma12542
granted pursuant to division (B) of this section.12543

       Except as provided in divisions (C), (E), (J), and (L) of12544
this section, no diploma shall be granted under this division to12545
anyone except as provided under this division.12546

       (B) In lieu of a diploma granted under division (A) of this12547
section, an honors diploma shall be granted, in accordance with12548
rules of the state board of education, by any such district board12549
to anyone who successfully completes the curriculum in any high12550
school or the individualized education program developed for the12551
person by any high school pursuant to section 3323.08 of the12552
Revised Code, who has attained subject to section 3313.614 of the12553
Revised Code at least the applicable scores designated under12554
division (B) of section 3301.0710 of the Revised Code on all the12555
tests required by that division, or has satisfied the alternative12556
conditions prescribed in section 3313.615 of the Revised Code, and12557
who has met additional criteria established by the state board for12558
the granting of such a diploma. Except as provided in divisions12559
(C), (E), and (J) of this section, no honors diploma shall be12560
granted to anyone failing to comply with this division and no more12561
than one honors diploma shall be granted to any student under this12562
division.12563

       The state board shall adopt rules prescribing the granting of12564
honors diplomas under this division. These rules may prescribe the 12565
granting of honors diplomas that recognize a student's achievement 12566
as a whole or that recognize a student's achievement in one or 12567
more specific subjects or both. In any case, the rules shall 12568
designate two or more criteria for the granting of each type of 12569
honors diploma the board establishes under this division and the 12570
number of such criteria that must be met for the granting of that 12571
type of diploma. The number of such criteria for any type of12572
honors diploma shall be at least one less than the total number of12573
criteria designated for that type and no one or more particular12574
criteria shall be required of all persons who are to be granted12575
that type of diploma.12576

       (C) Any such district board administering any of the tests12577
required by section 3301.0710 or 3301.0712 of the Revised Code to12578
any person requesting to take such test pursuant to division12579
(B)(8)(b) of section 3301.0711 of the Revised Code shall award a12580
diploma to such person if the person attains at least the12581
applicable scores designated under division (B) of section12582
3301.0710 of the Revised Code on all the tests administered and if12583
the person has previously attained the applicable scores on all12584
the other tests required by division (B) of that section or has12585
been exempted or excused from attaining the applicable score on12586
any such test pursuant to division (H) or (L) of this section or 12587
from taking any such test pursuant to section 3313.532 of the12588
Revised Code.12589

       (D) Each diploma awarded under this section shall be signed12590
by the president and treasurer of the issuing board, the12591
superintendent of schools, and the principal of the high school.12592
Each diploma shall bear the date of its issue, be in such form as12593
the district board prescribes, and be paid for out of the12594
district's general fund.12595

       (E) A person who is a resident of Ohio and is eligible under12596
state board of education minimum standards to receive a high12597
school diploma based in whole or in part on credits earned while12598
an inmate of a correctional institution operated by the state or12599
any political subdivision thereof, shall be granted such diploma12600
by the correctional institution operating the programs in which12601
such credits were earned, and by the board of education of the12602
school district in which the inmate resided immediately prior to12603
the inmate's placement in the institution. The diploma granted by12604
the correctional institution shall be signed by the director of12605
the institution, and by the person serving as principal of the12606
institution's high school and shall bear the date of issue.12607

       (F) Persons who are not residents of Ohio but who are inmates 12608
of correctional institutions operated by the state or any12609
political subdivision thereof, and who are eligible under state12610
board of education minimum standards to receive a high school12611
diploma based in whole or in part on credits earned while an12612
inmate of the correctional institution, shall be granted a diploma12613
by the correctional institution offering the program in which the12614
credits were earned. The diploma granted by the correctional12615
institution shall be signed by the director of the institution and12616
by the person serving as principal of the institution's high12617
school and shall bear the date of issue.12618

       (G) The state board of education shall provide by rule for12619
the administration of the tests required by section 3301.0710 of12620
the Revised Code to inmates of correctional institutions.12621

       (H) Any person to whom all of the following apply shall be12622
exempted from attaining the applicable score on the test in social12623
studies designated under division (B) of section 3301.0710 of the12624
Revised Code or the test in citizenship designated under former12625
division (B) of section 3301.0710 of the Revised Code as it12626
existed prior to September 11, 2001:12627

       (1) The person is not a citizen of the United States;12628

       (2) The person is not a permanent resident of the United12629
States;12630

       (3) The person indicates no intention to reside in the United 12631
States after the completion of high school.12632

       (I) Notwithstanding division (D) of section 3311.19 and12633
division (D) of section 3311.52 of the Revised Code, this section12634
and section 3311.611 of the Revised Code do not apply to the board12635
of education of any joint vocational school district or any12636
cooperative education school district established pursuant to12637
divisions (A) to (C) of section 3311.52 of the Revised Code.12638

       (J) Upon receipt of a notice under division (D) of section12639
3325.08 of the Revised Code that a student has received a diploma12640
under that section, the board of education receiving the notice12641
may grant a high school diploma under this section to the student,12642
except that such board shall grant the student a diploma if the12643
student meets the graduation requirements that the student would12644
otherwise have had to meet to receive a diploma from the district.12645
The diploma granted under this section shall be of the same type12646
the notice indicates the student received under section 3325.08 of12647
the Revised Code.12648

       (K) As used in this division, "limited English proficient 12649
student" has the same meaning as in division (C)(3) of section 12650
3301.0711 of the Revised Code.12651

        Notwithstanding division (C)(3) of section 3301.0711 of the 12652
Revised Code, no limited English proficient student who has not 12653
attained the applicable scores designated under division (B) of 12654
section 3301.0710 of the Revised Code on all the tests required by 12655
that division shall be awarded a diploma under this section.12656

       (L) Any student described by division (A)(1) of this section12657
may be awarded a diploma without attaining the applicable scores12658
designated on the tests prescribed under division (B) of section12659
3301.0710 of the Revised Code provided an individualized education12660
program specifically exempts the student from attaining such12661
scores. This division does not negate the requirement for such a12662
student to take all such tests or alternate assessments required12663
by division (C)(1) of section 3301.0711 of the Revised Code for12664
the purpose of assessing student progress as required by federal12665
law.12666

       Sec. 3313.64.  (A) As used in this section and in section12667
3313.65 of the Revised Code:12668

       (1)(a) Except as provided in division (A)(1)(b) of this 12669
section, "parent" means either parent, unless the parents are12670
separated or divorced or their marriage has been dissolved or12671
annulled, in which case "parent" means the parent who is the12672
residential parent and legal custodian of the child. When a child12673
is in the legal custody of a government agency or a person other12674
than the child's natural or adoptive parent, "parent" means the12675
parent with residual parental rights, privileges, and12676
responsibilities. When a child is in the permanent custody of a12677
government agency or a person other than the child's natural or12678
adoptive parent, "parent" means the parent who was divested of12679
parental rights and responsibilities for the care of the child and12680
the right to have the child live with the parent and be the legal12681
custodian of the child and all residual parental rights,12682
privileges, and responsibilities.12683

       (b) When a child is the subject of a power of attorney12684
executed under sections 3109.51 to 3109.62 of the Revised Code,12685
"parent" means the grandparent designated as attorney in fact 12686
under the power of attorney. When a child is the subject of a 12687
caretaker authorization affidavit executed under sections 3109.64 12688
to 3109.73 of the Revised Code, "parent" means the grandparent 12689
that executed the affidavit.12690

       (2) "Legal custody," "permanent custody," and "residual12691
parental rights, privileges, and responsibilities" have the same12692
meanings as in section 2151.011 of the Revised Code.12693

       (3) "School district" or "district" means a city, local, or12694
exempted village school district and excludes any school operated12695
in an institution maintained by the department of youth services.12696

       (4) Except as used in division (C)(2) of this section, "home" 12697
means a home, institution, foster home, group home, or other 12698
residential facility in this state that receives and cares for 12699
children, to which any of the following applies:12700

       (a) The home is licensed, certified, or approved for such12701
purpose by the state or is maintained by the department of youth12702
services.12703

       (b) The home is operated by a person who is licensed,12704
certified, or approved by the state to operate the home for such12705
purpose.12706

       (c) The home accepted the child through a placement by a12707
person licensed, certified, or approved to place a child in such a12708
home by the state.12709

       (d) The home is a children's home created under section12710
5153.21 or 5153.36 of the Revised Code.12711

       (5) "Agency" means all of the following:12712

       (a) A public children services agency;12713

       (b) An organization that holds a certificate issued by the12714
Ohio department of job and family services in accordance with the12715
requirements of section 5103.03 of the Revised Code and assumes12716
temporary or permanent custody of children through commitment,12717
agreement, or surrender, and places children in family homes for12718
the purpose of adoption;12719

       (c) Comparable agencies of other states or countries that12720
have complied with applicable requirements of section 2151.39, or12721
sections 5103.20 to 5103.28 of the Revised Code.12722

       (6) A child is placed for adoption if either of the following 12723
occurs:12724

       (a) An agency to which the child has been permanently12725
committed or surrendered enters into an agreement with a person12726
pursuant to section 5103.16 of the Revised Code for the care and12727
adoption of the child.12728

       (b) The child's natural parent places the child pursuant to12729
section 5103.16 of the Revised Code with a person who will care12730
for and adopt the child.12731

       (7) "Handicapped preschool child" means a handicapped child,12732
as defined by division (A) of section 3323.01 of the Revised Code,12733
who is at least three years of age but is not of compulsory school12734
age, as defined in section 3321.01 of the Revised Code, and who is12735
not currently enrolled in kindergarten.12736

       (8) "Child," unless otherwise indicated, includes handicapped12737
preschool children.12738

       (9) "Active duty" means active duty pursuant to an executive 12739
order of the president of the United States, an act of the 12740
congress of the United States, or section 5919.29 or 5923.21 of 12741
the Revised Code.12742

       (B) Except as otherwise provided in section 3321.01 of the12743
Revised Code for admittance to kindergarten and first grade, a12744
child who is at least five but under twenty-two years of age and12745
any handicapped preschool child shall be admitted to school as12746
provided in this division.12747

       (1) A child shall be admitted to the schools of the school12748
district in which the child's parent resides.12749

       (2) A child who does not reside in the district where the12750
child's parent resides shall be admitted to the schools of the12751
district in which the child resides if any of the following12752
applies:12753

       (a) The child is in the legal or permanent custody of a12754
government agency or a person other than the child's natural or12755
adoptive parent.12756

       (b) The child resides in a home.12757

       (c) The child requires special education.12758

       (3) A child who is not entitled under division (B)(2) of this 12759
section to be admitted to the schools of the district where the 12760
child resides and who is residing with a resident of this state 12761
with whom the child has been placed for adoption shall be admitted12762
to the schools of the district where the child resides unless 12763
either of the following applies:12764

       (a) The placement for adoption has been terminated.12765

       (b) Another school district is required to admit the child12766
under division (B)(1) of this section.12767

       Division (B) of this section does not prohibit the board of12768
education of a school district from placing a handicapped child12769
who resides in the district in a special education program outside12770
of the district or its schools in compliance with Chapter 3323. of12771
the Revised Code.12772

       (C) A district shall not charge tuition for children admitted 12773
under division (B)(1) or (3) of this section. If the district 12774
admits a child under division (B)(2) of this section, tuition 12775
shall be paid to the district that admits the child as follows:12776

       (1) If the child receives special education in accordance12777
with Chapter 3323. of the Revised Code, the school district of 12778
residence, as defined in section 3323.01 of the Revised Code, 12779
shall pay tuition shall be paidfor the child in accordance with 12780
section 3323.091, 3323.13, 3323.14, or 3323.141 of the Revised 12781
Code regardless of who has custody of the child or whether the 12782
child resides in a home.12783

       (2) ExceptFor a child that does not receive special 12784
education in accordance with Chapter 3323. of the Revised Code, 12785
except as otherwise provided in division (C)(2)(d) of this 12786
section, if the child is in the permanent or legal custody of a 12787
government agency or person other than the child's parent, tuition 12788
shall be paid by:12789

       (a) The district in which the child's parent resided at the12790
time the court removed the child from home or at the time the12791
court vested legal or permanent custody of the child in the person12792
or government agency, whichever occurred first;12793

       (b) If the parent's residence at the time the court removed12794
the child from home or placed the child in the legal or permanent12795
custody of the person or government agency is unknown, tuition12796
shall be paid by the district in which the child resided at the12797
time the child was removed from home or placed in legal or12798
permanent custody, whichever occurred first;12799

       (c) If a school district cannot be established under division 12800
(C)(2)(a) or (b) of this section, tuition shall be paid by the 12801
district determined as required by section 2151.357 of the Revised 12802
Code by the court at the time it vests custody of the child in the 12803
person or government agency;12804

       (d) If at the time the court removed the child from home or12805
vested legal or permanent custody of the child in the person or12806
government agency, whichever occurred first, one parent was in a12807
residential or correctional facility or a juvenile residential12808
placement and the other parent, if living and not in such a12809
facility or placement, was not known to reside in this state,12810
tuition shall be paid by the district determined under division12811
(D) of section 3313.65 of the Revised Code as the district12812
required to pay any tuition while the parent was in such facility12813
or placement;12814

       (e) If the court has modified its order as to which district 12815
is responsible to bear the cost of educating the child pursuant to 12816
division (A)(2) of section 2151.357 of the Revised Code, the 12817
district determined to be responsible for that cost in the order 12818
so modified.12819

       (3) If the child is not in the permanent or legal custody of12820
a government agency or person other than the child's parent and12821
the child resides in a home, tuition shall be paid by one of the12822
following:12823

       (a) The school district in which the child's parent resides;12824

       (b) If the child's parent is not a resident of this state,12825
the home in which the child resides.12826

       (D) Tuition required to be paid under divisions (C)(2) and12827
(3)(a) of this section shall be computed in accordance with12828
section 3317.08 of the Revised Code. Tuition required to be paid12829
under division (C)(3)(b) of this section shall be computed in12830
accordance with section 3317.081 of the Revised Code. If a home12831
fails to pay the tuition required by division (C)(3)(b) of this12832
section, the board of education providing the education may12833
recover in a civil action the tuition and the expenses incurred in12834
prosecuting the action, including court costs and reasonable12835
attorney's fees. If the prosecuting attorney or city director of12836
law represents the board in such action, costs and reasonable12837
attorney's fees awarded by the court, based upon the prosecuting12838
attorney's, director's, or one of their designee's time spent12839
preparing and presenting the case, shall be deposited in the12840
county or city general fund.12841

       (E) A board of education may enroll a child free of any12842
tuition obligation for a period not to exceed sixty days, on the12843
sworn statement of an adult resident of the district that the12844
resident has initiated legal proceedings for custody of the child.12845

       (F) In the case of any individual entitled to attend school12846
under this division, no tuition shall be charged by the school12847
district of attendance and no other school district shall be12848
required to pay tuition for the individual's attendance.12849
Notwithstanding division (B), (C), or (E) of this section:12850

       (1) All persons at least eighteen but under twenty-two years12851
of age who live apart from their parents, support themselves by12852
their own labor, and have not successfully completed the high12853
school curriculum or the individualized education program12854
developed for the person by the high school pursuant to section12855
3323.08 of the Revised Code, are entitled to attend school in the12856
district in which they reside.12857

       (2) Any child under eighteen years of age who is married is12858
entitled to attend school in the child's district of residence.12859

       (3) A child is entitled to attend school in the district in12860
which either of the child's parents is employed if the child has a12861
medical condition that may require emergency medical attention.12862
The parent of a child entitled to attend school under division12863
(F)(3) of this section shall submit to the board of education of12864
the district in which the parent is employed a statement from the12865
child's physician certifying that the child's medical condition12866
may require emergency medical attention. The statement shall be12867
supported by such other evidence as the board may require.12868

       (4) Any child residing with a person other than the child's12869
parent is entitled, for a period not to exceed twelve months, to12870
attend school in the district in which that person resides if the12871
child's parent files an affidavit with the superintendent of the12872
district in which the person with whom the child is living resides12873
stating all of the following:12874

       (a) That the parent is serving outside of the state in the12875
armed services of the United States;12876

       (b) That the parent intends to reside in the district upon12877
returning to this state;12878

       (c) The name and address of the person with whom the child is 12879
living while the parent is outside the state.12880

       (5) Any child under the age of twenty-two years who, after12881
the death of a parent, resides in a school district other than the12882
district in which the child attended school at the time of the12883
parent's death is entitled to continue to attend school in the12884
district in which the child attended school at the time of the12885
parent's death for the remainder of the school year, subject to12886
approval of that district board.12887

       (6) A child under the age of twenty-two years who resides12888
with a parent who is having a new house built in a school district12889
outside the district where the parent is residing is entitled to12890
attend school for a period of time in the district where the new12891
house is being built. In order to be entitled to such attendance,12892
the parent shall provide the district superintendent with the12893
following:12894

       (a) A sworn statement explaining the situation, revealing the 12895
location of the house being built, and stating the parent's12896
intention to reside there upon its completion;12897

       (b) A statement from the builder confirming that a new house12898
is being built for the parent and that the house is at the12899
location indicated in the parent's statement.12900

       (7) A child under the age of twenty-two years residing with a12901
parent who has a contract to purchase a house in a school district 12902
outside the district where the parent is residing and who is 12903
waiting upon the date of closing of the mortgage loan for the12904
purchase of such house is entitled to attend school for a period12905
of time in the district where the house is being purchased. In12906
order to be entitled to such attendance, the parent shall provide12907
the district superintendent with the following:12908

       (a) A sworn statement explaining the situation, revealing the 12909
location of the house being purchased, and stating the parent's 12910
intent to reside there;12911

       (b) A statement from a real estate broker or bank officer12912
confirming that the parent has a contract to purchase the house,12913
that the parent is waiting upon the date of closing of the12914
mortgage loan, and that the house is at the location indicated in12915
the parent's statement.12916

       The district superintendent shall establish a period of time12917
not to exceed ninety days during which the child entitled to12918
attend school under division (F)(6) or (7) of this section may12919
attend without tuition obligation. A student attending a school12920
under division (F)(6) or (7) of this section shall be eligible to12921
participate in interscholastic athletics under the auspices of12922
that school, provided the board of education of the school12923
district where the student's parent resides, by a formal action,12924
releases the student to participate in interscholastic athletics12925
at the school where the student is attending, and provided the12926
student receives any authorization required by a public agency or12927
private organization of which the school district is a member12928
exercising authority over interscholastic sports.12929

       (8) A child whose parent is a full-time employee of a city,12930
local, or exempted village school district, or of an educational12931
service center, may be admitted to the schools of the district12932
where the child's parent is employed, or in the case of a child12933
whose parent is employed by an educational service center, in the12934
district that serves the location where the parent's job is12935
primarily located, provided the district board of education12936
establishes such an admission policy by resolution adopted by a12937
majority of its members. Any such policy shall take effect on the12938
first day of the school year and the effective date of any12939
amendment or repeal may not be prior to the first day of the12940
subsequent school year. The policy shall be uniformly applied to12941
all such children and shall provide for the admission of any such12942
child upon request of the parent. No child may be admitted under12943
this policy after the first day of classes of any school year.12944

       (9) A child who is with the child's parent under the care of12945
a shelter for victims of domestic violence, as defined in section12946
3113.33 of the Revised Code, is entitled to attend school free in12947
the district in which the child is with the child's parent, and no12948
other school district shall be required to pay tuition for the12949
child's attendance in that school district.12950

       The enrollment of a child in a school district under this12951
division shall not be denied due to a delay in the school12952
district's receipt of any records required under section 3313.67212953
of the Revised Code or any other records required for enrollment. 12954
Any days of attendance and any credits earned by a child while12955
enrolled in a school district under this division shall be12956
transferred to and accepted by any school district in which the12957
child subsequently enrolls. The state board of education shall12958
adopt rules to ensure compliance with this division.12959

       (10) Any child under the age of twenty-two years whose parent12960
has moved out of the school district after the commencement of12961
classes in the child's senior year of high school is entitled,12962
subject to the approval of that district board, to attend school12963
in the district in which the child attended school at the time of12964
the parental move for the remainder of the school year and for one12965
additional semester or equivalent term. A district board may also12966
adopt a policy specifying extenuating circumstances under which a12967
student may continue to attend school under division (F)(10) of12968
this section for an additional period of time in order to12969
successfully complete the high school curriculum for the12970
individualized education program developed for the student by the12971
high school pursuant to section 3323.08 of the Revised Code.12972

       (11) As used in this division, "grandparent" means a parent12973
of a parent of a child. A child under the age of twenty-two years12974
who is in the custody of the child's parent, resides with a12975
grandparent, and does not require special education is entitled to12976
attend the schools of the district in which the child's12977
grandparent resides, provided that, prior to such attendance in12978
any school year, the board of education of the school district in12979
which the child's grandparent resides and the board of education12980
of the school district in which the child's parent resides enter12981
into a written agreement specifying that good cause exists for12982
such attendance, describing the nature of this good cause, and12983
consenting to such attendance.12984

       In lieu of a consent form signed by a parent, a board of12985
education may request the grandparent of a child attending school12986
in the district in which the grandparent resides pursuant to12987
division (F)(11) of this section to complete any consent form12988
required by the district, including any authorization required by12989
sections 3313.712, 3313.713, and 3313.716 of the Revised Code.12990
Upon request, the grandparent shall complete any consent form12991
required by the district. A school district shall not incur any12992
liability solely because of its receipt of a consent form from a12993
grandparent in lieu of a parent.12994

       Division (F)(11) of this section does not create, and shall12995
not be construed as creating, a new cause of action or substantive12996
legal right against a school district, a member of a board of12997
education, or an employee of a school district. This section does12998
not affect, and shall not be construed as affecting, any12999
immunities from defenses to tort liability created or recognized13000
by Chapter 2744. of the Revised Code for a school district,13001
member, or employee.13002

       (12) A child under the age of twenty-two years is entitled to 13003
attend school in a school district other than the district in13004
which the child is entitled to attend school under division (B),13005
(C), or (E) of this section provided that, prior to such13006
attendance in any school year, both of the following occur:13007

       (a) The superintendent of the district in which the child is13008
entitled to attend school under division (B), (C), or (E) of this13009
section contacts the superintendent of another district for13010
purposes of this division;13011

       (b) The superintendents of both districts enter into a13012
written agreement that consents to the attendance and specifies13013
that the purpose of such attendance is to protect the student's13014
physical or mental well-being or to deal with other extenuating13015
circumstances deemed appropriate by the superintendents.13016

       While an agreement is in effect under this division for a13017
student who is not receiving special education under Chapter 3323.13018
of the Revised Code and notwithstanding Chapter 3327. of the13019
Revised Code, the board of education of neither school district13020
involved in the agreement is required to provide transportation13021
for the student to and from the school where the student attends.13022

       A student attending a school of a district pursuant to this13023
division shall be allowed to participate in all student13024
activities, including interscholastic athletics, at the school13025
where the student is attending on the same basis as any student13026
who has always attended the schools of that district while of13027
compulsory school age.13028

       (13) All school districts shall comply with the13029
"McKinney-Vento Homeless Assistance Act," 42 U.S.C.A. 11431 et13030
seq., for the education of homeless children. Each city, local,13031
and exempted village school district shall comply with the13032
requirements of that act governing the provision of a free,13033
appropriate public education, including public preschool, to each13034
homeless child.13035

       When a child loses permanent housing and becomes a homeless13036
person, as defined in 42 U.S.C.A. 11481(5), or when a child who is13037
such a homeless person changes temporary living arrangements, the13038
child's parent or guardian shall have the option of enrolling the13039
child in either of the following:13040

       (a) The child's school of origin, as defined in 42 U.S.C.A.13041
11432(g)(3)(C);13042

       (b) The school that is operated by the school district in13043
which the shelter where the child currently resides is located and13044
that serves the geographic area in which the shelter is located.13045

       (14) A child under the age of twenty-two years who resides 13046
with a person other than the child's parent is entitled to attend 13047
school in the school district in which that person resides if both 13048
of the following apply:13049

       (a) That person has been appointed, through a military power 13050
of attorney executed under section 574(a) of the "National Defense 13051
Authorization Act for Fiscal Year 1994," 107 Stat. 1674 (1993), 10 13052
U.S.C. 1044b, or through a comparable document necessary to 13053
complete a family care plan, as the parent's agent for the care, 13054
custody, and control of the child while the parent is on active 13055
duty as a member of the national guard or a reserve unit of the 13056
armed forces of the United States or because the parent is a 13057
member of the armed forces of the United States and is on a duty 13058
assignment away from the parent's residence.13059

       (b) The military power of attorney or comparable document 13060
includes at least the authority to enroll the child in school.13061

        The entitlement to attend school in the district in which the 13062
parent's agent under the military power of attorney or comparable 13063
document resides applies until the end of the school year in which 13064
the military power of attorney or comparable document expires.13065

       (G) A board of education, after approving admission, may13066
waive tuition for students who will temporarily reside in the13067
district and who are either of the following:13068

       (1) Residents or domiciliaries of a foreign nation who13069
request admission as foreign exchange students;13070

       (2) Residents or domiciliaries of the United States but not13071
of Ohio who request admission as participants in an exchange13072
program operated by a student exchange organization.13073

       (H) Pursuant to sections 3311.211, 3313.90, 3319.01, 3323.04, 13074
3327.04, and 3327.06 of the Revised Code, a child may attend 13075
school or participate in a special education program in a school 13076
district other than in the district where the child is entitled to 13077
attend school under division (B) of this section.13078

       (I)(1) Notwithstanding anything to the contrary in this 13079
section or section 3313.65 of the Revised Code, a child under 13080
twenty-two years of age may attend school in the school district 13081
in which the child, at the end of the first full week of October 13082
of the school year, was entitled to attend school as otherwise 13083
provided under this section or section 3313.65 of the Revised 13084
Code, if at that time the child was enrolled in the schools of the 13085
district but since that time the child or the child's parent has 13086
relocated to a new address located outside of that school district 13087
and within the same county as the child's or parent's address 13088
immediately prior to the relocation. The child may continue to 13089
attend school in the district, and at the school to which the 13090
child was assigned at the end of the first full week of October of 13091
the current school year, for the balance of the school year. 13092
Division (I)(1) of this section applies only if both of the 13093
following conditions are satisfied:13094

       (a) The board of education of the school district in which 13095
the child was entitled to attend school at the end of the first 13096
full week in October and of the district to which the child or 13097
child's parent has relocated each has adopted a policy to enroll 13098
children described in division (I)(1) of this section.13099

       (b) The child's parent provides written notification of the 13100
relocation outside of the school district to the superintendent of 13101
each of the two school districts.13102

       (2) At the beginning of the school year following the school 13103
year in which the child or the child's parent relocated outside of 13104
the school district as described in division (I)(1) of this 13105
section, the child is not entitled to attend school in the school 13106
district under that division.13107

       (3) Any person or entity owing tuition to the school district 13108
on behalf of the child at the end of the first full week in 13109
October, as provided in division (C) of this section, shall 13110
continue to owe such tuition to the district for the child's 13111
attendance under division (I)(1) of this section for the lesser of 13112
the balance of the school year or the balance of the time that the 13113
child attends school in the district under division (I)(1) of this 13114
section.13115

       (4) A pupil who may attend school in the district under 13116
division (I)(1) of this section shall be entitled to 13117
transportation services pursuant to an agreement between the 13118
district and the district in which the child or child's parent has 13119
relocated unless the districts have not entered into such 13120
agreement, in which case the child shall be entitled to 13121
transportation services in the same manner as a pupil attending 13122
school in the district under interdistrict open enrollment as 13123
described in division (H) of section 3313.981 of the Revised Code, 13124
regardless of whether the district has adopted an open enrollment 13125
policy as described in division (B)(1)(b) or (c) of section 13126
3313.98 of the Revised Code.13127

       (J) This division does not apply to a child receiving special 13128
education.13129

       A school district required to pay tuition pursuant to13130
division (C)(2) or (3) of this section or section 3313.65 of the13131
Revised Code shall have an amount deducted under division (F) of13132
section 3317.023 of the Revised Code equal to its own tuition rate13133
for the same period of attendance. A school district entitled to13134
receive tuition pursuant to division (C)(2) or (3) of this section13135
or section 3313.65 of the Revised Code shall have an amount13136
credited under division (F) of section 3317.023 of the Revised13137
Code equal to its own tuition rate for the same period of13138
attendance. If the tuition rate credited to the district of13139
attendance exceeds the rate deducted from the district required to13140
pay tuition, the department of education shall pay the district of13141
attendance the difference from amounts deducted from all13142
districts' payments under division (F) of section 3317.023 of the13143
Revised Code but not credited to other school districts under such13144
division and from appropriations made for such purpose. The13145
treasurer of each school district shall, by the fifteenth day of13146
January and July, furnish the superintendent of public instruction13147
a report of the names of each child who attended the district's13148
schools under divisions (C)(2) and (3) of this section or section13149
3313.65 of the Revised Code during the preceding six calendar13150
months, the duration of the attendance of those children, the13151
school district responsible for tuition on behalf of the child,13152
and any other information that the superintendent requires.13153

       Upon receipt of the report the superintendent, pursuant to13154
division (F) of section 3317.023 of the Revised Code, shall deduct13155
each district's tuition obligations under divisions (C)(2) and (3)13156
of this section or section 3313.65 of the Revised Code and pay to13157
the district of attendance that amount plus any amount required to13158
be paid by the state.13159

       (K) In the event of a disagreement, the superintendent of13160
public instruction shall determine the school district in which13161
the parent resides.13162

       (L) Nothing in this section requires or authorizes, or shall13163
be construed to require or authorize, the admission to a public13164
school in this state of a pupil who has been permanently excluded13165
from public school attendance by the superintendent of public13166
instruction pursuant to sections 3301.121 and 3313.662 of the13167
Revised Code.13168

       (M) In accordance with division (B)(1) of this section, a 13169
child whose parent is a member of the national guard or a reserve 13170
unit of the armed forces of the United States and is called to 13171
active duty, or a child whose parent is a member of the armed 13172
forces of the United States and is ordered to a temporary duty 13173
assignment outside of the district, may continue to attend school 13174
in the district in which the child's parent lived before being 13175
called to active duty or ordered to a temporary duty assignment 13176
outside of the district, as long as the child's parent continues 13177
to be a resident of that district, and regardless of where the 13178
child lives as a result of the parent's active duty status or 13179
temporary duty assignment. However, the district is not 13180
responsible for providing transportation for the child if the 13181
child lives outside of the district as a result of the parent's 13182
active duty status or temporary duty assignment.13183

       Sec. 3313.6410. This section applies to any school that is 13184
operated by a school district and in which the enrolled students 13185
work primarily on assignments in nonclassroom-based learning 13186
opportunities provided via an internet- or other computer-based 13187
instructional method.13188

        (A) Any school to which this section applies shall withdraw 13189
from the school any student who, for two consecutive school years, 13190
has failed to participate in the spring administration of any test 13191
prescribed under section 3301.0710 or 3301.0712 of the Revised 13192
Code for the student's grade level and was not excused from the 13193
test pursuant to division (C)(1) or (3) of section 3301.0711 of 13194
the Revised Code, regardless of whether a waiver was granted for 13195
the student under division (E) of section 3317.03 of the Revised 13196
Code. The school shall report any such student's data verification 13197
code, as assigned pursuant to section 3301.0714 of the Revised 13198
Code, to the department of education to be added to the list 13199
maintained by the department under section 3314.26 of the Revised 13200
Code.13201

        (B) No school to which this section applies shall receive any 13202
state funds under Chapter 3317. of the Revised Code for any 13203
enrolled student whose data verification code appears on the list 13204
maintained by the department under section 3314.26 of the Revised 13205
Code. Notwithstanding any provision of the Revised Code to the 13206
contrary, the parent of any such student shall pay tuition to the 13207
school district that operates the school in an amount equal to the 13208
state funds the district otherwise would receive for that student, 13209
as determined by the department. A school to which this section 13210
applies may withdraw any student for whom the parent does not pay 13211
tuition as required by this division.13212

       Sec. 3313.813.  (A) As used in this section:13213

       (1) "Outdoor education center" means a public or nonprofit 13214
private entity that provides to pupils enrolled in any public or 13215
chartered nonpublic elementary or secondary school an outdoor 13216
educational curriculum that the school considers to be part of its 13217
educational program.13218

       (2) "Outside-school-hours care center" has the meaning 13219
established in 7 C.F.R. 226.2.13220

       (B) The state board of education shall establish standards 13221
for a school lunch program, school breakfast program, child and 13222
adult care food program, special food service program for 13223
children, summer food service program for children, special milk 13224
program for children, food service equipment assistance program, 13225
and commodity distribution program established under the "National 13226
School Lunch Act," 60 Stat. 230 (1946), 42 U.S.C. 1751, as 13227
amended, and the "Child Nutrition Act of 1966," 80 Stat. 885, 42 13228
U.S.C. 1771, as amended. Any board of education of a school13229
district, nonprofit private school, outdoor education center,13230
child care institution, outside-school-hours care center, or13231
summer camp desiring to participate in such a program or required 13232
to participate under this section shall, if eligible to 13233
participate under the "National School Lunch Act," as amended, or 13234
the "Child Nutrition Act of 1966," as amended, make application to 13235
the state board of education for assistance. The board shall 13236
administer the allocation and distribution of all state and 13237
federal funds for these programs.13238

       (C) The state board of education shall require the board of13239
education of each school district included under this divisionand 13240
each chartered nonpublic school to establish and maintain a school 13241
breakfast and, lunch, and summer food service program pursuant to 13242
the "National School Lunch Act" and the "Child Nutrition Act of 13243
1966.," as described in divisions (C)(1) to (5) of this section.13244

       (1) The state board shall require the board of education in 13245
each school district and each chartered nonpublic school to 13246
establish a breakfast program in every school where at least 13247
one-thirdone-fifth of the pupils in the school are eligible under 13248
federal requirements for free breakfasts and to establish a lunch 13249
program in every school where at least one-thirdone-fifth of the 13250
pupils are eligible for free lunches. The board of education or 13251
chartered nonpublic school required to establish a breakfast 13252
program under this division may make a charge in accordance with 13253
federal requirements for each reduced price breakfast or paid 13254
breakfast to cover the cost incurred in providing that meal.13255

       (2) The state board shall require the board of education in 13256
each school district to establish a breakfast program in every13257
school in which the parents of at least one-half of the children13258
enrolled in the school have requested that the breakfast program13259
be established. The board of education required to establish a13260
program under this division may make a charge for each meal to13261
cover all or part of the costs incurred in establishing such a13262
program.13263

       (3) The state board of education shall require the board of 13264
education in each school district to establish one of the 13265
following for summer intervention services described in division 13266
(D) of section 3301.0711 and section 3313.608 of the Revised Code 13267
and any other summer intervention program required by law:13268

       (a) An extension of the school breakfast program pursuant to 13269
the "National School Lunch Act" and the "Child Nutrition Act of 13270
1966";13271

       (b) An extension of the school lunch program pursuant to 13272
those acts;13273

       (c) A summer food service program pursuant to those acts.13274

       (4)(a) If the board of education of a school district 13275
determines that, for financial reasons, it cannot comply with 13276
division (C)(1) or (3) of this section, the district board may 13277
choose not to comply with either or both divisions, except as 13278
provided in division (C)(4)(b) of this section. The district board 13279
publicly shall communicate to the residents of the district, in 13280
the manner it determines appropriate, its decision not to comply.13281

       (b) If a district board chooses not to comply with division 13282
(C)(1) of this section, the state board of education nevertheless 13283
shall require the district board to establish a breakfast program 13284
in every school where at least one-third of the pupils in the 13285
school are eligible under federal requirements for free breakfasts 13286
and to establish a lunch program in every school where at least 13287
one-third of the pupils are eligible for free lunches. The 13288
district board may make a charge in accordance with federal 13289
requirements for each reduced price breakfast or paid breakfast to 13290
cover the cost incurred in providing that meal. 13291

       (c) If a school district cannot for good cause comply with13292
the requirements of division (C)(1) or(2) or (4)(b) of this 13293
section at the time the state board determines that a district is 13294
subject to these requirements, the state board of education shall 13295
grant a reasonable extension of time. Good cause for an extension 13296
of time shall include, but need not be limited to, economic13297
impossibility of compliance with the requirements at the time the13298
state board determines that a district is subject to them.13299

       (5) If the governing authority of a chartered nonpublic 13300
school determines that it cannot comply with division (C)(1) of 13301
this section for financial reasons, the governing authority may 13302
choose not to comply. In that case, the governing authority shall 13303
communicate to the parents of its students, in the manner it 13304
determines appropriate, its decision not to comply.13305

       (D)(1) The state board of education shall accept the13306
application of any outdoor education center in the state making13307
application for participation in a program pursuant to division13308
(B) of this section.13309

       (2) For purposes of participation in any program pursuant to 13310
this section, the board shall certify any outdoor education center 13311
making application as an educational unit that is part of the 13312
educational system of the state, if the center:13313

       (a) Meets the definition of an outdoor education center;13314

       (b) Provides its outdoor education curriculum to pupils on an 13315
overnight basis so that pupils are in residence at the center for 13316
more than twenty-four consecutive hours;13317

       (c) Operates under public or nonprofit private ownership in a 13318
single building or complex of buildings.13319

       (3) The board shall approve any outdoor education center13320
certified under this division for participation in the program for 13321
which the center is making application on the same basis as any 13322
other applicant for that program.13323

       Sec. 3314.02.  (A) As used in this chapter:13324

       (1) "Sponsor" means an entity listed in division (C)(1) of13325
this section, which has been approved by the department of 13326
education to sponsor community schools and with which the13327
governing authority of the proposed community school enters into a13328
contract pursuant to this section.13329

       (2) "Pilot project area" means the school districts included13330
in the territory of the former community school pilot project13331
established by former Section 50.52 of Am. Sub. H.B. No. 215 of13332
the 122nd general assembly.13333

       (3) "Challenged school district" means any of the following:13334

       (a) A school district that is part of the pilot project area;13335

       (b) A school district that is either in a state of academic13336
emergency or in a state of academic watch under section 3302.03 of13337
the Revised Code;13338

       (c) A big eight school district.13339

       (4) "Big eight school district" means a school district that13340
for fiscal year 1997 had both of the following:13341

       (a) A percentage of children residing in the district and13342
participating in the predecessor of Ohio works first greater than13343
thirty per cent, as reported pursuant to section 3317.10 of the13344
Revised Code;13345

       (b) An average daily membership greater than twelve thousand, 13346
as reported pursuant to former division (A) of section 3317.03 of 13347
the Revised Code.13348

       (5) "New start-up school" means a community school other than13349
one created by converting all or part of an existing public13350
school, as designated in the school's contract pursuant to13351
division (A)(17) of section 3314.03 of the Revised Code.13352

       (6) "Urban school district" means one of the state's13353
twenty-one urban school districts as defined in division (O) of13354
section 3317.02 of the Revised Code as that section existed prior13355
to July 1, 1998.13356

       (7) "Internet- or computer-based community school" means a13357
community school established under this chapter in which the13358
enrolled students work primarily from their residences on13359
assignments in nonclassroom-based learning opportunities provided 13360
via an internet- or other computer-based instructional method that 13361
does not rely on regular classroom instruction or via 13362
comprehensive instructional methods that include internet-based, 13363
other computer-based, and noncomputer-based learning 13364
opportunities.13365

       (B) Any person or group of individuals may initially propose13366
under this division the conversion of all or a portion of a public13367
school to a community school. The proposal shall be made to the13368
board of education of the city, local, or exempted village school13369
district in which the public school is proposed to be converted.13370
Upon receipt of a proposal, a board may enter into a preliminary13371
agreement with the person or group proposing the conversion of the13372
public school, indicating the intention of the board of education13373
to support the conversion to a community school. A proposing13374
person or group that has a preliminary agreement under this13375
division may proceed to finalize plans for the school, establish a13376
governing authority for the school, and negotiate a contract with13377
the board of education. Provided the proposing person or group13378
adheres to the preliminary agreement and all provisions of this13379
chapter, the board of education shall negotiate in good faith to13380
enter into a contract in accordance with section 3314.03 of the13381
Revised Code and division (C) of this section.13382

       (C)(1) Any person or group of individuals may propose under13383
this division the establishment of a new start-up school to be13384
located in a challenged school district. The proposal may be made13385
to any of the following entities:13386

       (a) The board of education of the district in which the13387
school is proposed to be located;13388

       (b) The board of education of any joint vocational school13389
district with territory in the county in which is located the13390
majority of the territory of the district in which the school is13391
proposed to be located;13392

       (c) The board of education of any other city, local, or13393
exempted village school district having territory in the same13394
county where the district in which the school is proposed to be13395
located has the major portion of its territory;13396

       (d) The governing board of any educational service center;13397

        (e) A sponsoring authority designated by the board of13398
trustees of any of the thirteen state universities listed in 13399
section 3345.011 of the Revised Code or the board of trustees 13400
itself as long as a mission of the proposed school to be specified 13401
in the contract under division (A)(2) of section 3314.03 of the 13402
Revised Code and as approved by the department of education under 13403
division (B)(2) of section 3314.015 of the Revised Code will be 13404
the practical demonstration of teaching methods, educational13405
technology, or other teaching practices that are included in the13406
curriculum of the university's teacher preparation program13407
approved by the state board of education;13408

        (f) Any qualified tax-exempt entity under section 501(c)(3) 13409
of the Internal Revenue Code as long as all of the following 13410
conditions are satisfied:13411

        (i) The entity has been in operation for at least five years 13412
prior to applying to be a community school sponsor.13413

        (ii) The entity has assets of at least five hundred thousand 13414
dollars and a demonstrated record of financial responsibility.13415

        (iii) The department of education has determined that the13416
entity is an education-oriented entity under division (B)(3) of13417
section 3314.015 of the Revised Code and the entity has a 13418
demonstrated record of successful implementation of educational 13419
programs.13420

       (iv) The entity is not a community school.13421

        Any entity described in division (C)(1) of this section may 13422
enter into a preliminary agreement pursuant to division (C)(2) of 13423
this section with the proposing person or group.13424

       (2) A preliminary agreement indicates the intention of an 13425
entity described in division (C)(1) of this section to sponsor the 13426
community school. A proposing person or group that has such a 13427
preliminary agreement may proceed to finalize plans for the 13428
school, establish a governing authority as described in division 13429
(E) of this section for the school, and negotiate a contract with 13430
the entity. Provided the proposing person or group adheres to the13431
preliminary agreement and all provisions of this chapter, the 13432
entity shall negotiate in good faith to enter into a contract in 13433
accordance with section 3314.03 of the Revised Code.13434

       (3) A new start-up school that is established in a school13435
district while that district is either in a state of academic13436
emergency or in a state of academic watch under section 3302.03 of13437
the Revised Code may continue in existence once the school13438
district is no longer in a state of academic emergency or academic13439
watch, provided there is a valid contract between the school and a13440
sponsor.13441

       (4) A copy of every preliminary agreement entered into under13442
this division shall be filed with the superintendent of public13443
instruction.13444

       (D) A majority vote of the board of a sponsoring entity and a13445
majority vote of the members of the governing authority of a13446
community school shall be required to adopt a contract and convert13447
the public school to a community school or establish the new13448
start-up school. Beginning on the effective date of this amendment13449
September 29, 2005, adoption of the contract shall occur not later 13450
than the fifteenth day of March, and signing of the contract shall 13451
occur not later than the fifteenth day of May, prior to the school 13452
year in which the school will open. The governing authority shall 13453
notify the department of education when the contract has been 13454
signed. Subject to sections 3314.013 and 3314.014 of the Revised13455
Code, an unlimited number of community schools may be established13456
in any school district provided that a contract is entered into13457
for each community school pursuant to this chapter.13458

       (E) As used in this division, "immediate relatives" are13459
limited to spouses, children, parents, grandparents, siblings, and13460
in-laws.13461

        Each new start-up community school established under this13462
chapter shall be under the direction of a governing authority13463
which shall consist of a board of not less than five individuals13464
who are not owners or employees, or immediate relatives of owners13465
or employees, of any for-profit firm that operates or manages a13466
school for the governing authority.13467

        No person shall serve on the governing authority or operate 13468
the community school under contract with the governing authority 13469
so long as the person owes the state any money or is in a dispute 13470
over whether the person owes the state any money concerning the 13471
operation of a community school that has closed.13472

       (F) Nothing in this chapter shall be construed to permit the13473
establishment of a community school in more than one school13474
district under the same contract.13475

       (G)(1) A new start-up school that is established prior to 13476
August 15, 2003, in an urban school district that is not also a 13477
big-eight school district may continue to operate after that date 13478
and the contract between the school's governing authority and the 13479
school's sponsor may be renewed, as provided under this chapter, 13480
after that date, but no additional new start-up schools may be 13481
established in such a district unless the district is a challenged 13482
school district as defined in this section as it exists on and 13483
after that date.13484

       (2) A community school that was established prior to June 29, 13485
1999, and is located in a county contiguous to the pilot project 13486
area and in a school district that is not a challenged school 13487
district may continue to operate after that date, provided the 13488
school complies with all provisions of this chapter. The contract 13489
between the school's governing authority and the school's sponsor 13490
may be renewed, but no additional start-up community school may be 13491
established in that district unless the district is a challenged 13492
school district.13493

       Sec. 3314.03.  A copy of every contract entered into under 13494
this section shall be filed with the superintendent of public 13495
instruction.13496

       (A) Each contract entered into between a sponsor and the 13497
governing authority of a community school shall specify the 13498
following:13499

       (1) That the school shall be established as either of the13500
following:13501

       (a) A nonprofit corporation established under Chapter 1702.13502
of the Revised Code, if established prior to April 8, 2003;13503

       (b) A public benefit corporation established under Chapter13504
1702. of the Revised Code, if established after April 8, 2003;13505

       (2) The education program of the school, including the13506
school's mission, the characteristics of the students the school13507
is expected to attract, the ages and grades of students, and the13508
focus of the curriculum;13509

       (3) The academic goals to be achieved and the method of13510
measurement that will be used to determine progress toward those13511
goals, which shall include the statewide achievement tests;13512

       (4) Performance standards by which the success of the school13513
will be evaluated by the sponsor. If the sponsor will evaluate the 13514
school in accordance with division (D) of section 3314.36 of the 13515
Revised Code, the contract shall specify the number of school 13516
years that the school will be evaluated under that division.13517

       (5) The admission standards of section 3314.06 of the Revised 13518
Code and, if applicable, section 3314.061 of the Revised Code;13519

       (6)(a) Dismissal procedures;13520

       (b) A requirement that the governing authority adopt an13521
attendance policy that includes a procedure for automatically13522
withdrawing a student from the school if the student without a13523
legitimate excuse fails to participate in one hundred five13524
consecutive hours of the learning opportunities offered to the13525
student. 13526

       (7) The ways by which the school will achieve racial and13527
ethnic balance reflective of the community it serves;13528

       (8) Requirements for financial audits by the auditor of 13529
state. The contract shall require financial records of the school 13530
to be maintained in the same manner as are financial records of 13531
school districts, pursuant to rules of the auditor of state, and 13532
the audits shall be conducted in accordance with section 117.10 of 13533
the Revised Code.13534

       (9) The facilities to be used and their locations;13535

       (10) Qualifications of teachers, including a requirement that 13536
the school's classroom teachers be licensed in accordance with 13537
sections 3319.22 to 3319.31 of the Revised Code, except that a 13538
community school may engage noncertificated persons to teach up to 13539
twelve hours per week pursuant to section 3319.301 of the Revised 13540
Code;13541

       (11) That the school will comply with the following13542
requirements:13543

       (a) The school will provide learning opportunities to a13544
minimum of twenty-five students for a minimum of nine hundred13545
twenty hours per school year;13546

       (b) The governing authority will purchase liability13547
insurance, or otherwise provide for the potential liability of the13548
school;13549

       (c) The school will be nonsectarian in its programs,13550
admission policies, employment practices, and all other13551
operations, and will not be operated by a sectarian school or13552
religious institution;13553

       (d) The school will comply with sections 9.90, 9.91, 109.65,13554
121.22, 149.43, 2151.358, 2151.421, 2313.18, 3301.0710, 3301.0711,13555
3301.0712, 3301.0715, 3313.50, 3313.608, 3313.6012, 3313.643,13556
3313.648, 3313.66, 3313.661, 3313.662, 3313.67, 3313.671,13557
3313.672, 3313.673, 3313.69, 3313.71, 3313.716, 3313.80, 3313.96,13558
3319.073, 3319.321, 3319.39, 3321.01, 3321.13, 3321.14, 3321.17,13559
3321.18, 3321.19, 3321.191, 3327.10, 4111.17, 4113.52, and13560
5705.391 and Chapters 117., 1347., 2744., 3365., 3742., 4112., 13561
4123., 4141., and 4167. of the Revised Code as if it were a school13562
district and will comply with section 3301.0714 of the Revised13563
Code in the manner specified in section 3314.17 of the Revised13564
Code;13565

       (e) The school shall comply with Chapter 102. of the Revised13566
Code except that nothing in that chapter shall prohibit a member13567
of the school's governing board from also being an employee of the13568
school and nothing in that chapter orand section 2921.42 of the13569
Revised Code shall prohibit a member of the school's governing13570
board from having an interest in a contract into which the13571
governing board enters that is not a contract with a for-profit13572
firm for the operation or management of a school under the13573
auspices of the governing authority;13574

       (f) The school will comply with sections 3313.61, 3313.611,13575
and 3313.614 of the Revised Code, except that the requirement in 13576
sections 3313.61 and 3313.611 of the Revised Code that a person13577
must successfully complete the curriculum in any high school prior13578
to receiving a high school diploma may be met by completing the13579
curriculum adopted by the governing authority of the community13580
school rather than the curriculum specified in Title XXXIII of the13581
Revised Code or any rules of the state board of education;13582

       (g) The school governing authority will submit within four 13583
months after the end of each school year a report of its 13584
activities and progress in meeting the goals and standards of13585
divisions (A)(3) and (4) of this section and its financial status13586
to the sponsor, the parents of all students enrolled in the13587
school, and the legislative office of education oversight. The13588
school will collect and provide any data that the legislative13589
office of education oversight requests in furtherance of any study13590
or research that the general assembly requires the office to13591
conduct, including the studies required under Section 50.39 of Am.13592
Sub. H.B. 215 of the 122nd general assembly and Section 50.52.2 of13593
Am. Sub. H.B. 215 of the 122nd general assembly, as amended.13594

       (12) Arrangements for providing health and other benefits to13595
employees;13596

       (13) The length of the contract, which shall begin at the13597
beginning of an academic year. No contract shall exceed five years13598
unless such contract has been renewed pursuant to division (E) of 13599
this section.13600

       (14) The governing authority of the school, which shall be13601
responsible for carrying out the provisions of the contract;13602

       (15) A financial plan detailing an estimated school budget13603
for each year of the period of the contract and specifying the13604
total estimated per pupil expenditure amount for each such year.13605
The plan shall specify for each year the base formula amount that13606
will be used for purposes of funding calculations under section13607
3314.08 of the Revised Code. This base formula amount for any year 13608
shall not exceed the formula amount defined under section 3317.0213609
of the Revised Code. The plan may also specify for any year a 13610
percentage figure to be used for reducing the per pupil amount of 13611
the subsidy calculated pursuant to section 3317.029 of the Revised 13612
Code the school is to receive that year under section 3314.08 of 13613
the Revised Code.13614

       (16) Requirements and procedures regarding the disposition of13615
employees of the school in the event the contract is terminated or 13616
not renewed pursuant to section 3314.07 of the Revised Code;13617

       (17) Whether the school is to be created by converting all or 13618
part of an existing public school or is to be a new start-up13619
school, and if it is a converted public school, specification of13620
any duties or responsibilities of an employer that the board of13621
education that operated the school before conversion is delegating13622
to the governing board of the community school with respect to all13623
or any specified group of employees provided the delegation is not13624
prohibited by a collective bargaining agreement applicable to such13625
employees;13626

       (18) Provisions establishing procedures for resolving13627
disputes or differences of opinion between the sponsor and the13628
governing authority of the community school;13629

       (19) A provision requiring the governing authority to adopt a 13630
policy regarding the admission of students who reside outside the 13631
district in which the school is located. That policy shall comply 13632
with the admissions procedures specified in sections 3314.06 and 13633
3314.061 of the Revised Code and, at the sole discretion of the 13634
authority, shall do one of the following:13635

       (a) Prohibit the enrollment of students who reside outside13636
the district in which the school is located;13637

       (b) Permit the enrollment of students who reside in districts13638
adjacent to the district in which the school is located;13639

       (c) Permit the enrollment of students who reside in any other13640
district in the state.13641

       (20) A provision recognizing the authority of the department13642
of education to take over the sponsorship of the school in13643
accordance with the provisions of division (C) of section 3314.01513644
of the Revised Code;13645

       (21) A provision recognizing the sponsor's authority to13646
assume the operation of a school under the conditions specified in13647
division (B) of section 3314.073 of the Revised Code;13648

        (22) A provision recognizing both of the following:13649

       (a) The authority of public health and safety officials to13650
inspect the facilities of the school and to order the facilities13651
closed if those officials find that the facilities are not in13652
compliance with health and safety laws and regulations;13653

       (b) The authority of the department of education as the13654
community school oversight body to suspend the operation of the13655
school under section 3314.072 of the Revised Code if the13656
department has evidence of conditions or violations of law at the13657
school that pose an imminent danger to the health and safety of13658
the school's students and employees and the sponsor refuses to13659
take such action;13660

        (23) A description of the learning opportunities that will be 13661
offered to students including both classroom-based and13662
non-classroom-based learning opportunities that is in compliance13663
with criteria for student participation established by the13664
department under division (L)(2) of section 3314.08 of the Revised13665
Code;13666

       (24) The school will comply with section 3302.04 of the 13667
Revised Code, including division (E) of that section to the extent 13668
possible, except that any action required to be taken by a school 13669
district pursuant to that section shall be taken by the sponsor of 13670
the school. However, the sponsor shall not be required to take any 13671
action described in division (F) of that section.13672

       (25) Beginning in the 2006-2007 school year, the school will 13673
open for operation not later than the thirtieth day of September 13674
each school year, unless the mission of the school as specified 13675
under division (A)(2) of this section is solely to serve dropouts. 13676
In its initial year of operation, if the school fails to open by 13677
the thirtieth day of September, or within one year after the 13678
adoption of the contract pursuant to division (D) of section 13679
3314.02 of the Revised Code if the mission of the school is solely 13680
to serve dropouts, the contract shall be void.13681

       (B) The community school shall also submit to the sponsor a13682
comprehensive plan for the school. The plan shall specify the13683
following:13684

       (1) The process by which the governing authority of the13685
school will be selected in the future;13686

       (2) The management and administration of the school;13687

       (3) If the community school is a currently existing public13688
school, alternative arrangements for current public school13689
students who choose not to attend the school and teachers who13690
choose not to teach in the school after conversion;13691

       (4) The instructional program and educational philosophy of13692
the school;13693

       (5) Internal financial controls.13694

       (C) A contract entered into under section 3314.02 of the13695
Revised Code between a sponsor and the governing authority of a13696
community school may provide for the community school governing13697
authority to make payments to the sponsor, which is hereby13698
authorized to receive such payments as set forth in the contract13699
between the governing authority and the sponsor. The total amount13700
of such payments for oversight and monitoring of the school shall13701
not exceed three per cent of the total amount of payments for13702
operating expenses that the school receives from the state. 13703

       (D) The contract shall specify the duties of the sponsor13704
which shall be in accordance with the written agreement entered13705
into with the department of education under division (B) of13706
section 3314.015 of the Revised Code and shall include the13707
following:13708

        (1) Monitor the community school's compliance with all laws13709
applicable to the school and with the terms of the contract;13710

        (2) Monitor and evaluate the academic and fiscal performance 13711
and the organization and operation of the community school on at 13712
least an annual basis;13713

        (3) Report on an annual basis the results of the evaluation13714
conducted under division (D)(2) of this section to the department13715
of education and to the parents of students enrolled in the13716
community school;13717

        (4) Provide technical assistance to the community school in 13718
complying with laws applicable to the school and terms of the13719
contract;13720

        (5) Take steps to intervene in the school's operation to13721
correct problems in the school's overall performance, declare the13722
school to be on probationary status pursuant to section 3314.07313723
of the Revised Code, suspend the operation of the school pursuant13724
to section 3314.072 of the Revised Code, or terminate the contract13725
of the school pursuant to section 3314.07 of the Revised Code as13726
determined necessary by the sponsor;13727

        (6) Have in place a plan of action to be undertaken in the13728
event the community school experiences financial difficulties or13729
closes prior to the end of a school year.13730

        (E) Upon the expiration of a contract entered into under this 13731
section, the sponsor of a community school may, with the approval 13732
of the governing authority of the school, renew that contract for13733
a period of time determined by the sponsor, but not ending earlier13734
than the end of any school year, if the sponsor finds that the13735
school's compliance with applicable laws and terms of the contract13736
and the school's progress in meeting the academic goals prescribed13737
in the contract have been satisfactory. Any contract that is 13738
renewed under this division remains subject to the provisions of 13739
sections 3314.07, 3314.072, and 3314.073 of the Revised Code.13740

       (F) If a community school fails to open for operation within 13741
one year after the contract entered into under this section is 13742
adopted pursuant to division (D) of section 3314.02 of the Revised 13743
Code or permanently closes prior to the expiration of the 13744
contract, the contract shall be void and the school shall not 13745
enter into a contract with any other sponsor. A school shall not 13746
be considered permanently closed because the operations of the 13747
school have been suspended pursuant to section 3314.072 of the 13748
Revised Code. Any contract that becomes void under this division 13749
shall not count toward any statewide limit on the number of such 13750
contracts prescribed by section 3314.013 of the Revised Code.13751

       Sec. 3314.08.  (A) As used in this section:13752

       (1) "Base formula amount" means the amount specified as such13753
in a community school's financial plan for a school year pursuant13754
to division (A)(15) of section 3314.03 of the Revised Code.13755

       (2) "Cost-of-doing-business factor" has the same meaning as13756
in section 3317.02 of the Revised Code.13757

       (3) "IEP" means an individualized education program as13758
defined in section 3323.01 of the Revised Code.13759

       (4) "Applicable special education weight" means the multiple13760
specified in section 3317.013 of the Revised Code for a handicap13761
described in that section.13762

       (5) "Applicable vocational education weight" means:13763

       (a) For a student enrolled in vocational education programs13764
or classes described in division (A) of section 3317.014 of the13765
Revised Code, the multiple specified in that division;13766

       (b) For a student enrolled in vocational education programs13767
or classes described in division (B) of section 3317.014 of the13768
Revised Code, the multiple specified in that division.13769

       (6) "Entitled to attend school" means entitled to attend13770
school in a district under section 3313.64 or 3313.65 of the13771
Revised Code.13772

       (7) A community school student is "included in the poverty 13773
student count" of a school district if the student is entitled to13774
attend school in the district and the student's family receives 13775
assistance under the Ohio works first program.13776

       (8) "Poverty-based assistance reduction factor" means the13777
percentage figure, if any, for reducing the per pupil amount of 13778
poverty-based assistance a community school is entitled to receive 13779
pursuant to divisions (D)(5) and (6) of this section in any year,13780
as specified in the school's financial plan for the year pursuant 13781
to division (A)(15) of section 3314.03 of the Revised Code.13782

       (9) "All-day kindergarten" has the same meaning as in section13783
3317.029 of the Revised Code.13784

       (10) "SF-3 payment" means the sum of the payments to a school 13785
district in a fiscal year under divisions (A), (C)(1), (C)(4), 13786
(D), (E), and (F) of section 3317.022, divisions (J)(G), (P)(L), 13787
and (R)(N) of section 3317.024, and sections 3317.029, 3317.0216, 13788
3317.0217, 3317.04, 3317.05, 3317.052, and 3317.053 of the Revised 13789
Code after making the adjustments required by sections 3313.981 13790
and 3313.979, divisions (B), (C), (D), (E), (K), (L), (M), (N), 13791
and (O) of section 3317.023, and division (C) of section 3317.20 13792
of the Revised Code.13793

       (B) The state board of education shall adopt rules requiring13794
both of the following:13795

       (1) The board of education of each city, exempted village,13796
and local school district to annually report the number of13797
students entitled to attend school in the district who are13798
enrolled in grades one through twelve in a community school13799
established under this chapter, the number of students entitled to13800
attend school in the district who are enrolled in kindergarten in13801
a community school, the number of those kindergartners who are13802
enrolled in all-day kindergarten in their community school, and13803
for each child, the community school in which the child is13804
enrolled.13805

       (2) The governing authority of each community school13806
established under this chapter to annually report all of the13807
following:13808

       (a) The number of students enrolled in grades one through13809
twelve and the number of students enrolled in kindergarten in the13810
school who are not receiving special education and related13811
services pursuant to an IEP;13812

       (b) The number of enrolled students in grades one through13813
twelve and the number of enrolled students in kindergarten, who13814
are receiving special education and related services pursuant to13815
an IEP;13816

       (c) The number of students reported under division (B)(2)(b)13817
of this section receiving special education and related services13818
pursuant to an IEP for a handicap described in each of divisions13819
(A) to (F) of section 3317.013 of the Revised Code;13820

       (d) The full-time equivalent number of students reported13821
under divisions (B)(2)(a) and (b) of this section who are enrolled13822
in vocational education programs or classes described in each of13823
divisions (A) and (B) of section 3317.014 of the Revised Code that13824
are provided by the community school;13825

       (e) Twenty per cent of the number of students reported under13826
divisions (B)(2)(a) and (b) of this section who are not reported13827
under division (B)(2)(d) of this section but who are enrolled in13828
vocational education programs or classes described in each of13829
divisions (A) and (B) of section 3317.014 of the Revised Code at a13830
joint vocational school district under a contract between the13831
community school and the joint vocational school district and are13832
entitled to attend school in a city, local, or exempted village13833
school district whose territory is part of the territory of the13834
joint vocational district;13835

       (f) The number of enrolled preschool handicapped students13836
receiving special education services in a state-funded unit;13837

       (g) The community school's base formula amount;13838

       (h) For each student, the city, exempted village, or local13839
school district in which the student is entitled to attend school;13840

       (i) Any poverty-based assistance reduction factor that 13841
applies to a school year.13842

       (C) From the SF-3 payment made to a city, exempted village, 13843
or local school district and, if necessary, from the payment made 13844
to the district under sections 321.24 and 323.156 of the Revised 13845
Code, the department of education shall annually subtract the sum 13846
of the amounts described in divisions (C)(1) to (9) of this 13847
section. However, when deducting payments on behalf of students 13848
enrolled in internet- or computer-based community schools, the 13849
department shall deduct only those amounts described in divisions 13850
(C)(1) and (2) of this section. Furthermore, the aggregate amount 13851
deducted under this division shall not exceed the sum of the 13852
district's SF-3 payment and its payment under sections 321.24 and 13853
323.156 of the Revised Code.13854

       (1) An amount equal to the sum of the amounts obtained when,13855
for each community school where the district's students are13856
enrolled, the number of the district's students reported under13857
divisions (B)(2)(a), (b), and (e) of this section who are enrolled 13858
in grades one through twelve, and one-half the number of students13859
reported under those divisions who are enrolled in kindergarten,13860
in that community school is multiplied by the greater of the 13861
following:13862

       (a) The fiscal year 2005 base formula amount of that 13863
community school as adjusted by the school district's fiscal year 13864
2005 cost-of-doing-business factor;13865

       (b) The sum of (the current base formula amount of that 13866
community school times the school district's current 13867
cost-of-doing-business factor) plus the per pupil amount of the 13868
base funding supplements specified in divisions (C)(1) to (4) of 13869
section 3317.012 of the Revised Code.13870

       (2) The sum of the amounts calculated under divisions13871
(C)(2)(a) and (b) of this section:13872

       (a) For each of the district's students reported under13873
division (B)(2)(c) of this section as enrolled in a community13874
school in grades one through twelve and receiving special13875
education and related services pursuant to an IEP for a handicap13876
described in section 3317.013 of the Revised Code, the product of13877
the applicable special education weight times the community13878
school's base formula amount;13879

       (b) For each of the district's students reported under13880
division (B)(2)(c) of this section as enrolled in kindergarten in13881
a community school and receiving special education and related13882
services pursuant to an IEP for a handicap described in section13883
3317.013 of the Revised Code, one-half of the amount calculated as13884
prescribed in division (C)(2)(a) of this section.13885

       (3) For each of the district's students reported under13886
division (B)(2)(d) of this section for whom payment is made under13887
division (D)(4) of this section, the amount of that payment;13888

       (4) An amount equal to the sum of the amounts obtained when,13889
for each community school where the district's students are13890
enrolled, the number of the district's students enrolled in that13891
community school who are included in the district's poverty 13892
student count is multiplied by the per pupil amount of 13893
poverty-based assistance the school district receives that year 13894
pursuant to division (B) or (C) of section 3317.029 of the Revised13895
Code, as adjusted by any poverty-based assistance reduction factor 13896
of that community school. If the district receives poverty-based 13897
assistance under division (B) of that section, the per pupil13898
amount of that aid is the quotient of the amount the district13899
received under that division divided by the district's poverty 13900
student count, as defined in that section. If the district 13901
receives poverty-based assistance under division (C) of section13902
3317.029 of the Revised Code, the per pupil amount of that aid for 13903
the district shall be calculated by the department.13904

       (5) An amount equal to the sum of the amounts obtained when,13905
for each community school where the district's students are13906
enrolled, the district's per pupil amount of aid received under13907
division (E) of section 3317.029 of the Revised Code, as adjusted13908
by any poverty-based assistance reduction factor of the community 13909
school, is multiplied by the sum of the following:13910

       (a) The number of the district's students reported under13911
division (B)(2)(a) of this section who are enrolled in grades one13912
to three in that community school and who are not receiving13913
special education and related services pursuant to an IEP;13914

       (b) One-half of the district's students who are enrolled in13915
all-day or any other kindergarten class in that community school13916
and who are not receiving special education and related services13917
pursuant to an IEP;13918

       (c) One-half of the district's students who are enrolled in13919
all-day kindergarten in that community school and who are not13920
receiving special education and related services pursuant to an13921
IEP.13922

       The district's per pupil amount of aid under division (E) of13923
section 3317.029 of the Revised Code is the quotient of the amount13924
the district received under that division divided by the13925
district's kindergarten through third grade ADM, as defined in13926
that section.13927

       (6) An amount equal to the sum of the amounts obtained when, 13928
for each community school where the district's students are 13929
enrolled, the district's per pupil amount received under division 13930
(F) of section 3317.029 of the Revised Code, as adjusted by any 13931
poverty-based assistance reduction factor of that community 13932
school, is multiplied by the number of the district's students 13933
enrolled in the community school who are identified as 13934
limited-English proficient.13935

       (7) An amount equal to the sum of the amounts obtained when, 13936
for each community school where the district's students are 13937
enrolled, the district's per pupil amount received under division 13938
(G) of section 3317.029 of the Revised Code, as adjusted by any 13939
poverty-based assistance reduction factor of that community 13940
school, is multiplied by the sum of the following:13941

       (a) The number of the district's students enrolled in grades 13942
one through twelve in that community school;13943

       (b) One-half of the number of the district's students 13944
enrolled in kindergarten in that community school.13945

       The district's per pupil amount under division (G) of section 13946
3317.029 of the Revised Code is the district's amount per teacher 13947
calculated under division (G)(1) or (2) of that section divided by 13948
17, times a multiple of 0.40 in fiscal year 2006 and 0.70 in 13949
fiscal year 2007.13950

       (8) An amount equal to the sum of the amounts obtained when, 13951
for each community school where the district's students are 13952
enrolled, the district's per pupil amount received under divisions 13953
(H) and (I) of section 3317.029 of the Revised Code, as adjusted 13954
by any poverty-based assistance reduction factor of that community 13955
school, is multiplied by the sum of the following:13956

       (a) The number of the district's students enrolled in grades 13957
one through twelve in that community school;13958

       (b) One-half of the number of the district's students 13959
enrolled in kindergarten in that community school.13960

       The district's per pupil amount under divisions (H) and (I) 13961
of section 3317.029 of the Revised Code is the amount calculated 13962
under each division divided by the district's formula ADM, as 13963
defined in section 3317.02 of the Revised Code.13964

       (9) An amount equal to the per pupil state parity aid funding 13965
calculated for the school district under either division (C) or 13966
(D) of section 3317.0217 of the Revised Code multiplied by the sum 13967
of the number of students in grades one through twelve, and 13968
one-half of the number of students in kindergarten, who are 13969
entitled to attend school in the district and are enrolled in a 13970
community school as reported under division (B)(1) of this 13971
section.13972

       (D) The department shall annually pay to a community school13973
established under this chapter the sum of the amounts described in 13974
divisions (D)(1) to (10) of this section. However, the department 13975
shall calculate and pay to each internet- or computer-based 13976
community school only the amounts described in divisions (D)(1) to 13977
(3) of this section. Furthermore, the sum of the payments to all 13978
community schools under divisions (D)(1), (2), and (4) to (10) of 13979
this section for the students entitled to attend school in any 13980
particular school district shall not exceed the sum of that 13981
district's SF-3 payment and its payment under sections 321.24 and 13982
323.156 of the Revised Code. If the sum of the payments calculated 13983
under those divisions for the students entitled to attend school 13984
in a particular school district exceeds the sum of that district's 13985
SF-3 payment and its payment under sections 321.24 and 323.156 of 13986
the Revised Code, the department shall calculate and apply a 13987
proration factor to the payments to all community schools under 13988
those divisions for the students entitled to attend school in that 13989
district.13990

       (1) Subject to section 3314.085 of the Revised Code, an 13991
amount equal to the sum of the amounts obtained when the number of 13992
students enrolled in grades one through twelve, plus one-half of 13993
the kindergarten students in the school, reported under divisions 13994
(B)(2)(a), (b), and (e) of this section who are not receiving 13995
special education and related services pursuant to an IEP for a 13996
handicap described in section 3317.013 of the Revised Code is13997
multiplied by the greater of the following:13998

       (a) The community school's fiscal year 2005 base formula13999
amount, as adjusted by the fiscal year 2005 cost-of-doing-business 14000
factor of the school district in which the student is entitled to 14001
attend school;14002

       (b) The sum of (the community school's current base formula 14003
amount times the current cost-of-doing-business factor of the 14004
school district in which the student is entitled to attend school) 14005
plus the per pupil amount of the base funding supplements 14006
specified in divisions (C)(1) to (4) of section 3317.012 of the 14007
Revised Code.14008

       (2) Prior to fiscal year 2007, the greater of the amount 14009
calculated under division (D)(2)(a) or (b) of this section, and in 14010
fiscal year 2007 and thereafter, the amount calculated under 14011
division (D)(2)(b) of this section:14012

       (a) The aggregate amount that the department paid to the14013
community school in fiscal year 1999 for students receiving14014
special education and related services pursuant to IEPs, excluding14015
federal funds and state disadvantaged pupil impact aid funds;14016

       (b) The sum of the amounts calculated under divisions14017
(D)(2)(b)(i) and (ii) of this section:14018

       (i) For each student reported under division (B)(2)(c) of14019
this section as enrolled in the school in grades one through14020
twelve and receiving special education and related services14021
pursuant to an IEP for a handicap described in section 3317.013 of 14022
the Revised Code, the following amount:14023

the greater of (the community school's fiscal year 2005
14024

base formula amount X the fiscal year 2005
14025

cost-of-doing-business factor of the district
14026

where the student is entitled to attend school)
14027

or [(the school's current base formula amount times
14028

the current cost-of-doing-business factor of the school district
14029

where the student is entitled to attend school) plus
14030

the per pupil amount of the base funding supplements specified in
14031

divisions (C)(1) to (4) of section 3317.012 of the Revised Code]
14032

+ (the applicable special education weight X the
14033

community school's base formula amount);
14034

       (ii) For each student reported under division (B)(2)(c) of14035
this section as enrolled in kindergarten and receiving special14036
education and related services pursuant to an IEP for a handicap14037
described in section 3317.013 of the Revised Code, one-half of the14038
amount calculated under the formula prescribed in division14039
(D)(2)(b)(i) of this section.14040

       (3) An amount received from federal funds to provide special14041
education and related services to students in the community14042
school, as determined by the superintendent of public instruction.14043

       (4) For each student reported under division (B)(2)(d) of14044
this section as enrolled in vocational education programs or14045
classes that are described in section 3317.014 of the Revised14046
Code, are provided by the community school, and are comparable as14047
determined by the superintendent of public instruction to school14048
district vocational education programs and classes eligible for14049
state weighted funding under section 3317.014 of the Revised Code,14050
an amount equal to the applicable vocational education weight14051
times the community school's base formula amount times the14052
percentage of time the student spends in the vocational education14053
programs or classes.14054

       (5) An amount equal to the sum of the amounts obtained when,14055
for each school district where the community school's students are14056
entitled to attend school, the number of that district's students14057
enrolled in the community school who are included in the14058
district's poverty student count is multiplied by the per pupil14059
amount of poverty-based assistance that school district receives 14060
that year pursuant to division (B) or (C) of section 3317.029 of 14061
the Revised Code, as adjusted by any poverty-based assistance 14062
reduction factor of the community school. The per pupil amount of14063
aid shall be determined as described in division (C)(4) of this14064
section.14065

       (6) An amount equal to the sum of the amounts obtained when,14066
for each school district where the community school's students are14067
entitled to attend school, the district's per pupil amount of aid14068
received under division (E) of section 3317.029 of the Revised14069
Code, as adjusted by any poverty-based assistance reduction 14070
factor of the community school, is multiplied by the sum of the14071
following:14072

       (a) The number of the district's students reported under14073
division (B)(2)(a) of this section who are enrolled in grades one14074
to three in that community school and who are not receiving14075
special education and related services pursuant to an IEP;14076

       (b) One-half of the district's students who are enrolled in14077
all-day or any other kindergarten class in that community school14078
and who are not receiving special education and related services14079
pursuant to an IEP;14080

       (c) One-half of the district's students who are enrolled in14081
all-day kindergarten in that community school and who are not14082
receiving special education and related services pursuant to an14083
IEP.14084

       The district's per pupil amount of aid under division (E) of14085
section 3317.029 of the Revised Code shall be determined as14086
described in division (C)(5) of this section.14087

       (7) An amount equal to the sum of the amounts obtained when, 14088
for each school district where the community school's students are 14089
entitled to attend school, the number of that district's students 14090
enrolled in the community school who are identified as 14091
limited-English proficient is multiplied by the district's per 14092
pupil amount received under division (F) of section 3317.029 of 14093
the Revised Code, as adjusted by any poverty-based assistance 14094
reduction factor of the community school.14095

       (8) An amount equal to the sum of the amounts obtained when, 14096
for each school district where the community school's students are 14097
entitled to attend school, the district's per pupil amount 14098
received under division (G) of section 3317.029 of the Revised 14099
Code, as adjusted by any poverty-based assistance reduction factor 14100
of the community school, is multiplied by the sum of the 14101
following:14102

       (a) The number of the district's students enrolled in grades 14103
one through twelve in that community school;14104

       (b) One-half of the number of the district's students 14105
enrolled in kindergarten in that community school.14106

       The district's per pupil amount under division (G) of section 14107
3317.029 of the Revised Code shall be determined as described in 14108
division (C)(7) of this section.14109

       (9) An amount equal to the sum of the amounts obtained when, 14110
for each school district where the community school's students are 14111
entitled to attend school, the district's per pupil amount 14112
received under divisions (H) and (I) of section 3317.029 of the 14113
Revised Code, as adjusted by any poverty-based assistance 14114
reduction factor of the community school, is multiplied by the sum 14115
of the following:14116

       (a) The number of the district's students enrolled in grades 14117
one through twelve in that community school;14118

       (b) One-half of the number of the district's students 14119
enrolled in kindergarten in that community school.14120

       The district's per pupil amount under divisions (H) and (I) 14121
of section 3317.029 of the Revised Code shall be determined as 14122
described in division (C)(8) of this section.14123

       (10) An amount equal to the sum of the amounts obtained when, 14124
for each school district where the community school's students are 14125
entitled to attend school, the district's per pupil amount of 14126
state parity aid funding calculated under either division (C) or 14127
(D) of section 3317.0217 of the Revised Code is multiplied by the 14128
sum of the number of that district's students enrolled in grades 14129
one through twelve, and one-half of the number of that district's 14130
students enrolled in kindergarten, in the community school as 14131
reported under division (B)(2)(a) and (b) of this section.14132

       (E)(1) If a community school's costs for a fiscal year for a14133
student receiving special education and related services pursuant14134
to an IEP for a handicap described in divisions (B) to (F) of14135
section 3317.013 of the Revised Code exceed the threshold14136
catastrophic cost for serving the student as specified in division14137
(C)(3)(b) of section 3317.022 of the Revised Code, the school may14138
submit to the superintendent of public instruction documentation,14139
as prescribed by the superintendent, of all its costs for that14140
student. Upon submission of documentation for a student of the14141
type and in the manner prescribed, the department shall pay to the14142
community school an amount equal to the school's costs for the14143
student in excess of the threshold catastrophic costs.14144

       (2) The community school shall only report under division14145
(E)(1) of this section, and the department shall only pay for, the14146
costs of educational expenses and the related services provided to14147
the student in accordance with the student's individualized14148
education program. Any legal fees, court costs, or other costs14149
associated with any cause of action relating to the student may14150
not be included in the amount.14151

       (F) A community school may apply to the department of14152
education for preschool handicapped or gifted unit funding the14153
school would receive if it were a school district. Upon request of 14154
its governing authority, a community school that received unit14155
funding as a school district-operated school before it became a14156
community school shall retain any units awarded to it as a school14157
district-operated school provided the school continues to meet14158
eligibility standards for the unit.14159

       A community school shall be considered a school district and14160
its governing authority shall be considered a board of education14161
for the purpose of applying to any state or federal agency for14162
grants that a school district may receive under federal or state14163
law or any appropriations act of the general assembly. The14164
governing authority of a community school may apply to any private14165
entity for additional funds.14166

       (G) A board of education sponsoring a community school may14167
utilize local funds to make enhancement grants to the school or14168
may agree, either as part of the contract or separately, to14169
provide any specific services to the community school at no cost14170
to the school.14171

       (H) A community school may not levy taxes or issue bonds14172
secured by tax revenues.14173

       (I) No community school shall charge tuition for the14174
enrollment of any student.14175

       (J)(1)(a) A community school may borrow money to pay any14176
necessary and actual expenses of the school in anticipation of the14177
receipt of any portion of the payments to be received by the14178
school pursuant to division (D) of this section. The school may14179
issue notes to evidence such borrowing. The proceeds of the notes 14180
shall be used only for the purposes for which the anticipated 14181
receipts may be lawfully expended by the school.14182

       (b) A school may also borrow money for a term not to exceed14183
fifteen years for the purpose of acquiring facilities.14184

       (2) Except for any amount guaranteed under section 3318.50 of14185
the Revised Code, the state is not liable for debt incurred by the14186
governing authority of a community school.14187

       (K) For purposes of determining the number of students for14188
which divisions (D)(5) and (6) of this section applies in any14189
school year, a community school may submit to the department of14190
job and family services, no later than the first day of March, a14191
list of the students enrolled in the school. For each student on14192
the list, the community school shall indicate the student's name,14193
address, and date of birth and the school district where the14194
student is entitled to attend school. Upon receipt of a list under 14195
this division, the department of job and family services shall 14196
determine, for each school district where one or more students on 14197
the list is entitled to attend school, the number of students 14198
residing in that school district who were included in the14199
department's report under section 3317.10 of the Revised Code. The14200
department shall make this determination on the basis of14201
information readily available to it. Upon making this14202
determination and no later than ninety days after submission of14203
the list by the community school, the department shall report to14204
the state department of education the number of students on the14205
list who reside in each school district who were included in the14206
department's report under section 3317.10 of the Revised Code. In14207
complying with this division, the department of job and family14208
services shall not report to the state department of education any14209
personally identifiable information on any student.14210

       (L) The department of education shall adjust the amounts14211
subtracted and paid under divisions (C) and (D) of this section to14212
reflect any enrollment of students in community schools for less14213
than the equivalent of a full school year. The state board of14214
education within ninety days after April 8, 2003, shall adopt in14215
accordance with Chapter 119. of the Revised Code rules governing14216
the payments to community schools under this section including14217
initial payments in a school year and adjustments and reductions14218
made in subsequent periodic payments to community schools and14219
corresponding deductions from school district accounts as provided14220
under divisions (C) and (D) of this section. For purposes of this14221
section:14222

       (1) A student shall be considered enrolled in the community14223
school for any portion of the school year the student is14224
participating at a college under Chapter 3365. of the Revised14225
Code.14226

       (2) A student shall be considered to be enrolled in a14227
community school during a school year for the period of time 14228
beginning on the later of the date on which the school both has 14229
received documentation of the student's enrollment from a parent 14230
and the student has commenced participation in learning 14231
opportunities as defined in the contract with the sponsor, or 14232
thirty days prior to the date on which the student is entered into 14233
the education management information system established under 14234
section 3301.0714 of the Revised Code. For purposes of applying 14235
this division to a community school student, "learning14236
opportunities" shall be defined in the contract, which shall14237
describe both classroom-based and non-classroom-based learning14238
opportunities and shall be in compliance with criteria and14239
documentation requirements for student participation which shall14240
be established by the department. Any student's instruction time14241
in non-classroom-based learning opportunities shall be certified14242
by an employee of the community school. A student's enrollment14243
shall be considered to cease on the date on which any of the 14244
following occur:14245

        (a) The community school receives documentation from a parent 14246
terminating enrollment of the student.14247

        (b) The community school is provided documentation of a14248
student's enrollment in another public or private school.14249

        (c) The community school ceases to offer learning14250
opportunities to the student pursuant to the terms of the contract14251
with the sponsor or the operation of any provision of this14252
chapter.14253

        (3) A student's percentage of full-time equivalency shall be 14254
considered to be the percentage the hours of learning opportunity 14255
offered to that student is of nine hundred and twenty hours. 14256
However, no internet- or computer-based community school shall be 14257
credited for any time a student spends participating in learning 14258
opportunities beyond ten hours within any period of twenty-four 14259
consecutive hours.14260

       (M) The department of education shall reduce the amounts paid14261
under division (D) of this section to reflect payments made to14262
colleges under division (B) of section 3365.07 of the Revised14263
Code.14264

       (N)(1) No student shall be considered enrolled in any14265
internet- or computer-based community school or, if applicable to 14266
the student, in any community school that is required to provide 14267
the student with a computer pursuant to division (C) of section 14268
3314.22 of the Revised Code, unless both of the following 14269
conditions are satisfied:14270

       (a) The student possesses or has been provided with all 14271
required hardware and software materials and all such materials 14272
are operational so that the student is capable of fully 14273
participating in the learning opportunities specified in the 14274
contract between the school and the school's sponsor as required 14275
by division (A)(23) of section 3314.03 of the Revised Code;14276

       (b) The school is in compliance with division (A)(1) or (2) 14277
of section 3314.22 of the Revised Code, relative to such student.14278

       (2) In accordance with policies adopted jointly by the14279
superintendent of public instruction and the auditor of state, the14280
department shall reduce the amounts otherwise payable under14281
division (D) of this section to any community school that includes 14282
in its program the provision of computer hardware and software 14283
materials to any student, if such hardware and software materials 14284
have not been delivered, installed, and activated for each such 14285
student in a timely manner or other educational materials or14286
services have not been provided according to the contract between14287
the individual community school and its sponsor.14288

       The superintendent of public instruction and the auditor of14289
state shall jointly establish a method for auditing any community14290
school to which this division pertains to ensure compliance with14291
this section.14292

       The superintendent, auditor of state, and the governor shall14293
jointly make recommendations to the general assembly for14294
legislative changes that may be required to assure fiscal and14295
academic accountability for such schools.14296

       (O)(1) If the department determines that a review of a14297
community school's enrollment is necessary, such review shall be14298
completed and written notice of the findings shall be provided to14299
the governing authority of the community school and its sponsor14300
within ninety days of the end of the community school's fiscal14301
year, unless extended for a period not to exceed thirty additional14302
days for one of the following reasons:14303

        (a) The department and the community school mutually agree to 14304
the extension.14305

        (b) Delays in data submission caused by either a community14306
school or its sponsor.14307

       (2) If the review results in a finding that additional14308
funding is owed to the school, such payment shall be made within14309
thirty days of the written notice. If the review results in a14310
finding that the community school owes moneys to the state, the14311
following procedure shall apply:14312

       (a) Within ten business days of the receipt of the notice of14313
findings, the community school may appeal the department's14314
determination to the state board of education or its designee.14315

        (b) The board or its designee shall conduct an informal14316
hearing on the matter within thirty days of receipt of such an14317
appeal and shall issue a decision within fifteen days of the14318
conclusion of the hearing.14319

        (c) If the board has enlisted a designee to conduct the14320
hearing, the designee shall certify its decision to the board. The14321
board may accept the decision of the designee or may reject the14322
decision of the designee and issue its own decision on the matter.14323

        (d) Any decision made by the board under this division is14324
final.14325

        (3) If it is decided that the community school owes moneys to 14326
the state, the department shall deduct such amount from the14327
school's future payments in accordance with guidelines issued by14328
the superintendent of public instruction.14329

       (P) The department shall not subtract from a school 14330
district's state aid account under division (C) of this section 14331
and shall not pay to a community school under division (D) of this 14332
section any amount for any of the following:14333

        (1) Any student who has graduated from the twelfth grade of a 14334
public or nonpublic high school;14335

        (2) Any student who is not a resident of the state;14336

        (3) Any student who was enrolled in the community school 14337
during the previous school year when tests were administered under 14338
section 3301.0711 of the Revised Code but did not take one or more 14339
of the tests required by that section and was not excused pursuant 14340
to division (C)(1) or (3) of that section, unless the 14341
superintendent of public instruction grants the student a waiver 14342
from the requirement to take the test and a parent is not paying 14343
tuition for the student pursuant to section 3314.26 of the Revised 14344
Code. The superintendent may grant a waiver only for good cause in 14345
accordance with rules adopted by the state board of education.14346

        (4) Any student who has attained the age of twenty-two years, 14347
except for veterans of the armed services whose attendance was 14348
interrupted before completing the recognized twelve-year course of 14349
the public schools by reason of induction or enlistment in the 14350
armed forces and who apply for enrollment in a community school 14351
not later than four years after termination of war or their 14352
honorable discharge. If, however, any such veteran elects to 14353
enroll in special courses organized for veterans for whom tuition 14354
is paid under federal law, or otherwise, the department shall not 14355
subtract from a school district's state aid account under division 14356
(C) of this section and shall not pay to a community school under 14357
division (D) of this section any amount for that veteran.14358

       Sec. 3314.18. (A) Subject to division (C) of this section, 14359
the governing board of each community school shall establish a 14360
breakfast program pursuant to the "National School Lunch Act," 60 14361
Stat. 230 (1946), 42 U.S.C. 1751, as amended, and the "Child 14362
Nutrition Act of 1966," 80 Stat. 885, 42 U.S.C. 1771, as amended, 14363
if at least one-fifth of the pupils in the school are eligible 14364
under federal requirements for free breakfasts, and shall14365
establish a lunch program pursuant to those acts if at least14366
one-fifth of the pupils are eligible for free lunches. The 14367
governing board required to establish a breakfast program under 14368
this division may make a charge in accordance with federal 14369
requirements for each reduced price breakfast or paid breakfast to 14370
cover the cost incurred in providing that meal.14371

       (B) Subject to division (C) of this section, the governing 14372
board of each community school shall establish one of the 14373
following for summer intervention services described in division 14374
(D) of section 3301.0711 and section 3313.608 of the Revised Code 14375
and any other summer intervention program required by law:14376

       (1) An extension of the school breakfast program pursuant to 14377
the "National School Lunch Act" and the "Child Nutrition Act of 14378
1966";14379

       (2) An extension of the school lunch program pursuant to 14380
those acts;14381

       (3) A summer food service program pursuant to those acts.14382

       (C) If the governing board of a community school determines 14383
that, for financial reasons, it cannot comply with division (A) or 14384
(B) of this section, the governing board may choose not to comply 14385
with either or both divisions. In that case, the governing board 14386
shall communicate to the parents of its students, in the manner it 14387
determines appropriate, its decision not to comply. 14388

       (D) The governing board of each community school required to 14389
establish a school breakfast, school lunch, or summer food service 14390
program under this section shall apply for state and federal funds 14391
allocated by the state board of education under division (B) of 14392
section 3313.813 of the Revised Code and shall comply with the 14393
state board's standards adopted under that division.14394

       (E) This section does not apply to internet- or 14395
computer-based community schools.14396

       Sec. 3314.26. (A) Each internet- or computer-based community 14397
school shall withdraw from the school any student who, for two 14398
consecutive school years, has failed to participate in the spring 14399
administration of any test prescribed under section 3301.0710 or 14400
3301.0712 of the Revised Code for the student's grade level and 14401
was not excused from the test pursuant to division (C)(1) or (3) 14402
of section 3301.0711 of the Revised Code, regardless of whether a 14403
waiver was granted for the student under division (P)(3) of 14404
section 3314.08 of the Revised Code. The school shall report any 14405
such student's data verification code, as assigned pursuant to 14406
section 3301.0714 of the Revised Code, to the department of 14407
education. The department shall maintain a list of all data 14408
verification codes reported under this division and section 14409
3313.6410 of the Revised Code and provide that list to each 14410
internet- or computer-based community school and to each school to 14411
which section 3313.6410 of the Revised Code applies.14412

        (B) No internet- or computer-based community school shall 14413
receive any state funds under this chapter for any enrolled 14414
student whose data verification code appears on the list 14415
maintained by the department under division (A) of this section.14416

       Notwithstanding any provision of the ReviedRevised Code to 14417
the contrary, the parent of any such student shall pay tuition to 14418
the internet- or computer-based community school in an amount 14419
equal to the state funds the school otherwise would receive for 14420
that student, as determined by the department. An internet- or 14421
computer-based community school may withdraw any student for whom 14422
the parent does not pay tutiontuition as required by this 14423
division.14424

       Sec. 3314.35.  (A) This section applies to any community 14425
school established under this chapter that meets one or more of 14426
the following criteria:14427

       (1) The school is declared to be in need of continuous 14428
improvement, under an academic watch, or in a state of academic 14429
emergency pursuant to section 3302.03 of the Revised Code.14430

       (2) The school has not been in operation for at least two 14431
full school years.14432

       (3) The school does not offer any grade level for which an 14433
achievement test is prescribed under section 3301.0710 of the 14434
Revised Code or the number of students enrolled in each grade 14435
level offered by the school for which an achievement test is 14436
prescribed is too small to yield statistically reliable data about 14437
student performance, as determined by the department of education.14438

       (B) Beginning in the 2006-20072007-2008 school year, each 14439
community school to which this section applies shall administer a 14440
reading and mathematics assessment approved by the department in 14441
the fall and spring of the school year to each student who is 14442
enrolled in any of grades one through twelve to measure the 14443
academic progress made by students during the school year. For 14444
each grade level, the community school shall administer the same 14445
assessment in the spring that the school administers in the fall.14446

       (C) Each community school that administers the assessments 14447
required by division (B) of this section shall be responsible for 14448
all costs associated with the administration and scoring of the 14449
assessments. Each community school shall report the scores of all 14450
students taking the assessments to the department in a manner 14451
prescribed by the department.14452

       (D) The department shall establish a list of nationally 14453
normed assessments in reading and mathematics that it approves for 14454
use by community schools under this section. The department may 14455
approve assessments in other subject areas, but no community 14456
school shall be required to administer an assessment in a subject 14457
area other than reading or mathematics under this section.14458

       (E) The sponsor of any community school to which this section 14459
does not apply may elect to have the school administer reading and 14460
mathematics assessments in accordance with this section.14461

       Sec. 3314.36.  (A) Not later than July 1, 20062007, the 14462
state board of education shall adopt rules establishing reasonable 14463
standards for expected gains in student achievement between the 14464
fall and spring administrations of the reading and mathematics 14465
assessments administered under section 3314.35 of the Revised Code 14466
and for expected gains in the graduation rate.14467

       (B) Any community school that is declared to be under an 14468
academic watch or in a state of academic emergency pursuant to 14469
section 3302.03 of the Revised Code after July 1, 20062007, or to 14470
which division (A)(3) of section 3314.35 of the Revised Code 14471
applies shall be subject to division (C) of this section beginning 14472
the next school year if either of the following apply to the 14473
school:14474

       (1) The percentage of the school's total student population 14475
showing the expected gains in student achievement established 14476
under division (A) of this section on the reading or mathematics 14477
assessments administered most recently under section 3314.35 of 14478
the Revised Code is less than fifty-five per cent.14479

       (2) The school offers a high school diploma but is not 14480
showing the expected gains in the graduation rate established 14481
under division (A) of this section.14482

       A community school that has been in operation for one school 14483
year shall not be subject to division (C) of this section.14484

       (C)(1) In the first school year that a community school is 14485
subject to division (C) of this section, if the school is an 14486
internet- or computer-based community school, the school shall not 14487
enroll any students in excess of the number of students the school 14488
enrolled at the conclusion of the preceding school year.14489

       (2) In the second consecutive school year that a community 14490
school is subject to division (C) of this section, if the school 14491
is an internet- or computer-based community school, the school 14492
shall do both of the following:14493

       (a) Continue to comply with division (C)(1) of this section;14494

       (b) Withdraw from the school at the conclusion of the school 14495
year any student for whom any of the following conditions apply, 14496
unless the student's parent agrees to pay tuition to the school in 14497
an amount equal to the state funds the school otherwise would 14498
receive for that student as determined by the department of 14499
education:14500

       (i) For two consecutive school years, the student has taken 14501
the reading and mathematics assessments administered under section 14502
3314.35 of the Revised Code but has failed to show the expected 14503
gains in student achievement established under division (A) of 14504
this section for both reading and mathematics. 14505

       (ii) For two consecutive school years, the student has not 14506
taken one or more of the reading and mathematics assessments 14507
described in division (C)(2)(b)(i) of this section.14508

       (iii) For one of two consecutive school years, the student 14509
took the reading and mathematics assessments described in division 14510
(C)(2)(b)(i) of this section but failed to show the expected gains 14511
in student achievement also described in that division for both 14512
reading and mathematics, and, for the other school year, the 14513
student did not take one or more of those assessments. 14514

       After the conclusion of the school year, the school shall not 14515
receive state funds for any student who is required to be 14516
withdrawn or for whom tuition is owed under division (C)(2)(b) of 14517
this section.14518

       (3) In the third consecutive school year that any community 14519
school is subject to division (C) of this section, the following 14520
shall apply:14521

       (a) If the school is an internet- or computer-based community 14522
school, the school shall continue to comply with division 14523
(C)(1)(a) of this section.14524

       (b) The school shall be permanently closed at the conclusion 14525
of the school year.14526

       (D) The sponsor of any community school that is declared to 14527
be in need of continuous improvement, effective, or excellent 14528
pursuant to section 3302.03 of the Revised Code and offers one or 14529
more grade levels for which an achievement test is prescribed 14530
under section 3301.0710 of the Revised Code may elect to evaluate 14531
the performance of the school in accordance with division (B) of 14532
this section, provided the school administers reading and 14533
mathematics assessments under section 3314.35 of the Revised Code. 14534
If the sponsor so elects, the evaluation method shall be used for 14535
a minimum of three school years and shall be specified in the 14536
contract required by section 3314.03 of the Revised Code. Nothing 14537
in this division requires the sponsor of a community school that 14538
elects to evaluate the school in accordance with division (B) of 14539
this section to take any action specified in division (C) of this 14540
section, unless the contract requires such action.14541

       (E) In calculating the gains in student achievement 14542
demonstrated by a community school for the purposes of division 14543
(B) of this section, the department shall include the scores of 14544
all students who participated in the fall and spring 14545
administrations of the assessments administered under section 14546
3314.35 of the Revised Code. If the school's participation rate 14547
for any grade level is less than ninety per cent, the department 14548
shall calculate the gains in academic achievement demonstrated by 14549
the students in that grade level as if the participation rate was 14550
ninety per cent by assuming a score of zero for each student that 14551
it is necessary to add to the participation rate to make that rate 14552
equal ninety per cent.14553

       Sec. 3315.01.  (A) Except as provided in division (B) of this 14554
section and notwithstanding sections 3315.12 and 3315.14 of the 14555
Revised Code, the board of education of any school district may 14556
adopt a resolution requiring the treasurer of the district to 14557
credit the earnings made on the investment of the principal of the 14558
moneys specified in the resolution to the fund from which the14559
earnings arose or any other fund of the district as the board 14560
specifies in its resolution.14561

       (B) This section does not apply to the earnings made on the 14562
investment of the bond retirement fund, the sinking fund, a 14563
project construction fund established pursuant to sections 3318.01 14564
to 3318.20 of the Revised Code, or the payments received by school14565
districts pursuant to division (L)(I) of section 3317.024 of the 14566
Revised Code.14567

       Sec. 3317.01.  As used in this section and section 3317.01114568
of the Revised Code, "school district," unless otherwise14569
specified, means any city, local, exempted village, joint14570
vocational, or cooperative education school district and any14571
educational service center.14572

       This chapter shall be administered by the state board of14573
education. The superintendent of public instruction shall14574
calculate the amounts payable to each school district and shall14575
certify the amounts payable to each eligible district to the14576
treasurer of the district as provided by this chapter. As soon as 14577
possible after such amounts are calculated, the superintendent 14578
shall certify to the treasurer of each school district the 14579
district's adjusted charge-off increase, as defined in section 14580
5705.211 of the Revised Code. No moneys shall be distributed 14581
pursuant to this chapter without the approval of the controlling 14582
board.14583

       The state board of education shall, in accordance with14584
appropriations made by the general assembly, meet the financial14585
obligations of this chapter.14586

       Annually, the department of education shall calculate and14587
report to each school district the district's total state and14588
local funds for providing an adequate basic education to the14589
district's nonhandicapped students, utilizing the determination in14590
section 3317.012 of the Revised Code. In addition, the department14591
shall calculate and report separately for each school district the14592
district's total state and local funds for providing an adequate14593
education for its handicapped students, utilizing the14594
determinations in both sections 3317.012 and 3317.013 of the14595
Revised Code.14596

       Not later than the thirty-first day of August of each fiscal14597
year, the department of education shall provide to each school14598
district and county MR/DD board a preliminary estimate of the14599
amount of funding that the department calculates the district will14600
receive under each of divisions (C)(1) and (4) of section 3317.02214601
of the Revised Code. No later than the first day of December of14602
each fiscal year, the department shall update that preliminary14603
estimate.14604

       Moneys distributed pursuant to this chapter shall be14605
calculated and paid on a fiscal year basis, beginning with the14606
first day of July and extending through the thirtieth day of June.14607
The moneys appropriated for each fiscal year shall be distributed14608
at least monthly to each school district unless otherwise provided14609
for. The state board shall submit a yearly distribution plan to14610
the controlling board at its first meeting in July. The state14611
board shall submit any proposed midyear revision of the plan to14612
the controlling board in January. Any year-end revision of the14613
plan shall be submitted to the controlling board in June. If14614
moneys appropriated for each fiscal year are distributed other14615
than monthly, such distribution shall be on the same basis for14616
each school district.14617

       The total amounts paid each month shall constitute, as nearly14618
as possible, one-twelfth of the total amount payable for the14619
entire year. 14620

       Until fiscal year 20062007, payments made during the first 14621
six months of the fiscal year may be based on an estimate of the 14622
amounts payable for the entire year. Payments made in the last six14623
months shall be based on the final calculation of the amounts14624
payable to each school district for that fiscal year. Payments14625
made in the last six months may be adjusted, if necessary, to14626
correct the amounts distributed in the first six months, and to14627
reflect enrollment increases when such are at least three per14628
cent. 14629

        Beginning in fiscal year 20062007, payments shall be 14630
calculated to reflect the biannual reporting of average daily 14631
membership. In fiscal year 20062007 and in each fiscal year 14632
thereafter, payments for July through December shall be based on 14633
student counts certified pursuant to section 3317.03 of the 14634
Revised Code for the first full week in October, and payments for 14635
January through June shall be based on the average of student 14636
counts certified pursuant to that section for the first full week 14637
of the previous October and the thirdfirst full week in February.14638

       Except as otherwise provided, payments under this chapter14639
shall be made only to those school districts in which:14640

       (A) The school district, except for any educational service14641
center and any joint vocational or cooperative education school14642
district, levies for current operating expenses at least twenty14643
mills. Levies for joint vocational or cooperative education14644
school districts or county school financing districts, limited to14645
or to the extent apportioned to current expenses, shall be14646
included in this qualification requirement. School district income 14647
tax levies under Chapter 5748. of the Revised Code, limited to or 14648
to the extent apportioned to current operating expenses, shall be14649
included in this qualification requirement to the extent14650
determined by the tax commissioner under division (D) of section14651
3317.021 of the Revised Code.14652

       (B) The school year next preceding the fiscal year for which14653
such payments are authorized meets the requirement of section14654
3313.48 or 3313.481 of the Revised Code, with regard to the14655
minimum number of days or hours school must be open for14656
instruction with pupils in attendance, for individualized14657
parent-teacher conference and reporting periods, and for14658
professional meetings of teachers. This requirement shall be14659
waived by the superintendent of public instruction if it had been14660
necessary for a school to be closed because of disease epidemic,14661
hazardous weather conditions, inoperability of school buses or14662
other equipment necessary to the school's operation, damage to a14663
school building, or other temporary circumstances due to utility14664
failure rendering the school building unfit for school use,14665
provided that for those school districts operating pursuant to14666
section 3313.48 of the Revised Code the number of days the school14667
was actually open for instruction with pupils in attendance and14668
for individualized parent-teacher conference and reporting periods14669
is not less than one hundred seventy-five, or for those school14670
districts operating on a trimester plan the number of days the14671
school was actually open for instruction with pupils in attendance14672
not less than seventy-nine days in any trimester, for those school14673
districts operating on a quarterly plan the number of days the14674
school was actually open for instruction with pupils in attendance14675
not less than fifty-nine days in any quarter, or for those school14676
districts operating on a pentamester plan the number of days the14677
school was actually open for instruction with pupils in attendance14678
not less than forty-four days in any pentamester.14679

       A school district shall not be considered to have failed to14680
comply with this division or section 3313.481 of the Revised Code14681
because schools were open for instruction but either twelfth grade14682
students were excused from attendance for up to three days or only14683
a portion of the kindergarten students were in attendance for up14684
to three days in order to allow for the gradual orientation to14685
school of such students.14686

       The superintendent of public instruction shall waive the14687
requirements of this section with reference to the minimum number14688
of days or hours school must be in session with pupils in14689
attendance for the school year succeeding the school year in which14690
a board of education initiates a plan of operation pursuant to14691
section 3313.481 of the Revised Code. The minimum requirements of14692
this section shall again be applicable to such a district14693
beginning with the school year commencing the second July14694
succeeding the initiation of one such plan, and for each school14695
year thereafter.14696

       A school district shall not be considered to have failed to14697
comply with this division or section 3313.48 or 3313.481 of the14698
Revised Code because schools were open for instruction but the14699
length of the regularly scheduled school day, for any number of14700
days during the school year, was reduced by not more than two14701
hours due to hazardous weather conditions.14702

       (C) The school district has on file, and is paying in14703
accordance with, a teachers' salary schedule which complies with14704
section 3317.13 of the Revised Code.14705

       A board of education or governing board of an educational14706
service center which has not conformed with other law and the14707
rules pursuant thereto, shall not participate in the distribution14708
of funds authorized by sections 3317.022 to 3317.0211, 3317.11,14709
3317.16, 3317.17, and 3317.19 of the Revised Code, except for good14710
and sufficient reason established to the satisfaction of the state14711
board of education and the state controlling board.14712

       All funds allocated to school districts under this chapter,14713
except those specifically allocated for other purposes, shall be14714
used to pay current operating expenses only.14715

       Sec. 3317.015.  (A) In addition to the information certified 14716
to the department of education under division (A) of section 14717
3317.021 of the Revised Code, the tax commissioner shall, at the 14718
same time, certify the following information for each city, 14719
exempted village, and local school district to be used for the 14720
same purposes as described under that division:14721

       (1) The taxable value of the school district's carryover 14722
property, as defined in section 319.301 of the Revised Code, for 14723
the preceding tax year;14724

       (2) The school district's increase in such carryover 14725
valuationvalue, if any, between the second preceding tax year and 14726
the preceding tax year as used in calculating the percentage 14727
reduction under section 319.301 of the Revised Code.14728

       (B) In anyFor each fiscal year the department of education 14729
shall calculate each school district's recognized valuation in the 14730
following manner:14731

       (1) For a school district located in a county in which a 14732
reappraisal or triennial update occurred in the preceding tax 14733
year, the recognized valuation equals the district's total taxable 14734
value for the preceding tax year minus two-thirds times the 14735
increase in the carryover value from the second preceding tax year 14736
to the preceding tax year.14737

       (2) For a school district located in a county in which a 14738
reappraisal or triennial update occurred in the second preceding 14739
tax year, the recognized valuation equals the district's total 14740
taxable value for the preceding tax year minus one-third times the 14741
increase in the carryover value from the third preceding tax year 14742
to the second preceding tax year.14743

       (3) For a school district located in a county in which a 14744
reappraisal or triennial update occurred in the third preceding 14745
tax year, the recognized valuation equals the district's total 14746
taxable value for the preceding tax year.14747

       Sec. 3317.02.  As used in this chapter:14748

       (A) Unless otherwise specified, "school district" means city,14749
local, and exempted village school districts.14750

       (B) "Formula amount" means the base cost for the fiscal year14751
specified in division (B)(4) of section 3317.012 of the Revised 14752
Code.14753

       (C) "FTE basis" means a count of students based on full-time14754
equivalency, in accordance with rules adopted by the department of14755
education pursuant to section 3317.03 of the Revised Code. In14756
adopting its rules under this division, the department shall14757
provide for counting any student in category one, two, three,14758
four, five, or six special education ADM or in category one or two14759
vocational education ADM in the same proportion the student is14760
counted in formula ADM.14761

       (D) "Formula ADM" means, for a city, local, or exempted14762
village school district, the number reported pursuant to division14763
(A) of section 3317.03 of the Revised Code, and for a joint14764
vocational school district, the number reported pursuant to14765
division (D) of section 3317.03 of the Revised Code. Beginning in 14766
fiscal year 20062007, for payments in which formula ADM is a 14767
factor, for the months of July through December, formula ADM means 14768
the number reported in October of that year, and for the months of 14769
January through June, formula ADM means the average of the numbers 14770
reported in the previous October and in February.14771

       (E) "Three-year average formula ADM" means the average of14772
formula ADMs for the current and preceding two fiscal years. 14773

       (F)(1) "Category one special education ADM" means the average14774
daily membership of handicapped children receiving special14775
education services for the handicap specified in division (A) of14776
section 3317.013 of the Revised Code and reported under division14777
(B)(5) or (D)(2)(b) of section 3317.03 of the Revised Code.14778

       (2) "Category two special education ADM" means the average14779
daily membership of handicapped children receiving special14780
education services for those handicaps specified in division (B)14781
of section 3317.013 of the Revised Code and reported under14782
division (B)(6) or (D)(2)(c) of section 3317.03 of the Revised14783
Code.14784

       (3) "Category three special education ADM" means the average14785
daily membership of students receiving special education services14786
for those handicaps specified in division (C) of section 3317.01314787
of the Revised Code, and reported under division (B)(7) or14788
(D)(2)(d) of section 3317.03 of the Revised Code.14789

       (4) "Category four special education ADM" means the average14790
daily membership of students receiving special education services14791
for those handicaps specified in division (D) of section 3317.01314792
of the Revised Code and reported under division (B)(8) or14793
(D)(2)(e) of section 3317.03 of the Revised Code.14794

       (5) "Category five special education ADM" means the average14795
daily membership of students receiving special education services14796
for the handicap specified in division (E) of section 3317.013 of14797
the Revised Code and reported under division (B)(9) or (D)(2)(f)14798
of section 3317.03 of the Revised Code.14799

       (6) "Category six special education ADM" means the average14800
daily membership of students receiving special education services14801
for the handicap specified in division (F) of section 3317.013 of14802
the Revised Code and reported under division (B)(10) or (D)(2)(g)14803
of section 3317.03 of the Revised Code.14804

       (7) "Category one vocational education ADM" means the average14805
daily membership of students receiving vocational education14806
services described in division (A) of section 3317.014 of the14807
Revised Code and reported under division (B)(11) or (D)(2)(h) of14808
section 3317.03 of the Revised Code.14809

       (8) "Category two vocational education ADM" means the average14810
daily membership of students receiving vocational education14811
services described in division (B) of section 3317.014 of the14812
Revised Code and reported under division (B)(12) or (D)(2)(i) of14813
section 3317.03 of the Revised Code.14814

        Beginning in fiscal year 20062007, for payments in which 14815
category one through six special education ADM or category one or 14816
two vocational education ADM is a factor, for the months of July 14817
through December, those terms mean the numbers as described in 14818
division (F)(1) through (8) of this section, respectively, 14819
reported in October of that year, and for the months of January 14820
through June, those terms mean the average of the numbers as 14821
described in division (F)(1) through (8) of this section, 14822
respectively, reported in the previous October and in February.14823

       (G) "Handicapped preschool child" means a handicapped child,14824
as defined in section 3323.01 of the Revised Code, who is at least14825
age three but is not of compulsory school age, as defined in14826
section 3321.01 of the Revised Code, and who is not currently14827
enrolled in kindergarten.14828

       (H) "County MR/DD board" means a county board of mental14829
retardation and developmental disabilities.14830

       (I) "Recognized valuation" means the amount calculated for a14831
school district pursuant to section 3317.015 of the Revised Code.14832

       (J) "Transportation ADM" means the number of children14833
reported under division (B)(13) of section 3317.03 of the Revised14834
Code.14835

       (K) "Average efficient transportation use cost per student"14836
means a statistical representation of transportation costs as14837
calculated under division (D)(2) of section 3317.022 of the14838
Revised Code.14839

       (L) "Taxes charged and payable" means the taxes charged and14840
payable against real and public utility property after making the14841
reduction required by section 319.301 of the Revised Code, plus14842
the taxes levied against tangible personal property.14843

       (M) "Total taxable value" means the sum of the amounts14844
certified for a city, local, exempted village, or joint vocational14845
school district under divisions (A)(1) and (2) of section 3317.02114846
of the Revised Code.14847

       (N) "Cost-of-doing-business factor" means the amount14848
indicated in division (N)(1) or (2) of this section for the county 14849
in which a city, local, exempted village, or joint vocational 14850
school district is located. If a city, local, or exempted village 14851
school district is located in more than one county, the factor is 14852
the amount indicated for the county to which the district is 14853
assigned by the state department of education. If a joint14854
vocational school district is located in more than one county, the 14855
factor is the amount indicated for the county in which the joint 14856
vocational school with the greatest formula ADM operated by the 14857
district is located.14858

       (1) In fiscal year 2006, the cost-of-doing-business factor 14859
for each county is: 14860

COST-OF-DOING-BUSINESS 14861
COUNTY FACTOR AMOUNT 14862
Adams 1.00233 14863
Allen 1.01373 14864
Ashland 1.01980 14865
Ashtabula 1.02647 14866
Athens 1.00093 14867
Auglaize 1.01647 14868
Belmont 1.00427 14869
Brown 1.01180 14870
Butler 1.04307 14871
Carroll 1.00913 14872
Champaign 1.02973 14873
Clark 1.02980 14874
Clermont 1.03607 14875
Clinton 1.02193 14876
Columbiana 1.01427 14877
Coshocton 1.01153 14878
Crawford 1.01093 14879
Cuyahoga 1.04173 14880
Darke 1.02253 14881
Defiance 1.00973 14882
Delaware 1.03520 14883
Erie 1.02587 14884
Fairfield 1.02440 14885
Fayette 1.02127 14886
Franklin 1.04053 14887
Fulton 1.0220 14888
Gallia 1.00000 14889
Geauga 1.03340 14890
Greene 1.02960 14891
Guernsey 1.00440 14892
Hamilton 1.05000 14893
Hancock 1.01433 14894
Hardin 1.02373 14895
Harrison 1.00493 14896
Henry 1.02120 14897
Highland 1.00987 14898
Hocking 1.01253 14899
Holmes 1.01187 14900
Huron 1.01953 14901
Jackson 1.00920 14902
Jefferson 1.00487 14903
Knox 1.01860 14904
Lake 1.03493 14905
Lawrence 1.00540 14906
Licking 1.02540 14907
Logan 1.02567 14908
Lorain 1.03433 14909
Lucas 1.02600 14910
Madison 1.03253 14911
Mahoning 1.02307 14912
Marion 1.02040 14913
Medina 1.03573 14914
Meigs 1.00173 14915
Mercer 1.01353 14916
Miami 1.02740 14917
Monroe 1.00333 14918
Montgomery 1.03020 14919
Morgan 1.00593 14920
Morrow 1.02007 14921
Muskingum 1.00847 14922
Noble 1.00487 14923
Ottawa 1.03240 14924
Paulding 1.00767 14925
Perry 1.01067 14926
Pickaway 1.02607 14927
Pike 1.00687 14928
Portage 1.03147 14929
Preble 1.02947 14930
Putnam 1.01440 14931
Richland 1.01327 14932
Ross 1.01007 14933
Sandusky 1.02140 14934
Scioto 1.00080 14935
Seneca 1.01487 14936
Shelby 1.01853 14937
Stark 1.01700 14938
Summit 1.03613 14939
Trumbull 1.02340 14940
Tuscarawas 1.00593 14941
Union 1.03333 14942
Van Wert 1.00887 14943
Vinton 1.00633 14944
Warren 1.04387 14945
Washington 1.00400 14946
Wayne 1.02320 14947
Williams 1.01520 14948
Wood 1.02400 14949
Wyandot 1.01140 14950

       (2) In fiscal year 2007, the cost-of-doing-business factor 14951
for each county is:14952

COST-OF-DOING-BUSINESS 14953
COUNTY FACTOR AMOUNT 14954
Adams 1.00117 14955
Allen 1.00687 14956
Ashland 1.00990 14957
Ashtabula 1.01323 14958
Athens 1.00047 14959
Auglaize 1.00823 14960
Belmont 1.00213 14961
Brown 1.00590 14962
Butler 1.02153 14963
Carroll 1.00457 14964
Champaign 1.01487 14965
Clark 1.01490 14966
Clermont 1.01803 14967
Clinton 1.01097 14968
Columbiana 1.00713 14969
Coshocton 1.00577 14970
Crawford 1.00547 14971
Cuyahoga 1.02087 14972
Darke 1.01127 14973
Defiance 1.00487 14974
Delaware 1.01760 14975
Erie 1.01293 14976
Fairfield 1.01220 14977
Fayette 1.01063 14978
Franklin 1.02027 14979
Fulton 1.01100 14980
Gallia 1.00000 14981
Geauga 1.01670 14982
Greene 1.01480 14983
Guernsey 1.00220 14984
Hamilton 1.02500 14985
Hancock 1.00717 14986
Hardin 1.01187 14987
Harrison 1.00247 14988
Henry 1.01060 14989
Highland 1.00493 14990
Hocking 1.00627 14991
Holmes 1.00593 14992
Huron 1.00977 14993
Jackson 1.00460 14994
Jefferson 1.00243 14995
Knox 1.00930 14996
Lake 1.01747 14997
Lawrence 1.00270 14998
Licking 1.01270 14999
Logan 1.01283 15000
Lorain 1.01717 15001
Lucas 1.01300 15002
Madison 1.01627 15003
Mahoning 1.01153 15004
Marion 1.01020 15005
Medina 1.01787 15006
Meigs 1.00087 15007
Mercer 1.00677 15008
Miami 1.01370 15009
Monroe 1.00167 15010
Montgomery 1.01510 15011
Morgan 1.00297 15012
Morrow 1.01003 15013
Muskingum 1.00423 15014
Noble 1.00243 15015
Ottawa 1.01620 15016
Paulding 1.00383 15017
Perry 1.00533 15018
Pickaway 1.01303 15019
Pike 1.00343 15020
Portage 1.01573 15021
Preble 1.01473 15022
Putnam 1.00720 15023
Richland 1.00663 15024
Ross 1.00503 15025
Sandusky 1.01070 15026
Scioto 1.00040 15027
Seneca 1.00743 15028
Shelby 1.00927 15029
Stark 1.00850 15030
Summit 1.01807 15031
Trumbull 1.01170 15032
Tuscarawas 1.00297 15033
Union 1.01667 15034
Van Wert 1.00443 15035
Vinton 1.00317 15036
Warren 1.02193 15037
Washington 1.00200 15038
Wayne 1.01160 15039
Williams 1.00760 15040
Wood 1.01200 15041
Wyandot 1.00570 15042

       (O) "Tax exempt value" of a school district means the amount15043
certified for a school district under division (A)(4) of section15044
3317.021 of the Revised Code.15045

       (P) "Potential value" of a school district means the 15046
recognized valuation of a school district plus the tax exempt15047
value of the district.15048

       (Q) "District median income" means the median Ohio adjusted15049
gross income certified for a school district. On or before the15050
first day of July of each year, the tax commissioner shall certify15051
to the department of education for each city, exempted village,15052
and local school district the median Ohio adjusted gross income of15053
the residents of the school district determined on the basis of15054
tax returns filed for the second preceding tax year by the15055
residents of the district.15056

       (R) "Statewide median income" means the median district15057
median income of all city, exempted village, and local school15058
districts in the state.15059

       (S) "Income factor" for a city, exempted village, or local15060
school district means the quotient obtained by dividing that15061
district's median income by the statewide median income.15062

       (T) "Medically fragile child" means a child to whom all of15063
the following apply:15064

       (1) The child requires the services of a doctor of medicine15065
or osteopathic medicine at least once a week due to the15066
instability of the child's medical condition.15067

       (2) The child requires the services of a registered nurse on15068
a daily basis.15069

       (3) The child is at risk of institutionalization in a15070
hospital, skilled nursing facility, or intermediate care facility15071
for the mentally retarded.15072

       (U) A child may be identified as "other health15073
handicapped-major" if the child's condition meets the definition15074
of "other health impaired" established in rules adopted by the15075
state board of education prior to July 1, 2001, and if either of 15076
the following apply:15077

       (1) The child is identified as having a medical condition15078
that is among those listed by the superintendent of public15079
instruction as conditions where a substantial majority of cases15080
fall within the definition of "medically fragile child." The15081
superintendent of public instruction shall issue an initial list15082
no later than September 1, 2001.15083

       (2) The child is determined by the superintendent of public15084
instruction to be a medically fragile child. A school district15085
superintendent may petition the superintendent of public15086
instruction for a determination that a child is a medically15087
fragile child.15088

       (V) A child may be identified as "other health15089
handicapped-minor" if the child's condition meets the definition15090
of "other health impaired" established in rules adopted by the15091
state board of education prior to July 1, 2001, but the child's 15092
condition does not meet either of the conditions specified in 15093
division (U)(1) or (2) of this section.15094

       (W) "SF-3 payment" means the sum of the payments to a school 15095
district in a fiscal year under divisions (A), (C)(1), (C)(4), 15096
(D), (E), and (F) of section 3317.022, divisions (J)(G), (P)(L), 15097
and (R)(N) of section 3317.024, and sections 3317.029, 3317.0216, 15098
3317.0217, 3317.04, 3317.05, 3317.052, and 3317.053 of the Revised 15099
Code after making the adjustments required by sections 3313.981 15100
and 3313.979 of the Revised Code, divisions (B), (C), (D), (E), 15101
(K), (L), (M), (N), and (O) of section 3317.023, and division (C) 15102
of section 3317.20 of the Revised Code.15103

       (X) "Property exemption value" means zero in fiscal year 15104
2006, and in fiscal year 2007 and each fiscal year thereafter, the 15105
amount certified for a school district under divisions (A)(6) and 15106
(7) of section 3317.021 of the Revised Code.15107

       Sec. 3317.021.  (A) On or before the first day of June of15108
each year, the tax commissioner shall certify to the department of15109
education the following information described in divisions (A)(1) 15110
to (7) of this section for each city, exempted village, and local 15111
school district, and the information required by divisions (A)(1) 15112
and (2) of this section for each joint vocational school district, 15113
and it shall be used, along with the information certified under 15114
division (B) of this section, in making the computations for the 15115
district under sections 3317.022, 3317.0216, and 3317.0217 or15116
section 3317.16 of the Revised Code:.15117

       (1) The taxable value of real and public utility real15118
property in the school district subject to taxation in the15119
preceding tax year, by class and by county of location;.15120

       (2) The taxable value of tangible personal property,15121
including public utility personal property, subject to taxation by15122
the district for the preceding tax year;.15123

       (3)(a) The total property tax rate and total taxes charged15124
and payable for the current expenses for the preceding tax year15125
and the total property tax rate and the total taxes charged and15126
payable to a joint vocational district for the preceding tax year15127
that are limited to or to the extent apportioned to current15128
expenses;.15129

       (b) The portion of the amount of taxes charged and payable15130
reported for each city, local, and exempted village school15131
district under division (A)(3)(a) of this section attributable to15132
a joint vocational school district.15133

       (4) The value of all real and public utility real property in 15134
the school district exempted from taxation minus both of the15135
following:15136

       (a) The value of real and public utility real property in the 15137
district owned by the United States government and used15138
exclusively for a public purpose;15139

       (b) The value of real and public utility real property in the 15140
district exempted from taxation under Chapter 725. or 1728. or15141
section 3735.67, 5709.40, 5709.41, 5709.62, 5709.63, 5709.632,15142
5709.73, or 5709.78 of the Revised Code.15143

       (5) The total federal adjusted gross income of the residents15144
of the school district, based on tax returns filed by the15145
residents of the district, for the most recent year for which this15146
information is available;.15147

       (6) The sum of the school district compensation value as 15148
indicated on the list of exempted property for the preceding tax 15149
year under section 5713.08 of the Revised Code as if such property 15150
had been assessed for taxation that year and the other 15151
compensation value for the school district, minus the amounts 15152
described in divisions (A)(6)(c) to (i) of this section. The 15153
portion of school district compensation value or other 15154
compensation value attributable to an incentive district exemption 15155
may be subtracted only once even if that incentive district 15156
satisfies more than one of the criteria in divisions (A)(6)(c) to 15157
(i) of this section.15158

       (a) "School district compensation value" means the aggregate 15159
value of real property in the school district exempted from 15160
taxation pursuant to an ordinance or resolution adopted by the 15161
legislative authority of a municipal corporation under division 15162
(C) of section 5709.40 of the Revised Code or pursuant to a 15163
resolution adopted by a board of township trustees or board of 15164
county commissioners under, division (C) of section 5709.73, or 15165
division (B) of section 5709.78 of the Revised Code, respectively, 15166
but not includingto the extent that the exempted value results in 15167
the charging of payments in lieu of taxes providedrequired to be 15168
paid to the school district under division (D)(1) or (2) of 15169
section 5709.40, division (D)(1) of section 5709.73, or division 15170
(C)(1) of section 5709.78 of the Revised Code, respectively, as 15171
indicated on the list of exempted property for the preceding tax 15172
year under section 5713.08 of the Revised Code and as if such 15173
property had been assessed for taxation that year, minus the 15174
following amounts:15175

       (a) The aggregate value of the improvements to parcels of 15176
real property in the school district.15177

       (b) "Other compensation value" means the quotient that 15178
results from dividing (i) the dollar value of compensation 15179
received by the school district during the preceding tax year 15180
pursuant to division (B), (C), or (D) of section 5709.82 of the 15181
Revised Code and the amounts received pursuant to an agreement as 15182
specified in division (D)(2) of section 5709.40, division (D) of 15183
section 5709.73, or division (C) of section 5709.78 of the Revised 15184
Code to the extent those amounts were not previously reported or 15185
included in division (A)(6)(a) of this section, and so that any 15186
such amount is reported only once under division (A)(6)(b) of this 15187
section, in relation to exemptions from taxation granted pursuant 15188
to an ordinance or resolution adopted under division (C) of 15189
section 5709.40, division (C) of section 5709.73, or division (B) 15190
of section 5709.78 of the Revised Code, by (ii) the real property 15191
tax rate in effect for the preceding tax year for 15192
nonresidential/agricultural real property after making the 15193
reductions required by section 319.301 of the Revised Code.15194

       (c) The portion of school district compensation value or 15195
other compensation value that was exempted from taxation pursuant 15196
to such an ordinance or resolution for the preceding tax year, if 15197
the ordinance or resolution is adopted prior to January 1, 2006, 15198
and the legislative authority or board of township trustees or 15199
county commissioners, prior to January 1, 2006, executes a 15200
contract or agreement with a developer, whether for-profit or 15201
not-for-profit, with respect to the development of a project 15202
undertaken or to be undertaken and identified in the ordinance or 15203
resolution, and upon which parcels such project is being, or will 15204
be, undertaken;15205

       (b) The product determined by multiplying (i) the aggregate 15206
value of the improvements to parcels of real property in the 15207
school district exempted from taxation pursuant to any such 15208
ordinance or resolution, minus the aggregate value of any 15209
improvement excluded pursuant to division (A)(6)(a) of this 15210
section, by (ii) a fraction, the numerator of which is the 15211
difference between (I) the amount of anticipated revenue such 15212
school district would have received in the preceding fiscal year 15213
if the real property exempted from taxation pursuant to such 15214
ordinance or resolution had not been exempted from taxation and 15215
(II) the aggregate amount of payments and other compensation 15216
received in the preceding fiscal year by the school district 15217
pursuant to all agreements between the school district and a 15218
legislative authority or board of township trustees or county 15219
commissioners that were entered into in relation to such ordinance 15220
or resolution, and the denominator of which is the amount of 15221
anticipated revenue such school district would have received in 15222
the preceding fiscal year if the real property exempted from 15223
taxation pursuant to such ordinance or resolution had not been 15224
exempted from taxation;15225

       (c) The aggregate value of the improvements to parcels of 15226
real property in the school district exempted from taxation(d) 15227
The portion of school district compensation value that was 15228
exempted from taxation for the preceding tax year and for which 15229
payments in lieu of taxes for the preceding tax year were provided 15230
to the school district under division (D)(1) of section 5709.40 of 15231
the Revised Code.15232

       (e) The portion of school district compensation value that 15233
was exempted from taxation for the preceding tax year pursuant to 15234
such an ordinance or resolution, if and to the extent that, on or 15235
before April 1, 2006, the fiscal officer of the municipal 15236
corporation that adopted the ordinance, or of the township or 15237
county that adopted the resolution, certifies and provides 15238
appropriate supporting documentation to the tax commissioner and 15239
the director of development that, based on hold-harmless 15240
provisions in any agreement between the school district and the 15241
legislative authority of the municipal corporation, board of 15242
township trustees, or board of county commissioners that was 15243
entered into on or before June 1, 2005, the ability or obligation 15244
of the municipal corporation, township, or county to repay bonds, 15245
notes, or other financial obligations issued or entered into prior 15246
to January 1, 2006, will be impaired, including obligations to or 15247
of any other body corporate and politic with whom the legislative 15248
authority of the municipal corporation or board of township 15249
trustees or county commissioners has entered into an agreement 15250
pertaining to the use of service payments derived from the 15251
improvements exempted;15252

       (d) The aggregate value of the improvements to parcels of 15253
real property in the school district exempted from taxation(f) 15254
The portion of school district compensation value that was 15255
exempted from taxation for the preceding tax year pursuant to such 15256
an ordinance or resolution, if the ordinance or resolution is 15257
adopted prior to January 1, 2006, in a municipal corporation with 15258
a population that exceeds one hundred thousand, as shown by the 15259
most recent federal decennial census, that includes a major 15260
employment center and that is adjacent to historically distressed 15261
neighborhoods, if the legislative authority of the municipal 15262
corporation, the board of township trustees, or the board of 15263
county commissioners that exempted the property prepares an 15264
economic analysis that demonstrates that all taxes generated 15265
within the incentive district accruing to the state by reason of 15266
improvements constructed within the district during its existence 15267
exceed the amount the state pays the school district under section 15268
3317.022 of the Revised Code attributable to such property 15269
exemption from the school district's recognized valuation. The 15270
analysis shall be submitted to and approved by the department of 15271
development prior to January 1, 2006, and the department shall not 15272
unreasonably withhold approval. Approval shall permit use of the 15273
aggregate value for the life of the incentive district as 15274
designated in the ordinance or resolution creating it.15275

       (e) The aggregate value of the improvements to parcels of 15276
real property in the school district exempted from taxation(g) 15277
The portion of school district compensation value that was 15278
exempted from taxation for the preceding tax year under such an15279
ordinance or resolution, if the ordinance or resolution is adopted 15280
prior to January 1, 2006, and if service payments have been 15281
pledged to be used for mixed-use riverfront entertainment 15282
development in any county with a population that exceeds six 15283
hundred thousand, as shown by the most recent federal decennial 15284
census;15285

       (f) The aggregate value of the improvements to parcels of 15286
real property in the school district exempted from taxation(h) 15287
The portion of school district compensation value that was 15288
exempted from taxation for the preceding tax year under such an15289
ordinance or resolution, if, prior to January 1, 2006, the 15290
legislative authority of a municipal corporation, board of 15291
township trustees, or board of county commissioners has pledged 15292
service payments for a designated transportation capacity project 15293
approved by the transportation review advisory council under 15294
Chapter 5512. of the Revised Code;15295

       (g) The aggregate value of the improvements to parcels of 15296
real property in the school district exempted from taxation(i) 15297
The portion of school district compensation value that was 15298
exempted from taxation for the preceding tax year under such an15299
ordinance or resolution if the legislative authority of a 15300
municipal corporation, board of township trustees, or board of 15301
county commissioners have, by January 1, 2006, pledged proceeds 15302
for designated transportation improvement projects that involve 15303
federal funds for which the proceeds are used to meet a local 15304
share match requirement for such funding.15305

       As used in division (A)(6) of this section, "project" has the 15306
same meaning as in section 5709.40 of the Revised Code.15307

       (7) The aggregate value of real property in the school 15308
district for which an exemption from taxation is granted by an 15309
ordinance or resolution adopted on or after January 1, 2006, under 15310
Chapter 725. or 1728., sections 3735.65 to 3735.70, or section 15311
5709.62, 5709.63, 5709.632, 5709.84, or 5709.88 of the Revised 15312
Code, as indicated on the list of exempted property for the 15313
preceding tax year under section 5713.08 of the Revised Code and 15314
as if such property had been assessed for taxation that year, but 15315
not including compensation for tax revenue foregone pursuant to an 15316
agreement entered into on or after January 1, 2006, under section 15317
5709.82 of the Revised Code, and minus the product determined by 15318
multiplying (a) the aggregate value of the real property in the 15319
school district exempted from taxation for the preceding tax year15320
under any of the chapters or sections specified in this division, 15321
by (b) a fraction, the numerator of which is the difference 15322
between (i) the amount of anticipated revenue such school district 15323
would have received infor the preceding fiscaltax year if the 15324
real property exempted from taxation had not been exempted from 15325
taxation and (ii) the aggregate amount of payments in lieu of 15326
taxes on the exempt real property for the preceding tax year and 15327
other compensation received infor the preceding fiscaltax year 15328
by the school district pursuant to any agreements entered into on 15329
or after January 1, 2006, under section 5709.82 of the Revised 15330
Code between the school district and the legislative authority of 15331
a political subdivision that acted under the authority of a 15332
chapter or statute specified in this division, that were entered 15333
into in relation to such exemption, and the denominator of which 15334
is the amount of anticipated revenue such school district would 15335
have received in the preceding fiscal year if the real property 15336
exempted from taxation had not been exempted.15337

       (8) For each school district receiving payments under 15338
division (B) or (C) of section 3317.0216 of the Revised Code 15339
during the current fiscal year, as included on the most recent 15340
list of such districts sent to the tax commissioner under division 15341
(F) of that section, the following:15342

        (a) The portion of the total amount of taxes charged and 15343
payable for current expenses certified under division (A)(3)(a) of 15344
this section that is attributable to each new levy approved and 15345
charged in the preceding tax year and the respective tax rate of 15346
each of those new levies;15347

        (b) The portion of the total taxes collected for current 15348
expenses under a school district income tax adopted pursuant to 15349
section 5748.03 or 5748.08 of the Revised Code, as certified under 15350
division (A)(2) of section 3317.08 of the Revised Code, that is 15351
attributable to each new school district income tax first 15352
effective in the current taxable year or in the preceding taxable 15353
year.15354

       (B) On or before the first day of May each year, the tax15355
commissioner shall certify to the department of education the15356
total taxable real property value of railroads and, separately,15357
the total taxable tangible personal property value of all public15358
utilities for the preceding tax year, by school district and by15359
county of location.15360

       (C) If a public utility has properly and timely filed a15361
petition for reassessment under section 5727.47 of the Revised15362
Code with respect to an assessment issued under section 5727.23 of15363
the Revised Code affecting taxable property apportioned by the tax15364
commissioner to a school district, the taxable value of public15365
utility tangible personal property included in the certification15366
under divisions (A)(2) and (B) of this section for the school15367
district shall include only the amount of taxable value on the15368
basis of which the public utility paid tax for the preceding year15369
as provided in division (B)(1) or (2) of section 5727.47 of the15370
Revised Code.15371

       (D) If on the basis of the information certified under15372
division (A) of this section, the department determines that any15373
district fails in any year to meet the qualification requirement15374
specified in division (A) of section 3317.01 of the Revised Code,15375
the department shall immediately request the tax commissioner to15376
determine the extent to which any school district income tax15377
levied by the district under Chapter 5748. of the Revised Code15378
shall be included in meeting that requirement. Within five days of 15379
receiving such a request from the department, the tax commissioner 15380
shall make the determination required by this division and report 15381
the quotient obtained under division (D)(3) of this section to the 15382
department. This quotient represents the number of mills that the 15383
department shall include in determining whether the district meets 15384
the qualification requirement of division (A) of section 3317.01 15385
of the Revised Code.15386

       The tax commissioner shall make the determination required by15387
this division as follows:15388

       (1) Multiply one mill times the total taxable value of the15389
district as determined in divisions (A)(1) and (2) of this15390
section;15391

       (2) Estimate the total amount of tax liability for the15392
current tax year under taxes levied by Chapter 5748. of the15393
Revised Code that are apportioned to current operating expenses of15394
the district;15395

       (3) Divide the amount estimated under division (D)(2) of this 15396
section by the product obtained under division (D)(1) of this15397
section.15398

       (E)(1) On or before June 1, 2006, and the first day of June15399
April of each year thereafter, the director of development shall 15400
certify to the department of education and the tax commissioner15401
the total amountamounts of payments received by each city, local, 15402
exempted village, or joint vocational school district duringfor15403
the preceding tax year pursuant to an agreement entered into under 15404
division (B)division (D) of section 5709.40, division (D) of 15405
section 5709.73, division (C) of section 5709.78, or division 15406
(B)(1), (B)(2), (C), or (D) of section 5709.82 of the Revised Code 15407
in relation to exemptions from taxation granted pursuant to an 15408
ordinance adopted by the legislative authority of a municipal 15409
corporation under division (C)(1) of section 5709.40 of the 15410
Revised Code, or a resolution adopted by a board of township 15411
trustees or board of county commissioners under division (C)(1) of 15412
section 5709.73 or division (B)(1) of section 5709.78 of the 15413
Revised Code, respectively. On or before April 1, 2006, and the 15414
first day of AprilMarch of each year thereafter, the treasurer of 15415
each city, local, exempted village, or joint vocational school 15416
district that has entered into such an agreement shall report to 15417
the director of development the total amountamounts of such 15418
payments the district received duringfor the preceding tax year 15419
pursuant to each such agreementas provided in this section. The 15420
state board of education, in accordance with sections 3319.31 and 15421
3319.311 of the Revised Code, may suspend or revoke the license of 15422
a treasurer found to have willfully reported erroneous, 15423
inaccurate, or incomplete data under this division.15424

       (2) On or before April 1, 2007, and the first day of April of 15425
each year thereafter, the director of development shall certify to 15426
the department of education and to the tax commissioner the total 15427
amounts of payments received by each city, local, exempted 15428
village, or joint vocational school district for the preceding tax 15429
year pursuant to divisions (B), (C), and (D) of section 5709.82 of 15430
the Revised Code in relation to exemptions from taxation granted 15431
pursuant to ordinances or resolutions adopted on or after January 15432
1, 2006, under Chapter 725. or 1728., sections 3735.65 to 3735.70, 15433
or section 5709.62, 5709.63, 5709.632, 5709.84, or 5709.88 of the 15434
Revised Code. On or before March 1, 2007, and the first day of 15435
March of each year thereafter, the treasurer of each city, local, 15436
exempted village, or joint vocational school district that has 15437
entered into such an agreement shall report to the director of 15438
development the total amounts of such payments the district 15439
received for the preceding tax year as provided by this section. 15440
The state board of education, in accordance with sections 3319.31 15441
and 3319.311 of the Revised Code, may suspend or revoke the 15442
license of a treasurer found to have willfully reported erroneous, 15443
inaccurate, or incomplete data under this division.15444

       Sec. 3317.022.  (A) The department of education shall compute15445
and distribute state base cost funding to each school district for 15446
the fiscal year using the information obtained under section15447
3317.021 of the Revised Code in the calendar year in which the15448
fiscal year begins.15449

       (1) Compute the following for each eligible district:15450

[(cost-of-doing-business factor X
15451

the formula amount X formula ADM) +
15452

the sum of the base funding supplements
15453

prescribed in divisions (C)(1) to (4)
15454

of section 3317.012 of the Revised Code] -
15455

[.023 x (the sum of recognized valuation
15456

and property exemption
(
value)]
15457

       If the difference obtained is a negative number, the15458
district's computation shall be zero.15459

       (2) Compute both of the following for each school district:15460

        (a) The difference of (i) the district's fiscal year 2005 15461
base cost payment under the version of division (A)(1) of this 15462
section in effect in fiscal year 2005, minus (ii) the amount 15463
computed for the district for the current fiscal year under 15464
current division (A)(1) of this section;15465

       (b) The following amount:15466

[(fiscal year 2005 base cost payment/fiscal
15467

year 2005 formula ADM) X
15468

current year formula ADM] minus
15469

the amount computed for the district
15470

under current division (A)(1) of this section
15471

        If one of the amounts computed under division (A)(2)(a) or 15472
(b) of this section is a positive amount, the department shall pay 15473
the district that amount in addition to the amount calculated 15474
under division (A)(1) of this section. If both amounts are 15475
positive amounts, the department shall pay the district the lesser 15476
of the two amounts in addition to the amount calculated under 15477
division (A)(1) of this section.15478

       (3)(a) For each school district for which the tax exempt15479
value of the district equals or exceeds twenty-five per cent of15480
the potential value of the district, the department of education15481
shall calculate the difference between the district's tax exempt15482
value and twenty-five per cent of the district's potential value.15483

       (b) For each school district to which division (A)(3)(a) of15484
this section applies, the department shall adjust the recognized15485
valuation used in the calculation under division (A)(1) of this15486
section by subtracting from it the amount calculated under15487
division (A)(3)(a) of this section.15488

       (B) As used in this section:15489

       (1) The "total special education weight" for a district means 15490
the sum of the following amounts:15491

       (a) The district's category one special education ADM15492
multiplied by the multiple specified in division (A) of section15493
3317.013 of the Revised Code;15494

       (b) The district's category two special education ADM15495
multiplied by the multiple specified in division (B) of section15496
3317.013 of the Revised Code;15497

       (c) The district's category three special education ADM15498
multiplied by the multiple specified in division (C) of section15499
3317.013 of the Revised Code;15500

       (d) The district's category four special education ADM15501
multiplied by the multiple specified in division (D) of section15502
3317.013 of the Revised Code;15503

       (e) The district's category five special education ADM15504
multiplied by the multiple specified in division (E) of section15505
3317.013 of the Revised Code;15506

       (f) The district's category six special education ADM15507
multiplied by the multiple specified in division (F) of section15508
3317.013 of the Revised Code.15509

       (2) "State share percentage" means the percentage calculated15510
for a district as follows:15511

       (a) Calculate the state base cost funding amount for the15512
district for the fiscal year under division (A) of this section.15513
If the district would not receive any state base cost funding for15514
that year under that division, the district's state share15515
percentage is zero.15516

       (b) If the district would receive state base cost funding15517
under that division, divide that amount by an amount equal to the15518
following:15519

(Cost-of-doing-business factor X
15520

the formula amount X formula ADM) +
15521

the sum of the base funding supplements
15522

prescribed in divisions (C)(1) to (4)
15523

of section 3317.012 of the Revised Code
15524

       The resultant number is the district's state share15525
percentage.15526

       (3) "Related services" includes:15527

       (a) Child study, special education supervisors and15528
coordinators, speech and hearing services, adaptive physical15529
development services, occupational or physical therapy, teacher15530
assistants for handicapped children whose handicaps are described15531
in division (B) of section 3317.013 or division (F)(3) of section15532
3317.02 of the Revised Code, behavioral intervention, interpreter15533
services, work study, nursing services, and specialized15534
integrative services as those terms are defined by the department;15535

       (b) Speech and language services provided to any student with 15536
a handicap, including any student whose primary or only handicap 15537
is a speech and language handicap;15538

       (c) Any related service not specifically covered by other15539
state funds but specified in federal law, including but not15540
limited to, audiology and school psychological services;15541

       (d) Any service included in units funded under former15542
division (O)(1) of section 3317.023 of the Revised Code;15543

       (e) Any other related service needed by handicapped children15544
in accordance with their individualized education plans.15545

       (4) The "total vocational education weight" for a district15546
means the sum of the following amounts:15547

       (a) The district's category one vocational education ADM15548
multiplied by the multiple specified in division (A) of section15549
3317.014 of the Revised Code;15550

       (b) The district's category two vocational education ADM15551
multiplied by the multiple specified in division (B) of section15552
3317.014 of the Revised Code.15553

       (C)(1) The department shall compute and distribute state15554
special education and related services additional weighted costs15555
funds to each school district in accordance with the following15556
formula:15557

The district's state share percentage
15558

X the formula amount for the year
15559

for which the aid is calculated
15560

X the district's total special education weight
15561

       (2) The attributed local share of special education and15562
related services additional weighted costs equals:15563

(1 - the district's state share percentage) X
15564

the district's total special education weight X
15565

the formula amount
15566

       (3)(a) The department shall compute and pay in accordance15567
with this division additional state aid to school districts for15568
students in categories two through six special education ADM. If a 15569
district's costs for the fiscal year for a student in its 15570
categories two through six special education ADM exceed the15571
threshold catastrophic cost for serving the student, the district15572
may submit to the superintendent of public instruction15573
documentation, as prescribed by the superintendent, of all its15574
costs for that student. Upon submission of documentation for a15575
student of the type and in the manner prescribed, the department15576
shall pay to the district an amount equal to the sum of the15577
following:15578

       (i) One-half of the district's costs for the student in15579
excess of the threshold catastrophic cost;15580

       (ii) The product of one-half of the district's costs for the15581
student in excess of the threshold catastrophic cost multiplied by15582
the district's state share percentage.15583

       (b) For purposes of division (C)(3)(a) of this section, the15584
threshold catastrophic cost for serving a student equals:15585

       (i) For a student in the school district's category two,15586
three, four, or five special education ADM, twenty-five thousand15587
dollars in fiscal year 2002, twenty-five thousand seven hundred15588
dollars in fiscal years 2003, 2004, and 2005, and twenty-six 15589
thousand five hundred dollars in fiscal years 2006 and 2007;15590

       (ii) For a student in the district's category six special15591
education ADM, thirty thousand dollars in fiscal year 2002, thirty 15592
thousand eight hundred forty dollars in fiscal years 2003, 2004, 15593
and 2005, and thirty-one thousand eight hundred dollars in fiscal 15594
years 2006 and 2007.15595

       (c) The district shall only report under division (C)(3)(a)15596
of this section, and the department shall only pay for, the costs15597
of educational expenses and the related services provided to the15598
student in accordance with the student's individualized education15599
program. Any legal fees, court costs, or other costs associated15600
with any cause of action relating to the student may not be15601
included in the amount.15602

       (4)(a) As used in this division, the "personnel allowance"15603
means thirty thousand dollars in fiscal years 2002, 2003, 2004, ,15604
2005, 2006, and 2007.15605

       (b) For the provision of speech language pathology services 15606
to students, including students who do not have individualized 15607
education programs prepared for them under Chapter 3323. of the 15608
Revised Code, and for no other purpose, the department of 15609
education shall pay each school district an amount calculated 15610
under the following formula:15611

(formula ADM divided by 2000) X
15612

the personnel allowance X
15613

the state share percentage
15614

       (5) In any fiscal year, a school district shall spend for15615
purposes that the department designates as approved for special15616
education and related services expenses at least the amount15617
calculated as follows:15618

(cost-of-doing-business factor X
15619

formula amount X the sum of categories
15620

one through six special education ADM) +
15621

(total special education weight X formula amount)
15622

       The purposes approved by the department for special education15623
expenses shall include, but shall not be limited to,15624
identification of handicapped children, compliance with state15625
rules governing the education of handicapped children and15626
prescribing the continuum of program options for handicapped15627
children, provision of speech language pathology services, and the 15628
portion of the school district's overall administrative and 15629
overhead costs that are attributable to the district's special 15630
education student population.15631

       The department shall require school districts to report data15632
annually to allow for monitoring compliance with division (C)(5)15633
of this section. The department shall annually report to the15634
governor and the general assembly the amount of money spent by15635
each school district for special education and related services.15636

       (6) In any fiscal year, a school district shall spend for the 15637
provision of speech language pathology services not less than the 15638
sum of the amount calculated under division (C)(1) of this section 15639
for the students in the district's category one special education 15640
ADM and the amount calculated under division (C)(4) of this 15641
section.15642

       (D)(1) As used in this division:15643

       (a) "Daily bus miles per student" equals the number of bus15644
miles traveled per day, divided by transportation base.15645

       (b) "Transportation base" equals total student count as15646
defined in section 3301.011 of the Revised Code, minus the number15647
of students enrolled in preschool handicapped units, plus the15648
number of nonpublic school students included in transportation15649
ADM.15650

       (c) "Transported student percentage" equals transportation15651
ADM divided by transportation base.15652

       (d) "Transportation cost per student" equals total operating15653
costs for board-owned or contractor-operated school buses divided15654
by transportation base.15655

       (2) Analysis of student transportation cost data has resulted 15656
in a finding that an average efficient transportation use cost per 15657
student can be calculated by means of a regression formula that 15658
has as its two independent variables the number of daily bus miles 15659
per student and the transported student percentage. For fiscal15660
year 1998 transportation cost data, the average efficient15661
transportation use cost per student is expressed as follows:15662

51.79027 + (139.62626 X daily bus miles per student) +
15663

(116.25573 X transported student percentage)
15664

       The department of education shall annually determine the15665
average efficient transportation use cost per student in15666
accordance with the principles stated in division (D)(2) of this15667
section, updating the intercept and regression coefficients of the15668
regression formula modeled in this division, based on an annual15669
statewide analysis of each school district's daily bus miles per15670
student, transported student percentage, and transportation cost15671
per student data. The department shall conduct the annual update15672
using data, including daily bus miles per student, transported15673
student percentage, and transportation cost per student data, from15674
the prior fiscal year. The department shall notify the office of15675
budget and management of such update by the fifteenth day of15676
February of each year.15677

       (3) In addition to funds paid under divisions (A), (C), and15678
(E) of this section, each district with a transported student15679
percentage greater than zero shall receive a payment equal to a15680
percentage of the product of the district's transportation base15681
from the prior fiscal year times the annually updated average15682
efficient transportation use cost per student, times an inflation15683
factor of two and eight tenths per cent to account for the15684
one-year difference between the data used in updating the formula15685
and calculating the payment and the year in which the payment is15686
made. The percentage shall be the following percentage of that15687
product specified for the corresponding fiscal year:15688

FISCAL YEAR PERCENTAGE 15689
2000 52.5% 15690
2001 55% 15691
2002 57.5% 15692
2003 and thereafter The greater of 60% or the district's state share percentage 15693

       The payments made under division (D)(3) of this section each15694
year shall be calculated based on all of the same prior year's15695
data used to update the formula.15696

       (4) In addition to funds paid under divisions (D)(2) and (3)15697
of this section, a school district shall receive a rough road15698
subsidy if both of the following apply:15699

       (a) Its county rough road percentage is higher than the15700
statewide rough road percentage, as those terms are defined in15701
division (D)(5) of this section;15702

       (b) Its district student density is lower than the statewide15703
student density, as those terms are defined in that division.15704

       (5) The rough road subsidy paid to each district meeting the15705
qualifications of division (D)(4) of this section shall be15706
calculated in accordance with the following formula:15707

(per rough mile subsidy X total rough road miles) X
15708

density multiplier
15709

       where:15710

       (a) "Per rough mile subsidy" equals the amount calculated in15711
accordance with the following formula:15712

0.75 - {0.75 X [(maximum rough road percentage -
15713

county rough road percentage)/(maximum rough road percentage -
15714

statewide rough road percentage)]}
15715

       (i) "Maximum rough road percentage" means the highest county15716
rough road percentage in the state.15717

       (ii) "County rough road percentage" equals the percentage of15718
the mileage of state, municipal, county, and township roads that15719
is rated by the department of transportation as type A, B, C, E2,15720
or F in the county in which the school district is located or, if15721
the district is located in more than one county, the county to15722
which it is assigned for purposes of determining its15723
cost-of-doing-business factor.15724

       (iii) "Statewide rough road percentage" means the percentage15725
of the statewide total mileage of state, municipal, county, and15726
township roads that is rated as type A, B, C, E2, or F by the15727
department of transportation.15728

       (b) "Total rough road miles" means a school district's total15729
bus miles traveled in one year times its county rough road15730
percentage.15731

       (c) "Density multiplier" means a figure calculated in15732
accordance with the following formula:15733

1 - [(minimum student density - district student
15734

density)/(minimum student density -
15735

statewide student density)]
15736

       (i) "Minimum student density" means the lowest district15737
student density in the state.15738

       (ii) "District student density" means a school district's15739
transportation base divided by the number of square miles in the15740
district.15741

       (iii) "Statewide student density" means the sum of the15742
transportation bases for all school districts divided by the sum15743
of the square miles in all school districts.15744

       (6) In addition to funds paid under divisions (D)(2) to (5)15745
of this section, each district shall receive in accordance with15746
rules adopted by the state board of education a payment for15747
students transported by means other than board-owned or15748
contractor-operated buses and whose transportation is not funded15749
under division (J)(G) of section 3317.024 of the Revised Code. The15750
rules shall include provisions for school district reporting of15751
such students.15752

       (E)(1) The department shall compute and distribute state15753
vocational education additional weighted costs funds to each15754
school district in accordance with the following formula:15755

state share percentage X
15756

the formula amount X
15757

total vocational education weight
15758

       In any fiscal year, a school district receiving funds under15759
division (E)(1) of this section shall spend those funds only for15760
the purposes that the department designates as approved for15761
vocational education expenses. Vocational educational expenses 15762
approved by the department shall include only expenses connected 15763
to the delivery of career-technical programming to 15764
career-technical students. The department shall require the school 15765
district to report data annually so that the department may 15766
monitor the district's compliance with the requirements regarding 15767
the manner in which funding received under division (E)(1) of this 15768
section may be spent.15769

       (2) The department shall compute for each school district15770
state funds for vocational education associated services in15771
accordance with the following formula:15772

state share percentage X .05 X
15773

the formula amount X the sum of categories one and two
15774

vocational education ADM
15775

       In any fiscal year, a school district receiving funds under15776
division (E)(2) of this section, or through a transfer of funds15777
pursuant to division (L) of section 3317.023 of the Revised Code,15778
shall spend those funds only for the purposes that the department15779
designates as approved for vocational education associated15780
services expenses, which may include such purposes as15781
apprenticeship coordinators, coordinators for other vocational15782
education services, vocational evaluation, and other purposes15783
designated by the department. The department may deny payment15784
under division (E)(2) of this section to any district that the15785
department determines is not operating those services or is using15786
funds paid under division (E)(2) of this section, or through a15787
transfer of funds pursuant to division (L) of section 3317.023 of15788
the Revised Code, for other purposes.15789

       (F) The actual local share in any fiscal year for the15790
combination of special education and related services additional15791
weighted costs funding calculated under division (C)(1) of this15792
section, transportation funding calculated under divisions (D)(2)15793
and (3) of this section, and vocational education and associated15794
services additional weighted costs funding calculated under15795
divisions (E)(1) and (2) of this section shall not exceed for any15796
school district the product of three and three-tenths mills times 15797
the district's recognized valuation. The department annually shall 15798
pay each school district as an excess cost supplement any amount 15799
by which the sum of the district's attributed local shares for 15800
that funding exceeds that product. For purposes of calculating the15801
excess cost supplement:15802

       (1) The attributed local share for special education and15803
related services additional weighted costs funding is the amount15804
specified in division (C)(2) of this section.15805

       (2) The attributed local share of transportation funding15806
equals the difference of the total amount calculated for the15807
district using the formula developed under division (D)(2) of this15808
section minus the actual amount paid to the district after15809
applying the percentage specified in division (D)(3) of this15810
section.15811

       (3) The attributed local share of vocational education and15812
associated services additional weighted costs funding is the15813
amount determined as follows:15814

(1 - state share percentage) X
15815

[(total vocational education weight X
15816

the formula amount) + the payment under
15817

division (E)(2) of this section]
15818

       Sec. 3317.024.  In addition to the moneys paid to eligible15819
school districts pursuant to section 3317.022 of the Revised Code,15820
moneys appropriated for the education programs in divisions (A) to15821
(H), (J) to (L)(I), (O)(K), (P)(L), and (R)(N) of this section 15822
shall be distributed to school districts meeting the requirements 15823
of section 3317.01 of the Revised Code; in the case of divisions 15824
(J)(G) and (P)(L) of this section, to educational service centers 15825
as provided in section 3317.11 of the Revised Code; in the case of15826
divisions (E), (M),(D) and (N)(J) of this section, to county 15827
MR/DD boards; in the case of division (R)(N) of this section, to 15828
joint vocational school districts; in the case of division (K)(H)15829
of this section, to cooperative education school districts; and in 15830
the case of division (Q)(M) of this section, to the institutions 15831
defined under section 3317.082 of the Revised Code providing 15832
elementary or secondary education programs to children other than 15833
children receiving special education under section 3323.091 of the15834
Revised Code. The following shall be distributed monthly, 15835
quarterly, or annually as may be determined by the state board of 15836
education:15837

       (A) A per pupil amount to each school district that15838
establishes a summer school remediation program that complies with15839
rules of the state board of education.15840

       (B) An amount for each island school district and each joint15841
state school district for the operation of each high school and15842
each elementary school maintained within such district and for15843
capital improvements for such schools. Such amounts shall be15844
determined on the basis of standards adopted by the state board of15845
education.15846

       (C)(B) An amount for each school district operating classes15847
for children of migrant workers who are unable to be in attendance 15848
in an Ohio school during the entire regular school year. The 15849
amounts shall be determined on the basis of standards adopted by 15850
the state board of education, except that payment shall be made 15851
only for subjects regularly offered by the school district 15852
providing the classes.15853

       (D)(C) An amount for each school district with guidance,15854
testing, and counseling programs approved by the state board of15855
education. The amount shall be determined on the basis of15856
standards adopted by the state board of education.15857

       (E)(D) An amount for the emergency purchase of school buses15858
as provided for in section 3317.07 of the Revised Code;15859

       (F)(E) An amount for each school district required to pay15860
tuition for a child in an institution maintained by the department15861
of youth services pursuant to section 3317.082 of the Revised15862
Code, provided the child was not included in the calculation of15863
the district's average daily membership for the preceding school15864
year.15865

       (G) In fiscal year 2000 only, an amount to each school15866
district for supplemental salary allowances for each licensed15867
employee except those licensees serving as superintendents,15868
assistant superintendents, principals, or assistant principals,15869
whose term of service in any year is extended beyond the term of15870
service of regular classroom teachers, as described in section15871
3301.0725 of the Revised Code;15872

       (H)(F) An amount for adult basic literacy education for each15873
district participating in programs approved by the state board of15874
education. The amount shall be determined on the basis of15875
standards adopted by the state board of education.15876

       (I) Notwithstanding section 3317.01 of the Revised Code, but15877
only until June 30, 1999, to each city, local, and exempted15878
village school district, an amount for conducting driver education15879
courses at high schools for which the state board of education15880
prescribes minimum standards and to joint vocational and15881
cooperative education school districts and educational service15882
centers, an amount for conducting driver education courses to15883
pupils enrolled in a high school for which the state board15884
prescribes minimum standards. No payments shall be made under this 15885
division after June 30, 1999.15886

       (J)(G) An amount for the approved cost of transporting 15887
eligible pupils with disabilities attending a special education 15888
program approved by the department of education whom it is 15889
impossible or impractical to transport by regular school bus in 15890
the course of regular route transportation provided by the 15891
district or service center. No district or service center is 15892
eligible to receive a payment under this division for the cost of 15893
transporting any pupil whom it transports by regular school bus 15894
and who is included in the district's transportation ADM. The 15895
state board of education shall establish standards and guidelines 15896
for use by the department of education in determining the approved 15897
cost of such transportation for each district or service center.15898

       (K)(H) An amount to each school district, including each15899
cooperative education school district, pursuant to section 3313.8115900
of the Revised Code to assist in providing free lunches to needy15901
children and an amount to assist needy school districts in15902
purchasing necessary equipment for food preparation. The amounts15903
shall be determined on the basis of rules adopted by the state15904
board of education.15905

       (L)(I) An amount to each school district, for each pupil15906
attending a chartered nonpublic elementary or high school within15907
the district. The amount shall equal the amount appropriated for15908
the implementation of section 3317.06 of the Revised Code divided15909
by the average daily membership in grades kindergarten through15910
twelve in nonpublic elementary and high schools within the state15911
as determined during the first full week in October of each school15912
year.15913

       (M)(J) An amount for each county MR/DD board, distributed on15914
the basis of standards adopted by the state board of education,15915
for the approved cost of transportation required for children15916
attending special education programs operated by the county MR/DD15917
board under section 3323.09 of the Revised Code;15918

       (N) An amount for each county MR/DD board, distributed on the 15919
basis of standards adopted by the state board of education, for 15920
supportive home services for preschool children;15921

       (O)(K) An amount for each school district that establishes a15922
mentor teacher program that complies with rules of the state board15923
of education. No school district shall be required to establish or15924
maintain such a program in any year unless sufficient funds are15925
appropriated to cover the district's total costs for the program.15926

       (P)(L) An amount to each school district or educational 15927
service center for the total number of gifted units approved 15928
pursuant to section 3317.05 of the Revised Code. The amount for 15929
each such unit shall be the sum of the minimum salary for the 15930
teacher of the unit, calculated on the basis of the teacher's 15931
training level and years of experience pursuant to the salary 15932
schedule prescribed in the version of section 3317.13 of the 15933
Revised Code in effect prior to July 1, 2001, plus fifteen per 15934
cent of that minimum salary amount, plus two thousand six hundred15935
seventy-eight dollars.15936

       (Q)(M) An amount to each institution defined under section15937
3317.082 of the Revised Code providing elementary or secondary15938
education to children other than children receiving special15939
education under section 3323.091 of the Revised Code. This amount15940
for any institution in any fiscal year shall equal the total of15941
all tuition amounts required to be paid to the institution under15942
division (A)(1) of section 3317.082 of the Revised Code.15943

       (R)(N) A grant to each school district and joint vocational15944
school district that operates a "graduation, reality, and15945
dual-role skills" (GRADS) program for pregnant and parenting15946
students that is approved by the department. The amount of the15947
payment shall be the district's state share percentage, as defined15948
in section 3317.022 or 3317.16 of the Revised Code, times the15949
GRADS personnel allowance times the full-time-equivalent number of15950
GRADS teachers approved by the department. The GRADS personnel15951
allowance is $47,555 in fiscal years 2004, 2005, 2006, and 2007.15952

       The state board of education or any other board of education15953
or governing board may provide for any resident of a district or15954
educational service center territory any educational service for15955
which funds are made available to the board by the United States15956
under the authority of public law, whether such funds come15957
directly or indirectly from the United States or any agency or15958
department thereof or through the state or any agency, department,15959
or political subdivision thereof.15960

       Sec. 3317.029.  (A) As used in this section:15961

       (1) "Poverty percentage" means the quotient obtained by15962
dividing the five-year average number of children ages five to15963
seventeen residing in the school district and living in a family15964
receiving assistance under the Ohio works first program or an 15965
antecedent program known as TANF or ADC, as certified or adjusted15966
under section 3317.10 of the Revised Code, by the district's15967
three-year average formula ADM.15968

       (2) "Statewide poverty percentage" means the five-year15969
average of the total number of children ages five to seventeen15970
years residing in the state and receiving assistance under the15971
Ohio works first program or an antecedent program known as TANF or15972
ADC, divided by the sum of the three-year average formula ADMs for15973
all school districts in the state.15974

       (3) "Poverty index" means the quotient obtained by dividing 15975
the school district's poverty percentage by the statewide poverty 15976
percentage.15977

       (4) "Poverty student count" means the five-year average 15978
number of children ages five to seventeen residing in the school 15979
district and living in a family receiving assistance under the 15980
Ohio works first program or an antecedent program known as TANF or 15981
ADC, as certified under section 3317.10 of the Revised Code;.15982

       (5) "Kindergarten ADM" means the number of students reported15983
under section 3317.03 of the Revised Code as enrolled in15984
kindergarten, excluding any kindergarten students reported under 15985
division (B)(3)(e) or (f) of section 3317.03 of the Revised Code.15986

       (6) "Kindergarten through third grade ADM" means the amount15987
calculated as follows:15988

       (a) Multiply the kindergarten ADM by the sum of one plus the15989
all-day kindergarten percentage;15990

       (b) Add the number of students in grades one through three;15991

       (c) Subtract from the sum calculated under division (A)(6)(b) 15992
of this section the number of special education students in grades 15993
kindergarten through three.15994

        "Kindergarten through third grade ADM" shall not include any 15995
students reported under division (B)(3)(e) or (f) of section 15996
3317.03 of the Revised Code.15997

       (7) "All-day kindergarten" means a kindergarten class that is15998
in session five days per week for not less than the same number of15999
clock hours each day as for pupils in grades one through six.16000

       (8) "All-day kindergarten percentage" means the percentage of16001
a district's actual total number of students enrolled in16002
kindergarten who are enrolled in all-day kindergarten.16003

       (9) "Buildings with the highest concentration of need" means16004
the school buildings in a district with percentages of students in 16005
grades kindergarten through three receiving assistance under Ohio 16006
works first at least as high as the district-wide percentage of16007
students receiving such assistance.16008

        If, in any fiscal year, the information provided by the16009
department of job and family services under section 3317.10 of the16010
Revised Code is insufficient to determine the Ohio works first 16011
percentage in each building, "buildings with the highest 16012
concentration of need" has the meaning given in rules that the 16013
department of education shall adopt. The rules shall base the16014
definition of "buildings with the highest concentration of need"16015
on family income of students in grades kindergarten through three16016
in a manner that, to the extent possible with available data,16017
approximates the intent of this division and division (K) of this16018
section to designate buildings where the Ohio works first 16019
percentage in those grades equals or exceeds the district-wide16020
Ohio works first percentage.16021

       (B) In addition to the amounts required to be paid to a16022
school district under section 3317.022 of the Revised Code, the 16023
department of education shall compute and distribute to each 16024
school district for poverty-based assistance the greater of the 16025
following:16026

       (1) The amount the district received in fiscal year 2005 for 16027
disadvantaged pupil impact aid pursuant to Section 41.10 of Am. 16028
Sub. H.B. 95 of the 125th General Assembly, as amended, minus the 16029
amount deducted from the district under Section 16 of Am. Sub. 16030
S.B. 2 of the 125th General Assembly that year for payments to 16031
internet- and computer-based community schools;16032

       (2) The sum of the computations made under divisions (C) to 16033
(I) of this section.16034

       (C) A payment for academic intervention programs, if the 16035
district's poverty index is greater than or equal to 0.25, 16036
calculated as follows:16037

       (1) If the district's poverty index is greater than or equal 16038
to 0.25, calculate the district's level one amount for large-group 16039
academic intervention for all students as follows:16040

        (a) If the district's poverty index is greater than or equal 16041
to 0.25 but less than 0.75:16042

large-group intervention units X hourly rate X
16043

level one hours X [(poverty index – 0.25)/0.5]
16044

X phase-in percentage
16045

        Where:16046

        (i) "Large-group intervention units" equals the district's 16047
formula ADM divided by 20;16048

        (ii) "Hourly rate" equals $20.00 in fiscal year 2006 and 16049
$20.40 in fiscal year 2007;16050

        (iii) "Level one hours" equals 25 hours;16051

       (iv) "Phase-in percentage" equals 0.60 in fiscal year 2006 16052
and 1.00 in fiscal year 2007.16053

        (b) If the district's poverty index is greater than or equal 16054
to 0.75:16055

large-group intervention units X hourly rate X
16056

level one hours X phase-in percentage
16057

        Where "large-group intervention units," "hourly rate," "level 16058
one hours," and "phase-in percentage" have the same meanings as in 16059
division (C)(1)(a) of this section.16060

        (2) If the district's poverty index is greater than or equal 16061
to 0.75, calculate the district's level two amount for 16062
medium-group academic intervention for all students as follows:16063

        (a) If the district's poverty index is greater than or equal 16064
to 0.75 but less than 1.50:16065

medium-group intervention units X hourly rate
16066

X {level one hours + [25 hours X ((poverty index – 0.75)/0.75)]}
16067

X phase-in percentage
16068

        Where:16069

       (i) "Medium group intervention units" equals the district's 16070
formula ADM divided by 15;16071

       (ii) "Hourly rate," "level one hours," and "phase-in 16072
percentage" have the same meanings as in division (C)(1)(a) of 16073
this section.16074

        (b) If the district's poverty index is greater than or equal 16075
to 1.50:16076

medium-group intervention units X hourly rate X
16077

level two hours X phase-in percentage
16078

        Where:16079

        (i) "Medium group intervention units" has the same meaning as 16080
in division (C)(2)(a)(i) of this section;16081

       (ii) "Hourly rate" and "phase-in percentage" have the same 16082
meanings as in division (C)(1)(a) of this section;16083

        (iii) "Level two hours" equals 50 hours.16084

        (3) If the district's poverty index is greater than or equal 16085
to 1.50, calculate the district's level three amount for 16086
small-group academic intervention for impoverished students as 16087
follows:16088

        (a) If the district's poverty index is greater than or equal 16089
to 1.50 but less than 2.50:16090

small group intervention units X hourly rate X
16091

{level one hours + [level three hours X
16092

(poverty index – 1.50)]} X phase-in percentage
16093

        Where:16094

        (i) "Small group intervention units" equals the quotient of 16095
(the district's poverty student count times 3) divided by 10;16096

       (ii) "Hourly rate," "level one hours," and "phase-in 16097
percentage" have the same meanings as in division (C)(1)(a) of 16098
this section;16099

        (iii) "Level three hours" equals 135 hours.16100

        (b) If the district's poverty index is greater than or equal 16101
to 2.50:16102

small group intervention units X hourly rate
16103

X level three hours X phase-in percentage
16104

        Where:16105

        (i) "Small group intervention units" has the same meaning as 16106
in division (C)(3)(a)(i) of this section;16107

       (ii) "Hourly rate" and "phase-in percentage" have the same 16108
meanings as in division (C)(1)(a) of this section;16109

        (iii) "Level three hours" equals 160 hours.16110

       Any district that receives funds under division (C)(2) or (3) 16111
of this section annually shall submit to the department of 16112
education by a date established by the department a plan 16113
describing how the district will deploy those funds. The 16114
deployment measures described in that plan shall comply with any 16115
applicable spending requirements prescribed in division (J)(6) of 16116
this section or with any order issued by the superintendent of 16117
public instruction under section 3317.017 of the Revised Code.16118

       (D) A payment for all-day kindergarten if the poverty index 16119
of the school district is greater than or equal to 1.0 or if the16120
district's three-year average formula ADM exceeded seventeen16121
thousand five hundred. In addition, the department shall make a 16122
payment under this division to any school district that, in a 16123
prior fiscal year, qualified for this payment and provided all-day 16124
kindergarten, regardless of changes to the district's poverty 16125
index. The department shall calculate the payment under this 16126
division by multiplying the all-day kindergarten percentage by the16127
kindergarten ADM and multiplying that product by the formula16128
amount.16129

       (E) A class-size reduction payment based on calculating the16130
number of new teachers necessary to achieve a lower16131
student-teacher ratio, as follows:16132

       (1) Determine or calculate a formula number of teachers per16133
one thousand students based on the poverty index of the school16134
district as follows:16135

       (a) If the poverty index of the school district is less than 16136
1.0, the formula number of teachers is 50.0, which is the number 16137
of teachers per one thousand students at a student-teacher ratio16138
of twenty to one;16139

       (b) If the poverty index of the school district is greater 16140
than or equal to 1.0, but less than 1.5, the formula number of 16141
teachers is calculated as follows:16142

50.0 + {[(poverty index – 1.0)/0.5] X 16.667}
16143

       Where 50.0 is the number of teachers per one thousand16144
students at a student-teacher ratio of twenty to one; 0.5 is the 16145
interval from a poverty index of 1.0 to a poverty index of 1.5; 16146
and 16.667 is the difference in the number of teachers per one 16147
thousand students at a student-teacher ratio of fifteen to one and 16148
the number of teachers per one thousand students at a 16149
student-teacher ratio of twenty to one.16150

       (c) If the poverty index of the school district is greater 16151
than or equal to 1.5, the formula number of teachers is 66.667,16152
which is the number of teachers per one thousand students at a16153
student-teacher ratio of fifteen to one.16154

       (2) Multiply the formula number of teachers determined or16155
calculated in division (E)(1) of this section by the kindergarten16156
through third grade ADM for the district and divide that product16157
by one thousand;16158

       (3) Calculate the number of new teachers as follows:16159

       (a) Multiply the kindergarten through third grade ADM by 16160
50.0, which is the number of teachers per one thousand students at 16161
a student-teacher ratio of twenty to one, and divide that product 16162
by one thousand;16163

       (b) Subtract the quotient obtained in division (E)(3)(a) of16164
this section from the product in division (E)(2) of this section.16165

       (4) Multiply the greater of the difference obtained under16166
division (E)(3) of this section or zero by the statewide average16167
teachers compensation. For this purpose, the "statewide average 16168
teacher compensation" is $53,680 in fiscal year 2006 and $54,941 16169
in fiscal year 2007, which includes an amount for the value of 16170
fringe benefits.16171

       (F) A payment for services to limited English proficient 16172
students, if the district's poverty index is greater than or equal 16173
to 1.0 and the proportion of its students who are limited English 16174
proficient, as reported in 2003 on its school district report 16175
issued under section 3302.03 of the Revised Code for the 2002-2003 16176
school year, is greater than or equal to 2.0%, calculated as 16177
follows:16178

       (1) If the district's poverty index is greater than or equal 16179
to 1.0, but less than 1.75, determine the amount per limited 16180
English proficient student as follows:16181

{0.125 + [0.125 X ((poverty index - 1.0)/0.75)]}
16182

X formula amount
16183

       (2) If the district's poverty index is greater than or equal 16184
to 1.75, the amount per limited English proficient student equals:16185

0.25 X formula amount
16186

       (3) Multiply the per student amount determined for the 16187
district under division (F)(1) or (2) of this section by the 16188
number of the district's limited English proficient students, 16189
times a phase-in percentage of 0.40 in fiscal year 2006 and 0.70 16190
in fiscal year 2007. For purposes of this calculation, the number 16191
of limited English proficient students for each district shall be 16192
the number determined by the department when it calculated the 16193
district's percentage of limited English proficient students for 16194
its school district report card issued in 2003 for the 2002-2003 16195
school year.16196

       Not later than December 31, 2006, the department of education 16197
shall recommend to the general assembly and the director of budget 16198
and management a method of identifying the number of limited 16199
English proficient students for purposes of calculating payments 16200
under this division after fiscal year 2007.16201

       (G) A payment for professional development of teachers, if 16202
the district's poverty index is greater than or equal to 1.0, 16203
calculated as follows:16204

       (1) If the district's poverty index is greater than or equal 16205
to 1.0, but less than 1.75, determine the amount per teacher as 16206
follows:16207

[(poverty index – 1.0)/ 0.75] X 0.045 X formula amount
16208

       (2) If the district's poverty index is greater than or equal 16209
to 1.75, the amount per teacher equals:16210

0.045 X formula amount
16211

       (3) Determine the number of teachers, as follows:16212

(formula ADM/17)
16213

       (4) Multiply the per teacher amount determined for the 16214
district under division (G)(1) or (2) of this section by the 16215
number of teachers determined under division (G)(3) of this 16216
section, times a phase-in percentage of 0.40 in fiscal year 2006 16217
and 0.70 in fiscal year 2007.16218

       (H) A payment for dropout prevention, if the district is a 16219
big eight school district as defined in section 3314.02 of the 16220
Revised Code, calculated as follows:16221

0.005 X formula amount X poverty index
16222

X formula ADM X phase-in percentage
16223

       Where "phase-in percentage" equals 0.40 in fiscal year 2006 16224
and 0.70 in fiscal year 2007.16225

       (I) An amount for community outreach, if the district is an 16226
urban school district as defined in section 3314.02 of the Revised 16227
Code, calculated as follows:16228

0.005 X formula amount X poverty index X
16229

formula ADM X phase-in percentage
16230

       Where "phase-in percentage" equals 0.40 in fiscal year 2006 16231
and 0.70 in fiscal year 2007.16232

       (J) This division applies only to school districts whose 16233
poverty index is 1.0 or greater.16234

       (1) Each school district subject to this division shall first 16235
utilize funds received under this section so that, when combined 16236
with other funds of the district, sufficient funds exist to 16237
provide all-day kindergarten to at least the number of children in 16238
the district's all-day kindergarten percentage. To satisfy this 16239
requirement, a district may use funds paid under division (C), 16240
(F), (G), (H), or (I) of this section to provide all-day 16241
kindergarten in addition to the all-day kindergarten payment under 16242
division (D) of this section.16243

       (2) EachExcept as permitted under division (J)(1) of this 16244
section, each school district shall use its payment under division 16245
(F) of this section for one or more of the following purposes:16246

       (a) To hire teachers for limited English proficient students 16247
or other personnel to provide intervention services for those 16248
students;16249

       (b) To contract for intervention services for those students;16250

       (c) To provide other services to assist those students in 16251
passing the third-grade reading achievement test, and to provide 16252
for those students the intervention services required by section 16253
3313.608 of the Revised Code.16254

       (3) EachExcept as permitted under division (J)(1) of this 16255
section, each school district shall use its payment under division 16256
(G) of this section for professional development of teachers or 16257
other licensed personnel providing educational services to 16258
students only in one or more of the following areas:16259

       (a) Data-based decision making;16260

       (b) Standards-based curriculum models;16261

       (c) Job-embedded professional development activities that are 16262
research-based, as defined in federal law.16263

       In addition, each district shall use the payment only to 16264
implement programs identified on a list of eligible professional 16265
development programs provided by the department of education. The 16266
department annually shall provide the list to each district 16267
receiving a payment under division (G) of this section. However, a 16268
district may apply to the department for a waiver to implement an 16269
alternative professional development program in one or more of the 16270
areas specified in divisions (J)(3)(a) to (c) of this section. If 16271
the department grants the waiver, the district may use its payment 16272
under division (G) of this section to implement the alternative 16273
program.16274

       (4) EachExcept as permitted under division (J)(1) of this 16275
section, each big eight school district shall use its payment 16276
under division (H) of this section either for preventing at-risk 16277
students from dropping out of school, for safety and security 16278
measures described in division (J)(5)(b) of this section, for 16279
academic intervention services described in division (J)(6) of 16280
this section, or for a combination of those purposes. Not later 16281
than September 1, 2005, the department of education shall provide 16282
each big eight school district with a list of dropout prevention 16283
programs that it has determined are successful. The department 16284
subsequently may update the list. Each district that elects to use 16285
its payment under division (H) of this section for dropout 16286
prevention shall use the payment only to implement a dropout 16287
prevention program specified on the department's list. However, a 16288
district may apply to the department for a waiver to implement an 16289
alternative dropout prevention program. If the department grants 16290
the waiver, the district may use its payment under division (H) of 16291
this section to implement the alternative program.16292

       (5) EachExcept as permitted under division (J)(1) of this 16293
section, each urban school district that has a poverty index 16294
greater than or equal to 1.0 shall use its payment under division 16295
(I) of this section for one or a combination of the following 16296
purposes:16297

       (a) To hire or contract for community liaison officers, 16298
attendance or truant officers, or safety and security personnel;16299

       (b) To implement programs designed to ensure that schools are 16300
free of drugs and violence and have a disciplined environment 16301
conducive to learning;16302

        (c) To implement academic intervention services described in 16303
division (J)(6) of this section.16304

       (6) EachExcept as permitted under division (J)(1) of this 16305
section, each school district with a poverty index greater than or 16306
equal to 1.0 shall use the amount of its payment under division 16307
(C) of this section, and may use any amount of its payment under 16308
division (H) or (I) of this section, for academic intervention 16309
services for students who have failed or are in danger of failing 16310
any of the tests administered pursuant to section 3301.0710 of the 16311
Revised Code, including intervention services required by section16312
3313.608 of the Revised Code. NoExcept as permitted under 16313
division (J)(1) of this section, no district shall spend any 16314
portion of its payment under division (C) of this section for any 16315
other purpose. Notwithstanding any provision to the contrary in 16316
Chapter 4117. of the Revised Code, no collective bargaining 16317
agreement entered into after the effective date of this amendment16318
June 30, 2005, shall require use of the payment for any other 16319
purpose.16320

       (7) Except as otherwise required by division (K) or permitted 16321
under division (O) of this section, all remaining funds16322
distributed under this section to districts with a poverty index 16323
greater than or equal to 1.0 shall be utilized for the purpose of16324
the third grade guarantee. The third grade guarantee consists of 16325
increasing the amount of instructional attention received per 16326
pupil in kindergarten through third grade, either by reducing the 16327
ratio of students to instructional personnel or by increasing the 16328
amount of instruction and curriculum-related activities by 16329
extending the length of the school day or the school year.16330

       School districts may implement a reduction of the ratio of16331
students to instructional personnel through any or all of the16332
following methods:16333

       (a) Reducing the number of students in a classroom taught by16334
a single teacher;16335

       (b) Employing full-time educational aides or educational16336
paraprofessionals issued a permit or license under section16337
3319.088 of the Revised Code;16338

       (c) Instituting a team-teaching method that will result in a16339
lower student-teacher ratio in a classroom.16340

       Districts may extend the school day either by increasing the16341
amount of time allocated for each class, increasing the number of16342
classes provided per day, offering optional academic-related16343
after-school programs, providing curriculum-related extra16344
curricular activities, or establishing tutoring or remedial16345
services for students who have demonstrated an educational need.16346
In accordance with section 3319.089 of the Revised Code, a16347
district extending the school day pursuant to this division may16348
utilize a participant of the work experience program who has a16349
child enrolled in a public school in that district and who is16350
fulfilling the work requirements of that program by volunteering16351
or working in that public school. If the work experience program16352
participant is compensated, the school district may use the funds16353
distributed under this section for all or part of the16354
compensation.16355

       Districts may extend the school year either through adding16356
regular days of instruction to the school calendar or by providing16357
summer programs.16358

       (K) Each district shall not expend any funds received under 16359
division (E) of this section in any school buildings that are not 16360
buildings with the highest concentration of need, unless there is 16361
a ratio of instructional personnel to students of no more than 16362
fifteen to one in each kindergarten and first grade class in all16363
buildings with the highest concentration of need. This division 16364
does not require that the funds used in buildings with the highest 16365
concentration of need be spent solely to reduce the ratio of 16366
instructional personnel to students in kindergarten and first 16367
grade. A school district may spend the funds in those buildings in 16368
any manner permitted by division (J)(7) of this section, but may16369
not spend the money in other buildings unless the fifteen-to-one 16370
ratio required by this division is attained.16371

       (L)(1) By the first day of August of each fiscal year, each16372
school district wishing to receive any funds under division (D) of16373
this section shall submit to the department of education an16374
estimate of its all-day kindergarten percentage. Each district16375
shall update its estimate throughout the fiscal year in the form16376
and manner required by the department, and the department shall16377
adjust payments under this section to reflect the updates.16378

       (2) Annually by the end of December, the department of16379
education, utilizing data from the information system established16380
under section 3301.0714 of the Revised Code and after consultation16381
with the legislative office of education oversight, shall16382
determine for each school district subject to division (J) of this16383
section whether in the preceding fiscal year the district's ratio16384
of instructional personnel to students and its number of16385
kindergarten students receiving all-day kindergarten appear16386
reasonable, given the amounts of money the district received for16387
that fiscal year pursuant to divisions (D) and (E) of this16388
section. If the department is unable to verify from the data16389
available that students are receiving reasonable amounts of16390
instructional attention and all-day kindergarten, given the funds16391
the district has received under this section and that class-size16392
reduction funds are being used in school buildings with the16393
highest concentration of need as required by division (K) of this16394
section, the department shall conduct a more intensive16395
investigation to ensure that funds have been expended as required16396
by this section. The department shall file an annual report of its 16397
findings under this division with the chairpersons of the16398
committees in each house of the general assembly dealing with16399
finance and education.16400

        (M)(1) Each school district with a poverty index less than 16401
1.0 and a three-year average formula ADM exceeding seventeen 16402
thousand five hundredthat receives a payment under division (D) 16403
of this section shall first utilize funds received under this 16404
section so that, when combined with other funds of the district,16405
sufficient funds exist to provide all-day kindergarten to at least 16406
the number of children in the district's all-day kindergarten16407
percentage. To satisfy this requirement, a district may use funds 16408
paid under division (C) or (I) of this section to provide all-day 16409
kindergarten in addition to the all-day kindergarten payment under 16410
division (D) of this section.16411

       (2) EachExcept as permitted under division (M)(1) of this 16412
section, each school district with a poverty index less than 1.0 16413
that receives a payment under division (C) of this section shall 16414
use its payment under that division in accordance with all 16415
requirements of division (J)(6) of this section.16416

       (3) EachExcept as permitted under division (M)(1) of this 16417
section, each school district with a poverty index less than 1.0 16418
that receives a payment under division (I) of this section shall 16419
use its payment under that division for one or a combination of 16420
the following purposes:16421

       (a) To hire or contract for community liaison officers, 16422
attendance or truant officers, or safety and security personnel;16423

       (b) To implement programs designed to ensure that schools are 16424
free of drugs and violence and have a disciplined environment 16425
conducive to learning;16426

        (c) To implement academic intervention services described in 16427
division (J)(6) of this section.16428

       (4) Each school district to which division (M)(1), (2), or 16429
(3) of this section applies shall expend the remaining funds 16430
received under this section, and any other district with a poverty 16431
index less than 1.0 shall expend all funds received under this16432
section, for any of the following purposes:16433

       (a) The purchase of technology for instructional purposes for 16434
remediation;16435

       (b) All-day kindergarten;16436

       (c) Reduction of class sizes in grades kindergarten through 16437
three, as described in division (J)(7) of this section;16438

       (d) Summer school remediation;16439

       (e) Dropout prevention programs approved by the department of 16440
education under division (J)(4) of this section;16441

       (f) Guaranteeing that all third graders are ready to progress 16442
to more advanced work;16443

       (g) Summer education and work programs;16444

       (h) Adolescent pregnancy programs;16445

       (i) Head start, preschool, early childhood education, or 16446
early learning programs;16447

       (j) Reading improvement and remediation programs described by 16448
the department of education;16449

       (k) Programs designed to ensure that schools are free of16450
drugs and violence and have a disciplined environment conducive to16451
learning;16452

       (l) Furnishing, free of charge, materials used in courses of 16453
instruction, except for the necessary textbooks or electronic16454
textbooks required to be furnished without charge pursuant to16455
section 3329.06 of the Revised Code, to pupils living in families16456
participating in Ohio works first in accordance with section16457
3313.642 of the Revised Code;16458

       (m) School breakfasts provided pursuant to section 3313.81316459
of the Revised Code.16460

       (N) If at any time the superintendent of public instruction16461
determines that a school district receiving funds under division16462
(D) of this section has enrolled less than the all-day16463
kindergarten percentage reported for that fiscal year, the16464
superintendent shall withhold from the funds otherwise due the16465
district under this section a proportional amount as determined by16466
the difference in the certified all-day kindergarten percentage16467
and the percentage actually enrolled in all-day kindergarten.16468

       The superintendent shall also withhold an appropriate amount16469
of funds otherwise due a district for any other misuse of funds16470
not in accordance with this section.16471

       (O)(1) A district may use a portion of the funds calculated16472
for it under division (D) of this section to modify or purchase16473
classroom space to provide all-day kindergarten, if both of the16474
following conditions are met:16475

       (a) The district certifies to the department, in a manner16476
acceptable to the department, that it has a shortage of space for16477
providing all-day kindergarten.16478

       (b) The district provides all-day kindergarten to the number16479
of children in the all-day kindergarten percentage it certified16480
under this section.16481

       (2) A district may use a portion of the funds described in16482
division (J)(7) of this section to modify or purchase classroom16483
space to enable it to further reduce class size in grades16484
kindergarten through two with a goal of attaining class sizes of16485
fifteen students per licensed teacher. To do so, the district must 16486
certify its need for additional space to the department, in a16487
manner satisfactory to the department.16488

       Sec. 3317.0216.  (A) As used in this section:16489

       (1) "Total taxes charged and payable for current expenses"16490
means the sum of the taxes charged and payable as certified under16491
division (A)(3)(a) of section 3317.021 of the Revised Code less16492
any amounts reported under division (A)(3)(b) of that section, and16493
the tax distribution for the preceding year under any school16494
district income tax levied by the district pursuant to Chapter16495
5748. of the Revised Code to the extent the revenue from the16496
income tax is allocated or apportioned to current expenses.16497

       (2) "Charge-off amount" means two and three-tenths per cent 16498
multipled by (the sum of recognized valuation and property 16499
exemption value).16500

       (3) Until fiscal year 2003, the "actual local share of16501
special education, transportation, and vocational education16502
funding" for any school district means the sum of the district's16503
attributed local shares described in divisions (F)(1) to (3) of16504
section 3317.022 of the Revised Code. Beginning in fiscal year16505
2003, the "actual local share of special education,16506
transportation, and vocational education funding" means that sum16507
minus the amount of any excess cost supplement payment calculated16508
for the district under division (F) of section 3317.022 of the16509
Revised Code.16510

       (4) "Current expense revenues from the tangible property tax 16511
replacement fund" means payments received from the school district 16512
tangible property tax replacement fund or the general revenue fund 16513
under section 5751.21 of the Revised Code for fixed-rate levies 16514
for current expenses and for fixed-sum levies for current 16515
expenses, including school district emergency levies under 16516
sections 5705.194 to 5705.197 of the Revised Code.16517

       (B) Upon receiving the certifications under section 3317.02116518
of the Revised Code, the department of education shall determine16519
for each city, local, and exempted village school district whether16520
the district's charge-off amount is greater than the sum of the 16521
district's total taxes charged and payable for current expenses 16522
and current expense revenues from the tangible property tax 16523
replacement fund, and if the charge-off amount is greater, shall 16524
pay the district the amount of the difference. A payment shall not 16525
be made to any school district for which the computation under 16526
division (A) of section 3317.022 of the Revised Code equals zero.16527

       (C)(1) If a district's charge-off amount is equal to or16528
greater than the sum of its total taxes charged and payable for 16529
current expenses and current expense revenues from the tangible 16530
property tax replacement fund, the department shall, in addition 16531
to the payment required under division (B) of this section, pay 16532
the district the amount of its actual local share of special16533
education, transportation, and vocational education funding.16534

       (2) If a district's charge-off amount is less than the sum of 16535
its total taxes charged and payable for current expenses and 16536
current expense revenues from the tangible property tax 16537
replacement fund, the department shall pay the district any amount 16538
by which its actual local share of special education,16539
transportation, and vocational education funding exceeds the sum 16540
of its total taxes charged and payable for current expenses and 16541
current expense revenues from the tangible property tax 16542
replacement fund minus its charge-off amount.16543

       (D) If a school district that received a payment under 16544
division (B) or (C) of this section in the prior fiscal year is 16545
ineligible for payment under those divisions in the current fiscal 16546
year, the department shall determine if the ineligibility is the 16547
result of a property tax or income tax levy approved by the 16548
district's voters to take effect in tax year 2005 or thereafter. 16549
If the department determines that is the case, and calculates that 16550
the levy causing the ineligibility exceeded by at least one mill 16551
the equivalent millage of the prior year's payment under divisions 16552
(B) and (C) of this section, the department shall make a payment 16553
to the district for the first three years that the district loses 16554
eligibility for payment under divisions (B) and (C) of this 16555
section, as follows:16556

       (1) In the first year of ineligibility, the department shall 16557
pay the district seventy-five per cent of the amount it last paid 16558
the district under divisions (B) and (C) of this section.16559

       (2) In the second year of ineligibility, the department shall 16560
pay the district fifty per cent of the amount it last paid the 16561
district under those divisions.16562

       (3) In the third year of ineligibility, the department shall 16563
pay the district twenty-five per cent of the amount it last paid 16564
the district under those divisions.16565

       (E) A district that receives payment under division (D) of 16566
this section and subsequently qualifies for payment under division 16567
(B) or (C) of this section is ineligible for future payments under 16568
division (D) of this section.16569

       (F) To enable the department of education to make the 16570
determinations and to calculate payments under division (D) of 16571
this section, on the effective date of this amendment, and on or 16572
before the first day of March of each year thereafter, the 16573
department shall send to the tax commissioner a list of school 16574
districts receiving payments under division (B) or (C) of this 16575
section for the current fiscal year. On or before the first day of 16576
the following June, the tax commissioner shall certify to the 16577
department of education for those school districts the information 16578
required by division (A)(8) of section 3317.021 of the Revised 16579
Code. 16580

       Sec. 3317.03.  Notwithstanding divisions (A)(1), (B)(1), and16581
(C) of this section, any student enrolled in kindergarten more16582
than half time shall be reported as one-half student under this16583
section.16584

       (A) The superintendent of each city and exempted village16585
school district and of each educational service center shall, for16586
the schools under the superintendent's supervision, certify to the16587
state board of education on or before the fifteenth day of October16588
in each year for the first full school week in October the formula16589
ADM. Beginning in fiscal year 20062007, each superintendent also 16590
shall certify to the state board, for the schools under the 16591
superintendent's supervision, the formula ADM for the thirdfirst16592
full week in February. If a school under the superintendent's 16593
supervision is closed for one or more days during that week due to 16594
hazardous weather conditions or other circumstances described in 16595
the first paragraph of division (B) of section 3317.01 of the 16596
Revised Code, the superintendent may apply to the superintendent 16597
of public instruction for a waiver, under which the superintendent 16598
of public instruction may exempt the district superintendent from 16599
certifying the formula ADM for that school for that week and 16600
specify an alternate week for certifying the formula ADM of that 16601
school.16602

       The formula ADM shall consist of the average daily membership 16603
during such week of the sum of the following:16604

       (1) On an FTE basis, the number of students in grades16605
kindergarten through twelve receiving any educational services16606
from the district, except that the following categories of16607
students shall not be included in the determination:16608

       (a) Students enrolled in adult education classes;16609

       (b) Adjacent or other district students enrolled in the16610
district under an open enrollment policy pursuant to section16611
3313.98 of the Revised Code;16612

       (c) Students receiving services in the district pursuant to a 16613
compact, cooperative education agreement, or a contract, but who16614
are entitled to attend school in another district pursuant to16615
section 3313.64 or 3313.65 of the Revised Code;16616

       (d) Students for whom tuition is payable pursuant to sections 16617
3317.081 and 3323.141 of the Revised Code.16618

       (2) On an FTE basis, the number of students entitled to16619
attend school in the district pursuant to section 3313.64 or16620
3313.65 of the Revised Code, but receiving educational services in16621
grades kindergarten through twelve from one or more of the16622
following entities:16623

       (a) A community school pursuant to Chapter 3314. of the16624
Revised Code, including any participation in a college pursuant to16625
Chapter 3365. of the Revised Code while enrolled in such community16626
school;16627

       (b) An alternative school pursuant to sections 3313.974 to16628
3313.979 of the Revised Code as described in division (I)(2)(a) or16629
(b) of this section;16630

       (c) A college pursuant to Chapter 3365. of the Revised Code,16631
except when the student is enrolled in the college while also16632
enrolled in a community school pursuant to Chapter 3314. of the16633
Revised Code;16634

       (d) An adjacent or other school district under an open16635
enrollment policy adopted pursuant to section 3313.98 of the16636
Revised Code;16637

       (e) An educational service center or cooperative education16638
district;16639

       (f) Another school district under a cooperative education16640
agreement, compact, or contract;16641

       (g) A chartered nonpublic school with a scholarship paid 16642
under section 3310.08 of the Revised Code.16643

       (3) Twenty per cent of the number of students enrolled in a 16644
joint vocational school district or under a vocational education16645
compact, excluding any students entitled to attend school in the16646
district under section 3313.64 or 3313.65 of the Revised Code who16647
are enrolled in another school district through an open enrollment16648
policy as reported under division (A)(2)(d) of this section and16649
then enroll in a joint vocational school district or under a16650
vocational education compact;16651

       (4) The number of handicapped children, other than16652
handicapped preschool children, entitled to attend school in the16653
district pursuant to section 3313.64 or 3313.65 of the Revised16654
Code who are placed with a county MR/DD board, minus the number of16655
such children placed with a county MR/DD board in fiscal year16656
1998. If this calculation produces a negative number, the number16657
reported under division (A)(4) of this section shall be zero.16658

        (5) InBeginning in fiscal year 2007, in the case of the 16659
report submitted for the thirdfirst full week in February, or the 16660
alternative week if specified by the superintendent of public 16661
instruction, the number of students reported under division (A)(1) 16662
or (2) of this section for the first full week of the preceding 16663
October but who since that week have received high school 16664
diplomas.16665

       (B) To enable the department of education to obtain the data16666
needed to complete the calculation of payments pursuant to this16667
chapter, in addition to the formula ADM, each superintendent shall16668
report separately the following student counts for the same week 16669
for which formula ADM is certified:16670

       (1) The total average daily membership in regular day classes 16671
included in the report under division (A)(1) or (2) of this16672
section for kindergarten, and each of grades one through twelve in16673
schools under the superintendent's supervision;16674

       (2) The number of all handicapped preschool children enrolled 16675
as of the first day of December in classes in the district that 16676
are eligible for approval under division (B) of section 3317.05 16677
of the Revised Code and the number of those classes, which shall 16678
be reported not later than the fifteenth day of December, in 16679
accordance with rules adopted under that section;16680

       (3) The number of children entitled to attend school in the16681
district pursuant to section 3313.64 or 3313.65 of the Revised16682
Code who are:16683

       (a) Participating in a pilot project scholarship program16684
established under sections 3313.974 to 3313.979 of the Revised16685
Code as described in division (I)(2)(a) or (b) of this section;16686

       (b) Enrolled in a college under Chapter 3365. of the Revised 16687
Code, except when the student is enrolled in the college while 16688
also enrolled in a community school pursuant to Chapter 3314. of 16689
the Revised Code;16690

       (c) Enrolled in an adjacent or other school district under 16691
section 3313.98 of the Revised Code;16692

       (d) Enrolled in a community school established under Chapter 16693
3314. of the Revised Code that is not an internet- or 16694
computer-based community school as defined in section 3314.02 of 16695
the Revised Code, including any participation in a college16696
pursuant to Chapter 3365. of the Revised Code while enrolled in 16697
such community school;16698

       (e) Enrolled in an internet- or computer-based community 16699
school, as defined in section 3314.02 of the Revised Code, 16700
including any participation in a college pursuant to Chapter 3365. 16701
of the Revised Code while enrolled in the school;16702

        (f) Enrolled in a chartered nonpublic school with a 16703
scholarship paid under section 3310.08 of the Revised Code;16704

       (g) Participating in a program operated by a county MR/DD 16705
board or a state institution;.16706

       (4) The number of pupils enrolled in joint vocational16707
schools;16708

       (5) The average daily membership of handicapped children16709
reported under division (A)(1) or (2) of this section receiving16710
special education services for the category one handicap described16711
in division (A) of section 3317.013 of the Revised Code;16712

       (6) The average daily membership of handicapped children16713
reported under division (A)(1) or (2) of this section receiving16714
special education services for category two handicaps described in 16715
division (B) of section 3317.013 of the Revised Code;16716

       (7) The average daily membership of handicapped children16717
reported under division (A)(1) or (2) of this section receiving16718
special education services for category three handicaps described16719
in division (C) of section 3317.013 of the Revised Code;16720

       (8) The average daily membership of handicapped children16721
reported under division (A)(1) or (2) of this section receiving16722
special education services for category four handicaps described16723
in division (D) of section 3317.013 of the Revised Code;16724

       (9) The average daily membership of handicapped children16725
reported under division (A)(1) or (2) of this section receiving16726
special education services for the category five handicap16727
described in division (E) of section 3317.013 of the Revised Code;16728

       (10) The average daily membership of handicapped children16729
reported under division (A)(1) or (2) of this section receiving16730
special education services for category six handicaps described in16731
division (F) of section 3317.013 of the Revised Code;16732

       (11) The average daily membership of pupils reported under16733
division (A)(1) or (2) of this section enrolled in category one16734
vocational education programs or classes, described in division16735
(A) of section 3317.014 of the Revised Code, operated by the16736
school district or by another district, other than a joint16737
vocational school district, or by an educational service center, 16738
excluding any student reported under division (B)(3)(e) of this 16739
section as enrolled in an internet- or computer-based community 16740
school, notwithstanding division (C) of section 3317.02 of the 16741
Revised Code and division (C)(3) of this section;16742

       (12) The average daily membership of pupils reported under16743
division (A)(1) or (2) of this section enrolled in category two16744
vocational education programs or services, described in division16745
(B) of section 3317.014 of the Revised Code, operated by the16746
school district or another school district, other than a joint16747
vocational school district, or by an educational service center, 16748
excluding any student reported under division (B)(3)(e) of this 16749
section as enrolled in an internet- or computer-based community 16750
school, notwithstanding division (C) of section 3317.02 of the 16751
Revised Code and division (C)(3) of this section;16752

       (13) The average number of children transported by the school 16753
district on board-owned or contractor-owned and -operated buses,16754
reported in accordance with rules adopted by the department of 16755
education;16756

       (14)(a) The number of children, other than handicapped16757
preschool children, the district placed with a county MR/DD board16758
in fiscal year 1998;16759

       (b) The number of handicapped children, other than16760
handicapped preschool children, placed with a county MR/DD board16761
in the current fiscal year to receive special education services16762
for the category one handicap described in division (A) of section16763
3317.013 of the Revised Code;16764

       (c) The number of handicapped children, other than16765
handicapped preschool children, placed with a county MR/DD board16766
in the current fiscal year to receive special education services16767
for category two handicaps described in division (B) of section16768
3317.013 of the Revised Code;16769

       (d) The number of handicapped children, other than16770
handicapped preschool children, placed with a county MR/DD board16771
in the current fiscal year to receive special education services16772
for category three handicaps described in division (C) of section 16773
3317.013 of the Revised Code;16774

       (e) The number of handicapped children, other than16775
handicapped preschool children, placed with a county MR/DD board16776
in the current fiscal year to receive special education services16777
for category four handicaps described in division (D) of section16778
3317.013 of the Revised Code;16779

       (f) The number of handicapped children, other than16780
handicapped preschool children, placed with a county MR/DD board16781
in the current fiscal year to receive special education services16782
for the category five handicap described in division (E) of16783
section 3317.013 of the Revised Code;16784

       (g) The number of handicapped children, other than16785
handicapped preschool children, placed with a county MR/DD board16786
in the current fiscal year to receive special education services16787
for category six handicaps described in division (F) of section16788
3317.013 of the Revised Code.16789

       (C)(1) Except as otherwise provided in this section for16790
kindergarten students, the average daily membership in divisions16791
(B)(1) to (12) of this section shall be based upon the number of16792
full-time equivalent students. The state board of education shall16793
adopt rules defining full-time equivalent students and for16794
determining the average daily membership therefrom for the16795
purposes of divisions (A), (B), and (D) of this section.16796

       (2) A student enrolled in a community school established16797
under Chapter 3314. of the Revised Code shall be counted in the16798
formula ADM and, if applicable, the category one, two, three,16799
four, five, or six special education ADM of the school district in16800
which the student is entitled to attend school under section16801
3313.64 or 3313.65 of the Revised Code for the same proportion of16802
the school year that the student is counted in the enrollment of16803
the community school for purposes of section 3314.08 of the16804
Revised Code.16805

        (3) No child shall be counted as more than a total of one16806
child in the sum of the average daily memberships of a school16807
district under division (A), divisions (B)(1) to (12), or division16808
(D) of this section, except as follows:16809

       (a) A child with a handicap described in section 3317.013 of16810
the Revised Code may be counted both in formula ADM and in16811
category one, two, three, four, five, or six special education ADM 16812
and, if applicable, in category one or two vocational education16813
ADM. As provided in division (C) of section 3317.02 of the Revised 16814
Code, such a child shall be counted in category one, two, three, 16815
four, five, or six special education ADM in the same proportion 16816
that the child is counted in formula ADM.16817

       (b) A child enrolled in vocational education programs or16818
classes described in section 3317.014 of the Revised Code may be16819
counted both in formula ADM and category one or two vocational16820
education ADM and, if applicable, in category one, two, three,16821
four, five, or six special education ADM. Such a child shall be16822
counted in category one or two vocational education ADM in the16823
same proportion as the percentage of time that the child spends in16824
the vocational education programs or classes.16825

       (4) Based on the information reported under this section, the16826
department of education shall determine the total student count,16827
as defined in section 3301.011 of the Revised Code, for each16828
school district.16829

       (D)(1) The superintendent of each joint vocational school16830
district shall certify to the superintendent of public instruction16831
on or before the fifteenth day of October in each year for the16832
first full school week in October the formula ADM. Beginning in 16833
fiscal year 20062007, each superintendent also shall certify to 16834
the state superintendent the formula ADM for the thirdfirst full 16835
week in February. If a school operated by the joint vocational 16836
school district is closed for one or more days during that week 16837
due to hazardous weather conditions or other circumstances 16838
described in the first paragraph of division (B) of section 16839
3317.01 of the Revised Code, the superintendent may apply to the 16840
superintendent of public instruction for a waiver, under which the 16841
superintendent of public instruction may exempt the district 16842
superintendent from certifying the formula ADM for that school for 16843
that week and specify an alternate week for certifying the formula 16844
ADM of that school.16845

       The formula ADM, except as otherwise provided in this 16846
division, shall consist of the average daily membership during 16847
such week, on an FTE basis, of the number of students receiving 16848
any educational services from the district, including students 16849
enrolled in a community school established under Chapter 3314. of 16850
the Revised Code who are attending the joint vocational district 16851
under an agreement between the district board of education and the16852
governing authority of the community school and are entitled to16853
attend school in a city, local, or exempted village school16854
district whose territory is part of the territory of the joint16855
vocational district. InBeginning in fiscal year 2007, in the case 16856
of the report submitted for the thirdfirst week in February, or 16857
the alternative week if specified by the superintendent of public 16858
instruction, the superintendent of the joint vocational school 16859
district may include the number of students reported under 16860
division (D)(1) of this section for the first full week of the 16861
preceding October but who since that week have received high 16862
school diplomas.16863

        The following categories of students shall not be included in 16864
the determination made under division (D)(1) of this section:16865

       (a) Students enrolled in adult education classes;16866

       (b) Adjacent or other district joint vocational students16867
enrolled in the district under an open enrollment policy pursuant16868
to section 3313.98 of the Revised Code;16869

       (c) Students receiving services in the district pursuant to a 16870
compact, cooperative education agreement, or a contract, but who16871
are entitled to attend school in a city, local, or exempted16872
village school district whose territory is not part of the16873
territory of the joint vocational district;16874

       (d) Students for whom tuition is payable pursuant to sections16875
3317.081 and 3323.141 of the Revised Code.16876

       (2) To enable the department of education to obtain the data16877
needed to complete the calculation of payments pursuant to this16878
chapter, in addition to the formula ADM, each superintendent shall16879
report separately the average daily membership included in the16880
report under division (D)(1) of this section for each of the16881
following categories of students for the same week for which 16882
formula ADM is certified:16883

       (a) Students enrolled in each grade included in the joint16884
vocational district schools;16885

       (b) Handicapped children receiving special education services16886
for the category one handicap described in division (A) of section 16887
3317.013 of the Revised Code;16888

       (c) Handicapped children receiving special education services16889
for the category two handicaps described in division (B) of 16890
section 3317.013 of the Revised Code;16891

       (d) Handicapped children receiving special education services 16892
for category three handicaps described in division (C) of section 16893
3317.013 of the Revised Code;16894

       (e) Handicapped children receiving special education services16895
for category four handicaps described in division (D) of section16896
3317.013 of the Revised Code;16897

       (f) Handicapped children receiving special education services 16898
for the category five handicap described in division (E) of16899
section 3317.013 of the Revised Code;16900

       (g) Handicapped children receiving special education services 16901
for category six handicaps described in division (F) of section 16902
3317.013 of the Revised Code;16903

       (h) Students receiving category one vocational education16904
services, described in division (A) of section 3317.014 of the16905
Revised Code;16906

       (i) Students receiving category two vocational education16907
services, described in division (B) of section 3317.014 of the16908
Revised Code.16909

       The superintendent of each joint vocational school district16910
shall also indicate the city, local, or exempted village school16911
district in which each joint vocational district pupil is entitled16912
to attend school pursuant to section 3313.64 or 3313.65 of the16913
Revised Code.16914

       (E) In each school of each city, local, exempted village,16915
joint vocational, and cooperative education school district there16916
shall be maintained a record of school membership, which record16917
shall accurately show, for each day the school is in session, the16918
actual membership enrolled in regular day classes. For the purpose 16919
of determining average daily membership, the membership figure of 16920
any school shall not include any pupils except those pupils 16921
described by division (A) of this section. The record of16922
membership for each school shall be maintained in such manner that16923
no pupil shall be counted as in membership prior to the actual16924
date of entry in the school and also in such manner that where for16925
any cause a pupil permanently withdraws from the school that pupil16926
shall not be counted as in membership from and after the date of16927
such withdrawal. There shall not be included in the membership of16928
any school any of the following:16929

       (1) Any pupil who has graduated from the twelfth grade of a16930
public or nonpublic high school;16931

       (2) Any pupil who is not a resident of the state;16932

       (3) Any pupil who was enrolled in the schools of the district 16933
during the previous school year when tests were administered under 16934
section 3301.0711 of the Revised Code but did not take one or more 16935
of the tests required by that section and was not excused pursuant 16936
to division (C)(1) or (3) of that section;16937

       (4) Any pupil who has attained the age of twenty-two years,16938
except for veterans of the armed services whose attendance was16939
interrupted before completing the recognized twelve-year course of16940
the public schools by reason of induction or enlistment in the16941
armed forces and who apply for reenrollment in the public school16942
system of their residence not later than four years after16943
termination of war or their honorable discharge.16944

       If, however, any veteran described by division (E)(4) of this16945
section elects to enroll in special courses organized for veterans16946
for whom tuition is paid under the provisions of federal laws, or16947
otherwise, that veteran shall not be included in average daily16948
membership.16949

       Notwithstanding division (E)(3) of this section, the16950
membership of any school may include a pupil who did not take a16951
test required by section 3301.0711 of the Revised Code if the16952
superintendent of public instruction grants a waiver from the16953
requirement to take the test to the specific pupil and a parent is 16954
not paying tuition for the pupil pursuant to section 3313.6410 of 16955
the Revised Code. The superintendent may grant such a waiver only 16956
for good cause in accordance with rules adopted by the state board 16957
of education.16958

       Except as provided in divisions (B)(2) and (F) of this 16959
section, the average daily membership figure of any local, city,16960
exempted village, or joint vocational school district shall be16961
determined by dividing the figure representing the sum of the16962
number of pupils enrolled during each day the school of attendance16963
is actually open for instruction during the week for which the 16964
formula ADM is being certified by the total number of days the 16965
school was actually open for instruction during that week. For 16966
purposes of state funding, "enrolled" persons are only those 16967
pupils who are attending school, those who have attended school 16968
during the current school year and are absent for authorized 16969
reasons, and those handicapped children currently receiving home 16970
instruction.16971

       The average daily membership figure of any cooperative16972
education school district shall be determined in accordance with16973
rules adopted by the state board of education.16974

       (F)(1) If the formula ADM for the first full school week in16975
February is at least three per cent greater than that certified16976
for the first full school week in the preceding October, the16977
superintendent of schools of any city, exempted village, or joint16978
vocational school district or educational service center shall16979
certify such increase to the superintendent of public instruction.16980
Such certification shall be submitted no later than the fifteenth16981
day of February. For the balance of the fiscal year, beginning16982
with the February payments, the superintendent of public16983
instruction shall use the increased formula ADM in calculating or16984
recalculating the amounts to be allocated in accordance with 16985
section 3317.022 or 3317.16 of the Revised Code. In no event shall 16986
the superintendent use an increased membership certified to the 16987
superintendent after the fifteenth day of February. Division 16988
(F)(1) of this section does not apply after fiscal year 20052006.16989

       (2) If on the first school day of April the total number of16990
classes or units for handicapped preschool children that are16991
eligible for approval under division (B) of section 3317.05 of the16992
Revised Code exceeds the number of units that have been approved16993
for the year under that division, the superintendent of schools of16994
any city, exempted village, or cooperative education school16995
district or educational service center shall make the16996
certifications required by this section for that day. If the 16997
department determines additional units can be approved for the16998
fiscal year within any limitations set forth in the acts16999
appropriating moneys for the funding of such units, the department 17000
shall approve additional units for the fiscal year on the basis of 17001
such average daily membership. For each unit so approved, the 17002
department shall pay an amount computed in the manner prescribed 17003
in section 3317.052 or 3317.19 and section 3317.053 of the Revised 17004
Code.17005

       (3) If a student attending a community school under Chapter17006
3314. of the Revised Code is not included in the formula ADM17007
certified for the school district in which the student is entitled 17008
to attend school under section 3313.64 or 3313.65 of the Revised 17009
Code, the department of education shall adjust the formula ADM of 17010
that school district to include the community school student in 17011
accordance with division (C)(2) of this section, and shall 17012
recalculate the school district's payments under this chapter for 17013
the entire fiscal year on the basis of that adjusted formula ADM. 17014
This requirement applies regardless of whether the student was 17015
enrolled, as defined in division (E) of this section, in the 17016
community school during the first full school week in October.17017

       (G)(1)(a) The superintendent of an institution operating a17018
special education program pursuant to section 3323.091 of the17019
Revised Code shall, for the programs under such superintendent's17020
supervision, certify to the state board of education, in the 17021
manner prescribed by the superintendent of public instruction, 17022
both of the following:17023

       (i) The average daily membership of all handicapped children 17024
other than handicapped preschool children receiving services at 17025
the institution for each category of handicap described in 17026
divisions (A) to (F) of section 3317.013 of the Revised Code;17027

       (ii) The average daily membership of all handicapped 17028
preschool children in classes or programs approved annually by the 17029
department of education for unit funding under section 3317.05 of 17030
the Revised Code.17031

       (b) The superintendent of an institution with vocational17032
education units approved under division (A) of section 3317.05 of17033
the Revised Code shall, for the units under the superintendent's17034
supervision, certify to the state board of education the average17035
daily membership in those units, in the manner prescribed by the17036
superintendent of public instruction.17037

       (2) The superintendent of each county MR/DD board that17038
maintains special education classes under section 3317.20 of the17039
Revised Code or units approved pursuant to section 3317.05 of the 17040
Revised Code shall do both of the following:17041

       (a) Certify to the state board, in the manner prescribed by17042
the board, the average daily membership in classes under section 17043
3317.20 of the Revised Code for each school district that has17044
placed children in the classes;17045

       (b) Certify to the state board, in the manner prescribed by17046
the board, the number of all handicapped preschool children17047
enrolled as of the first day of December in classes eligible for17048
approval under division (B) of section 3317.05 of the Revised17049
Code, and the number of those classes.17050

       (3)(a) If on the first school day of April the number of17051
classes or units maintained for handicapped preschool children by17052
the county MR/DD board that are eligible for approval under17053
division (B) of section 3317.05 of the Revised Code is greater17054
than the number of units approved for the year under that17055
division, the superintendent shall make the certification required17056
by this section for that day.17057

       (b) If the department determines that additional classes or17058
units can be approved for the fiscal year within any limitations17059
set forth in the acts appropriating moneys for the funding of the17060
classes and units described in division (G)(3)(a) of this section, 17061
the department shall approve and fund additional units for the17062
fiscal year on the basis of such average daily membership. For17063
each unit so approved, the department shall pay an amount computed 17064
in the manner prescribed in sections 3317.052 and 3317.053 of the 17065
Revised Code.17066

       (H) Except as provided in division (I) of this section, when17067
any city, local, or exempted village school district provides17068
instruction for a nonresident pupil whose attendance is17069
unauthorized attendance as defined in section 3327.06 of the17070
Revised Code, that pupil's membership shall not be included in17071
that district's membership figure used in the calculation of that17072
district's formula ADM or included in the determination of any17073
unit approved for the district under section 3317.05 of the17074
Revised Code. The reporting official shall report separately the17075
average daily membership of all pupils whose attendance in the17076
district is unauthorized attendance, and the membership of each17077
such pupil shall be credited to the school district in which the17078
pupil is entitled to attend school under division (B) of section17079
3313.64 or section 3313.65 of the Revised Code as determined by17080
the department of education.17081

       (I)(1) A city, local, exempted village, or joint vocational17082
school district admitting a scholarship student of a pilot project17083
district pursuant to division (C) of section 3313.976 of the17084
Revised Code may count such student in its average daily17085
membership.17086

       (2) In any year for which funds are appropriated for pilot17087
project scholarship programs, a school district implementing a17088
state-sponsored pilot project scholarship program that year17089
pursuant to sections 3313.974 to 3313.979 of the Revised Code may 17090
count in average daily membership:17091

       (a) All children residing in the district and utilizing a17092
scholarship to attend kindergarten in any alternative school, as17093
defined in section 3313.974 of the Revised Code;17094

       (b) All children who were enrolled in the district in the17095
preceding year who are utilizing a scholarship to attend any such17096
alternative school.17097

       (J) The superintendent of each cooperative education school17098
district shall certify to the superintendent of public17099
instruction, in a manner prescribed by the state board of17100
education, the applicable average daily memberships for all17101
students in the cooperative education district, also indicating17102
the city, local, or exempted village district where each pupil is17103
entitled to attend school under section 3313.64 or 3313.65 of the17104
Revised Code.17105

       Sec. 3317.051.  (A)(1) Notwithstanding sections 3317.05 and17106
3317.11 of the Revised Code, a unit funded pursuant to division17107
(P)(L) of section 3317.024 or division (A)(2) of section 3317.052 17108
of the Revised Code shall not be approved for state funding in one17109
school district, including any cooperative education school17110
district or any educational service center, to the extent that17111
such unit provides programs in or services to another district17112
which receives payment pursuant to section 3317.04 of the Revised17113
Code.17114

       (2) Any city, local, exempted village, or cooperative17115
education school district or any educational service center may17116
combine partial unit eligibility for handicapped preschool17117
programs pursuant to section 3317.05 of the Revised Code, and such17118
combined partial units may be approved for state funding in one17119
school district or service center.17120

       (B) After units have been initially approved for any fiscal17121
year under section 3317.05 of the Revised Code, no unit shall be17122
subsequently transferred from a school district or educational17123
service center to another city, exempted village, local, or17124
cooperative education school district or educational service17125
center or to an institution or county MR/DD board solely for the17126
purpose of reducing the financial obligations of the school17127
district in a fiscal year it receives payment pursuant to section17128
3317.04 of the Revised Code.17129

       Sec. 3317.053.  (A) As used in this section:17130

       (1) "State share percentage" has the same meaning as in17131
section 3317.022 of the Revised Code.17132

       (2) "Dollar amount" means the amount shown in the following17133
table for the corresponding type of unit:17134

TYPE OF UNIT DOLLAR AMOUNT 17135
Division (B) of section 3317.05 17136
of the Revised Code       $8,334 17137
Division (C) of that section       $3,234 17138
Division (E) of that section       $5,550 17139

       (3) "Average unit amount" means the amount shown in the17140
following table for the corresponding type of unit:17141

TYPE OF UNIT AVERAGE UNIT AMOUNT 17142
Division (B) of section 3317.05 17143
of the Revised Code       $7,799 17144
Division (C) of that section       $2,966 17145
Division (E) of that section       $5,251 17146

       (B) In the case of each unit described in division (B), (C),17147
or (E) of section 3317.05 of the Revised Code and allocated to a17148
city, local, or exempted village school district, the department17149
of education, in addition to the amounts specified in division 17150
(P)(L) of section 3317.024 and sections 3317.052 and 3317.19 of17151
the Revised Code, shall pay a supplemental unit allowance equal to17152
the sum of the following amounts:17153

       (1) An amount equal to 50% of the average unit amount for the 17154
unit;17155

       (2) An amount equal to the percentage of the dollar amount17156
for the unit that equals the district's state share percentage.17157

       If, prior to the fifteenth day of May of a fiscal year, a17158
school district's aid computed under section 3317.022 of the17159
Revised Code is recomputed pursuant to section 3317.027 or17160
3317.028 of the Revised Code, the department shall also recompute17161
the district's entitlement to payment under this section utilizing17162
a new state share percentage. Such new state share percentage17163
shall be determined using the district's recomputed basic aid17164
amount pursuant to section 3317.027 or 3317.028 of the Revised17165
Code. During the last six months of the fiscal year, the17166
department shall pay the district a sum equal to one-half of the17167
recomputed payment in lieu of one-half the payment otherwise17168
calculated under this section.17169

       (C)(1) In the case of each unit allocated to an institution17170
pursuant to division (A) of section 3317.05 of the Revised Code,17171
the department, in addition to the amount specified in section 17172
3317.052 of the Revised Code, shall pay a supplemental unit17173
allowance of $7,227.17174

       (2) In the case of each unit described in division (B) of 17175
section 3317.05 of the Revised Code that is allocated to any 17176
entity other than a city, exempted village, or local school17177
district, the department, in addition to the amount specified in17178
section 3317.052 of the Revised Code, shall pay a supplemental17179
unit allowance of $7,799.17180

       (3) In the case of each unit described in division (C) of 17181
section 3317.05 of the Revised Code and allocated to any entity 17182
other than a city, exempted village, or local school district, the 17183
department, in addition to the amounts specified in section 17184
3317.052 of the Revised Code, shall pay a supplemental unit 17185
allowance of $2,966.17186

       (4) In the case of each unit described in division (E) of17187
section 3317.05 of the Revised Code and allocated to an17188
educational service center, the department, in addition to the17189
amounts specified in division (P)(L) of section 3317.024 of the17190
Revised Code, shall pay a supplemental unit allowance of $5,251.17191

       Sec. 3317.06.  Moneys paid to school districts under division17192
(L)(I) of section 3317.024 of the Revised Code shall be used for 17193
the following independent and fully severable purposes:17194

       (A) To purchase such secular textbooks or electronic17195
textbooks as have been approved by the superintendent of public17196
instruction for use in public schools in the state and to loan17197
such textbooks or electronic textbooks to pupils attending17198
nonpublic schools within the district or to their parents and to17199
hire clerical personnel to administer such lending program. Such17200
loans shall be based upon individual requests submitted by such17201
nonpublic school pupils or parents. Such requests shall be17202
submitted to the school district in which the nonpublic school is17203
located. Such individual requests for the loan of textbooks or17204
electronic textbooks shall, for administrative convenience, be17205
submitted by the nonpublic school pupil or the pupil's parent to17206
the nonpublic school, which shall prepare and submit collective17207
summaries of the individual requests to the school district. As17208
used in this section:17209

       (1) "Textbook" means any book or book substitute that a pupil 17210
uses as a consumable or nonconsumable text, text substitute, or 17211
text supplement in a particular class or program in the school the 17212
pupil regularly attends.17213

       (2) "Electronic textbook" means computer software,17214
interactive videodisc, magnetic media, CD-ROM, computer17215
courseware, local and remote computer assisted instruction,17216
on-line service, electronic medium, or other means of conveying17217
information to the student or otherwise contributing to the17218
learning process through electronic means.17219

       (B) To provide speech and hearing diagnostic services to17220
pupils attending nonpublic schools within the district. Such17221
service shall be provided in the nonpublic school attended by the17222
pupil receiving the service.17223

       (C) To provide physician, nursing, dental, and optometric17224
services to pupils attending nonpublic schools within the17225
district. Such services shall be provided in the school attended17226
by the nonpublic school pupil receiving the service.17227

       (D) To provide diagnostic psychological services to pupils17228
attending nonpublic schools within the district. Such services17229
shall be provided in the school attended by the pupil receiving17230
the service.17231

       (E) To provide therapeutic psychological and speech and17232
hearing services to pupils attending nonpublic schools within the17233
district. Such services shall be provided in the public school, in 17234
nonpublic schools, in public centers, or in mobile units located 17235
on or off of the nonpublic premises. If such services are provided 17236
in the public school or in public centers, transportation to and 17237
from such facilities shall be provided by the school district in 17238
which the nonpublic school is located.17239

       (F) To provide guidance and counseling services to pupils17240
attending nonpublic schools within the district. Such services17241
shall be provided in the public school, in nonpublic schools, in17242
public centers, or in mobile units located on or off of the17243
nonpublic premises. If such services are provided in the public17244
school or in public centers, transportation to and from such17245
facilities shall be provided by the school district in which the17246
nonpublic school is located.17247

       (G) To provide remedial services to pupils attending17248
nonpublic schools within the district. Such services shall be17249
provided in the public school, in nonpublic schools, in public17250
centers, or in mobile units located on or off of the nonpublic17251
premises. If such services are provided in the public school or in 17252
public centers, transportation to and from such facilities shall 17253
be provided by the school district in which the nonpublic school 17254
is located.17255

       (H) To supply for use by pupils attending nonpublic schools17256
within the district such standardized tests and scoring services17257
as are in use in the public schools of the state;17258

       (I) To provide programs for children who attend nonpublic17259
schools within the district and are handicapped children as17260
defined in division (A) of section 3323.01 of the Revised Code or17261
gifted children. Such programs shall be provided in the public17262
school, in nonpublic schools, in public centers, or in mobile17263
units located on or off of the nonpublic premises. If such17264
programs are provided in the public school or in public centers,17265
transportation to and from such facilities shall be provided by17266
the school district in which the nonpublic school is located.17267

       (J) To hire clerical personnel to assist in the17268
administration of programs pursuant to divisions (B), (C), (D),17269
(E), (F), (G), and (I) of this section and to hire supervisory17270
personnel to supervise the providing of services and textbooks17271
pursuant to this section.17272

       (K) To purchase or lease any secular, neutral, and17273
nonideological computer software (including site-licensing),17274
prerecorded video laserdiscs, digital video on demand (DVD),17275
compact discs, and video cassette cartridges, wide area17276
connectivity and related technology as it relates to internet17277
access, mathematics or science equipment and materials,17278
instructional materials, and school library materials that are in17279
general use in the public schools of the state and loan such items17280
to pupils attending nonpublic schools within the district or to17281
their parents, and to hire clerical personnel to administer the17282
lending program. Only such items that are incapable of diversion17283
to religious use and that are susceptible of loan to individual17284
pupils and are furnished for the use of individual pupils shall be17285
purchased and loaned under this division. As used in this section,17286
"instructional materials" means prepared learning materials that17287
are secular, neutral, and nonideological in character and are of17288
benefit to the instruction of school children, and may include17289
educational resources and services developed by the eTech Ohio 17290
commission.17291

       (L) To purchase or lease instructional equipment, including17292
computer hardware and related equipment in general use in the17293
public schools of the state, for use by pupils attending nonpublic17294
schools within the district and to loan such items to pupils17295
attending nonpublic schools within the district or to their17296
parents, and to hire clerical personnel to administer the lending17297
program.17298

       (M) To purchase mobile units to be used for the provision of17299
services pursuant to divisions (E), (F), (G), and (I) of this17300
section and to pay for necessary repairs and operating costs17301
associated with these units.17302

       Clerical and supervisory personnel hired pursuant to division17303
(J) of this section shall perform their services in the public17304
schools, in nonpublic schools, public centers, or mobile units17305
where the services are provided to the nonpublic school pupil,17306
except that such personnel may accompany pupils to and from the17307
service sites when necessary to ensure the safety of the children17308
receiving the services.17309

       All services provided pursuant to this section may be17310
provided under contract with educational service centers, the17311
department of health, city or general health districts, or private17312
agencies whose personnel are properly licensed by an appropriate17313
state board or agency.17314

       Transportation of pupils provided pursuant to divisions (E),17315
(F), (G), and (I) of this section shall be provided by the school17316
district from its general funds and not from moneys paid to it17317
under division (L)(I) of section 3317.024 of the Revised Code 17318
unless a special transportation request is submitted by the parent 17319
of the child receiving service pursuant to such divisions. If 17320
such an application is presented to the school district, it may 17321
pay for the transportation from moneys paid to it under division 17322
(L)(I) of section 3317.024 of the Revised Code.17323

       No school district shall provide health or remedial services17324
to nonpublic school pupils as authorized by this section unless17325
such services are available to pupils attending the public schools17326
within the district.17327

       Materials, equipment, computer hardware or software,17328
textbooks, electronic textbooks, and health and remedial services17329
provided for the benefit of nonpublic school pupils pursuant to17330
this section and the admission of pupils to such nonpublic schools17331
shall be provided without distinction as to race, creed, color, or17332
national origin of such pupils or of their teachers.17333

       No school district shall provide services, materials, or17334
equipment that contain religious content for use in religious17335
courses, devotional exercises, religious training, or any other17336
religious activity.17337

       As used in this section, "parent" includes a person standing17338
in loco parentis to a child.17339

       Notwithstanding section 3317.01 of the Revised Code, payments17340
shall be made under this section to any city, local, or exempted17341
village school district within which is located one or more17342
nonpublic elementary or high schools and any payments made to17343
school districts under division (L)(I) of section 3317.024 of the17344
Revised Code for purposes of this section may be disbursed without17345
submission to and approval of the controlling board.17346

       The allocation of payments for materials, equipment,17347
textbooks, electronic textbooks, health services, and remedial17348
services to city, local, and exempted village school districts17349
shall be on the basis of the state board of education's estimated17350
annual average daily membership in nonpublic elementary and high17351
schools located in the district.17352

       Payments made to city, local, and exempted village school17353
districts under this section shall be equal to specific17354
appropriations made for the purpose. All interest earned by a17355
school district on such payments shall be used by the district for17356
the same purposes and in the same manner as the payments may be17357
used.17358

       The department of education shall adopt guidelines and17359
procedures under which such programs and services shall be17360
provided, under which districts shall be reimbursed for17361
administrative costs incurred in providing such programs and17362
services, and under which any unexpended balance of the amounts17363
appropriated by the general assembly to implement this section may17364
be transferred to the auxiliary services personnel unemployment17365
compensation fund established pursuant to section 4141.47 of the17366
Revised Code. The department shall also adopt guidelines and17367
procedures limiting the purchase and loan of the items described17368
in division (K) of this section to items that are in general use17369
in the public schools of the state, that are incapable of17370
diversion to religious use, and that are susceptible to individual17371
use rather than classroom use. Within thirty days after the end of 17372
each biennium, each board of education shall remit to the17373
department all moneys paid to it under division (L)(I) of section17374
3317.024 of the Revised Code and any interest earned on those17375
moneys that are not required to pay expenses incurred under this17376
section during the biennium for which the money was appropriated17377
and during which the interest was earned. If a board of education17378
subsequently determines that the remittal of moneys leaves the17379
board with insufficient money to pay all valid expenses incurred17380
under this section during the biennium for which the remitted17381
money was appropriated, the board may apply to the department of17382
education for a refund of money, not to exceed the amount of the17383
insufficiency. If the department determines the expenses were17384
lawfully incurred and would have been lawful expenditures of the17385
refunded money, it shall certify its determination and the amount17386
of the refund to be made to the director of job and family17387
services who shall make a refund as provided in section 4141.47 of17388
the Revised Code.17389

       Sec. 3317.07.  The state board of education shall establish17390
rules for the purpose of distributing subsidies for the purchase17391
of school buses under division (E)(D) of section 3317.024 of the17392
Revised Code.17393

       No school bus subsidy payments shall be paid to any district 17394
unless such district can demonstrate that pupils residing more 17395
than one mile from the school could not be transported without 17396
such additional aid.17397

       The amount paid to a county MR/DD board for buses purchased17398
for transportation of children in special education programs17399
operated by the board shall be based on a per pupil allocation for 17400
eligible students.17401

       The amount paid to a school district for buses purchased for 17402
transportation of handicapped and nonpublic school pupils shall be 17403
determined by a per pupil allocation based on the number of 17404
special education and nonpublic school pupils for whom 17405
transportation is provided.17406

       The state board of education shall adopt a formula to17407
determine the amount of payments that shall be distributed to17408
school districts to purchase school buses for pupils other than17409
handicapped or nonpublic school pupils.17410

       If any district or MR/DD board obtains bus services for pupil 17411
transportation pursuant to a contract, such district or board may 17412
use payments received under this section to defray the costs of 17413
contracting for bus services in lieu of for purchasing buses.17414

       If the department of education determines that a county MR/DD 17415
board no longer needs a school bus because the board no longer 17416
transports children to a special education program operated by the 17417
board, or if the department determines that a school district no 17418
longer needs a school bus to transport pupils to a nonpublic 17419
school or special education program, the department may reassign a 17420
bus that was funded with payments provided pursuant to this 17421
section for the purpose of transporting such pupils. The 17422
department may reassign a bus to a county MR/DD board or school 17423
district that transports children to a special education program 17424
designated in the children's individualized education plans, or to 17425
a school district that transports pupils to a nonpublic school, 17426
and needs an additional school bus.17427

       Sec. 3317.082.  As used in this section, "institution" means 17428
a residential facility that receives and cares for children17429
maintained by the department of youth services and that operates a 17430
school chartered by the state board of education under section17431
3301.16 of the Revised Code.17432

       (A) On or before the thirty-first day of each January and17433
July, the superintendent of each institution that during the17434
six-month period immediately preceding each January or July17435
provided an elementary or secondary education for any child, other 17436
than a child receiving special education under section 3323.091 of 17437
the Revised Code, shall prepare and submit to the department of 17438
education, a statement for each such child indicating the child's 17439
name, any school district responsible to pay tuition for the child 17440
as determined by the superintendent in accordance with division 17441
(C)(2) or (3) of section 3313.64 of the Revised Code, and the 17442
period of time during that six-month period that the child 17443
received an elementary or secondary education. If any school 17444
district is responsible to pay tuition for any such child, the 17445
department of education, no later than the immediately succeeding 17446
last day of February or August, as applicable, shall calculate the 17447
amount of the tuition of the district under section 3317.08 of the 17448
Revised Code for the period of time indicated on the statement and 17449
do one of the following:17450

       (1) If the tuition amount is equal to or less than the amount 17451
of state basic aid funds payable to the district under sections 17452
3317.022 and 3317.023 of the Revised Code, pay to the institution 17453
submitting the statement an amount equal to the tuition amount, as 17454
provided under division (Q)(M) of section 3317.024 of the Revised 17455
Code, and deduct the tuition amount from the state basic aid funds 17456
payable to the district, as provided under division (F)(2) of 17457
section 3317.023 of the Revised Code;17458

       (2) If the tuition amount is greater than the amount of state 17459
basic aid funds payable to the district under sections 3317.022 17460
and 3317.023 of the Revised Code, require the district to pay to 17461
the institution submitting the statement an amount equal to the 17462
tuition amount.17463

       (B) In the case of any disagreement about the school district 17464
responsible to pay tuition for a child pursuant to this section, 17465
the superintendent of public instruction shall make the17466
determination in any such case in accordance with division (C)(2)17467
or (3) of section 3313.64 of the Revised Code.17468

       Sec. 3317.11.  (A) As used in this section:17469

       (1) "Client school district" means a city or exempted village 17470
school district that has entered into an agreement under section 17471
3313.843 of the Revised Code to receive any services from an 17472
educational service center.17473

       (2) "Service center ADM" means the sum of the total student 17474
counts of all local school districts within an educational service 17475
center's territory and all of the service center's client school 17476
districts.17477

       (3) "Total student count" has the same meaning as in section 17478
3301.011 of the Revised Code. 17479

       (B)(1) The governing board of each educational service center 17480
shall provide supervisory services to each local school district 17481
within the service center's territory. Each city or exempted 17482
village school district that enters into an agreement under 17483
section 3313.843 of the Revised Code for a governing board to 17484
provide any services also is considered to be provided supervisory 17485
services by the governing board. Except as provided in division 17486
(B)(2) of this section, the supervisory services shall not exceed 17487
one supervisory teacher for the first fifty classroom teachers 17488
required to be employed in the districts, as calculated under 17489
section 3317.023 of the Revised Code, and one for each additional 17490
one hundred required classroom teachers, as so calculated.17491

       The supervisory services shall be financed annually through 17492
supervisory units. Except as provided in division (B)(2) of this 17493
section, the number of supervisory units assigned to each district 17494
shall not exceed one unit for the first fifty classroom teachers 17495
required to be employed in the district, as calculated under 17496
section 3317.023 of the Revised Code, and one for each additional 17497
one hundred required classroom teachers, as so calculated. The 17498
cost of each supervisory unit shall be the sum of:17499

       (a) The minimum salary prescribed by section 3317.13 of the 17500
Revised Code for the licensed supervisory employee of the 17501
governing board;17502

       (b) An amount equal to fifteen per cent of the salary 17503
prescribed by section 3317.13 of the Revised Code;17504

       (c) An allowance for necessary travel expenses, limited to 17505
the lesser of two hundred twenty-three dollars and sixteen cents 17506
per month or two thousand six hundred seventy-eight dollars per 17507
year.17508

       (2) If a majority of the boards of education, or 17509
superintendents acting on behalf of the boards, of the local and 17510
client school districts receiving services from the educational 17511
service center agree to receive additional supervisory services 17512
and to pay the cost of a corresponding number of supervisory units 17513
in excess of the services and units specified in division (B)(1) 17514
of this section, the service center shall provide the additional 17515
services as agreed to by the majority of districts to, and the 17516
department of education shall apportion the cost of the 17517
corresponding number of additional supervisory units pursuant to 17518
division (B)(3) of this section among, all of the service center's 17519
local and client school districts.17520

       (3) The department shall apportion the total cost for all 17521
supervisory units among the service center's local and client 17522
school districts based on each district's total student count. The 17523
department shall deduct each district's apportioned share pursuant 17524
to division (E) of section 3317.023 of the Revised Code and pay 17525
the apportioned share to the service center.17526

       (C) The department annually shall deduct from each local and 17527
client school district of each educational service center, 17528
pursuant to division (E) of section 3317.023 of the Revised Code, 17529
and pay to the service center an amount equal to six dollars and 17530
fifty cents times the school district's total student count. The 17531
board of education, or the superintendent acting on behalf of the 17532
board, of any local or client school district may agree to pay an 17533
amount in excess of six dollars and fifty cents per student in 17534
total student count. If a majority of the boards of education, or 17535
superintendents acting on behalf of the boards, of the local 17536
school districts within a service center's territory approve an 17537
amount in excess of six dollars and fifty cents per student in 17538
total student count, the department shall deduct the approved 17539
excess per student amount from all of the local school districts 17540
within the service center's territory and pay the excess amount to 17541
the service center.17542

       (D) The department shall pay each educational service center 17543
the amounts due to it from school districts pursuant to contracts, 17544
compacts, or agreements under which the service center furnishes 17545
services to the districts or their students. In order to receive 17546
payment under this division, an educational service center shall 17547
furnish either a copy of the contract, compact, or agreement 17548
clearly indicating the amounts of the payments, or a written 17549
statement that clearly indicates the payments owed and is signed 17550
by the superintendent or treasurer of the responsible school 17551
district. The amounts paid to service centers under this division 17552
shall be deducted from payments to school districts pursuant to 17553
division (K)(3) of section 3317.023 of the Revised Code.17554

       (E) Each school district's deduction under this section and 17555
divisions (E) and (K)(3) of section 3317.023 of the Revised Code 17556
shall be made from the total payment computed for the district 17557
under this chapter, after making any other adjustments in that 17558
payment required by law.17559

       (F)(1) Except as provided in division (F)(2) of this section, 17560
the department annually shall pay the governing board of each 17561
educational service center state funds equal to thirty-seven 17562
dollars times its service center ADM.17563

       (2) The department annually shall pay state funds equal to 17564
forty dollars and fifty-two cents times the service center ADM to 17565
each educational service center comprising territory that was 17566
included in the territory of at least three former service centers 17567
or county school districts, which former centers or districts 17568
engaged in one or more mergers under section 3311.053 of the 17569
Revised Code to form the present center.17570

       (G) Each city, exempted village, local, joint vocational, or 17571
cooperative education school district shall pay to the governing 17572
board of an educational service center any amounts agreed to for 17573
each child enrolled in the district who receives special education 17574
and related services or career-technical education from the 17575
educational service center, unless these educational services are 17576
provided pursuant to a contract, compact, or agreement for which 17577
the department deducts and transfers payments under division (D) 17578
of this section and division (K)(3) of section 3317.023 of the 17579
Revised Code. 17580

       (H) An educational service center:17581

       (1) May provide special education and career-technical 17582
education to students in its local or client school districts;17583

       (2) Is eligible for transportation funding under division 17584
(J)(G) of section 3317.024 of the Revised Code and for state 17585
subsidies for the purchase of school buses under section 3317.07 17586
of the Revised Code; 17587

       (3) May apply for and receive gifted education units and 17588
provide gifted education services to students in its local or 17589
client school districts; 17590

       (4) May conduct driver education for high school students in 17591
accordance with Chapter 4508. of the Revised Code.17592

       Sec. 3317.19.  (A) As used in this section, "total unit17593
allowance" means an amount equal to the sum of the following:17594

       (1) The total of the salary allowances for the teachers17595
employed in the cooperative education school district for all17596
units approved under division (B) or (C) of section 3317.05 of the17597
Revised Code. The salary allowance for each unit shall equal the17598
minimum salary for the teacher of the unit calculated on the basis17599
of the teacher's training level and years of experience pursuant17600
to the salary schedule prescribed in the version of section17601
3317.13 of the Revised Code in effect prior to the effective date17602
of this amendmentJuly 1, 2001.17603

       (2) Fifteen per cent of the total computed under division17604
(A)(1) of this section;17605

       (3) The total of the unit operating allowances for all17606
approved units. The amount of each allowance shall equal one of17607
the following:17608

       (a) Eight thousand twenty-three dollars times the number of17609
preschool handicapped units or fraction thereof approved for the17610
year under division (B) of section 3317.05 of the Revised Code;17611

       (b) Two thousand one hundred thirty-two dollars times the17612
number of units or fraction thereof approved for the year under17613
division (C) of section 3317.05 of the Revised Code.17614

       (B) The state board of education shall compute and distribute 17615
to each cooperative education school district for each fiscal year 17616
an amount equal to the sum of the following:17617

       (1) An amount equal to the total of the amounts credited to17618
the cooperative education school district pursuant to division (K)17619
of section 3317.023 of the Revised Code;17620

       (2) The total unit allowance;17621

       (3) An amount for assisting in providing free lunches to17622
needy children and an amount for assisting needy school districts17623
in purchasing necessary equipment for food preparation pursuant to17624
division (K)(H) of section 3317.024 of the Revised Code.17625

       (C) If a cooperative education school district has had17626
additional special education units approved for the year under17627
division (F)(2) of section 3317.03 of the Revised Code, the17628
district shall receive an additional amount during the last half17629
of the fiscal year. For each unit, the additional amount shall17630
equal fifty per cent of the amount computed under division (A) of17631
this section for a unit approved under division (B) of section17632
3317.05 of the Revised Code.17633

       Sec. 3318.052. At any time after the electors of a school17634
district have approved either or both a property tax levied under17635
section 5705.21 or 5705.218 of the Revised Code for the purpose of 17636
permanent improvements, including general permanent improvements, 17637
or a school district income tax levied under Chapter 5748. of the 17638
Revised Code, the proceeds of either of which, pursuant to the 17639
ballot measures approved by the electors, are not so restricted 17640
that they cannot be used to pay the costs of a project or17641
maintaining classroom facilities, the school district board may:17642

       (A) Within one year following the date of the certification17643
of the conditional approval of the school district's classroom17644
facilities project by the Ohio school facilities commission, enter17645
into a written agreement with the commission, which may be part of17646
an agreement entered into under section 3318.08 of the Revised17647
Code, and in which the school district board covenants and agrees17648
to do one or both of the following:17649

       (1) Apply a specified amount of available proceeds of that 17650
property tax levy, of that school district income tax, or of 17651
securities issued under this section, or of proceeds from any two 17652
or more of those sources, to pay all or part of the district's17653
portion of the basic project cost of its classroom facilities17654
project;17655

       (2) Apply available proceeds of either or both a property tax 17656
levied under section 5705.21 or 5705.218 of the Revised Code in 17657
effect for a continuing period of time, or of a school district 17658
income tax levied under Chapter 5748. of the Revised Code in 17659
effect for a continuing period of time to the payment of costs of 17660
maintaining the classroom facilities.17661

       (B) Receive, as a credit against the amount of bonds required 17662
under sections 3318.05 and 3318.06 of the Revised Code, to be 17663
approved by the electors of the district and issued by the17664
district board for the district's portion of the basic project17665
cost of its classroom facilities project in order for the district17666
to receive state assistance for the project, an amount equal to17667
the specified amount that the district board covenants and agrees17668
with the commission to apply as set forth in division (A)(1) of17669
this section;17670

       (C) Receive, as a credit against the amount of the tax levy17671
required under sections 3318.05 and 3318.06 of the Revised Code,17672
to be approved by the electors of the district to pay the costs of17673
maintaining the classroom facilities in order to receive state17674
assistance for the classroom facilities project, an amount17675
equivalent to the specified amount of proceeds the school district17676
board covenants and agrees with the commission to apply as17677
referred to in division (A)(2) of this section;17678

       (D) Apply proceeds of either or both a school district income 17679
tax levied under Chapter 5748. of the Revised Code that may17680
lawfully be used to pay the costs of a classroom facilities17681
project or of a tax levied under section 5705.21 or 5705.218 of17682
the Revised Code to the payment of debt charges on and financing17683
costs related to securities issued under this section;17684

       (E) Issue securities to provide moneys to pay all or part of17685
the district's portion of the basic project cost of its classroom17686
facilities project in accordance with an agreement entered into17687
under division (A) of this section. Securities issued under this17688
section shall be Chapter 133. securities and may be issued as17689
general obligation securities or issued in anticipation of a17690
school district income tax or as property tax anticipation notes17691
under section 133.24 of the Revised Code. The district board's17692
resolution authorizing the issuance and sale of general obligation17693
securities under this section shall conform to the applicable17694
requirements of section 133.22 or 133.23 of the Revised Code.17695
Securities issued under this section shall have principal payments17696
during each year after the year of issuance over a period of not17697
more than twenty-three years and, if so determined by the district17698
board, during the year of issuance. Securities issued under this17699
section shall not be included in the calculation of net17700
indebtedness of the district under section 133.06 of the Revised17701
Code and shall not count toward the limitations on unvoted 17702
indebtedness specified in division (G) of that section and in 17703
section 3313.372 of the Revised Code, if the resolution of the 17704
district board authorizing their issuance and sale includes 17705
covenants to appropriate annually from lawfully available proceeds 17706
of a property tax levied under section 5705.21 or 5705.218 of the 17707
Revised Code or of a school district income tax levied under 17708
Chapter 5748. of the Revised Code and to continue to levy and 17709
collect the tax in amounts necessary to pay the debt charges on 17710
and financing costs related to the securities as they become due. 17711
No property tax levied under section 5705.21 or 5705.218 of the 17712
Revised Code and no school district income tax levied under 17713
Chapter 5748. of the Revised Code that is pledged, or that the 17714
school district board has covenanted to levy, collect, and 17715
appropriate annually, to pay the debt charges on and financing17716
costs related to securities issued under this section shall be17717
repealed while those securities are outstanding. If such a tax is17718
reduced by the electors of the district or by the district board17719
while those securities are outstanding, the school district board17720
shall continue to levy and collect the tax under the authority of17721
the original election authorizing the tax at a rate in each year17722
that the board reasonably estimates will produce an amount in that17723
year equal to the debt charges on the securities in that year, 17724
except that in the case of a school district income tax that 17725
amount shall be rounded up to the nearest one-fourth of one per 17726
cent.17727

       No state moneys shall be released for a project to which this17728
section applies until the proceeds of the tax securities issued17729
under this section that are dedicated for the payment of the17730
district portion of the basic project cost of its classroom17731
facilities project are first deposited into the district's project17732
construction fund.17733

       Sec. 3318.37.  (A)(1) As used in this section:17734

       (a) "Large land area school district" means a school district 17735
with a territory of greater than three hundred square miles in any 17736
percentile as determined under section 3318.011 of the Revised 17737
Code.17738

       (b) "Low wealth school district" means a school district in17739
the first through fiftiethseventy-fifth percentiles as determined 17740
under section 3318.011 of the Revised Code.17741

       (c) A "school district with an exceptional need for immediate 17742
classroom facilities assistance" means a low wealth or large land 17743
area school district with an exceptional need for new facilities 17744
in order to protect the health and safety of all or a portion of17745
its students.17746

       (2) No school district reasonably expected to be eligible for17747
state assistance under sections 3318.01 to 3318.20 of the Revised17748
Code within three fiscal years after the year of the application 17749
for assistance under this section shall be eligible for 17750
assistance under this section, unless the district's entire 17751
classroom facilities plan consists of only a single building 17752
designed to house grades kindergarten through twelve and the 17753
district satisfies the conditions prescribed in divisions 17754
(A)(3)(a) and (b) of this section.17755

       (3) No school district that participates in the school 17756
building assistance expedited local partnership program under 17757
section 3318.36 of the Revised Code shall receive assistance under 17758
the program established under this section unless the following 17759
conditions are satisfied:17760

       (a) The district board adopted a resolution certifying its 17761
intent to participate in the school building assistance expedited 17762
local partnership program under section 3318.36 of the Revised 17763
Code prior to September 14, 2000.17764

       (b) The district was selected by the Ohio school facilities 17765
commission for participation in the school building assistance 17766
expedited local partnership program under section 3318.36 of the 17767
Revised Code in the manner prescribed by the commission under that 17768
section as it existed prior to September 14, 2000.17769

       (B)(1) There is hereby established the exceptional needs17770
school facilities assistance program. Under the program, the Ohio17771
school facilities commission may set aside from the moneys17772
annually appropriated to it for classroom facilities assistance17773
projects up to twenty-five per cent for assistance to school17774
districts with exceptional needs for immediate classroom17775
facilities assistance.17776

       (2)(a) After consulting with education and construction17777
experts, the commission shall adopt guidelines for identifying17778
school districts with an exceptional need for immediate classroom17779
facilities assistance.17780

       (b) The guidelines shall include application forms and17781
instructions for school districts to use in applying for 17782
assistance under this section.17783

       (3) The commission shall evaluate the classroom facilities,17784
and the need for replacement classroom facilities from the17785
applications received under this section. The commission,17786
utilizing the guidelines adopted under division (B)(2)(a) of this17787
section, shall prioritize the school districts to be assessed.17788

       Notwithstanding section 3318.02 of the Revised Code, the17789
commission may conduct on-site evaluation of the school districts17790
prioritized under this section and approve and award funds until17791
such time as all funds set aside under division (B)(1) of this17792
section have been encumbered. However, the commission need not 17793
conduct the evaluation of facilities if the commission determines 17794
that a district's assessment conducted under section 3318.36 of 17795
the Revised Code is sufficient for purposes of this section.17796

       (4) Notwithstanding division (A) of section 3318.05 of the17797
Revised Code, the school district's portion of the basic project17798
cost under this section shall be the "required percentage of the17799
basic project costs," as defined in division (K) of section17800
3318.01 of the Revised Code.17801

       (5) Except as otherwise specified in this section, any17802
project undertaken with assistance under this section shall comply17803
with all provisions of sections 3318.01 to 3318.20 of the Revised17804
Code. A school district may receive assistance under sections17805
3318.01 to 3318.20 of the Revised Code for the remainder of the17806
district's classroom facilities needs as assessed under this17807
section when the district is eligible for such assistance pursuant17808
to section 3318.02 of the Revised Code, but any classroom facility17809
constructed with assistance under this section shall not be17810
included in a district's project at that time unless the17811
commission determines the district has experienced the increased17812
enrollment specified in division (B)(1) of section 3318.04 of the17813
Revised Code.17814

       (C) No school district shall receive assistance under this 17815
section for a classroom facility that has been included in the 17816
discrete part of the district's classroom facilities needs 17817
identified and addressed in the district's project pursuant to an 17818
agreement entered into under section 3318.36 of the Revised Code, 17819
unless the district's entire classroom facilities plan consists of 17820
only a single building designed to house grades kindergarten 17821
through twelve.17822

       Sec. 3319.17.  (A) As used in this section, "interdistrict17823
contract" means any contract or agreement entered into by an 17824
educational service center governing board and another board or 17825
other public entity pursuant to section 3313.17, 3313.841, 17826
3313.842, 3313.843, 3313.91, or 3323.08 of the Revised Code, 17827
including any such contract or agreement for the provision of 17828
services funded under division (L)(I) of section 3317.024 of the 17829
Revised Code or provided in any unit approved under section 17830
3317.05 of the Revised Code.17831

       (B) When, for any of the following reasons that apply to any 17832
city, exempted village, local, or joint vocational school district 17833
or any educational service center, the board decides that it will 17834
be necessary to reduce the number of teachers it employs, it may 17835
make a reasonable reduction:17836

       (1) In the case of any district or service center, return to 17837
duty of regular teachers after leaves of absence including leaves 17838
provided pursuant to division (B) of section 3314.10 of the 17839
Revised Code, suspension of schools, territorial changes 17840
affecting the district or center, or financial reasons;17841

       (2) In the case of any city, exempted village, local, or17842
joint vocational school district, decreased enrollment of pupils17843
in the district;17844

       (3) In the case of any governing board of a service center 17845
providing any particular service directly to pupils pursuant to 17846
one or more interdistrict contracts requiring such service, 17847
reduction in the total number of pupils the governing board is 17848
required to provide with the service under all interdistrict 17849
contracts as a result of the termination or nonrenewal of one or 17850
more of these interdistrict contracts;17851

       (4) In the case of any governing board providing any 17852
particular service that it does not provide directly to pupils 17853
pursuant to one or more interdistrict contracts requiring such 17854
service, reduction in the total level of the service the governing 17855
board is required to provide under all interdistrict contracts as 17856
a result of the termination or nonrenewal of one or more of these 17857
interdistrict contracts.17858

       (C) In making any such reduction, any city, exempted village,17859
local, or joint vocational school board shall proceed to suspend17860
contracts in accordance with the recommendation of the17861
superintendent of schools who shall, within each teaching field17862
affected, give preference first to teachers on continuing 17863
contracts and then to teachers who have greater seniority. In 17864
making any such reduction, any governing board of a service center 17865
shall proceed to suspend contracts in accordance with the 17866
recommendation of the superintendent who shall, within each 17867
teaching field or service area affected, give preference first to 17868
teachers on continuing contracts and then to teachers who have 17869
greater seniority.17870

       On a case-by-case basis, in lieu of suspending a contract in 17871
whole, a board may suspend a contract in part, so that an 17872
individual is required to work a percentage of the time the 17873
employee otherwise is required to work under the contract and 17874
receives a commensurate percentage of the full compensation the 17875
employee otherwise would receive under the contract.17876

       The teachers whose continuing contracts are suspended by any 17877
board pursuant to this section shall have the right of restoration 17878
to continuing service status by that board in the order of 17879
seniority of service in the district or service center if and when17880
teaching positions become vacant or are created for which any of17881
such teachers are or become qualified. No teacher whose continuing 17882
contract has been suspended pursuant to this section shall lose 17883
that right of restoration to continuing service status by reason 17884
of having declined recall to a position that is less than 17885
full-time or, if the teacher was not employed full-time just prior 17886
to suspension of the teacher's continuing contract, to a position 17887
requiring a lesser percentage of full-time employment than the 17888
position the teacher last held while employed in the district or 17889
service center.17890

       (D) Notwithstanding any provision to the contrary in Chapter 17891
4117. of the Revised Code, the requirements of this section 17892
prevail over any conflicting provisions of agreements between 17893
employee organizations and public employers entered into after the 17894
effective date of this amendmentSeptember 29, 2005.17895

       Sec. 3323.091.  (A) The department of mental health, the17896
department of mental retardation and developmental disabilities,17897
the department of youth services, and the department of17898
rehabilitation and correction shall establish and maintain special17899
education programs for handicapped children in institutions under17900
their jurisdiction according to standards adopted by the state17901
board of education.17902

       (B) The superintendent of each state institution required to 17903
provide services under division (A) of this section, and each 17904
county MR/DD board, providing special education for handicapped 17905
preschool children under this chapter may apply to the state 17906
department of education for unit funding, which shall be paid in 17907
accordance with sections 3317.052 and 3317.053 of the Revised 17908
Code.17909

        The superintendent of each state institution required to 17910
provide services under division (A) of this section may apply to 17911
the department of education for special education and related 17912
services weighted funding for handicapped children other than 17913
handicapped preschool children, calculated in accordance with 17914
section 3317.201 of the Revised Code.17915

       Each county MR/DD board providing special education for 17916
handicapped children other than handicapped preschool children may 17917
apply to the department of education for base cost and special 17918
education and related services weighted funding calculated in 17919
accordance with section 3317.20 of the Revised Code.17920

       (C) In addition to the authorization to apply for state 17921
funding described in division (B) of this section, each state 17922
institution required to provide services under division (A) of 17923
this section is entitled to tuition payments calculated in the 17924
manner described in division (C) of this section.17925

       On or before the thirtieth day of June of each year, the17926
superintendent of each institution that during the school year17927
provided special education pursuant to this section shall prepare17928
a statement for each handicapped child under twenty-two years of17929
age who has received special education. The statement shall17930
contain the child's namedata verification code assigned pursuant 17931
to division (D)(2) of section 3301.0714 of the Revised Code and 17932
the name of the child's school district of residence. Within sixty 17933
days after receipt of such statement, the department of education 17934
shall perform one of the following:17935

       (1) For any child except a handicapped preschool child17936
described in division (C)(2) of this section, pay to the17937
institution submitting the statement an amount equal to the17938
tuition calculated under division (A) of section 3317.08 of the17939
Revised Code for the period covered by the statement, and deduct17940
the same from the amount of state funds, if any, payable under17941
sections 3317.022 and 3317.023 of the Revised Code, to the child's17942
school district of residence or, if the amount of such state funds17943
is insufficient, require the child's school district of residence17944
to pay the institution submitting the statement an amount equal to17945
the amount determined under this division.17946

       (2) For any handicapped preschool child not included in a17947
unit approved under division (B) of section 3317.05 of the Revised17948
Code, perform the following:17949

       (a) Pay to the institution submitting the statement an amount 17950
equal to the tuition calculated under division (B) of section 17951
3317.08 of the Revised Code for the period covered by the17952
statement, except that in calculating the tuition under that17953
section the operating expenses of the institution submitting the17954
statement under this section shall be used instead of the17955
operating expenses of the school district of residence;17956

       (b) Deduct from the amount of state funds, if any, payable17957
under sections 3317.022 and 3317.023 of the Revised Code to the17958
child's school district of residence an amount equal to the amount17959
paid under division (C)(2)(a) of this section.17960

       Sec. 3323.13. (A) If a child who is a school resident of one17961
school district receives special education from another district,17962
the board of education of the district providing the education, 17963
subject to division (C) of this section, may require the payment 17964
by the board of education of the district of residence of a sum 17965
not to exceed one of the following, as applicable:17966

       (A)(1) For any child except a handicapped preschool child17967
described in division (B)(A)(2) of this section, the tuition of 17968
the district providing the education for a child of normal needs 17969
of the same school grade. The determination of the amount of such17970
tuition shall be in the manner provided for by division (A) of 17971
section 3317.08 of the Revised Code.17972

       (B)(2) For any handicapped preschool child not included in a17973
unit approved under division (B) of section 3317.05 of the Revised 17974
Code, the tuition of the district providing the education for the 17975
child as calculated under division (B) of section 3317.08 of the 17976
Revised Code.17977

       (B) The board of the district of residence may contract with17978
the board of another district for the transportation of such child 17979
into any school in such other district, on terms agreed upon by 17980
such boards. Upon direction of the state board of education, the 17981
board of the district of residence shall pay for the child's 17982
transportation and the tuition.17983

       (C) The board of education of a district providing the 17984
education for a child shall be entitled to require payment from 17985
the district of residence under this section or section 3323.14 of 17986
the Revised Code only if the district providing the education has 17987
done at least one of the following:17988

        (1) Invited the district of residence to send representatives 17989
to attend the meetings of the team developing the child's 17990
individualized education program;17991

        (2) Received from the district of residence a copy of the 17992
individualized education program or a multi-factored evaluation 17993
developed for the child by the district of residence;17994

        (3) Informed the district of residence in writing that the 17995
district is providing the education for the child.17996

        As used in division (C)(2) of this section, "multi-factored 17997
evaluation" means an evaluation, conducted by a multi-disciplinary 17998
team, of more than one area of the child's functioning so that no 17999
single procedure shall be the sole criterion for determining an 18000
appropriate educational program placement for the child.18001

       Sec. 3323.143. If a handicapped child's custodial parent has 18002
made a unilateral placement of the child, the parent shall be 18003
responsible for payment of tuition to the program or facility the 18004
child is attending as a result of that placement as long as the 18005
district of residence has offered a free appropriate public 18006
education to that child. As used in this section, "unilateral 18007
placement" means withdrawing a handicapped child from a program or 18008
facility operated by the district of residence or from a program 18009
or facility with which the district of residence has arranged for 18010
education of the child and instead enrolling that child in another 18011
program or facility that is not a home, as defined in section 18012
3313.64 of the Revised Code, or that is not a facility or program 18013
available to the child pursuant to an open enrollment policy under 18014
section 3313.98 or 3313.983 of the Revised Code.18015

       Sec. 3323.20. On July 1, 2006, and on each first day of July 18016
thereafter, the department of education shall electronically 18017
report to the general assembly the number of handicapped preschool 18018
children who received services for which the department made a 18019
payment to any provider during the previous fiscal year, 18020
disaggregated according to each categoryarea of handicap 18021
described in divisions (A) to (F) of section 3317.013 of the 18022
Revised Code, regardless of whether payment for services was based 18023
on the multiples prescribed in those divisionsdevelopmental 18024
deficiency identified by the department for the evaluation of such 18025
children.18026

       Sec. 3325.12. Money deposited with the superintendent of the 18027
state school for the blind and the superintendent of the state 18028
school for the deaf by parents, relatives, guardians, and friends 18029
for the special benefit of any pupil shall remain in the hands of 18030
the respective superintendent for use accordingly. Each 18031
superintendent shall deposit the money into one or more personal 18032
deposit funds. Each superintendent shall keep itemized book 18033
accounts of the receipt and disposition of the money, which books 18034
shall be open at all times to the inspection of the superintendent 18035
of public instruction. The superintendent of the state school for 18036
the blind and the superintendent of the state school for the deaf 18037
each shall adopt rules governing the deposit, transfer, 18038
withdrawal, or investment of the money and the investment earnings 18039
of the money.18040

       Whenever a pupil ceases to be enrolled in the state school 18041
for the blind or the state school for the deaf, if personal money 18042
of the pupil remains in the hands of the respective superintendent 18043
and no demand is made upon the superintendent by the pupil or the 18044
pupil's parent or guardian, the superintendent shall hold the 18045
money in a personal deposit fund for a period of at least one 18046
year. During that time, the superintendent shall make every effort 18047
possible to locate the pupil or the pupil's parent or guardian. 18048
If, at the end of this period, no demand has been made for the 18049
money held by the state school for the blind, the superintendent 18050
of the state school for the blind shall dispose of the money by 18051
transferring it to the state school for the blind student activity 18052
and work-study fund established by section 3325.11 of the Revised 18053
Code. If at the end of this period, no demand has been made for 18054
the money held by the state school for the deaf, the 18055
superintendent of the state school for the deaf shall dispose of 18056
the money by transferring it to the state school for the deaf 18057
educational program expenses fund established by section 3325.16 18058
of the Revised Code.18059

       Sec. 3345.05.  (A) All registration fees, nonresident tuition18060
fees, academic fees for the support of off-campus instruction,18061
laboratory and course fees when so assessed and collected, student18062
health fees for the support of a student health service, all other18063
fees, deposits, charges, receipts, and income from all or part of18064
the students, all subsidy or other payments from state18065
appropriations, and all other fees, deposits, charges, receipts,18066
and income received by each state-supported university and college18067
state institution of higher education, as defined in section 18068
3345.011 of the Revised Code, the Ohio state university hospitals 18069
and their ancillary facilities, the Ohio agricultural research and18070
development center, and the Ohio state university cooperative18071
extension service shall be held and administered by the respective18072
boards of trustees of the state-supported universities and18073
collegesstate institutions of higher education; provided, that 18074
such fees, deposits, charges, receipts, and income, to the extent18075
required by resolutions, trust agreements, indentures, leases, and18076
agreements adopted, made, or entered into under Chapter 154. or18077
section 3345.07, 3345.11, or 3345.12 of the Revised Code, shall be18078
held, administered, transferred, and applied in accordance18079
therewith.18080

       (B) The Ohio board of regents shall require annual reporting18081
by the Ohio agricultural research and development center and by18082
each university and collegestate institution of higher education18083
receiving state aid in such form and detail as determined by the 18084
board in consultation with such center, universities and colleges18085
institutions, and the director of budget and management.18086

       (C) Notwithstanding any provision of the Revised Code to the18087
contrary, the title to investments made by the board of trustees18088
of a state-supported university or collegestate institution of 18089
higher education with funds derived from revenues described in 18090
division (A) of this section shall not be vested in the state but 18091
shall be held in trust by the board. Such investments shall be 18092
made pursuant to an investment policy adopted by the board in 18093
public session that requires all fiduciaries to discharge their 18094
duties with the care, skill, prudence, and diligence under the 18095
circumstances then prevailing that a prudent person acting in like 18096
capacity and familiar with such matters would use in the conduct 18097
of an enterprise of a like character and with like aims. The 18098
policy also shall require at least the following:18099

       (1) A stipulation that investment be made only in publicly18100
traded securities averaging at least twenty-five per cent of the18101
average amount of the investment portfolio over the course of the18102
previous fiscal year invested in securities of the United States18103
government or of its agencies or instrumentalities, the treasurer18104
of state's pooled investment program, obligations of this state or18105
any political subdivision of this state, certificates of deposit18106
of any national bank located in this state, written repurchase18107
agreements with any eligible Ohio financial institution that is a18108
member of the federal reserve system or federal home loan bank,18109
money market funds, or bankers acceptances maturing in two hundred18110
seventy days or less which are eligible for purchase by the18111
federal reserve system, as a reserve;18112

       (2) The establishment of an investment committee.18113

       (D) The investment committee established under division18114
(C)(2) of this section shall meet at least quarterly. The18115
committee shall review and recommend revisions to the board's18116
investment policy and shall advise the board on its investments18117
made under division (C) of this section in an effort to assist it18118
in meeting its obligations as a fiduciary as described in division18119
(C) of this section. The committee shall be authorized to retain18120
the services of an investment advisor who meets both of the18121
following qualifications:18122

       (1) The advisor is either:18123

       (a) Licensed by the division of securities under section18124
1707.141 of the Revised Code;18125

       (b) Registered with the securities and exchange commission.18126

       (2) The advisor either:18127

       (a) Has experience in the management of investments of public 18128
funds, especially in the investment of state-government investment 18129
portfolios;18130

       (b) Is an eligible institution referenced in section 135.0318131
of the Revised Code.18132

       Sec. 3353.02.  (A) There is hereby created the eTech Ohio 18133
commission as an independent agency to advance education and 18134
accelerate the learning of the citizens of this state through 18135
technology. The commission shall provide leadership and support in 18136
extending the knowledge of the citizens of this state by promoting 18137
access to and use of all forms of educational technology, 18138
including educational television and radio, radio reading 18139
services, broadband networks, videotapes, compact discs, digital 18140
video on demand (DVD), and the internet. The commission also shall 18141
administer programs to provide financial and other assistance to 18142
school districts and other educational institutions for the 18143
acquisition and utilization of educational technology.18144

       The commission is a body corporate and politic, an agency of 18145
the state performing essential governmental functions of the 18146
state.18147

       (B) The commission shall consist of thirteen members, nine of 18148
whom shall be voting members. Six of the voting members shall be 18149
representatives of the public. Of the representatives of the 18150
public, four shall be appointed by the governor with the advice 18151
and consent of the senate, one shall be appointed by the speaker 18152
of the house of representatives, and one shall be appointed by the 18153
president of the senate. The superintendent of public instruction 18154
or a designee of the superintendent, the chancellor of the Ohio 18155
board of regents or a designee of the chancellor, and the director 18156
of administrative servicesthe office of information technology or 18157
a designee of the director shall be ex officio voting members. Of 18158
the nonvoting members, two shall be members of the house of 18159
representatives appointed by the speaker of the house of 18160
representatives and two shall be members of the senate appointed 18161
by the president of the senate. The members appointed from each 18162
chamber shall not be members of the same political party.18163

       (C) Initial terms of office for members appointed by the 18164
governor shall be one year for one member, two years for one 18165
member, three years for one member, and four years for one member. 18166
At the first meeting of the commission, members appointed by the 18167
governor shall draw lots to determine the length of the term each 18168
member will serve. Thereafter, terms of office for members 18169
appointed by the governor shall be for four years. Terms of office 18170
for voting members appointed by the speaker of the house of 18171
representatives and the president of the senate shall be for four 18172
years. Any member who is a representative of the public may be 18173
reappointed by the member's respective appointing authority, but 18174
no such member may serve more than two consecutive four-year 18175
terms. Such a member may be removed by the member's respective 18176
appointing authority for cause.18177

       Any legislative member appointed by the speaker of the house 18178
of representatives or the president of the senate who ceases to be 18179
a member of the legislative chamber from which the member was 18180
appointed shall cease to be a member of the commission. The 18181
speaker of the house of representatives and the president of the 18182
senate may remove their respective appointments to the commission 18183
at any time.18184

       (D) Vacancies among appointed members shall be filled in the 18185
manner provided for original appointments. Any member appointed to 18186
fill a vacancy occurring prior to the expiration of the term for 18187
which the member's predecessor was appointed shall hold office for 18188
the remainder of that term. Any appointed member shall continue in 18189
office subsequent to the expiration of that member's term until 18190
the member's successor takes office or until a period of sixty 18191
days has elapsed, whichever occurs first.18192

       (E) Members of the commission shall serve without 18193
compensation. The members who are representatives of the public 18194
shall be reimbursed, pursuant to office of budget and management 18195
guidelines, for actual and necessary expenses incurred in the 18196
performance of official duties.18197

       (F) The governor shall appoint the chairperson of the 18198
commission from among the commission's voting members. The 18199
chairperson shall serve a term of two years and may be 18200
reappointed. The commission shall elect other officers as 18201
necessary from among its voting members and shall prescribe its 18202
rules of procedure.18203

       (G) The commission shall establish advisory groups as needed 18204
to address topics of interest and to provide guidance to the 18205
commission regarding educational technology issues and the 18206
technology needs of educators, learners, and the public. Members 18207
of each advisory group shall be appointed by the commission and 18208
shall include representatives of individuals or organizations with 18209
an interest in the topic addressed by the advisory group.18210

       Sec. 3354.10.  (A) All funds under the control of a board of 18211
trustees of a community college district, regardless of the source 18212
thereof, may be deposited by such board to its credit in banks or 18213
trust companies designated by it. Such banks or trust companies 18214
shall furnish security for every such deposit to the extent and in 18215
the manner provided in section 135.18 of the Revised Code, but no 18216
such deposit shall otherwise be subject to sections 135.01 to 18217
135.21 of the Revised Code. Thereupon, such funds may be disbursed 18218
by the board of trustees for the uses and purposes of such 18219
district. No contract of the board involving the expenditure of 18220
money shall become effective until there is placed thereon by the 18221
treasurer as fiscal officer of the district the certificate 18222
provided for by section 5705.41 of the Revised Code.18223

       (B) The board of trustees of a community college district may 18224
by resolution provide that moneys of such district be invested in 18225
obligations of such district, in bonds or other obligations of the 18226
United States or those for which the payment of principal and 18227
interest of which the faith of the United States is pledged, bonds 18228
issued by the home owners' loan corporation pursuant to the "Home 18229
Owners Loan Act of 1933," 48 Stat. 128, 12 U.S.C. 1461, and any 18230
amendments thereto, bonds of the state, and bonds of any municipal 18231
corporation, village, county, township, or other political 18232
subdivision of the state as to which there is no default of 18233
principal, interest, or coupons. Such investments shall not be 18234
made at a price in excess of the current market value of such 18235
bonds or other interest-bearing obligations. The board of trustees 18236
may by resolution sell such bonds or other interest-bearing 18237
obligations for cash and for a sum not less than their current 18238
market priceprovide for the investment of district funds 18239
according to the provisions of section 3345.05 of the Revised 18240
Code.18241

       (C) Any community college district is subject to audit by the 18242
auditor of state, who shall furnish to the county or counties18243
which created the district a copy of the audit report.18244

       Sec. 3355.07.  The board of trustees of a university branch 18245
district may, by resolution, provide that moneys of such district 18246
be invested in obligations of such district, in bonds or other 18247
obligations of the United States or those for which the payment of 18248
principal and interest of which the faith of the United States is 18249
pledged, bonds issued by the home owners' loan corporation, 18250
pursuant to "Home Owners Loan Act of 1933," 48 Stat. 128, 12 18251
U.S.C. 1461, and any amendments thereto, bonds of the state, and 18252
bonds of any municipal corporation, village, county, township, or 18253
other political subdivision of the state as to which there is no 18254
default of principal, interest, or coupons. Such investments 18255
shall not be made at a price in excess of the current market value 18256
of such bonds or other interest-bearing obligations. The board of18257
trustees may, by resolution, sell such bonds or other 18258
interest-bearing obligations for cash and for a sum not less than 18259
their current market priceprovide for the investment of district 18260
funds according to the provisions of section 3345.05 of the 18261
Revised Code.18262

       The managing authority of the university branch district may 18263
select a depository for the funds of a district, in the manner 18264
provided in sections 135.01 to 135.21, inclusive, of the Revised 18265
Code, upon the adoption of a resolution declaring such intent, 18266
which resolution shall be certified to the board of county 18267
commissioners and to the treasurer in the counties in which such 18268
district is located. In such event the board of trustees shall 18269
thereupon become the governing board for such district with 18270
respect to the deposit of funds of such district.18271

       Sec. 3357.10. (A) The board of trustees of a technical 18272
college district shall elect a treasurer, who is not a member of 18273
the board, to serve at its pleasure. The treasurer may be the 18274
person serving as secretary under section 3357.06 of the Revised 18275
Code. The treasurer shall be the fiscal officer of the district 18276
and shall receive and disburse all funds of the district under the18277
direction of the board. No contract of the board involving the18278
expenditure of money shall become effective until the treasurer18279
certifies that there are funds of the board otherwise18280
unappropriated sufficient to provide therefor.18281

       When the treasurer of the district ceases to hold such18282
office, the treasurer or the treasurer's legal representatives 18283
shall deliver to the board or to the treasurer's successor all 18284
moneys, books, papers, and other property of the district in the 18285
treasurer's possession as treasurer. In case of the death or 18286
incapacity of the treasurer, the treasurer's legal representatives 18287
shall, in like manner, deliver all moneys, books, papers, and 18288
other property of the district to the board or to the person named 18289
as the treasurer's successor.18290

       (B) All funds under the control of a board of trustees of a18291
technical college district, regardless of the source of the funds, 18292
may be deposited by the board to its credit in banks or trust 18293
companies designated by it. The banks or trust companies shall 18294
furnish security for every deposit to the extent and in the manner18295
provided in section 135.18 of the Revised Code, but no deposit 18296
shall otherwise be subject to sections 135.01 to 135.21 of the 18297
Revised Code. Funds deposited in a bank or trust company may be 18298
disbursed by the board of trustees for the uses and purposes of 18299
the district.18300

       (C) The board may provide for the investment of district 18301
funds according to the provisions of section 3345.05 of the 18302
Revised Code.18303

       Sec. 3358.06. (A) The treasurer of each state community18304
college district shall be its fiscal officer, and hethe treasurer18305
shall receive and disburse all funds under the direction of the 18306
college president. No contract of the college's board of trustees18307
involving the expenditure of money shall become effective until18308
the treasurer certifies that there are funds of the board18309
otherwise uncommitted and sufficient to provide therefor.18310

       When the treasurer ceases to hold the office, hethe 18311
treasurer or histhe treasurer's legal representative shall 18312
deliver to histhe treasurer's successor or the president all 18313
moneys, books, papers, and other property of the college.18314

       Before entering upon the discharge of hisofficial duties, 18315
the treasurer shall give bond to the state for the faithful18316
performance of hisofficial duties and the proper accounting for18317
all moneys coming into histhe treasurer's care. The amount of the18318
bond shall be determined by the board but shall not be for a sum 18319
less than the estimated amount that may come into histhe 18320
treasurer's control at any time. The bond shall be approved by the 18321
attorney general.18322

       (B) The board of trustees may provide for the investment of 18323
district funds according to the provisions of section 3345.05 of 18324
the Revised Code.18325

       Sec. 3365.02.  There is hereby established the post-secondary 18326
enrollment options program under which a secondary grade student 18327
who is a resident of this state may enroll at a college, on a 18328
full- or part-time basis, and complete nonsectarian courses for 18329
high school and college credit.18330

       Secondary grade students in a nonpublic school may18331
participate in the post-secondary enrollment options program if18332
the chief administrator of such school notifies the department of18333
education by the first day of April prior to the school year in18334
which the school's students will participate.18335

       The state board of education, after consulting with the board 18336
of regents, shall adopt rules governing the program. The rules 18337
shall include:18338

       (A) Requirements for school districts, community schools, or 18339
participating nonpublic schools to provide information about the 18340
program prior to the first day of March of each year to all 18341
students enrolled in grades eight through eleven;18342

       (B) A requirement that a student or the student's parent18343
inform the district board of education, the governing authority of 18344
a community school, or the nonpublic school administrator by the 18345
thirtieth day of March of the student's intent to participate in 18346
the program during the following school year. The rule shall 18347
provide that any student who fails to notify a district board, the 18348
governing authority of a community school, or the nonpublic school 18349
administrator by the required date may not participate in the 18350
program during the following school year without the written 18351
consent of the district superintendent, the governing authority of 18352
a community school, or the nonpublic school administrator.18353

       (C) Requirements that school districts and community schools 18354
provide counseling services to students in grades eight through 18355
eleven and to their parents before the students participate in the 18356
program under this chapter to ensure that students and parents are 18357
fully aware of the possible risks and consequences of 18358
participation. Counseling information shall include without 18359
limitation:18360

       (1) Program eligibility;18361

       (2) The process for granting academic credits;18362

       (3) Financial arrangements for tuition, books, materials, and 18363
fees;18364

       (4) Criteria for any transportation aid;18365

       (5) Available support services;18366

       (6) Scheduling;18367

       (7) The consequences of failing or not completing a course in 18368
which the student enrolls and the effect of the grade attained in 18369
the course being included in the student's grade point average, if 18370
applicable;18371

       (8) The effect of program participation on the student's18372
ability to complete the district's, community school's, or 18373
nonpublic school's graduation requirements;18374

       (9) The academic and social responsibilities of students and 18375
parents under the program;18376

       (10) Information about and encouragement to use the18377
counseling services of the college in which the student intends to 18378
enroll.18379

       (D) A requirement that the student and the student's parent18380
sign a form, provided by the school district or school, stating 18381
that they have received the counseling required by division (C) of 18382
this section and that they understand the responsibilities they 18383
must assume in the program;18384

       (E) The options required by section 3365.04 of the Revised18385
Code;18386

       (F) A requirement that a student may not enroll in any18387
specific college course through the program if the student has 18388
taken high school courses in the same subject area as that college 18389
course and has failed to attain a cumulative grade point average 18390
of at least 3.0 on a 4.0 scale, or the equivalent, in such 18391
completed high school courses;18392

       (G) A requirement that a student or the student's parent will 18393
reimburse the state for the amount of state funds paid to a 18394
college for a course in which the student is enrolled under this 18395
chapter if the student does not attain a passing final grade in 18396
that course.18397

       Sec. 3365.11. (A) If the superintendent of the school 18398
district or the chief administrator of the community school in 18399
which a participant is enrolled determines that the participant 18400
has not attained a passing final grade in a college course in 18401
which the participant enrolled under this chapter, the 18402
superintendent or chief administrator shall seek reimbursement 18403
from the participant or the participant's parent for the amount of 18404
state funds paid to the college on behalf of the participant for 18405
that college course. The board of education of the school district 18406
or the governing authority of the community school, in accordance 18407
with division (C) of section 3313.642 of the Revised Code, may 18408
withhold grades and credits received by the participant for 18409
district or community school courses taken by the participant 18410
until the participant or the participant's parent provides 18411
reimbursement.18412

       (B) If the chief administrator of the nonpublic school in 18413
which a participant is enrolled determines that the participant 18414
has not attained a passing final grade in a college course in 18415
which the participant enrolled under this chapter, the chief 18416
administrator shall seek reimbursement from the participant or the 18417
participant's parent for the amount of state funds paid to the 18418
college on behalf of the participant for enrollment in that 18419
college course. Upon the collection of any funds from a 18420
participant or participant's parent under this division, the chief 18421
administrator of a nonpublic school shall send an amount equal to 18422
the funds collected to the superintendent of public instruction. 18423
The superintendent of public instruction shall credit that amount 18424
to the general revenue fund.18425

       Sec. 3375.121.  (A) In any municipal corporation, not located 18426
in a county library district, which has a population of not less 18427
than twenty-five thousand, and within which there is not located a 18428
main library of a township, municipal, school district,18429
association, or county free public library, a library district may 18430
be created by a resolution adopted by the legislative authority of 18431
suchthat municipal corporation. No such resolution shall be 18432
adopted after one year from June 20, 1977. Upon the adoption of 18433
such a resolution, any branches of an existing library whichthat18434
are located in suchthat municipal corporation shall become the18435
property of the municipal library district created.18436

       The municipal corporation and the board of trustees of the18437
public library maintaining any existing branches in suchthat18438
municipal corporation shall forthwith take appropriate action18439
transferring all title and interest in all property, both real and 18440
personal,property located in suchthat municipal corporation in 18441
the name of the library district maintaining suchthose branches 18442
in suchthat municipal corporation to the municipal corporation 18443
adopting the appropriate resolution. Upon transfer of suchall18444
title and interest in suchthat property they, the branches shall 18445
become a part of, and be operated by, the board of library18446
trustees appointed by the mayor.18447

       (B) In any municipal corporation whichthat has a population 18448
of less than twenty-five thousand and whichthat has not less than 18449
one hundred thousand dollars available from a bequest for the18450
establishment of a municipal library, the legislative authority of 18451
suchthat municipal corporation may adopt, within one year after18452
June 20, 1977, a resolution creating a library district. Upon the 18453
establishment of any such library district, the board of trustees 18454
of any library operating a branch library in suchthat municipal18455
corporation shall not be required to transfer any property to the18456
newly established library.18457

       (C) The board of library trustees of any library district18458
created under this section shall be composed of six members. Such18459
Those trustees shall be appointed by the mayor, to serve without18460
compensation, for a term of four years. In the first instance,18461
three of suchthose trustees shall be appointed for a term of two18462
years, and three of them shall be appointed for a term of four 18463
years. Vacancies shall be filled by like appointment for the 18464
unexpired term. A library district created under this section 18465
shall be governed in accordance with and exercise suchthe18466
authority as provided for in sections 3375.32 to 3375.41 of the 18467
Revised Code.18468

       Notwithstanding any contrary provision of section 3.24 of the 18469
Revised Code, the president of a board of township trustees may 18470
administer the oath of office to a person or persons representing 18471
the township on the board of library trustees of any library 18472
district created under this section, even if the geographical 18473
limits of the library district do not fall within the geographical 18474
limits of the township.18475

       (D) Any library district created under this section is18476
eligible to participate in the proceeds of the county library and18477
local government support fund in accordance with section 5705.2818478
of the Revised Code.18479

       (E) A municipal corporation may establish and operate a free18480
public library regardless of whether the municipal corporation is 18481
located in a county library district or school library district, 18482
if all of the following conditions are met:18483

       (1) The facility in which the library is principally located 18484
is transferred to the municipal corporation from the county 18485
library district or school library district in which it is located 18486
prior to January 1, 1996;.18487

       (2) The population of the municipal corporation is less than 18488
five hundred when the library is transferred from the county 18489
library district or school library district to the municipal 18490
corporation;.18491

       (3) The municipal corporation does not establish a municipal 18492
library district under this section;.18493

       (4) The library does not receive any proceeds from the county18494
library and local government support fund under section 5747.48 of 18495
the Revised Code.18496

       Sec. 3381.15. (A) The board of county commissioners of any 18497
county, the legislative authority of any municipal corporation, 18498
and the board of township trustees of any township, included 18499
within a regional arts and cultural district may appropriate 18500
annually, from moneys to the credit of the general fund of the 18501
county, the municipal corporation, or the township and not18502
otherwise appropriated, that portion of the expense of the 18503
district to be paid by the county, municipal corporation, or 18504
township as provided in the resolution creating or enlarging the 18505
district adopted under section 3381.03 of the Revised Code, or by 18506
any amendment to the resolution.18507

       (B) In addition to the authority granted to a board of county 18508
commissioners under division (A) of this section, a board of 18509
county commissioners in a county with a population of one million 18510
two hundred thousand or more may establish and provide local 18511
funding options for the support of arts and cultural organizations 18512
operating within the regional arts and cultural district in which 18513
the county is included.18514

       Sec. 3381.17.  From the funds available therefor from a tax18515
levy authorized under section 3381.16 or, if applicable, sections 18516
5743.021 and 5743.321 of the Revised Code, a regional arts and 18517
cultural district by action of its board of trustees shall make 18518
annual grants to support the operating or capital expenses of such 18519
of the arts or cultural organizations located within the territory 18520
of the district as the board of trustees shall determine; 18521
provided, however, that not more than ten per cent of the amount 18522
granted in any calendar year shall be granted to arts and cultural 18523
organizations that are not qualifying arts or cultural 18524
organizations; and further provided that prior to making any 18525
grants in any calendar year, the board of trustees shall afford an 18526
opportunity for the presentation, either in person or in writing, 18527
of the suggestions of any area arts council, as defined in section 18528
757.03 of the Revised Code, located within the district. Any such 18529
grant to an arts or cultural organization shall be on such terms 18530
and conditions as the board considers advisable.18531

       Sec. 3517.152.  (A)(1) There is hereby created the Ohio 18532
elections commission consisting of seven members.18533

       Not later than forty-five days after August 24, 1995, the18534
speaker of the house of representatives and the leader in the 18535
senate of the political party of which the speaker is a member 18536
shall jointly submit to the governor a list of five persons who 18537
are affiliated with that political party. Not later than 18538
forty-five days after August 24, 1995, the two legislative leaders 18539
in the two houses of the general assembly of the major political 18540
party of which the speaker is not a member shall jointly submit to18541
the governor a list of five persons who are affiliated with the 18542
major political party of which the speaker is not a member. Not 18543
later than fifteen days after receiving each list, the governor 18544
shall appoint three persons from each list to the commission. The 18545
governor shall appoint one person from each list to a term that 18546
ends on December 31, 1996, one person from each list to a term18547
that ends on December 31, 1997, and one person from each list to a18548
term that ends on December 31, 1998.18549

       Not later than thirty days after the governor appoints these 18550
six members, they shall, by a majority vote, appoint to the 18551
commission a seventh member, who shall not be affiliated with a 18552
political party. If the six members fail to appoint the seventh 18553
member within this thirty-day period, the chief justice of the 18554
supreme court, not later than thirty days after the end of the 18555
period during which the six members were required to appoint a 18556
member, shall appoint the seventh member, who shall not be 18557
affiliated with a political party. The seventh member shall be 18558
appointed to a term that ends on December 31, 2001. Terms of the 18559
initial members appointed under this division begin on January 1, 18560
1996.18561

       (2) If a vacancy occurs in the position of the seventh 18562
member, who is not affiliated with a political party, the six 18563
remaining members by a majority vote shall appoint, not later than 18564
forty-five days after the date of the vacancy, the seventh member 18565
of the commission, who shall not be affiliated with a political 18566
party. If these members fail to appoint the seventh member within18567
this forty-five-day period, the chief justice of the supreme 18568
court, within fifteen days after the end of this period, shall 18569
appoint the seventh member, who shall not be affiliated with a 18570
political party. If a vacancy occurs in any of the other six 18571
positions on the commission, the legislative leaders of the 18572
political party from whose list of persons the member being 18573
replaced was appointed shall submit to the governor, not later 18574
than thirty days after the date of the vacancy, a list of three 18575
persons who are affiliated with that political party. Not later 18576
than fifteen days after receiving the list, the governor, with the 18577
advice and consent of the senate, shall appoint one person from 18578
the list to the commission.18579

       (3) At no time shall more than six members of the commission 18580
be affiliated with a political party, and, of these six members, 18581
not more than three shall be affiliated with the same political 18582
party.18583

       (4) In making appointments to the commission, the governor 18584
shall take into consideration the various geographic areas of this 18585
state and shall appoint members so that those areas are 18586
represented on the commission in a balanced manner, to the extent 18587
feasible.18588

       (5) Members of the commission shall be registered electors 18589
and shall be of good moral character.18590

       (B) Each member of the Ohio elections commission shall hold 18591
office from the date of the member's appointment until the end of 18592
the term for which the member was appointed. A member appointed to 18593
fill a vacancy occurring prior to the expiration of the term for 18594
which the member's predecessor was appointed shall hold office for 18595
the remainder of that term. A member shall continue in office 18596
subsequent to the expiration date of the member's term until the 18597
member's successor takes office or until a period of sixty days 18598
has elapsed, whichever occurs first. After the initial terms of 18599
office provided for in division (A)(1) of this section, terms of 18600
office shall be for five years.18601

       (C) A vacancy in the Ohio elections commission may be caused 18602
by death, resignation, or three absences from commission meetings 18603
in a calendar year if those absences are caused by reasons 18604
declared invalid by a vote of five members of the remaining 18605
members of the commission.18606

       (D) Each member of the Ohio elections commission while in the18607
performance of the business of the commission shall be entitled to 18608
receive compensation at the rate of twenty-five thousand dollars 18609
per year. Members shall be reimbursed for expenses actually and 18610
necessarily incurred in the performance of their duties.18611

       (E) No member of the Ohio elections commission shall serve 18612
more than one full term unless the terms served are served 18613
nonconsecutively.18614

       (F)(1) No member of the Ohio elections commission shall do or 18615
be any of the following:18616

       (a) Hold, or be a candidate for, a public office;18617

       (b) Serve on a committee supporting or opposing a candidate 18618
or ballot question or issue;18619

       (c) Be an officer of the state central committee, a county 18620
central committee, or a district, city, township, or other 18621
committee of a political party or an officer of the executive 18622
committee of the state central committee, a county central 18623
committee, or a district, city, township, or other committee of a 18624
political party;18625

       (d) Be a legislative agent as defined in section 101.70 of 18626
the Revised Code or an executive agency lobbyist as defined in 18627
section 121.60 of the Revised Code;18628

       (e) Solicit or be involved in soliciting contributions on 18629
behalf of a candidate, campaign committee, political party, 18630
political action committee, or political contributing entity;18631

       (f) Be in the unclassified service under section 124.11 of 18632
the Revised Code;18633

       (g) Be a person or employee described in divisions (C)(1) to 18634
(15)who is not subject to Chapter 4117. of the Revised Code 18635
pursuant to division (C) of section 4117.01 of the Revised Code.18636

       (2) No member or employee of the commission shall make a 18637
contribution to, or for the benefit of, a campaign committee or 18638
committee in support of or opposition to a ballot question or 18639
issue, a political party, a legislative campaign fund, a18640
political action committee, or a political contributing entity.18641

       (G)(1) The members of the Ohio elections commission shall 18642
elect a chairperson and a vice-chairperson. At no time shall the18643
chairperson and vice-chairperson be affiliated with the same 18644
political party. The chairperson shall serve in that capacity for18645
one year and shall not serve as chairperson more than twice during 18646
a term as a member of the commission. No two successive 18647
chairpersons shall be affiliated with the same political party.18648

       (2) The commission shall meet at the call of the chairperson 18649
or upon the written request of a majority of the members. The18650
meetings and hearings of the commission or a panel of the 18651
commission under sections 3517.153 to 3517.157 of the Revised Code 18652
are subject to section 121.22 of the Revised Code.18653

       (3) The commission shall adopt rules for its procedures in 18654
accordance with Chapter 119. of the Revised Code. Five of the 18655
seven members constitute a quorum. Except as otherwise provided in 18656
this section and in sections 3517.154 to 3517.157 of the Revised 18657
Code, no action shall be taken without the concurrence of a 18658
majority of the members.18659

       (H)(1) The Ohio elections commission shall employ the18660
technical, professional, and clerical employees that are necessary18661
for it to carry out its duties.18662

       (2)(a) Notwithstanding section 109.02 of the Revised Code, 18663
the commission shall employ a full-time attorney, and, as needed, 18664
one or more investigatory attorneys to conduct investigations for 18665
the commission or a panel of the commission. The commission may 18666
employ or contract for the services of additional attorneys, as 18667
needed. The full-time attorney shall do all of the following:18668

       (i) Serve as the commission's attorney in regard to all legal 18669
matters, including representing the commission at appeals from a 18670
final determination of the commission, except that the full-time 18671
attorney shall not perform the duties that an investigatory 18672
attorney is required or requested to perform or that another 18673
attorney the commission employs or contracts with for services is 18674
required or requested to perform, and shall not represent the 18675
commission in any legal proceeding in which the commission is a 18676
named party;18677

       (ii) At the request of the commission or a panel of the 18678
commission, be present at a hearing held under sections 3517.154 18679
to 3517.156 of the Revised Code to rule on the admissibility of 18680
evidence and to advise on the conduct of procedure;18681

       (iii) Perform other duties as required by rule of the 18682
commission.18683

       (b) An attorney employed by or under contract with the 18684
commission shall be licensed to practice law in this state.18685

       (3)(a) Except as otherwise provided in division (H)(3)(b) of 18686
this section, at least five members of the commission shall agree 18687
on the employment of a person, a majority of the members shall 18688
agree on the discharge of an employee, and a person employed by 18689
the commission shall serve at the pleasure of the commission.18690

       (b) At least five of the seven members shall agree on the 18691
discharge of an investigatory attorney.18692

       (I) There is hereby created in the state treasury the Ohio 18693
elections commission fund. All moneys credited to the fund shall 18694
be used solely for the purpose of paying expenses related to the 18695
operation of the Ohio elections commission.18696

       Sec. 3701.041.  (A) The employee assistance program is hereby 18697
established for the purpose of referring state employees paid by 18698
warrant of the auditor of statedirector of budget and management18699
who are in need of medical, social, or other services to providers 18700
of those services.18701

       The director of health, in consultation with the director of 18702
budget and management, shall determine a rate at which the18703
payrolls of all state agencies with employees paid by warrant of18704
the auditor of statedirector of budget and management shall be 18705
charged each pay period that is sufficient to cover the costs of 18706
administering the program. The rate shall be based upon the total 18707
number of such employees and may be adjusted as the director of 18708
health, in consultation with the director of budget and 18709
management, considers necessary. All money collected from the 18710
assessment shall be deposited in the state treasury to the credit 18711
of the employee assistance general services fund, which is hereby 18712
created. The fund shall be used by the director of health to 18713
administer the program.18714

       (B) Records of the identity, diagnosis, prognosis, or18715
treatment of any person that are maintained in connection with the 18716
employee assistance program created in division (A) of this18717
section are not public records under section 149.43 of the Revised 18718
Code and shall be disclosed only as provided in division (C) of 18719
this section.18720

       (C)(1) Records described in division (B) of this section may 18721
be disclosed with the prior written consent of the person who is 18722
the subject of the record.18723

       (2) Records described in division (B) of this section may be 18724
disclosed with or without the prior written consent of the person 18725
who is the subject of the record under the following conditions:18726

       (a) To medical personnel to the extent necessary to meet a18727
bona fide medical emergency;18728

       (b) To qualified personnel for the purpose of conducting18729
scientific research, management audits, financial audits, or18730
program evaluation, but the personnel shall not directly or18731
indirectly identify any person who is the subject of the record in 18732
any report of the research, audit, or evaluation or in any other 18733
manner;18734

       (c) If authorized by an appropriate order of a court of18735
competent jurisdiction granted after a showing of good cause. In18736
determining good cause, the court shall weigh the public interest18737
and the need for disclosure against injury to the person who is18738
the subject of the record and to the employee assistance program.18739
Upon granting such an order, the court shall, in determining the18740
extent to which the disclosure of all or any part of any record is 18741
necessary, impose appropriate safeguards against unauthorized18742
disclosure.18743

       (D) Except as authorized by a court order described in18744
division (C)(2)(c) of this section, no record described in18745
division (B) of this section may be used to initiate or18746
substantiate criminal charges against the person who is the18747
subject of the record or to conduct any investigation of such a18748
person.18749

       Sec. 3701.046. The director of health is authorized to make 18750
grants for women's health services from funds appropriated for 18751
that purpose by the general assembly.18752

       None of the funds received through grants for women's health 18753
services shall be used to provide abortion services. None of the 18754
funds received through these grants shall be used for counseling 18755
for or referrals for abortion, except in the case of a medical 18756
emergency. These funds shall be distributed by the director to 18757
programs that the department of health determines will provide 18758
services that are physically and financially separate from 18759
abortion-providing and abortion-promoting activities, and that do 18760
not include counseling for or referrals for abortion, other than 18761
in the case of medical emergency.18762

       These women's health services include and are limited to the 18763
following: pelvic examinations and laboratory testing; breast 18764
examinations and patient education on breast cancer; screening for 18765
cervical cancer; screening and treatment for sexually transmitted 18766
diseases and HIV screening; voluntary choice of contraception, 18767
including abstinence and natural family planning; patient 18768
education and pre-pregnancy counseling on the dangers of smoking, 18769
alcohol, and drug use during pregnancy; education on sexual 18770
coercion and violence in relationships; and prenatal care or 18771
referral for prenatal care. These health care services shall be 18772
provided in a medical clinic setting by persons authorized under 18773
Chapter. 4731 of the Revised Code to practice medicine and surgery 18774
or osteopathic medicine and surgery; authorized under Chapter 18775
4730. of the Revised Code to practice as a physician assistant; 18776
licensed under Chapter 4723. of the Revised Code as a registered 18777
nurse or licensed practical nurse; or licensed under Chapter 4757. 18778
of the Revised Code as a social worker, independent social worker, 18779
professional clinical counselor, or professional counselor.18780

       The director shall adopt rules under Chapter 119. of the 18781
Revised Code specifying reasonable eligibility standards that must 18782
be met to receive the state funding and provide reasonable methods 18783
by which a grantee wishing to be eligible for federal funding may 18784
comply with these requirements for state funding without losing 18785
its eligibility for federal funding.18786

       Each applicant for these funds shall provide sufficient 18787
assurance to the director of all of the following:18788

        (A) The program shall not discriminate in the provision of 18789
services based on an individual's religion, race, national origin, 18790
handicapping condition, age, sex, number of pregnancies, or 18791
marital status;18792

       (B) The program shall provide services without subjecting 18793
individuals to any coercion to accept services or to employ any 18794
particular methods of family planning;18795

       (C) Acceptance of services shall be solely on a voluntary 18796
basis and may not be made a prerequisite to eligibility for, or 18797
receipt of, any other service, assistance from, or participation 18798
in, any other program of the service provider;18799

       (D) Any charges for services provided by the program shall be 18800
based on the patient's ability to pay and priority in the 18801
provision of services shall be given to persons from low-income 18802
families.18803

       In distributing these grant funds, the director shall give 18804
priority to grant requests from local departments of health for 18805
women's health services to be provided directly by personnel of 18806
the local department of health. The director shall issue a single 18807
request for proposals for all grants for women's health services. 18808
The director shall send a notification of this request for 18809
proposals to every local department of health in this state and 18810
shall place a notification on the department's web site. The 18811
director shall allow at least thirty days after issuing this 18812
notification before closing the period to receive applications.18813

       After the closing date for receiving grant applications, the 18814
director shall first consider grant applications from local 18815
departments of health that apply for grants for women's health 18816
services to be provided directly by personnel of the local 18817
department of health. Local departments of health that apply for 18818
grants for women's health services to be provided directly by 18819
personnel of the local department of health need not provide all 18820
the listed women's health services in order to qualify for a 18821
grant. However, in prioritizing awards among local departments of 18822
health that qualify for funding under this paragraph, the director 18823
may consider, among other reasonable factors, the 18824
comprehensiveness of the women's health services to be offered, 18825
provided that no local department of health shall be discriminated 18826
against in the process of awarding these grant funds because the 18827
applicant does not provide contraception.18828

       If funds remain after awarding grants to all local 18829
departments of health that qualify for the priority, the director 18830
may make grants to other applicants. Awards to other applicants 18831
may be made to those applicants that will offer all eight of the 18832
listed women's health services or that will offer all of the 18833
services except contraception. No applicant shall be discriminated 18834
against in the process of awarding these grant funds because the 18835
applicant does not provide contraception.18836

       Sec. 3701.341.  (A) The public health council, pursuant to18837
Chapter 119. and consistent with section 2317.56 of the Revised18838
Code, shall adopt rules relating to abortions and the following18839
subjects:18840

       (1) Post-abortion procedures to protect the health of the18841
pregnant woman;18842

       (2) Reporting forms;18843

       (3) Pathological reports;18844

       (4)(3) Humane disposition of the product of human conception;18845

       (5)(4) Counseling.18846

       (B) The director of health shall implement the rules and18847
shall apply to the court of common pleas for temporary or18848
permanent injunctions restraining a violation or threatened18849
violation of the rules. This action is an additional remedy not18850
dependent on the adequacy of the remedy at law.18851

       Sec. 3701.65. (A) There is hereby created in the state 18852
treasury the "choose life" fund. The fund shall consist of the18853
contributions that are paid to the registrar of motor vehicles by18854
applicants who voluntarily elect to obtain "choose life" license18855
plates pursuant to section 4503.91 of the Revised Code and any 18856
money returned to the fund under division (E)(1)(d) of this 18857
section. All investment earnings of the fund shall be credited to 18858
the fund.18859

       (B)(1) At least annually, the director of health shall 18860
distribute the money in the fund to any private, nonprofit 18861
organization that is eligible to receive funds under this section 18862
and that applies for funding under division (C) of this section.18863

       (2) The director shall distribute the funds based on the 18864
county in which the organization applying for funding is located 18865
and in proportion to the number of "choose life" license plates 18866
issued during the preceding year to vehicles registered in each 18867
county. The director shall distribute funds allocated for a county 18868
to one or more eligible organizations located in contiguous 18869
counties if no eligible organization located within the county 18870
applies for funding. Within each county, eligible organizations 18871
that apply for funding shall share equally in the funds available 18872
for distribution to organizations located within that county.18873

       (C) Any organization seeking funds under this section 18874
annually shall apply for distribution of the funds based on the 18875
county in which the organization is located. An organization may 18876
apply for funding in a contiguous county if it demonstrates that 18877
it provides services for pregnant women residing in that 18878
contiguous county. The director shall develop an application form 18879
and may determine the schedule and procedures that an organization 18880
shall follow when annually applying for funds. The application 18881
shall inform the applicant of the conditions for receiving and 18882
using funds under division (E) of this section. The application 18883
shall require evidence that the organization meets all of the 18884
following requirements:18885

       (1) Is a private, nonprofit organization;18886

       (2) Is committed to counseling pregnant women about the 18887
option of adoption;18888

       (3) Provides services within the state to pregnant women who 18889
are planning to place their children for adoption, including 18890
counseling and meeting the material needs of the women;18891

       (4) Does not charge women for any services received;18892

       (5) Is not involved or associated with any abortion 18893
activities, including counseling for or referrals to abortion 18894
clinics, providing medical abortion-related procedures, or 18895
pro-abortion advertising;18896

       (6) Does not discriminate in its provision of any services on 18897
the basis of race, religion, color, age, marital status, national 18898
origin, handicap, gender, or age.18899

       (D) The director shall not distribute funds to an 18900
organization that does not provide verifiable evidence of the 18901
requirements specified in the application under division (C) of 18902
this section and shall not provide additional funds to any 18903
organization that fails to comply with division (E) of this 18904
section in regard to its previous receipt of funds under this 18905
section.18906

       (E)(1) An organization receiving funds under this section 18907
shall do all of the following:18908

       (a) Use not more than sixty per cent of the funds distributed 18909
to it for the material needs of pregnant women who are planning to 18910
place their children for adoption or for infants awaiting 18911
placement with adoptive parents, including clothing, housing, 18912
medical care, food, utilities, and transportation;18913

       (b) Use not more than forty per cent of the funds distributed 18914
to it for counseling, training, or advertising;18915

       (c) Not use any of the funds distributed to it for 18916
administrative expenses, legal expenses, or capital expenditures;18917

       (d) Annually return to the fund created under division (A) of 18918
this section any unused money that exceeds ten per cent of the 18919
money distributed to the organization.18920

       (2) The organization annually shall submit to the director an 18921
audited financial statement verifying its compliance with division 18922
(E)(1) of this section.18923

       (F) The director, in accordance with Chapter 119. of the 18924
Revised Code, shall adopt rules to implement this section.18925

        It is not the intent of the general assembly that the 18926
department create a new position within the department to 18927
implement and administer this section. It is the intent of the 18928
general assembly that the implementation and administration of 18929
this section be accomplished by existing department personnel.18930

       Sec. 3701.79.  (A) As used in this section:18931

       (1) "Abortion" has the same meaning as in section 2919.11 of 18932
the Revised Code.18933

       (2) "Abortion report" means a form completed pursuant to 18934
division (C) of this section.18935

       (3) "Ambulatory surgical facility" has the same meaning as in 18936
section 3702.30 of the Revised Code.18937

        (4) "Department" means the department of health.18938

       (5) "Hospital" means any building, structure, institution, or 18939
place devoted primarily to the maintenance and operation of 18940
facilities for the diagnosis, treatment, and medical or surgical 18941
care for three or more unrelated individuals suffering from 18942
illness, disease, injury, or deformity, and regularly making 18943
available at least clinical laboratory services, diagnostic x-ray 18944
services, treatment facilities for surgery or obstetrical care, or 18945
other definitive medical treatment. "Hospital" does not include a 18946
"home" as defined in section 3721.01 of the Revised Code.18947

       (6) "Physician's office" means an office or portion of an 18948
office that is used to provide medical or surgical services to the 18949
physician's patients. "Physician's office" does not mean an 18950
ambulatory surgical facility, a hospital, or a hospital emergency 18951
department.18952

       (7) "Postabortion care" means care given after the uterus has 18953
been evacuated by abortion.18954

       (B) The department shall be responsible for collecting and 18955
collating abortion data reported to the department as required by 18956
this section.18957

       (C) The attending physician shall complete an individual 18958
abortion report for each abortion the physician performs upon a 18959
woman. The report shall be confidential and shall not contain the 18960
woman's name. The report shall include, but is not limited to, all 18961
of the following, insofar as the patient makes the data available 18962
that is not within the physician's knowledge:18963

       (1) Patient number;18964

       (2) The name and address of the facility in which the 18965
abortion was performed, and whether the facility is a hospital, 18966
ambulatory surgical facility, physician's office, or other 18967
facility;18968

       (3) The date of the abortion;18969

       (4) All of the following regarding the woman on whom the 18970
abortion was performed:18971

       (a) Zip code of residence;18972

       (b) Age;18973

       (c) Race;18974

       (d) Marital status;18975

       (e) Number of previous pregnancies;18976

       (f) Years of education;18977

       (g) Number of living children;18978

       (h) Number of previously induced abortions;18979

       (i) Date of last induced abortion;18980

       (j) Date of last live birth;18981

       (k) Method of contraception at the time of conception;18982

       (l) Date of the first day of the last menstrual period;18983

       (m) Medical condition at the time of the abortion;18984

       (n) Rh-type;18985

       (o) The number of weeks of gestation at the time of the 18986
abortion.18987

       (5) The type of abortion procedure performed;18988

       (6) Complications by type;18989

       (7) Type of procedure performed after the abortion;18990

       (8) Type of family planning recommended;18991

       (9) Type of additional counseling given;18992

       (10) Signature of attending physician.18993

       (D) The physician who completed the abortion report under 18994
division (C) of this section shall submit the abortion report to 18995
the department within fifteen days after the woman is discharged.18996

       (E) The appropriate vital records report or certificate shall 18997
be made out after the twentieth week of gestation.18998

       (F) A copy of the abortion report shall be made part of the 18999
medical record of the patient of the facility in which the 19000
abortion was performed.19001

       (G) Each hospital shall file monthly and annual reports 19002
listing the total number of women who have undergone a 19003
post-twelve-week-gestation abortion and received postabortion 19004
care. The annual report shall be filed following the conclusion of 19005
the state's fiscal year. Each report shall be filed within thirty 19006
days after the end of the applicable reporting period.19007

       (H) Each case in which a physician treats a post abortion 19008
complication shall be reported on a postabortion complication 19009
form. The report shall be made upon a form prescribed by the 19010
department, shall be signed by the attending physician, and shall 19011
be confidential.19012

       (I)(1) Not later than the first day of October of each year, 19013
the department shall issue an annual report of the abortion data 19014
reported to the department for the previous calendar year as 19015
required by this section. The annual report shall include at least 19016
the following information:19017

       (a) The total number of induced abortions;19018

       (b) The number of abortions performed on Ohio and 19019
out-of-state residents;19020

       (c) The number of abortions performed, sorted by each of the 19021
following:19022

       (i) The age of the woman on whom the abortion was performed, 19023
using the following categories: under fifteen years of age, 19024
fifteen to nineteen years of age, twenty to twenty-four years of 19025
age, twenty-five to twenty-nine years of age, thirty to 19026
thirty-four years of age, thirty-five to thirty-nine years of age, 19027
forty to forty-four years of age, forty-five years of age or 19028
older;19029

       (ii) The race and Hispanic ethnicity of the woman on whom the 19030
abortion was performed;19031

       (iii) The education level of the woman on whom the abortion 19032
was performed, using the following categories or their 19033
equivalents: less than ninth grade, ninth through twelfth grade, 19034
one or more years of college;19035

       (iv) The marital status of the woman on whom the abortion was 19036
performed;19037

       (v) The number of living children of the woman on whom the 19038
abortion was performed, using the following categories: none, one, 19039
or two or more;19040

       (vi) The number of weeks of gestation of the woman at the 19041
time the abortion was performed, using the following categories: 19042
less than nine weeks, nine to twelve weeks, thirteen to nineteen 19043
weeks, or twenty weeks or more;19044

       (vii) The county in which the abortion was performed;19045

       (viii) The type of abortion procedure performed;19046

       (ix) The number of abortions previously performed on the 19047
woman on whom the abortion was performed;19048

       (x) The type of facility in which the abortion was performed;19049

       (xi) For Ohio residents, the county of residence of the woman 19050
on whom the abortion was performed.19051

       (2) The report also shall indicate the number and type of the 19052
abortion complications reported to the department either on the 19053
abortion report required under division (C) of this section or the 19054
postabortion complication report required under division (H) of 19055
this section.19056

       (3) In addition to the annual report required under division 19057
(I)(1) of this section, the department shall make available, on 19058
request, the number of abortions performed by zip code of 19059
residence.19060

       (J) The director of health shall implement this section and 19061
shall apply to the court of common pleas for temporary or 19062
permanent injunctions restraining a violation or threatened 19063
violation of its requirements. This action is an additional remedy 19064
not dependent on the adequacy of the remedy at law.19065

       Sec. 3705.242. (A)(1) The director of health, a person 19066
authorized by the director, a local commissioner of health, or a 19067
local registrar of vital statistics shall charge and collect a fee 19068
of one dollar and fifty cents for each certified copy of a birth 19069
record, each certification of birth, and each copy of a death 19070
record. The fee is in addition to the fee imposed by section 19071
3705.24 or any other section of the Revised Code. A local 19072
commissioner of health or local registrar of vital statistics may 19073
retain an amount of each additional fee collected, not to exceed 19074
three per cent of the amount of the additional fee, to be used for 19075
costs directly related to the collection of the fee and the 19076
forwarding of the fee to the treasurer of state. The additional 19077
fees collected, but not retained, under division (A)(1) of this 19078
section shall be forwarded to the treasurer of state not later 19079
than thirty days following the end of each quarter.19080

       (2) On the filing of a divorce decree under section 3105.10 19081
or a decree of dissolution under section 3105.65 of the Revised 19082
Code, a court of common pleas shall charge and collect a fee of 19083
five dollars and fifty cents. The fee is in addition to any other 19084
court costs or fees. The county clerk of courts may retain an 19085
amount of each additional fee collected, not to exceed three per 19086
cent of the amount of the additional fee, to be used for costs 19087
directly related to the collection of the fee and the forwarding 19088
of the fee to the treasurer of state. The additional fees 19089
collected, but not retained, under division (A)(2) of this section 19090
shall be forwarded to the treasurer of state not later than twenty 19091
days following the end of each month.19092

       (B) The additional fees collected, but not retained, under 19093
this section during each month shall be forwarded not later than 19094
the tenth day of the immediately following month to the treasurer 19095
of state, who shall deposit the fees fowarded under this section19096
in the state treasury to the credit of the family violence 19097
prevention fund, which is hereby created. A person or government 19098
entity that fails to forward the fees in a timely manner, as 19099
determined by the treasurer of state, shall forward to the 19100
treasurer of state, in addition to the fees, a penalty equal to 19101
ten per cent of the fees.19102

       The treasurer of state shall invest the moneys in the fund. 19103
All earnings resulting from investment of the fund shall be 19104
credited to the fund, except that actual administration costs 19105
incurred by the treasurer of state in administering the fund may 19106
be deducted from the earnings resulting from investments. The 19107
amount that may be deducted shall not exceed three per cent of the 19108
total amount of fees credited to the fund in each fiscal year. The 19109
balance of the investment earnings shall be credited to the fund.19110

       (C) The director of public safety shall use money credited to 19111
the fund to provide grants to family violence shelters in Ohio.19112

       Sec. 3734.57.  (A) The following fees are hereby levied on 19113
the transfer or disposal of solid wastes in this state:19114

       (1) One dollar per ton on and after July 1, 2003, through 19115
June 30, 2008, one-half of the proceeds of which shall be 19116
deposited in the state treasury to the credit of the hazardous 19117
waste facility management fund created in section 3734.18 of the 19118
Revised Code and one-half of the proceeds of which shall be 19119
deposited in the state treasury to the credit of the hazardous 19120
waste clean-up fund created in section 3734.28 of the Revised 19121
Code;19122

       (2) An additional one dollar per ton on and after July 1, 19123
2003, through June 30, 2008, the proceeds of which shall be 19124
deposited in the state treasury to the credit of the solid waste 19125
fund, which is hereby created. The environmental protection agency 19126
shall use money in the solid waste fund to pay the costs of 19127
administering and enforcing the laws pertaining to solid wastes, 19128
infectious wastes, and construction and demolition debris, 19129
including, without limitation, ground water evaluations related to 19130
solid wastes, infectious wastes, and construction and demolition 19131
debris, under this chapter and Chapter 3714. of the Revised Code 19132
and any rules adopted under them, providing compliance assistance 19133
to small businesses, and paying a share of the administrative 19134
costs of the environmental protection agency pursuant to section 19135
3745.014 of the Revised Code.19136

        (3) An additional one dollar and fifty cents per ton on and 19137
after July 1, 2005, through June 30, 2008, the proceeds of which 19138
shall be deposited in the state treasury to the credit of the 19139
environmental protection fund created in section 3745.015 of the 19140
Revised Code.19141

       In the case of solid wastes that are taken to a solid waste 19142
transfer facility located in this state prior to being transported 19143
tofor disposal at a solid waste disposal facility for disposal19144
located in this state or outside of this state, the fees levied 19145
under this division shall be collected by the owner or operator of 19146
the transfer facility as a trustee for the state. The amount of 19147
fees required to be collected under this division at such a 19148
transfer facility shall equal the total tonnage of solid wastes 19149
received at the facility multiplied by the fees levied under this 19150
division. In the case of solid wastes that are not taken to a 19151
solid waste transfer facility located in this state prior to being 19152
transported to a solid waste disposal facility, the fees shall be 19153
collected by the owner or operator of the solid waste disposal 19154
facility as a trustee for the state. The amount of fees required 19155
to be collected under this division at such a disposal facility 19156
shall equal the total tonnage of solid wastes received at the 19157
facility that was not previously taken to a solid waste transfer 19158
facility located in this state multiplied by the fees levied under 19159
this division. Fees levied under this division do not apply to 19160
materials separated from a mixed waste stream for recycling by a 19161
generator or materials removed from the solid waste stream through 19162
recycling, as "recycling" is defined in rules adopted under 19163
section 3734.02 of the Revised Code.19164

       The owner or operator of a solid waste transfer facility or 19165
disposal facility, as applicable, shall prepare and file with the 19166
director of environmental protection each month a return 19167
indicating the total tonnage of solid wastes received at the19168
facility during that month and the total amount of the fees 19169
required to be collected under this division during that month. In 19170
addition, the owner or operator of a solid waste disposal facility 19171
shall indicate on the return the total tonnage of solid wastes 19172
received from transfer facilities located in this state during 19173
that month for which the fees were required to be collected by the 19174
transfer facilities. The monthly returns shall be filed on a form 19175
prescribed by the director. Not later than thirty days after the 19176
last day of the month to which a return applies, the owner or 19177
operator shall mail to the director the return for that month 19178
together with the fees required to be collected under this 19179
division during that month as indicated on the return. If the 19180
return is filed and the amount of the fees due is paid in a timely 19181
manner as required in this division, the owner or operator may 19182
retain a discount of three-fourths of one per cent of the total 19183
amount of the fees that are required to be paid as indicated on 19184
the return.19185

        The owner or operator may request an extension of not more 19186
than thirty days for filing the return and remitting the fees,19187
provided that the owner or operator has submitted such a request 19188
in writing to the director together with a detailed description of 19189
why the extension is requested, the director has received the 19190
request not later than the day on which the return is required to 19191
be filed, and the director has approved the request. If the fees 19192
are not remitted within thirty days after the last day of the 19193
month to which the return applies or are not remitted by the last 19194
day of an extension approved by the director, the owner or 19195
operator shall not retain the three-fourths of one per cent 19196
discount and shall pay an additional ten per cent of the amount of 19197
the fees for each month that they are late. For purposes of 19198
calculating the late fee, the first month in which fees are late 19199
begins on the first day after the deadline has passed for timely 19200
submitting the return and fees, and one additional month shall be 19201
counted every thirty days thereafter.19202

       The owner or operator of a solid waste facility may request a 19203
refund or credit of fees levied under this division and remitted 19204
to the director that have not been paid to the owner or operator. 19205
Such a request shall be made only if the fees have not been 19206
collected by the owner or operator, have become a debt that has 19207
become worthless or uncollectable for a period of six months or 19208
more, and may be claimed as a deduction, including a deduction 19209
claimed if the owner or operator keeps accounts on an accrual 19210
basis, under the "Internal Revenue Code of 1954," 68A Stat. 50, 26 19211
U.S.C. 166, as amended, and regulations adopted under it. Prior to 19212
making a request for a refund or credit, an owner or operator 19213
shall make reasonable efforts to collect the applicable fees. A 19214
request for a refund or credit shall not include any costs 19215
resulting from those efforts to collect unpaid fees.19216

       A request for a refund or credit of fees shall be made in 19217
writing, on a form prescribed by the director, and shall be 19218
supported by evidence that may be required in rules adopted by the 19219
director under this chapter. After reviewing the request, and if 19220
the request and evidence submitted with the request indicate that 19221
a refund or credit is warranted, the director shall grant a refund 19222
to the owner or operator or shall permit a credit to be taken by 19223
the owner or operator on a subsequent monthly return submitted by 19224
the owner or operator. The amount of a refund or credit shall not 19225
exceed an amount that is equal to ninety days' worth of fees owed 19226
to an owner or operator by a particular debtor of the owner or 19227
operator. A refund or credit shall not be granted by the director 19228
to an owner or operator more than once in any twelve-month period 19229
for fees owed to the owner or operator by a particular debtor.19230

       If, after receiving a refund or credit from the director, an 19231
owner or operator receives payment of all or part of the fees, the 19232
owner or operator shall remit the fees with the next monthly 19233
return submitted to the director together with a written 19234
explanation of the reason for the submittal.19235

        For purposes of computing the fees levied under this division 19236
or division (B) of this section, any solid waste transfer or 19237
disposal facility that does not use scales as a means of 19238
determining gate receipts shall use a conversion factor of three 19239
cubic yards per ton of solid waste or one cubic yard per ton for 19240
baled waste, as applicable.19241

       The fees levied under this division and divisions (B) and (C)19242
of this section are in addition to all other applicable fees and19243
taxes and shall be paid by the customer to the owner or operator 19244
of a solid waste transfer or disposal facility notwithstanding the 19245
existence of any provision in a contract that the customer may 19246
have with the owner or operator that would not require or allow 19247
such payment.19248

       (B) For the purposes specified in division (G) of this 19249
section, the solid waste management policy committee of a county19250
or joint solid waste management district may levy fees upon the 19251
following activities:19252

       (1) The disposal at a solid waste disposal facility located19253
in the district of solid wastes generated within the district;19254

       (2) The disposal at a solid waste disposal facility within19255
the district of solid wastes generated outside the boundaries of19256
the district, but inside this state;19257

       (3) The disposal at a solid waste disposal facility within19258
the district of solid wastes generated outside the boundaries of19259
this state.19260

        The solid waste management plan of the county or joint19261
district approved under section 3734.521 or 3734.55 of the Revised19262
Code and any amendments to it, or the resolution adopted under19263
this division, as appropriate, shall establish the rates of the19264
fees levied under divisions (B)(1), (2), and (3) of this section,19265
if any, and shall specify whether the fees are levied on the basis19266
of tons or cubic yards as the unit of measurement. A solid waste19267
management district that levies fees under this division on the 19268
basis of cubic yards shall do so in accordance with division (A) 19269
of this section.19270

        The fee levied under division (B)(1) of this section shall be 19271
not less than one dollar per ton nor more than two dollars per 19272
ton, the fee levied under division (B)(2) of this section shall be 19273
not less than two dollars per ton nor more than four dollars per 19274
ton, and the fee levied under division (B)(3) of this section 19275
shall be not more than the fee levied under division (B)(1) of 19276
this section.19277

       Prior to the approval of the solid waste management plan of a 19278
district under section 3734.55 of the Revised Code, the solid19279
waste management policy committee of a district may levy fees19280
under this division by adopting a resolution establishing the19281
proposed amount of the fees. Upon adopting the resolution, the19282
committee shall deliver a copy of the resolution to the board of19283
county commissioners of each county forming the district and to19284
the legislative authority of each municipal corporation and19285
township under the jurisdiction of the district and shall prepare19286
and publish the resolution and a notice of the time and location19287
where a public hearing on the fees will be held. Upon adopting the 19288
resolution, the committee shall deliver written notice of the19289
adoption of the resolution; of the amount of the proposed fees;19290
and of the date, time, and location of the public hearing to the19291
director and to the fifty industrial, commercial, or institutional19292
generators of solid wastes within the district that generate the19293
largest quantities of solid wastes, as determined by the19294
committee, and to their local trade associations. The committee19295
shall make good faith efforts to identify those generators within19296
the district and their local trade associations, but the19297
nonprovision of notice under this division to a particular19298
generator or local trade association does not invalidate the19299
proceedings under this division. The publication shall occur at19300
least thirty days before the hearing. After the hearing, the19301
committee may make such revisions to the proposed fees as it19302
considers appropriate and thereafter, by resolution, shall adopt19303
the revised fee schedule. Upon adopting the revised fee schedule,19304
the committee shall deliver a copy of the resolution doing so to19305
the board of county commissioners of each county forming the19306
district and to the legislative authority of each municipal19307
corporation and township under the jurisdiction of the district.19308
Within sixty days after the delivery of a copy of the resolution19309
adopting the proposed revised fees by the policy committee, each19310
such board and legislative authority, by ordinance or resolution,19311
shall approve or disapprove the revised fees and deliver a copy of19312
the ordinance or resolution to the committee. If any such board or 19313
legislative authority fails to adopt and deliver to the policy19314
committee an ordinance or resolution approving or disapproving the19315
revised fees within sixty days after the policy committee19316
delivered its resolution adopting the proposed revised fees, it19317
shall be conclusively presumed that the board or legislative19318
authority has approved the proposed revised fees. The committee 19319
shall determine if the resolution has been ratified in the same 19320
manner in which it determines if a draft solid waste management 19321
plan has been ratified under division (B) of section 3734.55 of 19322
the Revised Code.19323

       The committee may amend the schedule of fees levied pursuant19324
to a resolution adopted and ratified under this division by 19325
adopting a resolution establishing the proposed amount of the 19326
amended fees. The committee may repeal the fees levied pursuant to 19327
such a resolution by adopting a resolution proposing to repeal 19328
them. Upon adopting such a resolution, the committee shall proceed 19329
to obtain ratification of the resolution in accordance with this 19330
division.19331

       Not later than fourteen days after declaring the new fees to 19332
be ratified or the fees to be repealed under this division, the 19333
committee shall notify by certified mail the owner or operator of 19334
each solid waste disposal facility that is required to collect the19335
fees of the ratification and the amount of the fees or of the 19336
repeal of the fees. Collection of any fees shall commence or 19337
collection of repealed fees shall cease on the first day of the 19338
second month following the month in which notification is sent to 19339
the owner or operator.19340

       Fees levied under this division also may be established, 19341
amended, or repealed by a solid waste management policy committee 19342
through the adoption of a new district solid waste management 19343
plan, the adoption of an amended plan, or the amendment of the 19344
plan or amended plan in accordance with sections 3734.55 and 19345
3734.56 of the Revised Code or the adoption or amendment of a 19346
district plan in connection with a change in district composition 19347
under section 3734.521 of the Revised Code.19348

       Not later than fourteen days after the director issues an19349
order approving a district's solid waste management plan, amended 19350
plan, or amendment to a plan or amended plan that establishes, 19351
amends, or repeals a schedule of fees levied by the district, the 19352
committee shall notify by certified mail the owner or operator of 19353
each solid waste disposal facility that is required to collect the 19354
fees of the approval of the plan or amended plan, or the amendment 19355
to the plan, as appropriate, and the amount of the fees, if any. 19356
In the case of an initial or amended plan approved under section 19357
3734.521 of the Revised Code in connection with a change in 19358
district composition, other than one involving the withdrawal of a 19359
county from a joint district, the committee, within fourteen days19360
after the change takes effect pursuant to division (G) of that19361
section, shall notify by certified mail the owner or operator of19362
each solid waste disposal facility that is required to collect the19363
fees that the change has taken effect and of the amount of the19364
fees, if any. Collection of any fees shall commence or collection 19365
of repealed fees shall cease on the first day of the second month 19366
following the month in which notification is sent to the owner or 19367
operator.19368

       If, in the case of a change in district composition involving19369
the withdrawal of a county from a joint district, the director19370
completes the actions required under division (G)(1) or (3) of19371
section 3734.521 of the Revised Code, as appropriate, forty-five19372
days or more before the beginning of a calendar year, the policy19373
committee of each of the districts resulting from the change that19374
obtained the director's approval of an initial or amended plan in19375
connection with the change, within fourteen days after the19376
director's completion of the required actions, shall notify by19377
certified mail the owner or operator of each solid waste disposal19378
facility that is required to collect the district's fees that the19379
change is to take effect on the first day of January immediately19380
following the issuance of the notice and of the amount of the fees19381
or amended fees levied under divisions (B)(1) to (3) of this19382
section pursuant to the district's initial or amended plan as so19383
approved or, if appropriate, the repeal of the district's fees by 19384
that initial or amended plan. Collection of any fees set forth in19385
such a plan or amended plan shall commence on the first day of19386
January immediately following the issuance of the notice. If such 19387
an initial or amended plan repeals a schedule of fees, collection 19388
of the fees shall cease on that first day of January.19389

       If, in the case of a change in district composition involving19390
the withdrawal of a county from a joint district, the director19391
completes the actions required under division (G)(1) or (3) of19392
section 3734.521 of the Revised Code, as appropriate, less than19393
forty-five days before the beginning of a calendar year, the19394
director, on behalf of each of the districts resulting from the19395
change that obtained the director's approval of an initial or19396
amended plan in connection with the change proceedings, shall19397
notify by certified mail the owner or operator of each solid waste19398
disposal facility that is required to collect the district's fees19399
that the change is to take effect on the first day of January19400
immediately following the mailing of the notice and of the amount19401
of the fees or amended fees levied under divisions (B)(1) to (3)19402
of this section pursuant to the district's initial or amended plan19403
as so approved or, if appropriate, the repeal of the district's 19404
fees by that initial or amended plan. Collection of any fees set 19405
forth in such a plan or amended plan shall commence on the first 19406
day of the second month following the month in which notification 19407
is sent to the owner or operator. If such an initial or amended19408
plan repeals a schedule of fees, collection of the fees shall19409
cease on the first day of the second month following the month in19410
which notification is sent to the owner or operator.19411

        If the schedule of fees that a solid waste management 19412
district is levying under divisions (B)(1) to (3) of this section 19413
is amended or repealed, the fees in effect immediately prior to 19414
the amendment or repeal shall continue to be collected until 19415
collection of the amended fees commences or collection of the 19416
repealed fees ceases, as applicable, as specified in this 19417
division. In the case of a change in district composition, money 19418
so received from the collection of the fees of the former19419
districts shall be divided among the resulting districts in19420
accordance with division (B) of section 343.012 of the Revised19421
Code and the agreements entered into under division (B) of section19422
343.01 of the Revised Code to establish the former and resulting19423
districts and any amendments to those agreements.19424

       For the purposes of the provisions of division (B) of this19425
section establishing the times when newly established or amended19426
fees levied by a district are required to commence and the19427
collection of fees that have been amended or repealed is required19428
to cease, "fees" or "schedule of fees" includes, in addition to19429
fees levied under divisions (B)(1) to (3) of this section, those19430
levied under section 3734.573 or 3734.574 of the Revised Code.19431

       (C) For the purposes of defraying the added costs to a19432
municipal corporation or township of maintaining roads and other19433
public facilities and of providing emergency and other public19434
services, and compensating a municipal corporation or township for19435
reductions in real property tax revenues due to reductions in real19436
property valuations resulting from the location and operation of a19437
solid waste disposal facility within the municipal corporation or19438
township, a municipal corporation or township in which such a19439
solid waste disposal facility is located may levy a fee of not19440
more than twenty-five cents per ton on the disposal of solid19441
wastes at a solid waste disposal facility located within the19442
boundaries of the municipal corporation or township regardless of19443
where the wastes were generated.19444

       The legislative authority of a municipal corporation or19445
township may levy fees under this division by enacting an19446
ordinance or adopting a resolution establishing the amount of the19447
fees. Upon so doing the legislative authority shall mail a19448
certified copy of the ordinance or resolution to the board of19449
county commissioners or directors of the county or joint solid19450
waste management district in which the municipal corporation or19451
township is located or, if a regional solid waste management19452
authority has been formed under section 343.011 of the Revised19453
Code, to the board of trustees of that regional authority, the19454
owner or operator of each solid waste disposal facility in the19455
municipal corporation or township that is required to collect the19456
fee by the ordinance or resolution, and the director of19457
environmental protection. Although the fees levied under this19458
division are levied on the basis of tons as the unit of19459
measurement, the legislative authority, in its ordinance or19460
resolution levying the fees under this division, may direct that19461
the fees be levied on the basis of cubic yards as the unit of19462
measurement based upon a conversion factor of three cubic yards19463
per ton generally or one cubic yard per ton for baled wastes.19464

       Not later than five days after enacting an ordinance or19465
adopting a resolution under this division, the legislative19466
authority shall so notify by certified mail the owner or operator19467
of each solid waste disposal facility that is required to collect19468
the fee. Collection of any fee levied on or after March 24, 1992,19469
shall commence on the first day of the second month following the19470
month in which notification is sent to the owner or operator.19471

       (D)(1) The fees levied under divisions (A), (B), and (C) of19472
this section do not apply to the disposal of solid wastes that:19473

       (a) Are disposed of at a facility owned by the generator of19474
the wastes when the solid waste facility exclusively disposes of19475
solid wastes generated at one or more premises owned by the19476
generator regardless of whether the facility is located on a19477
premises where the wastes are generated;19478

       (b) Are disposed of at facilities that exclusively dispose of 19479
wastes that are generated from the combustion of coal, or from the 19480
combustion of primarily coal in combination with scrap tires, that 19481
is not combined in any way with garbage at one or more premises 19482
owned by the generator.19483

       (2) Except as provided in section 3734.571 of the Revised19484
Code, any fees levied under division (B)(1) of this section apply19485
to solid wastes originating outside the boundaries of a county or19486
joint district that are covered by an agreement for the joint use19487
of solid waste facilities entered into under section 343.02 of the19488
Revised Code by the board of county commissioners or board of19489
directors of the county or joint district where the wastes are19490
generated and disposed of.19491

       (3) When solid wastes, other than solid wastes that consist19492
of scrap tires, are burned in a disposal facility that is an19493
incinerator or energy recovery facility, the fees levied under19494
divisions (A), (B), and (C) of this section shall be levied upon19495
the disposal of the fly ash and bottom ash remaining after burning19496
of the solid wastes and shall be collected by the owner or19497
operator of the sanitary landfill where the ash is disposed of.19498

       (4) When solid wastes are delivered to a solid waste transfer 19499
facility, the fees levied under divisions (B) and (C) of this 19500
section shall be levied upon the disposal of solid wastes 19501
transported off the premises of the transfer facility for disposal 19502
and shall be collected by the owner or operator of the solid waste 19503
disposal facility where the wastes are disposed of.19504

       (5) The fees levied under divisions (A), (B), and (C) of this 19505
section do not apply to sewage sludge that is generated by a waste 19506
water treatment facility holding a national pollutant discharge 19507
elimination system permit and that is disposed of through 19508
incineration, land application, or composting or at another 19509
resource recovery or disposal facility that is not a landfill.19510

       (6) The fees levied under divisions (A), (B), and (C) of this 19511
section do not apply to solid wastes delivered to a solid waste 19512
composting facility for processing. When any unprocessed solid 19513
waste or compost product is transported off the premises of a 19514
composting facility and disposed of at a landfill, the fees levied 19515
under divisions (A), (B), and (C) of this section shall be19516
collected by the owner or operator of the landfill where the19517
unprocessed waste or compost product is disposed of.19518

       (7) When solid wastes that consist of scrap tires are19519
processed at a scrap tire recovery facility, the fees levied under19520
divisions (A), (B), and (C) of this section shall be levied upon19521
the disposal of the fly ash and bottom ash or other solid wastes19522
remaining after the processing of the scrap tires and shall be19523
collected by the owner or operator of the solid waste disposal19524
facility where the ash or other solid wastes are disposed of.19525

       (8) The director of environmental protection may issue an 19526
order exempting from the fees levied under this section solid 19527
wastes, including, but not limited to, scrap tires, that are 19528
generated, transferred, or disposed of as a result of a contract 19529
providing for the expenditure of public funds entered into by the 19530
administrator or regional administrator of the United States 19531
environmental protection agency, the director of environmental 19532
protection, or the director of administrative services on behalf 19533
of the director of environmental protection for the purpose of 19534
remediating conditions at a hazardous waste facility, solid waste 19535
facility, or other location at which the administrator or regional 19536
administrator or the director of environmental protection has 19537
reason to believe that there is a substantial threat to public 19538
health or safety or the environment or that the conditions are 19539
causing or contributing to air or water pollution or soil 19540
contamination. An order issued by the director of environmental 19541
protection under division (D)(8) of this section shall include a 19542
determination that the amount of the fees not received by a solid 19543
waste management district as a result of the order will not 19544
adversely impact the implementation and financing of the 19545
district's approved solid waste management plan and any approved 19546
amendments to the plan. Such an order is a final action of the 19547
director of environmental protection.19548

       (E) The fees levied under divisions (B) and (C) of this19549
section shall be collected by the owner or operator of the solid19550
waste disposal facility where the wastes are disposed of as a19551
trustee for the county or joint district and municipal corporation19552
or township where the wastes are disposed of. Moneys from the fees 19553
levied under division (B) of this section shall be forwarded to 19554
the board of county commissioners or board of directors of the19555
district in accordance with rules adopted under division (H) of19556
this section. Moneys from the fees levied under division (C) of19557
this section shall be forwarded to the treasurer or such other19558
officer of the municipal corporation as, by virtue of the charter,19559
has the duties of the treasurer or to the fiscal officer of the 19560
township, as appropriate, in accordance with those rules.19561

       (F) Moneys received by the treasurer or other officer of the 19562
municipal corporation under division (E) of this section shall be 19563
paid into the general fund of the municipal corporation. Moneys 19564
received by the fiscal officer of the township under that division19565
shall be paid into the general fund of the township. The treasurer 19566
or other officer of the municipal corporation or the township 19567
fiscal officer, as appropriate, shall maintain separate records of 19568
the moneys received from the fees levied under division (C) of 19569
this section.19570

       (G) Moneys received by the board of county commissioners or19571
board of directors under division (E) of this section or section19572
3734.571, 3734.572, 3734.573, or 3734.574 of the Revised Code19573
shall be paid to the county treasurer, or other official acting in19574
a similar capacity under a county charter, in a county district or19575
to the county treasurer or other official designated by the board19576
of directors in a joint district and kept in a separate and19577
distinct fund to the credit of the district. If a regional solid19578
waste management authority has been formed under section 343.01119579
of the Revised Code, moneys received by the board of trustees of19580
that regional authority under division (E) of this section shall19581
be kept by the board in a separate and distinct fund to the credit19582
of the district. Moneys in the special fund of the county or joint 19583
district arising from the fees levied under division (B) of this 19584
section and the fee levied under division (A) of section 3734.573 19585
of the Revised Code shall be expended by the board of county 19586
commissioners or directors of the district in accordance with the 19587
district's solid waste management plan or amended plan approved 19588
under section 3734.521, 3734.55, or 3734.56 of the Revised Code 19589
exclusively for the following purposes:19590

       (1) Preparation of the solid waste management plan of the19591
district under section 3734.54 of the Revised Code, monitoring19592
implementation of the plan, and conducting the periodic review and19593
amendment of the plan required by section 3734.56 of the Revised19594
Code by the solid waste management policy committee;19595

       (2) Implementation of the approved solid waste management19596
plan or amended plan of the district, including, without19597
limitation, the development and implementation of solid waste19598
recycling or reduction programs;19599

       (3) Providing financial assistance to boards of health within 19600
the district, if solid waste facilities are located within the 19601
district, for enforcement of this chapter and rules, orders, and 19602
terms and conditions of permits, licenses, and variances adopted 19603
or issued under it, other than the hazardous waste provisions of 19604
this chapter and rules adopted and orders and terms and conditions 19605
of permits issued under those provisions;19606

       (4) Providing financial assistance to each county within the19607
district to defray the added costs of maintaining roads and other19608
public facilities and of providing emergency and other public19609
services resulting from the location and operation of a solid19610
waste facility within the county under the district's approved19611
solid waste management plan or amended plan;19612

       (5) Pursuant to contracts entered into with boards of health19613
within the district, if solid waste facilities contained in the19614
district's approved plan or amended plan are located within the19615
district, for paying the costs incurred by those boards of health19616
for collecting and analyzing samples from public or private water19617
wells on lands adjacent to those facilities;19618

       (6) Developing and implementing a program for the inspection19619
of solid wastes generated outside the boundaries of this state19620
that are disposed of at solid waste facilities included in the19621
district's approved solid waste management plan or amended plan;19622

       (7) Providing financial assistance to boards of health within 19623
the district for the enforcement of section 3734.03 of the Revised 19624
Code or to local law enforcement agencies having jurisdiction 19625
within the district for enforcing anti-littering laws and 19626
ordinances;19627

       (8) Providing financial assistance to boards of health of19628
health districts within the district that are on the approved list19629
under section 3734.08 of the Revised Code to defray the costs to19630
the health districts for the participation of their employees19631
responsible for enforcement of the solid waste provisions of this19632
chapter and rules adopted and orders and terms and conditions of19633
permits, licenses, and variances issued under those provisions in19634
the training and certification program as required by rules19635
adopted under division (L) of section 3734.02 of the Revised Code;19636

       (9) Providing financial assistance to individual municipal19637
corporations and townships within the district to defray their19638
added costs of maintaining roads and other public facilities and19639
of providing emergency and other public services resulting from19640
the location and operation within their boundaries of a19641
composting, energy or resource recovery, incineration, or19642
recycling facility that either is owned by the district or is19643
furnishing solid waste management facility or recycling services19644
to the district pursuant to a contract or agreement with the board19645
of county commissioners or directors of the district;19646

       (10) Payment of any expenses that are agreed to, awarded, or19647
ordered to be paid under section 3734.35 of the Revised Code and19648
of any administrative costs incurred pursuant to that section. In19649
the case of a joint solid waste management district, if the board19650
of county commissioners of one of the counties in the district is19651
negotiating on behalf of affected communities, as defined in that19652
section, in that county, the board shall obtain the approval of19653
the board of directors of the district in order to expend moneys19654
for administrative costs incurred.19655

       Prior to the approval of the district's solid waste19656
management plan under section 3734.55 of the Revised Code, moneys19657
in the special fund of the district arising from the fees shall be19658
expended for those purposes in the manner prescribed by the solid19659
waste management policy committee by resolution.19660

       Notwithstanding division (G)(6) of this section as it existed19661
prior to October 29, 1993, or any provision in a district's solid19662
waste management plan prepared in accordance with division19663
(B)(2)(e) of section 3734.53 of the Revised Code as it existed19664
prior to that date, any moneys arising from the fees levied under19665
division (B)(3) of this section prior to January 1, 1994, may be19666
expended for any of the purposes authorized in divisions (G)(1) to19667
(10) of this section.19668

       (H) The director shall adopt rules in accordance with Chapter 19669
119. of the Revised Code prescribing procedures for collecting and 19670
forwarding the fees levied under divisions (B) and (C) of this 19671
section to the boards of county commissioners or directors of 19672
county or joint solid waste management districts and to the 19673
treasurers or other officers of municipal corporations and the 19674
fiscal officers of townships. The rules also shall prescribe the19675
dates for forwarding the fees to the boards and officials and may19676
prescribe any other requirements the director considers necessary19677
or appropriate to implement and administer divisions (A), (B), and19678
(C) of this section.19679

       Sec. 3735.67.  (A) The owner of real property located in a19680
community reinvestment area and eligible for exemption from 19681
taxation under a resolution adopted pursuant to section 3735.66 of 19682
the Revised Code may file an application for an exemption from 19683
real property taxation of a percentage of the assessed valuation 19684
of a new structure or remodeling, completed after the effective 19685
date of the resolution adopted pursuant to section 3735.66 of the 19686
Revised Code, with the housing officer designated pursuant to 19687
section 3735.66 of the Revised Code for the community reinvestment 19688
area in which the property is located. If any part of the new 19689
structure or remodeling that would be exempted is of real property 19690
to be used for commercial or industrial purposes, the legislative 19691
authority and the owner of the property shall enter into a written 19692
agreement pursuant to section 3735.671 of the Revised Code prior 19693
to commencement of construction or remodeling; if such an 19694
agreement is subject to approval by the board of education of the 19695
school district within the territory of which the property is or 19696
will be located, the agreement shall not be formally approved by 19697
the legislative authority until the board of education approves 19698
the agreement in the manner prescribed by that section.19699

       (B) The housing officer shall verify the construction of the 19700
new structure or the cost of the remodeling and the facts asserted 19701
in the application. The housing officer shall determine whether 19702
the construction or the cost of the remodeling meets the19703
requirements for an exemption under this section. In cases 19704
involving a structure of historical or architectural significance, 19705
the housing officer shall not determine whether the remodeling 19706
meets the requirements for a tax exemption unless the 19707
appropriateness of the remodeling has been certified, in writing, 19708
by the society, association, agency, or legislative authority that 19709
has designated the structure or by any organization or person 19710
authorized, in writing, by such society, association, agency, or 19711
legislative authority to certify the appropriateness of the 19712
remodeling.19713

       (C) If the construction or remodeling meets the requirements 19714
for exemption, the housing officer shall forward the application 19715
to the county auditor with a certification as to the division of 19716
this section under which the exemption is granted, and the period 19717
and percentage of the exemption as determined by the legislative19718
authority pursuant to that division. If the construction or 19719
remodeling is of commercial or industrial property and the 19720
legislative authority is not required to certify a copy of a 19721
resolution under section 3735.671 of the Revised Code, the housing 19722
officer shall comply with the notice requirements prescribed under 19723
section 5709.83 of the Revised Code, unless the board has adopted 19724
a resolution under that section waiving its right to receive such 19725
a notice.19726

       (D) TheExcept as provided in division (F) of this section, 19727
the tax exemption shall first apply in the year the construction 19728
or remodeling would first be taxable but for this section. In the 19729
case of remodeling that qualifies for exemption, a percentage, not 19730
to exceed one hundred per cent, of the amount by which the 19731
remodeling increased the assessed value of the structure shall be 19732
exempted from real property taxation. In the case of construction19733
of a structure that qualifies for exemption, a percentage, not to 19734
exceed one hundred per cent, of the assessed value of the 19735
structure shall be exempted from real property taxation. In either 19736
case, the percentage shall be the percentage set forth in the 19737
agreement if the structure or remodeling is to be used for 19738
commercial or industrial purposes, or the percentage set forth in19739
the resolution describing the community reinvestment area if the 19740
structure or remodeling is to be used for residential purposes.19741

       The construction of new structures and the remodeling of19742
existing structures are hereby declared to be a public purpose for 19743
which exemptions from real property taxation may be granted for 19744
the following periods:19745

       (1) For every dwelling containing not more than two family19746
units located within the same community reinvestment area and upon 19747
which the cost of remodeling is at least two thousand five hundred 19748
dollars, a period to be determined by the legislative authority 19749
adopting the resolution describing the community reinvestment area19750
where the dwelling is located, but not exceeding ten years;19751

       (2) For every dwelling containing more than two units and19752
commercial or industrial properties, located within the same19753
community reinvestment area, upon which the cost of remodeling is 19754
at least five thousand dollars, a period to be determined by the 19755
legislative authority adopting the resolution, but not exceeding 19756
twelve years;19757

       (3) ForExcept as provided in division (F) of this section, 19758
for construction of every dwelling, and commercial or industrial 19759
structure located within the same community reinvestment area, a 19760
period to be determined by the legislative authority adopting the 19761
resolution, but not exceeding fifteen years.19762

       (E) Any person, board, or officer authorized by section 19763
5715.19 of the Revised Code to file complaints with the county 19764
board of revision may file a complaint with the housing officer 19765
challenging the continued exemption of any property granted an 19766
exemption under this section. A complaint against exemption shall 19767
be filed prior to the thirty-first day of December of the tax year 19768
for which taxation of the property is requested. The housing 19769
officer shall determine whether the property continues to meet the 19770
requirements for exemption and shall certify the housing officer's 19771
findings to the complainant. If the housing officer determines 19772
that the property does not meet the requirements for exemption, 19773
the housing officer shall notify the county auditor, who shall 19774
correct the tax list and duplicate accordingly.19775

       (F) The owner of a dwelling constructed in a community 19776
reinvestment area may file an application for an exemption after 19777
the year the construction first became subject to taxation. The 19778
application shall be processed in accordance with the procedures 19779
prescribed under this section and shall be granted if the 19780
construction that is the subject of the application otherwise 19781
meets the requirements for an exemption under this section. If 19782
approved, the exemption sought in the application first applies in 19783
the year the application is filed. An exemption approved pursuant 19784
to this division continues only for those years remaining in the 19785
period described in division (D)(3) of this section. No exemption 19786
may be claimed for any year in that period that precedes the year 19787
in which the application is filed.19788

       Sec. 3745.114.  (A) A person that applies for a section 401 19789
water quality certification under Chapter 6111. of the Revised 19790
Code and rules adopted under it shall pay an application fee of 19791
two hundred dollars at the time of application plus any of the 19792
following fees, as applicable:19793

       (1) If the water resource to be impacted is a wetland, a 19794
review fee of five hundred dollars per acre of wetland to be 19795
impacted;19796

       (2) If the water resource to be impacted is a stream one of 19797
the following fees, as applicable:19798

       (a) For an ephemeral stream, a review fee of five dollars per 19799
linear foot of stream to be impacted, or two hundred dollars, 19800
whichever is greater;19801

       (b) For an intermittent stream, a review fee of ten dollars 19802
per linear foot of stream to be impacted, or two hundred dollars, 19803
whichever is greater;19804

       (c) For a perennial stream, a review fee of fifteen dollars 19805
per linear foot of stream to be impacted, or two hundred dollars, 19806
whichever is greater.19807

       (3) If the water resource to be impacted is a lake, a review 19808
fee of three dollars per cubic yard of dredged or fill material to 19809
be moved.19810

       (B) One-half of all applicable review fees levied under this 19811
section shall be due at the time of application for a section 401 19812
water quality certification. The remainder of the fees shall be 19813
paid upon the final disposition of the application for a section 19814
401 water quality certification. The total fee to be paid under 19815
this section shall not exceed twenty-five thousand dollars per 19816
application. However, if the applicant is a county, township, or 19817
municipal corporation in this state, the total fee to be paid 19818
shall not exceed five thousand dollars per application.19819

       (C) All money collected under this section shall be 19820
transmitted to the treasurer of state for deposit into the state 19821
treasury to the credit of the surface water protection fund 19822
created in section 6111.038 of the Revised Code.19823

       (D) The fees established under this section do not apply to 19824
any state agency as defined in section 119.01 of the Revised Code 19825
or to the United States army corps of engineers.19826

       (E) The fees established under this section do not apply to 19827
projects that are authorized by the environmental protection 19828
agency's general certifications of nationwide permits or general 19829
permits issued by the United States army corps of engineers. As 19830
used in this division, "general permit" and "nationwide permit" 19831
have the same meanings as in rules adopted under Chapter 6111. of 19832
the Revised Code.19833

       (F) Coal mining and reclamation operations that are 19834
authorized under Chapter 1513. of the Revised Code are exempt from 19835
the fees established under this secitonsection for one year after 19836
the effective date of this secitonthe effective date of this 19837
amendment. 19838

       (G) As used in this section:19839

       (1) "Ephemeral stream" means a stream that flows only in 19840
direct response to precipitation in the immediate watershed or in 19841
response to the melting of a cover of snow and ice and that has 19842
channel bottom that is always above the local water table.19843

       (2) "Intermittent stream" means a stream that is below the 19844
local water table and flows for at least a part of each year and 19845
that obtains its flow from both surface runoff and ground water 19846
discharge.19847

       (3) "Perennial stream" means a stream or a part of a stream 19848
that flows continuously during all of the calendar year as a 19849
result of ground water discharge or surface water runoff. 19850
"Perennial stream" does not include an intermittent stream or an 19851
ephemeral stream.19852

       Sec. 3905.43.  No person, firm, association, partnership, 19853
company, or corporation shall publish or distribute or receive and 19854
print for publication or distribution any advertising matter in 19855
which insurance business is solicited, unless such advertiser has 19856
complied with the laws of this state regulating the business of 19857
insurance, and a certificate of such compliance is issued by the 19858
superintendent of insurance.19859

       Sec. 4109.01.  As used in this chapter:19860

       (A) "Employ" means to permit or suffer to work.19861

       (B) "Employer" means the state, its political subdivisions,19862
and every person who employs any individual.19863

       (C) "Enforcement official" means the director of commerce or19864
the director's authorized representative, the superintendent of19865
public instruction or the superintendent's authorized19866
representative, any school attendance officer, any probation19867
officer, the director of health or the director of health's19868
authorized representative, and any representative of a local19869
department of health.19870

       (D) "Minor" means any person less than eighteen years of age.19871

       (E) "Seasonal amusement or recreational establishment" means 19872
both of the following:19873

        (1) An amusement or recreational establishment that does not 19874
operate for more than seven months in any calendar year;19875

        (2) An amusement or recreational establishment whose average 19876
receipts for any six months during the preceding calendar year 19877
were not more than thirty-three and one-third per cent of its 19878
average receipts for the other six months of that calendar year.19879

       Sec. 4109.02.  (A) Except as provided in division (B) of this 19880
section or in section 4109.06 of the Revised Code, no minor of 19881
compulsory school age shall be employed by any employer unless the 19882
minor presents to the employer a proper age and schooling19883
certificate as a condition of employment.19884

       A valid certificate constitutes conclusive evidence of the19885
age of the minor and of the employer's right to employ the minor19886
in occupations not denied by law to minors of that age under19887
section 4109.06 of the Revised Code or rules adopted under that19888
section.19889

       (B) The following minorsMinors aged sixteen or seventeen are 19890
not required to provide an age and schooling certificate as a19891
condition of employment:19892

       (1) Those whoif they are to be employed during summer 19893
vacation months after the last day of the school term in the 19894
spring and before the first day of the school term in the fall, in19895
nonagricultural and nonhazardous employment as defined by the19896
"Fair Labor Standards Act of 1938," 52 Stat. 1060, 29 U.S.C.A.19897
201, and similar state statutes, or in other employment not19898
prohibited to minors age sixteen or seventeen by law;19899

       (2) Unless required by the superintendent of schools of the19900
school district where the minor resides or by the chief19901
administrative officer of the nonpublic or community school the19902
child attends, those who are to be employed not more than two19903
months before the last day of the school term in the spring and19904
not more than two months after the first day of the school term in19905
the fall by a seasonal amusement or recreational establishment, on19906
the condition that the following are satisfied:19907

       (a) For the period prior to Memorial day and after Labor day19908
while school is in session, they are to be employed only for hours19909
that occur between the end of the school day on Friday and eleven19910
p.m. on Sunday.19911

       (b) For the period from Memorial day until the last day of19912
the school term in the spring and from the first day of the school19913
term in the fall until Labor day, they are to be employed only for19914
hours that occur between the end of the school day and nine p.m.19915
on Monday through Thursday and only for hours that occur between19916
the end of the school day on Friday and eleven p.m. on Sunday.19917

       (C) To be hired for the type of employment described in19918
division (B) of this section, minors shall provide the employer19919
with the following:19920

       (1) Evidence of proof of age in the same manner as proof of19921
age is provided the superintendent of schools or chief19922
administrative officer under division (A)(3) of section 3331.02 of19923
the Revised Code;19924

       (2) A statement signed by the minor's parent or guardian19925
consenting to the proposed employment. For the purposes of this19926
section, in the absence of a parent or guardian, a person over19927
eighteen years of age with whom the minor resides may sign the19928
statement.19929

       (3) An age and schooling certificate if one is required under 19930
division (B)(2) of this section by the superintendent of schools 19931
of the school district where the minor resides or by the chief 19932
administrative officer of the nonpublic or community school the 19933
child attends.19934

       (D) As used in this section:19935

       (1) "Labor day" and "Memorial day" have the same meanings as19936
provided for those days in section 1.14 of the Revised Code.19937

       (2) "Seasonal amusement or recreational establishment" means19938
both of the following:19939

       (a) An amusement or recreational establishment that does not19940
operate for more than seven months in any calendar year;19941

       (b) An amusement or recreational establishment whose average19942
receipts for any six months during the preceding calendar year19943
were not more than thirty-three and one-third per cent of its19944
average receipts for the other six months of that calendar year.19945

       Sec. 4109.06.  (A) This chapter does not apply to the 19946
following:19947

       (1) Minors who are students working on any properly guarded19948
machines in the manual training department of any school when the19949
work is performed under the personal supervision of an instructor;19950

       (2) Students participating in a vocational program approved19951
by the Ohio department of education;19952

       (3) A minor participating in a play, pageant, or concert19953
produced by an outdoor historical drama corporation, a19954
professional traveling theatrical production, a professional19955
concert tour, or a personal appearance tour as a professional19956
motion picture star, or as an actor or performer in motion19957
pictures or in radio or television productions in accordance with19958
the rules adopted pursuant to division (A) of section 4109.05 of19959
the Revised Code;19960

       (4) The participation, without remuneration of a minor and 19961
with the consent of a parent or guardian, in a performance given 19962
by a church, school, or academy, or at a concert or entertainment19963
given solely for charitable purposes, or by a charitable or19964
religious institution;19965

       (5) Minors who are employed by their parents in occupations 19966
other than occupations prohibited by rule adopted under this 19967
chapter;19968

       (6) Minors engaged in the delivery of newspapers to the19969
consumer;19970

       (7) Minors who have received a high school diploma or a19971
certificate of attendance from an accredited secondary school or a19972
certificate of high school equivalence;19973

       (8) Minors who are currently heads of households or are19974
parents contributing to the support of their children;19975

       (9) Minors engaged in lawn mowing, snow shoveling, and other19976
related employment;19977

       (10) Minors employed in agricultural employment in connection 19978
with farms operated by their parents, grandparents, or guardians 19979
where they are members of the guardians' household. Minors are not 19980
exempt from this chapter if they reside in agricultural labor 19981
camps as defined in section 3733.41 of the Revised Code;19982

       (11) Students participating in a program to serve as precinct 19983
officers as authorized by section 3501.22 of the Revised Code.19984

       (B) Sections 4109.02, 4109.08, 4109.09, and 4109.11 of the19985
Revised Code do not apply to the following:19986

       (1) Minors who work in a sheltered workshop operated by a19987
county board of mental retardation;19988

       (2) Minors performing services for a nonprofit organization19989
where the minor receives no compensation, except for any expenses19990
incurred by the minor or except for meals provided to the minor;19991

       (3) Minors who are employed in agricultural employment and 19992
who do not reside in agricultural labor camps.19993

       (C) Division (D) of section 4109.07 of the Revised Code does19994
not apply to minors who have their employment hours established as19995
follows:19996

       (1) A minor adjudicated to be an unruly child or delinquent19997
child who, as a result of the adjudication, is placed on probation19998
may either file a petition in the juvenile court in whose19999
jurisdiction the minor resides, or apply to the superintendent or20000
to the chief administrative officer who issued the minor's age and20001
schooling certificate pursuant to section 3331.01 of the Revised20002
Code, alleging the restrictions on the hours of employment20003
described in division (D) of section 4109.07 of the Revised Code20004
will cause a substantial hardship or are not in the minor's best20005
interests. Upon receipt of a petition or application, the court,20006
the superintendent, or the chief administrative officer, as20007
appropriate, shall consult with the person required to supervise20008
the minor on probation. If after that consultation, the court, the20009
superintendent, or the chief administrative officer finds the20010
minor has failed to show the restrictions will result in a20011
substantial hardship or that the restrictions are not in the20012
minor's best interests, the court, the superintendent, or the20013
chief administrative officer shall uphold the restrictions. If20014
after that consultation, the court, the superintendent, or the20015
chief administrative officer finds the minor has shown the20016
restricted hours will cause a substantial hardship or are not in20017
the minor's best interests, the court, the superintendent, or the20018
chief administrative officer shall establish differing hours of20019
employment for the minor and notify the minor and the minor's20020
employer of those hours, which shall be binding in lieu of the20021
restrictions on the hours of employment described in division (D)20022
of section 4109.07 of the Revised Code.20023

       (2) Any minor to whom division (C)(1) of this section does20024
not apply may either file a petition in the juvenile court in20025
whose jurisdiction the person resides, or apply to the20026
superintendent or to the chief administrative officer who issued20027
the minor's age and schooling certificate pursuant to section20028
3331.01 of the Revised Code, alleging the restrictions on the 20029
hours of employment described in division (D) of section 4109.07 20030
of the Revised Code will cause a substantial hardship or are not 20031
in the minor's best interests.20032

       If, as a result of a petition or application, the court, the20033
superintendent, or the chief administrative officer, as20034
appropriate, finds the minor has failed to show such restrictions20035
will result in a substantial hardship or that the restrictions are20036
not in the minor's best interests, the court, the superintendent,20037
or the chief administrative officer shall uphold the restrictions.20038
If the court, the superintendent, or the chief administrative 20039
officer finds the minor has shown the restricted hours will cause 20040
a substantial hardship or are not in the minor's best interests, 20041
the court, the superintendent, or the chief administrative officer 20042
shall establish the hours of employment for the minor and shall 20043
notify the minor and the minor's employer of those hours.20044

       (D) Section 4109.03, divisions (A) and (C) of section 20045
4109.02, and division (B) of section 4109.08 of the Revised Code 20046
do not apply to minors who are sixteen or seventeen years of age 20047
and who are employed at a seasonal amusement or recreational 20048
establishment.20049

       (E) As used in this section, "certificate of high school20050
equivalence" means a statement issued by the state board of20051
education or an equivalent agency of another state that the holder 20052
of the statement has achieved the equivalent of a high school20053
education as measured by scores obtained on the tests of general20054
educational development published by the American council on20055
education.20056

       Sec. 4117.01.  As used in this chapter:20057

       (A) "Person," in addition to those included in division (C)20058
of section 1.59 of the Revised Code, includes employee20059
organizations, public employees, and public employers.20060

       (B) "Public employer" means the state or any political20061
subdivision of the state located entirely within the state,20062
including, without limitation, any municipal corporation with a20063
population of at least five thousand according to the most recent20064
federal decennial census; county; township with a population of at20065
least five thousand in the unincorporated area of the township20066
according to the most recent federal decennial census; school20067
district; governing authority of a community school established20068
under Chapter 3314. of the Revised Code; state institution of20069
higher learning; public or special district; state agency,20070
authority, commission, or board; or other branch of public20071
employment.20072

       (C) "Public employee" means any person holding a position by20073
appointment or employment in the service of a public employer,20074
including any person working pursuant to a contract between a20075
public employer and a private employer and over whom the national20076
labor relations board has declined jurisdiction on the basis that20077
the involved employees are employees of a public employer, except:20078

       (1) Persons holding elective office;20079

       (2) Employees of the general assembly and employees of any20080
other legislative body of the public employer whose principal20081
duties are directly related to the legislative functions of the20082
body;20083

       (3) Employees on the staff of the governor or the chief20084
executive of the public employer whose principal duties are20085
directly related to the performance of the executive functions of20086
the governor or the chief executive;20087

       (4) Persons who are members of the Ohio organized militia,20088
while training or performing duty under section 5919.29 or 5923.1220089
of the Revised Code;20090

       (5) Employees of the state employment relations board;20091

       (6) Confidential employees;20092

       (7) Management level employees;20093

       (8) Employees and officers of the courts, assistants to the20094
attorney general, assistant prosecuting attorneys, and employees20095
of the clerks of courts who perform a judicial function;20096

       (9) Employees of a public official who act in a fiduciary20097
capacity, appointed pursuant to section 124.11 of the Revised20098
Code;20099

       (10) Supervisors;20100

       (11) Students whose primary purpose is educational training,20101
including graduate assistants or associates, residents, interns,20102
or other students working as part-time public employees less than20103
fifty per cent of the normal year in the employee's bargaining20104
unit;20105

       (12) Employees of county boards of election;20106

       (13) Seasonal and casual employees as determined by the state 20107
employment relations board;20108

       (14) Part-time faculty members of an institution of higher20109
education;20110

       (15) Employees of the state personnel board of review;20111

       (16) Participants in a work activity, developmental activity, 20112
or alternative work activity under sections 5107.40 to 5107.69 of 20113
the Revised Code who perform a service for a public employer that 20114
the public employer needs but is not performed by an employee of 20115
the public employer if the participant is not engaged in paid 20116
employment or subsidized employment pursuant to the activity;20117

       (17) Employees included in the career professional service of 20118
the department of transportation under section 5501.20 of the20119
Revised Code;20120

       (18) Employees who must be licensed to practice law in this20121
state to perform their duties as employees.20122

       (D) "Employee organization" means any labor or bona fide20123
organization in which public employees participate and that exists20124
for the purpose, in whole or in part, of dealing with public20125
employers concerning grievances, labor disputes, wages, hours,20126
terms, and other conditions of employment.20127

       (E) "Exclusive representative" means the employee20128
organization certified or recognized as an exclusive20129
representative under section 4117.05 of the Revised Code.20130

       (F) "Supervisor" means any individual who has authority, in20131
the interest of the public employer, to hire, transfer, suspend,20132
lay off, recall, promote, discharge, assign, reward, or discipline20133
other public employees; to responsibly direct them; to adjust20134
their grievances; or to effectively recommend such action, if the20135
exercise of that authority is not of a merely routine or clerical20136
nature, but requires the use of independent judgment, provided20137
that:20138

       (1) Employees of school districts who are department20139
chairpersons or consulting teachers shall not be deemed20140
supervisors;20141

       (2) With respect to members of a police or fire department,20142
no person shall be deemed a supervisor except the chief of the20143
department or those individuals who, in the absence of the chief,20144
are authorized to exercise the authority and perform the duties of20145
the chief of the department. Where prior to June 1, 1982, a public 20146
employer pursuant to a judicial decision, rendered in litigation 20147
to which the public employer was a party, has declined to engage 20148
in collective bargaining with members of a police or fire 20149
department on the basis that those members are supervisors, those 20150
members of a police or fire department do not have the rights 20151
specified in this chapter for the purposes of future collective 20152
bargaining. The state employment relations board shall decide all 20153
disputes concerning the application of division (F)(2) of this 20154
section.20155

       (3) With respect to faculty members of a state institution of 20156
higher education, heads of departments or divisions are20157
supervisors; however, no other faculty member or group of faculty20158
members is a supervisor solely because the faculty member or group20159
of faculty members participate in decisions with respect to20160
courses, curriculum, personnel, or other matters of academic20161
policy;20162

       (4) No teacher as defined in section 3319.09 of the Revised20163
Code shall be designated as a supervisor or a management level20164
employee unless the teacher is employed under a contract governed20165
by section 3319.01, 3319.011, or 3319.02 of the Revised Code and20166
is assigned to a position for which a license deemed to be for20167
administrators under state board rules is required pursuant to20168
section 3319.22 of the Revised Code.20169

       (G) "To bargain collectively" means to perform the mutual20170
obligation of the public employer, by its representatives, and the20171
representatives of its employees to negotiate in good faith at20172
reasonable times and places with respect to wages, hours, terms,20173
and other conditions of employment and the continuation,20174
modification, or deletion of an existing provision of a collective20175
bargaining agreement, with the intention of reaching an agreement,20176
or to resolve questions arising under the agreement. "To bargain20177
collectively" includes executing a written contract incorporating20178
the terms of any agreement reached. The obligation to bargain20179
collectively does not mean that either party is compelled to agree20180
to a proposal nor does it require the making of a concession.20181

       (H) "Strike" means continuous concerted action in failing to20182
report to duty; willful absence from one's position; or stoppage20183
of work in whole from the full, faithful, and proper performance20184
of the duties of employment, for the purpose of inducing,20185
influencing, or coercing a change in wages, hours, terms, and20186
other conditions of employment. "Strike" does not include a20187
stoppage of work by employees in good faith because of dangerous20188
or unhealthful working conditions at the place of employment that20189
are abnormal to the place of employment.20190

       (I) "Unauthorized strike" includes, but is not limited to,20191
concerted action during the term or extended term of a collective20192
bargaining agreement or during the pendency of the settlement20193
procedures set forth in section 4117.14 of the Revised Code in20194
failing to report to duty; willful absence from one's position;20195
stoppage of work; slowdown, or abstinence in whole or in part from20196
the full, faithful, and proper performance of the duties of20197
employment for the purpose of inducing, influencing, or coercing a20198
change in wages, hours, terms, and other conditions of employment.20199
"Unauthorized strike" includes any such action, absence, stoppage,20200
slowdown, or abstinence when done partially or intermittently,20201
whether during or after the expiration of the term or extended20202
term of a collective bargaining agreement or during or after the20203
pendency of the settlement procedures set forth in section 4117.1420204
of the Revised Code.20205

       (J) "Professional employee" means any employee engaged in20206
work that is predominantly intellectual, involving the consistent20207
exercise of discretion and judgment in its performance and20208
requiring knowledge of an advanced type in a field of science or20209
learning customarily acquired by a prolonged course in an20210
institution of higher learning or a hospital, as distinguished20211
from a general academic education or from an apprenticeship; or an20212
employee who has completed the courses of specialized intellectual20213
instruction and is performing related work under the supervision20214
of a professional person to become qualified as a professional20215
employee.20216

       (K) "Confidential employee" means any employee who works in20217
the personnel offices of a public employer and deals with20218
information to be used by the public employer in collective20219
bargaining; or any employee who works in a close continuing20220
relationship with public officers or representatives directly20221
participating in collective bargaining on behalf of the employer.20222

       (L) "Management level employee" means an individual who20223
formulates policy on behalf of the public employer, who20224
responsibly directs the implementation of policy, or who may20225
reasonably be required on behalf of the public employer to assist20226
in the preparation for the conduct of collective negotiations,20227
administer collectively negotiated agreements, or have a major20228
role in personnel administration. Assistant superintendents,20229
principals, and assistant principals whose employment is governed20230
by section 3319.02 of the Revised Code are management level20231
employees. With respect to members of a faculty of a state20232
institution of higher education, no person is a management level20233
employee because of the person's involvement in the formulation or20234
implementation of academic or institution policy.20235

       (M) "Wages" means hourly rates of pay, salaries, or other20236
forms of compensation for services rendered.20237

       (N) "Member of a police department" means a person who is in20238
the employ of a police department of a municipal corporation as a20239
full-time regular police officer as the result of an appointment20240
from a duly established civil service eligibility list or under20241
section 737.15 or 737.16 of the Revised Code, a full-time deputy20242
sheriff appointed under section 311.04 of the Revised Code, a20243
township constable appointed under section 509.01 of the Revised20244
Code, or a member of a township police district police department20245
appointed under section 505.49 of the Revised Code.20246

       (O) "Members of the state highway patrol" means highway20247
patrol troopers and radio operators appointed under section20248
5503.01 of the Revised Code.20249

       (P) "Member of a fire department" means a person who is in20250
the employ of a fire department of a municipal corporation or a20251
township as a fire cadet, full-time regular firefighter, or20252
promoted rank as the result of an appointment from a duly20253
established civil service eligibility list or under section20254
505.38, 709.012, or 737.22 of the Revised Code.20255

       (Q) "Day" means calendar day.20256

       Sec. 4303.207. (A) As used in this section:20257

        (1) "Nonprofit organization" means any unincorporated 20258
association or nonprofit corporation that is not formed for the 20259
pecuniary gain or profit of, and whose net earnings or any part of 20260
whose net earnings is not distributable to, its members, trustees, 20261
directors, officers, or other private persons.20262

        (2) "Qualified golf event" means a golf tournament or other 20263
golf competition event that meets all of the following 20264
requirements:20265

        (a) It is hosted by the nonprofit organization to which an 20266
F-7 permit is issued.20267

        (b) It is sanctioned by a recognized national golf 20268
organization.20269

        (c) It includes the sale of food for consumption on the 20270
premises for which an F-7 permit is issued.20271

        (d) Contributions to charity are made from the proceeds of 20272
the event that equal in the aggregate at least two hundred 20273
thousand dollars.20274

        (3) "Recognized national golf organization" means any of the 20275
following:20276

        (a) The United States golf association;20277

        (b) The professional golf association of America (PGA);20278

        (c) The PGA tour, including the champions tour and the 20279
nationwide tour;20280

        (d) The LPGA tour;20281

        (e) The successors of any organization listed in divisions 20282
(A)(3)(a) to (d) of this section.20283

        (B) An F-7 permit may be issued to a nonprofit organization 20284
to sell beer, wine, mixed beverages, and spirituous liquor by the 20285
individual drink at a qualified golf event being held on premises 20286
located in a political subdivision or part of a political 20287
subdivision where the sale of beer, wine, mixed beverages, and 20288
spirituous liquor is otherwise permitted by law on that day, if 20289
both of the following requirements are met:20290

        (1) The superintendent of liquor control is satisfied that 20291
the organization is a nonprofit organization. For this purpose, 20292
the superintendent may accept as proof a sworn statement by the 20293
president or other chief executive officer of the applicant 20294
organization.20295

        (2) The superintendent is satisfied that the event for which 20296
the F-7 permit is sought to be issued is a qualified golf event. 20297
For this purpose, the superintendent may accept as proof a sworn 20298
statement by the president or other chief executive officer of the 20299
applicant organization.20300

        (C) The premises for which the F-7 permit is issued shall 20301
meet all of the following requirements:20302

        (1) Be owned or leased by the nonprofit organization to which 20303
the F-7 permit issued;20304

        (2) Be limited to areas in which the qualified golf event is 20305
conducted and to other areas that are contiguous to those areas in 20306
which the qualified golf event is conducted, which areas are 20307
specifically designated for food and beverage consumption and 20308
hospitality for the qualified golf event;20309

        (3) Be clearly defined;20310

        (4) Be sufficiently restricted to allow proper supervision of 20311
use of the permit by state and local law enforcement personnel.20312

       (D) A nonprofit organization to which an F-7 permit is issued 20313
shall be held responsible for any conduct that violates the laws 20314
pertaining to the sale of beer, wine, mixed beverages, or 20315
spirituous liquor.20316

        (E) The division of liquor control shall prepare and make 20317
available an F-7 permit application form and may require 20318
applicants for the permit to provide information that, in addition 20319
to the information required by this section, is necessary for the 20320
administration of this section.20321

        (F) An F-7 permit shall be effective for a period not to 20322
exceed eight consecutive days. The division of liquor control 20323
shall not issue more than two F-7 permits per calendar year to the 20324
same nonprofit organization. The fee for an F-7 permit is four 20325
hundred fifty dollars.20326

       Sec. 4303.29.  (A) No permit, other than an H permit, shall20327
be issued to a firm or partnership unless all the members of the20328
firm or partnership are citizens of the United States and a20329
majority have resided in this state for one year prior to20330
application for the permit. No permit, other than an H permit,20331
shall be issued to an individual who is not a citizen of the20332
United States who has resided in this state for at least one year20333
prior to application for the permit. No permit, other than an E or 20334
H permit, shall be issued to any corporation organized under the 20335
laws of any country, territory, or state other than this state20336
until it has furnished the division of liquor control with20337
evidence that it has complied with the laws of this state relating20338
to the transaction of business in this state.20339

       The division may refuse to issue any permit to or refuse to20340
renew any permit of any person convicted of any felony that is20341
reasonably related to the person's fitness to operate a liquor20342
permit business in this state. No holder of a permit shall sell,20343
assign, transfer, or pledge the permit without the written consent 20344
of the division.20345

       (B)(1) No more than one of each type of C or D permit shall20346
be issued to any one person, firm, or corporation in any county20347
having a population of less than twenty-five thousand, and no more20348
than one of each type of C or D permit shall be issued to any one20349
person, firm, or corporation for any additional twenty-five20350
thousand or major fraction thereof in any county having a greater20351
population than twenty-five thousand, provided that, in the case20352
of D-3, D-3a, D-4, and D-5 permits, no more than one permit shall20353
be issued to any one person, firm, or corporation in any county20354
having a population of less than fifty thousand, and no more than20355
one such permit shall be issued to any one person, firm, or20356
corporation for any additional fifty thousand or major fraction20357
thereof in any county having a greater population than fifty20358
thousand.20359

       (2) No D-3 permit shall be issued to any club unless the club 20360
has been continuously engaged in the activity specified in section 20361
4303.15 of the Revised Code, as a qualification for that class of 20362
permit, for two years at the time the permit is issued.20363

       (3)(a) Subject to division (B)(3)(b) of this section, upon20364
application by properly qualified persons, one C-1 and C-2 permit20365
shall be issued for each one thousand population or part of that20366
population, and one D-1 and D-2 permit shall be issued for each20367
two thousand population or part of that population, in each20368
municipal corporation and in the unincorporated area of each20369
township.20370

       Subject to division (B)(3)(b) of this section, not more than20371
one D-3, D-4, or D-5 permit shall be issued for each two thousand20372
population or part of that population in any municipal corporation 20373
and in the unincorporated area of any township, except that, in 20374
any city of a population of fifty-five thousand or more, one D-3 20375
permit may be issued for each fifteen hundred population or part 20376
of that population.20377

       (b)(i) Division (B)(3)(a) of this section does not prohibit 20378
the transfer of location or the transfer of ownership and location 20379
of a C-1, C-2, D-1, D-2, D-3, or D-5 permit from a municipal 20380
corporation or the unincorporated area of a township in which the 20381
number of permits of that class exceeds the number of such permits 20382
authorized to be issued under division (B)(3)(a) of this section 20383
to an economic development project located in another municipal 20384
corporation or the unincorporated area of another township in 20385
which no additional permits of that class may be issued to the 20386
applicant under division (B)(3)(a) of this section, but the 20387
transfer of location or transfer of ownership and location of the 20388
permit may occur only if the applicant notifies the municipal 20389
corporation or township to which the location of the permit will 20390
be transferred regarding the transfer and that municipal 20391
corporation or township acknowledges in writing to the division of 20392
liquor control, at the time the application for the transfer of 20393
location or transfer of ownership and location of the permit is 20394
filed, that the transfer will be to an economic development 20395
project. This acknowledgment by the municipal corporation or 20396
township does not prohibit it from requesting a hearing under 20397
section 4303.26 of the Revised Code. The applicant is eligible to 20398
apply for and receive the transfer of location of the permit under 20399
division (B)(3)(b) of this section if all permits of that class 20400
that may be issued under division (B)(3)(a) of this section in the 20401
applicable municipal corporation or unincorporated area of the 20402
township have already been issued or if the number of applications 20403
filed for permits of that class in that municipal corporation or 20404
the unincorporated area of that township exceed the number of 20405
permits of that class that may be issued there under division 20406
(B)(3)(a) of this section.20407

       A permit transferred under division (B)(3)(b) of this section20408
may be subsequently transferred to a different owner at the same20409
location, or to the same owner or a different owner at a different20410
location in the same municipal corporation or in the20411
unincorporated area of the same township, as long as the same or20412
new location meets the economic development project criteria set20413
forth in this section.20414

       (ii) Factors that shall be used to determine the designation20415
of an economic development project include, but are not limited20416
to, architectural certification of the plans and the cost of the20417
project, the number of jobs that will be created by the project,20418
projected earnings of the project, projected tax revenues for the20419
political subdivisions in which the project will be located, and20420
the amount of financial investment in the project. The20421
superintendent of liquor control shall determine whether the20422
existing or proposed business that is seeking a permit described20423
in division (B)(3)(b) of this section qualifies as an economic20424
development project and, if the superintendent determines that it20425
so qualifies, shall designate the business as an economic20426
development project.20427

       (4) Nothing in this section shall be construed to restrict20428
the issuance of a permit to a municipal corporation for use at a20429
municipally owned airport at which commercial airline companies20430
operate regularly scheduled flights on which space is available to20431
the public. A municipal corporation applying for a permit for such 20432
a municipally owned airport is exempt, in regard to that20433
application, from the population restrictions contained in this20434
section and from population quota restrictions contained in any20435
rule of the liquor control commission. A municipal corporation20436
applying for a D-1, D-2, D-3, D-4, or D-5 permit for such a20437
municipally owned airport is subject to section 4303.31 of the20438
Revised Code.20439

       (5) Nothing in this section shall be construed to prohibit20440
the issuance of a D permit to the board of trustees of a soldiers'20441
memorial for a premises located at a soldiers' memorial20442
established pursuant to Chapter 345. of the Revised Code. An20443
application for a D permit by the board for those premises is20444
exempt from the population restrictions contained in this section20445
and from the population quota restrictions contained in any rule20446
of the liquor control commission. The location of a D permit20447
issued to the board for those premises shall not be transferred. A 20448
board of trustees of a soldiers' memorial applying for a D-1, D-2, 20449
D-3, D-4, or D-5 permit for the soldiers' memorial is subject to 20450
section 4303.31 of the Revised Code.20451

       (6) Nothing in this section shall be construed to restrict20452
the issuance of a permit for a premises located at a golf course20453
owned by a municipal corporation, township, or county, owned by a20454
park district created under Chapter 1545. of the Revised Code, or20455
owned by the state. The location of such a permit issued on or20456
after September 26, 1984, for a premises located at such a golf20457
course shall not be transferred. Any application for such a permit 20458
is exempt from the population quota restrictions contained in this 20459
section and from the population quota restrictions contained in 20460
any rule of the liquor control commission. A municipal 20461
corporation, township, county, park district, or state agency 20462
applying for a D-1, D-2, D-3, D-4, or D-5 permit for such a golf 20463
course is subject to section 4303.31 of the Revised Code.20464

       (7) As used in division (B)(7) of this section, "fair" has20465
the same meaning as in section 991.01 of the Revised Code,; "state20466
fairgrounds" means the property that is held by the state for the20467
purpose of conducting fairs, expositions, and exhibits and that is20468
maintained and managed by the Ohio expositions commission under20469
section 991.03 of the Revised Code, and; "capitol square" has the20470
same meaning as in section 105.41 of the Revised Code; and "Ohio 20471
judicial center" means the site of the Ohio supreme court and its 20472
grounds.20473

       Nothing in this section shall be construed to restrict the20474
issuance of one or more D permits to one or more applicants for20475
all or a part of either the state fairgrounds or, capitol square, 20476
or the Ohio judicial center. An application for a D permit for the 20477
state fairgrounds or, capitol square, or the Ohio judicial center20478
is exempt from the population quota restrictions contained in this 20479
section and from the population quota restrictions contained in 20480
any rule of the liquor control commission. The location of a D 20481
permit issued for the state fairgrounds or, capitol square, or the 20482
Ohio judicial center shall not be transferred. An applicant for a20483
D-1, D-2, D-3, or D-5 permit for the state fairgrounds is not20484
subject to section 4303.31 of the Revised Code.20485

       Pursuant to section 1711.09 of the Revised Code, the holder20486
of a D permit issued for the state fairgrounds shall not deal in20487
spirituous liquor at the state fairgrounds during, or for one week20488
before or for three days after, any fair held at the state20489
fairgrounds.20490

       (8) Nothing in this section shall be construed to prohibit20491
the issuance of a D permit for a premises located at a zoological20492
park at which sales have been approved in an election held under20493
former section 4301.356 of the Revised Code. An application for a20494
D permit for such a premises is exempt from the population20495
restrictions contained in this section, from the population quota20496
restrictions contained in any rule of the liquor control20497
commission, and from section 4303.31 of the Revised Code. The20498
location of a D permit issued for a premises at such a zoological20499
park shall not be transferred, and no quota or other restrictions20500
shall be placed on the number of D permits that may be issued for20501
a premises at such a zoological park.20502

       (C)(1) No D-3, D-4, D-5, or D-5a permit shall be issued in20503
any election precinct in any municipal corporation or in any20504
election precinct in the unincorporated area of any township, in20505
which at the November, 1933, election a majority of the electors20506
voting thereon in the municipal corporation or in the20507
unincorporated area of the township voted against the repeal of20508
Section 9 of Article XV, Ohio Constitution, unless the sale of20509
spirituous liquor by the glass is authorized by a majority vote of20510
the electors voting on the question in the precinct at an election20511
held pursuant to this section or by a majority vote of the20512
electors of the precinct voting on question (C) at a special local20513
option election held in the precinct pursuant to section 4301.3520514
of the Revised Code. Upon the request of an elector, the board of20515
elections of the county that encompasses the precinct shall20516
furnish the elector with a copy of the instructions prepared by20517
the secretary of state under division (P) of section 3501.05 of20518
the Revised Code and, within fifteen days after the request, a20519
certificate of the number of signatures required for a valid20520
petition under this section.20521

       Upon the petition of thirty-five per cent of the total number20522
of voters voting in any such precinct for the office of governor20523
at the preceding general election, filed with the board of20524
elections of the county in which such precinct is located not20525
later than seventy-five days before a general election, the board20526
shall prepare ballots and hold an election at such general20527
election upon the question of allowing spirituous liquor to be20528
sold by the glass in such precinct. The ballots shall be approved20529
in form by the secretary of state. The results of the election20530
shall be certified by the board to the secretary of state, who20531
shall certify the results to the division.20532

       (2) No holder of a class D-3 permit issued for a boat or20533
vessel shall sell spirituous liquor in any precinct, in which the20534
election provided for in this section may be held, unless the sale20535
of spirituous liquor by the drink has been authorized by vote of20536
the electors as provided in this section or in section 4301.35 of20537
the Revised Code.20538

       (D) Any holder of a C or D permit whose permit premises were20539
purchased in 1986 or 1987 by the state of Ohio or any state agency20540
for highway purposes shall be issued the same permit at another20541
location notwithstanding any quota restrictions contained in this20542
chapter or in any rule of the liquor control commission.20543

       Sec. 4503.105. (A) A motor vehicle renting dealer may charge 20544
each vehicle renter a separate vehicle license fee to recover the 20545
dealer's cost related to the annual vehicle registration, license 20546
plates, and title fees imposed upon vehicles in the dealer's fleet 20547
under Title XLV of the Revised Code. Any dealer who separately 20548
charges a vehicle license fee shall do all of the following:20549

        (1) Make a good faith estimate of the average per day per 20550
vehicle portion of the dealer's total annual registration, license 20551
plates, and title fees paid in this state for its rental fleet 20552
during the calendar year;20553

        (2) Separately itemize and charge the vehicle license fee in 20554
the rental agreement between the dealer and a renter, and 20555
specifically describe the vehicle license fee in the rental 20556
agreement as the estimated average per day per vehicle portion of 20557
the dealer's total annual registration, license plates, and title 20558
fees;20559

        (3) In any advertisement made in this state that describes 20560
vehicle rental rates for vehicles available for rent in this 20561
state, include a statement that the renter is required to pay the 20562
vehicle license fee and disclose the maximum daily charge for the 20563
vehicle license fee.20564

        (B) Any dealer who separately charges a vehicle license fee 20565
shall not charge, collect, or retain any amount in excess of the 20566
actual average per day per vehicle portion of the dealer's total 20567
annual registration, license plates, and title fees paid in this 20568
state for its rental fleet during the calendar year. If a dealer 20569
recovers the dealer's actual costs related to the annual vehicle 20570
registration, license plates, and title fees, the dealer shall 20571
cease to itemize and charge such costs in any rental agreement 20572
during that calendar year.20573

        (C) As used in this section, "motor vehicle renting dealer" 20574
has the same meaning as in section 4549.65 of the Revised Code.20575

       Sec. 4731.22.  (A) The state medical board, by an affirmative 20576
vote of not fewer than six of its members, may revoke or may20577
refuse to grant a certificate to a person found by the board to20578
have committed fraud during the administration of the examination 20579
for a certificate to practice or to have committed fraud, 20580
misrepresentation, or deception in applying for or securing any 20581
certificate to practice or certificate of registration issued by 20582
the board.20583

       (B) The board, by an affirmative vote of not fewer than six20584
members, shall, to the extent permitted by law, limit, revoke, or20585
suspend an individual's certificate to practice, refuse to20586
register an individual, refuse to reinstate a certificate, or20587
reprimand or place on probation the holder of a certificate for20588
one or more of the following reasons:20589

       (1) Permitting one's name or one's certificate to practice or20590
certificate of registration to be used by a person, group, or20591
corporation when the individual concerned is not actually20592
directing the treatment given;20593

       (2) Failure to maintain minimal standards applicable to the20594
selection or administration of drugs, or failure to employ20595
acceptable scientific methods in the selection of drugs or other20596
modalities for treatment of disease;20597

       (3) Selling, giving away, personally furnishing, prescribing, 20598
or administering drugs for other than legal and legitimate 20599
therapeutic purposes or a plea of guilty to, a judicial finding of 20600
guilt of, or a judicial finding of eligibility for intervention in20601
lieu of conviction of, a violation of any federal or state law 20602
regulating the possession, distribution, or use of any drug;20603

       (4) Willfully betraying a professional confidence.20604

       For purposes of this division, "willfully betraying a20605
professional confidence" does not include providing any20606
information, documents, or reports to a child fatality review20607
board under sections 307.621 to 307.629 of the Revised Code and20608
does not include the making of a report of an employee's use of a20609
drug of abuse, or a report of a condition of an employee other20610
than one involving the use of a drug of abuse, to the employer of20611
the employee as described in division (B) of section 2305.33 of20612
the Revised Code. Nothing in this division affects the immunity20613
from civil liability conferred by that section upon a physician20614
who makes either type of report in accordance with division (B) of20615
that section. As used in this division, "employee," "employer,"20616
and "physician" have the same meanings as in section 2305.33 of20617
the Revised Code.20618

       (5) Making a false, fraudulent, deceptive, or misleading20619
statement in the solicitation of or advertising for patients; in20620
relation to the practice of medicine and surgery, osteopathic20621
medicine and surgery, podiatric medicine and surgery, or a limited 20622
branch of medicine; or in securing or attempting to secure any 20623
certificate to practice or certificate of registration issued by 20624
the board.20625

       As used in this division, "false, fraudulent, deceptive, or20626
misleading statement" means a statement that includes a20627
misrepresentation of fact, is likely to mislead or deceive because20628
of a failure to disclose material facts, is intended or is likely20629
to create false or unjustified expectations of favorable results,20630
or includes representations or implications that in reasonable20631
probability will cause an ordinarily prudent person to20632
misunderstand or be deceived.20633

       (6) A departure from, or the failure to conform to, minimal20634
standards of care of similar practitioners under the same or20635
similar circumstances, whether or not actual injury to a patient20636
is established;20637

       (7) Representing, with the purpose of obtaining compensation20638
or other advantage as personal gain or for any other person, that20639
an incurable disease or injury, or other incurable condition, can20640
be permanently cured;20641

       (8) The obtaining of, or attempting to obtain, money or20642
anything of value by fraudulent misrepresentations in the course20643
of practice;20644

       (9) A plea of guilty to, a judicial finding of guilt of, or a 20645
judicial finding of eligibility for intervention in lieu of20646
conviction for, a felony;20647

       (10) Commission of an act that constitutes a felony in this20648
state, regardless of the jurisdiction in which the act was20649
committed;20650

       (11) A plea of guilty to, a judicial finding of guilt of, or20651
a judicial finding of eligibility for intervention in lieu of20652
conviction for, a misdemeanor committed in the course of practice;20653

       (12) Commission of an act in the course of practice that20654
constitutes a misdemeanor in this state, regardless of the20655
jurisdiction in which the act was committed;20656

       (13) A plea of guilty to, a judicial finding of guilt of, or20657
a judicial finding of eligibility for intervention in lieu of20658
conviction for, a misdemeanor involving moral turpitude;20659

       (14) Commission of an act involving moral turpitude that20660
constitutes a misdemeanor in this state, regardless of the20661
jurisdiction in which the act was committed;20662

       (15) Violation of the conditions of limitation placed by the20663
board upon a certificate to practice;20664

       (16) Failure to pay license renewal fees specified in this20665
chapter;20666

       (17) Except as authorized in section 4731.31 of the Revised20667
Code, engaging in the division of fees for referral of patients,20668
or the receiving of a thing of value in return for a specific20669
referral of a patient to utilize a particular service or business;20670

       (18) Subject to section 4731.226 of the Revised Code,20671
violation of any provision of a code of ethics of the American20672
medical association, the American osteopathic association, the20673
American podiatric medical association, or any other national20674
professional organizations that the board specifies by rule. The20675
state medical board shall obtain and keep on file current copies20676
of the codes of ethics of the various national professional20677
organizations. The individual whose certificate is being suspended 20678
or revoked shall not be found to have violated any provision of a 20679
code of ethics of an organization not appropriate to the20680
individual's profession.20681

       For purposes of this division, a "provision of a code of20682
ethics of a national professional organization" does not include20683
any provision that would preclude the making of a report by a20684
physician of an employee's use of a drug of abuse, or of a20685
condition of an employee other than one involving the use of a20686
drug of abuse, to the employer of the employee as described in20687
division (B) of section 2305.33 of the Revised Code. Nothing in20688
this division affects the immunity from civil liability conferred20689
by that section upon a physician who makes either type of report20690
in accordance with division (B) of that section. As used in this20691
division, "employee," "employer," and "physician" have the same20692
meanings as in section 2305.33 of the Revised Code.20693

       (19) Inability to practice according to acceptable and20694
prevailing standards of care by reason of mental illness or20695
physical illness, including, but not limited to, physical20696
deterioration that adversely affects cognitive, motor, or20697
perceptive skills.20698

       In enforcing this division, the board, upon a showing of a20699
possible violation, may compel any individual authorized to20700
practice by this chapter or who has submitted an application20701
pursuant to this chapter to submit to a mental examination,20702
physical examination, including an HIV test, or both a mental and20703
a physical examination. The expense of the examination is the20704
responsibility of the individual compelled to be examined. Failure20705
to submit to a mental or physical examination or consent to an HIV20706
test ordered by the board constitutes an admission of the20707
allegations against the individual unless the failure is due to20708
circumstances beyond the individual's control, and a default and20709
final order may be entered without the taking of testimony or20710
presentation of evidence. If the board finds an individual unable20711
to practice because of the reasons set forth in this division, the20712
board shall require the individual to submit to care, counseling,20713
or treatment by physicians approved or designated by the board, as20714
a condition for initial, continued, reinstated, or renewed20715
authority to practice. An individual affected under this division20716
shall be afforded an opportunity to demonstrate to the board the20717
ability to resume practice in compliance with acceptable and20718
prevailing standards under the provisions of the individual's20719
certificate. For the purpose of this division, any individual who20720
applies for or receives a certificate to practice under this20721
chapter accepts the privilege of practicing in this state and, by20722
so doing, shall be deemed to have given consent to submit to a20723
mental or physical examination when directed to do so in writing20724
by the board, and to have waived all objections to the20725
admissibility of testimony or examination reports that constitute20726
a privileged communication.20727

       (20) Except when civil penalties are imposed under section20728
4731.225 or 4731.281 of the Revised Code, and subject to section20729
4731.226 of the Revised Code, violating or attempting to violate,20730
directly or indirectly, or assisting in or abetting the violation20731
of, or conspiring to violate, any provisions of this chapter or20732
any rule promulgated by the board.20733

       This division does not apply to a violation or attempted20734
violation of, assisting in or abetting the violation of, or a20735
conspiracy to violate, any provision of this chapter or any rule20736
adopted by the board that would preclude the making of a report by20737
a physician of an employee's use of a drug of abuse, or of a20738
condition of an employee other than one involving the use of a20739
drug of abuse, to the employer of the employee as described in20740
division (B) of section 2305.33 of the Revised Code. Nothing in20741
this division affects the immunity from civil liability conferred20742
by that section upon a physician who makes either type of report20743
in accordance with division (B) of that section. As used in this20744
division, "employee," "employer," and "physician" have the same20745
meanings as in section 2305.33 of the Revised Code.20746

       (21) The violation of section 3701.79 of the Revised Code or20747
of any abortion rule adopted by the public health council pursuant 20748
to section 3701.341 of the Revised Code;20749

       (22) Any of the following actions taken by the agency20750
responsible for regulating the practice of medicine and surgery,20751
osteopathic medicine and surgery, podiatric medicine and surgery,20752
or the limited branches of medicine in another jurisdiction, for20753
any reason other than the nonpayment of fees: the limitation,20754
revocation, or suspension of an individual's license to practice;20755
acceptance of an individual's license surrender; denial of a20756
license; refusal to renew or reinstate a license; imposition of20757
probation; or issuance of an order of censure or other reprimand;20758

       (23) The violation of section 2919.12 of the Revised Code or20759
the performance or inducement of an abortion upon a pregnant woman20760
with actual knowledge that the conditions specified in division20761
(B) of section 2317.56 of the Revised Code have not been satisfied20762
or with a heedless indifference as to whether those conditions20763
have been satisfied, unless an affirmative defense as specified in20764
division (H)(2) of that section would apply in a civil action20765
authorized by division (H)(1) of that section;20766

       (24) The revocation, suspension, restriction, reduction, or20767
termination of clinical privileges by the United States department20768
of defense or department of veterans affairs or the termination or20769
suspension of a certificate of registration to prescribe drugs by20770
the drug enforcement administration of the United States20771
department of justice;20772

       (25) Termination or suspension from participation in the20773
medicare or medicaid programs by the department of health and20774
human services or other responsible agency for any act or acts20775
that also would constitute a violation of division (B)(2), (3),20776
(6), (8), or (19) of this section;20777

       (26) Impairment of ability to practice according to20778
acceptable and prevailing standards of care because of habitual or20779
excessive use or abuse of drugs, alcohol, or other substances that20780
impair ability to practice.20781

       For the purposes of this division, any individual authorized20782
to practice by this chapter accepts the privilege of practicing in20783
this state subject to supervision by the board. By filing an20784
application for or holding a certificate to practice under this20785
chapter, an individual shall be deemed to have given consent to20786
submit to a mental or physical examination when ordered to do so20787
by the board in writing, and to have waived all objections to the20788
admissibility of testimony or examination reports that constitute20789
privileged communications.20790

       If it has reason to believe that any individual authorized to20791
practice by this chapter or any applicant for certification to20792
practice suffers such impairment, the board may compel the20793
individual to submit to a mental or physical examination, or both.20794
The expense of the examination is the responsibility of the20795
individual compelled to be examined. Any mental or physical20796
examination required under this division shall be undertaken by a20797
treatment provider or physician who is qualified to conduct the20798
examination and who is chosen by the board.20799

       Failure to submit to a mental or physical examination ordered20800
by the board constitutes an admission of the allegations against20801
the individual unless the failure is due to circumstances beyond20802
the individual's control, and a default and final order may be20803
entered without the taking of testimony or presentation of20804
evidence. If the board determines that the individual's ability to 20805
practice is impaired, the board shall suspend the individual's20806
certificate or deny the individual's application and shall require20807
the individual, as a condition for initial, continued, reinstated,20808
or renewed certification to practice, to submit to treatment.20809

       Before being eligible to apply for reinstatement of a20810
certificate suspended under this division, the impaired20811
practitioner shall demonstrate to the board the ability to resume20812
practice in compliance with acceptable and prevailing standards of20813
care under the provisions of the practitioner's certificate. The20814
demonstration shall include, but shall not be limited to, the20815
following:20816

       (a) Certification from a treatment provider approved under20817
section 4731.25 of the Revised Code that the individual has20818
successfully completed any required inpatient treatment;20819

       (b) Evidence of continuing full compliance with an aftercare20820
contract or consent agreement;20821

       (c) Two written reports indicating that the individual's20822
ability to practice has been assessed and that the individual has20823
been found capable of practicing according to acceptable and20824
prevailing standards of care. The reports shall be made by20825
individuals or providers approved by the board for making the20826
assessments and shall describe the basis for their determination.20827

       The board may reinstate a certificate suspended under this20828
division after that demonstration and after the individual has20829
entered into a written consent agreement.20830

       When the impaired practitioner resumes practice, the board20831
shall require continued monitoring of the individual. The20832
monitoring shall include, but not be limited to, compliance with20833
the written consent agreement entered into before reinstatement or20834
with conditions imposed by board order after a hearing, and, upon20835
termination of the consent agreement, submission to the board for20836
at least two years of annual written progress reports made under20837
penalty of perjury stating whether the individual has maintained20838
sobriety.20839

       (27) A second or subsequent violation of section 4731.66 or20840
4731.69 of the Revised Code;20841

       (28) Except as provided in division (N) of this section:20842

       (a) Waiving the payment of all or any part of a deductible or 20843
copayment that a patient, pursuant to a health insurance or health 20844
care policy, contract, or plan that covers the individual's20845
services, otherwise would be required to pay if the waiver is used20846
as an enticement to a patient or group of patients to receive20847
health care services from that individual;20848

       (b) Advertising that the individual will waive the payment of 20849
all or any part of a deductible or copayment that a patient,20850
pursuant to a health insurance or health care policy, contract, or20851
plan that covers the individual's services, otherwise would be20852
required to pay.20853

       (29) Failure to use universal blood and body fluid20854
precautions established by rules adopted under section 4731.051 of20855
the Revised Code;20856

       (30) Failure to provide notice to, and receive acknowledgment 20857
of the notice from, a patient when required by section 4731.143 of 20858
the Revised Code prior to providing nonemergency professional 20859
services, or failure to maintain that notice in the patient's 20860
file;20861

       (31) Failure of a physician supervising a physician assistant 20862
to maintain supervision in accordance with the requirements of 20863
Chapter 4730. of the Revised Code and the rules adopted under that 20864
chapter;20865

       (32) Failure of a physician or podiatrist to enter into a20866
standard care arrangement with a clinical nurse specialist,20867
certified nurse-midwife, or certified nurse practitioner with whom20868
the physician or podiatrist is in collaboration pursuant to20869
section 4731.27 of the Revised Code or failure to fulfill the20870
responsibilities of collaboration after entering into a standard20871
care arrangement;20872

       (33) Failure to comply with the terms of a consult agreement20873
entered into with a pharmacist pursuant to section 4729.39 of the20874
Revised Code;20875

       (34) Failure to cooperate in an investigation conducted by20876
the board under division (F) of this section, including failure to20877
comply with a subpoena or order issued by the board or failure to20878
answer truthfully a question presented by the board at a20879
deposition or in written interrogatories, except that failure to20880
cooperate with an investigation shall not constitute grounds for20881
discipline under this section if a court of competent jurisdiction20882
has issued an order that either quashes a subpoena or permits the20883
individual to withhold the testimony or evidence in issue;20884

       (35) Failure to supervise an acupuncturist in accordance with20885
Chapter 4762. of the Revised Code and the board's rules for20886
supervision of an acupuncturist;20887

       (36) Failure to supervise an anesthesiologist assistant in20888
accordance with Chapter 4760. of the Revised Code and the board's20889
rules for supervision of an anesthesiologist assistant;20890

       (37) Assisting suicide as defined in section 3795.01 of the20891
Revised Code.20892

       (C) Disciplinary actions taken by the board under divisions20893
(A) and (B) of this section shall be taken pursuant to an20894
adjudication under Chapter 119. of the Revised Code, except that20895
in lieu of an adjudication, the board may enter into a consent20896
agreement with an individual to resolve an allegation of a20897
violation of this chapter or any rule adopted under it. A consent20898
agreement, when ratified by an affirmative vote of not fewer than20899
six members of the board, shall constitute the findings and order20900
of the board with respect to the matter addressed in the20901
agreement. If the board refuses to ratify a consent agreement, the 20902
admissions and findings contained in the consent agreement shall 20903
be of no force or effect.20904

       If the board takes disciplinary action against an individual20905
under division (B) of this section for a second or subsequent plea20906
of guilty to, or judicial finding of guilt of, a violation of20907
section 2919.123 of the Revised Code, the disciplinary action20908
shall consist of a suspension of the individual's certificate to20909
practice for a period of at least one year or, if determined20910
appropriate by the board, a more serious sanction involving the20911
individual's certificate to practice. Any consent agreement20912
entered into under this division with an individual that pertains20913
to a second or subsequent plea of guilty to, or judicial finding20914
of guilt of, a violation of that section shall provide for a20915
suspension of the individual's certificate to practice for a20916
period of at least one year or, if determined appropriate by the20917
board, a more serious sanction involving the individual's20918
certificate to practice.20919

       (D) For purposes of divisions (B)(10), (12), and (14) of this20920
section, the commission of the act may be established by a finding 20921
by the board, pursuant to an adjudication under Chapter 119. of 20922
the Revised Code, that the individual committed the act. The board20923
does not have jurisdiction under those divisions if the trial 20924
court renders a final judgment in the individual's favor and that 20925
judgment is based upon an adjudication on the merits. The board 20926
has jurisdiction under those divisions if the trial court issues 20927
an order of dismissal upon technical or procedural grounds.20928

       (E) The sealing of conviction records by any court shall have20929
no effect upon a prior board order entered under this section or 20930
upon the board's jurisdiction to take action under this section20931
if, based upon a plea of guilty, a judicial finding of guilt, or a20932
judicial finding of eligibility for intervention in lieu of20933
conviction, the board issued a notice of opportunity for a hearing20934
prior to the court's order to seal the records. The board shall20935
not be required to seal, destroy, redact, or otherwise modify its20936
records to reflect the court's sealing of conviction records.20937

       (F)(1) The board shall investigate evidence that appears to20938
show that a person has violated any provision of this chapter or20939
any rule adopted under it. Any person may report to the board in a 20940
signed writing any information that the person may have that20941
appears to show a violation of any provision of this chapter or20942
any rule adopted under it. In the absence of bad faith, any person 20943
who reports information of that nature or who testifies before the 20944
board in any adjudication conducted under Chapter 119. of the 20945
Revised Code shall not be liable in damages in a civil action as a 20946
result of the report or testimony. Each complaint or allegation of 20947
a violation received by the board shall be assigned a case number 20948
and shall be recorded by the board.20949

       (2) Investigations of alleged violations of this chapter or20950
any rule adopted under it shall be supervised by the supervising20951
member elected by the board in accordance with section 4731.02 of20952
the Revised Code and by the secretary as provided in section20953
4731.39 of the Revised Code. The president may designate another20954
member of the board to supervise the investigation in place of the20955
supervising member. No member of the board who supervises the20956
investigation of a case shall participate in further adjudication20957
of the case.20958

       (3) In investigating a possible violation of this chapter or20959
any rule adopted under this chapter, the board may administer20960
oaths, order the taking of depositions, issue subpoenas, and20961
compel the attendance of witnesses and production of books,20962
accounts, papers, records, documents, and testimony, except that a20963
subpoena for patient record information shall not be issued20964
without consultation with the attorney general's office and20965
approval of the secretary and supervising member of the board.20966
Before issuance of a subpoena for patient record information, the20967
secretary and supervising member shall determine whether there is20968
probable cause to believe that the complaint filed alleges a20969
violation of this chapter or any rule adopted under it and that20970
the records sought are relevant to the alleged violation and20971
material to the investigation. The subpoena may apply only to20972
records that cover a reasonable period of time surrounding the20973
alleged violation.20974

       On failure to comply with any subpoena issued by the board20975
and after reasonable notice to the person being subpoenaed, the20976
board may move for an order compelling the production of persons20977
or records pursuant to the Rules of Civil Procedure.20978

       A subpoena issued by the board may be served by a sheriff,20979
the sheriff's deputy, or a board employee designated by the board.20980
Service of a subpoena issued by the board may be made by20981
delivering a copy of the subpoena to the person named therein,20982
reading it to the person, or leaving it at the person's usual20983
place of residence. When the person being served is a person whose 20984
practice is authorized by this chapter, service of the subpoena 20985
may be made by certified mail, restricted delivery, return receipt 20986
requested, and the subpoena shall be deemed served on the date 20987
delivery is made or the date the person refuses to accept 20988
delivery.20989

       A sheriff's deputy who serves a subpoena shall receive the20990
same fees as a sheriff. Each witness who appears before the board20991
in obedience to a subpoena shall receive the fees and mileage20992
provided for witnesses in civil cases in the courts of common20993
pleas.20994

       (4) All hearings and investigations of the board shall be20995
considered civil actions for the purposes of section 2305.252 of20996
the Revised Code.20997

       (5) Information received by the board pursuant to an20998
investigation is confidential and not subject to discovery in any20999
civil action.21000

       The board shall conduct all investigations and proceedings in21001
a manner that protects the confidentiality of patients and persons21002
who file complaints with the board. The board shall not make21003
public the names or any other identifying information about21004
patients or complainants unless proper consent is given or, in the21005
case of a patient, a waiver of the patient privilege exists under21006
division (B) of section 2317.02 of the Revised Code, except that21007
consent or a waiver of that nature is not required if the board21008
possesses reliable and substantial evidence that no bona fide21009
physician-patient relationship exists.21010

       The board may share any information it receives pursuant to21011
an investigation, including patient records and patient record21012
information, with law enforcement agencies, other licensing21013
boards, and other governmental agencies that are prosecuting,21014
adjudicating, or investigating alleged violations of statutes or21015
administrative rules. An agency or board that receives the21016
information shall comply with the same requirements regarding21017
confidentiality as those with which the state medical board must21018
comply, notwithstanding any conflicting provision of the Revised21019
Code or procedure of the agency or board that applies when it is21020
dealing with other information in its possession. In a judicial21021
proceeding, the information may be admitted into evidence only in21022
accordance with the Rules of Evidence, but the court shall require21023
that appropriate measures are taken to ensure that confidentiality21024
is maintained with respect to any part of the information that21025
contains names or other identifying information about patients or21026
complainants whose confidentiality was protected by the state21027
medical board when the information was in the board's possession.21028
Measures to ensure confidentiality that may be taken by the court21029
include sealing its records or deleting specific information from21030
its records.21031

       (6) On a quarterly basis, the board shall prepare a report21032
that documents the disposition of all cases during the preceding21033
three months. The report shall contain the following information21034
for each case with which the board has completed its activities:21035

       (a) The case number assigned to the complaint or alleged21036
violation;21037

       (b) The type of certificate to practice, if any, held by the21038
individual against whom the complaint is directed;21039

       (c) A description of the allegations contained in the21040
complaint;21041

       (d) The disposition of the case.21042

       The report shall state how many cases are still pending and21043
shall be prepared in a manner that protects the identity of each21044
person involved in each case. The report shall be a public record21045
under section 149.43 of the Revised Code.21046

       (G) If the secretary and supervising member determine that21047
there is clear and convincing evidence that an individual has21048
violated division (B) of this section and that the individual's21049
continued practice presents a danger of immediate and serious harm21050
to the public, they may recommend that the board suspend the21051
individual's certificate to practice without a prior hearing.21052
Written allegations shall be prepared for consideration by the21053
board.21054

       The board, upon review of those allegations and by an21055
affirmative vote of not fewer than six of its members, excluding21056
the secretary and supervising member, may suspend a certificate21057
without a prior hearing. A telephone conference call may be21058
utilized for reviewing the allegations and taking the vote on the21059
summary suspension.21060

       The board shall issue a written order of suspension by21061
certified mail or in person in accordance with section 119.07 of21062
the Revised Code. The order shall not be subject to suspension by21063
the court during pendency of any appeal filed under section 119.1221064
of the Revised Code. If the individual subject to the summary21065
suspension requests an adjudicatory hearing by the board, the date21066
set for the hearing shall be within fifteen days, but not earlier21067
than seven days, after the individual requests the hearing, unless21068
otherwise agreed to by both the board and the individual.21069

       Any summary suspension imposed under this division shall21070
remain in effect, unless reversed on appeal, until a final21071
adjudicative order issued by the board pursuant to this section21072
and Chapter 119. of the Revised Code becomes effective. The board21073
shall issue its final adjudicative order within sixty days after21074
completion of its hearing. A failure to issue the order within21075
sixty days shall result in dissolution of the summary suspension21076
order but shall not invalidate any subsequent, final adjudicative21077
order.21078

       (H) If the board takes action under division (B)(9), (11), or 21079
(13) of this section and the judicial finding of guilt, guilty21080
plea, or judicial finding of eligibility for intervention in lieu21081
of conviction is overturned on appeal, upon exhaustion of the21082
criminal appeal, a petition for reconsideration of the order may21083
be filed with the board along with appropriate court documents.21084
Upon receipt of a petition of that nature and supporting court21085
documents, the board shall reinstate the individual's certificate21086
to practice. The board may then hold an adjudication under Chapter 21087
119. of the Revised Code to determine whether the individual21088
committed the act in question. Notice of an opportunity for a 21089
hearing shall be given in accordance with Chapter 119. of the 21090
Revised Code. If the board finds, pursuant to an adjudication held 21091
under this division, that the individual committed the act or if21092
no hearing is requested, the board may order any of the sanctions21093
identified under division (B) of this section.21094

       (I) The certificate to practice issued to an individual under21095
this chapter and the individual's practice in this state are21096
automatically suspended as of the date of the individual's second21097
or subsequent plea of guilty to, or judicial finding of guilt of,21098
a violation of section 2919.123 of the Revised Code, or the date 21099
the individual pleads guilty to, is found by a judge or jury to be 21100
guilty of, or is subject to a judicial finding of eligibility for 21101
intervention in lieu of conviction in this state or treatment or 21102
intervention in lieu of conviction in another jurisdiction for any 21103
of the following criminal offenses in this state or a21104
substantially equivalent criminal offense in another jurisdiction: 21105
aggravated murder, murder, voluntary manslaughter, felonious 21106
assault, kidnapping, rape, sexual battery, gross sexual 21107
imposition, aggravated arson, aggravated robbery, or aggravated 21108
burglary. Continued practice after suspension shall be considered 21109
practicing without a certificate.21110

       The board shall notify the individual subject to the21111
suspension by certified mail or in person in accordance with21112
section 119.07 of the Revised Code. If an individual whose21113
certificate is automatically suspended under this division fails 21114
to make a timely request for an adjudication under Chapter 119. of 21115
the Revised Code, the board shall do whichever of the following is 21116
applicable:21117

       (1) If the automatic suspension under this division is for a21118
second or subsequent plea of guilty to, or judicial finding of21119
guilt of, a violation of section 2919.123 of the Revised Code, the21120
board shall enter an order suspending the individual's certificate21121
to practice for a period of at least one year or, if determined21122
appropriate by the board, imposing a more serious sanction21123
involving the individual's certificate to practice.21124

       (2) In all circumstances in which division (I)(1) of this 21125
section does not apply, enter a final order permanently revoking 21126
the individual's certificate to practice.21127

       (J) If the board is required by Chapter 119. of the Revised21128
Code to give notice of an opportunity for a hearing and if the21129
individual subject to the notice does not timely request a hearing21130
in accordance with section 119.07 of the Revised Code, the board21131
is not required to hold a hearing, but may adopt, by an21132
affirmative vote of not fewer than six of its members, a final21133
order that contains the board's findings. In that final order, the 21134
board may order any of the sanctions identified under division (A) 21135
or (B) of this section.21136

       (K) Any action taken by the board under division (B) of this21137
section resulting in a suspension from practice shall be21138
accompanied by a written statement of the conditions under which21139
the individual's certificate to practice may be reinstated. The21140
board shall adopt rules governing conditions to be imposed for21141
reinstatement. Reinstatement of a certificate suspended pursuant21142
to division (B) of this section requires an affirmative vote of21143
not fewer than six members of the board.21144

       (L) When the board refuses to grant a certificate to an21145
applicant, revokes an individual's certificate to practice,21146
refuses to register an applicant, or refuses to reinstate an21147
individual's certificate to practice, the board may specify that21148
its action is permanent. An individual subject to a permanent21149
action taken by the board is forever thereafter ineligible to hold21150
a certificate to practice and the board shall not accept an21151
application for reinstatement of the certificate or for issuance21152
of a new certificate.21153

       (M) Notwithstanding any other provision of the Revised Code,21154
all of the following apply:21155

       (1) The surrender of a certificate issued under this chapter21156
shall not be effective unless or until accepted by the board.21157
Reinstatement of a certificate surrendered to the board requires21158
an affirmative vote of not fewer than six members of the board.21159

       (2) An application for a certificate made under the21160
provisions of this chapter may not be withdrawn without approval21161
of the board.21162

       (3) Failure by an individual to renew a certificate of21163
registration in accordance with this chapter shall not remove or21164
limit the board's jurisdiction to take any disciplinary action21165
under this section against the individual.21166

       (N) Sanctions shall not be imposed under division (B)(28) of21167
this section against any person who waives deductibles and21168
copayments as follows:21169

       (1) In compliance with the health benefit plan that expressly 21170
allows such a practice. Waiver of the deductibles or copayments 21171
shall be made only with the full knowledge and consent of the plan 21172
purchaser, payer, and third-party administrator. Documentation of21173
the consent shall be made available to the board upon request.21174

       (2) For professional services rendered to any other person21175
authorized to practice pursuant to this chapter, to the extent21176
allowed by this chapter and rules adopted by the board.21177

       (O) Under the board's investigative duties described in this21178
section and subject to division (F) of this section, the board21179
shall develop and implement a quality intervention program21180
designed to improve through remedial education the clinical and21181
communication skills of individuals authorized under this chapter21182
to practice medicine and surgery, osteopathic medicine and21183
surgery, and podiatric medicine and surgery. In developing and21184
implementing the quality intervention program, the board may do21185
all of the following:21186

       (1) Offer in appropriate cases as determined by the board an21187
educational and assessment program pursuant to an investigation21188
the board conducts under this section;21189

       (2) Select providers of educational and assessment services,21190
including a quality intervention program panel of case reviewers;21191

       (3) Make referrals to educational and assessment service21192
providers and approve individual educational programs recommended21193
by those providers. The board shall monitor the progress of each21194
individual undertaking a recommended individual educational21195
program.21196

       (4) Determine what constitutes successful completion of an21197
individual educational program and require further monitoring of21198
the individual who completed the program or other action that the21199
board determines to be appropriate;21200

       (5) Adopt rules in accordance with Chapter 119. of the21201
Revised Code to further implement the quality intervention21202
program.21203

       An individual who participates in an individual educational21204
program pursuant to this division shall pay the financial21205
obligations arising from that educational program.21206

       Sec. 4731.281.  (A) On or before the deadline established21207
under division (B) of this section for applying for renewal of a21208
certificate of registration, each person holding a certificate21209
under this chapter to practice medicine and surgery, osteopathic21210
medicine and surgery, or podiatric medicine and surgery shall21211
certify to the state medical board that in the preceding two years21212
the person has completed one hundred hours of continuing medical21213
education. The certification shall be made upon the application21214
for biennial registration submitted pursuant to division (B) of21215
this section. The board shall adopt rules providing for pro rata21216
reductions by month of the number of hours of continuing education21217
required for persons who are in their first registration period,21218
who have a registration period of less than two years due to21219
initial implementation of the staggered renewal schedule21220
established under division (B) of this section, who have been21221
disabled due to illness or accident, or who have been absent from21222
the country.21223

       In determining whether a course, program, or activity21224
qualifies for credit as continuing medical education, the board21225
shall approve all continuing medical education taken by persons21226
holding a certificate to practice medicine and surgery that is21227
certified by the Ohio state medical association, all continuing21228
medical education taken by persons holding a certificate to21229
practice osteopathic medicine and surgery that is certified by the21230
Ohio osteopathic association, and all continuing medical education21231
taken by persons holding a certificate to practice podiatry that21232
is certified by the Ohio podiatric medical association. Each21233
person holding a certificate to practice under this chapter shall21234
be given sufficient choice of continuing education programs to21235
ensure that the person has had a reasonable opportunity to21236
participate in continuing education programs that are relevant to21237
the person's medical practice in terms of subject matter and21238
level.21239

       The board may require a random sample of persons holding a21240
certificate to practice under this chapter to submit materials21241
documenting completion of the continuing medical education21242
requirement during the preceding registration period, but this21243
provision shall not limit the board's authority to investigate21244
pursuant to section 4731.22 of the Revised Code.21245

       (B)(1) Every person holding a certificate under this chapter21246
to practice medicine and surgery, osteopathic medicine and21247
surgery, or podiatric medicine and surgery wishing to renew that21248
certificate shall apply to the board for a certificate of21249
registration upon an application furnished by the board, and pay21250
to the board at the time of application a fee of three hundred21251
five dollars, according to the following schedule:21252

       (a) Persons whose last name begins with the letters "A"21253
through "B," on or before April 1, 2001, and the first day of21254
April of every odd-numbered year thereafter;21255

       (b) Persons whose last name begins with the letters "C"21256
through "D," on or before January 1, 2001, and the first day of21257
January of every odd-numbered year thereafter;21258

       (c) Persons whose last name begins with the letters "E"21259
through "G," on or before October 1, 2000, and the first day of21260
October of every even-numbered year thereafter;21261

       (d) Persons whose last name begins with the letters "H"21262
through "K," on or before July 1, 2000, and the first day of July21263
of every even-numbered year thereafter;21264

       (e) Persons whose last name begins with the letters "L"21265
through "M," on or before April 1, 2000, and the first day of21266
April of every even-numbered year thereafter;21267

       (f) Persons whose last name begins with the letters "N"21268
through "R," on or before January 1, 2000, and the first day of21269
January of every even-numbered year thereafter;21270

       (g) Persons whose last name begins with the letters "S," on21271
or before October 1, 1999, and the first day of October of every21272
odd-numbered year thereafter;21273

       (h) Persons whose last name begins with the letters "T"21274
through "Z," on or before July 1, 1999, and the first day of July21275
of every odd-numbered year thereafter.21276

       The board shall deposit the fee in accordance with section21277
4731.24 of the Revised Code, except that the board shall deposit21278
twenty dollars of the fee into the state treasury to the credit of21279
the physician loan repayment fund created by section 3702.78 of21280
the Revised Code.21281

       (2) The board shall mail or cause to be mailed to every21282
person registered to practice medicine and surgery, osteopathic21283
medicine and surgery, or podiatric medicine and surgery, an21284
application for registration addressed to the person's last known21285
post-office address or may cause the application to be sent to the21286
person through the secretary of any recognized medical,21287
osteopathic, or podiatric society, according to the following21288
schedule:21289

       (a) To persons whose last name begins with the letters "A"21290
through "B," on or before January 1, 2001, and the first day of21291
January of every odd-numbered year thereafter;21292

       (b) To persons whose last name begins with the letters "C"21293
through "D," on or before October 1, 2000, and the first day of21294
October of every even-numbered year thereafter;21295

       (c) To persons whose last name begins with the letters "E"21296
through "G," on or before July 1, 2000, and the first day of July21297
of every even-numbered year thereafter;21298

       (d) To persons whose last name begins with the letters "H"21299
through "K," on or before April 1, 2000, and the first day of21300
April of every even-numbered year thereafter;21301

       (e) To persons whose last name begins with the letters "L"21302
through "M," on or before January 1, 2000, and the first day of21303
January of every even-numbered year thereafter;21304

       (f) To persons whose last name begins with the letters "N"21305
through "R," on or before October 1, 1999, and the first day of21306
October of every odd-numbered year thereafter;21307

       (g) To persons whose last name begins with the letters "S,"21308
on or before July 1, 1999, and the first day of July of every21309
odd-numbered year thereafter;21310

       (h) To persons whose last name begins with the letters "T"21311
through "Z," on or before April 1, 1999, and the first day of21312
April of every odd-numbered year thereafter;21313

       Failure of any person to receive an application from the21314
board shall not excuse the person from the requirements contained21315
in this section. The application shall contain proper spaces for21316
the applicant's signature and the insertion of the required21317
information, including a statement that the person has fulfilled21318
the continuing education requirements imposed by this section.21319

       The applicant shall write or cause to be written upon the21320
application so furnished the applicant's full name, principal21321
practice address and residence address, the number of the21322
applicant's certificate to practice, and any other facts for the21323
identification of the applicant as a person holding a certificate21324
to practice under this chapter as the board considers necessary.21325
The applicant shall include with the application a list of the21326
names and addresses of any clinical nurse specialists, certified21327
nurse-midwives, or certified nurse practitioners with whom the21328
applicant is currently collaborating, as defined in section21329
4723.01 of the Revised Code. The applicant shall execute and21330
deliver the application to the board by mail or in person. Every21331
person registered under this section shall give written notice to21332
the board of any change of principal practice address or residence21333
address or in the list within thirty days of the change.21334

       The applicant shall report any criminal offense that21335
constitutes grounds for refusal of registration under section21336
4731.22 of the Revised Code to which the applicant has pleaded21337
guilty, of which the applicant has been found guilty, or for which21338
the applicant has been found eligible for intervention in lieu of21339
conviction, since last signing an application for a certificate of21340
registration.21341

       (C) The board shall issue to any person holding a certificate21342
under this chapter to practice medicine and surgery, osteopathic21343
medicine and surgery, or podiatric medicine and surgery, upon 21344
application and qualification therefor in accordance with this 21345
section, a certificate of registration under the seal of the 21346
board. A certificate of registration shall be valid for a two-year 21347
period, commencing on the first day of the third month after the 21348
registration fee is due and expiring on the last day of the month 21349
two years thereafter.21350

       The board shall publish and cause to be mailed to each person21351
registered under this section, upon request, a printed list of the21352
persons so registered.21353

       (D) Failure of any certificate holder to register and comply21354
with this section shall operate automatically to suspend the21355
holder's certificate to practice. Continued practice after the21356
suspension of the certificate to practice shall be considered as21357
practicing in violation of section 4731.41, 4731.43, or 4731.60 of21358
the Revised Code. If the certificate has been suspended pursuant 21359
to this division for two years or less, it may be reinstated. The21360
board shall reinstate a certificate to practice for failure to 21361
register upon an applicant's submission of the biennial 21362
registration fee, the applicable monetary penalty, and21363
certification by signature of the applicant that the applicant has21364
completed the requisite continuing medical education. The penalty21365
for reinstatement shall be fifty dollars. If the certificate has21366
been suspended pursuant to this division for more than two years,21367
it may be restored. In accordance with section 4731.222 of the21368
Revised Code, the board may restore a certificate to practice for21369
failure to register upon an applicant's submission of a21370
restoration application, the biennial registration fee, and the21371
applicable monetary penalty. The penalty for restoration shall be21372
one hundred dollars. The board shall deposit the penalties in21373
accordance with section 4731.24 of the Revised Code.21374

       (E) If an individual certifies completion of the number of21375
hours and type of continuing medical education required to receive21376
a certificate of registration or reinstatement of a certificate to21377
practice, and the board finds through the random samples it21378
conducts under this section or through any other means that the21379
individual did not complete the requisite continuing medical21380
education, the board may impose a civil penalty of not more than21381
five thousand dollars. The board's finding shall be made pursuant21382
to an adjudication under Chapter 119. of the Revised Code and by21383
an affirmative vote of not fewer than six members.21384

       A civil penalty imposed under this division may be in21385
addition to or in lieu of any other action the board may take21386
under section 4731.22 of the Revised Code. The board shall deposit 21387
civil penalties in accordance with section 4731.24 of the Revised 21388
Code.21389

       (F) The state medical board may obtain information not21390
protected by statutory or common law privilege from courts and21391
other sources concerning malpractice claims against any person21392
holding a certificate to practice under this chapter or practicing21393
as provided in section 4731.36 of the Revised Code.21394

       (G) Each mailing sent by the board under division (B)(2) of 21395
this section to a person registered to practice medicine and 21396
surgery or osteopathic medicine and surgery shall inform the 21397
applicant of the reporting requirement established by division (H) 21398
of section 3701.79 of the Revised Code. At the discretion of the 21399
board, the information may be included on the application or on an 21400
accompanying page.21401

       Sec. 4781.04. (A) The manufactured homes commission shall 21402
adopt rules pursuant to Chapter 119. of the Revised Code to do all 21403
of the following:21404

       (1) Establish uniform standards that govern the installation 21405
of manufactured housing. The standards shallNot later than one 21406
hundred eighty days after the secretary of the United States 21407
department of housing and urban development adopts model standards 21408
for the installation of manufactured housing or amends those 21409
standards, the commission shall amend its standards as necessary 21410
to be consistent with, and not less stringent than, the model 21411
standards for the design and installation of manufactured housing 21412
adopted by the secretary of the United States department of 21413
housing and urban developmentadopts or any manufacturers' 21414
standards that the secretary determines are equal to or not less 21415
stringent than the model standards.21416

       (2) Govern the inspection of the installation of manufactured 21417
housing. The rules shall specify that the department of health or 21418
a licensor, as determined by the director of health, shall conduct 21419
all inspections of the installation of manufactured housing 21420
located in manufactured home parks to determine compliance with 21421
the uniform installation standards the commission establishes 21422
pursuant to this section. The rules shall specify that all 21423
installation inspections in a manufactured home park the 21424
department of health or the licensor conducts shall be conducted 21425
by a person who has completed an installation training course 21426
approved by the commission pursuant to division (B) of section 21427
4781.04 of the Revised Code.21428

       As used in division (A)(2) of this section, "licensor" has 21429
the same meaning as in section 3733.01 of the Revised Code.21430

       (3) Govern the design, construction, installation, approval, 21431
and inspection of foundations and the base support systems for 21432
manufactured housing. The rules shall specify that the department 21433
of health or the licensor, as determined by the director of 21434
health, shall conduct all inspections of the installation, 21435
foundations, and base support systems of manufactured housing 21436
located in manufactured home parks to determine compliance with 21437
the uniform installation standards and foundation and base support 21438
system design the commission establishes pursuant to this section. 21439
The rules shall specify that all foundation and base support 21440
system inspections in a manufactured home park the department of 21441
health or the licensor conducts shall be conducted by a person who 21442
has completed an installation training course approved by the 21443
commission pursuant to division (B) of section 4781.04 of the 21444
Revised Code.21445

       As used in division (A)(3) of this section, "licensor" has 21446
the same meaning as in section 3733.01 of the Revised Code.21447

       (4) Govern the training, experience, and education 21448
requirements for manufactured housing installers;21449

       (5) Establish a code of ethics for manufactured housing 21450
installers;21451

       (6) Govern the issuance, revocation, and suspension of 21452
licenses to manufactured housing installers;21453

       (7) Establish fees for the issuance and renewal of licenses, 21454
for conducting inspections to determine an applicant's compliance 21455
with this chapter and the rules adopted pursuant to it, and for 21456
the commission's expenses incurred in implementing this chapter;21457

       (8) Establish conditions under which a licensee may enter 21458
into contracts to fulfill the licensee's responsibilities;21459

       (9) Govern the investigation of complaints concerning any 21460
violation of this chapter or the rules adopted pursuant to it or 21461
complaints involving the conduct of any licensed manufactured 21462
housing installer or person installing manufactured housing 21463
without a license;21464

       (10) Establish a dispute resolution program for the timely 21465
resolution of warranty issues involving new manufactured homes, 21466
disputes regarding responsibility for the correction or repair of 21467
defects in manufactured housing, and the installation of 21468
manufactured housing. The rules shall provide for the timely 21469
resolution of disputes between manufacturers, retailers, and 21470
installers regarding the correction or repair of defects in 21471
manufactured housing that are reported by the purchaser of the 21472
home during the one-year period beginning on the date of 21473
installation of the home. The rules also shall provide that 21474
decisions made regarding the dispute under the program are not 21475
binding upon the purchaser of the home or the other parties 21476
involved in the dispute unless the purchaser so agrees in a 21477
written acknowledgement that the purchaser signs and delivers to 21478
the program within ten business days after the decision is issued.21479

       (11) Establish the requirements and procedures for the 21480
certification of building departments and building department 21481
personnel pursuant to section 4781.07 of the Revised Code;21482

       (12) Establish fees to be charged to building departments and 21483
building department personnel applying for certification and 21484
renewal of certification pursuant to section 4781.07 of the 21485
Revised Code;21486

       (13) Carry out any other provision of this chapter.21487

       (B) The manufactured homes commission shall do all of the 21488
following:21489

       (1) Prepare and administer a licensure examination to 21490
determine an applicant's knowledge of manufactured housing 21491
installation and other aspects of installation the commission 21492
determines appropriate;21493

       (2) Select, provide, or procure appropriate examination 21494
questions and answers for the licensure examination and establish 21495
the criteria for successful completion of the examination;21496

       (3) Prepare and distribute any application form this chapter 21497
requires;21498

       (4) Receive applications for licenses and renewal of licenses 21499
and issue licenses to qualified applicants;21500

       (5) Establish procedures for processing, approving, and 21501
disapproving applications for licensure;21502

       (6) Retain records of applications for licensure, including 21503
all application materials submitted and a written record of the 21504
action taken on each application;21505

       (7) Review the design and plans for manufactured housing 21506
installations, foundations, and support systems;21507

       (8) Inspect a sample of homes at a percentage the commission 21508
determines to evaluate the construction and installation of 21509
manufactured housing installations, foundations, and support 21510
systems to determine compliance with the standards the commission 21511
adopts;21512

       (9) Investigate complaints concerning violations of this 21513
chapter or the rules adopted pursuant to it, or the conduct of any 21514
manufactured housing installer;21515

       (10) Determine appropriate disciplinary actions for 21516
violations of this chapter;21517

       (11) Conduct audits and inquiries of manufactured housing 21518
installers as appropriate for the enforcement of this chapter. The 21519
commission, or any person the commission employs for the purpose, 21520
may review and audit the business records of any manufactured 21521
housing installer during normal business hours.21522

       (12) Approve an installation training course, which may be 21523
offered by the Ohio manufactured homes association or other 21524
entity;21525

       (13) Perform any function or duty necessary to administer 21526
this chapter and the rules adopted pursuant to it.21527

       Sec. 4905.79.  Any telephone company, as defined in section21528
5727.01 of the Revised Code, or, as authorized by the public 21529
utilities commission, any affiliate of such a company, that is 21530
required to provideprovides any telephone service program 21531
implemented after March 27, 1991, to aid the communicatively 21532
impaired in accessing the telephone network shall be allowed a tax 21533
credit for the costs of any such program under section 5733.56 of 21534
the Revised Code. Relative to any such program, the public 21535
utilities commission, in accordance with its rules, shall allow 21536
interested parties to intervene and participate in any proceeding21537
or part of a proceeding brought before the commission pursuant to 21538
this section. The commission shall adopt rules it considers 21539
necessary to carry out this section.21540

       Sec. 5111.061. (A) The department of job and family services 21541
may recover a medicaid payment or portion of a payment made to a 21542
provider to which the provider is not entitled. The recovery may 21543
occur at any timeif the department notifies the provider of the 21544
overpayment during the five-year period immediately following the 21545
end of the state fiscal year in which the overpayment was made.21546

       (B) Among the overpayments that may be recovered under this 21547
section are the following:21548

       (1) Payment for a service, or a day of service, not rendered;21549

       (2) Payment for a day of service at a full per diem rate that 21550
should have been paid at a percentage of the full per diem rate;21551

       (3) Payment for a service, or day of service, that was paid 21552
by, or partially paid by, a third-party, as defined in section 21553
5101.571 of the Revised Code, and the third-party's payment or 21554
partial payment was not offset against the amount paid by the 21555
medicaid program to reduce or eliminate the amount that was paid 21556
by the medicaid program;21557

       (4) Payment when a medicaid recipient's responsibility for 21558
payment was understated and resulted in an overpayment to the 21559
provider.21560

       (C) During the period specified in division (A) of this 21561
section, theThe department may recover an overpayment under this 21562
section prior to or after any of the following:21563

       (1) Adjudication of a final fiscal audit that section 5111.06 21564
of the Revised Code requires to be conducted in accordance with 21565
Chapter 119. of the Revised Code;21566

       (2) Adjudication of a finding under any other provision of 21567
this chapter or the rules adopted under it;21568

       (3) Expiration of the time to issue a final fiscal audit that 21569
section 5111.06 of the Revised Code requires to be conducted in 21570
accordance with Chapter 119. of the Revised Code;21571

       (4) Expiration of the time to issue a finding under any other 21572
provision of this chapter or the rules adopted under it.21573

       (D)(1) Subject to division (D)(2) of this section, the 21574
recovery of an overpayment under this section does not preclude 21575
the department from subsequently doing the following:21576

       (a) Issuing a final fiscal audit in accordance with Chapter 21577
119. of the Revised Code, as required under section 5111.06 of the 21578
Revised Code;21579

       (b) Issuing a finding under any other provision of this 21580
chapter or the rules adopted under it.21581

       (2) A final fiscal audit or finding issued subsequent to the 21582
recovery of an overpayment under this section shall be reduced by 21583
the amount of the prior recovery, as appropriate.21584

       (E) Nothing in this section limits the department's authority 21585
to recover overpayments pursuant to any other provision of the 21586
Revised Code.21587

       Sec. 5111.082.        Sec. 5111.081.  The director of job and family 21588
services, in rules adopted under section 5111.02 of the Revised 21589
Code, may establish and implement a supplemental drug rebate 21590
program under which drug manufacturers may be required to provide 21591
the department of job and family services a supplemental rebate as 21592
a condition of having the drug manufacturers' drug products 21593
covered by the medicaid program without prior approval. The 21594
department may receive a supplemental rebate negotiated under the 21595
program for a drug dispensed to a medicaid recipient pursuant to a 21596
prescription or a drug purchased by a medicaid provider for 21597
administration to a medicaid recipient in the provider's primary 21598
place of business. If necessary, the director may apply to the 21599
United States secretary of health and human services for a waiver 21600
of federal statutes and regulations to establish the supplemental 21601
drug rebate program.21602

       If the director establishes a supplemental drug rebate21603
program, the director shall consult with drug manufacturers21604
regarding the establishment and implementation of the program.21605

       Sec. 5111.083.        Sec. 5111.082. (A) As used in this section:21606

        (1) "State maximum allowable cost" means the per unit amount 21607
the department of job and family services reimburses a terminal 21608
distributor of dangerous drugs for a prescription drug included in 21609
the state maximum allowable cost program established under 21610
division (B) of this section. "State maximum allowable cost" 21611
excludes dispensing fees and copayments, coinsurance, or other 21612
cost-sharing charges, if any.21613

        (2) "Terminal distributor of dangerous drugs" has the same 21614
meaning as in section 4729.01 of the Revised Code.21615

        (B) The director of job and family services shall establish a 21616
state maximum allowable cost program for purposes of managing 21617
reimbursement to terminal distributors of dangerous drugs for 21618
prescription drugs identified by the director pursuant to this 21619
division. The director shall do all of the following with respect 21620
to the program:21621

        (1) Identify and create a list of prescription drugs to be 21622
included in the program.21623

        (2) Update the list of prescription drugs described in 21624
division (B)(1) of this section on a weekly basis.21625

        (3) Review the state maximum allowable cost for each drug 21626
included on the list described in division (B)(1) of this section 21627
on a weekly basis.21628

        (C) The director may adopt rules in accordance with Chapter 21629
119. of the Revised Code to implement this section.21630

       Sec. 5111.084.        Sec. 5111.083. (A) As used in this section, 21631
"licensed health professional authorized to prescribe drugs" has 21632
the same meaning as in section 4729.01 of the Revised Code.21633

        (B) The director of job and family services may establish an 21634
e-prescribing system for the medicaid program under which a 21635
medicaid provider who is a licensed health professional authorized 21636
to prescribe drugs shall use an electronic system to prescribe a 21637
drug for a medicaid recipient when required to do so by division 21638
(C) of this section. The e-prescribing system shall eliminate the 21639
need for such medicaid providers to make prescriptions for 21640
medicaid recipients by handwriting or telephone. The e-prescribing 21641
system also shall provide such medicaid providers with an 21642
up-to-date, clinically relevant drug information database and a 21643
system of electronically monitoring medicaid recipients' medical 21644
history, drug regimen compliance, and fraud and abuse.21645

        (C) If the director establishes an e-prescribing system under 21646
division (B) of this section, the director shall do all of the 21647
following:21648

        (1) Require that a medicaid provider who is a licensed health 21649
professional authorized to prescribe drugs use the e-prescribing 21650
system during a fiscal year if the medicaid provider was one of 21651
the ten medicaid providers who, during the calendar year that 21652
precedes that fiscal year, issued the most prescriptions for 21653
medicaid recipients receiving hospital services;21654

        (2) Before the beginning of each fiscal year, determine the 21655
ten medicaid providers that issued the most prescriptions for 21656
medicaid recipients receiving hospital services during the 21657
calendar year that precedes the upcoming fiscal year and notify 21658
those medicaid providers that they must use the e-prescribing 21659
system for the upcoming fiscal year;21660

        (3) Seek the most federal financial participation available 21661
for the development and implementation of the e-prescribing 21662
system.21663

       Sec. 5111.085.        Sec. 5111.084.  There is hereby established the 21664
pharmacy and therapeutics committee of the department of job and 21665
family services. The committee shall consist of nine members and 21666
shall be appointed by the director of job and family services. The21667
membership of the committee shall include: three pharmacists21668
licensed under Chapter 4729. of the Revised Code; two doctors of21669
medicine and two doctors of osteopathy licensed under Chapter21670
4731. of the Revised Code; a registered nurse licensed under21671
Chapter 4723. of the Revised Code; and a pharmacologist who has a21672
doctoral degree. The committee shall elect one of its members as21673
chairperson.21674

       Sec. 5111.11.  (A) As used in this section and section 21675
5111.111 of the Revised Code:21676

       (1) "Estate" includes both of the following:21677

       (a) All real and personal property and other assets to be21678
administered under Title XXI of the Revised Code and property that 21679
would be administered under that title if not for section 2113.03 21680
or 2113.031 of the Revised Code;21681

        (b) Any other real and personal property and other assets in 21682
which an individual had any legal title or interest at the time of 21683
death (to the extent of the interest), including assets conveyed 21684
to a survivor, heir, or assign of the individual through joint 21685
tenancy, tenancy in common, survivorship, life estate, living 21686
trust, or other arrangement.21687

        (2) "Institution" means a nursing facility, intermediate care 21688
facility for the mentally retarded, or a medical institution.21689

        (3) "Intermediate care facility for the mentally retarded" 21690
and "nursing facility" have the same meanings as in section 21691
5111.20 of the Revised Code.21692

        (4) "Permanently institutionalized individual" means an 21693
individual to whom all of the following apply:21694

        (a) Is an inpatient in an institution;21695

        (b) Is required, as a condition of the medicaid program 21696
paying for the individual's services in the institution, to spend 21697
for costs of medical or nursing care all of the individual's 21698
income except for an amount for personal needs specified by the 21699
department of job and family services;21700

        (c) Cannot reasonably be expected to be discharged from the 21701
institution and return home as determined by the department of job 21702
and family services.21703

       (5) "Qualified state long-term care insurance partnership 21704
program" means the program established under section 5111.18 of 21705
the Revised Code.21706

       (6) "Time of death" shall not be construed to mean a time 21707
after which a legal title or interest in real or personal property 21708
or other asset may pass by survivorship or other operation of law 21709
due to the death of the decedent or terminate by reason of the 21710
decedent's death.21711

       (B) To the extent permitted by federal law, the department of 21712
job and family services shall institute an estate recovery program 21713
under which the department shall, except as provided in divisions 21714
(C) and, (D), and (E) of this section, do both of the following:21715

        (1) For the costs of medicaid services the medicaid program 21716
correctly paid or will pay on behalf of a permanently 21717
institutionalized individual of any age, seek adjustment or 21718
recovery from the individual's estate or on the sale of property 21719
of the individual or spouse that is subject to a lien imposed 21720
under section 5111.111 of the Revised Code;21721

        (2) For the costs of medicaid services the medicaid program 21722
correctly paid or will pay on behalf of an individual fifty-five 21723
years of age or older who is not a permanently institutionalized 21724
individual, seek adjustment or recovery from the individual's 21725
estate.21726

        (C)(1) No adjustment or recovery may be made under division 21727
(B)(1) of this section from a permanently institutionalized 21728
individual's estate or on the sale of property of a permanently 21729
institutionalized individual that is subject to a lien imposed 21730
under section 5111.111 of the Revised Code or under division 21731
(B)(2) of this section from an individual's estate while either of 21732
the following are alive:21733

        (a) The spouse of the permanently institutionalized 21734
individual or individual;21735

        (b) The son or daughter of a permanently institutionalized 21736
individual or individual if the son or daughter is under age 21737
twenty-one or, under 42 U.S.C. 1382c, is considered blind or 21738
disabled.21739

        (2) No adjustment or recovery may be made under division 21740
(B)(1) of this section from a permanently institutionalized 21741
individual's home that is subject to a lien imposed under section 21742
5111.111 of the Revised Code while either of the following 21743
lawfully reside in the home:21744

        (a) The permanently institutionalized individual's sibling 21745
who resided in the home for at least one year immediately before 21746
the date of the permanently institutionalized individual's 21747
admission to the institution and on a continuous basis since that 21748
time;21749

        (b) The permanently institutionalized individual's son or 21750
daughter who provided care to the permanently institutionalized 21751
individual that delayed the permanently institutionalized 21752
individual's institutionalization and resided in the home for at 21753
least two years immediately before the date of the permanently 21754
institutionalized individual's admission to the institution and on 21755
a continuous basis since that time.21756

        (D) In the case of a participant of the qualified state 21757
long-term care insurance partnership program, adjustment or 21758
recovery required by this section may be reduced in accordance 21759
with rules adopted under division (G) of this section.21760

        (E) The department shall, in accordance with procedures and 21761
criteria established in rules adopted under division (G) of this 21762
section, waive seeking an adjustment or recovery otherwise 21763
required by this section if the director of job and family21764
services determines that adjustment or recovery would work an 21765
undue hardship. The department may limit the duration of the 21766
waiver to the period during which the undue hardship exists.21767

       The director, in accordance with Chapter 119. of the Revised 21768
Code, shall adopt rules regarding the estate recovery program, 21769
including rules that establish procedures and criteria for waiver 21770
of adjustment or recovery due to an undue hardship. These rules 21771
shall meet the standards specified by the United States secretary 21772
of health and human services under 42 U.S.C. 1396p(b)(3), as 21773
amended.21774

       (E)(F) For the purpose of determining whether an individual 21775
meets the definition of "permanently institutionalized individual" 21776
established for this section, a rebuttable presumption exists that 21777
the individual cannot reasonably be expected to be discharged from 21778
an institution and return home if either of the following is the 21779
case:21780

       (1) The individual declares that he or she does not intend to 21781
return home.21782

       (2) The individual has been an inpatient in an institution 21783
for at least six months.21784

       (G) The director of job and family services shall adopt rules 21785
in accordance with Chapter 119. of the Revised Code regarding the 21786
estate recovery program, including rules that do both of the 21787
following:21788

        (1) For the purpose of division (D) of this section and 21789
consistent with 42 U.S.C. 1396p(b)(1)(C), provide for reducing an 21790
adjustment or recovery in the case of a participant of the 21791
qualified state long-term care insurance partnership program;21792

        (2) For the purpose of division (E) of this section and 21793
consistent with the standards specified by the United States 21794
secretary of health and human services under 42 U.S.C. 21795
1396p(b)(3), establish procedures and criteria for waiving 21796
adjustment or recovery due to an undue hardship.21797

       Sec. 5111.18. Not later than September 1, 2007, the director 21798
of job and family services shall establish a qualified state 21799
long-term care insurance partnership program consistent with the 21800
definition of that term in 42 U.S.C. 1396p(b)(1)(C)(iii). An 21801
individual participating in the program who is subject to the 21802
medicaid estate recovery program instituted under section 5111.11 21803
of the Revised Code shall be eligible for the reduced adjustment 21804
or recovery under division (D) of that section.21805

        The director of job and family services may adopt rules in 21806
accordance with Chapter 119. of the Revised Code as necessary to 21807
implement this section.21808

       Sec. 5111.20.  As used in sections 5111.20 to 5111.34 of the21809
Revised Code:21810

       (A) "Allowable costs" are those costs determined by the21811
department of job and family services to be reasonable and do not21812
include fines paid under sections 5111.35 to 5111.61 and section21813
5111.99 of the Revised Code.21814

       (B) "Ancillary and support costs" means all reasonable costs 21815
incurred by a nursing facility other than direct care costs or 21816
capital costs. "Ancillary and support costs" includes, but is not 21817
limited to, costs of activities, social services, pharmacy 21818
consultants, habilitation supervisors, qualified mental 21819
retardation professionals, program directors, medical and 21820
habilitation records, program supplies, incontinence supplies, 21821
food, enterals, dietary supplies and personnel, laundry, 21822
housekeeping, security, administration, medical equipment, 21823
utilities, liability insurance, bookkeeping, purchasing 21824
department, human resources, communications, travel, dues, license 21825
fees, subscriptions, home office costs not otherwise allocated, 21826
legal services, accounting services, minor equipment, maintenance 21827
and repairs, help-wanted advertising, informational advertising, 21828
start-up costs, organizational expenses, other interest, property 21829
insurance, employee training and staff development, employee 21830
benefits, payroll taxes, and workers' compensation premiums or 21831
costs for self-insurance claims and related costs as specified in 21832
rules adopted by the director of job and family services under 21833
section 5111.02 of the Revised Code, for personnel listed in this 21834
division. "Ancillary and support costs" also means the cost of 21835
equipment, including vehicles, acquired by operating lease 21836
executed before December 1, 1992, if the costs are reported as 21837
administrative and general costs on the facility's cost report for 21838
the cost reporting period ending December 31, 1992.21839

       (C) "Capital costs" means costs of ownership and, in the case 21840
of an intermediate care facility for the mentally retarded, costs 21841
of nonextensive renovation.21842

       (1) "Cost of ownership" means the actual expense incurred for 21843
all of the following:21844

       (a) Depreciation and interest on any capital assets that cost 21845
five hundred dollars or more per item, including the following:21846

       (i) Buildings;21847

       (ii) Building improvements that are not approved as21848
nonextensive renovations under section 5111.251 of the Revised 21849
Code;21850

       (iii) Except as provided in division (B) of this section, 21851
equipment;21852

       (iv) In the case of an intermediate care facility for the 21853
mentally retarded, extensive renovations;21854

       (v) Transportation equipment.21855

       (b) Amortization and interest on land improvements and21856
leasehold improvements;21857

       (c) Amortization of financing costs;21858

       (d) Except as provided in division (K) of this section, lease 21859
and rent of land, building, and equipment.21860

       The costs of capital assets of less than five hundred dollars21861
per item may be considered capital costs in accordance with a21862
provider's practice.21863

       (2) "Costs of nonextensive renovation" means the actual21864
expense incurred by an intermediate care facility for the mentally 21865
retarded for depreciation or amortization and interest on21866
renovations that are not extensive renovations.21867

       (D) "Capital lease" and "operating lease" shall be construed21868
in accordance with generally accepted accounting principles.21869

       (E) "Case-mix score" means the measure determined under21870
section 5111.232 of the Revised Code of the relative direct-care21871
resources needed to provide care and habilitation to a resident of21872
a nursing facility or intermediate care facility for the mentally21873
retarded.21874

       (F) "Date of licensure," for a facility originally licensed21875
as a nursing home under Chapter 3721. of the Revised Code, means21876
the date specific beds were originally licensed as nursing home21877
beds under that chapter, regardless of whether they were21878
subsequently licensed as residential facility beds under section21879
5123.19 of the Revised Code. For a facility originally licensed as 21880
a residential facility under section 5123.19 of the Revised Code,21881
"date of licensure" means the date specific beds were originally 21882
licensed as residential facility beds under that section.21883

       (1) If nursing home beds licensed under Chapter 3721. of the21884
Revised Code or residential facility beds licensed under section21885
5123.19 of the Revised Code were not required by law to be21886
licensed when they were originally used to provide nursing home or21887
residential facility services, "date of licensure" means the date21888
the beds first were used to provide nursing home or residential21889
facility services, regardless of the date the present provider21890
obtained licensure.21891

       (2) If a facility adds nursing home beds or residential21892
facility beds or extensively renovates all or part of the facility21893
after its original date of licensure, it will have a different21894
date of licensure for the additional beds or extensively renovated21895
portion of the facility, unless the beds are added in a space that21896
was constructed at the same time as the previously licensed beds21897
but was not licensed under Chapter 3721. or section 5123.19 of the21898
Revised Code at that time.21899

       (G) "Desk-reviewed" means that costs as reported on a cost21900
report submitted under section 5111.26 of the Revised Code have21901
been subjected to a desk review under division (A) of section21902
5111.27 of the Revised Code and preliminarily determined to be21903
allowable costs.21904

       (H) "Direct care costs" means all of the following:21905

       (1)(a) Costs for registered nurses, licensed practical21906
nurses, and nurse aides employed by the facility;21907

       (b) Costs for direct care staff, administrative nursing21908
staff, medical directors, habilitation staff, qualified mental 21909
retardation professionals, program directors, respiratory 21910
therapists, habilitation supervisors, and except as provided in 21911
division (G)(H)(2) of this section, other persons holding degrees 21912
qualifying them to provide therapy;21913

       (c) Costs of purchased nursing services;21914

       (d) Costs of quality assurance;21915

       (e) Costs of training and staff development, employee21916
benefits, payroll taxes, and workers' compensation premiums or21917
costs for self-insurance claims and related costs as specified in21918
rules adopted by the director of job and family services in21919
accordance with Chapter 119. of the Revised Code, for personnel21920
listed in divisions (H)(1)(a), (b), and (d) of this section;21921

       (f) Costs of consulting and management fees related to direct 21922
care;21923

       (g) Allocated direct care home office costs.21924

       (2) In addition to the costs specified in division (H)(1) of 21925
this section, for nursing facilities only, direct care costs 21926
include costs of habilitation staff (other than habilitation 21927
supervisors), medical supplies, emergency oxygen, habilitation 21928
supplies, and universal precautions supplies.21929

       (3) In addition to the costs specified in division (H)(1) of21930
this section, for intermediate care facilities for the mentally21931
retarded only, direct care costs include both of the following:21932

       (a) Costs for physical therapists and physical therapy21933
assistants, occupational therapists and occupational therapy21934
assistants, speech therapists, audiologists, habilitation staff 21935
(including habilitation supervisors), qualified mental retardation 21936
professionals, program directors, social services staff, 21937
activities staff, psychologists and psychology assistants, and 21938
social workers and counselors;21939

       (b) Costs of training and staff development, employee21940
benefits, payroll taxes, and workers' compensation premiums or21941
costs for self-insurance claims and related costs as specified in21942
rules adopted under section 5111.02 of the Revised Code, for 21943
personnel listed in division (H)(3)(a) of this section.21944

       (4) Costs of other direct-care resources that are specified21945
as direct care costs in rules adopted under section 5111.02 of the 21946
Revised Code.21947

       (I) "Fiscal year" means the fiscal year of this state, as21948
specified in section 9.34 of the Revised Code.21949

       (J) "Franchise permit fee" means the fee imposed by sections 21950
3721.50 to 3721.58 of the Revised Code.21951

        (K) "Indirect care costs" means all reasonable costs incurred 21952
by an intermediate care facility for the mentally retarded other21953
than direct care costs, other protected costs, or capital costs.21954
"Indirect care costs" includes but is not limited to costs of21955
habilitation supplies, pharmacy consultants, medical and21956
habilitation records, program supplies, incontinence supplies,21957
food, enterals, dietary supplies and personnel, laundry,21958
housekeeping, security, administration, liability insurance,21959
bookkeeping, purchasing department, human resources,21960
communications, travel, dues, license fees, subscriptions, home21961
office costs not otherwise allocated, legal services, accounting21962
services, minor equipment, maintenance and repairs, help-wanted21963
advertising, informational advertising, start-up costs,21964
organizational expenses, other interest, property insurance,21965
employee training and staff development, employee benefits,21966
payroll taxes, and workers' compensation premiums or costs for21967
self-insurance claims and related costs as specified in rules21968
adopted under section 5111.02 of the Revised Code, for personnel21969
listed in this division. Notwithstanding division (C)(1) of this21970
section, "indirect care costs" also means the cost of equipment,21971
including vehicles, acquired by operating lease executed before21972
December 1, 1992, if the costs are reported as administrative and21973
general costs on the facility's cost report for the cost reporting 21974
period ending December 31, 1992.21975

       (L) "Inpatient days" means all days during which a resident,21976
regardless of payment source, occupies a bed in a nursing facility21977
or intermediate care facility for the mentally retarded that is21978
included in the facility's certified capacity under Title XIX. 21979
Therapeutic or hospital leave days for which payment is made under 21980
section 5111.33 of the Revised Code are considered inpatient days 21981
proportionate to the percentage of the facility's per resident per 21982
day rate paid for those days.21983

       (M) "Intermediate care facility for the mentally retarded"21984
means an intermediate care facility for the mentally retarded21985
certified as in compliance with applicable standards for the 21986
medicaid program by the director of health in accordance with 21987
Title XIX.21988

       (N) "Maintenance and repair expenses" means, except as21989
provided in division (BB)(2) of this section, expenditures that21990
are necessary and proper to maintain an asset in a normally21991
efficient working condition and that do not extend the useful life 21992
of the asset two years or more. "Maintenance and repair expenses"21993
includes but is not limited to the cost of ordinary repairs such21994
as painting and wallpapering.21995

       (O) "Medicaid days" means all days during which a resident 21996
who is a Medicaid recipient eligible for nursing facility services 21997
occupies a bed in a nursing facility that is included in the 21998
nursing facility's certified capacity under Title XIX. Therapeutic 21999
or hospital leave days for which payment is made under section 22000
5111.33 of the Revised Code are considered Medicaid days 22001
proportionate to the percentage of the nursing facility's per 22002
resident per day rate paid for those days.22003

        (P) "Nursing facility" means a facility, or a distinct part22004
of a facility, that is certified as a nursing facility by the22005
director of health in accordance with Title XIX and is not an 22006
intermediate care facility for the mentally retarded. "Nursing 22007
facility" includes a facility, or a distinct part of a facility, 22008
that is certified as a nursing facility by the director of health 22009
in accordance with Title XIX and is certified as a skilled nursing22010
facility by the director in accordance with Title XVIII.22011

       (Q) "Operator" means the person or government entity 22012
responsible for the daily operating and management decisions for a 22013
nursing facility or intermediate care facility for the mentally 22014
retarded.22015

       (R) "Other protected costs" means costs incurred by an 22016
intermediate care facility for the mentally retarded for medical22017
supplies; real estate, franchise, and property taxes; natural gas,22018
fuel oil, water, electricity, sewage, and refuse and hazardous22019
medical waste collection; allocated other protected home office22020
costs; and any additional costs defined as other protected costs22021
in rules adopted under section 5111.02 of the Revised Code.22022

       (S)(1) "Owner" means any person or government entity that has22023
at least five per cent ownership or interest, either directly,22024
indirectly, or in any combination, in any of the following 22025
regarding a nursing facility or intermediate care facility for the 22026
mentally retarded:22027

       (a) The land on which the facility is located;22028

       (b) The structure in which the facility is located;22029

       (c) Any mortgage, contract for deed, or other obligation 22030
secured in whole or in part by the land or structure on or in 22031
which the facility is located;22032

       (d) Any lease or sublease of the land or structure on or in 22033
which the facility is located.22034

       (2) "Owner" does not mean a holder of a debenture or bond 22035
related to the nursing facility or intermediate care facility for 22036
the mentally retarded and purchased at public issue or a regulated 22037
lender that has made a loan related to the facility unless the 22038
holder or lender operates the facility directly or through a 22039
subsidiary.22040

       (T) "Patient" includes "resident."22041

       (U) Except as provided in divisions (U)(1) and (2) of this22042
section, "per diem" means a nursing facility's or intermediate22043
care facility for the mentally retarded's actual, allowable costs22044
in a given cost center in a cost reporting period, divided by the22045
facility's inpatient days for that cost reporting period.22046

       (1) When calculating indirect care costs for the purpose of22047
establishing rates under section 5111.241 of the Revised Code,22048
"per diem" means an intermediate care facility for the mentally 22049
retarded's actual, allowable indirect care costs in a cost 22050
reporting period divided by the greater of the facility's 22051
inpatient days for that period or the number of inpatient days the 22052
facility would have had during that period if its occupancy rate 22053
had been eighty-five per cent.22054

       (2) When calculating capital costs for the purpose of22055
establishing rates under section 5111.251 of the Revised Code,22056
"per diem" means a facility's actual, allowable capital costs in a 22057
cost reporting period divided by the greater of the facility's 22058
inpatient days for that period or the number of inpatient days the 22059
facility would have had during that period if its occupancy rate 22060
had been ninety-five per cent.22061

       (V) "Provider" means an operator with a provider agreement.22062

       (W) "Provider agreement" means a contract between the22063
department of job and family services and the operator of a 22064
nursing facility or intermediate care facility for the mentally 22065
retarded for the provision of nursing facility services or 22066
intermediate care facility services for the mentally retarded 22067
under the medicaid program.22068

       (X) "Purchased nursing services" means services that are22069
provided in a nursing facility by registered nurses, licensed22070
practical nurses, or nurse aides who are not employees of the22071
facility.22072

       (Y) "Reasonable" means that a cost is an actual cost that is22073
appropriate and helpful to develop and maintain the operation of22074
patient care facilities and activities, including normal standby22075
costs, and that does not exceed what a prudent buyer pays for a22076
given item or services. Reasonable costs may vary from provider to 22077
provider and from time to time for the same provider.22078

       (Z) "Related party" means an individual or organization that, 22079
to a significant extent, has common ownership with, is associated 22080
or affiliated with, has control of, or is controlled by, the 22081
provider.22082

       (1) An individual who is a relative of an owner is a related22083
party.22084

       (2) Common ownership exists when an individual or individuals 22085
possess significant ownership or equity in both the provider and 22086
the other organization. Significant ownership or equity exists 22087
when an individual or individuals possess five per cent ownership 22088
or equity in both the provider and a supplier. Significant 22089
ownership or equity is presumed to exist when an individual or 22090
individuals possess ten per cent ownership or equity in both the 22091
provider and another organization from which the provider 22092
purchases or leases real property.22093

       (3) Control exists when an individual or organization has the 22094
power, directly or indirectly, to significantly influence or22095
direct the actions or policies of an organization.22096

       (4) An individual or organization that supplies goods or22097
services to a provider shall not be considered a related party if22098
all of the following conditions are met:22099

       (a) The supplier is a separate bona fide organization.22100

       (b) A substantial part of the supplier's business activity of 22101
the type carried on with the provider is transacted with others22102
than the provider and there is an open, competitive market for the22103
types of goods or services the supplier furnishes.22104

       (c) The types of goods or services are commonly obtained by22105
other nursing facilities or intermediate care facilities for the22106
mentally retarded from outside organizations and are not a basic22107
element of patient care ordinarily furnished directly to patients22108
by the facilities.22109

       (d) The charge to the provider is in line with the charge for 22110
the goods or services in the open market and no more than the22111
charge made under comparable circumstances to others by the22112
supplier.22113

       (AA) "Relative of owner" means an individual who is related22114
to an owner of a nursing facility or intermediate care facility22115
for the mentally retarded by one of the following relationships:22116

       (1) Spouse;22117

       (2) Natural parent, child, or sibling;22118

       (3) Adopted parent, child, or sibling;22119

       (4) Stepparent, stepchild, stepbrother, or stepsister;22120

       (5) Father-in-law, mother-in-law, son-in-law,22121
daughter-in-law, brother-in-law, or sister-in-law;22122

       (6) Grandparent or grandchild;22123

       (7) Foster caregiver, foster child, foster brother, or foster 22124
sister.22125

       (BB) "Renovation" and "extensive renovation" mean:22126

       (1) Any betterment, improvement, or restoration of an 22127
intermediate care facility for the mentally retarded started 22128
before July 1, 1993, that meets the definition of a renovation or 22129
extensive renovation established in rules adopted by the director 22130
of job and family services in effect on December 22, 1992.22131

       (2) In the case of betterments, improvements, and22132
restorations of intermediate care facilities for the mentally 22133
retarded started on or after July 1, 1993:22134

       (a) "Renovation" means the betterment, improvement, or22135
restoration of an intermediate care facility for the mentally 22136
retarded beyond its current functional capacity through a 22137
structural change that costs at least five hundred dollars per 22138
bed. A renovation may include betterment, improvement, 22139
restoration, or replacement of assets that are affixed to the 22140
building and have a useful life of at least five years. A 22141
renovation may include costs that otherwise would be considered 22142
maintenance and repair expenses if they are an integral part of 22143
the structural change that makes up the renovation project.22144
"Renovation" does not mean construction of additional space for 22145
beds that will be added to a facility's licensed or certified 22146
capacity.22147

       (b) "Extensive renovation" means a renovation that costs more 22148
than sixty-five per cent and no more than eighty-five per cent of 22149
the cost of constructing a new bed and that extends the useful 22150
life of the assets for at least ten years.22151

       For the purposes of division (BB)(2) of this section, the22152
cost of constructing a new bed shall be considered to be forty22153
thousand dollars, adjusted for the estimated rate of inflation22154
from January 1, 1993, to the end of the calendar year during which 22155
the renovation is completed, using the consumer price index for22156
shelter costs for all urban consumers for the north central22157
region, as published by the United States bureau of labor22158
statistics.22159

       The department of job and family services may treat a22160
renovation that costs more than eighty-five per cent of the cost22161
of constructing new beds as an extensive renovation if the22162
department determines that the renovation is more prudent than22163
construction of new beds.22164

       (CC) "Title XIX" means Title XIX of the "Social Security 22165
Act," 79 Stat. 286 (1965), 42 U.S.C. 1396, as amended.22166

        (DD) "Title XVIII" means Title XVIII of the "Social Security 22167
Act," 79 Stat. 286 (1965), 42 U.S.C. 1395, as amended.22168

       Sec. 5111.222.  (A) Except as otherwise provided by sections 22169
5111.20 to 5111.33 of the Revised Code and by division (B) of this 22170
section, the payments that the department of job and family 22171
services shall agree to make to the provider of a nursing facility 22172
pursuant to a provider agreement shall equal the sum of all of the 22173
following:22174

        (1) The rate for direct care costs determined for the nursing 22175
facility under section 5111.231 of the Revised Code;22176

        (2) The rate for ancillary and support costs determined for 22177
the nursing facility's ancillary and support cost peer group under 22178
section 5111.24 of the Revised Code;22179

        (3) The rate for tax costs determined for the nursing 22180
facility under section 5111.242 of the Revised Code;22181

        (4) The rate for franchise permit fees determined for the 22182
nursing facility under section 5111.243 of the Revised Code;22183

        (5) The quality incentive payment paid to the nursing 22184
facility's quality tier groupfacility under section 5111.244 of 22185
the Revised Code;22186

        (6) The median rate for capital costs for the nursing 22187
facilities in the nursing facility's capital costs peer group as 22188
determined under section 5111.25 of the Revised Code.22189

        (B) The department shall adjust the paymentrates otherwise 22190
determined under divisiondivisions (A)(1), (2), (3), and (6) of 22191
this section as directed by the general assembly through the 22192
enactment of law governing medicaid payments to providers of 22193
nursing facilities, including any law that does either of the 22194
following:22195

        (1) Establishes factors by which the paymentsrates are to be 22196
adjusted;22197

        (2) Establishes a methodology for phasing in the rates 22198
determined for fiscal year 2006 under uncodified law the general 22199
assembly enacts to rates determined for subsequent fiscal years 22200
under sections 5111.20 to 5111.33 of the Revised Code.22201

       Sec. 5111.231. (A) As used in this section, "applicable 22202
calendar year" means the following:22203

        (1) For the purpose of the department of job and family 22204
services' initial determination under division (D) of this section 22205
of each peer group's cost per case-mix unit, calendar year 2003;22206

        (2) For the purpose of the department's subsequent 22207
determinations under division (D) of this section of each peer 22208
group's cost per case-mix unit, the calendar year the department 22209
selects.22210

        (B) The department of job and family services shall pay a 22211
provider for each of the provider's eligible nursing facilities a 22212
per resident per day rate for direct care costs determined 22213
semi-annuallysemiannually by multiplying the cost per case-mix 22214
unit determined under division (D) of this section for the 22215
facility's peer group by the facility's semiannual case-mix score 22216
determined under section 5111.232 of the Revised Code.22217

        (C) For the purpose of determining nursing facilities' rate 22218
for direct care costs, the department shall establish three peer 22219
groups.22220

        Each nursing facility located in any of the following 22221
counties shall be placed in peer group one: Brown, Butler, 22222
Clermont, Clinton, Hamilton, and Warren.22223

        Each nursing facility located in any of the following 22224
counties shall be placed in peer group two: Ashtabula, Champaign, 22225
Clark, Cuyahoga, Darke, Delaware, Fairfield, Fayette, Franklin, 22226
Fulton, Geauga, Greene, Hancock, Knox, Lake, Licking, Lorain, 22227
Lucas, Madison, Marion, Medina, Miami, Montgomery, Morrow, Ottawa, 22228
Pickaway, Portage, Preble, Ross, Sandusky, Seneca, Summit, Union, 22229
and Wood.22230

        Each nursing facility located in any of the following 22231
counties shall be placed in peer group three: Adams, Allen, 22232
Ashland, Athens, Auglaize, Belmont, Carroll, Columbiana, 22233
Coshocton, Crawford, Defiance, Erie, Gallia, Guernsey, Hardin, 22234
Harrison, Henry, Highland, Hocking, Holmes, Huron, Jackson, 22235
Jefferson, Lawrence, Logan, Mahoning, Meigs, Mercer, Monroe, 22236
Morgan, Muskingum, Noble, Paulding, Perry, Pike, Putnam, Richland, 22237
Scioto, Shelby, Stark, Trumbull, Tuscarawas, Van Wert, Vinton, 22238
Washington, Wayne, Williams, and Wyandot.22239

        (D)(1) At least once every ten years, the department shall 22240
determine a cost per case-mix unit for each peer group established 22241
under division (C) of this section. A cost per case-mix unit 22242
determined under this division for a peer group shall be used for 22243
subsequent years until the department redetermines it. To 22244
determine a peer group's cost per case-mix unit, the department 22245
shall do all of the following:22246

        (a) Determine the cost per case-mix unit for each nursing 22247
facility in the peer group for the applicable calendar year by 22248
dividing each facility's desk-reviewed, actual, allowable, per 22249
diem direct care costs for the applicable calendar year by the 22250
facility's annual average case-mix score determined under section 22251
5111.232 of the Revised Code for the applicable calendar year.22252

        (b) Subject to division (D)(2) of this section, identify 22253
which nursing facility in the peer group is at the twenty-fifth 22254
percentile of the cost per case-mix units determined under 22255
division (D)(1)(a) of this section.22256

        (c) Calculate the amount that is seven per cent above the 22257
cost per case-mix unit determined under division (D)(1)(a) of this 22258
section for the nursing facility identified under division 22259
(D)(1)(b) of this section.22260

        (d) Multiply the amount calculated under division (D)(1)(c) 22261
of this section by the rate of inflation for the eighteen-month 22262
period beginning on the first day of July of the applicable 22263
calendar year and ending the last day of December of the calendar 22264
year immediately following the applicable calendar year using the 22265
employment cost index for total compensation, health services 22266
component, published by the United States bureau of labor 22267
statistics.22268

        (2) In making the identification under division (D)(1)(b) of 22269
this section, the department shall exclude both of the following:22270

        (a) Nursing facilities that participated in the medicaid 22271
program under the same provider for less than twelve months in the 22272
applicable calendar year;22273

        (b) Nursing facilities whose direct care costs arecost per 22274
case-mix unit is more than one standard deviation from the mean 22275
desk-reviewed, actual, allowable, per diem direct care cost per 22276
case-mix unit for all nursing facilities in the nursing facility's 22277
peer group for the applicable calendar year.22278

        (3) The department shall not redetermine a peer group's cost 22279
per case-mix unit under this division based on additional 22280
information that it receives after the peer group's per case-mix 22281
unit is determined. The department shall redetermine a peer 22282
group's cost per case-mix unit only if it made an error in 22283
determining the peer group's cost per case-mix unit based on 22284
information available to the department at the time of the 22285
original determination.22286

       Sec. 5111.244.  (A) As used in this section, "deficiency" and 22287
"standard survey" have the same meanings as in section 5111.35 of 22288
the Revised Code.22289

       (B) Each fiscal year, the department of job and family 22290
services shall pay the provider of each nursing facility placed in 22291
the first, second, and third quality tier groups established under 22292
division (C) of this section a quality incentive payment. Nursing 22293
facilities placed in the first group shall receive the highest 22294
payment. Nursing facilities placed in the second group shall 22295
receive the second highest payment. Nursing facilities placed in 22296
the third group shall receive the third highest payment. Nursing 22297
facilities placed in the fourth group shall receive no payment.22298
The amount of a quality incentive payment paid to a provider for a 22299
fiscal year shall be based on the number of points the provider's 22300
nursing facility is awarded under division (C) of this section for 22301
that fiscal year. The amount of a quality incentive payment paid 22302
to a provider of a nursing facility that is awarded no points may 22303
be zero. The mean payment for fiscal year 2007, weighted by 22304
medicaid days, shall be two per cent of the average rate for all 22305
nursing facilities calculated under sections 5111.20 to 5111.33 of 22306
the Revised Code, excluding this sectionthree dollars per 22307
medicaid day. Nursing facilities placed in the fourth group shall 22308
be included for the purpose of determining the mean payment.The 22309
department shall adjust the mean payment for subsequent fiscal 22310
years by the same adjustment factors the department uses to 22311
adjust, pursuant to division (B) of section 5111.222 of the 22312
Revised Code, nursing facilities' rates otherwise determined under 22313
divisions (A)(1), (2), (3), and (6) of that section.22314

       (C) Each year, the department shall establish four quality 22315
tier groups. Each group shall consist of one quarter of all 22316
nursing facilities participating in the medicaid program. The 22317
first group shall consist of the quarter of nursing facilities 22318
individually awarded the most number of points under division (D) 22319
of this section. The second group shall consist of the quarter of 22320
nursing facilities individually awarded the second most number of 22321
points under division (D) of this section. The third group shall 22322
consist of the quarter of nursing facilities individually awarded 22323
the third most number of points under division (D) of this 22324
section. The fourth group shall consist of the quarter of nursing 22325
facilities individually awarded the least number of points under 22326
division (D) of this section.22327

       (D) Each year(1) Except as provided by division (C)(2) of 22328
this section, the department shall annually award each nursing 22329
facility participating in the medicaid program one point for each 22330
of the following accountability measures the facility meets:22331

       (1)(a) The facility had no health deficiencies on the 22332
facility's most recent standard survey.22333

       (2)(b) The facility had no health deficiencies with a scope 22334
and severity level greater than E, as determined under nursing 22335
facility certification standards established under Title XIX, on 22336
the facility's most recent standard survey.22337

       (3)(c) The facility's resident satisfaction is above the 22338
statewide average.22339

       (4)(d) The facility's family satisfaction is above the 22340
statewide average.22341

       (5)(e) The number of hours the facility employs nurses is 22342
above the statewide average.22343

       (6)(f) The facility's employee retention rate is above the 22344
average for the facility's peer group established in division (C) 22345
of section 5111.231 of the Revised Code.22346

       (7)(g) The facility's occupancy rate is above the statewide 22347
average.22348

       (8)(h) The facility's medicaid utilization rate is above the 22349
statewide average.22350

       (9)(i) The facility's case-mix score is above the statewide 22351
average.22352

       (E)(2) The department shall award points pursuant to division 22353
(C)(1)(c) or (d) of this section only for a fiscal year 22354
immediately following a calendar year for which a survey of 22355
resident or family satisfaction has been conducted under section 22356
173.47 of the Revised Code.22357

       (D) The director of job and family services shall adopt rules 22358
under section 5111.02 of the Revised Code as necessary to 22359
implement this section. The rules shall include rules establishing 22360
the system for awarding points under division (D)(C) of this 22361
section.22362

       Sec. 5111.27.  (A) The department of job and family services 22363
shall conduct a desk review of each cost report it receives under22364
section 5111.26 of the Revised Code. Based on the desk review, the 22365
department shall make a preliminary determination of whether the 22366
reported costs are allowable costs. The department shall notify 22367
each provider of whether any of the reported costs are22368
preliminarily determined not to be allowable, the rate calculation 22369
under sections 5111.20 to 5111.33 of the Revised Code that results 22370
from that determination, and the reasons for the determination and 22371
resulting rate. The department shall allow the provider to verify 22372
the calculation and submit additional information.22373

       (B) The department may conduct an audit, as defined by rule 22374
adopted under section 5111.02 of the Revised Code, of any cost 22375
report and shall notify the provider of its findings.22376

       Audits shall be conducted by auditors under contract with or 22377
employed by the department. The decision whether to conduct an 22378
audit and the scope of the audit, which may be a desk or field22379
audit, shall be determined based on prior performance of the22380
provider and may be based on a risk analysis or other evidence22381
that gives the department reason to believe that the provider has22382
reported costs improperly. A desk or field audit may be performed 22383
annually, but is required whenever a provider does not pass the 22384
risk analysis tolerance factors. The department shall issue the 22385
audit report no later than three years after the cost report is 22386
filed, or upon the completion of a desk or field audit on the 22387
report or a report for a subsequent cost reporting period,22388
whichever is earlier. During the time within which the department 22389
may issue an audit report, the provider may amend the cost report 22390
upon discovery of a material error or material additional 22391
information. The department shall review the amended cost report 22392
for accuracy and notify the provider of its determination.22393

       The department may establish a contract for the auditing of22394
facilities by outside firms. Each contract entered into by bidding 22395
shall be effective for one to two years. The department shall 22396
establish an audit manual and program which shall require that all 22397
field audits, conducted either pursuant to a contract or by 22398
department employees:22399

       (1) Comply with the applicable rules prescribed pursuant to 22400
Titles XVIII and XIX;22401

       (2) Consider generally accepted auditing standards prescribed 22402
by the American institute of certified public accountants;22403

       (3) Include a written summary as to whether the costs22404
included in the report examined during the audit are allowable and 22405
are presented fairly in accordance with generally accepted22406
accounting principles and department rules, and whether, in all22407
material respects, allowable costs are documented, reasonable, and 22408
related to patient care;22409

       (4) Are conducted by accounting firms or auditors who, during 22410
the period of the auditors' professional engagement or employment 22411
and during the period covered by the cost reports, do not have nor 22412
are committed to acquire any direct or indirect financial interest 22413
in the ownership, financing, or operation of a nursing facility or 22414
intermediate care facility for the mentally retarded in this 22415
state;22416

       (5) Are conducted by accounting firms or auditors who, as a 22417
condition of the contract or employment, shall not audit any22418
facility that has been a client of the firm or auditor;22419

       (6) Are conducted by auditors who are otherwise independent 22420
as determined by the standards of independence established by the 22421
American institute of certified public accountants;22422

       (7) Are completed within the time period specified by the22423
department;22424

       (8) Provide to the provider complete written interpretations 22425
that explain in detail the application of all relevant contract 22426
provisions, regulations, auditing standards, rate formulae, and 22427
departmental policies, with explanations and examples, that are 22428
sufficient to permit the provider to calculate with reasonable 22429
certainty those costs that are allowable and the rate to which the 22430
provider's facility is entitled.22431

       For the purposes of division (B)(4) of this section, 22432
employment of a member of an auditor's family by a nursing 22433
facility or intermediate care facility for the mentally retarded 22434
that the auditor does not review does not constitute a direct or 22435
indirect financial interest in the ownership, financing, or22436
operation of the facility.22437

       (C) The department, pursuant to rules adopted under section 22438
5111.02 of the Revised Code, may conduct an exception review of 22439
assessment data submitted under section 5111.232 of the Revised 22440
Code. The department may conduct an exception review based on the 22441
findings of a certification survey conducted by the department of 22442
health, a risk analysis, or prior performance of the provider.22443

       Exception reviews shall be conducted at the facility by22444
appropriate health professionals under contract with or employed 22445
by the department of job and family services. The professionals 22446
may review resident assessment forms and supporting documentation, 22447
conduct interviews, and observe residents to identify any patterns 22448
or trends of inaccurate assessments and resulting inaccurate 22449
case-mix scores.22450

       The rules shall establish an exception review program that22451
requires that exception reviews do all of the following:22452

       (1) Comply with Titles XVIII and XIX;22453

       (2) Provide a written summary that states whether the22454
resident assessment forms have been completed accurately;22455

       (3) Are conducted by health professionals who, during the22456
period of their professional engagement or employment with the 22457
department, neither have nor are committed to acquire any direct 22458
or indirect financial interest in the ownership, financing, or 22459
operation of a nursing facility or intermediate care facility for 22460
the mentally retarded in this state;22461

       (4) Are conducted by health professionals who, as a condition 22462
of their engagement or employment with the department, shall not22463
review any provider that has been a client of the professional.22464

       For the purposes of division (C)(3) of this section, 22465
employment of a member of a health professional's family by a 22466
nursing facility or intermediate care facility for the mentally 22467
retarded that the professional does not review does not constitute 22468
a direct or indirect financial interest in the ownership,22469
financing, or operation of the facility.22470

       If an exception review is conducted before the effective date 22471
of the rate that is based on the case-mix data subject to the 22472
review and the review results in findings that exceed tolerance 22473
levels specified in the rules adopted under this division, the 22474
department, in accordance with those rules, may use the findings 22475
to recalculate individual resident case-mix scores, quarterly 22476
average facility case-mix scores, and annual average facility 22477
case-mix scores. The department may use the recalculated quarterly 22478
and annual facility average case-mix scores to calculate the 22479
facility's rate for direct care costs for the appropriate calendar 22480
quarter or quarters.22481

       (D) The department shall prepare a written summary of any22482
audit disallowance or exception review finding that is made after22483
the effective date of the rate that is based on the cost or22484
case-mix data. Where the provider is pursuing judicial or22485
administrative remedies in good faith regarding the disallowance22486
or finding, the department shall not withhold from the provider's 22487
current payments any amounts the department claims to be due from22488
the provider pursuant to section 5111.28 of the Revised Code.22489

       (E) The department shall not reduce rates calculated under22490
sections 5111.20 to 5111.33 of the Revised Code on the basis that22491
the provider charges a lower rate to any resident who is not22492
eligible for the medicaid program.22493

       (F) The department shall adjust the rates calculated under22494
sections 5111.20 to 5111.33 of the Revised Code to account for22495
reasonable additional costs that must be incurred by nursing22496
facilities and intermediate care facilities for the mentally22497
retarded to comply with requirements of federal or state statutes, 22498
rules, or policies enacted or amended after January 1, 1992, or 22499
with orders issued by state or local fire authorities.22500

       Sec. 5111.31.  (A) Every provider agreement with the provider 22501
of a nursing facility or intermediate care facility for the 22502
mentally retarded shall:22503

       (1) Prohibit the provider from failing or refusing to retain 22504
as a patient any person because the person is, becomes, or may, as 22505
a patient in the facility, become a medicaid recipient. For the 22506
purposes of this division, a medicaid recipient who is a patient 22507
in a facility shall be considered a patient in the facility during 22508
any hospital stays totaling less than twenty-five days during any22509
twelve-month period. Recipients who have been identified by the22510
department of job and family services or its designee as requiring 22511
the level of care of an intermediate care facility for the 22512
mentally retarded shall not be subject to a maximum period of 22513
absences during which they are considered patients if prior 22514
authorization of the department for visits with relatives and 22515
friends and participation in therapeutic programs is obtained 22516
under rules adopted under section 5111.02 of the Revised Code.22517

       (2) Except as provided by division (B)(1) of this section, 22518
include any part of the facility that meets standards for 22519
certification of compliance with federal and state laws and rules 22520
for participation in the medicaid program.22521

       (3) Prohibit the provider from discriminating against any22522
patient on the basis of race, color, sex, creed, or national22523
origin.22524

       (4) Except as otherwise prohibited under section 5111.55 of 22525
the Revised Code, prohibit the provider from failing or refusing 22526
to accept a patient because the patient is, becomes, or may, as a 22527
patient in the facility, become a medicaid recipient if less than 22528
eighty per cent of the patients in the facility are medicaid 22529
recipients.22530

       (B)(1) Except as provided by division (B)(2) of this section, 22531
the following are not required to be included in a provider 22532
agreement unless otherwise required by federal law:22533

        (a) Beds added during the period beginning July 1, 1987, and 22534
ending July 1, 1993, to a nursing home licensed under Chapter 22535
3721. of the Revised Code;22536

        (b) Beds in an intermediate care facility for the mentally 22537
retarded that are designated for respite care under a medicaid 22538
waiver component operated pursuant to a waiver sought under 22539
section 5111.87 of the Revised Code;22540

       (c) Beds that are converted to providing home and 22541
community-based services under the ICF/MR conversion pilot program 22542
authorized by a waiver sought under division (B)(1) of section 22543
5111.88 of the Revised Code.22544

        (2) If a provider chooses to include a bed specified in 22545
division (B)(1)(a) of this section in a provider agreement, the 22546
bed may not be removed from the provider agreement unless the 22547
provider withdraws the facility in which the bed is located from 22548
the medicaid program.22549

       (C) Nothing in this section shall bar a provider that is a 22550
religious organization operating a religious or denominational 22551
nursing facility or intermediate care facility for the mentally 22552
retarded from giving preference to persons of the same religion or 22553
denomination. Nothing in this section shall bar any provider from 22554
giving preference to persons with whom the provider has 22555
contracted to provide continuing care.22556

       (D) Nothing in this section shall bar the provider of a 22557
county home organized under Chapter 5155. of the Revised Code from 22558
admitting residents exclusively from the county in which the 22559
county home is located.22560

       (E) No provider of a nursing facility or intermediate care 22561
facility for the mentally retarded for which a provider agreement 22562
is in effect shall violate the provider contract obligations 22563
imposed under this section.22564

       (F) Nothing in divisions (A) and (C) of this section shall22565
bar a provider from retaining patients who have resided in the22566
provider's facility for not less than one year as private pay 22567
patients and who subsequently become medicaid recipients, but 22568
refusing to accept as a patient any person who is or may, as a 22569
patient in the facility, become a medicaid recipient, if all of 22570
the following apply:22571

       (1) The provider does not refuse to retain any patient who22572
has resided in the provider's facility for not less than one year 22573
as a private pay patient because the patient becomes a medicaid 22574
recipient, except as necessary to comply with division (F)(2) of 22575
this section;22576

       (2) The number of medicaid recipients retained under this22577
division does not at any time exceed ten per cent of all the22578
patients in the facility;22579

       (3) On July 1, 1980, all the patients in the facility were22580
private pay patients.22581

       Sec. 5111.88.  (A) As used in sections 5111.88 to 5111.881222582
5111.8817 of the Revised Code:22583

       "Administrative agency" means the department of job and 22584
family services or, if the department assigns the day-to-day 22585
administration of the ICF/MR conversion pilot program to the 22586
department of mental retardation and developmental disabilities 22587
pursuant to section 5111.887 of the Revised Code, the department 22588
of mental retardation and developmental disabilities.22589

       "ICF/MR conversion pilot program" means the medicaid waiver 22590
component authorized by a waiver sought under division (B)(1) of 22591
this section.22592

       "ICF/MR services" means intermediate care facility for the 22593
mentally retarded services covered by the medicaid program that an 22594
intermediate care facility for the mentally retarded provides to a 22595
resident of the facility who is a medicaid recipient eligible for 22596
medicaid-covered intermediate care facility for the mentally 22597
retarded services.22598

       "Intermediate care facility for the mentally retarded" has 22599
the same meaning as in section 5111.20 of the Revised Code.22600

       "Medicaid waiver component" has the same meaning as in 22601
section 5111.85 of the Revised Code.22602

       (B) By July 1, 2006, or as soon thereafter as practical, but 22603
not later than January 1, 2007, the director of job and family 22604
services shall, after consulting with and receiving input from the 22605
ICF/MR conversion advisory council, submit both of the following 22606
to the United States secretary of health and human services:22607

       (1) An application for a waiver authorizing the ICF/MR 22608
conversion pilot program under which intermediate care facilities 22609
for the mentally retarded, other than such facilities operated by 22610
the department of mental retardation and developmental 22611
disabilities, may volunteer to convert in whole or in part from 22612
providing intermediate care facility for the mentally retarded 22613
services to providing home and community-based services and 22614
individuals with mental retardation or a developmental disability 22615
who are eligible for ICF/MR services may volunteer to receive 22616
instead home and community-based services;22617

       (2) An amendment to the state medicaid plan to authorize the 22618
director, beginning on the first day that the ICF/MR conversion 22619
pilot program begins implementation under section 5111.882 of the 22620
Revised Code and except as provided by section 5111.8811 of the 22621
Revised Code, to refuse to enter into or amend a medicaid provider 22622
agreement with the operator of an intermediate care facility for 22623
the mentally retarded if the provider agreement or amendment would 22624
authorize the operator to receive medicaid payments for more 22625
intermediate care facility for the mentally retarded beds than the 22626
operator receives on the day before that day.22627

       (C) The director shall notify the governor, speaker and 22628
minority leader of the house of representatives, and president and 22629
minority leader of the senate when the director submits the 22630
application for the ICF/MR conversion pilot program under division 22631
(B)(1) of this section and the amendment to the state medicaid 22632
plan under division (B)(2) of this section. The director is not 22633
required to submit the application and the amendment at the same 22634
time.22635

       Sec. 5111.882.  If the United States secretary of health and 22636
human services approves the waiver requested under division (B)(1) 22637
of section 5111.88 of the Revised Code, the administrative agency 22638
shall implement the ICF/MR conversion pilot program for not less 22639
than three years as follows:22640

       (A) Permit no more than two hundred individuals to 22641
participate in the program at one time;22642

       (B) Select, from among volunteers only, enough intermediate 22643
care facilities for the mentally retarded to convert in whole or 22644
in part from providing ICF/MR services to providing home and 22645
community-based services as necessary to accommodate each 22646
individual participating in the program and ensure that the 22647
facilities selected for conversion cease, except as provided by 22648
section 5111.8811 of the Revised Code, to provide any ICF/MR 22649
services once the conversion takes place;22650

       (C) Subject to division (A) of this section, permit 22651
individuals who reside in an intermediate care facility for the 22652
mentally retarded that converts in whole or in part to providing 22653
home and community-based services to choose whether to participate 22654
in the program or, if the facility ceases to have enough 22655
ICF/MR-certified beds for the individual, to transfer to another 22656
intermediate care facility for the mentally retarded that is not 22657
convertinghas an available ICF/MR-certified bed for the 22658
individual;22659

       (D) Ensure that no individual receiving ICF/MR services on 22660
the effective date of this section suffers an interruption in 22661
medicaid-covered services that the individual is eligible to 22662
receive;22663

       (E) Collect information as necessary for the evaluation 22664
required by section 5111.889 of the Revised Code;22665

       (F) After consulting with the ICF/MR conversion advisory 22666
council, make adjustments to the program that the administrative 22667
agency and, if the administrative agency is not the department of 22668
job and family services, the department agree are both necessary 22669
for the program to be implemented more effectively and consistent 22670
with the terms of the waiver authorizing the program. No 22671
adjustment may be made that expands the size or scope of the 22672
program.22673

       Sec. 5111.889.  (A) The administrative agency, in 22674
consultation with the ICF/MR conversion advisory council, shall 22675
conduct an evaluation of the ICF/MR conversion pilot program. All 22676
of the following shall be examined as part of the evaluation:22677

       (1) The effectiveness of the home and community-based 22678
services provided under the program in meeting the health and 22679
welfare needs of the individuals participating in the program as 22680
identified in the individuals' written individual service plans;22681

       (2) The satisfaction of the individuals participating in the 22682
program with the home and community-based services;22683

       (3) The impact that the conversion in whole or in part from 22684
providing ICF/MR services to providing home and community-based 22685
services has on the intermediate care facilities for the mentally 22686
retarded that so convert;22687

       (4) The program's cost effectiveness, including 22688
administrative cost effectiveness;22689

       (5) Feedback about the program from the individuals 22690
participating in the program, such individuals' families and 22691
guardians, county boards of mental retardation and developmental 22692
disabilities, and providers of home and community-based services 22693
under the program;22694

       (6) Other matters the administrative agency considers 22695
appropriate for evaluation.22696

       (B) The administrative agency, in consultation with the 22697
ICF/MR conversion advisory council, shall prepare two reports of 22698
the evaluation conducted under this section. The initial report 22699
shall be finished not sooner than the last day of the ICF/MR 22700
conversion pilot program's first year of operation. The final 22701
report shall be finished not sooner than the last day of the 22702
program's second year of operation. The administrative agency 22703
shall provide a copy of each report to the governor, president and 22704
minority leader of the senate, and speaker and minority leader of 22705
the house of representatives.22706

       Sec. 5111.8811.  An intermediate care facility for the 22707
mentally retarded that converts in whole or in part from providing 22708
ICF/MR services to providing home and community-based services 22709
under the ICF/MR conversion pilot program may reconvert the 22710
converted beds to providing ICF/MR services after the program 22711
terminates unless eitherany of the following is the case:22712

       (A) The program, following the general assembly's enactment 22713
of law authorizing the program's statewide implementation, is 22714
implemented statewide;22715

       (B) The facility no longer meets the requirements for 22716
certification as an intermediate care facility for the mentally 22717
retarded;22718

       (C) The facility no longer meets the requirements for 22719
licensure as a residential facility under section 5123.19 of the 22720
Revised Code or, if the facility is eligible under section 22721
5123.192 of the Revised Code to be licensed as a nursing home, the 22722
requirements for licensure as a nursing home under section 3721.02 22723
or 3721.09 of the Revised Code.22724

       Sec. 5111.8812.  (A) Subject to division (B) of this section 22725
and beginning not later than two and one-half years after the date 22726
the ICF/MR conversion pilot program terminates, the department of 22727
mental retardation and developmental disabilities shall be 22728
responsible for a portion of the nonfederal share of medicaid 22729
expenditures for ICF/MR services provided byincurred for any beds 22730
of an intermediate care facility for the mentally retarded that 22731
reconvertsare reconverted to providing ICF/MR services under 22732
section 5111.8811 of the Revised Code. The portion for which the 22733
department shall be responsible shall be the portion that the 22734
department and department of job and family services specify in an 22735
agreement.22736

       (B) The department of mental retardation and developmental 22737
disabilities shall not be responsible for any portion of the 22738
nonfederal share of medicaid expenditures for ICF/MR services 22739
incurred for any beds of an intermediate care facility for the 22740
mentally retarded that are in excess of the number of beds the 22741
facility had while participating in the ICF/MR conversion pilot 22742
program.22743

       Sec. 5111.8813.  The operator of an intermediate care 22744
facility for the mentally retarded that converts only in part from 22745
providing ICF/MR services to providing home and community-based 22746
services under the ICF/MR conversion pilot program shall place the 22747
beds that convert in a distinct part of the facility that houses 22748
the intermediate care facility for the mentally retarded.22749

       Sec. 5111.8814.  An intermediate care facility for the 22750
mentally retarded that converts in whole to providing home and 22751
community-based services under the ICF/MR conversion pilot program 22752
shall either be licensed as a residential facility under section 22753
5123.19 of the Revised Code or certified to provide supported 22754
living under section 5126.431 of the Revised Code. If an 22755
intermediate care facility for the mentally retarded converts in 22756
part to providing such home and community-based services, the 22757
distinct part of the facility that provides the home and 22758
community-based services shall either be licensed as a residential 22759
facility under section 5123.19 of the Revised Code or certified to 22760
provide supported living under section 5126.431 of the Revised 22761
Code. The facility or distinct part of the facility shall be 22762
licensed as a residential facility rather than certified to 22763
provide supported living if it meets the definition of 22764
"residential facility" in section 5123.19 of the Revised Code.22765

       Sec. 5111.8815.  (A) Not later than thirty days after the 22766
date a resident of an intermediate care facility for the mentally 22767
retarded is enrolled in the ICF/MR conversion pilot program, the 22768
operator of the intermediate care facility for the mentally 22769
retarded shall do the following regardless of whether the resident 22770
resides in a distinct part of a facility that also houses the 22771
intermediate care facility for the mentally retarded:22772

       (1) If the intermediate care facility for the mentally 22773
retarded is licensed as a residential facility under section 22774
5123.19 of the Revised Code, notify the director of mental 22775
retardation and developmental disabilities of the resident's 22776
enrollment;22777

       (2) If the intermediate care facility for the mentally 22778
retarded is licensed as a nursing home under section 3721.02 of 22779
the Revised Code, notify the director of health of the resident's 22780
enrollment;22781

       (3) If the intermediate care facility for the mentally 22782
retarded is licensed as a nursing home by a political subdivision 22783
under section 3721.09 of the Revised Code, notify the officials of 22784
the political subdivision of the resident's enrollment.22785

       (B) The director of mental retardation and developmental 22786
disabilities, director of health, and officials of a political 22787
subdivision shall reduce the licensed capacity of a residential 22788
facility or nursing home by the number of the residential 22789
facility's or nursing home's residents who enroll in the ICF/MR 22790
conversion pilot program. The director of job and family services 22791
shall be notified of each reduction in licensed capacity made 22792
under this section.22793

       Sec. 5111.8816.  Not later than thirty days after the date an 22794
intermediate care facility for the mentally retarded converts in 22795
whole or in part to providing home and community-based services 22796
under the ICF/MR conversion pilot program, the operator of the 22797
facility shall notify the director of job and family services of 22798
the number of beds that converted. The director of job and family 22799
services shall notify the director of health of the operator's 22800
notice. The director of health shall reduce the facility's 22801
certified capacity by the number of beds that convert. The 22802
director of health shall notify the director of job and family 22803
services whenever the director of health takes action under this 22804
section.22805

       Sec. 5111.8817.  On receipt of notice from the director of 22806
health under section 5111.8816 of the Revised Code that the 22807
director has reduced the certified capacity of an intermediate 22808
care facility for the mentally retarded, the director of job and 22809
family services shall amend the facility's medicaid provider 22810
agreement to reflect the facility's reduced certified capacity or, 22811
if the facility's certified capacity is reduced to zero, terminate 22812
the facility's medicaid provider agreement.22813

       Sec. 5111.941.  The medicaid revenue and collections fund is 22814
hereby created in the state treasury. Except as otherwise provided 22815
by statute or as authorized by the controlling board, the 22816
non-federal share of all medicaid-related revenues, collections, 22817
and recoveries shall be credited to the fund. The department of 22818
job and family services shall use money credited to the fund to 22819
pay for medicaid services and contracts.22820

       Sec. 5111.081.        Sec. 5111.942. (A) The prescription drug rebates 22821
fund is hereby created in the state treasury. AllBoth of the 22822
following shall be credited to the fund:22823

       (1) The non-federal share of all rebates paid by drug22824
manufacturers to the department of job and family services in22825
accordance with a rebate agreement required by 42 U.S.C.A. 1396r-822826
shall be credited to the fund. The;22827

       (2) The non-federal share of all supplemental rebates paid by 22828
drug manufacturers to the department of job and family services in 22829
accordance with the supplemental drug rebate program established 22830
under section 5111.081 of the Revised Code.22831

       (B) The department of job and family services shall use money 22832
credited to the prescription drug rebates fund to pay for medicaid22833
services and contracts.22834

       Sec. 5111.943. (A) The health care - federal fund is hereby 22835
created in the state treasury. All of the following shall be 22836
credited to the fund:22837

       (1) Funds that division (B) of section 5112.18 of the Revised 22838
Code requires be credited to the fund;22839

       (2) The federal share of all rebates paid by drug 22840
manufacturers to the department of job and family services in 22841
accordance with a rebate agreement required by 42 U.S.C. 1396r-8;22842

       (3) The federal share of all supplemental rebates paid by 22843
drug manufacturers to the department of job and family services in 22844
accordance with the supplemental drug rebate program established 22845
under section 5111.081 of the Revised Code;22846

       (4) Except as otherwise provided by statute or as authorized 22847
by the controlling board, the federal share of all other 22848
medicaid-related revenues, collections, and recoveries.22849

       (B) All money credited to the health care - federal fund 22850
pursuant to division (B) of section 5112.18 of the Revised Code 22851
shall be used solely for distributing funds to hospitals under 22852
section 5112.08 of the Revised Code. The department of job and 22853
family services shall use all other money credited to the fund to 22854
pay for other medicaid services and contracts.22855

       Sec. 5112.08.  The director of job and family services shall22856
adopt rules under section 5112.03 of the Revised Code establishing22857
a methodology to pay hospitals that is sufficient to expend all22858
money in the indigent care pool. Under the rules:22859

       (A) The department of job and family services may classify22860
similar hospitals into groups and allocate funds for distribution22861
within each group.22862

       (B) The department shall establish a method of allocating22863
funds to hospitals, taking into consideration the relative amount22864
of indigent care provided by each hospital or group of hospitals.22865
The amount to be allocated shall be based on any combination of22866
the following indicators of indigent care that the director22867
considers appropriate:22868

       (1) Total costs, volume, or proportion of services to22869
recipients of the medical assistance program, including recipients22870
enrolled in health insuring corporations;22871

       (2) Total costs, volume, or proportion of services to22872
low-income patients in addition to recipients of the medical22873
assistance program, which may include recipients of Title V of the22874
"Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.A. 301, as22875
amended, and recipients of financial or medical assistance 22876
provided under Chapter 5115. of the Revised Code;22877

       (3) The amount of uncompensated care provided by the hospital 22878
or group of hospitals;22879

       (4) Other factors that the director considers to be22880
appropriate indicators of indigent care.22881

       (C) The department shall distribute funds to each hospital or 22882
group of hospitals in a manner that first may provide for an22883
additional distribution to individual hospitals that provide a22884
high proportion of indigent care in relation to the total care22885
provided by the hospital or in relation to other hospitals. The22886
department shall establish a formula to distribute the remainder22887
of the funds. The formula shall be consistent with section 1923 of 22888
the "Social Security Act," 42 U.S.C.A. 1396r-4, as amended, shall 22889
be based on any combination of the indicators of indigent care22890
listed in division (B) of this section that the director considers 22891
appropriate.22892

       (D) The department shall distribute funds to each hospital in22893
installments not later than ten working days after the deadline22894
established in rules for each hospital to pay an installment on22895
its assessment under section 5112.06 of the Revised Code. In the22896
case of a governmental hospital that makes intergovernmental22897
transfers, the department shall pay an installment under this22898
section not later than ten working days after the earlier of that22899
deadline or the deadline established in rules for the governmental22900
hospital to pay an installment on its intergovernmental transfer.22901
If the amount in the hospital care assurance program fund created 22902
under section 5112.18 of the Revised Code and the hospital care 22903
assurance matchportion of the health care - federal fund created 22904
under section 5111.943 of the Revised Code that is credited to 22905
that fund pursuant to division (B) of section 5112.18 of the 22906
Revised Code isare insufficient to make the total distributions 22907
for which hospitals are eligible to receive in any period, the 22908
department shall reduce the amount of each distribution by the 22909
percentage by which the amount isand portion are insufficient. 22910
The department shall distribute to hospitals any amounts not22911
distributed in the period in which they are due as soon as moneys 22912
are available in the funds.22913

       Sec. 5112.18.  (A) Except as provided in section 5112.19 of22914
the Revised Code, all payments of assessments by hospitals under22915
section 5112.06 of the Revised Code and all intergovernmental22916
transfers under section 5112.07 of the Revised Code shall be22917
deposited in the state treasury to the credit of the hospital care22918
assurance program fund, hereby created. All investment earnings of 22919
the hospital care assurance program fund shall be credited to the 22920
fund. The department of job and family services shall maintain 22921
records that show the amount of money in the hospital care 22922
assurance program fund at any time that has been paid by each22923
hospital and the amount of any investment earnings on that amount.22924
All moneys credited to the hospital care assurance program fund22925
shall be used solely to make payments to hospitals under division22926
(D) of this section and section 5112.08 of the Revised Code.22927

       (B) All federal matching funds received as a result of the22928
department distributing funds from the hospital care assurance22929
program fund to hospitals under section 5112.08 of the Revised22930
Code shall be credited to the hospital care assurance matchhealth 22931
care - federal fund, which is hereby created in the state treasury22932
under section 5111.943 of the Revised Code. All money credited to 22933
the hospital care assurance match fund shall be used solely for22934
distributing funds to hospitals under section 5112.08 of the22935
Revised Code.22936

       (C) All distributions of funds to hospitals under section22937
5112.08 of the Revised Code are conditional on:22938

       (1) Expiration of the time for appeals under section 5112.0922939
of the Revised Code without the filing of an appeal, or on court22940
determinations, in the event of appeals, that the hospital is22941
entitled to the funds;22942

       (2) The availability of sufficient moneys in the hospital22943
care assurance program fund and the hospital care assurance match22944
fundsum of the following being sufficient to distribute the funds 22945
after the final determination of any appeals;:22946

       (a) The available money in the hospital care assurance 22947
program fund;22948

       (b) The available portion of the money in the health care - 22949
federal fund that is credited to that fund pursuant to division 22950
(B) of this section.22951

       (3) The hospital's compliance with section 5112.17 of the22952
Revised Code.22953

       (D) If an audit conducted by the department of the amounts of 22954
payments made and funds received by hospitals under sections22955
5112.06, 5112.07, and 5112.08 of the Revised Code identifies22956
amounts that, due to errors by the department, a hospital should22957
not have been required to pay but did pay, should have been22958
required to pay but did not pay, should not have received but did22959
receive, or should have received but did not receive, the22960
department shall:22961

       (1) Make payments to any hospital that the audit reveals paid 22962
amounts it should not have been required to pay or did not receive 22963
amounts it should have received;22964

       (2) Take action to recover from a hospital any amounts that22965
the audit reveals it should have been required to pay but did not22966
pay or that it should not have received but did receive.22967

       Payments made under division (D)(1) of this section shall be22968
made from the hospital care assurance program fund. Amounts22969
recovered under division (D)(2) of this section shall be deposited22970
to the credit of that fund. Any hospital may appeal the amount the 22971
hospital is to be paid under division (D)(1) or the amount that is 22972
to be recovered from the hospital under division (D)(2) of this 22973
section to the court of common pleas of Franklin county.22974

       Sec. 5112.31.  The department of job and family services 22975
shall do all of the following:22976

       (A) For the purpose of providing home and community-based22977
services for mentally retarded and developmentally disabled22978
persons, annually assess each intermediate care facility for the22979
mentally retarded a franchise permit fee equal to nine dollars and 22980
sixty-three cents multiplied, except as adjusted under section 22981
5112.311 of the Revised Code, by the product of the following:22982

       (1) The number of beds certified under Title XIX of the22983
"Social Security Act" on the first day of May of the calendar year 22984
in which the assessment is determined pursuant to division (A) of 22985
section 5112.33 of the Revised Code;22986

       (2) The number of days in the fiscal year beginning on the22987
first day of July of the same calendar year.22988

       (B) Beginning July 1, 2007, and the first day of each July 22989
thereafter, adjust fees determined under division (A) of this22990
section in accordance with the composite inflation factor 22991
established in rules adopted under section 5112.39 of the Revised 22992
Code.22993

       (C) If the United States secretary of health and human 22994
services determines that the franchise permit fee established by 22995
sections 5112.30 to 5112.39 of the Revised Code would be an22996
impermissible health care-related tax under section 1903(w) of the 22997
"Social Security Act," 42 U.S.C.A. 1396b(w), as amended, take all 22998
necessary actions to cease implementation of those sections in 22999
accordance with rules adopted under section 5112.39 of the Revised 23000
Code.23001

       Sec. 5112.311.  If, under section 5111.8816 of the Revised 23002
Code, the certified capacity of an intermediate care facility for 23003
the mentally retarded is reduced, the department of job and family 23004
services shall adjust the franchise permit fee the facility was 23005
assessed under section 5112.31 of the Revised Code accordingly. 23006
If, under section 5111.8811 of the Revised Code, the certified 23007
capacity of an intermediate care facility for the mentally 23008
retarded is increased, the department may adjust the franchise 23009
permit fee the facility was assessed under section 5112.31 of the 23010
Revised Code accordingly.23011

       Sec. 5115.04.  (A) The department of job and family services23012
shall supervise and administer the disability financial assistance 23013
program, except that the department may require county departments 23014
of job and family services to perform any administrative function 23015
specified in rules adopted by the director of job and family23016
services.23017

       (B) If the department requires county departments to perform23018
administrative functions under this section, the director shall 23019
adopt rules in accordance with section 111.15 of the Revised Code23020
governing the performance of the functions to be performed by 23021
county departments. County departments shall perform the functions 23022
in accordance with the rules. The director shall conduct 23023
investigations to determine whether disability financial 23024
assistance is being administered in compliance with the Revised 23025
Code and rules adopted by the director.23026

       (C) If disability financial assistance payments are made by 23027
the county department of job and family services, the department 23028
shall advance sufficient funds to provide the county treasurer 23029
with the amount estimated for the payments. Financial assistance 23030
payments shall be distributed in accordance with sections 117.4523031
126.35, 319.16, and 329.03 of the Revised Code.23032

       Sec. 5119.16. As used in this section, "free clinic" has the 23033
same meaning as in section 2305.2341 of the Revised Code.23034

       (A) The department of mental health is hereby designated to 23035
provide certain goods and services for the department of mental 23036
health, the department of mental retardation and developmental 23037
disabilities, the department of rehabilitation and correction, the 23038
department of youth services, and other state, county, or 23039
municipal agencies requesting such goods and services when the 23040
department of mental health determines that it is in the public 23041
interest, and considers it advisable, to provide these goods and 23042
services. The department of mental health also may provide goods 23043
and services to agencies operated by the United States government 23044
and to public or private nonprofit agencies, other than free 23045
clinics, that are funded in whole or in part by the state if the 23046
public or private nonprofit agencies are designated for 23047
participation in this program by the director of mental health for 23048
community mental health agencies, the director of mental 23049
retardation and developmental disabilities for community mental 23050
retardation and developmental disabilities agencies, the director 23051
of rehabilitation and correction for community rehabilitation and23052
correction agencies, or the director of youth services for23053
community youth services agencies. The director of aging may23054
designate for participation community agencies holding a contract23055
with an area agency on aging established under the "Older23056
Americans Act," 79 Stat. 219, 42 U.S.C.A. 3001, as amended.23057
Designated23058

       Designated community agencies shall receive goods and 23059
services through the department of mental health only in those 23060
cases where the designating state agency certifies that providing 23061
such goods and services to the agency will conserve public 23062
resources to the benefit of the public and where the provision of 23063
such goods and services is considered feasible by the department 23064
of mental health.23065

       Purchases of goods or services under this section are not23066
subject to section 307.86 of the Revised Code.23067

       (A)(B) The department of mental health may permit free 23068
clinics to purchase certain goods and services to the extent the 23069
purchases fall within the exemption to the Robinson-Patman Act, 15 23070
U.S.C. 13 et seq., in 15 U.S.C. 13c, as amended.23071

       (C) The goods and services to be provided by the department 23072
of mental health under divisions (A) and (B) of this section may 23073
include:23074

       (1) Procurement, storage, processing, and distribution of23075
food and professional consultation on food operations;23076

       (2) Procurement, storage, and distribution of medical and23077
laboratory supplies, dental supplies, medical records, forms,23078
optical supplies, and sundries, subject to section 5120.135 of the 23079
Revised Code;23080

       (3) Procurement, storage, repackaging, distribution, and23081
dispensing of drugs, the provision of professional pharmacy23082
consultation, and drug information services;23083

       (4) Other goods and services as may be agreed to.23084

       (B)(D) The department of mental health shall provide the23085
goods and services designated in division (A)(C) of this section 23086
to its institutions and to state-operated community-based mental23087
health services.23088

       (C)(E) After consultation with and advice from the director23089
of mental retardation and developmental disabilities, the director 23090
of rehabilitation and correction, and the director of youth 23091
services, the department of mental health shall provide the goods 23092
and services designated in division (A)(C) of this section to the 23093
department of mental retardation and developmental disabilities, 23094
the department of rehabilitation and correction, and the 23095
department of youth services.23096

       (D)(F) The cost of administration of this section shall be23097
determined by the department of mental health and paid by the23098
agencies or free clinics receiving the goods and services to the 23099
department for deposit in the state treasury to the credit of the 23100
mental health fund, which is hereby created. The fund shall be 23101
used to pay the cost of administration of this section to the 23102
department.23103

       (E)(G) If the goods or services designated in division (A)(C)23104
of this section are not provided in a satisfactory manner by the23105
department of mental health to the agencies described in division 23106
(A) of this section, the director of mental retardation and 23107
developmental disabilities, the director of rehabilitation and 23108
correction, the director of youth services, or the managing23109
officer of a department of mental health institution shall attempt 23110
to resolve unsatisfactory service with the director of mental 23111
health. If, after such attempt, the provision of goods or services 23112
continues to be unsatisfactory, the director or officer shall 23113
notify the director of mental health. If within thirty days of 23114
such notice the department of mental health does not provide the 23115
specified goods and services in a satisfactory manner, the 23116
director of mental retardation and developmental disabilities, the 23117
director of rehabilitation and correction, the director of youth 23118
services, or the managing officer of the department of mental 23119
health institution shall notify the director of mental health of 23120
the director's or managing officer's intent to cease purchasing 23121
goods and services from the department. Following a sixty-day 23122
cancellation period from the date of such notice, the department 23123
of mental retardation, department of rehabilitation and 23124
correction, department of youth services, or the department of 23125
mental health institution may obtain the goods and services from a 23126
source other than the department of mental health, if the 23127
department certifies to the department of administrative services 23128
that the requirements of this division have been met.23129

       (F)(H) Whenever a state agency fails to make a payment for23130
goods and services provided under this section within thirty-one23131
days after the date the payment was due, the office of budget and23132
management may transfer moneys from the state agency to the23133
department of mental health. The amount transferred shall not23134
exceed the amount of overdue payments. Prior to making a transfer 23135
under this division, the office of budget and management shall 23136
apply any credits the state agency has accumulated in payments for 23137
goods and services provided under this section.23138

       (I) Purchases of goods and services under this section are 23139
not subject to section 307.86 of the Revised Code.23140

       Sec. 5123.0413. (A) The department of mental retardation and23141
developmental disabilities, in consultation with the department of23142
job and family services, office of budget and management, and23143
county boards of mental retardation and developmental23144
disabilities, shall adopt rules in accordance with Chapter 119. of23145
the Revised Code no later than January 1, 2002, establishing a23146
method of paying for extraordinary costs, including extraordinary23147
costs for services to individuals with mental retardation or other23148
developmental disability, and ensure the availability of adequate23149
funds in the event a county property tax levy for services for23150
individuals with mental retardation or other developmental23151
disability fails. The rules may provide for using and managing one23152
either or moreboth of the following:23153

       (1) County MR/DD medicaid reserve funds established in23154
accordance with section 5705.091 of the Revised Code;23155

       (2) A state MR/DD risk fund, which is hereby created in the23156
state treasury;23157

       (3)(2) A state insurance against MR/DD risk fund, which is23158
hereby created in the state treasury.23159

       (B) Beginning January 1, 2002, the department of job and23160
family services may not request approval from the United States23161
secretary of health and human services to increase the number of23162
slots for home and community-based services until the rules23163
required by division (A) of this section are in effect.23164

       Sec. 5123.196. (A) Except as provided in divisionsdivision23165
(F) of this section, the director of mental retardation and 23166
developmental disabilities shall not issue a license under section 23167
5123.19 of the Revised Code on or after July 1, 2003, if issuance 23168
will result in there being more beds in all residential facilities 23169
licensed under that section than is permitted under division (B) 23170
of this section.23171

       (B) TheExcept as provided in division (D) of this section, 23172
the maximum number of beds for the purpose of division (A) of this 23173
section shall not exceed ten thousand eight hundred thirty-eight 23174
minus, except as provided in division (C) of this section, both of 23175
the following:23176

       (1) The number of such beds that cease to be residential 23177
facility beds on or after July 1, 2003, because a residential 23178
facility license is revoked, terminated, or not renewed for any 23179
reason or is surrendered in accordance with section 5123.19 of the 23180
Revised Code and after the issuance of an adjudication order 23181
pursuant to Chapter 119. of the Revised Code;23182

       (2) The number of such beds for which a licensee voluntarily 23183
converts to use for supported living on or after July 1, 2003.23184

       (C) The director is not required to reduce the maximum number 23185
of beds pursuant to division (B) of this section by a bed that 23186
ceases to be a residential facility bed if the director determines 23187
that the bed is needed to provide services to an individual with 23188
mental retardation or a developmental disability who resided in 23189
the residential facility in which the bed was located unless the 23190
reason the bed ceases to be a residential facility bed is because 23191
it is converted to providing home and community-based services 23192
under the ICF/MR conversion pilot program that is authorized by a 23193
waiver sought under division (B)(1) of section 5111.88 of the 23194
Revised Code.23195

       (D) The director shall increase the number of beds determined 23196
under division (B) of this section if necessary to enable the 23197
operator of a residential facility to do either of the following:23198

       (1) Obtain a residential facility license as required by 23199
section 5111.8814 of the Revised Code;23200

       (2) Reconvert beds to providing ICF/MR services under section 23201
5111.8811 of the Revised Code.23202

       (E) The director shall maintain an up-to-date written record 23203
of the maximum number of residential facility beds provided for by 23204
division (B) of this section.23205

       (F) The director may issue an interim license under division 23206
(R) of section 5123.19 of the Revised Code and issue, pursuant to 23207
rules adopted under division (G)(11) of that section, a waiver 23208
allowing a residential facility to admit more residents than the 23209
facility is licensed to admit regardless of whether the interim 23210
license or waiver will result in there being more beds in all 23211
residential facilities licensed under that section than is 23212
permitted under division (B) of this section. 23213

       Sec. 5123.36.  (A) To the extent funds are available and on 23214
application by a county boardsboard of mental retardation and23215
developmental disabilities or private nonprofit agenciesagency23216
incorporated to provide mental retardation or developmental23217
disability services, state participation inthe director of mental 23218
retardation and developmental disabilities may enter into an 23219
agreement with the county board or agency to assist the county 23220
board or agency with a mental retardation or developmental 23221
disability construction programs may be approved by the director 23222
of mental retardation and developmental disabilities as follows:23223

       (1) Theproject. Except as provided by division (B) of this 23224
section, the director may approve the provision ofprovide up to 23225
ninety per cent of the total project cost where circumstances 23226
warrant.23227

       (2). The director may, where circumstances warrant, use23228
existing facilities or other in-kind match for the local share of23229
the communities' share of the cost.23230

       (B) Upon the recommendation of the director, for programs23231
projects of the highest priority of the department of mental 23232
retardation and developmental disabilities, state participation 23233
may be approved by the controlling board in amounts that vary from 23234
the amount authorized under division (A)(1) of this sectionmay 23235
authorize the director to provide more than ninety per cent of the 23236
total cost of a project under this section.23237

       (C) A county board is eligible for funds under this section 23238
for a project bid on or after January 1, 1992, under either 23239
section 153.07 or 307.86 of the Revised Code, as long as all other 23240
applicable requirements were followed.23241

       (D) The director may not assist a project under this section 23242
unless the controlling board or director of budget and management 23243
also approves the project pursuant to section 126.14 of the 23244
Revised Code.23245

       Sec. 5123.37.  A county board of mental retardation and 23246
developmental disabilities or private, nonprofit agency that 23247
receives state funds pursuant to an agreement with the director of 23248
mental retardation and developmental disabilities under section 23249
5123.36 of the Revised Code to acquire a facility may apply to the 23250
director for approval to sell the facility before the terms of the 23251
agreement expire for the purpose of acquiring a replacement 23252
facility to be used to provide mental retardation or developmental 23253
disability services to individuals the county board or agency 23254
serves. The application shall be made on a form the director shall 23255
prescribe. The county board or agency shall include in the 23256
application the specific purpose for which the replacement 23257
facility is to be used. The director may refuse to approve the 23258
application if the director determines that any of the following 23259
apply:23260

       (A) The application is incomplete or indicates that the 23261
county board or agency is unable to purchase a replacement 23262
facility.23263

       (B) The replacement facility would not be used to continue to 23264
provide mental retardation or developmental disability services 23265
that the director determines are appropriate for the individuals 23266
the county board or agency serves.23267

       (C) The county board or agency has failed to comply with a 23268
provision of Chapter 5123. or 5126. of the Revised Code or a rule 23269
adopted by the director.23270

       (D) Approving the application would be inconsistent with the 23271
plans and priorities of the department of mental retardation and 23272
developmental disabilities.23273

       Sec. 5123.371.  If the director of mental retardation and 23274
developmental disabilities approves an application submitted under 23275
section 5123.37 of the Revised Code, the county board of mental 23276
retardation and developmental disabilities or private, nonprofit 23277
agency that submitted the application shall, after selling the 23278
facility for which the county board or agency received approval to 23279
sell, pay to the director the portion of the proceeds that equals 23280
the amount that the director determines the county board or agency 23281
owes the department of mental retardation and developmental 23282
disabilities, including the department's security interest in the 23283
facility, for the state funds used to acquire the facility.23284

       Sec. 5123.372.  If the director of mental retardation and 23285
developmental disabilities approves an application submitted under 23286
section 5123.37 of the Revised Code, the director shall establish 23287
a deadline by which the county board of mental retardation and 23288
developmental disabilities or private, nonprofit agency that 23289
submitted the application must notify the director that the county 23290
board or agency is ready to acquire a replacement facility to be 23291
used for the purpose stated in the application. The director may 23292
extend the deadline as many times as the director determines 23293
necessary.23294

       Sec. 5123.373.  If, on or before the deadline or, if any, the 23295
last extended deadline established under section 5123.372 of the 23296
Revised Code for a county board of mental retardation and 23297
developmental disabilities or private, nonprofit agency, the 23298
county board or agency notifies the director of mental retardation 23299
and developmental disabilities that the county board or agency is 23300
ready to acquire the replacement facility, the director shall 23301
enter into an agreement with the county board or agency that 23302
provides for the director to pay to the county board or agency a 23303
percentage of the cost of acquiring the replacement facility. The 23304
agreement shall specify the amount that the director shall pay. 23305
The amount may be the amount of the security interest that the 23306
department of mental retardation and developmental disabilities 23307
had in the previous facility or a different amount. The agreement 23308
may provide for the department to hold a security interest in the 23309
replacement facility.23310

       Sec. 5123.374.  (A) The director of mental retardation and 23311
developmental disabilities may rescind approval of an application 23312
submitted under section 5123.37 of the Revised Code if either of 23313
the following occurs:23314

       (1) The county board of mental retardation and developmental 23315
disabilities or private, nonprofit agency that submitted the 23316
application fails, on or before the deadline or, if any, the last 23317
extended deadline established under section 5123.372 of the 23318
Revised Code for the county board or agency, to notify the 23319
director that the county board or agency is ready to acquire the 23320
replacement facility.23321

       (2) The county board or agency at any time notifies the 23322
director that the county board or agency no longer intends to 23323
acquire a replacement facility.23324

       (B) If the director rescinds approval of an application, the 23325
director shall use any funds the county board or agency paid to 23326
the director under section 5123.371 of the Revised Code to assist 23327
mental retardation or developmental disabilities construction 23328
projects under section 5123.36 of the Revised Code.23329

       Sec. 5123.375.  The MR/DD community capital replacement 23330
facilities fund is hereby created in the state treasury. The 23331
director of mental retardation and developmental disabilities 23332
shall credit all amounts paid to the director under section 23333
5123.371 of the Revised Code to the fund. The director shall use 23334
the money in the fund as follows:23335

       (A) To make payments to county boards of mental retardation 23336
and developmental disabilities and private, nonprofit agencies 23337
pursuant to agreements entered into under section 5123.373 of the 23338
Revised Code;23339

       (B) To provide, pursuant to section 5123.374 of the Revised 23340
Code, assistance for mental retardation or developmental 23341
disabilities construction projects under section 5123.36 of the 23342
Revised Code.23343

       Sec. 5139.50.  (A) The release authority of the department of23344
youth services is hereby created as a bureau in the department.23345
The release authority shall consist of five members who are23346
appointed by the director of youth services and who have the23347
qualifications specified in division (B) of this section. The23348
members of the release authority shall devote their full time to23349
the duties of the release authority and shall neither seek nor23350
hold other public office. The members shall be in the unclassified 23351
civil service.23352

       (B) A person appointed as a member of the release authority23353
shall have a bachelor's degree from an accredited college or23354
university or equivalent relevant experience and shall have the23355
skills, training, or experience necessary to analyze issues of23356
law, administration, and public policy. The membership of the23357
release authority shall represent, insofar as practicable, the23358
diversity found in the children in the legal custody of the23359
department of youth services.23360

       In appointing the five members, the director shall ensure23361
that the appointments include all of the following:23362

       (1) At least four members who have five or more years of23363
experience in criminal justice, juvenile justice, or an equivalent23364
relevant profession;23365

       (2) At least one member who has experience in victim services 23366
or advocacy or who has been a victim of a crime or is a family 23367
member of a victim;23368

       (3) At least one member who has experience in direct care23369
services to delinquent children;23370

       (4) At least one member who holds a juris doctor degree from23371
an accredited college or university.23372

       (C) The initial appointments of members of the release23373
authority shall be for a term of six years for the chairperson and23374
one member, a term of four years for two members, and a term of23375
two years for one member. Thereafter, members shall be appointed23376
for six-year terms. At the conclusion of a term, a member shall23377
hold office until the appointment and qualification of the23378
member's successor. The director shall fill a vacancy occurring23379
before the expiration of a term for the remainder of that term23380
and, if a member is on extended leave or disability status for23381
more than thirty work days, may appoint an interim member to23382
fulfill the duties of that member. A member may be reappointed,23383
but a member may serve no more than two consecutive terms23384
regardless of the length of the member's initial term. A member23385
may be removed for good cause by the director.23386

       (D) The director of youth services shall designate as23387
chairperson of the release authority one of the members who has23388
experience in criminal justice, juvenile justice, or an equivalent23389
relevant profession. The chairperson shall be a managing officer23390
of the department, shall supervise the members of the board and23391
the other staff in the bureau, and shall perform all duties and23392
functions necessary to ensure that the release authority23393
discharges its responsibilities. The chairperson shall serve as23394
the official spokesperson for the release authority.23395

       (E) The release authority shall do all of the following:23396

       (1) Serve as the final and sole authority for making23397
decisions, in the interests of public safety and the children23398
involved, regarding the release and discharge of all children23399
committed to the legal custody of the department of youth23400
services, except children placed by a juvenile court on judicial23401
release to court supervision or on judicial release to department 23402
of youth services supervision, children who have not completed a 23403
prescribed minimum period of time or prescribed period of time in 23404
a secure facility, or children who are required to remain in a 23405
secure facility until they attain twenty-one years of age;23406

       (2) Establish written policies and procedures for conducting23407
reviews of the status for all youth in the custody of the23408
department, setting or modifying dates of release and discharge,23409
specifying the duration, terms, and conditions of release to be23410
carried out in supervised release subject to the addition of23411
additional consistent terms and conditions by a court in23412
accordance with section 5139.51 of the Revised Code, and giving a23413
child notice of all reviews;23414

       (3) Maintain records of its official actions, decisions,23415
orders, and hearing summaries and make the records accessible in23416
accordance with division (D) of section 5139.05 of the Revised23417
Code;23418

       (4) Cooperate with public and private agencies, communities,23419
private groups, and individuals for the development and23420
improvement of its services;23421

       (5) Collect, develop, and maintain statistical information23422
regarding its services and decisions;23423

       (6) Submit to the director an annual report that includes a23424
description of the operations of the release authority, an23425
evaluation of its effectiveness, recommendations for statutory,23426
budgetary, or other changes necessary to improve its23427
effectiveness, and any other information required by the director.23428

       (F) The release authority may do any of the following:23429

       (1) Conduct inquiries, investigations, and reviews and hold23430
hearings and other proceedings necessary to properly discharge its23431
responsibilities;23432

       (2) Issue subpoenas, enforceable in a court of law, to compel 23433
a person to appear, give testimony, or produce documentary23434
information or other tangible items relating to a matter under23435
inquiry, investigation, review, or hearing;23436

       (3) Administer oaths and receive testimony of persons under23437
oath;23438

       (4) Request assistance, services, and information from a23439
public agency to enable the authority to discharge its23440
responsibilities and receive the assistance, services, and23441
information from the public agency in a reasonable period of time;23442

       (5) Request from a public agency or any other entity that23443
provides or has provided services to a child committed to the23444
department's legal custody information to enable the release23445
authority to properly discharge its responsibilities with respect23446
to that child and receive the information from the public agency23447
or other entity in a reasonable period of time.23448

       (G) The release authority may delegate responsibilities to23449
hearing officers or other designated staff under the release23450
authority's auspices. However, the release authority shall not23451
delegate its authority to make final decisions regarding policy or23452
the release of a child.23453

       The release authority shall adopt a written policy and23454
procedures governing appeals of its release and discharge23455
decisions.23456

       (H) The legal staff of the department of youth services shall 23457
provide assistance to the release authority in the formulation of 23458
policy and in its handling of individual cases.23459

       Sec. 5502.261. A board of county commissioners that has 23460
entered into an agreement to establish a countywide emergency 23461
management agency may appropriate money from its general fund to 23462
support the functions and operations of the agency, including the 23463
development, acquisition, operation, and maintenance of a 23464
countywide public safety communication system and any 23465
communication devices, radios, and other equipment necessary for 23466
the system's operation and use. Money appropriated under this 23467
section may be expended to purchase and maintain the assets or 23468
equipment of the agency, including equipment used by the personnel 23469
of other political subdivisions that have entered into the 23470
agreement with the board establishing the agency.23471

       Sec. 5505.27.  All amounts due the state highway patrol 23472
retirement system from the state treasury pursuant to this chapter 23473
shall be promptly paid upon warrant of the auditor of state23474
director of budget and management pursuant to a voucher approved 23475
by the director of budget and management.23476

       Sec. 5531.10.  (A) As used in this chapter:23477

       (1) "Bond proceedings" means the resolution, order, trust23478
agreement, indenture, lease, lease-purchase agreements, and other23479
agreements, amendments and supplements to the foregoing, or any 23480
one or more or combination thereof, authorizing or providing for 23481
the terms and conditions applicable to, or providing for the 23482
security or liquidity of, obligations issued pursuant to this 23483
section, and the provisions contained in such obligations.23484

       (2) "Bond service charges" means principal, including23485
mandatory sinking fund requirements for retirement of obligations, 23486
and interest, and redemption premium, if any, required to be paid 23487
by the state on obligations.23488

       (3) "Bond service fund" means the applicable fund and23489
accounts therein created for and pledged to the payment of bond23490
service charges, which may be, or may be part of, the state 23491
infrastructure bank revenue bond service fund created by division 23492
(R) of this section including all moneys and investments, and 23493
earnings from investments, credited and to be credited thereto.23494

       (4) "Issuing authority" means the treasurer of state, or the 23495
officer who by law performs the functions of the treasurer of 23496
state.23497

       (5) "Obligations" means bonds, notes, or other evidence of23498
obligation including interest coupons pertaining thereto, issued23499
pursuant to this section.23500

       (6) "Pledged receipts" means moneys accruing to the state 23501
from the lease, lease-purchase, sale, or other disposition, or 23502
use, of qualified projects, and from the repayment, including23503
interest, of loans made from proceeds received from the sale of23504
obligations; accrued interest received from the sale of23505
obligations; income from the investment of the special funds; any 23506
gifts, grants, donations, and pledges, and receipts therefrom, 23507
available for the payment of bond service charges; and any amounts23508
in the state infrastructure bank pledged to the payment of such 23509
charges. If the amounts in the state infrastructure bank are 23510
insufficient for the payment of such charges, "pledged receipts" 23511
also means moneys that are apportioned by the United States 23512
secretary of transportation under United States Code, Title XXIII, 23513
as amended, or any successor legislation, or under any other 23514
federal law relating to aid for highways, and that are to be 23515
received as a grant by the state, to the extent the state is not 23516
prohibited by state or federal law from using such moneys and the 23517
moneys are pledged to the payment of such bond service charges.23518

       (7) "Special funds" or "funds" means, except where the23519
context does not permit, the bond service fund, and any other23520
funds, including reserve funds, created under the bond23521
proceedings, and the state infrastructure bank revenue bond 23522
service fund created by division (R) of this section to the extent23523
provided in the bond proceedings, including all moneys and 23524
investments, and earnings from investment, credited and to be 23525
credited thereto.23526

       (8) "State infrastructure project" means any public23527
transportation project undertaken by the state, including, but not 23528
limited to, all components of any such project, as described in 23529
division (D) of section 5531.09 of the Revised Code.23530

       (9) "District obligations" means bonds, notes, or other 23531
evidence of obligation including interest coupons pertaining 23532
thereto, issued to finance a qualified project by a transportation 23533
improvement district created pursuant to section 5540.02 of the 23534
Revised Code, of which the principal, including mandatory sinking 23535
fund requirements for retirement of such obligations, and interest 23536
and redemption premium, if any, are payable by the department of 23537
transportation.23538

       (B) The issuing authority, after giving written notice to the 23539
director of budget and management and upon the certification by 23540
the director of transportation to the issuing authority of the 23541
amount of moneys or additional moneys needed either for state 23542
infrastructure projects or to provide financial assistance for any23543
of the purposes for which the state infrastructure bank may be 23544
used under section 5531.09 of the Revised Code, or needed for 23545
capitalized interest, funding reserves, and paying costs and 23546
expenses incurred in connection with the issuance, carrying, 23547
securing, paying, redeeming, or retirement of the obligations or 23548
any obligations refunded thereby, including payment of costs and23549
expenses relating to letters of credit, lines of credit,23550
insurance, put agreements, standby purchase agreements, indexing,23551
marketing, remarketing and administrative arrangements, interest23552
swap or hedging agreements, and any other credit enhancement,23553
liquidity, remarketing, renewal, or refunding arrangements, all of 23554
which are authorized by this section, shall issue obligations of 23555
the state under this section in the required amount. The proceeds 23556
of such obligations, except for the portion to be deposited in 23557
special funds, including reserve funds, as may be provided in the 23558
bond proceedings, shall as provided in the bond proceedings be 23559
credited to the infrastructure bank obligations fund of the state 23560
infrastructure bank created by section 5531.09 of the Revised Code 23561
and disbursed as provided in the bond proceedings for such 23562
obligations. The issuing authority may appoint trustees, paying23563
agents, transfer agents, and authenticating agents, and may retain 23564
the services of financial advisors, accounting experts, and 23565
attorneys, and retain or contract for the services of marketing, 23566
remarketing, indexing, and administrative agents, other 23567
consultants, and independent contractors, including printing 23568
services, as are necessary in the issuing authority's judgment to 23569
carry out this section. The costs of such services are payable 23570
from funds of the state infrastructure bank.23571

       (C) Except as otherwise provided in this division, theThe23572
holders or owners of such obligations shall have no right to have 23573
moneys raised by taxation by the state of Ohio obligated or 23574
pledged, and moneys so raised shall not be obligated or pledged,23575
for the payment of bond service charges. The municipal 23576
corporations and counties may pledge and obligate moneys received 23577
pursuant to sections 4501.04, 5709.42, 5709.79, 5735.23, 5735.27, 23578
and 5735.291 of the Revised Code to the payment of amounts payable 23579
by those municipal corporations and counties to the state 23580
infrastructure bank pursuant to section 5531.09 of the Revised 23581
Code, and the bond proceedings for obligations may provide that 23582
such payments shall constitute pledged receipts, provided such 23583
moneys are obligated, pledged, and paid only with respect to 23584
obligations issued exclusively for public transportation projects.23585
The right of such holders and owners to the payment of bond 23586
service charges is limited to all or that portion of the pledged 23587
receipts and those special funds pledged thereto pursuant to the 23588
bond proceedings for such obligations in accordance with this 23589
section, and each such obligation shall bear on its face a 23590
statement to that effect. Moneys received as repayment of loans 23591
made by the state infrastructure bank pursuant to section 5531.09 23592
of the Revised Code shall not be considered moneys raised by 23593
taxation by the state of Ohio regardless of the source of the 23594
moneys.23595

       (D) Obligations shall be authorized by order of the issuing 23596
authority and the bond proceedings shall provide for the purpose 23597
thereof and the principal amount or amounts, and shall provide for 23598
or authorize the manner or agency for determining the principal 23599
maturity or maturities, not exceeding twenty-five years from the 23600
date of issuance, the interest rate or rates or the maximum 23601
interest rate, the date of the obligations and the dates of 23602
payment of interest thereon, their denomination, and the 23603
establishment within or without the state of a place or places of 23604
payment of bond service charges. Sections 9.98 to 9.983 of the 23605
Revised Code are applicable to obligations issued under this 23606
section. The purpose of such obligations may be stated in the bond 23607
proceedings in terms describing the general purpose or purposes to 23608
be served. The bond proceedings also shall provide, subject to the 23609
provisions of any other applicable bond proceedings, for the 23610
pledge of all, or such part as the issuing authority may23611
determine, of the pledged receipts and the applicable special fund 23612
or funds to the payment of bond service charges, which pledges may 23613
be made either prior or subordinate to other expenses, claims, or 23614
payments, and may be made to secure the obligations on a parity 23615
with obligations theretofore or thereafter issued, if and to the 23616
extent provided in the bond proceedings. The pledged receipts and 23617
special funds so pledged and thereafter received by the state 23618
immediately are subject to the lien of such pledge without any 23619
physical delivery thereof or further act, and the lien of any such 23620
pledges is valid and binding against all parties having claims of 23621
any kind against the state or any governmental agency of the 23622
state, irrespective of whether such parties have notice thereof, 23623
and shall create a perfected security interest for all purposes of 23624
Chapter 1309. of the Revised Code, without the necessity for 23625
separation or delivery of funds or for the filing or recording of 23626
the bond proceedings by which such pledge is created or any 23627
certificate, statement, or other document with respect thereto; 23628
and the pledge of such pledged receipts and special funds is 23629
effective and the money therefrom and thereof may be applied to 23630
the purposes for which pledged without necessity for any act of 23631
appropriation. Every pledge, and every covenant and agreement 23632
made with respect thereto, made in the bond proceedings may 23633
therein be extended to the benefit of the owners and holders of 23634
obligations authorized by this section, and to any trustee 23635
therefor, for the further security of the payment of the bond 23636
service charges.23637

       (E) The bond proceedings may contain additional provisions as 23638
to:23639

       (1) The redemption of obligations prior to maturity at the23640
option of the issuing authority at such price or prices and under23641
such terms and conditions as are provided in the bond proceedings;23642

       (2) Other terms of the obligations;23643

       (3) Limitations on the issuance of additional obligations;23644

       (4) The terms of any trust agreement or indenture securing23645
the obligations or under which the same may be issued;23646

       (5) The deposit, investment, and application of special23647
funds, and the safeguarding of moneys on hand or on deposit,23648
without regard to Chapter 131. or 135. of the Revised Code, but23649
subject to any special provisions of this section with respect to 23650
particular funds or moneys, provided that any bank or trust23651
company which acts as depository of any moneys in the special23652
funds may furnish such indemnifying bonds or may pledge such23653
securities as required by the issuing authority;23654

       (6) Any or every provision of the bond proceedings being23655
binding upon such officer, board, commission, authority, agency,23656
department, or other person or body as may from time to time have23657
the authority under law to take such actions as may be necessary23658
to perform all or any part of the duty required by such provision;23659

       (7) Any provision that may be made in a trust agreement or23660
indenture;23661

       (8) Any other or additional agreements with the holders of23662
the obligations, or the trustee therefor, relating to the23663
obligations or the security therefor, including the assignment of23664
mortgages or other security relating to financial assistance for 23665
qualified projects under section 5531.09 of the Revised Code.23666

       (F) The obligations may have the great seal of the state or a 23667
facsimile thereof affixed thereto or printed thereon. The23668
obligations and any coupons pertaining to obligations shall be23669
signed or bear the facsimile signature of the issuing authority. 23670
Any obligations or coupons may be executed by the person who, on23671
the date of execution, is the proper issuing authority although on 23672
the date of such bonds or coupons such person was not the issuing 23673
authority. In case the issuing authority whose signature or a 23674
facsimile of whose signature appears on any such obligation or 23675
coupon ceases to be the issuing authority before delivery thereof, 23676
such signature or facsimile nevertheless is valid and sufficient 23677
for all purposes as if the former issuing authority had remained 23678
the issuing authority until such delivery; and in case the seal to 23679
be affixed to obligations has been changed after a facsimile of 23680
the seal has been imprinted on such obligations, such facsimile 23681
seal shall continue to be sufficient as to such obligations and 23682
obligations issued in substitution or exchange therefor.23683

       (G) All obligations are negotiable instruments and securities 23684
under Chapter 1308. of the Revised Code, subject to the provisions 23685
of the bond proceedings as to registration. The obligations may be 23686
issued in coupon or in registered form, or both, as the issuing 23687
authority determines. Provision may be made for the registration 23688
of any obligations with coupons attached thereto as to principal 23689
alone or as to both principal and interest, their exchange for 23690
obligations so registered, and for the conversion or reconversion 23691
into obligations with coupons attached thereto of any obligations 23692
registered as to both principal and interest, and for reasonable 23693
charges for such registration, exchange, conversion, and 23694
reconversion.23695

       (H) Obligations may be sold at public sale or at private23696
sale, as determined in the bond proceedings.23697

       (I) Pending preparation of definitive obligations, the23698
issuing authority may issue interim receipts or certificates which 23699
shall be exchanged for such definitive obligations.23700

       (J) In the discretion of the issuing authority, obligations 23701
may be secured additionally by a trust agreement or indenture 23702
between the issuing authority and a corporate trustee which may be 23703
any trust company or bank having its principal place of business 23704
within the state. Any such agreement or indenture may contain the 23705
order authorizing the issuance of the obligations, any provisions 23706
that may be contained in any bond proceedings, and other 23707
provisions which are customary or appropriate in an agreement or 23708
indenture of such type, including, but not limited to:23709

       (1) Maintenance of each pledge, trust agreement, indenture, 23710
or other instrument comprising part of the bond proceedings until 23711
the state has fully paid the bond service charges on the 23712
obligations secured thereby, or provision therefor has been made;23713

       (2) In the event of default in any payments required to be23714
made by the bond proceedings, or any other agreement of the23715
issuing authority made as a part of the contract under which the23716
obligations were issued, enforcement of such payments or agreement 23717
by mandamus, the appointment of a receiver, suit in equity, action 23718
at law, or any combination of the foregoing;23719

       (3) The rights and remedies of the holders of obligations and 23720
of the trustee, and provisions for protecting and enforcing them, 23721
including limitations on the rights of individual holders of23722
obligations;23723

       (4) The replacement of any obligations that become mutilated 23724
or are destroyed, lost, or stolen;23725

       (5) Such other provisions as the trustee and the issuing23726
authority agree upon, including limitations, conditions, or23727
qualifications relating to any of the foregoing.23728

       (K) Any holder of obligations or a trustee under the bond23729
proceedings, except to the extent that the holder's or trustee's 23730
rights are restricted by the bond proceedings, may by any suitable 23731
form of legal proceedings, protect and enforce any rights under 23732
the laws of this state or granted by such bond proceedings. Such 23733
rights include the right to compel the performance of all duties 23734
of the issuing authority and the director of transportation 23735
required by the bond proceedings or sections 5531.09 and 5531.10 23736
of the Revised Code; to enjoin unlawful activities; and in the23737
event of default with respect to the payment of any bond service 23738
charges on any obligations or in the performance of any covenant 23739
or agreement on the part of the issuing authority or the director 23740
of transportation in the bond proceedings, to apply to a court 23741
having jurisdiction of the cause to appoint a receiver to receive 23742
and administer the pledged receipts and special funds, other than 23743
those in the custody of the treasurer of state, which are pledged 23744
to the payment of the bond service charges on such obligations or 23745
which are the subject of the covenant or agreement, with full 23746
power to pay, and to provide for payment of bond service charges 23747
on, such obligations, and with such powers, subject to the 23748
direction of the court, as are accorded receivers in general 23749
equity cases, excluding any power to pledge additional revenues or 23750
receipts or other income or moneys of the state or local23751
governmental entities, or agencies thereof, to the payment of such 23752
principal and interest and excluding the power to take possession 23753
of, mortgage, or cause the sale or otherwise dispose of any 23754
project facilities.23755

       Each duty of the issuing authority and the issuing23756
authority's officers and employees, and of each state or local23757
governmental agency and its officers, members, or employees, 23758
undertaken pursuant to the bond proceedings or any loan, loan23759
guarantee, lease, lease-purchase agreement, or other agreement 23760
made under authority of section 5531.09 of the Revised Code, and 23761
in every agreement by or with the issuing authority, is hereby 23762
established as a duty of the issuing authority, and of each such 23763
officer, member, or employee having authority to perform such 23764
duty, specifically enjoined by the law resulting from an office, 23765
trust, or station within the meaning of section 2731.01 of the 23766
Revised Code.23767

       The person who is at the time the issuing authority, or the23768
issuing authority's officers or employees, are not liable in their 23769
personal capacities on any obligations issued by the issuing 23770
authority or any agreements of or with the issuing authority.23771

       (L) The issuing authority may authorize and issue obligations 23772
for the refunding, including funding and retirement, and advance 23773
refunding with or without payment or redemption prior to maturity, 23774
of any obligations previously issued by the issuing authority or 23775
district obligations. Such refunding obligations may be issued in 23776
amounts sufficient for payment of the principal amount of the 23777
prior obligations or district obligations, any redemption premiums 23778
thereon, principal maturities of any such obligations or district 23779
obligations maturing prior to the redemption of the remaining23780
obligations or district obligations on a parity therewith, 23781
interest accrued or to accrue to the maturity dates or dates of 23782
redemption of such obligations or district obligations, and any 23783
expenses incurred or to be incurred in connection with such 23784
issuance and such refunding, funding, and retirement. Subject to 23785
the bond proceedings therefor, the portion of proceeds of the sale 23786
of refunding obligations issued under this division to be applied 23787
to bond service charges on the prior obligations or district 23788
obligations shall be credited to an appropriate account held by 23789
the trustee for such prior or new obligations or to the 23790
appropriate account in the bond service fund for such obligations 23791
or district obligations. Obligations authorized under this 23792
division shall be deemed to be issued for those purposes for which 23793
such prior obligations or district obligations were issued and are 23794
subject to the provisions of this section pertaining to other 23795
obligations, except as otherwise provided in this section. The23796
last maturity of obligations authorized under this division shall 23797
not be later than twenty-five years from the date of issuance of 23798
the original securities issued for the original purpose.23799

       (M) The authority to issue obligations under this section23800
includes authority to issue obligations in the form of bond23801
anticipation notes and to renew the same from time to time by the23802
issuance of new notes. The holders of such notes or interest23803
coupons pertaining thereto shall have a right to be paid solely23804
from the pledged receipts and special funds that may be pledged to 23805
the payment of the bonds anticipated, or from the proceeds of such 23806
bonds or renewal notes, or both, as the issuing authority provides 23807
in the order authorizing such notes. Such notes may be 23808
additionally secured by covenants of the issuing authority to the 23809
effect that the issuing authority and the state will do such or 23810
all things necessary for the issuance of such bonds or renewal 23811
notes in the appropriate amount, and apply the proceeds thereof to 23812
the extent necessary, to make full payment of the principal of and 23813
interest on such notes at the time or times contemplated, as 23814
provided in such order. For such purpose, the issuing authority 23815
may issue bonds or renewal notes in such principal amount and upon 23816
such terms as may be necessary to provide funds to pay when 23817
required the principal of and interest on such notes, 23818
notwithstanding any limitations prescribed by or for purposes of 23819
this section. Subject to this division, all provisions for and 23820
references to obligations in this section are applicable to notes 23821
authorized under this division.23822

       The issuing authority in the bond proceedings authorizing the 23823
issuance of bond anticipation notes shall set forth for such bonds 23824
an estimated interest rate and a schedule of principal payments 23825
for such bonds and the annual maturity dates thereof.23826

       (N) Obligations issued under this section are lawful23827
investments for banks, societies for savings, savings and loan23828
associations, deposit guarantee associations, trust companies,23829
trustees, fiduciaries, insurance companies, including domestic for 23830
life and domestic not for life, trustees or other officers having 23831
charge of sinking and bond retirement or other special funds of 23832
political subdivisions and taxing districts of this state, the 23833
commissioners of the sinking fund of the state, the administrator 23834
of workers' compensation, the state teachers retirement system, 23835
the public employees retirement system, the school employees 23836
retirement system, and the Ohio police and fire pension fund, 23837
notwithstanding any other provisions of the Revised Code or rules 23838
adopted pursuant thereto by any agency of the state with respect 23839
to investments by them, and are also acceptable as security for 23840
the deposit of public moneys.23841

       (O) Unless otherwise provided in any applicable bond23842
proceedings, moneys to the credit of or in the special funds23843
established by or pursuant to this section may be invested by or23844
on behalf of the issuing authority only in notes, bonds, or other23845
obligations of the United States, or of any agency or23846
instrumentality of the United States, obligations guaranteed as to 23847
principal and interest by the United States, obligations of this 23848
state or any political subdivision of this state, and certificates 23849
of deposit of any national bank located in this state and any 23850
bank, as defined in section 1101.01 of the Revised Code, subject 23851
to inspection by the superintendent of financial institutions. If 23852
the law or the instrument creating a trust pursuant to division 23853
(J) of this section expressly permits investment in direct 23854
obligations of the United States or an agency of the United 23855
States, unless expressly prohibited by the instrument, such moneys 23856
also may be invested in no-front-end-load money market mutual 23857
funds consisting exclusively of obligations of the United States 23858
or an agency of the United States and in repurchase agreements, 23859
including those issued by the fiduciary itself, secured by 23860
obligations of the United States or an agency of the United 23861
States; and in collective investment funds as defined in division 23862
(A) of section 1111.01 of the Revised Code and consisting 23863
exclusively of any such securities. The income from such 23864
investments shall be credited to such funds as the issuing 23865
authority determines, and such investments may be sold at such 23866
times as the issuing authority determines or authorizes.23867

       (P) Provision may be made in the applicable bond proceedings 23868
for the establishment of separate accounts in the bond service 23869
fund and for the application of such accounts only to the 23870
specified bond service charges on obligations pertinent to such 23871
accounts and bond service fund and for other accounts therein 23872
within the general purposes of such fund. Unless otherwise 23873
provided in any applicable bond proceedings, moneys to the credit 23874
of or in the several special funds established pursuant to this 23875
section shall be disbursed on the order of the treasurer of state, 23876
provided that no such order is required for the payment from the 23877
bond service fund when due of bond service charges on obligations.23878

       (Q)(1) The issuing authority may pledge all, or such portion23879
as the issuing authority determines, of the pledged receipts to23880
the payment of bond service charges on obligations issued under23881
this section, and for the establishment and maintenance of any23882
reserves, as provided in the bond proceedings, and make other23883
provisions therein with respect to pledged receipts as authorized23884
by this chapter, which provisions are controlling notwithstanding23885
any other provisions of law pertaining thereto.23886

       (2) An action taken under division (Q)(2) of this section 23887
does not limit the generality of division (Q)(1) of this section, 23888
and is subject to division (C) of this section and, if and to the 23889
extent otherwise applicable, Section 13 of Article VIII, Ohio 23890
Constitution. The bond proceedings may contain a covenant that, in 23891
the event the pledged receipts primarily pledged and required to 23892
be used for the payment of bond service charges on obligations 23893
issued under this section, and for the establishment and 23894
maintenance of any reserves, as provided in the bond proceedings, 23895
are insufficient to make any such payment in full when due, or to23896
maintain any such reserve, the director of transportation shall so 23897
notify the governor, and shall determine to what extent, if any, 23898
the payment may be made or moneys may be restored to the reserves 23899
from lawfully available moneys previously appropriated for that 23900
purpose to the department of transportation. The covenant also 23901
may provide that if the payments are not made or the moneys are 23902
not immediately and fully restored to the reserves from such 23903
moneys, the director shall promptly submit to the governor and to 23904
the director of budget and management a written request for either 23905
or both of the following:23906

       (a) That the next biennial budget submitted by the governor 23907
to the general assembly include an amount to be appropriated from 23908
lawfully available moneys to the department for the purpose of and 23909
sufficient for the payment in full of bond service charges 23910
previously due and for the full replenishment of the reserves;23911

       (b) That the general assembly be requested to increase23912
appropriations from lawfully available moneys for the department 23913
in the current biennium sufficient for the purpose of and for the 23914
payment in full of bond service charges previously due and to come 23915
due in the biennium and for the full replenishment of the 23916
reserves.23917

       The director of transportation shall include with such 23918
requests a recommendation that the payment of the bond service 23919
charges and the replenishment of the reserves be made in the 23920
interest of maximizing the benefits of the state infrastructure23921
bank. Any such covenant shall not obligate or purport to obligate 23922
the state to pay the bond service charges on such bonds or notes 23923
or to deposit moneys in a reserve established for such payments 23924
other than from moneys that may be lawfully available and 23925
appropriated for that purpose during the then-current biennium.23926

       (R) There is hereby created the state infrastructure bank 23927
revenue bond service fund, which shall be in the custody of the 23928
treasurer of state but shall not be a part of the state treasury. 23929
All moneys received by or on account of the issuing authority or 23930
state agencies and required by the applicable bond proceedings, 23931
consistent with this section, to be deposited, transferred, or 23932
credited to the bond service fund, and all other moneys 23933
transferred or allocated to or received for the purposes of the23934
fund, shall be deposited and credited to such fund and to any23935
separate accounts therein, subject to applicable provisions of the 23936
bond proceedings, but without necessity for any act of23937
appropriation. The state infrastructure bank revenue bond service 23938
fund is a trust fund and is hereby pledged to the payment of bond 23939
service charges to the extent provided in the applicable bond 23940
proceedings, and payment thereof from such fund shall be made or 23941
provided for by the treasurer of state in accordance with such 23942
bond proceedings without necessity for any act of appropriation.23943

       (S) The obligations issued pursuant to this section, the 23944
transfer thereof, and the income therefrom, including any profit 23945
made on the sale thereof, shall at all times be free from taxation 23946
within this state.23947

       Sec. 5531.101. (A) Municipal corporations, counties, and 23948
townships may not use revenue raised under section 5735.29 of the 23949
Revised Code to repay loans made by the state infrastructure bank 23950
under section 5531.09 of the Revised Code if both of the following 23951
apply:23952

        (1) The loans were made for highway, road, or street projects 23953
begun prior to March 31, 2003.23954

        (2) The revenue:23955

        (a) Results from the increase in the tax imposed under 23956
section 5735.29 of the Revised Code pursuant to the amendment of 23957
the section by Am. Sub. H.B. 87 of the 125th General Assembly; and23958

        (b) Is distributed under section 5735.291 of the Revised 23959
Code.23960

        (B) While the loans described in division (A)(1) of this 23961
section are outstanding, the tax commissioner shall notify 23962
municipal corporations, counties, and townships receiving the 23963
revenue described in division (A)(2) of this section of the amount 23964
that cannot be used for the loan repayments. 23965

       Sec. 5577.99.  (A) Whoever violates the weight provisions of23966
sections 5577.01 to 5577.07 or the weight provisions in regard to23967
highways under section 5577.04 of the Revised Code shall be fined23968
eighty dollars for the first two thousand pounds, or fraction23969
thereof, of overload; for overloads in excess of two thousand23970
pounds, but not in excess of five thousand pounds, such person23971
shall be fined one hundred dollars, and in addition thereto one23972
dollar per one hundred pounds of overload; for overloads in excess23973
of five thousand pounds, but not in excess of ten thousand pounds,23974
such person shall be fined one hundred thirty dollars and in23975
addition thereto two dollars per one hundred pounds of overload,23976
or imprisoned not more than thirty days, or both. For all23977
overloads in excess of ten thousand pounds such person shall be23978
fined one hundred sixty dollars, and in addition thereto three23979
dollars per one hundred pounds of overload, or imprisoned not more23980
than thirty days, or both. Whoever violates the weight provisions23981
of vehicle and load relating to gross load limits shall be fined23982
not less than one hundred dollars. No penalty prescribed in this23983
division shall be imposed on any vehicle combination if the23984
overload on any axle does not exceed one thousand pounds, and if23985
the immediately preceding or following axle, excepting the front23986
axle of the vehicle combination, is underloaded by the same or a23987
greater amount. For purposes of this division, two axles on one23988
vehicle less than eight feet apart, shall be considered as one23989
axle.23990

       (B) Whoever violates the weight provisions of section23991
5571.0715577.071 or 5577.08 or the weight provisions in regard to 23992
bridges under section 5577.09, and whoever exceeds the carrying 23993
capacity specified under section 5591.42 of the Revised Code, 23994
shall be fined eighty dollars for the first two thousand pounds, 23995
or fraction thereof, of overload; for overloads in excess of two23996
thousand pounds, but not in excess of five thousand pounds, the23997
person shall be fined one hundred dollars, and in addition thereto23998
one dollar per one hundred pounds of overload; for overloads in23999
excess of five thousand pounds, but not in excess of ten thousand24000
pounds, the person shall be fined one hundred thirty dollars, and24001
in addition thereto two dollars per one hundred pounds of24002
overload, or imprisoned not more than thirty days, or both. For24003
all overloads in excess of ten thousand pounds, the person shall24004
be fined one hundred sixty dollars, and in addition thereto three24005
dollars per one hundred pounds of overload, or imprisoned not more24006
than thirty days, or both.24007

       Notwithstanding any other provision of the Revised Code that24008
specifies a procedure for the distribution of fines, all fines24009
collected pursuant to division (B) of this section shall be paid 24010
into the treasury of the county and credited to any fund for the24011
maintenance and repair of roads, highways, bridges, or culverts.24012

       (C) Whoever violates any other provision of sections 5577.0124013
to 5577.09 of the Revised Code is guilty of a minor misdemeanor on 24014
a first offense; on a second or subsequent offense, such person is 24015
guilty of a misdemeanor of the fourth degree.24016

       (D) Whoever violates section 5577.10 of the Revised Code24017
shall be fined not more than five thousand dollars or imprisoned24018
for not less than thirty days nor more than six months, or both.24019

       (E) Whoever violates section 5577.11 of the Revised Code24020
shall be fined not more than twenty-five dollars.24021

       Sec. 5701.11. (A) Except as provided under division (B) of 24022
this section, any reference in Title LVII of the Revised Code to 24023
the Internal Revenue Code, to the Internal Revenue Code "as 24024
amended," to other laws of the United States, or to other laws of 24025
the United States, "as amended" means the Internal Revenue Code or 24026
other laws of the United States as they exist on the effective 24027
date of this section as enacted by H.B. 530 of the 126th general 24028
assembly. This section does not apply to any reference to the 24029
Internal Revenue Code or to other laws of the United States as of 24030
a date certain specifying the day, month, and year.24031

       (B) For purposes of applying section 5733.04, 5745.01, or 24032
5747.01 of the Revised Code to a taxpayer's taxable year ending in 24033
2005, and also to the subsequent taxable year if it ends before 24034
the effective date of this section, a taxpayer may irrevocably 24035
elect to incorporate the provisions of the Internal Revenue Code 24036
or other laws of the United States that are in effect for federal 24037
income tax purposes for those taxable years if those provisions 24038
differ from the provisions that would otherwise be incorporated 24039
into section 5733.04, 5745.01, or 5747.01 of the Revised Code for 24040
those taxable years under division (A) of this section. The filing 24041
of a report or return by the taxpayer for the taxable year ending 24042
in 2005 that incorporates the provisions of the Internal Revenue 24043
Code or other laws of the United States applicable for federal 24044
income tax purposes to that taxable year, without adjustments to 24045
reverse the effects of any differences between those provisions 24046
and the provisions that would otherwise be incorporated under 24047
division (A) of this section, constitutes the making of an 24048
irrevocable election under this division for that taxable year and 24049
for the subsequent taxable year if it ends before the effective 24050
date of this section.24051

       Sec. 5703.21.  (A) Except as provided in divisions (B) and24052
(C) of this section, no agent of the department of taxation,24053
except in the agent's report to the department or when called on24054
to testify in any court or proceeding, shall divulge any24055
information acquired by the agent as to the transactions,24056
property, or business of any person while acting or claiming to24057
act under orders of the department. Whoever violates this24058
provision shall thereafter be disqualified from acting as an24059
officer or employee or in any other capacity under appointment or24060
employment of the department.24061

       (B)(1) For purposes of an audit pursuant to section 117.15 of 24062
the Revised Code, or an audit of the department pursuant to24063
Chapter 117. of the Revised Code, or an audit, pursuant to that24064
chapter, the objective of which is to express an opinion on a24065
financial report or statement prepared or issued pursuant to24066
division (A)(7) or (9) of section 126.21 of the Revised Code, the24067
officers and employees of the auditor of state charged with24068
conducting the audit shall have access to and the right to examine24069
any state tax returns and state tax return information in the24070
possession of the department to the extent that the access and24071
examination are necessary for purposes of the audit. Any24072
information acquired as the result of that access and examination24073
shall not be divulged for any purpose other than as required for24074
the audit or unless the officers and employees are required to24075
testify in a court or proceeding under compulsion of legal24076
process. Whoever violates this provision shall thereafter be24077
disqualified from acting as an officer or employee or in any other24078
capacity under appointment or employment of the auditor of state.24079

       (2) As provided by section 6103(d)(2) of the Internal Revenue 24080
Code, any federal tax returns or federal tax information that the 24081
department has acquired from the internal revenue service, through 24082
federal and state statutory authority, may be disclosed to the 24083
auditor of state solely for purposes of an audit of the 24084
department.24085

       (C) Division (A) of this section does not prohibit any of the 24086
following:24087

       (1) Divulging information contained in applications,24088
complaints, and related documents filed with the department under24089
section 5715.27 of the Revised Code or in applications filed with24090
the department under section 5715.39 of the Revised Code;24091

       (2) Providing information to the office of child support24092
within the department of job and family services pursuant to24093
section 3125.43 of the Revised Code;24094

       (3) Disclosing to the board of motor vehicle collision repair 24095
registration any information in the possession of the department 24096
that is necessary for the board to verify the existence of an 24097
applicant's valid vendor's license and current state tax24098
identification number under section 4775.07 of the Revised Code;24099

       (4) Providing information to the administrator of workers'24100
compensation pursuant to section 4123.591 of the Revised Code;24101

       (5) Providing to the attorney general information the24102
department obtains under division (J) of section 1346.01 of the24103
Revised Code;24104

       (6) Permitting properly authorized officers, employees, or24105
agents of a municipal corporation from inspecting reports or24106
information pursuant to rules adopted under section 5745.16 of the24107
Revised Code;24108

       (7) Providing information regarding the name, account number, 24109
or business address of a holder of a vendor's license issued 24110
pursuant to section 5739.17 of the Revised Code, a holder of a24111
direct payment permit issued pursuant to section 5739.031 of the24112
Revised Code, or a seller having a use tax account maintained24113
pursuant to section 5741.17 of the Revised Code, or information24114
regarding the active or inactive status of a vendor's license,24115
direct payment permit, or seller's use tax account;24116

       (8) Releasing invoices or invoice information furnished under24117
section 4301.433 of the Revised Code pursuant to that section;24118

       (9) Providing to a county auditor notices or documents 24119
concerning or affecting the taxable value of property in the 24120
county auditor's county. Unless authorized by law to disclose 24121
documents so provided, the county auditor shall not disclose such 24122
documents;24123

       (10) Providing to a county auditor sales or use tax return or 24124
audit information under section 333.06 of the Revised Code.24125

       Sec. 5703.57. (A) As used in this section, "Ohio business 24126
gateway" has the same meaning as in section 718.051 of the Revised 24127
Code.24128

        (B) There is hereby created the Ohio business gateway 24129
steering committee to direct the continuing development of the 24130
Ohio business gateway and to oversee its operations. The committee 24131
shall provide general oversight regarding operation of the Ohio 24132
business gateway and shall recommend to the department of 24133
administrative services enhancements that will improve the Ohio 24134
business gateway. The committee shall consider all banking, 24135
technological, administrative, and other issues associated with 24136
the Ohio business gateway and shall make recommendations regarding 24137
the type of reporting forms or other tax documents to be filed 24138
through the Ohio business gateway.24139

        (C) The committee shall consist of:24140

        (1) The following members, appointed by the governor with the 24141
advice and consent of the senate:24142

        (a) Not more than two representatives of the business 24143
community;24144

        (b) Not more than three representatives of municipal tax 24145
administrators; and24146

        (c) Not more than two tax practitioners.24147

        (2) The following ex officio members:24148

        (a) The director or other highest officer of each state 24149
agency that has tax reporting forms or other tax documents filed 24150
with it through the Ohio business gateway or the director's 24151
designee;24152

        (b) The secretary of state or the secretary of state's 24153
designee;24154

        (c) The treasurer of state or the treasurer of state's 24155
designee;24156

        (d) The director of budget and management or the director's 24157
designee;24158

        (e) The director of administrative servicesthe office of 24159
information technology or the director's designee; and24160

        (f) The tax commissioner or the tax commissioner's designee.24161

        An appointed member shall serve until the member resigns or 24162
is removed by the governor. Vacancies shall be filled in the same 24163
manner as original appointments.24164

        (D) A vacancy on the committee does not impair the right of 24165
the other members to exercise all the functions of the committee. 24166
The presence of a majority of the members of the committee 24167
constitutes a quorum for the conduct of business of the committee. 24168
The concurrence of at least a majority of the members of the 24169
committee is necessary for any action to be taken by the 24170
committee. On request, each member of the committee shall be 24171
reimbursed for the actual and necessary expenses incurred in the 24172
discharge of the member's duties.24173

        (E) The committee is a part of the department of taxation for 24174
administrative purposes.24175

        (F) Each year, the governor shall select a member of the 24176
committee to serve as chairperson. The chairperson shall appoint 24177
an official or employee of the department of taxation to act as 24178
the committee's secretary. The secretary shall keep minutes of the 24179
committee's meetings and a journal of all meetings, proceedings, 24180
findings, and determinations of the committee.24181

        (G) The committee shall hire professional, technical, and 24182
clerical staff needed to support its activities.24183

        (H) The committee shall meet as often as necessary to perform 24184
its duties.24185

       Sec. 5705.03.  (A) The taxing authority of each subdivision24186
may levy taxes annually, subject to the limitations of sections24187
5705.01 to 5705.47 of the Revised Code, on the real and personal24188
property within the subdivision for the purpose of paying the24189
current operating expenses of the subdivision and acquiring or24190
constructing permanent improvements. The taxing authority of each24191
subdivision and taxing unit shall, subject to the limitations of24192
such sections, levy such taxes annually as are necessary to pay24193
the interest and sinking fund on and retire at maturity the bonds,24194
notes, and certificates of indebtedness of such subdivision and24195
taxing unit, including levies in anticipation of which the24196
subdivision or taxing unit has incurred indebtedness.24197

       (B)(1) When a taxing authority determines that it is24198
necessary to levy a tax outside the ten-mill limitation for any 24199
purpose authorized by the Revised Code, the taxing authority shall24200
certify to the county auditor a resolution or ordinance requesting 24201
that the county auditor certify to the taxing authority the total24202
current tax valuation of the subdivision, and the number of mills24203
required to generate a specified amount of revenue, or the dollar24204
amount of revenue that would be generated by a specified number of24205
mills. The resolution or ordinance shall state the purpose of the24206
tax, whether the tax is an additional levy or a renewal or a24207
replacement of an existing tax, and the section of the Revised24208
Code authorizing submission of the question of the tax. If a24209
subdivision is located in more than one county, the county auditor24210
shall obtain from the county auditor of each other county in which24211
the subdivision is located the current tax valuation for the24212
portion of the subdivision in that county. The county auditor24213
shall issue the certification to the taxing authority within ten24214
days after receiving the taxing authority's resolution or24215
ordinance requesting it.24216

       (2) When considering the tangible personal property component 24217
of the tax valuation of the subdivision, the county auditor shall 24218
take into account the assessment percentages prescribed in section 24219
5711.22 of the Revised Code. The tax commissioner may issue rules, 24220
orders, or instructions directing how the assessment percentages 24221
must be utilized.24222

       (3) If, upon receiving the certification from the county 24223
auditor, the taxing authority proceeds with the submission of the24224
question of the tax to electors, the taxing authority shall 24225
certify its resolution or ordinance, accompanied by a copy of the 24226
county auditor's certification, to the proper county board of 24227
elections in the manner and within the time prescribed by the 24228
section of the Revised Code governing submission of the question, 24229
and shall include with its certification the rate of the tax levy, 24230
expressed in mills for each one dollar in tax valuation as 24231
estimated by the county auditor. The county board of elections 24232
shall not submit the question of the tax to electors unless a copy 24233
of the county auditor's certification accompanies the resolution 24234
or ordinance the taxing authority certifies to the board. Before 24235
requesting a taxing authority to submit a tax levy, any agency or24236
authority authorized to make that request shall first request the24237
certification from the county auditor provided under this section.24238

       (4) This division is supplemental to, and not in derogation 24239
of, any similar requirement governing the certification by the 24240
county auditor of the tax valuation of a subdivision or necessary 24241
tax rates for the purposes of the submission of the question of a 24242
tax in excess of the ten-mill limitation, including sections24243
133.18 and 5705.195 of the Revised Code.24244

       (C) All taxes levied on property shall be extended on the tax 24245
duplicate by the county auditor of the county in which the24246
property is located, and shall be collected by the county24247
treasurer of such county in the same manner and under the same24248
laws and rules as are prescribed for the assessment and collection24249
of county taxes. The proceeds of any tax levied by or for any24250
subdivision when received by its fiscal officer shall be deposited24251
in its treasury to the credit of the appropriate fund.24252

       Sec. 5705.091.  The board of county commissioners of each24253
county shall establish a county mental retardation and24254
developmental disabilities general fund. Notwithstanding sections24255
5705.09 andsection 5705.10 of the Revised Code, proceeds from24256
levies under section 5705.222 and division (L) of section 5705.1924257
of the Revised Code shall be deposited to the credit of the county 24258
mental retardation and developmental disabilities general fund. 24259
Accounts shall be established within the county mental retardation 24260
and developmental disabilities general fund for each of the 24261
several particular purposes of the levies as specified in the 24262
resolutions under which the levies were approved, and proceeds 24263
from different levies that were approved for the same particular 24264
purpose shall be credited to accounts for that purpose. Other 24265
money received by the county for the purposes of Chapters 3323. 24266
and 5126. of the Revised Code and not required by state or federal 24267
law to be deposited to the credit of a different fund shall also 24268
be deposited to the credit of the county mental retardation and24269
developmental disabilities general fund, in an account appropriate24270
to the particular purpose for which the money was received. Unless24271
otherwise provided by law, an unexpended balance at the end of a24272
fiscal year in any account in the county mental retardation and24273
developmental disabilities general fund shall be appropriated the24274
next fiscal year to the same fund.24275

       A county board of mental retardation and developmental24276
disabilities may request, by resolution, that the board of county24277
commissioners establish a county mental retardation and24278
developmental disabilities capital fund for money to be used for24279
acquisition, construction, or improvement of capital facilities or24280
acquisition of capital equipment used in providing services to24281
mentally retarded and developmentally disabled persons. The county 24282
board of mental retardation and developmental disabilities shall 24283
transmit a certified copy of the resolution to the board of county 24284
commissioners. Upon receiving the resolution, the board of county 24285
commissioners shall establish a county mental retardation and 24286
developmental disabilities capital fund.24287

       A county board shall request, by resolution, that the board24288
of county commissioners establish a county MR/DD medicaid reserve24289
fund. On receipt of the resolution, the board of county24290
commissioners shall establish a county MR/DD medicaid reserve24291
fund. The portion of federal revenue funds that the county board24292
earns for providing medicaid case management services and home 24293
and community-based services that is needed for the county board 24294
to pay for extraordinary costs, including extraordinary costs for 24295
services to individuals with mental retardation or other 24296
developmental disability, and ensure the availability of adequate 24297
funds in the event a county property tax levy for services for 24298
individuals with mental retardation or other developmental 24299
disability fails shall be deposited into the fund. The county 24300
board shall use money in the fund for those purposes in accordance 24301
with rules adopted under section 5123.0413 of the Revised Code.24302

       Sec. 5705.19.  This section does not apply to school24303
districts or county school financing districts.24304

       The taxing authority of any subdivision at any time and in24305
any year, by vote of two-thirds of all the members of the taxing24306
authority, may declare by resolution and certify the resolution to24307
the board of elections not less than seventy-five days before the24308
election upon which it will be voted that the amount of taxes that24309
may be raised within the ten-mill limitation will be insufficient24310
to provide for the necessary requirements of the subdivision and24311
that it is necessary to levy a tax in excess of that limitation24312
for any of the following purposes:24313

       (A) For current expenses of the subdivision, except that the24314
total levy for current expenses of a detention facility district24315
or district organized under section 2151.65 of the Revised Code24316
shall not exceed two mills and that the total levy for current24317
expenses of a combined district organized under sections 2151.6524318
and 2152.41 of the Revised Code shall not exceed four mills;24319

       (B) For the payment of debt charges on certain described24320
bonds, notes, or certificates of indebtedness of the subdivision24321
issued subsequent to January 1, 1925;24322

       (C) For the debt charges on all bonds, notes, and24323
certificates of indebtedness issued and authorized to be issued24324
prior to January 1, 1925;24325

       (D) For a public library of, or supported by, the subdivision 24326
under whatever law organized or authorized to be supported;24327

       (E) For a municipal university, not to exceed two mills over24328
the limitation of one mill prescribed in section 3349.13 of the24329
Revised Code;24330

       (F) For the construction or acquisition of any specific24331
permanent improvement or class of improvements that the taxing24332
authority of the subdivision may include in a single bond issue;24333

       (G) For the general construction, reconstruction,24334
resurfacing, and repair of streets, roads, and bridges in24335
municipal corporations, counties, or townships;24336

       (H) For parks and recreational purposes;24337

       (I) For the purpose of providing and maintaining fire24338
apparatus, appliances, buildings, or sites therefor, or sources of24339
water supply and materials therefor, or the establishment and24340
maintenance of lines of fire alarm telegraph, or the payment of24341
permanent, part-time, or volunteer firefighters or firefighting24342
companies to operate the same, including the payment of the24343
firefighter employers' contribution required under section 742.3424344
of the Revised Code, or the purchase of ambulance equipment, or24345
the provision of ambulance, paramedic, or other emergency medical24346
services operated by a fire department or firefighting company;24347

       (J) For the purpose of providing and maintaining motor24348
vehicles, communications, other equipment, buildings, and sites 24349
for such buildings used directly in the operation of a police 24350
department, or the payment of salaries of permanent police 24351
personnel, including the payment of the police officer employers' 24352
contribution required under section 742.33 of the Revised Code, or 24353
the payment of the costs incurred by townships as a result of 24354
contracts made with other political subdivisions in order to 24355
obtain police protection, or the provision of ambulance or 24356
emergency medical services operated by a police department;24357

       (K) For the maintenance and operation of a county home or24358
detention facility;24359

       (L) For community mental retardation and developmental24360
disabilities programs and services pursuant to Chapter 5126. of24361
the Revised Code, except that the procedure for such levies shall24362
be as provided in section 5705.222 of the Revised Code;24363

       (M) For regional planning;24364

       (N) For a county's share of the cost of maintaining and24365
operating schools, district detention facilities, forestry camps,24366
or other facilities, or any combination thereof, established under24367
section 2151.65 or 2152.41 of the Revised Code or both of those24368
sections;24369

       (O) For providing for flood defense, providing and24370
maintaining a flood wall or pumps, and other purposes to prevent24371
floods;24372

       (P) For maintaining and operating sewage disposal plants and24373
facilities;24374

       (Q) For the purpose of purchasing, acquiring, constructing,24375
enlarging, improving, equipping, repairing, maintaining, or24376
operating, or any combination of the foregoing, a county transit24377
system pursuant to sections 306.01 to 306.13 of the Revised Code,24378
or of making any payment to a board of county commissioners24379
operating a transit system or a county transit board pursuant to24380
section 306.06 of the Revised Code;24381

       (R) For the subdivision's share of the cost of acquiring or24382
constructing any schools, forestry camps, detention facilities,24383
or other facilities, or any combination thereof, under section 24384
2151.65 or 2152.41 of the Revised Code or both of those sections;24385

       (S) For the prevention, control, and abatement of air24386
pollution;24387

       (T) For maintaining and operating cemeteries;24388

       (U) For providing ambulance service, emergency medical24389
service, or both;24390

       (V) For providing for the collection and disposal of garbage24391
or refuse, including yard waste;24392

       (W) For the payment of the police officer employers'24393
contribution or the firefighter employers' contribution required24394
under sections 742.33 and 742.34 of the Revised Code;24395

       (X) For the construction and maintenance of a drainage24396
improvement pursuant to section 6131.52 of the Revised Code;24397

       (Y) For providing or maintaining senior citizens services or24398
facilities as authorized by section 307.694, 307.85, 505.70, or24399
505.706 or division (EE) of section 717.01 of the Revised Code;24400

       (Z) For the provision and maintenance of zoological park24401
services and facilities as authorized under section 307.76 of the24402
Revised Code;24403

       (AA) For the maintenance and operation of a free public24404
museum of art, science, or history;24405

       (BB) For the establishment and operation of a 9-1-1 system,24406
as defined in section 4931.40 of the Revised Code;24407

       (CC) For the purpose of acquiring, rehabilitating, or24408
developing rail property or rail service. As used in this24409
division, "rail property" and "rail service" have the same24410
meanings as in section 4981.01 of the Revised Code. This division24411
applies only to a county, township, or municipal corporation.24412

       (DD) For the purpose of acquiring property for, constructing, 24413
operating, and maintaining community centers as provided for in 24414
section 755.16 of the Revised Code;24415

       (EE) For the creation and operation of an office or joint24416
office of economic development, for any economic development24417
purpose of the office, and to otherwise provide for the24418
establishment and operation of a program of economic development24419
pursuant to sections 307.07 and 307.64 of the Revised Code;24420

       (FF) For the purpose of acquiring, establishing,24421
constructing, improving, equipping, maintaining, or operating, or24422
any combination of the foregoing, a township airport, landing24423
field, or other air navigation facility pursuant to section 505.1524424
of the Revised Code;24425

       (GG) For the payment of costs incurred by a township as a24426
result of a contract made with a county pursuant to section24427
505.263 of the Revised Code in order to pay all or any part of the24428
cost of constructing, maintaining, repairing, or operating a water24429
supply improvement;24430

       (HH) For a board of township trustees to acquire, other than24431
by appropriation, an ownership interest in land, water, or24432
wetlands, or to restore or maintain land, water, or wetlands in24433
which the board has an ownership interest, not for purposes of24434
recreation, but for the purposes of protecting and preserving the24435
natural, scenic, open, or wooded condition of the land, water, or24436
wetlands against modification or encroachment resulting from24437
occupation, development, or other use, which may be styled as24438
protecting or preserving "greenspace" in the resolution, notice of24439
election, or ballot form;24440

       (II) For the support by a county of a crime victim assistance 24441
program that is provided and maintained by a county agency or a 24442
private, nonprofit corporation or association under section 307.62 24443
of the Revised Code;24444

       (JJ) For any or all of the purposes set forth in divisions24445
(I) and (J) of this section. This division applies only to a24446
township.24447

       (KK) For a countywide public safety communications system24448
under section 307.63 of the Revised Code. This division applies24449
only to counties.24450

       (LL) For the support by a county of criminal justice services 24451
under section 307.45 of the Revised Code;24452

       (MM) For the purpose of maintaining and operating a jail or24453
other detention facility as defined in section 2921.01 of the24454
Revised Code;24455

       (NN) For purchasing, maintaining, or improving, or any24456
combination of the foregoing, real estate on which to hold24457
agricultural fairs. This division applies only to a county.24458

       (OO) For constructing, rehabilitating, repairing, or24459
maintaining sidewalks, walkways, trails, bicycle pathways, or24460
similar improvements, or acquiring ownership interests in land24461
necessary for the foregoing improvements;24462

       (PP) For both of the purposes set forth in divisions (G) and24463
(OO) of this section.24464

       (QQ) For both of the purposes set forth in divisions (H) and24465
(HH) of this section. This division applies only to a township.24466

       (RR) For the legislative authority of a municipal24467
corporation, board of county commissioners of a county, or board24468
of township trustees of a township to acquire agricultural24469
easements, as defined in section 5301.67 of the Revised Code, and24470
to supervise and enforce the easements.24471

       (SS) For both of the purposes set forth in divisions (BB) and 24472
(KK) of this section. This division applies only to a county.24473

       (TT) For the maintenance and operation of a facility that is 24474
organized in whole or in part to promote the sciences and natural 24475
history under section 307.761 of the Revised Code.24476

       The resolution shall be confined to the purpose or purposes24477
described in one division of this section, to which the revenue24478
derived therefrom shall be applied. The existence in any other24479
division of this section of authority to levy a tax for any part24480
or all of the same purpose or purposes does not preclude the use24481
of such revenues for any part of the purpose or purposes of the24482
division under which the resolution is adopted.24483

       The resolution shall specify the amount of the increase in24484
rate that it is necessary to levy, the purpose of that increase in24485
rate, and the number of years during which the increase in rate24486
shall be in effect, which may or may not include a levy upon the24487
duplicate of the current year. The number of years may be any24488
number not exceeding five, except as follows:24489

       (1) When the additional rate is for the payment of debt24490
charges, the increased rate shall be for the life of the24491
indebtedness.24492

       (2) When the additional rate is for any of the following, the24493
increased rate shall be for a continuing period of time:24494

       (a) For the current expenses for a detention facility24495
district, a district organized under section 2151.65 of the24496
Revised Code, or a combined district organized under sections 24497
2151.65 and 2152.41 of the Revised Code;24498

       (b) For providing a county's share of the cost of maintaining 24499
and operating schools, district detention facilities, forestry 24500
camps, or other facilities, or any combination thereof,24501
established under section 2151.65 or 2152.41 of the Revised Code24502
or under both of those sections.24503

       (3) When the additional rate is for either of the following,24504
the increased rate may be for a continuing period of time:24505

       (a) For the purposes set forth in division (I), (J), (U), or24506
(KK) of this section;24507

       (b) For the maintenance and operation of a joint recreation24508
district.24509

       (4) When the increase is for the purpose or purposes set24510
forth in division (D), (G), (H), (CC), or (PP) of this section,24511
the tax levy may be for any specified number of years or for a24512
continuing period of time, as set forth in the resolution.24513

       (5) When the additional rate is for the purpose described in24514
division (Z) of this section, the increased rate shall be for any24515
number of years not exceeding ten.24516

       A levy for one of the purposes set forth in division (G),24517
(I), (J), or (U) of this section may be reduced pursuant to24518
section 5705.261 or 5705.31 of the Revised Code. A levy for one of 24519
the purposes set forth in division (G), (I), (J), or (U) of this 24520
section may also be terminated or permanently reduced by the24521
taxing authority if it adopts a resolution stating that the24522
continuance of the levy is unnecessary and the levy shall be24523
terminated or that the millage is excessive and the levy shall be24524
decreased by a designated amount.24525

       A resolution of a detention facility district, a district24526
organized under section 2151.65 of the Revised Code, or a combined24527
district organized under both sections 2151.65 and 2152.41 of the24528
Revised Code may include both current expenses and other purposes,24529
provided that the resolution shall apportion the annual rate of24530
levy between the current expenses and the other purpose or24531
purposes. The apportionment need not be the same for each year of24532
the levy, but the respective portions of the rate actually levied24533
each year for the current expenses and the other purpose or24534
purposes shall be limited by the apportionment.24535

       Whenever a board of county commissioners, acting either as24536
the taxing authority of its county or as the taxing authority of a24537
sewer district or subdistrict created under Chapter 6117. of the24538
Revised Code, by resolution declares it necessary to levy a tax in24539
excess of the ten-mill limitation for the purpose of constructing,24540
improving, or extending sewage disposal plants or sewage systems,24541
the tax may be in effect for any number of years not exceeding24542
twenty, and the proceeds of the tax, notwithstanding the general24543
provisions of this section, may be used to pay debt charges on any24544
obligations issued and outstanding on behalf of the subdivision24545
for the purposes enumerated in this paragraph, provided that any24546
such obligations have been specifically described in the24547
resolution.24548

       The resolution shall go into immediate effect upon its24549
passage, and no publication of the resolution is necessary other24550
than that provided for in the notice of election.24551

       When the electors of a subdivision have approved a tax levy24552
under this section, the taxing authority of the subdivision may24553
anticipate a fraction of the proceeds of the levy and issue24554
anticipation notes in accordance with section 5705.191 or 5705.19324555
of the Revised Code.24556

       Sec. 5705.195.  Within five days after the resolution is24557
certified to the county auditor as provided by section 5705.194 of 24558
the Revised Code, the auditor shall calculate and certify to the 24559
taxing authority the annual levy, expressed in dollars and cents 24560
for each one hundred dollars of valuation as well as in mills for 24561
each one dollar of valuation, throughout the life of the levy 24562
which will be required to produce the annual amount set forth in 24563
the resolution assuming that the amount of the tax list of such 24564
subdivision remains throughout the life of the levy the same as 24565
the amount of the tax list for the current year, and if this is 24566
not determined, the estimated amount submitted by the auditor to 24567
the county budget commission. ThereuponWhen considering the 24568
tangible personal property component of the tax valuation of the 24569
subdivision, the county auditor shall take into account the 24570
assessment percentages prescribed in section 5711.22 of the 24571
Revised Code. The tax commissioner may issue rules, orders, or 24572
instructions directing how the assessment percentages must be 24573
utilized.24574

       Upon receiving the certification from the county auditor, if 24575
the taxing authority desires to proceed with the submission of the24576
question it shall, not less than seventy-five days before the day24577
of such election, certify its resolution, together with the amount 24578
of the average tax levy, expressed in dollars and cents for each 24579
one hundred dollars of valuation as well as in mills for each one 24580
dollar of valuation, estimated by the auditor, and the number of 24581
years the levy is to run to the board of elections of the county 24582
which shall prepare the ballots and make other necessary 24583
arrangements for the submission of the question to the voters of 24584
the subdivision.24585

       Sec. 5705.211.  (A) As used in this section:24586

       (1) "Adjusted charge-off increase" for a tax year means two 24587
and three-tenths per cent of the cumulative carryover property 24588
value increase.24589

        (2) "Cumulative carryover property value increase" means the 24590
sum of the increases in carryover value certified under division 24591
(B)(2) of section 3317.015 of the Revised Code and included in a 24592
school district's total taxable value in the computation of 24593
recognized valuation under division (B) of that section for all 24594
fiscal years from the fiscal year that ends in the first tax year 24595
a levy under this section is extended on the tax list of real and 24596
public utility property until and including the fiscal year that 24597
ends in the current tax year.24598

       (3) "Taxes charged and payable" means the taxes charged and 24599
payable from a tax levy extended on the real and public utility 24600
property tax list and the general list of personal property before 24601
any reduction under section 319.302, 323.152, or 323.158 of the 24602
Revised Code.24603

       (B) The board of education of a city, local, or exempted 24604
village school district may adopt a resolution proposing the levy 24605
of a tax in excess of the ten-mill limitation for the purpose of 24606
paying the current operating expenses of the district. If the 24607
resolution is approved as provided in division (D) of this 24608
section, the tax may be levied at such a rate each tax year that 24609
the total taxes charged and payable from the levy equals the 24610
adjusted charge-off increase for the tax year or equals a lesser 24611
amount as prescribed under division (C) of this section. The tax 24612
may be levied for a continuing period of time or for a specific 24613
number of years, but not fewer than five years, as provided in the 24614
resolution. The tax may not be placed on the tax list for a tax 24615
year beginning before the first day of January following adoption 24616
of the resolution. A board of education may not adopt a resolution 24617
under this section proposing to levy a tax under this section 24618
concurrently with any other tax levied by the board under this 24619
section.24620

       (C) After the first year a tax is levied under this section, 24621
the rate of the tax in any year shall not exceed the rate, 24622
estimated by the county auditor, that would cause the sums levied 24623
from the tax against carryover property to exceed one hundred four 24624
per cent of the sums levied from the tax against carryover 24625
property in the preceding year. A board of education imposing a 24626
tax under this section may specify in the resolution imposing the 24627
tax that the percentage shall be less than one hundred four per 24628
cent, but the percentage shall not be less than one hundred per 24629
cent. At any time after a resolution adopted under this section is 24630
approved by a majority of electors as provided in division (D) of 24631
this section, the board of education, by resolution, may decrease 24632
the percentage specified in the resolution levying the tax.24633

       (D) A resolution adopted under this section shall state that 24634
the purpose of the tax is to pay current operating expenses of the 24635
district, and shall specify the first year in which the tax is to 24636
be levied, the number of years the tax will be levied or that it 24637
will be levied for a continuing period of time, and the election 24638
at which the question of the tax is to appear on the ballot, which 24639
shall be a general or special election consistent with the 24640
requirements of section 3501.01 of the Revised Code. If the board 24641
of education specifies a percentage less than one hundred four per 24642
cent pursuant to division (C) of this section, the percentage 24643
shall be specified in the resolution.24644

       Upon adoption of the resolution, the board of education may 24645
certify a copy of the resolution to the proper county board of 24646
elections. The copy of the resolution shall be certified to the 24647
board of elections not later than seventy-five days before the day 24648
of the election at which the question of the tax is to appear on 24649
the ballot. Upon receiving a timely certified copy of such a 24650
resolution, the board of elections shall make the necessary 24651
arrangements for the submission of the question to the electors of 24652
the school district, and the election shall be conducted, 24653
canvassed, and certified in the same manner as regular elections 24654
in the school district for the election of members of the board of 24655
education. Notice of the election shall be published in one or 24656
more newspapers of general circulation in the school district once 24657
per week for four consecutive weeks. The notice shall state that 24658
the purpose of the tax is for the current operating expenses of 24659
the school district, the first year the tax is to be levied, the 24660
number of years the tax is to be levied or that it is to be levied 24661
for a continuing period of time, that the tax is to be levied each 24662
year in an amount estimated to offset decreases in state base cost 24663
funding caused by appreciation in real estate values, and that the 24664
estimated additional tax in any year shall not exceed the previous 24665
year's by more than four per cent, or a lesser percentage 24666
specified in the resolution levying the tax, except for increases 24667
caused by the addition of new taxable property.24668

       The question shall be submitted as a separate proposition but 24669
may be printed on the same ballot with any other proposition 24670
submitted at the same election other than the election of 24671
officers.24672

       The form of the ballot shall be substantially as follows:24673

       "An additional tax for the benefit of (name of school 24674
district) for the purpose of paying the current operating expenses 24675
of the district, for .......... (number of years or for continuing 24676
period of time), at a rate sufficient to offset any reduction in 24677
basic state funding caused by appreciation in real estate values?24678

        24679

 For the tax levy 24680
 Against the tax levy  " 24681

        24682

       If a majority of the electors of the school district voting 24683
on the question vote in favor of the question, the board of 24684
elections shall certify the results of the election to the board 24685
of education and to the tax commissioner immediately after the 24686
canvass.24687

       (E) When preparing any estimate of the contemplated receipts 24688
from a tax levied pursuant to this section for the purposes of 24689
sections 5705.28 to 5705.40 of the Revised Code, and in preparing 24690
to certify the tax under section 5705.34 of the Revised Code, a 24691
board of education authorized to levy such a tax shall use 24692
information supplied by the department of education to determine 24693
the adjusted charge-off increase for the tax year for which that 24694
certification is made. If the board levied a tax under this 24695
section in the preceding tax year, the sum to be certified for 24696
collection from the tax shall not exceed the sum that would exceed 24697
the limitation imposed under division (C) of this section. At the 24698
request of the board of education or the treasurer of the school 24699
district, the county auditor shall assist the board of education 24700
in determining the rate or sum that may be levied under this 24701
section.24702

       The board of education shall certify the sum authorized to be 24703
levied to the county auditor, and, for the purpose of the county 24704
auditor determining the rate at which the tax is to be levied in 24705
the tax year, the sum so certified shall be the sum to be raised 24706
by the tax unless the sum exceeds the limitation imposed by 24707
division (C) of this section. A tax levied pursuant to this 24708
section shall not be levied at a rate in excess of the rate 24709
estimated by the county auditor to produce the sum certified by 24710
the board of education before the reductions under sections 24711
319.302, 323.152, and 323.158 of the Revised Code. Notwithstanding 24712
section 5705.34 of the Revised Code, a board of education 24713
authorized to levy a tax under this section shall certify the tax 24714
to the county auditor before the first day of October of the tax 24715
year in which the tax is to be levied, or at a later date as 24716
approved by the tax commissioner.24717

       Sec. 5705.34.  When the budget commission has completed its24718
work with respect to a tax budget or other information required to24719
be provided under section 5705.281 of the Revised Code, it shall24720
certify its action to the taxing authority, together with an24721
estimate by the county auditor of the rate of each tax necessary24722
to be levied by the taxing authority within its subdivision or24723
taxing unit, and what part thereof is in excess of, and what part24724
within, the ten-mill tax limitation. The certification shall also24725
indicate the date on which each tax levied by the taxing authority24726
will expire.24727

       If a taxing authority levies a tax for a fixed sum of money24728
or to pay debt charges for the tax year for which the tax budget24729
is prepared, and a payment on account of that tax is payable to24730
the taxing authority for the tax year under section 5727.85 or,24731
5727.86, 5751.21, or 5751.22 of the Revised Code, the county 24732
auditor, when estimating the rate at which the tax shall be levied 24733
in the current year, shall estimate the rate necessary to raise 24734
the required sum less the estimated amount of any payments made 24735
for the tax year to a taxing unit for fixed-sum levies under those24736
sections 5727.85 and 5727.86 of the Revised Code. The estimated 24737
rate shall be the rate of the levy that the budget commission 24738
certifies with its action under this section.24739

       Each taxing authority, by ordinance or resolution, shall24740
authorize the necessary tax levies and certify them to the county24741
auditor before the first day of October in each year, or at such24742
later date as is approved by the tax commissioner, except that the24743
certification by a board of education shall be made by the first24744
day of April or at such later date as is approved by the24745
commissioner, and except that a township board of park24746
commissioners that is appointed by the board of township trustees24747
and oversees a township park district that contains only24748
unincorporated territory shall authorize only those taxes approved24749
by, and only at the rate approved by, the board of township24750
trustees as required by division (C) of section 511.27 of the24751
Revised Code. If the levying of a tax to be placed on the24752
duplicate of the current year is approved by the electors of the24753
subdivision under sections 5705.01 to 5705.47 of the Revised Code;24754
if the rate of a school district tax is increased due to the24755
repeal of a school district income tax and property tax rate24756
reduction at an election held pursuant to section 5748.04 of the24757
Revised Code; or if refunding bonds to refund all or a part of the24758
principal of bonds payable from a tax levy for the ensuing fiscal24759
year are issued or sold and in the process of delivery, the budget24760
commission shall reconsider and revise its action on the budget of24761
the subdivision or school library district for whose benefit the24762
tax is to be levied after the returns of such election are fully24763
canvassed, or after the issuance or sale of such refunding bonds24764
is certified to it.24765

       Sec. 5709.08. (A)(1) Real or personal property belonging to 24766
the state or United States used exclusively for a public purpose, 24767
and public property used exclusively for a public purpose, shall 24768
be exempt from taxation. Real24769

       (2) For purposes of division (A)(1) of this section, real and 24770
personal property owned by the state, even when the property is 24771
leased or otherwise operated by a private party, and used as 24772
public service facilities described in section 1501.07 of the 24773
Revised Code, as concessions or other special projects described 24774
in division (F) of section 1531.06 of the Revised Code, as refuge 24775
harbors or marine recreational facilities described in section 24776
1547.72 of the Revised Code, or areas described in section 1503.03 24777
of the Revised Code, is hereby declared to be public property 24778
"used exclusively for a public purpose."24779

       (B) Real and personal property, when devoted to public use 24780
and not held for pecuniary profit, owned by an adjoining state or 24781
any political subdivision or agency of such adjoining state, which 24782
would be exempt from taxation if owned by the state of Ohio or a 24783
political subdivision or agency thereof, shall be exempt from24784
taxation providing that such adjoining state exempts from taxation 24785
real and personal property devoted to public use and not held for 24786
pecuniary profit, owned by the state of Ohio or any political 24787
subdivision or agency thereof, which would be exempt from taxation 24788
if owned by the adjoining state or political subdivision or agency 24789
thereof.24790

       Sec. 5709.081.  (A) Real and tangible personal property owned 24791
by a political subdivision that is a public recreational facility 24792
for athletic events shall be exempt from taxation if all of the 24793
following apply:24794

       (1) The property is controlled and managed by a political24795
subdivision or a county-related corporation or by a similar24796
corporation under the direct control of a political subdivision24797
and whose members and trustees are chosen or appointed by the24798
subdivision;24799

       (2) All revenues and receipts derived by the subdivision or24800
corporation that controls and manages the property, after24801
deducting amounts needed to pay necessary expenses for the24802
operation and management of the property, accrue to the political24803
subdivision owning the property;24804

       (3) The property is not occupied and used for more than seven 24805
days in any calendar month by any private entity for profit or for 24806
more than a total of fifteen days in any calendar month by all 24807
such private entities for profit;24808

       (4) The property is under the direction and control of the24809
political subdivision or managing corporation whenever it is being24810
used by a private entity for profit;24811

       (5) The primary user or users of the property, if such a24812
primary user exists, are controlled and managed by the political24813
subdivision or corporation that controls and manages the property.24814

       (B) Tangible personal property, and all buildings,24815
structures, fixtures, and improvements, and fixtures of any kind 24816
onto the land, that are constructed or, in the case of personal 24817
property, acquired after March 2, 1992, and are part of or used in 24818
a public recreational facility used by a major league professional 24819
athletic team or a class A to class AAA minor league affiliate of 24820
a major league baseball team for a significant portion of its home24821
schedule, and land acquired by a political subdivision in 1999 for24822
such purposes or originally leased from a political subdivision, 24823
such political subdivision qualifying as such pursuant to division 24824
(G) of this section, in 1998 for such purposes, are declared to be 24825
public property used for a public purpose and are exempt from 24826
taxation, if all of the following apply:24827

       (1) Such property, or the land upon which such property is 24828
located if such land was originally leased in 1998 from a 24829
political subdivision that qualifies as such pursuant to division 24830
(G) of this section, is owned by one or more political24831
subdivisions or by a corporation controlled by such subdivisions;24832

       (2) Such property was or is any of the following:24833

       (a) Constructed or, in the case of personal property,24834
acquired pursuant to an agreement with a municipal corporation to24835
implement a development, redevelopment, or renewal plan for an24836
area declared by the municipal corporation to be a slum or24837
blighted area, as those terms are defined in section 725.01 of the24838
Revised Code;24839

       (b) Financed in whole or in part with public obligations as24840
defined in section 5709.76 of the Revised Code or otherwise paid24841
for in whole or in part by one or more political subdivisions;24842

       (c) An improvement or addition to property defined in24843
division (B)(2)(a) or (b) of this section.24844

       (3) Such property is controlled and managed by either of the 24845
following:24846

       (a) One or more of the political subdivisions or the24847
corporation that owns it;24848

       (b) A designee, tenant, or agent of such political24849
subdivision or subdivisions or corporation pursuant to a24850
management, lease, or similar written agreement.24851

       (4) The primary user or users of such property, if a primary24852
user or primary users exist, either:24853

       (a) Are controlled and managed by one or more of the24854
political subdivisions or the corporation that owns the property;24855
or24856

       (b) Operate under leases, licenses, management agreements, or24857
similar arrangements with, and providing for the payment of rents,24858
revenues, or other remuneration to, one or more of the political24859
subdivisions or the corporation that owns the property.24860

       (5) Any residual cash accrues to the political subdivision or 24861
subdivisions that own the property or that control the corporation 24862
that owns the property, and is used for the public purposes of the 24863
subdivision or subdivisions. As used in division (B)(5) of this 24864
section, "residual cash" means any revenue and receipts derived 24865
from the property by the political subdivision or subdivisions or 24866
corporation that owns the property and that are available for 24867
unencumbered use by the political subdivision or subdivisions or 24868
corporation, after deducting amounts needed to make necessary 24869
expenditures, pay debt service, and provide for working capital 24870
related to the ownership, management, operation, and use of the 24871
property, including payments of taxes on the taxable part of the 24872
public recreational facility, contractually obligated payments or 24873
deposits into reserves or otherwise, and service payments under 24874
section 307.699 of the Revised Code.24875

       (C) The exemption provided in division (B) of this section24876
also applies to both of the following:24877

       (1) The property during its construction or, in the case of24878
tangible personal property, acquisition during the construction24879
period, if the owner meets the condition of division (B)(1) of24880
this section and has agreements that provide for the satisfaction24881
of all other conditions of division (B) of this section upon the24882
completion of the construction;24883

       (2) Any improvement or addition made after March 2, 1992, to24884
a public recreational facility that was constructed before March24885
2, 1992, as long as all other conditions in division (B) of this24886
section are met.24887

       (D) A corporation that owns property exempt from taxation24888
under division (B) of this section is a public body for the24889
purposes of section 121.22 of the Revised Code. The corporation's24890
records are public records for the purposes of section 149.43 of24891
the Revised Code, except records related to matters set forth in24892
division (G) of section 121.22 of the Revised Code and records24893
related to negotiations that are not yet completed for financing,24894
leases, or other agreements.24895

       (E) The exemption under division (B) of this section applies24896
to property that is owned by the political subdivision or24897
subdivisions or the corporation that owns the public recreational24898
facility. Tangible personal property owned by users, managers, or24899
lessees of the facility is taxable when used in the public24900
recreational facility.24901

       (F) Nothing in this section or in any other section of the24902
Revised Code prohibits or otherwise precludes an agreement between24903
a political subdivision, or a corporation controlled by a24904
political subdivision, that owns or operates a public recreational24905
facility that is exempted from taxation under division (A) or (B)24906
of this section and the board of education of a school district or24907
the legislative authority of a municipal corporation, or both, in24908
which all or a part of that facility is located, providing for24909
payments to the school district or municipal corporation, or both,24910
in lieu of taxes that otherwise would be charged against real and24911
tangible personal property exempted from taxation under this24912
section, for a period of time and under such terms and conditions24913
as the legislative authority of the political subdivision and the24914
board of education or municipal legislative authority, or both,24915
may agree, which agreements are hereby specifically authorized.24916

       (G) As used in this section, "political subdivision" includes 24917
the state or an agency of the state if the city, local, or 24918
exempted village school district in which the property is situated 24919
expressly consents to exempting the property from taxation.24920

       Sec. 5709.40.  (A) As used in this section:24921

       (1) "Blighted area" and "impacted city" have the same24922
meanings as in section 1728.01 of the Revised Code.24923

       (2) "Business day" means a day of the week excluding24924
Saturday, Sunday, and a legal holiday as defined under section24925
1.14 of the Revised Code.24926

       (3) "Housing renovation" means a project carried out for24927
residential purposes.24928

       (4) "Improvement" means the increase in the assessed value of 24929
any real property that would first appear on the tax list and24930
duplicate of real and public utility property after the effective24931
date of an ordinance adopted under this section were it not for 24932
the exemption granted by that ordinance. 24933

       (5) "Incentive district" means an area not more than three24934
hundred acres in size enclosed by a continuous boundary in which a 24935
project is being, or will be, undertaken and having one or more of 24936
the following distress characteristics:24937

       (a) At least fifty-one per cent of the residents of the24938
district have incomes of less than eighty per cent of the median24939
income of residents of the political subdivision in which the24940
district is located, as determined in the same manner specified24941
under section 119(b) of the "Housing and Community Development Act24942
of 1974," 88 Stat. 633, 42 U.S.C. 5318, as amended;24943

       (b) The average rate of unemployment in the district during24944
the most recent twelve-month period for which data are available24945
is equal to at least one hundred fifty per cent of the average24946
rate of unemployment for this state for the same period.24947

       (c) At least twenty per cent of the people residing in the24948
district live at or below the poverty level as defined in the24949
federal Housing and Community Development Act of 1974, 42 U.S.C.24950
5301, as amended, and regulations adopted pursuant to that act.24951

       (d) The district is a blighted area.24952

       (e) The district is in a situational distress area as24953
designated by the director of development under division (F) of24954
section 122.23 of the Revised Code.24955

       (f) As certified by the engineer for the political24956
subdivision, the public infrastructure serving the district is24957
inadequate to meet the development needs of the district as24958
evidenced by a written economic development plan or urban renewal24959
plan for the district that has been adopted by the legislative24960
authority of the subdivision.24961

       (g) The district is comprised entirely of unimproved land24962
that is located in a distressed area as defined in section 122.2324963
of the Revised Code.24964

       (6) "Project" means development activities undertaken on one24965
or more parcels, including, but not limited to, construction,24966
expansion, and alteration of buildings or structures, demolition,24967
remediation, and site development, and any building or structure24968
that results from those activities.24969

       (7) "Public infrastructure improvement" includes, but is not24970
limited to, public roads and highways; water and sewer lines;24971
environmental remediation; land acquisition, including acquisition24972
in aid of industry, commerce, distribution, or research;24973
demolition, including demolition on private property when24974
determined to be necessary for economic development purposes;24975
stormwater and flood remediation projects, including such projects 24976
on private property when determined to be necessary for public 24977
health, safety, and welfare; the provision of gas, electric, and 24978
communications service facilities; and the enhancement of public 24979
waterways through improvements that allow for greater public 24980
access. "Public infrastructure improvement" does not include 24981
police or fire equipment.24982

       (B) The legislative authority of a municipal corporation, by24983
ordinance, may declare improvements to certain parcels of real24984
property located in the municipal corporation to be a public24985
purpose. Improvements with respect to a parcel that is used or to24986
be used for residential purposes may be declared a public purpose24987
under this division only if the parcel is located in a blighted24988
area of an impacted city. Except as otherwise provided inwith the 24989
approval under division (D) of this section of the board of 24990
education of each city, local, or exempted village school district 24991
within which the improvements are located, not more than 24992
seventy-five per cent of an improvement thus declared to be a 24993
public purpose may be exempted from real property taxation for a 24994
period of not more than ten years. The ordinance shall specify the24995
percentage of the improvement to be exempted from taxation and the 24996
life of the exemption.24997

       An ordinance adopted or amended under this division shall24998
designate the specific public infrastructure improvements made, to24999
be made, or in the process of being made by the municipal25000
corporation that directly benefit, or that once made will directly25001
benefit, the parcels for which improvements are declared to be a25002
public purpose. The service payments provided for in section 25003
5709.42 of the Revised Code shall be used to finance the public25004
infrastructure improvements designated in the ordinance or, for 25005
the purpose described in division (D)(1) of this section or as 25006
provided in section 5709.43 of the Revised Code.25007

       (C)(1) The legislative authority of a municipal corporation 25008
may adopt an ordinance creating an incentive district and 25009
declaring improvements to parcels within the district to be a 25010
public purpose and, except as provided in division (F) of this 25011
section, exempt from taxation as provided in this section, but no 25012
legislative authority of a municipal corporation that has a 25013
population that exceeds twenty-five thousand, as shown by the most 25014
recent federal decennial census, shall adopt an ordinance that 25015
creates an incentive district if, as a result of adopting the 25016
ordinance, more thanthe sum of the taxable value of real property 25017
in the proposed district for the preceding tax year and the 25018
taxable value of all real property in the municipal corporation 25019
that would have been taxable in the preceding year were it not for 25020
the fact that the property was in an existing incentive district 25021
and therefore exempt from taxation exceeds twenty-five per cent of 25022
the municipal corporation's taxable value, as of the first day of 25023
January of the year in which the ordinance takes effect, is 25024
subject to an exemption because of an incentive district. The 25025
twenty-five per cent limitation does not apply to an incentive 25026
district that was created by an ordinance adopted prior to January 25027
1, 2006, unless the legislative authority creates an additional 25028
incentive district after that datetaxable value of real property 25029
in the municipal corporation for the preceding tax year. The25030
ordinance shall delineate the boundary of the district and25031
specifically identify each parcel within the district. A district25032
may not include any parcel that is or has been exempted from25033
taxation under division (B) of this section or that is or has been25034
within another district created under this division. An ordinance 25035
may create more than one such district, and more than one 25036
ordinance may be adopted under division (C)(1) of this section.25037

       (2) Not later than thirty days prior to adopting an ordinance 25038
under division (C)(1) of this section, if the municipal 25039
corporation intends to apply for exemptions from taxation under 25040
section 5709.911 of the Revised Code on behalf of owners of real 25041
property located within the proposed incentive district, the 25042
legislative authority of a municipal corporation shall conduct a 25043
public hearing on the proposed ordinance. Not later than thirty 25044
days prior to the public hearing, the legislative authority shall 25045
give notice of the public hearing and the proposed ordinance by 25046
first class mail to every real property owner whose property is 25047
located within the boundaries of the proposed incentive district 25048
that is the subject of the proposed ordinance.25049

       (3)(a) An ordinance adopted under division (C)(1) of this 25050
section shall specify the life of the incentive district and the 25051
percentage of the improvements to be exempted, shall designate the 25052
public infrastructure improvements made, to be made, or in the 25053
process of being made, that benefit or serve, or, once made, will 25054
benefit or serve parcels in the district. The ordinance also shall 25055
identify one or more specific projects being, or to be, undertaken 25056
in the district that place additional demand on the public 25057
infrastructure improvements designated in the ordinance. The 25058
project identified may, but need not be, the project under 25059
division (C)(3)(b) of this section that places real property in 25060
use for commercial or industrial purposes. Except as otherwise 25061
permitted under that division, the service payments provided for 25062
in section 5709.42 of the Revised Code shall be used to finance 25063
the designated public infrastructure improvements or, for the25064
purpose described in division (D)(1) or (E) of this section, or as 25065
provided in section 5709.43 of the Revised Code.25066

       An ordinance adopted under division (C)(1) of this section on 25067
or after the effective date of this amendment shall not designate 25068
police or fire equipment as public infrastructure improvements, 25069
and no service payment provided for in section 5709.42 of the 25070
Revised Code and received by the municipal corporation under the 25071
ordinance shall be used for police or fire equipment.25072

       (b) An ordinance adopted under division (C)(1) of this 25073
section may authorize the use of service payments provided for in 25074
section 5709.42 of the Revised Code for the purpose of housing 25075
renovations within the incentive district, provided that the 25076
ordinance also designates public infrastructure improvements that 25077
benefit or serve the district, and that a project within the 25078
district places real property in use for commercial or industrial 25079
purposes. Service payments may be used to finance or support 25080
loans, deferred loans, and grants to persons for the purpose of 25081
housing renovations within the district. The ordinance shall25082
designate the parcels within the district that are eligible for25083
housing renovation. The ordinance shall state separately the25084
amounts or the percentages of the expected aggregate service25085
payments that are designated for each public infrastructure25086
improvement and for the general purpose of housing renovations.25087

       (4) Except with the approval of the board of education of 25088
each city, local, or exempted village school district within the25089
territory of which the incentive district is or will be located, 25090
and subject to division (E) of this section, the life of an 25091
incentive district shall not exceed ten years, and the percentage 25092
of improvements to be exempted shall not exceed seventy-five per25093
cent. With approval of the board of education, the life of a 25094
district may be not more than thirty years, and the percentage of 25095
improvements to be exempted may be not more than one hundred per 25096
cent. The approval25097

       (5) Approval of a board of education shall be obtained in the25098
manner provided in division (D) of this section for exemptions25099
under division (B) of this section, except that the notice to the25100
board of education shall delineate the boundaries of the district,25101
specifically identify each parcel within the district, identify25102
each anticipated improvement in the district, provide an estimate25103
of the true value in money of each such improvement, specify the25104
life of the district and the percentage of improvements that would25105
be exempted, and indicate the date on which the legislative25106
authority intends to adopt the ordinance.25107

       (D)(1) If the ordinance declaring improvements to a parcel to 25108
be a public purpose or creating an incentive district specifies25109
that payments in lieu of taxes provided for in section 5709.42 of25110
the Revised Code shall be paid to the city, local, or exempted25111
village school district in which the parcel or incentive district25112
is located in the amount of the taxes that would have been payable 25113
to the school district if the improvements had not been exempted 25114
from taxation, the percentage of the improvement that may be 25115
exempted from taxation may exceed seventy-five per cent, and the 25116
exemption may be granted for up to thirty years, without the25117
approval of the board of education as otherwise required under 25118
division (D)(2) of this section.25119

       (2) Improvements with respect to a parcel may be exempted25120
from taxation under division (B) of this section, and improvements 25121
to parcels within an incentive district may be exempted from 25122
taxation under division (C) of this section, for up to ten years 25123
or, with the approval under this paragraph of the board of25124
education of the city, local, or exempted village school district25125
within which the parcel or district is located, for up to thirty 25126
years. The percentage of the improvement exempted from taxation 25127
may, with such approval, exceed seventy-five per cent, but shall 25128
not exceed one hundred per cent. Not later than forty-five 25129
business days prior to adopting an ordinance under this section25130
declaring improvements to be a public purpose that is subject to 25131
approval by a board of education under this division, the 25132
legislative authority shall deliver to the board of education a 25133
notice stating its intent to adopt an ordinance making that 25134
declaration. The notice regarding improvements with respect to a 25135
parcel under division (B) of this section shall identify the 25136
parcels for which improvements are to be exempted from taxation, 25137
provide an estimate of the true value in money of the 25138
improvements, specify the period for which the improvements would 25139
be exempted from taxation and the percentage of the improvement 25140
that would be exempted, and indicate the date on which the 25141
legislative authority intends to adopt the ordinance. The notice 25142
regarding improvements to parcels within an incentive district 25143
under division (C) of this section shall delineate the boundaries 25144
of the district, specifically identify each parcel within the 25145
district, identify each anticipated improvement in the district, 25146
provide an estimate of the true value in money of each such 25147
improvement, specify the life of the district and the percentage 25148
of improvements that would be exempted, and indicate the date on 25149
which the legislative authority intends to adopt the ordinance.25150
The board of education, by resolution adopted by a majority of the25151
board, may approve the exemption for the period or for the25152
exemption percentage specified in the notice,; may disapprove the25153
exemption for the number of years in excess of ten, may disapprove25154
the exemption for the percentage of the improvement to be exempted25155
in excess of seventy-five per cent, or both,; or may approve the25156
exemption on the condition that the legislative authority and the25157
board negotiate an agreement providing for compensation to the25158
school district equal in value to a percentage of the amount of25159
taxes exempted in the eleventh and subsequent years of the25160
exemption period or, in the case of exemption percentages in25161
excess of seventy-five per cent, compensation equal in value to a25162
percentage of the taxes that would be payable on the portion of25163
the improvement in excess of seventy-five per cent were that25164
portion to be subject to taxation, or other mutually agreeable 25165
compensation. The25166

       (3) The board of education shall certify its resolution to25167
the legislative authority not later than fourteen days prior to25168
the date the legislative authority intends to adopt the ordinance25169
as indicated in the notice. If the board of education and the25170
legislative authority negotiate a mutually acceptable compensation 25171
agreement, the ordinance may declare the improvements a public 25172
purpose for the number of years specified in the ordinance or, in 25173
the case of exemption percentages in excess of seventy-five per 25174
cent, for the exemption percentage specified in the ordinance. In 25175
either case, if the board and the legislative authority fail to 25176
negotiate a mutually acceptable compensation agreement, the 25177
ordinance may declare the improvements a public purpose for not 25178
more than ten years, butand shall not exempt more than 25179
seventy-five per cent of the improvements from taxation. If the 25180
board fails to certify a resolution to the legislative authority 25181
within the time prescribed by this division, the legislative 25182
authority thereupon may adopt the ordinance and may declare the 25183
improvements a public purpose for up to thirty years, or, in the 25184
case of exemption percentages proposed in excess of seventy-five 25185
per cent, for the exemption percentage specified in the ordinance. 25186
The legislative authority may adopt the ordinance at any time 25187
after the board of education certifies its resolution approving 25188
the exemption to the legislative authority, or, if the board25189
approves the exemption on the condition that a mutually acceptable25190
compensation agreement be negotiated, at any time after the25191
compensation agreement is agreed to by the board and the25192
legislative authority.25193

       (3)(4) If a board of education has adopted a resolution 25194
waiving its right to approve exemptions from taxation under this 25195
section and the resolution remains in effect, approval of 25196
exemptions by the board is not required under this division (D) of 25197
this section. If a board of education has adopted a resolution 25198
allowing a legislative authority to deliver the notice required 25199
under division (D)(2) of this section fewer than forty-five 25200
business days prior to the legislative authority's adoption of the25201
ordinance, the legislative authority shall deliver the notice to25202
the board not later than the number of days prior to such adoption25203
as prescribed by the board in its resolution. If a board of25204
education adopts a resolution waiving its right to approve25205
agreements or shortening the notification period, the board shall25206
certify a copy of the resolution to the legislative authority. If25207
the board of education rescinds such a resolution, it shall25208
certify notice of the rescission to the legislative authority.25209

       (4)(5) If the legislative authority is not required by25210
division (D)(1), (2), or (3) of this section to notify the board 25211
of education of the legislative authority's intent to declare25212
improvements to be a public purpose, the legislative authority25213
shall comply with the notice requirements imposed under section25214
5709.83 of the Revised Code, unless the board has adopted a25215
resolution under that section waiving its right to receive such a25216
notice.25217

       (E)(1) If a proposed ordinance under division (C)(1) of this 25218
section exempts improvements with respect to a parcel within an 25219
incentive district for more than ten years, or the percentage of 25220
the improvement exempted from taxation exceeds seventy-five per 25221
cent, not later than forty-five business days prior to adopting 25222
the ordinance the legislative authority of the municipal 25223
corporation shall deliver to the board of county commissioners of 25224
the county within which the incentive district is or will be 25225
located a notice that states its intent to adopt an ordinance 25226
creating an incentive district. The notice shall include a copy of 25227
the proposed ordinance, identify the parcels for which 25228
improvements are to be exempted from taxation, provide an estimate 25229
of the true value in money of the improvements, specify the period 25230
of time for which the improvements would be exempted from 25231
taxation, specify the percentage of the improvements that would be 25232
exempted from taxation, and indicate the date on which the 25233
legislative authority intends to adopt the ordinance.25234

       (2) The board of county commissioners, by resolution adopted 25235
by a majority of the board, may object to the exemption for the 25236
number of years in excess of ten, may object to the exemption for 25237
the percentage of the improvement to be exempted in excess of 25238
seventy-five per cent, or both, or may accept either or both 25239
exemptions. If the board of county commissioners objects, the 25240
board may negotiate ana mutually acceptable compensation25241
agreement with the legislative authority that provides. In no case 25242
shall the compensation provided to the board exceed the property 25243
taxes foregone due to the exemption. If the board of county 25244
commissioners objects, and the board and legislative authority 25245
fail to negotiate a mutually acceptable compensation agreement, 25246
the ordinance adopted under division (C)(1) of this section shall 25247
provide to the board compensation in the eleventh and subsequent 25248
years of the exemption period compensation equal in value to not 25249
more than fifty per cent of the taxes that would be payable to the 25250
county or, if the board's objection includes an objection to an 25251
exemption percentage in excess of seventy-five per cent, 25252
compensation equal in value to not more than fifty per cent of the 25253
taxes that would be payable to the county, on the portion of the 25254
improvement in excess of seventy-five per cent, were that portion 25255
to be subject to taxation. The board of county commissioners shall 25256
certify its resolution to the legislative authority not later than 25257
thirty days after receipt of the notice.25258

       (3) If the board of county commissioners does not object or 25259
fails to certify its resolution objecting to an exemption within 25260
thirty days after receipt of the notice, the legislative authority 25261
may adopt the ordinance, and no compensation shall be provided to 25262
the board of county commissioners. If the board timely certifies 25263
its resolution objecting to the ordinance, the legislative 25264
authority may adopt the ordinance at any time after thea mutually 25265
acceptable compensation agreement is agreed to by the board and 25266
the legislative authority, or, if no compensation agreement is 25267
negotiated, at any time after the legislative authority agrees in 25268
the proposed ordinance to provide compensation to the board of 25269
fifty per cent of the taxes that would be payable to the county in 25270
the eleventh and subsequent years of the exemption period or on 25271
the portion of the improvement in excess of seventy-five per cent, 25272
were that portion to be subject to taxation.25273

       (F) Any of the following property tax levies that are enacted25274
Service payments in lieu of taxes that are attributable to any 25275
amount by which the effective tax rate of either a renewal levy 25276
with an increase or a replacement levy exceeds the effective tax 25277
rate of the levy renewed or replaced, or that are attributable to 25278
an additional levy, for a levy authorized by the voters for any of 25279
the following purposes on or after January 1, 2006, and after the 25280
datewhich are provided pursuant to an ordinance creating an 25281
incentive district under division (C)(1) of this section that is 25282
adopted on or after January 1, 2006, under division (C)(1) of this 25283
section shall be levied on property that was exempted from 25284
taxationdistributed by the municipal corporation, within 25285
forty-five days after the settlement required under division (A) 25286
or (C) of section 321.24 of the Revised Code, to the appropriate 25287
taxing authority in an amount equal to the amount of taxes that 25288
would have been payable to that taxing authority from the 25289
following levies were it not for the exemption authorized under 25290
division (C) of this section, and revenues collected from such 25291
levies shall not be used to provide service payments under this 25292
section:25293

       (1) A tax levied under division (L) of section 5705.19 or 25294
section 5705.191 of the Revised Code for community mental 25295
retardation and developmental disabilities programs and services 25296
pursuant to Chapter 5126. of the Revised Code;25297

       (2) A tax levied under division (Y) of section 5705.19 of the 25298
Revised Code for providing or maintaining senior citizens services 25299
or facilities;25300

       (3) A tax levied under section 5705.22 of the Revised Code 25301
for county hospitals;25302

       (4) A tax levied by a joint-county district or by a county25303
under section 5705.19, 5705.191, or 5705.221 of the Revised Code 25304
for alcohol, drug addiction, and mental health services;25305

       (5) A tax levied under section 5705.23 of the Revised Code 25306
for library purposes;25307

       (6) A tax levied under section 5705.24 of the Revised Code 25308
for the support of children services and the placement and care of 25309
children;25310

       (7) A tax levied under division (Z) of section 5705.19 of the 25311
Revised Code for the provision and maintenance of zoological park 25312
services and facilities under section 307.76 of the Revised Code;25313

        (8) A tax levied under section 511.27 or division (H) of 25314
section 5705.19 of the Revised Code for the support of township 25315
park districts;25316

        (9) A tax levied under division (A), (F), or (H) of section 25317
5705.19 of the Revised Code for parks and recreational purposes of 25318
a joint recreation district organized pursuant to division (B) of 25319
section 755.14 of the Revised Code;25320

        (10) A tax levied under section 1545.20 or 1545.21 of the 25321
Revised Code for park district purposes;25322

        (11) A tax levied under section 5705.191 of the Revised Code 25323
for the purpose of making appropriations for public assistance; 25324
human or social services; public relief; public welfare; public 25325
health and hospitalization; and support of general hospitals;25326

        (12) A tax levied under section 3709.29 of the Revised Code 25327
for a general health district program.25328

        (G) An exemption from taxation granted under this section25329
commences with the tax year specified in the ordinance so long as 25330
the year specified in the ordinance commences after the effective 25331
date of the ordinance. If the ordinance specifies a year 25332
commencing before the effective date of the resolution or 25333
specifies no year whatsoever, the exemption commences with the tax 25334
year in which an exempted improvement first appears on the tax 25335
list and duplicate of real and public utility property and that 25336
commences after the effective date of the ordinance. Except as 25337
otherwise provided in this division, the exemption ends on the25338
date specified in the ordinance as the date the improvement ceases25339
to be a public purpose or the incentive district expires, or ends25340
on the date on which the public infrastructure improvements and25341
housing renovations are paid in full from the municipal public25342
improvement tax increment equivalent fund established under25343
division (A) of section 5709.43 of the Revised Code, whichever25344
occurs first. The exemption of an improvement with respect to a25345
parcel or within an incentive district may end on a later date, as25346
specified in the ordinance, if the legislative authority and the25347
board of education of the city, local, or exempted village school25348
district within which the parcel or district is located have 25349
entered into a compensation agreement under section 5709.82 of the 25350
Revised Code with respect to the improvement or district, and the 25351
board of education has approved the term of the exemption under 25352
division (D)(2) of this section, but in no case shall the 25353
improvement be exempted from taxation for more than thirty years. 25354
Exemptions shall be claimed and allowed in the same manner as in 25355
the case of other real property exemptions. If an exemption status 25356
changes during a year, the procedure for the apportionment of the 25357
taxes for that year is the same as in the case of other changes in 25358
tax exemption status during the year.25359

       (H) Additional municipal financing of public infrastructure25360
improvements and housing renovations may be provided by any25361
methods that the municipal corporation may otherwise use for25362
financing such improvements or renovations. If the municipal25363
corporation issues bonds or notes to finance the public25364
infrastructure improvements and housing renovations and pledges25365
money from the municipal public improvement tax increment25366
equivalent fund to pay the interest on and principal of the bonds25367
or notes, the bonds or notes are not subject to Chapter 133. of25368
the Revised Code.25369

       (I) The municipal corporation, not later than fifteen days25370
after the adoption of an ordinance under this section, shall25371
submit to the director of development a copy of the ordinance. On25372
or before the thirty-first day of March of each year, the25373
municipal corporation shall submit a status report to the director25374
of development. The report shall indicate, in the manner25375
prescribed by the director, the progress of the project during25376
each year that an exemption remains in effect, including a summary 25377
of the receipts from service payments in lieu of taxes;25378
expenditures of money from the funds created under section 5709.4325379
of the Revised Code; a description of the public infrastructure25380
improvements and housing renovations financed with such25381
expenditures; and a quantitative summary of changes in employment25382
and private investment resulting from each project.25383

       (J) Nothing in this section shall be construed to prohibit a25384
legislative authority from declaring to be a public purpose25385
improvements with respect to more than one parcel.25386

       Sec. 5709.42. (A) A municipal corporation that has declared 25387
an improvement to be a public purpose under section 5709.40 or25388
5709.41 of the Revised Code may require the owner of any structure 25389
located on the parcel to make annual service payments in lieu of 25390
taxes to the county treasurer on or before the final dates for 25391
payment of real property taxes. Each such payment shall be charged 25392
and collected in the same manner and in the same amount as the 25393
real property taxes that would have been charged and payable 25394
against the improvement if it were not exempt from taxation. If 25395
any reduction in the levies otherwise applicable to such exempt 25396
property is made by the county budget commission under section 25397
5705.31 of the Revised Code, the amount of the service payment in 25398
lieu of taxes shall be calculated as if such reduction in levies 25399
had not been made.25400

       (B) Moneys collected as service payments in lieu of taxes 25401
shall be distributed at the same time and in the same manner as 25402
real property tax payments. However, subject to section 5709.913 25403
of the Revised Code, the entire amount so collected shall be 25404
distributed to the municipal corporation in which the improvement 25405
is located. If an ordinance adopted under section 5709.40 or25406
5709.41 of the Revised Code specifies that service payments shall 25407
be paid to the city, local, or exempted village school district in 25408
which the improvements are located, the county treasurer shall 25409
distribute the portion of the service payments to that school 25410
district in an amount equal to the property tax payments the 25411
school district would have received from the portion of the25412
improvements exempted from taxation had the improvements not been 25413
exempted, as directed in the ordinance. The treasurer shall 25414
maintain a record of the service payments in lieu of taxes made 25415
from property in each municipal corporation.25416

       (C) If annual service payments in lieu of taxes are required 25417
under this section, the county treasurer shall distribute to the 25418
appropriate taxing authorities the portion of the service payments 25419
that represents compensation payments required under division (F) 25420
of section 5709.40 of the Revised Code.25421

       (D) Nothing in this section or section 5709.40 or 5709.41 of25422
the Revised Code affects the taxes levied against that portion of25423
the value of any parcel of property that is not exempt from25424
taxation.25425

       Sec. 5709.43.  (A) A municipal corporation that grants a tax25426
exemption under section 5709.40 of the Revised Code shall25427
establish a municipal public improvement tax increment equivalent25428
fund into which shall be deposited service payments in lieu of25429
taxes distributed to the municipal corporation under section25430
5709.42 of the Revised Code. If the legislative authority of the25431
municipal corporation has adopted an ordinance under division (C)25432
of section 5709.40 of the Revised Code, the municipal corporation25433
shall establish at least one account in that fund with respect to25434
ordinances adopted under division (B) of that section, and one25435
account with respect to each incentive district created in an 25436
ordinance adopted under division (C) of that section. If an 25437
ordinance adopted under division (C) of section 5709.40 of the 25438
Revised Code also authorizes the use of service payments for 25439
housing renovations within the district, the municipal corporation 25440
shall establish separate accounts for the service payments 25441
designated for public infrastructure improvements and for the 25442
service payments authorized for the purpose of housing 25443
renovations. Money in an account of the municipal public 25444
improvement tax increment equivalent fund shall be used to finance 25445
the public infrastructure improvements designated in, or the 25446
housing renovations authorized by, the ordinance with respect to 25447
which the account is established; in the case of an account 25448
established with respect to an ordinance adopted under division 25449
(C) of that section, money in the account shall be used to finance 25450
the public infrastructure improvements designated, or the housing 25451
renovations authorized, for each incentive district created in the 25452
ordinance. Money in an account shall not be used to finance or 25453
support housing renovations that take place after the incentive25454
district has expired. The municipal corporation also may deposit 25455
into any of those accounts municipal income tax revenue that has25456
been designated by ordinance to finance the public infrastructure 25457
improvements and housing renovations.25458

       (B) A municipal corporation may establish an urban25459
redevelopment tax increment equivalent fund, by resolution or25460
ordinance of its legislative authority, into which shall be25461
deposited service payments in lieu of taxes distributed to the25462
municipal corporation by the county treasurer as provided in25463
section 5709.42 of the Revised Code for improvements exempt from25464
taxation pursuant to an ordinance adopted under section 5709.41 of 25465
the Revised Code. Moneys deposited in the urban redevelopment tax25466
increment equivalent fund shall be used for such purposes as are25467
authorized in the resolution or ordinance establishing the fund.25468
The municipal corporation also may deposit into the urban25469
redevelopment tax increment equivalent fund municipal income tax25470
revenue that has been dedicated to fund any of the purposes for25471
which the fund is established.25472

       (C)(1)(a) A municipal corporation also may distribute money 25473
in the municipal public improvement tax increment equivalent fund 25474
or the urban redevelopment tax increment equivalent fund to any25475
school district in which the exempt property is located, in an25476
amount not to exceed the amount of real property taxes that such25477
school district would have received from the improvement if it25478
were not exempt from taxation, or use money in either or both 25479
funds to finance specific public improvements benefiting the 25480
school district. The resolution or ordinance establishing the fund 25481
shall set forth the percentage of such maximum amount that will be25482
distributed to any affected school district or used to finance25483
specific public improvements benefiting the school district.25484

       (b) A municipal corporation also may distribute money in the 25485
municipal public improvement tax increment equivalent fund or the 25486
urban redevelopment tax increment equivalent fund as follows:25487

       (i) To a board of county commissioners, in the amount that is 25488
owed to the board pursuant to division (E) of section 5709.40 of 25489
the Revised Code;25490

       (ii) To a county in accordance with section 5709.913 of the 25491
Revised Code.25492

       (2) Money from an account in a municipal public improvement 25493
tax increment equivalent fund or from an urban redevelopment tax 25494
increment equivalent fund may be distributed under division 25495
(C)(1)(b) of this section, regardless of the date a resolution or 25496
an ordinance was adopted under section 5709.40 or 5709.41 of the 25497
Revised Code that prompted the establishment of the account or the 25498
establishment of the urban redevelopment tax increment equivalent 25499
fund, even if the resolution or ordinance was adopted prior to the 25500
effective date of this amendment.25501

       (D) Any incidental surplus remaining in the municipal public25502
improvement tax increment equivalent fund or an account of that25503
fund, or in the urban redevelopment tax increment equivalent fund,25504
upon dissolution of the account or fund shall be transferred to25505
the general fund of the municipal corporation.25506

       Sec. 5709.73.  (A) As used in this section and section25507
5709.74 of the Revised Code:25508

       (1) "Business day" means a day of the week excluding25509
Saturday, Sunday, and a legal holiday as defined in section 1.1425510
of the Revised Code.25511

       (2) "Further improvements" or "improvements" means the25512
increase in the assessed value of real property that would first 25513
appear on the tax list and duplicate of real and public utility 25514
property after the effective date of a resolution adopted under 25515
this section were it not for the exemption granted by that 25516
resolution. For purposes of division (B) of this section,25517
"improvements" do not include any property used or to be used for25518
residential purposes.25519

       (3) "Housing renovation" means a project carried out for25520
residential purposes.25521

       (4) "Incentive district" has the same meaning as in section25522
5709.40 of the Revised Code, except that a blighted area is in the25523
unincorporated area of a township.25524

       (5) "Project" and "public infrastructure improvement" have25525
the same meanings as in section 5709.40 of the Revised Code.25526

       (B) A board of township trustees may, by unanimous vote,25527
adopt a resolution that declares to be a public purpose any public25528
infrastructure improvements made that are necessary for the25529
development of certain parcels of land located in the25530
unincorporated area of the township. Except as otherwise provided25531
inwith the approval under division (D) of this section of the 25532
board of education of each city, local, or exempted village school 25533
district within which the improvements are located, the resolution 25534
may exempt from real property taxation not more than seventy-five 25535
per cent of further improvements to a parcel of land that directly25536
benefits from the public infrastructure improvements, for a period 25537
of not more than ten years. The resolution shall specify the25538
percentage of the further improvements to be exempted and the life 25539
of the exemption.25540

       (C)(1) A board of township trustees may adopt, by unanimous25541
vote, a resolution creating an incentive district and declaring25542
improvements to parcels within the district to be a public purpose25543
and, except as provided in division (F) of this section, exempt 25544
from taxation as provided in this section, but no board of 25545
township trustees of a township that has a population that exceeds 25546
twenty-five thousand, as shown by the most recent federal 25547
decennial census, shall adopt a resolution that creates an 25548
incentive district if, as a result of adopting the resolution, 25549
more thanthe sum of the taxable value of real property in the 25550
proposed district for the preceding tax year and the taxable value 25551
of all real property in the township that would have been taxable 25552
in the preceding year were it not for the fact that the property 25553
was in an existing incentive district and therefore exempt from 25554
taxation exceeds twenty-five per cent of the township's taxable 25555
value, as of the first day of January of the year in which the 25556
resolution takes effect, is subject to exemption because of an 25557
incentive district. The twenty-five per cent limitation does not 25558
apply to an incentive district that was created by a resolution 25559
adopted prior to January 1, 2006, unless the board creates an 25560
additional incentive district after that datetaxable value of 25561
real property in the township for the preceding tax year. The25562
district shall be located within the unincorporated area of the25563
township and shall not include any territory that is included25564
within a district created under division (B) of section 5709.78 of25565
the Revised Code. The resolution shall delineate the boundary of25566
the district and specifically identify each parcel within the25567
district. A district may not include any parcel that is or has25568
been exempted from taxation under division (B) of this section or25569
that is or has been within another district created under this25570
division. A resolution may create more than one district, and more 25571
than one resolution may be adopted under division (C)(1) of this 25572
section.25573

       (2) Not later than thirty days prior to adopting a resolution 25574
under division (C)(1) of this section, if the township intends to 25575
apply for exemptions from taxation under section 5709.911 of the 25576
Revised Code on behalf of owners of real property located within 25577
the proposed incentive district, the board shall conduct a public 25578
hearing on the proposed resolution. Not later than thirty days 25579
prior to the public hearing, the board shall give notice of the 25580
public hearing and the proposed resolution by first class mail to 25581
every real property owner whose property is located within the 25582
boundaries of the proposed incentive district that is the subject 25583
of the proposed resolution.25584

       (3)(a) A resolution adopted under division (C)(1) of this 25585
section shall specify the life of the incentive district and the 25586
percentage of the improvements to be exempted, shall designate the 25587
public infrastructure improvements made, to be made, or in the 25588
process of being made, that benefit or serve, or, once made, will 25589
benefit or serve parcels in the district. The resolution also 25590
shall identify one or more specific projects being, or to be, 25591
undertaken in the district that place additional demand on the 25592
public infrastructure improvements designated in the resolution. 25593
The project identified may, but need not be, the project under 25594
division (C)(3)(b) of this section that places real property in 25595
use for commercial or industrial purposes.25596

       A resolution adopted under division (C)(1) of this section on 25597
or after the effective date of this amendment shall not designate 25598
police or fire equipment as public infrastructure improvements, 25599
and no service payment provided for in section 5709.74 of the 25600
Revised Code and received by the township under the resolution 25601
shall be used for police or fire equipment.25602

       (b) A resolution adopted under division (C)(1) of this 25603
section may authorize the use of service payments provided for in 25604
section 5709.74 of the Revised Code for the purpose of housing 25605
renovations within the incentive district, provided that the 25606
resolution also designates public infrastructure improvements that 25607
benefit or serve the district, and that a project within the 25608
district places real property in use for commercial or industrial 25609
purposes. Service payments may be used to finance or support 25610
loans, deferred loans, and grants to persons for the purpose of 25611
housing renovations within the district. The resolution shall25612
designate the parcels within the district that are eligible for25613
housing renovations. The resolution shall state separately the25614
amount or the percentages of the expected aggregate service25615
payments that are designated for each public infrastructure25616
improvement and for the purpose of housing renovations.25617

       (4) Except with the approval of the board of education of 25618
each city, local, or exempted village school district within the25619
territory of which the incentive district is or will be located, 25620
and subject to division (E) of this section, the life of an 25621
incentive district shall not exceed ten years, and the percentage 25622
of improvements to be exempted shall not exceed seventy-five per25623
cent. With approval of the board of education, the life of a 25624
district may be not more than thirty years, and the percentage of 25625
improvements to be exempted may be not more than one hundred per 25626
cent. The approval25627

       (5) Approval of a board of education shall be obtained in the25628
manner provided in division (D) of this section for exemptions25629
under division (B) of this section, except that the notice to the25630
board of education shall delineate the boundaries of the district,25631
specifically identify each parcel within the district, identify25632
each anticipated improvement in the district, provide an estimate25633
of the true value in money of each such improvement, specify the25634
life of the district and the percentage of improvements that would25635
be exempted, and indicate the date on which the board of township25636
trustees intends to adopt the resolution.25637

       (D) Improvements with respect to a parcel may be exempted25638
from taxation under division (B) of this section, and improvements 25639
to parcels within an incentive district may be exempted from 25640
taxation under division (C) of this section, for up to ten years 25641
or, with the approval of the board of education of the city,25642
local, or exempted village school district within which the parcel 25643
or district is located, for up to thirty years. The percentage of 25644
the improvements exempted from taxation may, with such approval,25645
exceed seventy-five per cent, but shall not exceed one hundred per25646
cent. Not later than forty-five business days prior to adopting a25647
resolution under this section declaring improvements to be a25648
public purpose that is subject to approval by a board of education 25649
under this division, the board of township trustees shall deliver 25650
to the board of education a notice stating its intent to adopt a 25651
resolution making that declaration. The notice regarding 25652
improvements with respect to a parcel under division (B) of this 25653
section shall identify the parcels for which improvements are to 25654
be exempted from taxation, provide an estimate of the true value 25655
in money of the improvements, specify the period for which the 25656
improvements would be exempted from taxation and the percentage of 25657
the improvements that would be exempted, and indicate the date on25658
which the board of township trustees intends to adopt the25659
resolution. The notice regarding improvements made under division 25660
(C) of this section to parcels within an incentive district shall 25661
delineate the boundaries of the district, specifically identify 25662
each parcel within the district, identify each anticipated 25663
improvement in the district, provide an estimate of the true value 25664
in money of each such improvement, specify the life of the 25665
district and the percentage of improvements that would be 25666
exempted, and indicate the date on which the board of township 25667
trustees intends to adopt the resolution. The board of education, 25668
by resolution adopted by a majority of the board, may approve the25669
exemption for the period or for the exemption percentage specified25670
in the notice,; may disapprove the exemption for the number of25671
years in excess of ten, may disapprove the exemption for the25672
percentage of the improvements to be exempted in excess of25673
seventy-five per cent, or both,; or may approve the exemption on25674
the condition that the board of township trustees and the board of25675
education negotiate an agreement providing for compensation to the25676
school district equal in value to a percentage of the amount of25677
taxes exempted in the eleventh and subsequent years of the25678
exemption period or, in the case of exemption percentages in25679
excess of seventy-five per cent, compensation equal in value to a25680
percentage of the taxes that would be payable on the portion of25681
the improvements in excess of seventy-five per cent were that25682
portion to be subject to taxation, or other mutually agreeable 25683
compensation. The25684

       The board of education shall certify its resolution to the 25685
board of township trustees not later than fourteen days prior to 25686
the date the board of township trustees intends to adopt the 25687
resolution as indicated in the notice. If the board of education 25688
and the board of township trustees negotiate a mutually acceptable25689
compensation agreement, the resolution may declare the25690
improvements a public purpose for the number of years specified in25691
the resolution or, in the case of exemption percentages in excess25692
of seventy-five per cent, for the exemption percentage specified25693
in the resolution. In either case, if the board of education and25694
the board of township trustees fail to negotiate a mutually25695
acceptable compensation agreement, the resolution may declare the25696
improvements a public purpose for not more than ten years, butand25697
shall not exempt more than seventy-five per cent of the25698
improvements from taxation. If the board of education fails to25699
certify a resolution to the board of township trustees within the 25700
time prescribed by this section, the board of township trustees 25701
thereupon may adopt the resolution and may declare the 25702
improvements a public purpose for up to thirty years or, in the 25703
case of exemption percentages proposed in excess of seventy-five 25704
per cent, for the exemption percentage specified in the 25705
resolution. The board of township trustees may adopt the25706
resolution at any time after the board of education certifies its25707
resolution approving the exemption to the board of township25708
trustees, or, if the board of education approves the exemption on25709
the condition that a mutually acceptable compensation agreement be25710
negotiated, at any time after the compensation agreement is agreed25711
to by the board of education and the board of township trustees.25712

        If a board of education has adopted a resolution waiving its25713
right to approve exemptions from taxation under this section and 25714
the resolution remains in effect, approval of such exemptions by 25715
the board of education is not required under this division (D) of 25716
this section. If a board of education has adopted a resolution25717
allowing a board of township trustees to deliver the notice25718
required under this division (D) of this section fewer than25719
forty-five business days prior to adoption of the resolution by25720
the board of township trustees, the board of township trustees25721
shall deliver the notice to the board of education not later than25722
the number of days prior to the adoption as prescribed by the25723
board of education in its resolution. If a board of education25724
adopts a resolution waiving its right to approve exemptions or25725
shortening the notification period, the board of education shall25726
certify a copy of the resolution to the board of township25727
trustees. If the board of education rescinds the resolution, it 25728
shall certify notice of the rescission to the board of township25729
trustees.25730

       If the board of township trustees is not required by this25731
division (D) of this section to notify the board of education of 25732
the board of township trustees' intent to declare improvements to 25733
be a public purpose, the board of township trustees shall comply 25734
with the notice requirements imposed under section 5709.83 of the 25735
Revised Code before taking formal action to adopt the resolution 25736
making that declaration, unless the board of education has adopted 25737
a resolution under that section waiving its right to receive the25738
notice.25739

       (E)(1) If a proposed resolution under division (C)(1) of this 25740
section exempts improvements with respect to a parcel within an 25741
incentive district for more than ten years, or the percentage of 25742
the improvement exempted from taxation exceeds seventy-five per 25743
cent, not later than forty-five business days prior to adopting 25744
the ordinanceresolution the board of township trustees shall 25745
deliver to the board of county commissioners of the county within 25746
which the incentive district is or will be located a notice that 25747
states its intent to adopt a resolution creating an incentive 25748
district. The notice shall include a copy of the proposed 25749
resolution, identify the parcels for which improvements are to be 25750
exempted from taxation, provide an estimate of the true value in 25751
money of the improvements, specify the period of time for which 25752
the improvements would be exempted from taxation, specify the 25753
percentage of the improvements that would be exempted from 25754
taxation, and indicate the date on which the board of township 25755
trustees intends to adopt the resolution.25756

       (2) The board of county commissioners, by resolution adopted 25757
by a majority of the board, may object to the exemption for the 25758
number of years in excess of ten, may object to the exemption for 25759
the percentage of the improvement to be exempted in excess of 25760
seventy-five per cent, or both, or may accept either or both 25761
exemptions. If the board of county commissioners objects, the 25762
board may negotiate ana mutually acceptable compensation25763
agreement with the board of township trustees that provides. In no 25764
case shall the compensation provided to the board of county 25765
commissioners exceed the property taxes foregone due to the 25766
exemption. If the board of county commissioners objects, and the 25767
board of county commissioners and board of township trustees fail 25768
to negotiate a mutually acceptable compensation agreement, the 25769
resolution adopted under division (C)(1) of this section shall 25770
provide to the board of county commissioners compensation in the 25771
eleventh and subsequent years of the exemption period compensation25772
equal in value to not more than fifty per cent of the taxes that 25773
would be payable to the county or, if the board of county 25774
commissioner's objection includes an objection to an exemption 25775
percentage in excess of seventy-five per cent, compensation equal 25776
in value to not more than fifty per cent of the taxes that would 25777
be payable to the county, on the portion of the improvement in 25778
excess of seventy-five per cent, were that portion to be subject 25779
to taxation. The board of county commissioners shall certify its 25780
resolution to the board of township trustees not later than thirty 25781
days after receipt of the notice.25782

       (3) If the board of county commissioners does not object or 25783
fails to certify its resolution objecting to an exemption within 25784
thirty days after receipt of the notice, the board of township 25785
trustees may adopt its resolution, and no compensation shall be 25786
provided to the board of county commissioners. If the board of 25787
county commissioners timely certifies its resolution objecting to 25788
the trustees' resolution, the board of township trustees may adopt 25789
its resolution at any time after thea mutually acceptable25790
compensation agreement is agreed to by the board of county 25791
commissioners and the board of township trustees, or, if no 25792
compensation agreement is negotiated, at any time after the board 25793
of township trustees agrees in the proposed resolution to provide 25794
compensation to the board of county commissioners of fifty per 25795
cent of the taxes that would be payable to the county in the 25796
eleventh and subsequent years of the exemption period or on the 25797
portion of the improvement in excess of seventy-five per cent, 25798
were that portion to be subject to taxation.25799

       (F) Any of the following property tax levies that are enacted25800
Service payments in lieu of taxes that are attributable to any 25801
amount by which the effective tax rate of either a renewal levy 25802
with an increase or a replacement levy exceeds the effective tax 25803
rate of the levy renewed or replaced, or that are attributable to 25804
an additional levy, for a levy authorized by the voters for any of 25805
the following purposes on or after January 1, 2006, and after the 25806
date an ordinancewhich are provided pursuant to a resolution25807
creating an incentive district under division (C)(1) of this 25808
section that is adopted on or after January 1, 2006, under 25809
division (C)(1) of this section shall be levied on property that 25810
was exempted from taxationdistributed by the township, within 25811
forty-five days after the settlement required under division (A) 25812
or (C) of section 321.24 of the Revised Code, to the appropriate 25813
taxing authority in an amount equal to the amount of taxes that 25814
would have been payable to that taxing authority from the 25815
following levies were it not for the exemption authorized under 25816
division (C) of this section and revenues collected from such 25817
levies shall not be used to provide service payments under this 25818
section:25819

       (1) A tax levied under division (L) of section 5705.19 or 25820
section 5705.191 of the Revised Code for community mental 25821
retardation and developmental disabilities programs and services 25822
pursuant to Chapter 5126. of the Revised Code;25823

       (2) A tax levied under division (Y) of section 5705.19 of the 25824
Revised Code for providing or maintaining senior citizens services 25825
or facilities;25826

       (3) A tax levied under section 5705.22 of the Revised Code 25827
for county hospitals;25828

       (4) A tax levied by a joint-county district or by a county25829
under section 5705.19, 5705.191, or 5705.221 of the Revised Code 25830
for alcohol, drug addiction, and mental health services;25831

       (5) A tax levied under section 5705.23 of the Revised Code 25832
for library purposes;25833

       (6) A tax levied under section 5705.24 of the Revised Code 25834
for the support of children services and the placement and care of 25835
children;25836

       (7) A tax levied under division (Z) of section 5705.19 of the 25837
Revised Code for the provision and maintenance of zoological park 25838
services and facilities under section 307.76 of the Revised Code;25839

        (8) A tax levied under section 511.27 or division (H) of 25840
section 5705.19 of the Revised Code for the support of township 25841
park districts;25842

        (9) A tax levied under division (A), (F), or (H) of section 25843
5705.19 of the Revised Code for parks and recreational purposes of 25844
a joint recreation district organized pursuant to division (B) of 25845
section 755.14 of the Revised Code;25846

        (10) A tax levied under section 1545.20 or 1545.21 of the 25847
Revised Code for park district purposes;25848

        (11) A tax levied under section 5705.191 of the Revised Code 25849
for the purpose of making appropriations for public assistance; 25850
human or social services; public relief; public welfare; public 25851
health and hospitalization; and support of general hospitals;25852

        (12) A tax levied under section 3709.29 of the Revised Code 25853
for a general health district program.25854

       (G) An exemption from taxation granted under this section25855
commences with the tax year specified in the resolution that 25856
beginsso long as the year specified in the resolution commences25857
after the effective date of the resolution. If the resolution 25858
specifies a year commencing before the effective date of the 25859
resolution or specifies no year whatsoever, the exemption 25860
commences with the tax year in which an exempted improvement first 25861
appears on the tax list and duplicate of real and public utility 25862
property and that commences after the effective date of the 25863
resolution. Except as otherwise provided in this division, the 25864
exemption ends on the date specified in the resolution as the date 25865
the improvement ceases to be a public purpose or the incentive25866
district expires, or ends on the date on which the public25867
infrastructure improvements and housing renovations are paid in25868
full from the township public improvement tax increment equivalent25869
fund established under section 5709.75 of the Revised Code,25870
whichever occurs first. The exemption of an improvement with25871
respect to a parcel or within an incentive district may end on a25872
later date, as specified in the resolution, if the board of25873
township trustees and the board of education of the city, local,25874
or exempted village school district within which the parcel or 25875
district is located have entered into a compensation agreement25876
under section 5709.82 of the Revised Code with respect to the25877
improvement or district and the board of education has approved25878
the term of the exemption under division (D) of this section, but 25879
in no case shall the improvement be exempted from taxation for 25880
more than thirty years. The board of township trustees may, by25881
majority vote, adopt a resolution permitting the township to enter25882
into such agreements as the board finds necessary or appropriate25883
to provide for the construction or undertaking of public25884
infrastructure improvements and housing renovations. Any exemption 25885
shall be claimed and allowed in the same or a similar manner as in 25886
the case of other real property exemptions. If an exemption status25887
changes during a tax year, the procedure for the apportionment of25888
the taxes for that year is the same as in the case of other25889
changes in tax exemption status during the year.25890

       (H) The board of township trustees may issue the notes of the 25891
township to finance all costs pertaining to the construction or 25892
undertaking of public infrastructure improvements and housing25893
renovations made pursuant to this section. The notes shall be25894
signed by the board and attested by the signature of the township25895
fiscal officer, shall bear interest not to exceed the rate25896
provided in section 9.95 of the Revised Code, and are not subject25897
to Chapter 133. of the Revised Code. The resolution authorizing25898
the issuance of the notes shall pledge the funds of the township25899
public improvement tax increment equivalent fund established25900
pursuant to section 5709.75 of the Revised Code to pay the25901
interest on and principal of the notes. The notes, which may25902
contain a clause permitting prepayment at the option of the board,25903
shall be offered for sale on the open market or given to the25904
vendor or contractor if no sale is made.25905

       (I) The township, not later than fifteen days after the25906
adoption of a resolution under this section, shall submit to the25907
director of development a copy of the resolution. On or before the 25908
thirty-first day of March of each year, the township shall submit 25909
a status report to the director of development. The report shall 25910
indicate, in the manner prescribed by the director, the progress 25911
of the project during each year that the exemption remains in 25912
effect, including a summary of the receipts from service payments 25913
in lieu of taxes; expenditures of money from fundsthe fund25914
created under section 5709.75 of the Revised Code; a description 25915
of the public infrastructure improvements and housing renovations 25916
financed with the expenditures; and a quantitative summary of25917
changes in private investment resulting from each project.25918

       (J) Nothing in this section shall be construed to prohibit a25919
board of township trustees from declaring to be a public purpose25920
improvements with respect to more than one parcel.25921

       (K) A board of township trustees that adopted a resolution25922
under this section prior to July 21, 1994, may amend that25923
resolution to include any additional public infrastructure25924
improvement. A board of township trustees that seeks by the25925
amendment to utilize money from its township public improvement25926
tax increment equivalent fund for land acquisition in aid of25927
industry, commerce, distribution, or research, demolition on25928
private property, or stormwater and flood remediation projects may25929
do so provided that the board currently is a party to a25930
hold-harmless agreement with the board of education of the city,25931
local, or exempted village school district within the territory of25932
which are located the parcels that are subject to an exemption.25933
For the purposes of this division, a "hold-harmless agreement"25934
means an agreement under which the board of township trustees25935
agrees to compensate the school district for one hundred per cent25936
of the tax revenue that the school district would have received25937
from further improvements to parcels designated in the resolution25938
were it not for the exemption granted by the resolution.25939

       Sec. 5709.74. (A) A township that has declared an 25940
improvement to be a public purpose under section 5709.73 of the 25941
Revised Code may require the owner of the parcel to make annual 25942
service payments in lieu of taxes to the county treasurer on or 25943
before the final dates for payment of real property taxes. Each 25944
payment shall be charged and collected in the same manner and in 25945
the same amount as the real property taxes that would have been 25946
charged and payable against any improvement made on the parcel if 25947
it were not exempt from taxation. If any reduction in the levies25948
otherwise applicable to the exempt property is made by the county25949
budget commission under section 5705.31 of the Revised Code, the25950
amount of the service payment in lieu of taxes shall be calculated 25951
as if a reduction in levies had not been made. A township shall 25952
not require an owner to make annual service payments in lieu of 25953
taxes pursuant to this section after the date on which the 25954
township has been paid back in full for the public infrastructure 25955
improvements made pursuant to sections 5709.73 to 5709.75 of the25956
Revised Code.25957

       (B) Moneys collected as service payments in lieu of taxes 25958
shall be distributed at the same time and in the same manner as 25959
real property tax payments. However, subject to section 5709.913 25960
of the Revised Code, the entire amount so collected shall be 25961
distributed to the township in which the improvement is located. 25962
If a parcel upon which moneys are collected as service payments in 25963
lieu of taxes is annexed to a municipal corporation, the service 25964
payments shall continue to be collected and distributed to the 25965
township in which the parcel was located before its annexation 25966
until the township is paid back in full for the cost of any public 25967
infrastructure improvements it made on the parcel. The treasurer 25968
shall maintain a record of the service payments in lieu of taxes 25969
made from property in each township.25970

       (C) If annual service payments in lieu of taxes are required 25971
under this section, the county treasurer shall distribute to the 25972
appropriate taxing authorities the portion of the service payments 25973
that represent compensation payments required under division (F) 25974
of section 5709.73 of the Revised Code.25975

       (D) Nothing in this section or section 5709.73 of the Revised25976
Code affects the taxes levied against that portion of the value of25977
any parcel of property that is not exempt from taxation.25978

       Sec. 5709.75. (A) Any township that receives service payments25979
in lieu of taxes under section 5709.74 of the Revised Code shall25980
establish a township public improvement tax increment equivalent25981
fund into which those payments shall be deposited. If the board of25982
township trustees has adopted a resolution under division (C) of25983
section 5709.73 of the Revised Code, the township shall establish25984
at least one account in that fund with respect to resolutions25985
adopted under division (B) of that section, and one account with25986
respect to each incentive district created by a resolution adopted 25987
under division (C) of that section. If a resolution adopted under25988
division (C) of section 5709.73 of the Revised Code also25989
authorizes the use of service payments for housing renovations25990
within the incentive district, the township shall establish25991
separate accounts for the service payments designated for public25992
infrastructure improvements and for the service payments25993
authorized for the purpose of housing renovations.25994

       (B) Except as otherwise provided in division (C) or (D) of 25995
this section, money deposited in an account of the township public 25996
improvement tax increment equivalent fund shall be used by the 25997
township to pay the costs of public infrastructure improvements 25998
designated in or the housing renovations authorized by the 25999
resolution with respect to which the account is established, 26000
including any interest on and principal of the notes; in the case 26001
of an account established with respect to a resolution adopted 26002
under division (C) of that section, money in the account shall be 26003
used to finance the public infrastructure improvements designated, 26004
or the housing renovations authorized, for each incentive district 26005
created in the resolution. Money in an account shall not be used 26006
to finance or support housing renovations that take place after 26007
the incentive district has expired.26008

       (C)(1)(a) A township may also distribute money in such an26009
account to any school district in which the exempt property is26010
located in an amount not to exceed the amount of real property26011
taxes that such school district would have received from the26012
improvement if it were not exempt from taxation. The resolution26013
establishing the fund shall set forth the percentage of such26014
maximum amount that will be distributed to any affected school26015
district.26016

       (b) A township also may distribute money in such an account 26017
as follows:26018

       (i) To a board of county commissioners, in the amount that is 26019
owed to the board pursuant to division (E) of section 5709.73 of 26020
the Revised Code;26021

       (ii) To a county in accordance with section 5709.913 of the 26022
Revised Code.26023

       (2) Money from an account in a township public improvement 26024
tax increment equivalent fund may be distributed under division 26025
(C)(1)(b) of this section, regardless of the date a resolution was 26026
adopted under section 5709.73 of the Revised Code that prompted 26027
the establishment of the account, even if the resolution was 26028
adopted prior to the effective date of this amendment.26029

       (D) On or before January 1, 2007, a board of township 26030
trustees that adopted a resolution under division (B) of section 26031
5709.73 of the Revised Code before January 1, 1995, and that, with 26032
respect to property exempted under such a resolution, is party to 26033
a hold-harmless agreement, may appropriate and expend unencumbered 26034
money in the fund to pay current public safety expenses of the 26035
township. A township appropriating and expending money under this 26036
division shall reimburse the fund for the sum so appropriated and 26037
expended not later than the day the exemption granted under the 26038
resolution expires. For the purposes of this division, a 26039
"hold-harmless agreement" is an agreement with the board of 26040
education of a city, local, or exempted village school district 26041
under which the board of township trustees agrees to compensate 26042
the school district for one hundred per cent of the tax revenue 26043
the school district would have received from improvements to 26044
parcels designated in the resolution were it not for the exemption 26045
granted by the resolution.26046

       (E) Any incidental surplus remaining in the township public26047
improvement tax increment equivalent fund or an account of that26048
fund upon dissolution of the account or fund shall be transferred26049
to the general fund of the township.26050

       Sec. 5709.78.  (A) A board of county commissioners may, by26051
resolution, declare improvements to certain parcels of real26052
property located in the unincorporated territory of the county to26053
be a public purpose. Except as otherwise provided inwith the 26054
approval under division (C) of this section of the board of 26055
education of each city, local, or exempted village school district 26056
within which the improvements are located, not more than26057
seventy-five per cent of an improvement thus declared to be a26058
public purpose may be exempted from real property taxation, for a 26059
period of not more than ten years. The resolution shall specify 26060
the percentage of the improvement to be exempted and the life of 26061
the exemption.26062

       A resolution adopted under this division shall designate the26063
specific public infrastructure improvements made, to be made, or26064
in the process of being made by the county that directly benefit,26065
or that once made will directly benefit, the parcels for which26066
improvements are declared to be a public purpose. The service26067
payments provided for in section 5709.79 of the Revised Code shall26068
be used to finance the public infrastructure improvements26069
designated in the resolution, or as provided in section 5709.80 of 26070
the Revised Code.26071

       (B)(1) A board of county commissioners may adopt a resolution26072
creating an incentive district and declaring improvements to26073
parcels within the district to be a public purpose and, except as 26074
provided in division (E) of this section, exempt from taxation as 26075
provided in this section, but no board of county commissioners of 26076
a county that has a population that exceeds twenty-five thousand, 26077
as shown by the most recent federal decennial census, shall adopt 26078
a resolution that creates an incentive district if, as a result of 26079
adopting the resolution, more thanthe sum of the taxable value of 26080
real property in the proposed district for the preceding tax year 26081
and the taxable value of all real property in the county that 26082
would have been taxable in the preceding year were it not for the 26083
fact that the property was in an existing incentive district and 26084
therefore exempt from taxation exceeds twenty-five per cent of the 26085
county's taxable value, as of the first day of January of the year 26086
in which the resolution takes effect, is subject to exemption 26087
because of an incentive district. The twenty-five per cent 26088
limitation does not apply to an incentive district that was 26089
created by a resolution adopted prior to January 1, 2006, unless 26090
the board creates an additional incentive district after that date26091
taxable value of real property in the county for the preceding tax 26092
year. The district shall be located within the unincorporated 26093
territory of the county and shall not include any territory that 26094
is included within a district created under division (C) of 26095
section 5709.73 of the Revised Code. The resolution shall 26096
delineate the boundary of the district and specifically identify 26097
each parcel within the district. A district may not include any 26098
parcel that is or has been exempted from taxation under division 26099
(A) of this section or that is or has been within another district 26100
created under this division. A resolution may create more than one 26101
such district, and more than one resolution may be adopted under 26102
division (B)(1) of this section.26103

       (2) Not later than thirty days prior to adopting a resolution 26104
under division (B)(1) of this section, if the county intends to 26105
apply for exemptions from taxation under section 5709.911 of the 26106
Revised Code on behalf of owners of real property located within 26107
the proposed incentive district, the board of county commissioners 26108
shall conduct a public hearing on the proposed resolution. Not 26109
later than thirty days prior to the public hearing, the board 26110
shall give notice of the public hearing and the proposed 26111
resolution by first class mail to every real property owner whose 26112
property is located within the boundaries of the proposed 26113
incentive district that is the subject of the proposed resolution. 26114
The board also shall provide the notice by first class mail to the 26115
clerk of each township in which the proposed incentive district 26116
will be located.26117

       (3)(a) A resolution adopted under division (B)(1) of this 26118
section shall specify the life of the incentive district and the 26119
percentage of the improvements to be exempted, shall designate the 26120
public infrastructure improvements made, to be made, or in the 26121
process of being made, that benefit or serve, or, once made, will 26122
benefit or serve parcels in the district. The resolution also 26123
shall identify one or more specific projects being, or to be, 26124
undertaken in the district that place additional demand on the 26125
public infrastructure improvements designated in the resolution. 26126
The project identified may, but need not be, the project under 26127
division (B)(3)(b) of this section that places real property in 26128
use for commercial or industrial purposes.26129

       A resolution adopted under division (B)(1) of this section on 26130
or after the effective date of this amendment shall not designate 26131
police or fire equipment as public infrastructure improvements, 26132
and no service payment provided for in section 5709.79 of the 26133
Revised Code and received by the county under the resolution shall 26134
be used for police or fire equipment.26135

       (b) A resolution adopted under division (B)(1) of this 26136
section may authorize the use of service payments provided for in 26137
section 5709.79 of the Revised Code for the purpose of housing 26138
renovations within the incentive district, provided that the 26139
resolution also designates public infrastructure improvements that 26140
benefit or serve the district, and that a project within the 26141
district places real property in use for commercial or industrial 26142
purposes. Service payments may be used to finance or support 26143
loans, deferred loans, and grants to persons for the purpose of 26144
housing renovations within the district. The resolution shall26145
designate the parcels within the district that are eligible for26146
housing renovations. The resolution shall state separately the26147
amount or the percentages of the expected aggregate service26148
payments that are designated for each public infrastructure26149
improvement and for the purpose of housing renovations.26150

       (4) Except with the approval of the board of education of 26151
each city, local, or exempted village school district within the26152
territory of which the incentive district is or will be located, 26153
and subject to division (D) of this section, the life of an 26154
incentive district shall not exceed ten years, and the percentage 26155
of improvements to be exempted shall not exceed seventy-five per26156
cent. With approval of the board of education, the life of a 26157
district may be not more than thirty years, and the percentage of 26158
improvements to be exempted may be not more than one hundred per 26159
cent. The approval26160

       (5) Approval of a board of education shall be obtained in the26161
manner provided in division (C) of this section for exemptions26162
under division (A) of this section, except that the notice to the26163
board of education shall delineate the boundaries of the district,26164
specifically identify each parcel within the district, identify26165
each anticipated improvement in the district, provide an estimate26166
of the true value in money of each such improvement, specify the26167
life of the district and the percentage of improvements that would26168
be exempted, and indicate the date on which the board of county26169
commissioners intends to adopt the resolution.26170

       (C)(1) Improvements with respect to a parcel may be exempted26171
from taxation under division (A) of this section, and improvements 26172
to parcels within an incentive district may be exempted from 26173
taxation under division (B) of this section, for up to ten years 26174
or, with the approval of the board of education of the city,26175
local, or exempted village school district within which the parcel 26176
or district is located, for up to thirty years. The percentage of 26177
the improvements exempted from taxation may, with such approval,26178
exceed seventy-five per cent, but shall not exceed one hundred per26179
cent. Not later than forty-five business days prior to adopting a26180
resolution under this section declaring improvements to be a26181
public purpose that is subject to the approval of a board of 26182
education under this division, the board of county commissioners 26183
shall deliver to the board of education a notice stating its 26184
intent to adopt a resolution making that declaration. The notice 26185
regarding improvements with respect to a parcel under division (A) 26186
of this section shall identify the parcels for which improvements 26187
are to be exempted from taxation, provide an estimate of the true 26188
value in money of the improvements, specify the period for which 26189
the improvements would be exempted from taxation and the26190
percentage of the improvements that would be exempted, and26191
indicate the date on which the board of county commissioners26192
intends to adopt the resolution. The notice regarding improvements 26193
to parcels within an incentive district under division (B) of this 26194
section shall delineate the boundaries of the district, 26195
specifically identify each parcel within the district, identify 26196
each anticipated improvement in the district, provide an estimate 26197
of the true value in money of each such improvement, specify the 26198
life of the district and the percentage of improvements that would 26199
be exempted, and indicate the date on which the board of county 26200
commissioners intends to adopt the resolution. The board of26201
education, by resolution adopted by a majority of the board, may26202
approve the exemption for the period or for the exemption26203
percentage specified in the notice,; may disapprove the exemption26204
for the number of years in excess of ten, may disapprove the26205
exemption for the percentage of the improvements to be exempted in26206
excess of seventy-five per cent, or both,; or may approve the26207
exemption on the condition that the board of county commissioners26208
and the board of education negotiate an agreement providing for26209
compensation to the school district equal in value to a percentage26210
of the amount of taxes exempted in the eleventh and subsequent26211
years of the exemption period or, in the case of exemption26212
percentages in excess of seventy-five per cent, compensation equal26213
in value to a percentage of the taxes that would be payable on the26214
portion of the improvements in excess of seventy-five per cent26215
were that portion to be subject to taxation, or other mutually 26216
agreeable compensation. The26217

       (2) The board of education shall certify its resolution to26218
the board of county commissioners not later than fourteen days 26219
prior to the date the board of county commissioners intends to 26220
adopt its resolution as indicated in the notice. If the board of26221
education and the board of county commissioners negotiate a 26222
mutually acceptable compensation agreement, the resolution of the 26223
board of county commissioners may declare the improvements a 26224
public purpose for the number of years specified in that 26225
resolution or, in the case of exemption percentages in excess of 26226
seventy-five per cent, for the exemption percentage specified in 26227
the resolution. In either case, if the board of education and the 26228
board of county commissioners fail to negotiate a mutually 26229
acceptable compensation agreement, the resolution may declare the 26230
improvements a public purpose for not more than ten years, butand26231
shall not exempt more than seventy-five per cent of the 26232
improvements from taxation. If the board of education fails to 26233
certify a resolution to the board of county commissioners within 26234
the time prescribed by this section, the board of county 26235
commissioners thereupon may adopt the resolution and may declare 26236
the improvements a public purpose for up to thirty years or, in 26237
the case of exemption percentages proposed in excess of26238
seventy-five per cent, for the exemption percentage specified in26239
the resolution. The board of county commissioners may adopt the26240
resolution at any time after the board of education certifies its26241
resolution approving the exemption to the board of county26242
commissioners, or, if the board of education approves the26243
exemption on the condition that a mutually acceptable compensation26244
agreement be negotiated, at any time after the compensation26245
agreement is agreed to by the board of education and the board of26246
county commissioners.26247

       (2)(3) If a board of education has adopted a resolution26248
waiving its right to approve exemptions from taxation under this 26249
section and the resolution remains in effect, approval of such 26250
exemptions by the board of education is not required under 26251
division (C)(1) of this section. If a board of education has 26252
adopted a resolution allowing a board of county commissioners to 26253
deliver the notice required under division (C)(1) of this section 26254
fewer than forty-five business days prior to approval of the 26255
resolution by the board of county commissioners, the board of26256
county commissioners shall deliver the notice to the board of26257
education not later than the number of days prior to such approval 26258
as prescribed by the board of education in its resolution. If a26259
board of education adopts a resolution waiving its right to26260
approve exemptions or shortening the notification period, the26261
board of education shall certify a copy of the resolution to the26262
board of county commissioners. If the board of education rescinds26263
such a resolution, it shall certify notice of the rescission to26264
the board of county commissioners.26265

       (D)(1) If a proposed resolution under division (B)(1) of this 26266
section exempts improvements with respect to a parcel within an 26267
incentive district for more than ten years, or the percentage of 26268
the improvement exempted from taxation exceeds seventy-five per 26269
cent, not later than forty-five business days prior to adopting 26270
the ordinanceresolution the board of county commissioners shall 26271
deliver to the board of township trustees of any township or 26272
legislative authority of any municipal corporation within which 26273
the incentive district is or will be located a notice that states 26274
its intent to adopt a resolution creating an incentive district. 26275
The notice shall include a copy of the proposed resolution, 26276
identify the parcels for which improvements are to be exempted 26277
from taxation, provide an estimate of the true value in money of 26278
the improvements, specify the period of time for which the 26279
improvements would be exempted from taxation, specify the 26280
percentage of the improvements that would be exempted from 26281
taxation, and indicate the date on which the board intends to 26282
adopt the resolution.26283

       (2) The board of township trustees or legislative authority 26284
of the municipal corporation, or both, by resolution adopted by a 26285
majority of the board, may object to the exemption for the number 26286
of years in excess of ten, may object to the exemption for the 26287
percentage of the improvement to be exempted in excess of 26288
seventy-five per cent, or both, or may accept either or both 26289
exemptions. If the board of township trustees or legislative 26290
authority, or both, objects, the board of township trustees or 26291
legislative authority may negotiate ana mutually acceptable 26292
compensation agreement with the board of county commissioners that 26293
provides. In no case shall the compensation provided to the board 26294
of township trustees exceed the property taxes foregone due to the 26295
exemption. If the board of township trustees objects, and the 26296
board of township trustees and the board of county commissioners 26297
fail to negotiate a mutually acceptable compensation agreement, 26298
the resolution adopted under division (B)(1) of this section shall 26299
provide to the board of township trustees or legislative 26300
authority, or both,compensation in the eleventh and subsequent 26301
years of the exemption period compensation equal in value to not 26302
more than fifty per cent of the taxes that would be payable to the 26303
township or municipal corporationor, if the board of township 26304
trustee's objection includes an objection to an exemption 26305
percentage in excess of seventy-five per cent, compensation equal 26306
in value to not more than fifty per cent of the taxes that would 26307
be payable to the township on the portion of the improvement in 26308
excess of seventy-five per cent, were that portion to be subject 26309
to taxation. The board of township trustees and legislative 26310
authority shall certify its resolution to the board of county 26311
commissioners not later than thirty days after receipt of the 26312
notice.26313

       (3) If the board of township trustees and the legislative 26314
authority of the municipal corporation does not object or fails to 26315
certify a resolution objecting to an exemption within thirty days 26316
after receipt of the notice, the board of county commissioners may 26317
adopt its resolution, and no compensation shall be provided to the 26318
board of township trustees or legislative authority. If both the 26319
board of township trustees or legislative authority of the 26320
municipal corporation certify resolutionscertifies its resolution26321
objecting to the commissioners' resolution, the board of county 26322
commissioners may adopt its resolution at any time after botha 26323
mutually acceptable compensation agreements areagreement is26324
agreed to by the board of county commissioners and the respective 26325
party to the agreementboard of township trustees. If either the 26326
board of township trustees or legislative authority of the 26327
municipal corporation certifycertifies a resolution objecting to 26328
the commissioners' resolution, the board of county commissioners 26329
may adopt its resolution at any time after thea mutually 26330
acceptable compensation agreement is agreed to by the board of 26331
county commissioners and the board or legislative authorityof 26332
township trustees, or, if no compensation agreement is negotiated, 26333
at any time after the board of county commissioners agreesin the 26334
proposed resolution to provide compensation to the board of 26335
township trustees or legislative authority, or to both, of fifty 26336
per cent of the taxes that would be payable to the township or 26337
municipal corporation in the eleventh and subsequent years of the 26338
exemption period or on the portion of the improvement in excess of 26339
seventy-five per cent, were that portion to be subject to 26340
taxation.26341

       (E) Any of the following property tax levies that are enacted26342
Service payments in lieu of taxes that are attributable to any 26343
amount by which the effective tax rate of either a renewal levy 26344
with an increase or a replacement levy exceeds the effective tax 26345
rate of the levy renewed or replaced, or that are attributable to 26346
an additional levy, for a levy authorized by the voters for any of 26347
the following purposes on or after January 1, 2006, and after the 26348
date an ordinancewhich are provided pursuant to a resolution26349
creating an incentive district under division (B)(1) of this 26350
section that is adopted on or after January 1, 2006, under 26351
division (C)(1) of this section shall be levied on property that 26352
was exempted from taxationdistributed by the county, within 26353
forty-five days after the settlement required under division (A) 26354
or (C) of section 321.24 of the Revised Code, to the appropriate 26355
taxing authority in an amount equal to the amount of taxes that 26356
would have been payable to that taxing authority from the 26357
following levies were it not for the exemption authorized under 26358
division (C)(B) of this section and revenues collected from such 26359
levies shall not be used to provide service payments under this 26360
section:26361

       (1) A tax levied under division (L) of section 5705.19 or 26362
section 5705.191 of the Revised Code for community mental 26363
retardation and developmental disabilities programs and services 26364
pursuant to Chapter 5126. of the Revised Code;26365

       (2) A tax levied under division (Y) of section 5705.19 of the 26366
Revised Code for providing or maintaining senior citizens services 26367
or facilities;26368

       (3) A tax levied under section 5705.22 of the Revised Code 26369
for county hospitals;26370

       (4) A tax levied by a joint-county district or by a county26371
under section 5705.19, 5705.191, or 5705.221 of the Revised Code 26372
for alcohol, drug addiction, and mental health services;26373

       (5) A tax levied under section 5705.23 of the Revised Code 26374
for library purposes;26375

       (6) A tax levied under section 5705.24 of the Revised Code 26376
for the support of children services and the placement and care of 26377
children;26378

       (7) A tax levied under division (Z) of section 5705.19 of the 26379
Revised Code for the provision and maintenance of zoological park 26380
services and facilities under section 307.76 of the Revised Code;26381

        (8) A tax levied under section 511.27 or division (H) of 26382
section 5705.19 of the Revised Code for the support of township 26383
park districts;26384

        (9) A tax levied under division (A), (F), or (H) of section 26385
5705.19 of the Revised Code for parks and recreational purposes of 26386
a joint recreation district organized pursuant to division (B) of 26387
section 755.14 of the Revised Code;26388

        (10) A tax levied under section 1545.20 or 1545.21 of the 26389
Revised Code for park district purposes;26390

        (11) A tax levied under section 5705.191 of the Revised Code 26391
for the purpose of making appropriations for public assistance; 26392
human or social services; public relief; public welfare; public 26393
health and hospitalization; and support of general hospitals;26394

        (12) A tax levied under section 3709.29 of the Revised Code 26395
for a general health district program.26396

       (F) An exemption from taxation granted under this section26397
commences with the tax year specified in the resolution that 26398
beginsso long as the year specified in the resolution commences26399
after the effective date of the resolution. If the resolution 26400
specifies a year commencing before the effective date of the 26401
resolution or specifies no year whatsoever, the exemption 26402
commences with the tax year in which an exempted improvement first 26403
appears on the tax list and duplicate of real and public utility 26404
property and that commences after the effective date of the 26405
resolution. Except as otherwise provided in this division, the 26406
exemption ends on the date specified in the resolution as the date 26407
the improvement ceases to be a public purpose or the incentive26408
district expires, or ends on the date on which the county can no26409
longer require annual service payments in lieu of taxes under26410
section 5709.79 of the Revised Code, whichever occurs first. The26411
exemption of an improvement with respect to a parcel or within an 26412
incentive district may end on a later date, as specified in the 26413
resolution, if the board of commissioners and the board of26414
education of the city, local, or exempted village school district26415
within which the parcel or district is located have entered into a26416
compensation agreement under section 5709.82 of the Revised Code26417
with respect to the improvement or district, and the board of26418
education has approved the term of the exemption under division26419
(C)(1) of this section, but in no case shall the improvement be26420
exempted from taxation for more than thirty years. Exemptions26421
shall be claimed and allowed in the same or a similar manner as in26422
the case of other real property exemptions. If an exemption status26423
changes during a tax year, the procedure for the apportionment of26424
the taxes for that year is the same as in the case of other26425
changes in tax exemption status during the year.26426

       (G) If the board of county commissioners is not required by26427
this section to notify the board of education of the board of26428
county commissioners' intent to declare improvements to be a26429
public purpose, the board of county commissioners shall comply26430
with the notice requirements imposed under section 5709.83 of the26431
Revised Code before taking formal action to adopt the resolution26432
making that declaration, unless the board of education has adopted26433
a resolution under that section waiving its right to receive such26434
a notice.26435

       (H) The county, not later than fifteen days after the26436
adoption of a resolution under this section, shall submit to the26437
director of development a copy of the resolution. On or before the 26438
thirty-first day of March of each year, the county shall submit a 26439
status report to the director of development. The report shall 26440
indicate, in the manner prescribed by the director, the progress 26441
of the project during each year that an exemption remains in 26442
effect, including a summary of the receipts from service payments 26443
in lieu of taxes; expenditures of money from fundsthe fund26444
created under section 5709.755709.80 of the Revised Code; a26445
description of the public infrastructure improvements and housing26446
renovations financed with such expenditures; and a quantitative26447
summary of changes in employment and private investment resulting26448
from each project.26449

       (I) Nothing in this section shall be construed to prohibit a26450
board of county commissioners from declaring to be a public26451
purpose improvements with respect to more than one parcel.26452

       Sec. 5709.79. (A) A board of county commissioners that 26453
adopts a resolution under section 5709.78 of the Revised Code 26454
shall in the resolution require that the owner of the improvement 26455
make annual service payments in lieu of taxes to the county 26456
treasurer on or before the final dates for payment of real 26457
property taxes. Each such payment shall be charged and collected 26458
in the same manner and in the same amount as the real property 26459
taxes that would have been charged and payable against the 26460
improvement if its value were not exempt from taxation. If any 26461
reduction in the levies otherwise applicable to the improvement is 26462
made by the county budget commission under section 5705.31 of the 26463
Revised Code, the amount of the service payment in lieu of taxes 26464
shall be calculated as if the reduction in levies had not been 26465
made.26466

       (B) The county shall not require the owner to make annual26467
service payments in lieu of taxes pursuant to this section after26468
the date on which one of the following occurs:26469

       (A)(1) If bonds or notes were not issued under section26470
307.082 or 5709.81 of the Revised Code for any public26471
infrastructure improvements benefiting the parcel on which the26472
improvement is located, or for any housing renovations within an 26473
incentive district, and if service payments were not pledged26474
pursuant to division (B) of section 5709.81 of the Revised Code,26475
the date the county has collected sufficient money in the26476
applicable account of the redevelopment tax equivalent fund to pay 26477
the cost of constructing or repairing the public infrastructure 26478
improvements designated in, or the housing renovations authorized 26479
by, the resolution adopted under section 5709.78 of the Revised 26480
Code;26481

       (B)(2) If service payments were pledged under division (B) of26482
section 5709.81 of the Revised Code to secure payment of any26483
obligation issued to finance the public infrastructure improvement26484
and housing renovations, the date the purposes for which the26485
payments were pledged are paid in full;26486

       (C)(3) If bonds or notes were issued under section 307.082 or26487
5709.81 of the Revised Code, the date the interest on and26488
principal of such bonds and notes have been paid in full.26489

       (C) Money collected as service payments in lieu of taxes 26490
shall be distributed at the same time and in the same manner as 26491
real property tax payments. However, subject to section 5709.914 26492
of the Revised Code, the entire amount so collected shall be 26493
distributed to the county in which the parcel is located. The 26494
county treasurer shall maintain a record of the service payments 26495
in lieu of taxes made for each parcel. If a parcel upon which 26496
moneys are collected as service payments in lieu of taxes is 26497
annexed to a municipal corporation, the service payments shall26498
continue to be collected and distributed to the county until the26499
date described in division (A), (B), or (C)(1), (2), or (3) of26500
this section.26501

       (D) The county treasurer shall distribute to the appropriate 26502
taxing authorities the portion of the annual service payments in 26503
lieu of taxes that represents compensation payments required under 26504
division (E) of section 5709.78 of the Revised Code.26505

       (E) Nothing in this section or section 5709.78 of the Revised26506
Code affects the taxes levied against that portion of the value of26507
any parcel that is not exempt from taxation.26508

       Sec. 5709.80. (A) The board of county commissioners of a26509
county that receives service payments in lieu of taxes under26510
section 5709.79 of the Revised Code shall establish a26511
redevelopment tax equivalent fund into which those payments shall26512
be deposited. Separate accounts shall be established in the fund 26513
for each resolution adopted by the board of county commissioners 26514
under section 5709.78 of the Revised Code. If the board of county26515
commissioners has adopted a resolution under division (B) of that26516
section, the county shall establish an account for each incentive26517
district created in that resolution. If a resolution adopted under 26518
division (B) of section 5709.78 of the Revised Code also 26519
authorizes the use of service payments for housing renovations 26520
within the incentive district, the county shall establish separate 26521
accounts for the service payments designated for public 26522
infrastructure improvements and for the service payments 26523
authorized for the purpose of housing renovations. Moneys26524

       (B) Moneys deposited into each account of the fund shall be 26525
used by the county to pay the cost of constructing or repairing26526
the public infrastructure improvements designated in, or the26527
housing renovations authorized by, the resolution, or for each 26528
incentive district for which the account is established, to pay 26529
the interest on and principal of bonds or notes issued under 26530
division (B) of section 307.082 or division (A) of section 5709.81 26531
of the Revised Code, or for the purposes pledged under division 26532
(B) of section 5709.81 of the Revised Code. Money in an account 26533
shall not be used to finance or support housing renovations that 26534
take place after the incentive district has expired. The26535

       (C)(1)(a) The board of county commissioners may also26536
distribute money in an account to any school district in which the26537
exempt property is located in an amount not to exceed the amount26538
of real property taxes that such school district would have26539
received from the improvement if it were not exempt from taxation.26540
The resolution under which an account is established shall set26541
forth the percentage of such maximum amount that will be26542
distributed to any affected school district. An26543

       (b) A board of county commissioners also may distribute money 26544
in such an account as follows:26545

       (i) To a board of township trustees or legislative authority 26546
of a municipal corporation, as applicable, in the amount that is 26547
owed to the board of township trustees or legislative authority 26548
pursuant to division (D) of section 5709.78 of the Revised Code;26549

       (ii) To a township in accordance with section 5709.914 of the 26550
Revised Code.26551

       (2) Money from an account in the redevelopment tax equivalent 26552
fund may be distributed under division (C)(1)(b) of this section, 26553
regardless of the date a resolution was adopted under section 26554
5709.78 of the Revised Code that prompted the establishment of the 26555
account, even if the resolution was adopted prior to the effective 26556
date of this amendment.26557

       (D) An account dissolves upon fulfillment of the purposes for 26558
which money in the account may be used. An incidental surplus 26559
remaining in an account upon its dissolution shall be transferred 26560
to the general fund of the county.26561

       Sec. 5711.01.  As used in this chapter:26562

       (A) "Taxable property" includes all the kinds of property26563
mentioned in division (B) of section 5709.01 and section 5709.0226564
of the Revised Code, and also the amount or value as of the date26565
of conversion of all taxable property converted into bonds or26566
other securities not taxed on or after the first day of November26567
in the year preceding the date of listing, and of all other26568
taxable property converted into deposits after the date as of26569
which deposits are required to be listed in such year, except in26570
the usual course of the taxpayer's business, to the extent the26571
taxpayer may hold or control such bonds, securities, or deposits 26572
on such day, without deduction for indebtedness created in the 26573
purchase of such bonds or securities from the taxpayer's credits. 26574
"Taxable property" does not include such investments and deposits 26575
as are taxable at the source as provided in sections 5725.01 to 26576
5725.26 of the Revised Code, surrender values under policies of26577
insurance, or any tangible personal property acquired from a26578
public utility or interexchange telecommunications company as26579
defined in section 5727.01 of the Revised Code, and leased back to 26580
the public utility or interexchange telecommunications company26581
pursuant to a sale and leaseback transaction as defined in26582
division (I) of section 5727.01 of the Revised Code. For tax year 26583
2007 and thereafter, "taxable property" of a telephone, telegraph, 26584
or interexchange telecommunications company, as defined in section 26585
5727.01 of the Revised Code, includes property subject to such a 26586
sale and leaseback transaction.26587

       For tax year 2007 and thereafter, taxable property leased to 26588
a telephone, telegraph, or interexchange telecommunications 26589
company, as defined in section 5727.01 of the Revised Code, shall 26590
be listed and assessed by the owner of the property at the 26591
percentage of true value in money required under division (H) of 26592
section 5711.22 of the Revised Code.26593

       (B) "Taxpayer" means any owner of taxable property, including 26594
property exempt under division (C) of section 5709.01 of the 26595
Revised Code, and includes every person residing in, or26596
incorporated or organized by or under the laws of this state, or26597
doing business in this state, or owning or having a beneficial26598
interest in taxable personal property in this state and every26599
fiduciary required by sections 5711.01 to 5711.36 of the Revised26600
Code, to make a return for or on behalf of another. For tax year 26601
2007 and thereafter, "taxpayer" includes telephone companies, 26602
telegraph companies, and interexchange telecommunications company 26603
as defined in section 5727.01 of the Revised Code. The tax26604
commissioner may by rule define and designate the taxpayer, as to26605
any taxable property which would not otherwise be required by this 26606
section to be returned; and any such rule shall be considered 26607
supplementary to the enumeration of kinds of taxpayers following:26608

       (1) Individuals of full age and sound mind residing in this 26609
state;26610

       (2) Partnerships, corporations, associations, and joint-stock 26611
companies, under whatever laws organized or existing, doing 26612
business or having taxable property in this state; and26613
corporations incorporated by or organized under the laws of this26614
state, wherever their actual business is conducted;26615

       (3) Fiduciaries appointed by any court in this state or26616
having title, possession, or custody of taxable personal property26617
in this state or engaged in business in this state;26618

       (4) Unincorporated mutual funds.26619

       Taxpayer excludes all individuals, partnerships,26620
corporations, associations, and joint-stock companies, their26621
executors, administrators, and receivers who are defined in Title26622
LVII of the Revised Code as financial institutions, dealers in26623
intangibles, domestic insurance companies, or public utilities,26624
except to the extent they may be required by sections 5711.01 to26625
5711.36 of the Revised Code, to make returns as fiduciaries, or by 26626
section 5725.26 of the Revised Code, to make returns of property 26627
leased, or held for the purpose of leasing, to others if the owner 26628
or lessor of the property acquired it for the sole purpose of 26629
leasing it to others or to the extent that property is taxable 26630
under section 5725.25 of the Revised Code.26631

       (C) "Return" means the taxpayer's annual report of taxable26632
property.26633

       (D) "List" means the designation, in a return, of the26634
description of taxable property, the valuation or amount thereof,26635
the name of the owner, and the taxing district where assessable.26636

       (E) "Taxing district" means, in the case of property26637
assessable on the classified tax list and duplicate, a municipal26638
corporation or the territory in a county outside the limits of all 26639
municipal corporations therein; in the case of property assessable 26640
on the general tax list and duplicate, a municipal corporation or 26641
township, or part thereof, in which the aggregate rate of taxation 26642
is uniform.26643

       (F) "Assessor" includes the tax commissioner and the county 26644
auditor as deputy of the commissioner.26645

       (G) "Fiduciary" includes executors, administrators, parents, 26646
guardians, receivers, assignees, official custodians, factors, 26647
bailees, lessees, agents, attorneys, and employees, but does not 26648
include trustees unless the sense so requires.26649

       (H) "General tax list and duplicate" means the books or26650
records containing the assessments of property subject to local26651
tax levies.26652

       (I) "Classified tax list and duplicate" means the books or26653
records containing the assessments of property not subject to26654
local tax levies.26655

       (J) "Investment company" means any corporation, the shares of 26656
which are regularly offered for sale to the public, engaged solely 26657
in the business of investing and reinvesting funds in real26658
property or investments, or holding or selling real property or26659
investments for the purpose of realizing income or profit which is 26660
distributed to its shareholders. Investment company does not26661
include any dealer in intangibles, as defined in section 5725.0126662
of the Revised Code.26663

       (K) "Unincorporated mutual fund" means any partnership, each 26664
partner of which is a corporation, engaged solely in the business 26665
of investing and reinvesting funds in investments, or holding or 26666
selling investments for the purpose of realizing income or profit 26667
which is distributed to its partners and which is subject to 26668
Chapter 1707. of the Revised Code. An unincorporated mutual fund 26669
does not include any dealer in intangibles as defined in section 26670
5725.01 of the Revised Code.26671

       Sec. 5725.221.  For the purposes of this section, interest26672
shall be computed at a rate per calendar month, rounded to the26673
nearest one-hundredth of one per cent, equal to one-twelfth of the 26674
rate per annum prescribed by section 5703.47 of the Revised Code 26675
for the calendar year that includes the month for which the26676
interest accrues.26677

       (A) When taxes levied by sectionssection 3737.71, 5707.03 26678
and, or 5725.18 of the Revised Code are assessed as the result of 26679
a tax return being filed late, the treasurer of state shall add 26680
interest to the taxes due. The interest shall accrue from the 26681
first day of the month following the last day on which such taxes 26682
were required to be paid, had the assessment been certified by the 26683
date prescribed, to the last day of the month preceding the date 26684
on which the assessment was certified, and shall be computed on 26685
the taxes due.26686

       (B) If an assessment has been certified pursuant to section 26687
5711.13, 5725.08, 5725.16, 5725.20, or 5727.155725.222 of the26688
Revised Code and an amended or final assessment is certified for26689
the same taxpayer and the same tax year, the treasurer of state26690
shall add interest to the deficiency or excess. The interest shall 26691
be computed on the excess or deficiency, and shall be accrued in 26692
the following manner:26693

       (1) On a deficiency, interest shall accrue from the first day 26694
of the month following the last day on which the previous26695
assessment was required to be paid, to the last day of the month26696
preceding the date on which the amended or final assessment is26697
certified;26698

       (2) On an excess, interest shall be allowed from the first26699
day of the month following the date of payment of the previous26700
assessment, to the last day of the month preceding the date on26701
which the amended or final assessment is certified.26702

       Sec. 5725.222. (A) An application to refund to a domestic 26703
insurance company any taxes imposed by section 3737.71 of the 26704
Revised Code or this chapter that are overpaid, paid illegally or 26705
erroneously, or paid on any illegal, erroneous, or excessive 26706
assessment, with interest thereon as provided by section 5725.221 26707
of the Revised Code, shall be filed with the superintendent of 26708
insurance, on the form prescribed by the superintendent, within 26709
three years after the date of the illegal, erroneous, or excessive 26710
payment of the tax. No refund shall be allowed unless an 26711
application has been filed in accordance with this section. The 26712
time limit imposed under this division may be extended if both the 26713
domestic insurance company and the superintendent of insurance 26714
agree in writing to the extension.26715

       (B) Except as otherwise provided in this division, the 26716
superintendent may make an assessment against a domestic insurance 26717
company for any deficiency for the period for which a report, tax 26718
return, or tax payment is due for any taxes imposed by section 26719
3737.71 of the Revised Code or this chapter, based on any 26720
information in the superintendent's possession. No assessment 26721
shall be made against a domestic insurance company more than three 26722
years after the later of the final date the report, tax return, or 26723
tax payment subject to the assessment was required to be filed or 26724
paid, or the date the report or tax return was filed, provided 26725
that there shall be no bar if the domestic insurance company 26726
failed to file the required report or tax return or if the 26727
deficiency results from fraud or any felonious act. The time limit 26728
may be extended if both the domestic insurance company and the 26729
superintendent agree in writing to the extension. For the purposes 26730
of this division, an assessment is made on the date the 26731
notification of the assessment is sent by the department of 26732
insurance or the date of an invoice for the assessment from the 26733
treasurer of state, whichever is earlier.26734

       Sec. 5725.98. (A) To provide a uniform procedure for 26735
calculating the amount of tax imposed by section 5725.18 of the 26736
Revised Code that is due under this chapter, a taxpayer shall 26737
claim any credits and offsets against tax liability to which it is 26738
entitled in the following order:26739

       (1) The credit for an insurance company or insurance company 26740
group under section 5729.031 of the Revised Code.26741

       (2) The credit for eligible employee training costs under 26742
section 5725.31 of the Revised Code.26743

       (3) The credit under section 5725.19 of the Revised Code for 26744
losses on loans made under the Ohio venture capital authority 26745
program under sections 150.01 to 150.10 of the Revised Code if the 26746
taxpayer elected a nonrefundable credit under section 150.07 of 26747
the Revised Code.26748

       (4) The offset of assessments by the Ohio life and health 26749
insurance guaranty association permitted by section 3956.20 of the 26750
Revised Code.26751

       (5) The refundable credit for Ohio job creation under section 26752
5725.32 of the Revised Code.26753

       (6) The credit under section 5729.08 of the Revised Code for 26754
losses on loans made under the Ohio venture capital program under 26755
sections 150.01 to 150.10 of the Revised Code if the taxpayer 26756
elected a refundable credit under section 150.07 of the Revised 26757
Code.26758

       (B) For any credit except the credits enumerated in divisions 26759
(A)(5) and (6) of this section, the amount of the credit for a 26760
taxable year shall not exceed the tax due after allowing for any 26761
other credit that precedes it in the order required under this 26762
section. Any excess amount of a particular credit may be carried 26763
forward if authorized under the section creating that credit. 26764
Nothing in this chapter shall be construed to allow a taxpayer to 26765
claim, directly or indirectly, a credit more than once for a 26766
taxable year.26767

       Sec. 5727.06.  (A) Except as otherwise provided by law, the 26768
following constitutes the taxable property of a public utility, 26769
interexchange telecommunications company, or public utility 26770
property lessor that shall be assessed by the tax commissioner:26771

       (1) For tax years before tax year 2006:26772

       (a) In the case of a railroad company, all real property and 26773
tangible personal property owned or operated by the railroad26774
company in this state on the thirty-first day of December of the26775
preceding year;26776

       (b) In the case of a water transportation company, all 26777
tangible personal property, except watercraft, owned or operated 26778
by the water transportation company in this state on the 26779
thirty-first day of December of the preceding year and all 26780
watercraft owned or operated by the water transportation company26781
in this state during the preceding calendar year;26782

       (c) In the case of all other public utilities and26783
interexchange telecommunications companies, all tangible personal26784
property that on the thirty-first day of December of the preceding 26785
year was both located in this state and:26786

       (i) Owned by the public utility or interexchange26787
telecommunications company; or26788

       (ii) Leased by the public utility or interexchange26789
telecommunications company under a sale and leaseback transaction.26790

       (2) For tax years 2006, 2007, and 2008:26791

       (a) In the case of a railroad company, all real property used 26792
in railroad operations and tangible personal property owned or 26793
operated by the railroad company in this state on the thirty-first 26794
day of December of the preceding year;26795

       (b) In the case of a water transportation company, all 26796
tangible personal property, except watercraft, owned or operated 26797
by the water transportation company in this state on the 26798
thirty-first day of December of the preceding year and all 26799
watercraft owned or operated by the water transportation company 26800
in this state during the preceding calendar year;26801

       (c) In the case of all other public utilities except 26802
telephone and telegraph companies, all tangible personal property 26803
that on the thirty-first day of December of the preceding year was 26804
both located in this state and either owned by the public utility 26805
or leased by the public utility under a sale and leaseback 26806
transaction.26807

        (3) For tax year 2009 and each tax year thereafter:26808

        (a) In the case of a railroad company, all real property used 26809
in railroad operations and tangible personal property owned or 26810
operated by the railroad company in this state on the thirty-first 26811
day of December of the preceding year;26812

       (b) In the case of a water transportation company, all 26813
tangible personal property, except watercraft, owned or operated 26814
by the water transportation company in this state on the 26815
thirty-first day of December of the preceding year and all 26816
watercraft owned or operated by the water transportation company 26817
in this state during the preceding calendar year;26818

        (c) In the case of all other public utilities except 26819
telephone and telegraph companies, all tangible personal property 26820
that on the thirty-first day of December of the preceding year was 26821
both located in this state and either owned by the public utility 26822
or leased by the public utility under a sale and leaseback 26823
transaction;26824

        (d) In the case of a public utility property lessor, all 26825
personal property that on the thirty-first day of December of the 26826
preceding year was both located in this state and leased, in other 26827
than a sale and leaseback transaction, to an interexchange 26828
telecommunications company or a public utility other than a 26829
railroad company, telephone, telegraph, or water transportation 26830
company. The assessment rate used under section 5727.111 of the 26831
Revised Code shall be based on the assessment rate that would 26832
apply if the interexchange telecommunications company or public 26833
utility owned the property.26834

       (4) For tax years 2005 and 2006, in the case of telephone, 26835
telegraph, or interexchange telecommunications companies, all 26836
tangible personal property that on the thirty-first day of 26837
December of the preceding year was both located in this state and 26838
either owned by the telephone, telegraph, or interexchange 26839
telecommunications company or leased by the telephone, telegraph, 26840
or interexchange telecommunications company under a sale and 26841
leaseback transaction.26842

       (5) For tax year 2007 and thereafter, in the case of 26843
telephone, telegraph, or interexchange telecommunications 26844
companies, all tangible personal property shall be listed and 26845
assessed for taxation under Chapter 5711. of the Revised Code.26846

       (B) This division applies to tax years before tax year 2007.26847

       In the case of an interexchange telecommunications company, 26848
all taxable property shall be subject to the provisions of this 26849
chapter and shall be valued by the commissioner in accordance with 26850
division (A) of section 5727.11 of the Revised Code. A person26851
described by this division shall file the report required by 26852
section 5727.08 of the Revised Code. Persons described in this 26853
division shall not be considered taxpayers, as defined in division 26854
(B) of section 5711.01 of the Revised Code, and shall not be 26855
required to file a return and list their taxable property under 26856
any provision of Chapter 5711. of the Revised Code.26857

       (C) The lien of the state for taxes levied each year on the 26858
real and personal property of public utilities and interexchange 26859
telecommunications companies and on the personal property of 26860
public utility property lessors shall attach thereto on the 26861
thirty-first day of December of the preceding year.26862

       (D) Property that is required by division (A)(3)(b) of this 26863
section to be assessed by the tax commissioner under this chapter 26864
shall not be listed by the owner of the property under Chapter 26865
5711. of the Revised Code.26866

       (E) The tax commissioner may adopt rules governing the26867
listing of the taxable property of public utilities and26868
interexchange telecommunications companies and the determination26869
of true value.26870

       Sec. 5727.85.  (A) By the thirty-first day of July of each26871
year, beginning in 2002 and ending in 2016, the department of26872
education shall determine the following for each school district26873
and each joint vocational school district eligible for payment26874
under division (C) or (D) of this section:26875

       (1) The state education aid offset, which is the difference26876
obtained by subtracting the amount described in division (A)(1)(b)26877
of this section from the amount described in division (A)(1)(a) of26878
this section:26879

       (a) The state education aid computed for the school district26880
or joint vocational school district for the current fiscal year as 26881
of the thirty-first day of July;26882

       (b) The state education aid that would be computed for the26883
school district or joint vocational school district for the26884
current fiscal year as of the thirty-first day of July if the 26885
recognized valuation included the tax value loss for the school26886
district or joint vocational school district.26887

       (2) The greater of zero or the difference obtained by26888
subtracting the state education aid offset determined under26889
division (A)(1) of this section from the fixed-rate levy loss 26890
certified under division (J) of section 5727.84 of the Revised26891
Code for all taxing districts in each school district and joint26892
vocational school district.26893

       By the fifth day of August of each such year, the department26894
of education shall certify the amount so determined under division26895
(A)(1) of this section to the director of budget and management.26896

       (B) Not later than the thirty-first day of October of the26897
years 2006 through 2016, the department of education shall26898
determine all of the following for each school district:26899

       (1) The amount obtained by subtracting the district's state26900
education aid computed for fiscal year 2002 from the district's26901
state education aid computed for the current fiscal year;26902

       (2) The inflation-adjusted property tax loss. The26903
inflation-adjusted property tax loss equals the fixed-rate levy26904
loss, excluding the tax loss from levies within the ten-mill26905
limitation to pay debt charges, determined under division (G) of26906
section 5727.84 of the Revised Code for all taxing districts in26907
each school district, plus the product obtained by multiplying 26908
that loss by the cumulative percentage increase in the consumer 26909
price index from January 1, 2002, to the thirtieth day of June of 26910
the current year.26911

       (3) The difference obtained by subtracting the amount26912
computed under division (B)(1) from the amount of the26913
inflation-adjusted property tax loss. If this difference is zero26914
or a negative number, no further payments shall be made under26915
division (C) of this section to the school district from the26916
school district property tax replacement fund.26917

       (C) The department of education shall pay from the school26918
district property tax replacement fund to each school district all 26919
of the following:26920

       (1) In February 2002, one-half of the fixed-rate levy loss26921
certified under division (J) of section 5727.84 of the Revised26922
Code between the twenty-first and twenty-eighth days of February.26923

       (2) From August 2002 through August 20062017, one-half of26924
the amount calculated for that fiscal year under division (A)(2) 26925
of this section between the twenty-first and twenty-eighth days of26926
August and of February, provided the difference computed under 26927
division (B)(3) of this section is not less than or equal to zero.26928

       (3) From February 2007 through August 2016, one-half of the26929
amount calculated for that calendar year under division (B)(3) of26930
this section between the twenty-first and twenty-eighth days of26931
August and of February.26932

       (4) For taxes levied within the ten-mill limitation for debt26933
purposes in tax year 1998 in the case of electric company tax26934
value losses, and in tax year 1999 in the case of natural gas26935
company tax value losses, payments shall be made equal to one26936
hundred per cent of the loss computed as if the tax were a26937
fixed-rate levy, but those payments shall extend from fiscal year26938
2006 through fiscal year 2016.26939

       The department of education shall report to each school26940
district the apportionment of the payments among the school26941
district's funds based on the certifications under division (J) of26942
section 5727.84 of the Revised Code.26943

       (D) Not later than January 1, 2002, for all taxing districts26944
in each joint vocational school district, the tax commissioner26945
shall certify to the department of education the fixed-rate levy26946
loss determined under division (G) of section 5727.84 of the26947
Revised Code. From February 2002 to August 2016, the department26948
shall pay from the school district property tax replacement fund26949
to the joint vocational school district one-half of the amount26950
calculated for that fiscal year under division (A)(2) of this26951
section between the twenty-first and twenty-eighth days of August26952
and of February.26953

       (E)(1) Not later than January 1, 2002, for each fixed-sum26954
levy levied by each school district or joint vocational school26955
district and for each year for which a determination is made under 26956
division (H) of section 5727.84 of the Revised Code that a26957
fixed-sum levy loss is to be reimbursed, the tax commissioner26958
shall certify to the department of education the fixed-sum levy26959
loss determined under that division. The certification shall cover 26960
a time period sufficient to include all fixed-sum levies for which 26961
the tax commissioner made such a determination. The department 26962
shall pay from the school district property tax replacement fund 26963
to the school district or joint vocational school district 26964
one-half of the fixed-sum levy loss so certified for each year 26965
between the twenty-first and twenty-eighth days of August and of 26966
February.26967

       (2) Beginning in 2003, by the thirty-first day of January of26968
each year, the tax commissioner shall review the certification26969
originally made under division (E)(1) of this section. If the26970
commissioner determines that a debt levy that had been scheduled26971
to be reimbursed in the current year has expired, a revised26972
certification for that and all subsequent years shall be made to26973
the department of education.26974

       (F) If the balance of the half-mill equalization fund created 26975
under section 3318.18 of the Revised Code is insufficient to make 26976
the full amount of payments required under division (D) of that 26977
section, the department of education, at the end of the third 26978
quarter of the fiscal year, shall certify to the director of 26979
budget and management the amount of the deficiency, and the 26980
director shall transfer an amount equal to the deficiency from the 26981
school district property tax replacement fund to the half-mill 26982
equalization fund.26983

       (G) Beginning in August 2002, and ending in May 2017, the 26984
director of budget and management shall transfer from the school 26985
district property tax replacement fund to the general revenue fund 26986
each of the following:26987

       (1) Between the twenty-eighth day of August and the fifth day 26988
of September, the lesser of one-half of the amount certified for 26989
that fiscal year under division (A)(2) of this section or the26990
balance in the school district property tax replacement fund;26991

       (2) Between the first and fifth days of May, the lesser of26992
one-half of the amount certified for that fiscal year under26993
division (A)(2) of this section or the balance in the school26994
district property tax replacement fund.26995

       (H) On the first day of June each year, the director of 26996
budget and management shall transfer any balance remaining in the 26997
school district property tax replacement fund after the payments 26998
have been made under divisions (C), (D), (E), (F), and (G) of this 26999
section to the half-mill equalization fund created under section 27000
3318.18 of the Revised Code.27001

       (I) From fiscal year 2002 through fiscal year 2016, if the27002
total amount in the school district property tax replacement fund27003
is insufficient to make all payments under divisions (C), (D), 27004
(E), and (F) of this section at the time the payments are to be 27005
made, the director of budget and management shall transfer from 27006
the general revenue fund to the school district property tax27007
replacement fund the difference between the total amount to be27008
paid and the total amount in the school district property tax27009
replacement fund, except that no transfer shall be made by reason 27010
of a deficiency to the extent that it results from the amendment 27011
of section 5727.84 of the Revised Code by Amended Substitute House 27012
Bill No. 95 of the 125th general assembly.27013

       (J) If all of the territory of a school district or joint 27014
vocational school district is merged with an existing district, or 27015
if a part of the territory of a school district or joint 27016
vocational school district is transferred to an existing or new 27017
district, the department of education, in consultation with the 27018
tax commissioner, shall adjust the payments made under this 27019
section as follows:27020

        (1) For the merger of all of the territory of two or more 27021
districts, the fixed-rate levy loss and the fixed-sum levy loss of 27022
the successor district shall be equal to the sum of the fixed-rate 27023
levy losses and the fixed-sum levy losses for each of the 27024
districts involved in the merger.27025

        (2) For the transfer of a part of one district's territory to 27026
an existing district, the amount of the fixed-rate levy loss that 27027
is transferred to the recipient district shall be an amount equal 27028
to the transferring district's total fixed-rate levy loss times a 27029
fraction, the numerator of which is the value of electric company 27030
tangible personal property located in the part of the territory 27031
that was transferred, and the denominator of which is the total 27032
value of electric company tangible personal property located in 27033
the entire district from which the territory was transferred. The 27034
value of electric company tangible personal property under this 27035
division shall be determined for the most recent year for which 27036
data is available. Fixed-sum levy losses for both districts shall 27037
be determined under division (J)(4) of this section.27038

        (3) For the transfer of a part of the territory of one or 27039
more districts to create a new district:27040

        (a) If the new district is created on or after January 1, 27041
2000, but before January 1, 2005, the new district shall be paid 27042
its current fixed-rate levy loss through August 2006. From 27043
February 2007 to August 2016, the new district shall be paid the 27044
lesser of: (i) the amount calculated under division (B)(C)(2) of 27045
this section or (ii) an amount determined under the schedule in 27046
division (A)(1) of section 5727.86 of the Revised Code, as if for 27047
this purpose the new district was a local taxing unit under that 27048
section. Fixed-sum levy losses for the districts shall be 27049
determined under division (J)(4) of this section.27050

        (b) If the new district is created on or after January 1, 27051
2005, the new district shall be deemed not to have any fixed-rate 27052
levy loss or, except as provided in division (J)(4) of this 27053
section, fixed-sum levy loss. The district or districts from which 27054
the territory was transferred shall have no reduction in their 27055
fixed-rate levy loss, or, except as provided in division (J)(4) of 27056
this section, their fixed-sum levy loss.27057

        (4) If a recipient district under division (J)(2) of this 27058
section or a new district under division (J)(3)(a) or (b) of this 27059
section takes on debt from one or more of the districts from which 27060
territory was transferred, and any of the districts transferring 27061
the territory had fixed-sum levy losses, the department of 27062
education, in consultation with the tax commissioner, shall make 27063
an equitable division of the fixed-sum levy losses.27064

       (K) There is hereby created the public utility property tax27065
study committee, effective January 1, 2011. The committee shall27066
consist of the following seven members: the tax commissioner,27067
three members of the senate appointed by the president of the27068
senate, and three members of the house of representatives27069
appointed by the speaker of the house of representatives. The27070
appointments shall be made not later than January 31, 2011. The27071
tax commissioner shall be the chairperson of the committee.27072

       The committee shall study the extent to which each school27073
district or joint vocational school district has been compensated,27074
under sections 5727.84 and 5727.85 of the Revised Code as enacted27075
by Substitute Senate Bill No. 3 of the 123rd general assembly and27076
any subsequent acts, for the property tax loss caused by the27077
reduction in the assessment rates for natural gas, electric, and27078
rural electric company tangible personal property. Not later than27079
June 30, 2011, the committee shall issue a report of its findings,27080
including any recommendations for providing additional27081
compensation for the property tax loss or regarding remedial27082
legislation, to the president of the senate and the speaker of the27083
house of representatives, at which time the committee shall cease27084
to exist.27085

       The department of taxation and department of education shall27086
provide such information and assistance as is required for the27087
committee to carry out its duties.27088

       Sec. 5729.05.  On or before October 15, 1965 and on or before 27089
the fifteenth day of October each succeeding year, each foreign 27090
insurance company shall pay to the treasurer of state an amount 27091
equal to one-half of the previous calendar year's tax, before 27092
credits, which was assessed and paid under section 5729.033737.7127093
of the Revised Code and this chapter. This payment shall be 27094
considered as a partial payment of the tax upon the business done 27095
in this state during the calendar year in which the payment date 27096
provided by this paragraph is contained.27097

       At the time of filing its annual statement, each foreign27098
insurance company shall pay to the treasurer of state the tax27099
assessable under section 5729.033737.71 of the Revised Code and 27100
this chapter, calculated by such company from such annual 27101
statement. The company may deduct the part of such tax already 27102
paid as a partial payment.27103

       The superintendent shall determine the correctness of the27104
reports and statements of insurance companies, compute the annual27105
tax provided for in such sections, and, on or before the fifteenth 27106
day of May, prepare and furnish to the treasurer of state lists of 27107
all taxable companies, showing as to each company the whole amount 27108
of the annual tax computed by himthe superintendent. The 27109
treasurer of state, after deducting the tax already paid, shall 27110
promptly notify each such company of any amount due, which amount27111
shall be paid by each such company to the treasurer of state by27112
the fifteenth day of June next succeeding. If a company has for27113
any reason overpaid or was illegally or erroneously assessed or27114
charged for collection a larger amount of tax than its annual tax27115
as computed by the superintendent of insurance and an application 27116
for refund was timely filed under section 5729.102 of the Revised 27117
Code, a refund of the excess amount shall be paid from the tax 27118
refund fund created by section 5703.052 of the Revised Code.27119

       Sec. 5729.101. For the purposes of this section, interest 27120
shall be computed at a rate per calendar month, rounded to the 27121
nearest one-hundredth of one per cent, equal to one-twelfth of the 27122
rate per annum prescribed by section 5703.47 of the Revised Code 27123
for the calendar year that includes the month for which the 27124
interest accrues.27125

       (A) When taxes levied by this chapter or by section 3737.71 27126
of the Revised Code are assessed as the result of a tax return 27127
being filed late, the treasurer of state shall add interest to the 27128
taxes due. The interest shall accrue from the first day of the 27129
month following the last day on which the taxes were required to 27130
be paid had the assessment been certified by the date prescribed, 27131
to the last day of the month preceding the date on which the 27132
assessment was certified, and shall be computed on the basis of 27133
the taxes due.27134

       (B) If an assessment has been certified pursuant to this 27135
chapter and an amended or final assessment is certified for the 27136
same taxpayer and the same tax year, the treasurer of state shall 27137
add interest to the deficiency or excess. The interest shall be 27138
computed on the excess or deficiency and shall accrue as follows:27139

       (1) On a deficiency, interest shall accrue from the first day 27140
of the month following the last day on which the previous 27141
assessment was required to be paid to the last day of the month 27142
preceding the date on which the amended or final assessment is 27143
certified.27144

       (2) On an excess, interest shall be allowed from the first 27145
day of the month following the date of payment of the previous 27146
assessment to the last day of the month preceding the date on 27147
which the amended or final assessment is certified.27148

       Sec. 5729.102. (A) An application to refund to a foreign 27149
insurance company any taxes imposed by section 3737.71 of the 27150
Revised Code or this chapter that are overpaid, paid illegally or 27151
erroneously, or paid on any illegal, erroneous, or excessive 27152
assessment, with interest thereon as provided by section 5729.101 27153
of the Revised Code, shall be filed with the superintendent of 27154
insurance, on the form prescribed by the superintendent, within 27155
three years after the date of the illegal, erroneous, or excessive 27156
payment of the tax. No refund shall be allowed unless an 27157
application has been filed in accordance with this section. The 27158
time limit imposed under this division may be extended if both the 27159
foreign insurance company and the superintendent of insurance 27160
agree in writing to the extension.27161

       (B) Except as otherwise provided in this division, the 27162
superintendent may make an assessment against a foreign insurance 27163
company for any deficiency for the period for which a report, tax 27164
return, or tax payment is due for any taxes imposed by section 27165
3737.71 of the Revised Code or this chapter, based on any 27166
information in the superintendent's possession. No assessment 27167
shall be made against a foreign insurance company more than three 27168
years after the later of the final date the report, tax return, or 27169
tax payment subject to the assessment was required to be filed or 27170
paid, or the date the report or tax return was filed, provided 27171
that there shall be no bar if the foreign insurance company failed 27172
to file the required report or tax return or if the deficiency 27173
results from fraud or any felonious act. The time limit may be 27174
extended if both the foreign insurance company and the 27175
superintendent agree in writing to the extension. For the purposes 27176
of this division, an assessment is made on the date the 27177
notification of the assessment is sent by the department of 27178
insurance or the date of an invoice for the assessment from the 27179
treasurer of state, whichever is earlier.27180

       Sec. 5729.98. (A) To provide a uniform procedure for 27181
calculating the amount of tax due under this chapter, a taxpayer 27182
shall claim any credits and offsets against tax liability to which 27183
it is entitled in the following order:27184

       (1) The credit for an insurance company or insurance company 27185
group under section 5729.031 of the Revised Code.27186

       (2) The credit for eligible employee training costs under 27187
section 5729.07 of the Revised Code.27188

       (3) The credit under section 5729.08 of the Revised Code for 27189
losses on loans made under the Ohio venture capital program under 27190
sections 150.01 to 150.10 of the Revised Code if the taxpayer 27191
elected a nonrefundable credit under section 150.07 of the Revised 27192
Code.27193

       (4) The offset of assessments by the Ohio life and health 27194
insurance guaranty association against tax liability permitted by 27195
section 3956.20 of the Revised Code.27196

       (5) The refundable credit for Ohio job creation under section 27197
5729.032 of the Revised Code.27198

       (6) The credit under section 5729.08 of the Revised Code for 27199
losses on loans made under the Ohio venture capital program under 27200
sections 150.01 to 150.10 of the Revised Code if the taxpayer 27201
elected a refundable credit under section 150.07 of the Revised 27202
Code.27203

       (B) For any credit except the credits enumerated in divisions 27204
(A)(5) and (6) of this section, the amount of the credit for a 27205
taxable year shall not exceed the tax due after allowing for any 27206
other credit that precedes it in the order required under this 27207
section. Any excess amount of a particular credit may be carried 27208
forward if authorized under the section creating that credit. 27209
Nothing in this chapter shall be construed to allow a taxpayer to 27210
claim, directly or indirectly, a credit more than once for a 27211
taxable year.27212

       Sec. 5733.01.  (A) The tax provided by this chapter for27213
domestic corporations shall be the amount charged against each27214
corporation organized for profit under the laws of this state and27215
each nonprofit corporation organized pursuant to Chapter 1729. of27216
the Revised Code, except as provided in sections 5733.09 and27217
5733.10 of the Revised Code, for the privilege of exercising its27218
franchise during the calendar year in which that amount is27219
payable, and the tax provided by this chapter for foreign27220
corporations shall be the amount charged against each corporation27221
organized for profit and each nonprofit corporation organized or27222
operating in the same or similar manner as nonprofit corporations27223
organized under Chapter 1729. of the Revised Code, under the laws27224
of any state or country other than this state, except as provided27225
in sections 5733.09 and 5733.10 of the Revised Code, for the27226
privilege of doing business in this state, owning or using a part27227
or all of its capital or property in this state, holding a27228
certificate of compliance with the laws of this state authorizing27229
it to do business in this state, or otherwise having nexus in or27230
with this state under the Constitution of the United States,27231
during the calendar year in which that amount is payable.27232

       (B) A corporation is subject to the tax imposed by section27233
5733.06 of the Revised Code for each calendar year that it is so27234
organized, doing business, owning or using a part or all of its27235
capital or property, holding a certificate of compliance, or27236
otherwise having nexus in or with this state under the27237
Constitution of the United States, on the first day of January of27238
that calendar year.27239

       (C) Any corporation subject to this chapter that is not27240
subject to the federal income tax shall file its returns and27241
compute its tax liability as required by this chapter in the same27242
manner as if that corporation were subject to the federal income27243
tax.27244

       (D) For purposes of this chapter, a federally chartered27245
financial institution shall be deemed to be organized under the27246
laws of the state within which its principal office is located.27247

       (E) For purposes of this chapter, any person, as defined in 27248
section 5701.01 of the Revised Code, shall be treated as a27249
corporation if the person is classified for federal income tax27250
purposes as an association taxable as a corporation, and an equity 27251
interest in the person shall be treated as capital stock of the 27252
person.27253

       (F) For the purposes of this chapter, "disregarded entity"27254
has the same meaning as in division (D) of section 5745.01 of the27255
Revised Code.27256

       (1) A person's interest in a disregarded entity, whether held 27257
directly or indirectly, shall be treated as the person's ownership 27258
of the assets and liabilities of the disregarded entity, and the 27259
income, including gain or loss, shall be included in the person's 27260
net income under this chapter.27261

       (2) Any sale, exchange, or other disposition of the person's27262
interest in the disregarded entity, whether held directly or27263
indirectly, shall be treated as a sale, exchange, or other27264
disposition of the person's share of the disregarded entity's27265
underlying assets or liabilities, and the gain or loss from such27266
sale, exchange, or disposition shall be included in the person's27267
net income under this chapter.27268

       (3) The disregarded entity's payroll, property, and sales27269
factors shall be included in the person's factors.27270

       (G) The tax a corporation is required to pay under this 27271
chapter shall be as follows:27272

        (1)(a) For financial institutions, the greater of the minimum 27273
payment required under division (E) of section 5733.06 of the 27274
Revised Code or the difference between all taxes charged the 27275
financial institution under this chapter, without regard to 27276
division (G)(2) of this section, less any credits allowable 27277
against such tax.27278

       (b) A corporation satisfying the description in division 27279
(E)(5), (6), (7), (8), or (10) of section 5751.01 of the Revised 27280
Code that is not a financial institution, insurance company, or 27281
dealer in intangibles is subject to the taxes imposed under this 27282
chapter as a corporation and not subject to tax as a financial 27283
institution, and shall pay the greater of the minimum payment 27284
required under division (E) of section 5733.06 of the Revised Code 27285
or the difference between all the taxes charged under this 27286
chapter, without regard to division (G)(2) of this section, less 27287
any credits allowable against such tax.27288

        (2) For all corporations other than those persons described 27289
in division (G)(1)(a) or (b) of this section, the amount under 27290
division (G)(2)(a) of this section applicable to the tax year 27291
specified less the amount under division (G)(2)(b) of this 27292
section:27293

        (a)(i) For tax year 2005, the greater of the minimum payment 27294
required under division (E) of section 5733.06 of the Revised Code 27295
or the difference between all taxes charged the corporation under 27296
this chapter and any credits allowable against such tax;27297

        (ii) For tax year 2006, the greater of the minimum payment 27298
required under division (E) of section 5733.06 of the Revised Code 27299
or four-fifths of the difference between all taxes charged the 27300
corporation under this chapter and any credits allowable against 27301
such tax except the qualifying pass-through entity tax credit 27302
described in division (A)(30) and the refundable credits described 27303
in divisions (A)(31), (32), and (33), and (34) of section 5733.98 27304
of the Revised Code;27305

        (iii) For tax year 2007, the greater of the minimum payment 27306
required under division (E) of section 5733.06 of the Revised Code 27307
or three-fifths of the difference between all taxes charged the 27308
corporation under this chapter and any credits allowable against 27309
such tax except the qualifying pass-through entity tax credit 27310
described in division (A)(30) and the refundable credits described 27311
in divisions (A)(31), (32), and (33), and (34) of section 5733.98 27312
of the Revised Code;27313

        (iv) For tax year 2008, the greater of the minimum payment 27314
required under division (E) of section 5733.06 of the Revised Code 27315
or two-fifths of the difference between all taxes charged the 27316
corporation under this chapter and any credits allowable against 27317
such tax except the qualifying pass-through entity tax credit 27318
described in division (A)(30) and the refundable credits described 27319
in divisions (A)(31), (32), and (33), and (34) of section 5733.98 27320
of the Revised Code;27321

        (v) For tax year 2009, the greater of the minimum payment 27322
required under division (E) of section 5733.06 of the Revised Code 27323
or one-fifth of the difference between all taxes charged the 27324
corporation under this chapter and any credits allowable against 27325
such tax except the qualifying pass-through entity tax credit 27326
described in division (A)(30) and the refundable credits described 27327
in divisions (A)(31), (32), and (33) of section 5733.98 of the 27328
Revised Code;27329

        (vi) For tax year 2010 and each tax year thereafter, no tax.27330

        (b) A corporation shall subtract from the amount calculated 27331
under division (G)(2)(a)(ii), (iii), (iv), or (v) of this section 27332
any qualifying pass-through entity tax credit described in 27333
division (A)(30) and any refundable credits described in divisions 27334
(A)(31), (32), and (33), and (34) of section 5733.98 of the 27335
Revised Code to which the corporation is entitled. Any unused 27336
qualifying pass-through entity tax credit is not refundable.27337

        (c) For the purposes of computing the amount of a credit that 27338
may be carried forward to a subsequent tax year under division 27339
(G)(2) of this section, a credit is utilized against the tax for a 27340
tax year to the extent the credit applies against the tax for that 27341
tax year, even if the difference is then multiplied by the 27342
applicable fraction under division (G)(2)(a) of this section.27343

       (3) Nothing in division (G) of this section eliminates or 27344
reduces the tax imposed by section 5733.41 of the Revised Code on 27345
a qualifying pass-through entity.27346

       Sec. 5733.352. (A) As used in this section:27347

        (1) "Borrower" means any person that receives a loan from the 27348
director of development under section 166.21 of the Revised Code, 27349
regardless of whether the borrower is subject to the taxes imposed 27350
by sections 5733.06, 5733.065, and 5733.066 of the Revised Code.27351

       (2) "Related member" has the same meaning as in section 27352
5733.042 of the Revised Code.27353

        (3) "Qualified research and development loan payments" has 27354
the same meaning as in division (D) of section 166.21 of the 27355
Revised Code.27356

        (B) Beginning with tax year 2004, and in the case of a 27357
corporation subject to division (G)(2) of section 5733.01 of the 27358
Revised Code ending with tax year 2008, a nonrefundable credit is 27359
allowed against the taxes imposed by sections 5733.06, 5733.065, 27360
and 5733.066 of the Revised Code equal to a borrower's qualified 27361
research and development loan payments made during the calendar 27362
year immediately preceding the tax year for which the credit is 27363
claimed. The amount of the credit for a tax year shall not exceed 27364
one hundred fifty thousand dollars. No taxpayer is entitled to 27365
claim a credit under this section unless it has obtained a 27366
certificate issued by the director of development under division 27367
(D) of section 166.21 of the Revised Code and submits a copy of 27368
the certificate with its report for the taxable year. Failure to 27369
submit a copy of the certificate with the report does not 27370
invalidate a claim for a credit if the taxpayer submits a copy of 27371
the certificate within sixty days after the tax commissioner 27372
requests it. The credit shall be claimed in the order required 27373
under section 5733.98 of the Revised Code. The credit, to the 27374
extent it exceeds the taxpayer's tax liability for the tax year 27375
after allowance for any other credits that precede the credit 27376
under this section in that order, shall be carried forward to the 27377
next succeeding tax year or years until fully used. A corporation 27378
subject to division (G)(2) of section 5733.01 of the Revised Code 27379
may carry forward any credit not fully utilized by tax year 2008 27380
and apply it against the tax levied by Chapter 5751. of the 27381
Revised Code to the extent allowed under section 5751.52 of the 27382
Revised Code.27383

        (C) A borrower entitled to a credit under this section may 27384
assign the credit, or a portion thereof, to any of the following:27385

        (1) A related member of that borrower;27386

        (2) The owner or lessee of the eligible research and 27387
development project;27388

        (3) A related member of the owner or lessee of the eligible 27389
research and development project.27390

        A borrower making an assignment under this division shall 27391
provide written notice of the assignment to the tax commissioner 27392
and the director of development, in such form as the tax 27393
commissioner prescribes, before the credit that was assigned is 27394
used. The assignor may not claim the credit to the extent it was 27395
assigned to an assignee. The assignee may claim the credit only to 27396
the extent the assignor has not claimed it.27397

       (D) If any taxpayer is a partner in a partnership or a member 27398
in a limited liability company treated as a partnership for 27399
federal income tax purposes, the taxpayer shall be allowed the 27400
taxpayer's distributive or proportionate share of the credit 27401
available through the partnership or limited liability company.27402

        (E) The aggregate credit against the taxes imposed by 27403
sections 5733.06, 5733.065, 5733.066, and 5747.02 of the Revised 27404
Code that may be claimed under this section and section 5747.331 27405
of the Revised Code by a borrower as a result of qualified 27406
research and development loan payments attributable during a 27407
calendar year to any one loan shall not exceed one hundred fifty 27408
thousand dollars.27409

       Sec. 5733.56. Beginning in(A)(1) For tax year 2005, a 27410
telephone companytaxpayer that provides any telephone service 27411
program to aid the communicatively impaired in accessing the 27412
telephone network under section 4905.79 of the Revised Code is 27413
allowed a nonrefundable credit against the tax imposed by section 27414
5733.06 of the Revised Code. The amount of the credit is the cost 27415
incurred by the companytaxpayer for providing the telephone 27416
service program during its taxable year, excluding any costs 27417
incurred prior to July 1, 2004. If the tax commissioner determines 27418
that the credit claimed under this section by a telephone company 27419
was not correct, the commissioner shall determine the proper 27420
credit.27421

       (2) A telephone companytaxpayer shall claim the credit under 27422
division (A)(1) of this section in the order required by section 27423
5733.98 of the Revised Code. If the credit exceeds the total taxes 27424
due under section 5733.06 of the Revised Code for the tax year, 27425
after allowance for any other credits preceding this credit in the 27426
order set forth in section 5733.98 of the Revised Code, the 27427
commissioner shall credit the excess against taxes due under that27428
section 5733.06 of the Revised Code for succeeding tax years until 27429
the full amount of the credit is granted. Nothing27430

       (B) For each of tax years 2006, 2007, and 2008, a taxpayer 27431
that provides any telephone service program to aid the 27432
communicatively impaired in accessing the telephone network under 27433
section 4905.79 of the Revised Code is allowed a refundable credit 27434
against the tax imposed by section 5733.06 of the Revised Code. 27435
For each tax year, the amount of the credit is the cost incurred 27436
by the taxpayer during that tax year's taxable year for providing 27437
the telephone service program. No cost incurred with respect to 27438
the credit that is allowable for a tax year shall be considered 27439
for purposes of computing the credit allowable for any other tax 27440
year.27441

        (C) If the tax commissioner ascertains that any credit 27442
claimed pursuant to this section by a taxpayer was not correct, 27443
the commissioner shall ascertain the proper credit. No cost 27444
incurred after December 31, 2007, shall be considered for purposes 27445
of computing any credit allowed by this section.27446

        (D) Nothing in this section authorizes a telephone company27447
taxpayer to claim a credit under this section for any costs 27448
incurred forin providing a telephone service program for which it 27449
is either claiming a credit under former section 5727.44 of the 27450
Revised Code or receiving reimbursement for its costs under any 27451
other provision of the Revised Code.27452

       Sec. 5733.98.  (A) To provide a uniform procedure for27453
calculating the amount of tax imposed by section 5733.06 of the27454
Revised Code that is due under this chapter, a taxpayer shall27455
claim any credits to which it is entitled in the following order,27456
except as otherwise provided in section 5733.058 of the Revised27457
Code:27458

       (1) For tax year 2005, the credit for taxes paid by a 27459
qualifying pass-through entity allowed under section 5733.0611 of 27460
the Revised Code;27461

       (2) The credit allowed for financial institutions under27462
section 5733.45 of the Revised Code;27463

       (3) The credit for qualifying affiliated groups under section27464
5733.068 of the Revised Code;27465

       (4) The subsidiary corporation credit under section 5733.06727466
of the Revised Code;27467

       (5) The savings and loan assessment credit under section27468
5733.063 of the Revised Code;27469

       (6) The credit for recycling and litter prevention donations27470
under section 5733.064 of the Revised Code;27471

       (7) The credit for employers that enter into agreements with27472
child day-care centers under section 5733.36 of the Revised Code;27473

       (8) The credit for employers that reimburse employee child 27474
care expenses under section 5733.38 of the Revised Code;27475

       (9) The credit for maintaining railroad active grade crossing27476
warning devices under section 5733.43 of the Revised Code;27477

       (10) The credit for purchases of lights and reflectors under27478
section 5733.44 of the Revised Code;27479

       (11) The job retention credit under division (B) of section27480
5733.0610 of the Revised Code;27481

       (12) The credit for losses on loans made under the Ohio 27482
venture capital program under sections 150.01 to 150.10 of the 27483
Revised Code if the taxpayer elected a nonrefundable credit under 27484
section 150.07 of the Revised Code;27485

       (13) The credit for purchases of new manufacturing machinery27486
and equipment under section 5733.31 or section 5733.311 of the27487
Revised Code;27488

       (14) The second credit for purchases of new manufacturing27489
machinery and equipment under section 5733.33 of the Revised Code;27490

       (15) The job training credit under section 5733.42 of the27491
Revised Code;27492

       (16) The credit for qualified research expenses under section 27493
5733.351 of the Revised Code;27494

       (17) The enterprise zone credit under section 5709.66 of the27495
Revised Code;27496

       (18) The credit for the eligible costs associated with a27497
voluntary action under section 5733.34 of the Revised Code;27498

       (19) The credit for employers that establish on-site child27499
day-care centers under section 5733.37 of the Revised Code;27500

       (20) The ethanol plant investment credit under section27501
5733.46 of the Revised Code;27502

       (21) The credit for purchases of qualifying grape production27503
property under section 5733.32 of the Revised Code;27504

       (22) The export sales credit under section 5733.069 of the27505
Revised Code;27506

       (23) The credit for research and development and technology27507
transfer investors under section 5733.35 of the Revised Code;27508

       (24) The enterprise zone credits under section 5709.65 of the27509
Revised Code;27510

       (25) The credit for using Ohio coal under section 5733.39 of27511
the Revised Code;27512

        (26) The credit for small telephone companies under section 27513
5733.57 of the Revised Code;27514

       (27) The credit for eligible nonrecurring 9-1-1 charges under 27515
section 5733.55 of the Revised Code;27516

       (28) TheFor tax year 2005, the credit for providing programs 27517
to aid the communicatively impaired under division (A) of section 27518
5733.56 of the Revised Code;27519

       (29) The research and development credit under section 27520
5733.352 of the Revised Code;27521

       (30) For tax years 2006 and subsequent tax years, the credit 27522
for taxes paid by a qualifying pass-through entity allowed under 27523
section 5733.0611 of the Revised Code;27524

       (31) The refundable jobs creation credit under division (A)27525
of section 5733.0610 of the Revised Code;27526

       (32) The refundable credit for tax withheld under division27527
(B)(2) of section 5747.062 of the Revised Code;27528

       (33) The credit for losses on loans made to the Ohio venture 27529
capital program under sections 150.01 to 150.10 of the Revised 27530
Code if the taxpayer elected a refundable credit under section 27531
150.07 of the Revised Code;27532

       (34) For tax years 2006, 2007, and 2008, the refundable 27533
credit allowable under division (B) of section 5733.56 of the 27534
Revised Code.27535

       (B) For any credit except the credits enumerated in divisions 27536
(A) (31), (32), and (33), and (34) of this section, the amount of 27537
the credit for a tax year shall not exceed the tax due after 27538
allowing for any other credit that precedes it in the order 27539
required under this section. Any excess amount of a particular 27540
credit may be carried forward if authorized under the section 27541
creating that credit.27542

       Sec. 5735.27.  (A) There is hereby created in the state27543
treasury the gasoline excise tax fund, which shall be distributed27544
in the following manner:27545

       (1) The amount credited pursuant to divisions (B)(2)(a) and 27546
(C)(2)(a) of section 5735.23 of the Revised Code shall be27547
distributed among municipal corporations. The amount paid to each 27548
municipal corporation shall be that proportion of the amount to be 27549
so distributed that the number of motor vehicles registered within 27550
the municipal corporation bears to the total number of motor 27551
vehicles registered within all the municipal corporations of this 27552
state during the preceding motor vehicle registration year. When a 27553
new village is incorporated, the registrar of motor vehicles shall 27554
determine from the applications on file in the bureau of motor 27555
vehicles the number of motor vehicles located within the territory 27556
comprising the village during the entire registration year in 27557
which the municipal corporation was incorporated. The registrar 27558
shall forthwith certify the number of motor vehicles so determined 27559
to the tax commissioner for use in distributing motor vehicle fuel 27560
tax funds to the village until the village is qualified to 27561
participate in the distribution of the funds pursuant to this 27562
division. The number of motor vehicle registrations shall be 27563
determined by the official records of the bureau of motor 27564
vehicles. The amount received by each municipal corporation shall 27565
be used to plan, construct, reconstruct, repave, widen, maintain, 27566
repair, clear, and clean public highways, roads, and streets; to 27567
maintain and repair bridges and viaducts; to purchase, erect, and 27568
maintain street and traffic signs and markers; to pay the costs27569
apportioned to the municipal corporation under section 4907.47 of27570
the Revised Code; to purchase, erect, and maintain traffic lights27571
and signals; to pay the principal, interest, and charges on bonds27572
and other obligations issued pursuant to Chapter 133. of the27573
Revised Code or incurred pursuant to section 5531.09 of the 27574
Revised Code for the purpose of acquiring or constructing roads,27575
highways, bridges, or viaducts or acquiring or making other27576
highway improvements for which the municipal corporation may issue 27577
bonds; and to supplement revenue already available for these27578
purposes.27579

       (2) The amount credited pursuant to division (B) of section 27580
5735.26 of the Revised Code shall be distributed among the 27581
municipal corporations within the state, in the proportion which 27582
the number of motor vehicles registered within each municipal 27583
corporation bears to the total number of motor vehicles registered 27584
within all the municipal corporations of the state during the 27585
preceding calendar year, as shown by the official records of the 27586
bureau of motor vehicles, and shall be expended by each municipal 27587
corporation to plan, construct, reconstruct, repave, widen, 27588
maintain, repair, clear, and clean public highways, roads and 27589
streets; to maintain and repair bridges and viaducts; to purchase, 27590
erect, and maintain street and traffic signs and markers; to 27591
purchase, erect, and maintain traffic lights and signals; to pay 27592
costs apportioned to the municipal corporation under section 27593
4907.47 of the Revised Code; to pay the principal, interest, and 27594
charges on bonds and other obligations issued pursuant to Chapter 27595
133. of the Revised Code or incurred pursuant to section 5531.09 27596
of the Revised Code for the purpose of acquiring or constructing 27597
roads, highways, bridges, or viaducts or acquiring or making other 27598
highway improvements for which the municipal corporation may issue 27599
bonds; and to supplement revenue already available for these 27600
purposes.27601

       (3) The amount credited pursuant to divisions (B)(2)(b) and 27602
(C)(2)(c) of section 5735.23 of the Revised Code shall be paid in 27603
equal proportions to the county treasurer of each county within 27604
the state and shall be used only for the purposes of planning, 27605
maintaining, and repairing the county system of public roads and 27606
highways within the county; the planning, construction, and repair 27607
of walks or paths along county roads in congested areas; the 27608
planning, construction, purchase, lease, and maintenance of27609
suitable buildings for the housing and repair of county road27610
machinery, housing of supplies, and housing of personnel 27611
associated with the machinery and supplies; the payment of costs 27612
apportioned to the county under section 4907.47 of the Revised 27613
Code; the payment of principal, interest, and charges on bonds and 27614
other obligations issued pursuant to Chapter 133. of the Revised 27615
Code or incurred pursuant to section 5531.09 of the Revised Code 27616
for the purpose of acquiring or constructing roads, highways, 27617
bridges, or viaducts or acquiring or making other highway 27618
improvements for which the board of county commissioners may issue 27619
bonds under that chapter; and the purchase, installation, and 27620
maintenance of traffic signal lights.27621

       (4) The amount credited pursuant to division (C) of section 27622
5735.26 of the Revised Code shall be paid in equal proportions to 27623
the county treasurer of each county for the purposes of planning, 27624
maintaining, constructing, widening, and reconstructing the county 27625
system of public roads and highways; paying principal, interest, 27626
and charges on bonds and other obligations issued pursuant to 27627
Chapter 133. of the Revised Code or incurred pursuant to section 27628
5531.09 of the Revised Code for the purpose of acquiring or 27629
constructing roads, highways, bridges, or viaducts or acquiring or 27630
making other highway improvements for which the board of county 27631
commissioners may issue bonds under that chapter; and paying costs 27632
apportioned to the county under section 4907.47 of the Revised 27633
Code.27634

       (5)(a) The amount credited pursuant to division (D) of27635
section 5735.26 and division (C)(2)(b) of section 5735.23 of the27636
Revised Code shall be divided in equal proportions among the27637
townships within the state.27638

       (b) As used in division (A)(5)(b) of this section, the 27639
"formula amount" for any township is the amount that would be 27640
allocated to that township if fifty per cent of the amount 27641
credited to townships pursuant to section 5735.291 of the Revised 27642
Code were allocated among townships in the state proportionate to 27643
the number of lane miles within the boundaries of the respective 27644
townships, as determined annually by the department of 27645
transportation, and the other fifty per cent of the amount 27646
credited pursuant to section 5735.291 of the Revised Code were 27647
allocated among townships in the state proportionate to the number 27648
of motor vehicles registered within the respective townships, as 27649
determined annually by the records of the bureau of motor 27650
vehicles.27651

       Beginning on August 15, 2003, the tax levied by section 27652
5735.29 of the Revised Code shall be partially allocated to 27653
provide funding for townships. Each township shall receive the 27654
greater of the following two calculations:27655

       (i) The total statewide amount credited to townships under 27656
division (A) of section 5735.291 of the Revised Code divided by 27657
the number of townships in the state at the time of the 27658
calculation;27659

       (ii) Seventy per cent of the formula amount for that 27660
township.27661

       (c) The total difference between the amount of money credited 27662
to townships under division (A) of section 5735.291 of the Revised 27663
Code and the total amount of money required to make all the 27664
payments specified in division (A)(5)(b) of this section shall be 27665
deducted, in accordance with division (B) of section 5735.291 of 27666
the Revised Code, from the revenues resulting from the tax levied 27667
pursuant to section 5735.29 of the Revised Code prior to crediting 27668
portions of such revenues to counties, municipal corporations, and 27669
the highway operating fund.27670

       (d) All amounts credited pursuant to divisions (A)(5)(a) and 27671
(b) of this section shall be paid to the county treasurer of each 27672
county for the total amount payable to the townships within each 27673
of the counties. The county treasurer shall pay to each township 27674
within the county its proportional share of the funds, which 27675
shall be expended by each township for the sole purposeonly for 27676
the purposes of planning, constructing, maintaining, widening, and 27677
reconstructing the public roads and highways within the township, 27678
paying principal, interest, and charges on obligations incurred 27679
pursuant to section 5531.09 of the Revised Code, and paying costs 27680
apportioned to the township under section 4907.47 of the Revised 27681
Code.27682

       No part of the funds designated for road and highway purposes27683
shall be used for any purpose except to pay in whole or part the 27684
contract price of any such work done by contract, or to pay the 27685
cost of labor in planning, constructing, widening, and 27686
reconstructing such roads and highways, and the cost of materials 27687
forming a part of the improvement; provided that the funds may be 27688
used for the purchase of road machinery and equipment and for the 27689
planning, construction, and maintenance of suitable buildings for 27690
housing road machinery and equipment, and that all such 27691
improvement of roads shall be under supervision and direction of 27692
the county engineer as provided in section 5575.07 of the Revised 27693
Code. No obligation against the funds shall be incurred unless 27694
plans and specifications for the improvement, approved by the 27695
county engineer, are on file in the office of the township fiscal 27696
officer, and all contracts for material and for work done by 27697
contract shall be approved by the county engineer before being 27698
signed by the board of township trustees. The board of township 27699
trustees of any township may pass a resolution permitting the 27700
board of county commissioners to expend the township's share of 27701
the funds, or any portion of it, for the improvement of the roads 27702
within the township as may be designated in the resolution.27703

       All investment earnings of the fund shall be credited to the 27704
fund.27705

       (B) Amounts credited to the highway operating fund pursuant 27706
to divisions (B)(2)(c) and (C)(2)(d) of section 5735.23 and 27707
division (A) of section 5735.26 of the Revised Code shall be27708
expended in the following manner:27709

       (1) The amount credited pursuant to divisions (B)(2)(c) and 27710
(C)(2)(d) of section 5735.23 of the Revised Code shall be27711
apportioned to and expended by the department of transportation27712
for the purposes of planning, maintaining, repairing, and keeping27713
in passable condition for travel the roads and highways of the27714
state required by law to be maintained by the department; paying27715
the costs apportioned to the state under section 4907.47 of the27716
Revised Code; paying that portion of the construction cost of a27717
highway project which a county, township, or municipal corporation 27718
normally would be required to pay, but which the director of 27719
transportation, pursuant to division (B) of section 5531.08 of the 27720
Revised Code, determines instead will be paid from moneys in the 27721
highway operating fund; and paying the costs of the department of 27722
public safety in administering and enforcing the state law 27723
relating to the registration and operation of motor vehicles.27724

       (2) The amount credited pursuant to division (A) of section 27725
5735.26 of the Revised Code shall be used for paying the state's 27726
share of the cost of planning, constructing, widening,27727
maintaining, and reconstructing the state highways; paying that27728
portion of the construction cost of a highway project which a27729
county, township, or municipal corporation normally would be27730
required to pay, but which the director of transportation,27731
pursuant to division (B) of section 5531.08 of the Revised Code,27732
determines instead will be paid from moneys in the highway27733
operating fund; and also for supplying the state's share of the27734
cost of eliminating railway grade crossings upon such highways and 27735
costs apportioned to the state under section 4907.47 of the27736
Revised Code. The director of transportation may expend portions27737
of such amount upon extensions of state highways within municipal27738
corporations or upon portions of state highways within municipal27739
corporations, as is provided by law.27740

       Sec. 5739.01.  As used in this chapter:27741

       (A) "Person" includes individuals, receivers, assignees,27742
trustees in bankruptcy, estates, firms, partnerships,27743
associations, joint-stock companies, joint ventures, clubs,27744
societies, corporations, the state and its political subdivisions,27745
and combinations of individuals of any form.27746

       (B) "Sale" and "selling" include all of the following27747
transactions for a consideration in any manner, whether absolutely27748
or conditionally, whether for a price or rental, in money or by27749
exchange, and by any means whatsoever:27750

       (1) All transactions by which title or possession, or both,27751
of tangible personal property, is or is to be transferred, or a27752
license to use or consume tangible personal property is or is to27753
be granted;27754

       (2) All transactions by which lodging by a hotel is or is to27755
be furnished to transient guests;27756

       (3) All transactions by which:27757

       (a) An item of tangible personal property is or is to be27758
repaired, except property, the purchase of which would not be27759
subject to the tax imposed by section 5739.02 of the Revised Code;27760

       (b) An item of tangible personal property is or is to be27761
installed, except property, the purchase of which would not be27762
subject to the tax imposed by section 5739.02 of the Revised Code27763
or property that is or is to be incorporated into and will become27764
a part of a production, transmission, transportation, or27765
distribution system for the delivery of a public utility service;27766

       (c) The service of washing, cleaning, waxing, polishing, or27767
painting a motor vehicle is or is to be furnished;27768

       (d) Until August 1, 2003, industrial laundry cleaning 27769
services are or are to be provided and, on and after August 1, 27770
2003, laundry and dry cleaning services are or are to be provided;27771

       (e) Automatic data processing, computer services, or27772
electronic information services are or are to be provided for use27773
in business when the true object of the transaction is the receipt27774
by the consumer of automatic data processing, computer services,27775
or electronic information services rather than the receipt of27776
personal or professional services to which automatic data27777
processing, computer services, or electronic information services27778
are incidental or supplemental. Notwithstanding any other27779
provision of this chapter, such transactions that occur between27780
members of an affiliated group are not sales. An "affiliated 27781
group" means two or more persons related in such a way that one 27782
person owns or controls the business operation of another member 27783
of the group. In the case of corporations with stock, one 27784
corporation owns or controls another if it owns more than fifty 27785
per cent of the other corporation's common stock with voting 27786
rights.27787

       (f) Telecommunications service, including prepaid calling 27788
service, prepaid wireless calling service, or ancillary service, 27789
is or is to be provided, but not including coin-operated telephone 27790
service;27791

       (g) Landscaping and lawn care service is or is to be27792
provided;27793

       (h) Private investigation and security service is or is to be 27794
provided;27795

       (i) Information services or tangible personal property is27796
provided or ordered by means of a nine hundred telephone call;27797

       (j) Building maintenance and janitorial service is or is to27798
be provided;27799

       (k) Employment service is or is to be provided;27800

       (l) Employment placement service is or is to be provided;27801

       (m) Exterminating service is or is to be provided;27802

       (n) Physical fitness facility service is or is to be27803
provided;27804

       (o) Recreation and sports club service is or is to be27805
provided.27806

       (p) On and after August 1, 2003, satellite broadcasting 27807
service is or is to be provided;27808

       (q) On and after August 1, 2003, personal care service is or 27809
is to be provided to an individual. As used in this division, 27810
"personal care service" includes skin care, the application of 27811
cosmetics, manicuring, pedicuring, hair removal, tattooing, body 27812
piercing, tanning, massage, and other similar services. "Personal 27813
care service" does not include a service provided by or on the 27814
order of a licensed physician or licensed chiropractor, or the 27815
cutting, coloring, or styling of an individual's hair.27816

       (r) On and after August 1, 2003, the transportation of 27817
persons by motor vehicle or aircraft is or is to be provided, when 27818
the transportation is entirely within this state, except for 27819
transportation provided by an ambulance service, by a transit bus, 27820
as defined in section 5735.01 of the Revised Code, and 27821
transportation provided by a citizen of the United States holding 27822
a certificate of public convenience and necessity issued under 49 27823
U.S.C. 41102;27824

       (s) On and after August 1, 2003, motor vehicle towing service 27825
is or is to be provided. As used in this division, "motor vehicle 27826
towing service" means the towing or conveyance of a wrecked, 27827
disabled, or illegally parked motor vehicle.27828

        (t) On and after August 1, 2003, snow removal service is or 27829
is to be provided. As used in this division, "snow removal 27830
service" means the removal of snow by any mechanized means, but 27831
does not include the providing of such service by a person that 27832
has less than five thousand dollars in sales of such service 27833
during the calendar year.27834

       (4) All transactions by which printed, imprinted,27835
overprinted, lithographic, multilithic, blueprinted, photostatic,27836
or other productions or reproductions of written or graphic matter27837
are or are to be furnished or transferred;27838

       (5) The production or fabrication of tangible personal27839
property for a consideration for consumers who furnish either27840
directly or indirectly the materials used in the production of27841
fabrication work; and include the furnishing, preparing, or27842
serving for a consideration of any tangible personal property27843
consumed on the premises of the person furnishing, preparing, or27844
serving such tangible personal property. Except as provided in27845
section 5739.03 of the Revised Code, a construction contract27846
pursuant to which tangible personal property is or is to be27847
incorporated into a structure or improvement on and becoming a27848
part of real property is not a sale of such tangible personal27849
property. The construction contractor is the consumer of such27850
tangible personal property, provided that the sale and27851
installation of carpeting, the sale and installation of27852
agricultural land tile, the sale and erection or installation of27853
portable grain bins, or the provision of landscaping and lawn care27854
service and the transfer of property as part of such service is27855
never a construction contract.27856

       As used in division (B)(5) of this section:27857

       (a) "Agricultural land tile" means fired clay or concrete27858
tile, or flexible or rigid perforated plastic pipe or tubing,27859
incorporated or to be incorporated into a subsurface drainage27860
system appurtenant to land used or to be used directly in27861
production by farming, agriculture, horticulture, or floriculture.27862
The term does not include such materials when they are or are to27863
be incorporated into a drainage system appurtenant to a building27864
or structure even if the building or structure is used or to be27865
used in such production.27866

       (b) "Portable grain bin" means a structure that is used or to 27867
be used by a person engaged in farming or agriculture to shelter 27868
the person's grain and that is designed to be disassembled without 27869
significant damage to its component parts.27870

       (6) All transactions in which all of the shares of stock of a 27871
closely held corporation are transferred, if the corporation is27872
not engaging in business and its entire assets consist of boats,27873
planes, motor vehicles, or other tangible personal property27874
operated primarily for the use and enjoyment of the shareholders;27875

       (7) All transactions in which a warranty, maintenance or27876
service contract, or similar agreement by which the vendor of the27877
warranty, contract, or agreement agrees to repair or maintain the27878
tangible personal property of the consumer is or is to be27879
provided;27880

       (8) The transfer of copyrighted motion picture films used 27881
solely for advertising purposes, except that the transfer of such 27882
films for exhibition purposes is not a sale.27883

       (9) On and after August 1, 2003, all transactions by which 27884
tangible personal property is or is to be stored, except such 27885
property that the consumer of the storage holds for sale in the 27886
regular course of business.27887

       Except as provided in this section, "sale" and "selling" do 27888
not include transfers of interest in leased property where the 27889
original lessee and the terms of the original lease agreement 27890
remain unchanged, or professional, insurance, or personal service 27891
transactions that involve the transfer of tangible personal 27892
property as an inconsequential element, for which no separate 27893
charges are made.27894

       (C) "Vendor" means the person providing the service or by27895
whom the transfer effected or license given by a sale is or is to27896
be made or given and, for sales described in division (B)(3)(i) of27897
this section, the telecommunications service vendor that provides27898
the nine hundred telephone service; if two or more persons are27899
engaged in business at the same place of business under a single27900
trade name in which all collections on account of sales by each27901
are made, such persons shall constitute a single vendor.27902

       Physicians, dentists, hospitals, and veterinarians who are27903
engaged in selling tangible personal property as received from27904
others, such as eyeglasses, mouthwashes, dentifrices, or similar27905
articles, are vendors. Veterinarians who are engaged in27906
transferring to others for a consideration drugs, the dispensing27907
of which does not require an order of a licensed veterinarian or27908
physician under federal law, are vendors.27909

       (D)(1) "Consumer" means the person for whom the service is27910
provided, to whom the transfer effected or license given by a sale27911
is or is to be made or given, to whom the service described in27912
division (B)(3)(f) or (i) of this section is charged, or to whom27913
the admission is granted.27914

       (2) Physicians, dentists, hospitals, and blood banks operated 27915
by nonprofit institutions and persons licensed to practice 27916
veterinary medicine, surgery, and dentistry are consumers of all 27917
tangible personal property and services purchased by them in 27918
connection with the practice of medicine, dentistry, the rendition 27919
of hospital or blood bank service, or the practice of veterinary 27920
medicine, surgery, and dentistry. In addition to being consumers 27921
of drugs administered by them or by their assistants according to 27922
their direction, veterinarians also are consumers of drugs that 27923
under federal law may be dispensed only by or upon the order of a 27924
licensed veterinarian or physician, when transferred by them to 27925
others for a consideration to provide treatment to animals as 27926
directed by the veterinarian.27927

       (3) A person who performs a facility management, or similar27928
service contract for a contractee is a consumer of all tangible27929
personal property and services purchased for use in connection27930
with the performance of such contract, regardless of whether title27931
to any such property vests in the contractee. The purchase of such 27932
property and services is not subject to the exception for resale 27933
under division (E)(1) of this section.27934

       (4)(a) In the case of a person who purchases printed matter27935
for the purpose of distributing it or having it distributed to the27936
public or to a designated segment of the public, free of charge,27937
that person is the consumer of that printed matter, and the27938
purchase of that printed matter for that purpose is a sale.27939

       (b) In the case of a person who produces, rather than27940
purchases, printed matter for the purpose of distributing it or27941
having it distributed to the public or to a designated segment of27942
the public, free of charge, that person is the consumer of all27943
tangible personal property and services purchased for use or27944
consumption in the production of that printed matter. That person27945
is not entitled to claim exemption under division (B)(42)(f) of 27946
section 5739.02 of the Revised Code for any material incorporated 27947
into the printed matter or any equipment, supplies, or services 27948
primarily used to produce the printed matter.27949

       (c) The distribution of printed matter to the public or to a27950
designated segment of the public, free of charge, is not a sale to27951
the members of the public to whom the printed matter is27952
distributed or to any persons who purchase space in the printed27953
matter for advertising or other purposes.27954

       (5) A person who makes sales of any of the services listed in27955
division (B)(3) of this section is the consumer of any tangible27956
personal property used in performing the service. The purchase of27957
that property is not subject to the resale exception under27958
division (E)(1) of this section.27959

       (6) A person who engages in highway transportation for hire 27960
is the consumer of all packaging materials purchased by that 27961
person and used in performing the service, except for packaging 27962
materials sold by such person in a transaction separate from the 27963
service.27964

       (E) "Retail sale" and "sales at retail" include all sales,27965
except those in which the purpose of the consumer is to resell the 27966
thing transferred or benefit of the service provided, by a person 27967
engaging in business, in the form in which the same is, or is to 27968
be, received by the person.27969

       (F) "Business" includes any activity engaged in by any person 27970
with the object of gain, benefit, or advantage, either direct or 27971
indirect. "Business" does not include the activity of a person in 27972
managing and investing the person's own funds.27973

       (G) "Engaging in business" means commencing, conducting, or27974
continuing in business, and liquidating a business when the27975
liquidator thereof holds itself out to the public as conducting27976
such business. Making a casual sale is not engaging in business.27977

       (H)(1)(a) "Price," except as provided in divisions (H)(2) and27978
(3) of this section, means the total amount of consideration, 27979
including cash, credit, property, and services, for which tangible 27980
personal property or services are sold, leased, or rented, valued 27981
in money, whether received in money or otherwise, without any 27982
deduction for any of the following:27983

       (i) The vendor's cost of the property sold;27984

       (ii) The cost of materials used, labor or service costs, 27985
interest, losses, all costs of transportation to the vendor, all 27986
taxes imposed on the vendor, including the tax imposed under 27987
Chapter 5751. of the Revised Code, and any other expense of the 27988
vendor;27989

       (iii) Charges by the vendor for any services necessary to 27990
complete the sale;27991

       (iv) On and after August 1, 2003, delivery charges. As used 27992
in this division, "delivery charges" means charges by the vendor 27993
for preparation and delivery to a location designated by the 27994
consumer of tangible personal property or a service, including 27995
transportation, shipping, postage, handling, crating, and packing.27996

       (v) Installation charges;27997

       (vi) Credit for any trade-in.27998

       (b) "Price" includes consideration received by the vendor 27999
from a third party, if the vendor actually receives the 28000
consideration from a party other than the consumer, and the 28001
consideration is directly related to a price reduction or discount 28002
on the sale; the vendor has an obligation to pass the price 28003
reduction or discount through to the consumer; the amount of the 28004
consideration attributable to the sale is fixed and determinable 28005
by the vendor at the time of the sale of the item to the consumer; 28006
and one of the following criteria is met:28007

       (i) The consumer presents a coupon, certificate, or other 28008
document to the vendor to claim a price reduction or discount 28009
where the coupon, certificate, or document is authorized, 28010
distributed, or granted by a third party with the understanding 28011
that the third party will reimburse any vendor to whom the coupon, 28012
certificate, or document is presented;28013

       (ii) The consumer identifies the consumer's self to the 28014
seller as a member of a group or organization entitled to a price 28015
reduction or discount. A preferred customer card that is available 28016
to any patron does not constitute membership in such a group or 28017
organization.28018

       (iii) The price reduction or discount is identified as a 28019
third party price reduction or discount on the invoice received by 28020
the consumer, or on a coupon, certificate, or other document 28021
presented by the consumer.28022

       (c) "Price" does not include any of the following:28023

       (i) Discounts, including cash, term, or coupons that are not 28024
reimbursed by a third party that are allowed by a vendor and taken 28025
by a consumer on a sale;28026

       (ii) Interest, financing, and carrying charges from credit 28027
extended on the sale of tangible personal property or services, if 28028
the amount is separately stated on the invoice, bill of sale, or 28029
similar document given to the purchaser;28030

       (iii) Any taxes legally imposed directly on the consumer that 28031
are separately stated on the invoice, bill of sale, or similar 28032
document given to the consumer. For the purpose of this division, 28033
the tax imposed under Chapter 5751. of the Revised Code is not a 28034
tax directly on the consumer, even if the tax or a portion thereof 28035
is separately stated.28036

       (iv) Notwithstanding divisions (H)(1)(b)(i) to (iii) of this 28037
section, any discount allowed by an automobile manufacturer to its 28038
employee, or to the employee of a supplier, on the purchase of a 28039
new motor vehicle from a new motor vehicle dealer in this state.28040

       (2) In the case of a sale of any new motor vehicle by a new28041
motor vehicle dealer, as defined in section 4517.01 of the Revised28042
Code, in which another motor vehicle is accepted by the dealer as28043
part of the consideration received, "price" has the same meaning28044
as in division (H)(1) of this section, reduced by the credit28045
afforded the consumer by the dealer for the motor vehicle received28046
in trade.28047

       (3) In the case of a sale of any watercraft or outboard motor 28048
by a watercraft dealer licensed in accordance with section28049
1547.543 of the Revised Code, in which another watercraft,28050
watercraft and trailer, or outboard motor is accepted by the28051
dealer as part of the consideration received, "price" has the same28052
meaning as in division (H)(1) of this section, reduced by the28053
credit afforded the consumer by the dealer for the watercraft,28054
watercraft and trailer, or outboard motor received in trade. As 28055
used in this division, "watercraft" includes an outdrive unit 28056
attached to the watercraft.28057

       (I) "Receipts" means the total amount of the prices of the28058
sales of vendors, provided that cash discounts allowed and taken28059
on sales at the time they are consummated are not included, minus28060
any amount deducted as a bad debt pursuant to section 5739.121 of28061
the Revised Code. "Receipts" does not include the sale price of28062
property returned or services rejected by consumers when the full28063
sale price and tax are refunded either in cash or by credit.28064

       (J) "Place of business" means any location at which a person28065
engages in business.28066

       (K) "Premises" includes any real property or portion thereof28067
upon which any person engages in selling tangible personal28068
property at retail or making retail sales and also includes any28069
real property or portion thereof designated for, or devoted to,28070
use in conjunction with the business engaged in by such person.28071

       (L) "Casual sale" means a sale of an item of tangible28072
personal property that was obtained by the person making the sale, 28073
through purchase or otherwise, for the person's own use and was 28074
previously subject to any state's taxing jurisdiction on its sale 28075
or use, and includes such items acquired for the seller's use that 28076
are sold by an auctioneer employed directly by the person for such 28077
purpose, provided the location of such sales is not the28078
auctioneer's permanent place of business. As used in this28079
division, "permanent place of business" includes any location28080
where such auctioneer has conducted more than two auctions during28081
the year.28082

       (M) "Hotel" means every establishment kept, used, maintained, 28083
advertised, or held out to the public to be a place where sleeping 28084
accommodations are offered to guests, in which five or more rooms 28085
are used for the accommodation of such guests, whether the rooms28086
are in one or several structures.28087

       (N) "Transient guests" means persons occupying a room or28088
rooms for sleeping accommodations for less than thirty consecutive28089
days.28090

       (O) "Making retail sales" means the effecting of transactions 28091
wherein one party is obligated to pay the price and the other 28092
party is obligated to provide a service or to transfer title to or 28093
possession of the item sold. "Making retail sales" does not 28094
include the preliminary acts of promoting or soliciting the retail 28095
sales, other than the distribution of printed matter which 28096
displays or describes and prices the item offered for sale, nor 28097
does it include delivery of a predetermined quantity of tangible 28098
personal property or transportation of property or personnel to or 28099
from a place where a service is performed, regardless of whether 28100
the vendor is a delivery vendor.28101

       (P) "Used directly in the rendition of a public utility28102
service" means that property that is to be incorporated into and28103
will become a part of the consumer's production, transmission,28104
transportation, or distribution system and that retains its28105
classification as tangible personal property after such28106
incorporation; fuel or power used in the production, transmission,28107
transportation, or distribution system; and tangible personal28108
property used in the repair and maintenance of the production,28109
transmission, transportation, or distribution system, including28110
only such motor vehicles as are specially designed and equipped28111
for such use. Tangible personal property and services used28112
primarily in providing highway transportation for hire are not28113
used directly in the rendition of a public utility service.28114

       (Q) "Refining" means removing or separating a desirable28115
product from raw or contaminated materials by distillation or28116
physical, mechanical, or chemical processes.28117

       (R) "Assembly" and "assembling" mean attaching or fitting28118
together parts to form a product, but do not include packaging a28119
product.28120

       (S) "Manufacturing operation" means a process in which28121
materials are changed, converted, or transformed into a different28122
state or form from which they previously existed and includes28123
refining materials, assembling parts, and preparing raw materials28124
and parts by mixing, measuring, blending, or otherwise committing28125
such materials or parts to the manufacturing process.28126
"Manufacturing operation" does not include packaging.28127

       (T) "Fiscal officer" means, with respect to a regional28128
transit authority, the secretary-treasurer thereof, and with28129
respect to a county that is a transit authority, the fiscal28130
officer of the county transit board if one is appointed pursuant28131
to section 306.03 of the Revised Code or the county auditor if the28132
board of county commissioners operates the county transit system.28133

       (U) "Transit authority" means a regional transit authority28134
created pursuant to section 306.31 of the Revised Code or a county28135
in which a county transit system is created pursuant to section28136
306.01 of the Revised Code. For the purposes of this chapter, a28137
transit authority must extend to at least the entire area of a28138
single county. A transit authority that includes territory in more 28139
than one county must include all the area of the most populous 28140
county that is a part of such transit authority. County population 28141
shall be measured by the most recent census taken by the United 28142
States census bureau.28143

       (V) "Legislative authority" means, with respect to a regional 28144
transit authority, the board of trustees thereof, and with respect 28145
to a county that is a transit authority, the board of county 28146
commissioners.28147

       (W) "Territory of the transit authority" means all of the28148
area included within the territorial boundaries of a transit28149
authority as they from time to time exist. Such territorial28150
boundaries must at all times include all the area of a single28151
county or all the area of the most populous county that is a part28152
of such transit authority. County population shall be measured by28153
the most recent census taken by the United States census bureau.28154

       (X) "Providing a service" means providing or furnishing28155
anything described in division (B)(3) of this section for28156
consideration.28157

       (Y)(1)(a) "Automatic data processing" means processing of28158
others' data, including keypunching or similar data entry services28159
together with verification thereof, or providing access to28160
computer equipment for the purpose of processing data.28161

       (b) "Computer services" means providing services consisting28162
of specifying computer hardware configurations and evaluating28163
technical processing characteristics, computer programming, and28164
training of computer programmers and operators, provided in28165
conjunction with and to support the sale, lease, or operation of28166
taxable computer equipment or systems.28167

       (c) "Electronic information services" means providing access28168
to computer equipment by means of telecommunications equipment for28169
the purpose of either of the following:28170

       (i) Examining or acquiring data stored in or accessible to28171
the computer equipment;28172

       (ii) Placing data into the computer equipment to be retrieved 28173
by designated recipients with access to the computer equipment.28174

       (d) "Automatic data processing, computer services, or28175
electronic information services" shall not include personal or28176
professional services.28177

       (2) As used in divisions (B)(3)(e) and (Y)(1) of this28178
section, "personal and professional services" means all services28179
other than automatic data processing, computer services, or28180
electronic information services, including but not limited to:28181

       (a) Accounting and legal services such as advice on tax28182
matters, asset management, budgetary matters, quality control,28183
information security, and auditing and any other situation where28184
the service provider receives data or information and studies,28185
alters, analyzes, interprets, or adjusts such material;28186

       (b) Analyzing business policies and procedures;28187

       (c) Identifying management information needs;28188

       (d) Feasibility studies, including economic and technical28189
analysis of existing or potential computer hardware or software28190
needs and alternatives;28191

       (e) Designing policies, procedures, and custom software for28192
collecting business information, and determining how data should28193
be summarized, sequenced, formatted, processed, controlled, and28194
reported so that it will be meaningful to management;28195

       (f) Developing policies and procedures that document how28196
business events and transactions are to be authorized, executed,28197
and controlled;28198

       (g) Testing of business procedures;28199

       (h) Training personnel in business procedure applications;28200

       (i) Providing credit information to users of such information 28201
by a consumer reporting agency, as defined in the "Fair Credit 28202
Reporting Act," 84 Stat. 1114, 1129 (1970), 15 U.S.C. 1681a(f), or 28203
as hereafter amended, including but not limited to gathering, 28204
organizing, analyzing, recording, and furnishing such information 28205
by any oral, written, graphic, or electronic medium;28206

       (j) Providing debt collection services by any oral, written,28207
graphic, or electronic means.28208

       The services listed in divisions (Y)(2)(a) to (j) of this28209
section are not automatic data processing or computer services.28210

       (Z) "Highway transportation for hire" means the28211
transportation of personal property belonging to others for28212
consideration by any of the following:28213

       (1) The holder of a permit or certificate issued by this28214
state or the United States authorizing the holder to engage in28215
transportation of personal property belonging to others for28216
consideration over or on highways, roadways, streets, or any28217
similar public thoroughfare;28218

       (2) A person who engages in the transportation of personal28219
property belonging to others for consideration over or on28220
highways, roadways, streets, or any similar public thoroughfare28221
but who could not have engaged in such transportation on December28222
11, 1985, unless the person was the holder of a permit or28223
certificate of the types described in division (Z)(1) of this28224
section;28225

       (3) A person who leases a motor vehicle to and operates it28226
for a person described by division (Z)(1) or (2) of this section.28227

       (AA)(1) "Telecommunications service" means the electronic 28228
transmission, conveyance, or routing of voice, data, audio, video, 28229
or any other information or signals to a point, or between or 28230
among points. "Telecommunications service" includes such 28231
transmission, conveyance, or routing in which computer processing 28232
applications are used to act on the form, code, or protocol of the 28233
content for purposes of transmission, conveyance, or routing 28234
without regard to whether the service is referred to as voice-over 28235
internet protocol service or is classified by the federal 28236
communications commission as enhanced or value-added. 28237
"Telecommunications service" does not include any of the 28238
following:28239

        (a) Data processing and information services that allow data 28240
to be generated, acquired, stored, processed, or retrieved and 28241
delivered by an electronic transmission to a consumer where the 28242
consumer's primary purpose for the underlying transaction is the 28243
processed data or information;28244

        (b) Installation or maintenance of wiring or equipment on a 28245
customer's premises;28246

        (c) Tangible personal property;28247

       (d) Advertising, including directory advertising;28248

        (e) Billing and collection services provided to third 28249
parties;28250

        (f) Internet access service;28251

        (g) Radio and television audio and video programming 28252
services, regardless of the medium, including the furnishing of 28253
transmission, conveyance, and routing of such services by the 28254
programming service provider. Radio and television audio and video 28255
programming services include, but are not limited to, cable 28256
service, as defined in 47 U.S.C. 522(6), and audio and video 28257
programming services delivered by commercial mobile radio service 28258
providers, as defined in 47 C.F.R. 20.3;28259

        (h) Ancillary service;28260

        (i) Digital products delivered electronically, including 28261
software, music, video, reading materials, or ring tones.28262

        (2) "Ancillary service" means a service that is associated 28263
with or incidental to the provision of telecommunications service, 28264
including conference bridging service, detailed telecommunications 28265
billing service, directory assistance, vertical service, and voice 28266
mail service. As used in this division:28267

        (a) "Conference bridging service" means an ancillary service 28268
that links two or more participants of an audio or video 28269
conference call, including providing a telephone number. 28270
"Conference bridging service" does not include telecommunications 28271
services used to reach the conference bridge.28272

        (b) "Detailed telecommunications billing service" means an 28273
ancillary service of separately stating information pertaining to 28274
individual calls on a customer's billing statement.28275

        (c) "Directory assistance" means an ancillary service of 28276
providing telephone number or address information.28277

        (d) "Vertical service" means an ancillary service that is 28278
offered in connection with one or more telecommunications 28279
services, which offers advanced calling features that allow 28280
customers to identify callers and manage multiple calls and call 28281
connections, including conference bridging service.28282

        (e) "Voice mail service" means an ancillary service that 28283
enables the customer to store, send, or receive recorded messages. 28284
"Voice mail service" does not include any vertical services that 28285
the customer may be required to have in order to utilize the voice 28286
mail service.28287

        (3) "900 service" means an inbound toll telecommunications 28288
service purchased by a subscriber that allows the subscriber's 28289
customers to call in to the subscriber's prerecorded announcement 28290
or live service, and which is typically marketed under the name 28291
"900" service and any subsequent numbers designated by the federal 28292
communications commission. "900 service" does not include the 28293
charge for collection services provided by the seller of the 28294
telecommunications service to the subscriber, or services or 28295
products sold by the subscriber to the subscriber's customer.28296

        (4) "Prepaid calling service" means the right to access 28297
exclusively telecommunications services, which must be paid for in 28298
advance and which enables the origination of calls using an access 28299
number or authorization code, whether manually or electronically 28300
dialed, and that is sold in predetermined units of dollars of 28301
which the number declines with use in a known amount.28302

        (5) "Prepaid wireless calling service" means a 28303
telecommunications service that provides the right to utilize 28304
mobile telecommunications service as well as other 28305
non-telecommunications services, including the download of digital 28306
products delivered electronically, and content and ancillary 28307
services, that must be paid for in advance and that is sold in 28308
predetermined units of dollars of which the number declines with 28309
use in a known amount.28310

        (6) "Value-added non-voice data service" means a 28311
telecommunications service in which computer processing 28312
applications are used to act on the form, content, code, or 28313
protocol of the information or data primarily for a purpose other 28314
than transmission, conveyance, or routing.28315

        (7) "Coin-operated telephone service" means a 28316
telecommunications service paid for by inserting money into a 28317
telephone accepting direct deposits of money to operate.28318

        (8) "Customer" has the same meaning as in section 5739.034 of 28319
the Revised Code.28320

       (BB) "Laundry and dry cleaning services" means removing soil 28321
or dirt from towels, linens, articles of clothing, or other fabric 28322
items that belong to others and supplying towels, linens, articles 28323
of clothing, or other fabric items. "Laundry and dry cleaning 28324
services" does not include the provision of self-service 28325
facilities for use by consumers to remove soil or dirt from 28326
towels, linens, articles of clothing, or other fabric items.28327

       (CC) "Magazines distributed as controlled circulation28328
publications" means magazines containing at least twenty-four28329
pages, at least twenty-five per cent editorial content, issued at28330
regular intervals four or more times a year, and circulated28331
without charge to the recipient, provided that such magazines are28332
not owned or controlled by individuals or business concerns which28333
conduct such publications as an auxiliary to, and essentially for28334
the advancement of the main business or calling of, those who own28335
or control them.28336

       (DD) "Landscaping and lawn care service" means the services28337
of planting, seeding, sodding, removing, cutting, trimming,28338
pruning, mulching, aerating, applying chemicals, watering,28339
fertilizing, and providing similar services to establish, promote,28340
or control the growth of trees, shrubs, flowers, grass, ground28341
cover, and other flora, or otherwise maintaining a lawn or28342
landscape grown or maintained by the owner for ornamentation or28343
other nonagricultural purpose. However, "landscaping and lawn care 28344
service" does not include the providing of such services by a28345
person who has less than five thousand dollars in sales of such28346
services during the calendar year.28347

       (EE) "Private investigation and security service" means the28348
performance of any activity for which the provider of such service28349
is required to be licensed pursuant to Chapter 4749. of the28350
Revised Code, or would be required to be so licensed in performing28351
such services in this state, and also includes the services of28352
conducting polygraph examinations and of monitoring or overseeing28353
the activities on or in, or the condition of, the consumer's home,28354
business, or other facility by means of electronic or similar28355
monitoring devices. "Private investigation and security service"28356
does not include special duty services provided by off-duty police28357
officers, deputy sheriffs, and other peace officers regularly28358
employed by the state or a political subdivision.28359

       (FF) "Information services" means providing conversation,28360
giving consultation or advice, playing or making a voice or other28361
recording, making or keeping a record of the number of callers,28362
and any other service provided to a consumer by means of a nine28363
hundred telephone call, except when the nine hundred telephone28364
call is the means by which the consumer makes a contribution to a28365
recognized charity.28366

       (GG) "Research and development" means designing, creating, or 28367
formulating new or enhanced products, equipment, or manufacturing 28368
processes, and also means conducting scientific or technological 28369
inquiry and experimentation in the physical sciences with the goal 28370
of increasing scientific knowledge which may reveal the bases for 28371
new or enhanced products, equipment, or manufacturing processes.28372

       (HH) "Qualified research and development equipment" means28373
capitalized tangible personal property, and leased personal28374
property that would be capitalized if purchased, used by a person28375
primarily to perform research and development. Tangible personal28376
property primarily used in testing, as defined in division (A)(4)28377
of section 5739.011 of the Revised Code, or used for recording or28378
storing test results, is not qualified research and development28379
equipment unless such property is primarily used by the consumer28380
in testing the product, equipment, or manufacturing process being28381
created, designed, or formulated by the consumer in the research28382
and development activity or in recording or storing such test28383
results.28384

       (II) "Building maintenance and janitorial service" means28385
cleaning the interior or exterior of a building and any tangible28386
personal property located therein or thereon, including any28387
services incidental to such cleaning for which no separate charge28388
is made. However, "building maintenance and janitorial service"28389
does not include the providing of such service by a person who has28390
less than five thousand dollars in sales of such service during28391
the calendar year.28392

       (JJ) "Employment service" means providing or supplying28393
personnel, on a temporary or long-term basis, to perform work or28394
labor primarily under the direct supervision or control of 28395
another, when the personnel so supplied receive their wages, 28396
salary, or other compensation from the provider of the service. 28397
"Employment service" does not include:28398

       (1) Acting as a contractor or subcontractor, where the28399
personnel performing the work are not under the direct control of28400
the purchaser.28401

       (2) Medical and health care services.28402

       (3) Supplying personnel to a purchaser pursuant to a contract 28403
of at least one year between the service provider and the28404
purchaser that specifies that each employee covered under the28405
contract is assigned to the purchaser on a permanent basis.28406

       (4) Transactions between members of an affiliated group, as28407
defined in division (B)(3)(e) of this section.28408

       (5)(a) Qualified information technology services. As used in 28409
this division, "qualified information technology services" means 28410
either of the following services that are provided by a vendor, an 28411
affiliated group of vendors, or a subcontractor of a vendor to a 28412
consumer or an affiliated group of consumers, if the services are 28413
rendered by at least twenty-five employees who cumulatively work 28414
at least six thousand hours within a calendar quarter at one or 28415
more locations of a consumer or an affiliated group of consumers:28416

       (i) Feasibility studies, including economic and technical 28417
analysis of existing or potential computer hardware or software 28418
needs and alternatives; or28419

       (ii) Designing policies, procedures, and custom software for 28420
collecting business information, and determining how data should 28421
be summarized, sequenced, formatted, processed, controlled, and 28422
reported so that it will be meaningful to management.28423

       (b) As used in division (JJ)(5)(a) of this section, 28424
"affiliated group" has the same meaning as in division (B)(3)(e) 28425
of this section.28426

       (KK) "Employment placement service" means locating or finding 28427
employment for a person or finding or locating an employee to fill 28428
an available position.28429

       (LL) "Exterminating service" means eradicating or attempting28430
to eradicate vermin infestations from a building or structure, or28431
the area surrounding a building or structure, and includes28432
activities to inspect, detect, or prevent vermin infestation of a28433
building or structure.28434

       (MM) "Physical fitness facility service" means all28435
transactions by which a membership is granted, maintained, or28436
renewed, including initiation fees, membership dues, renewal fees,28437
monthly minimum fees, and other similar fees and dues, by a28438
physical fitness facility such as an athletic club, health spa, or28439
gymnasium, which entitles the member to use the facility for28440
physical exercise.28441

       (NN) "Recreation and sports club service" means all28442
transactions by which a membership is granted, maintained, or28443
renewed, including initiation fees, membership dues, renewal fees,28444
monthly minimum fees, and other similar fees and dues, by a28445
recreation and sports club, which entitles the member to use the28446
facilities of the organization. "Recreation and sports club" means 28447
an organization that has ownership of, or controls or leases on a 28448
continuing, long-term basis, the facilities used by its members 28449
and includes an aviation club, gun or shooting club, yacht club, 28450
card club, swimming club, tennis club, golf club, country club, 28451
riding club, amateur sports club, or similar organization.28452

       (OO) "Livestock" means farm animals commonly raised for food28453
or food production, and includes but is not limited to cattle,28454
sheep, goats, swine, and poultry. "Livestock" does not include28455
invertebrates, fish, amphibians, reptiles, horses, domestic pets,28456
animals for use in laboratories or for exhibition, or other28457
animals not commonly raised for food or food production.28458

       (PP) "Livestock structure" means a building or structure used 28459
exclusively for the housing, raising, feeding, or sheltering of 28460
livestock, and includes feed storage or handling structures and28461
structures for livestock waste handling.28462

       (QQ) "Horticulture" means the growing, cultivation, and28463
production of flowers, fruits, herbs, vegetables, sod, mushrooms,28464
and nursery stock. As used in this division, "nursery stock" has28465
the same meaning as in section 927.51 of the Revised Code.28466

       (RR) "Horticulture structure" means a building or structure28467
used exclusively for the commercial growing, raising, or28468
overwintering of horticultural products, and includes the area28469
used for stocking, storing, and packing horticultural products28470
when done in conjunction with the production of those products.28471

       (SS) "Newspaper" means an unbound publication bearing a title 28472
or name that is regularly published, at least as frequently as 28473
biweekly, and distributed from a fixed place of business to the28474
public in a specific geographic area, and that contains a28475
substantial amount of news matter of international, national, or28476
local events of interest to the general public.28477

       (TT) "Professional racing team" means a person that employs28478
at least twenty full-time employees for the purpose of conducting28479
a motor vehicle racing business for profit. The person must28480
conduct the business with the purpose of racing one or more motor28481
racing vehicles in at least ten competitive professional racing28482
events each year that comprise all or part of a motor racing28483
series sanctioned by one or more motor racing sanctioning28484
organizations. A "motor racing vehicle" means a vehicle for which28485
the chassis, engine, and parts are designed exclusively for motor28486
racing, and does not include a stock or production model vehicle28487
that may be modified for use in racing. For the purposes of this28488
division:28489

       (1) A "competitive professional racing event" is a motor28490
vehicle racing event sanctioned by one or more motor racing28491
sanctioning organizations, at which aggregate cash prizes in28492
excess of eight hundred thousand dollars are awarded to the28493
competitors.28494

       (2) "Full-time employee" means an individual who is employed28495
for consideration for thirty-five or more hours a week, or who28496
renders any other standard of service generally accepted by custom28497
or specified by contract as full-time employment.28498

        (UU)(1) "Lease" or "rental" means any transfer of the28499
possession or control of tangible personal property for a fixed or 28500
indefinite term, for consideration. "Lease" or "rental" includes 28501
future options to purchase or extend, and agreements described in 28502
26 U.S.C. 7701(h)(1) covering motor vehicles and trailers where 28503
the amount of consideration may be increased or decreased by 28504
reference to the amount realized upon the sale or disposition of 28505
the property. "Lease" or "rental" does not include:28506

       (a) A transfer of possession or control of tangible personal 28507
property under a security agreement or a deferred payment plan 28508
that requires the transfer of title upon completion of the 28509
required payments;28510

       (b) A transfer of possession or control of tangible personal 28511
property under an agreement that requires the transfer of title 28512
upon completion of required payments and payment of an option 28513
price that does not exceed the greater of one hundred dollars or 28514
one per cent of the total required payments;28515

       (c) Providing tangible personal property along with an 28516
operator for a fixed or indefinite period of time, if the operator 28517
is necessary for the property to perform as designed. For purposes 28518
of this division, the operator must do more than maintain, 28519
inspect, or set-up the tangible personal property.28520

       (2) "Lease" and "rental," as defined in division (UU) of this 28521
section, shall not apply to leases or rentals that exist before 28522
June 26, 2003.28523

       (3) "Lease" and "rental" have the same meaning as in division 28524
(UU)(1) of this section regardless of whether a transaction is 28525
characterized as a lease or rental under generally accepted 28526
accounting principles, the Internal Revenue Code, Title XIII of 28527
the Revised Code, or other federal, state, or local laws.28528

       (VV) "Mobile telecommunications service" has the same meaning 28529
as in the "Mobile Telecommunications Sourcing Act," Pub. L. No. 28530
106-252, 114 Stat. 631 (2000), 4 U.S.C.A. 124(7), as amended, and, 28531
on and after August 1, 2003, includes related fees and ancillary 28532
services, including universal service fees, detailed billing 28533
service, directory assistance, service initiation, voice mail 28534
service, and vertical services, such as caller ID and three-way 28535
calling.28536

       (WW) "Certified service provider" has the same meaning as in28537
section 5740.01 of the Revised Code.28538

       (XX) "Satellite broadcasting service" means the distribution 28539
or broadcasting of programming or services by satellite directly 28540
to the subscriber's receiving equipment without the use of ground 28541
receiving or distribution equipment, except the subscriber's 28542
receiving equipment or equipment used in the uplink process to the 28543
satellite, and includes all service and rental charges, premium 28544
channels or other special services, installation and repair 28545
service charges, and any other charges having any connection with 28546
the provision of the satellite broadcasting service.28547

       (YY) "Tangible personal property" means personal property 28548
that can be seen, weighed, measured, felt, or touched, or that is 28549
in any other manner perceptible to the senses. For purposes of 28550
this chapter and Chapter 5741. of the Revised Code, "tangible 28551
personal property" includes motor vehicles, electricity, water, 28552
gas, steam, and prewritten computer software.28553

       (ZZ) "Direct mail" means printed material delivered or 28554
distributed by United States mail or other delivery service to a 28555
mass audience or to addressees on a mailing list provided by the 28556
consumer or at the direction of the consumer when the cost of the 28557
items are not billed directly to the recipients. "Direct mail" 28558
includes tangible personal property supplied directly or 28559
indirectly by the consumer to the direct mail vendor for inclusion 28560
in the package containing the printed material. "Direct mail" does 28561
not include multiple items of printed material delivered to a 28562
single address.28563

       (AAA) "Computer" means an electronic device that accepts 28564
information in digital or similar form and manipulates it for a 28565
result based on a sequence of instructions.28566

       (BBB) "Computer software" means a set of coded instructions 28567
designed to cause a computer or automatic data processing 28568
equipment to perform a task.28569

       (CCC) "Delivered electronically" means delivery of computer 28570
software from the seller to the purchaser by means other than 28571
tangible storage media.28572

       (DDD) "Prewritten computer software" means computer software, 28573
including prewritten upgrades, that is not designed and developed 28574
by the author or other creator to the specifications of a specific 28575
purchaser. The combining of two or more prewritten computer 28576
software programs or prewritten portions thereof does not cause 28577
the combination to be other than prewritten computer software. 28578
"Prewritten computer software" includes software designed and 28579
developed by the author or other creator to the specifications of 28580
a specific purchaser when it is sold to a person other than the 28581
purchaser. If a person modifies or enhances computer software of 28582
which the person is not the author or creator, the person shall be 28583
deemed to be the author or creator only of such person's 28584
modifications or enhancements. Prewritten computer software or a 28585
prewritten portion thereof that is modified or enhanced to any 28586
degree, where such modification or enhancement is designed and 28587
developed to the specifications of a specific purchaser, remains 28588
prewritten computer software; provided, however, that where there 28589
is a reasonable, separately stated charge or an invoice or other 28590
statement of the price given to the purchaser for the modification 28591
or enhancement, the modification or enhancement shall not 28592
constitute prewritten computer software.28593

       (EEE)(1) "Food" means substances, whether in liquid, 28594
concentrated, solid, frozen, dried, or dehydrated form, that are 28595
sold for ingestion or chewing by humans and are consumed for their 28596
taste or nutritional value. "Food" does not include alcoholic 28597
beverages, dietary supplements, soft drinks, or tobacco.28598

       (2) As used in division (EEE)(1) of this section:28599

       (a) "Alcoholic beverages" means beverages that are suitable 28600
for human consumption and contain one-half of one per cent or more 28601
of alcohol by volume.28602

       (b) "Dietary supplements" means any product, other than 28603
tobacco, that is intended to supplement the diet and that is 28604
intended for ingestion in tablet, capsule, powder, softgel, 28605
gelcap, or liquid form, or, if not intended for ingestion in such 28606
a form, is not represented as conventional food for use as a sole 28607
item of a meal or of the diet; that is required to be labeled as a 28608
dietary supplement, identifiable by the "supplement facts" box 28609
found on the label, as required by 21 C.F.R. 101.36; and that 28610
contains one or more of the following dietary ingredients:28611

       (i) A vitamin;28612

       (ii) A mineral;28613

       (iii) An herb or other botanical;28614

       (iv) An amino acid;28615

       (v) A dietary substance for use by humans to supplement the 28616
diet by increasing the total dietary intake;28617

       (vi) A concentrate, metabolite, constituent, extract, or 28618
combination of any ingredient described in divisions 28619
(EEE)(2)(b)(i) to (v) of this section.28620

       (c) "Soft drinks" means nonalcoholic beverages that contain 28621
natural or artificial sweeteners. "Soft drinks" does not include 28622
beverages that contain milk or milk products, soy, rice, or 28623
similar milk substitutes, or that contains greater than fifty per 28624
cent vegetable or fruit juice by volume.28625

       (d) "Tobacco" means cigarettes, cigars, chewing or pipe 28626
tobacco, or any other item that contains tobacco.28627

       (FFF) "Drug" means a compound, substance, or preparation, and 28628
any component of a compound, substance, or preparation, other than 28629
food, dietary supplements, or alcoholic beverages that is 28630
recognized in the official United States pharmacopoeia, official 28631
homeopathic pharmacopoeia of the United States, or official 28632
national formulary, and supplements to them; is intended for use 28633
in the diagnosis, cure, mitigation, treatment, or prevention of 28634
disease; or is intended to affect the structure or any function of 28635
the body.28636

       (GGG) "Prescription" means an order, formula, or recipe 28637
issued in any form of oral, written, electronic, or other means of 28638
transmission by a duly licensed practitioner authorized by the 28639
laws of this state to issue a prescription.28640

       (HHH) "Durable medical equipment" means equipment, including 28641
repair and replacement parts for such equipment, that can 28642
withstand repeated use, is primarily and customarily used to serve 28643
a medical purpose, generally is not useful to a person in the 28644
absence of illness or injury, and is not worn in or on the body. 28645
"Durable medical equipment" does not include mobility enhancing 28646
equipment.28647

       (III) "Mobility enhancing equipment" means equipment, 28648
including repair and replacement parts for such equipment, that is 28649
primarily and customarily used to provide or increase the ability 28650
to move from one place to another and is appropriate for use 28651
either in a home or a motor vehicle, that is not generally used by 28652
persons with normal mobility, and that does not include any motor 28653
vehicle or equipment on a motor vehicle normally provided by a 28654
motor vehicle manufacturer. "Mobility enhancing equipment" does 28655
not include durable medical equipment.28656

       (JJJ) "Prosthetic device" means a replacement, corrective, or 28657
supportive device, including repair and replacement parts for the 28658
device, worn on or in the human body to artificially replace a 28659
missing portion of the body, prevent or correct physical deformity 28660
or malfunction, or support a weak or deformed portion of the body. 28661
As used in this division, "prosthetic device" does not include 28662
corrective eyeglasses, contact lenses, or dental prosthesis.28663

       (KKK)(1) "Fractional aircraft ownership program" means a 28664
program in which persons within an affiliated group sell and 28665
manage fractional ownership program aircraft, provided that at 28666
least one hundred airworthy aircraft are operated in the program 28667
and the program meets all of the following criteria:28668

       (a) Management services are provided by at least one program 28669
manager within an affiliated group on behalf of the fractional 28670
owners.28671

       (b) Each program aircraft is owned or possessed by at least 28672
one fractional owner.28673

       (c) Each fractional owner owns or possesses at least a 28674
one-sixteenth interest in at least one fixed-wing program 28675
aircraft.28676

       (d) A dry-lease aircraft interchange arrangement is in effect 28677
among all of the fractional owners.28678

       (e) Multi-year program agreements are in effect regarding the 28679
fractional ownership, management services, and dry-lease aircraft 28680
interchange arrangement aspects of the program.28681

       (2) As used in division (KKK)(1) of this section:28682

       (a) "Affiliated group" has the same meaning as in division 28683
(B)(3)(e) of this section.28684

        (b) "Fractional owner" means a person that owns or possesses 28685
at least a one-sixteenth interest in a program aircraft and has 28686
entered into the agreements described in division (KKK)(1)(e) of 28687
this section.28688

       (c) "Fractional ownership program aircraft" or "program 28689
aircraft" means a turbojet aircraft that is owned or possessed by 28690
a fractional owner and that has been included in a dry-lease 28691
aircraft interchange arrangement and agreement under divisions 28692
(KKK)(1)(d) and (e) of this section, or an aircraft a program 28693
manager owns or possesses primarily for use in a fractional 28694
aircraft ownership program.28695

       (d) "Management services" means administrative and aviation 28696
support services furnished under a fractional aircraft ownership 28697
program in accordance with a management services agreement under 28698
division (KKK)(1)(e) of this section, and offered by the program 28699
manager to the fractional owners, including, at a minimum, the 28700
establishment and implementation of safety guidelines; the 28701
coordination of the scheduling of the program aircraft and crews; 28702
program aircraft maintenance; program aircraft insurance; crew 28703
training for crews employed, furnished, or contracted by the 28704
program manager or the fractional owner; the satisfaction of 28705
record-keeping requirements; and the development and use of an 28706
operations manual and a maintenance manual for the fractional 28707
aircraft ownership program.28708

       (e) "Program manager" means the person that offers management 28709
services to fractional owners pursuant to a management services 28710
agreement under division (KKK)(1)(e) of this section.28711

       Sec. 5739.011.  (A) As used in this section:28712

       (1) "Manufacturer" means a person who is engaged in28713
manufacturing, processing, assembling, or refining a product for28714
sale, and solely for the purposes of division (B)(12) of this 28715
section, a person who meets all the qualifications of that 28716
division.28717

       (2) "Manufacturing facility" means a single location where a28718
manufacturing operation is conducted, including locations28719
consisting of one or more buildings or structures in a contiguous28720
area owned or controlled by the manufacturer.28721

       (3) "Materials handling" means the movement of the product28722
being or to be manufactured, during which movement the product is28723
not undergoing any substantial change or alteration in its state28724
or form.28725

       (4) "Testing" means a process or procedure to identify the28726
properties or assure the quality of a material or product.28727

       (5) "Completed product" means a manufactured item that is in28728
the form and condition as it will be sold by the manufacturer. An28729
item is completed when all processes that change or alter its28730
state or form or enhance its value are finished, even though the28731
item subsequently will be tested to ensure its quality or be28732
packaged for storage or shipment.28733

       (6) "Continuous manufacturing operation" means the process in28734
which raw materials or components are moved through the steps28735
whereby manufacturing occurs. Materials handling of raw materials28736
or parts from the point of receipt or preproduction storage or of28737
a completed product, to or from storage, to or from packaging, or28738
to the place from which the completed product will be shipped, is28739
not a part of a continuous manufacturing operation.28740

       (B) For purposes of division (B)(43)(42)(g) of section 28741
5739.02 of the Revised Code, the "thing transferred" includes, but 28742
is not limited to, any of the following:28743

       (1) Production machinery and equipment that act upon the28744
product or machinery and equipment that treat the materials or28745
parts in preparation for the manufacturing operation;28746

       (2) Materials handling equipment that moves the product28747
through a continuous manufacturing operation; equipment that28748
temporarily stores the product during the manufacturing operation;28749
or, excluding motor vehicles licensed to operate on public28750
highways, equipment used in intraplant or interplant transfers of28751
work in process where the plant or plants between which such28752
transfers occur are manufacturing facilities operated by the same28753
person;28754

       (3) Catalysts, solvents, water, acids, oil, and similar28755
consumables that interact with the product and that are an28756
integral part of the manufacturing operation;28757

       (4) Machinery, equipment, and other tangible personal28758
property used during the manufacturing operation that control,28759
physically support, produce power for, lubricate, or are otherwise28760
necessary for the functioning of production machinery and28761
equipment and the continuation of the manufacturing operation;28762

       (5) Machinery, equipment, fuel, power, material, parts, and28763
other tangible personal property used to manufacture machinery,28764
equipment, or other tangible personal property used in28765
manufacturing a product for sale;28766

       (6) Machinery, equipment, and other tangible personal28767
property used by a manufacturer to test raw materials, the product28768
being manufactured, or the completed product;28769

       (7) Machinery and equipment used to handle or temporarily28770
store scrap that is intended to be reused in the manufacturing28771
operation at the same manufacturing facility;28772

       (8) Coke, gas, water, steam, and similar substances used in28773
the manufacturing operation; machinery and equipment used for, and28774
fuel consumed in, producing or extracting those substances;28775
machinery, equipment, and other tangible personal property used to28776
treat, filter, pump, or otherwise make the substance suitable for28777
use in the manufacturing operation; and machinery and equipment28778
used for, and fuel consumed in, producing electricity for use in28779
the manufacturing operation;28780

       (9) Machinery, equipment, and other tangible personal28781
property used to transport or transmit electricity, coke, gas,28782
water, steam, or similar substances used in the manufacturing28783
operation from the point of generation, if produced by the28784
manufacturer, or from the point where the substance enters the28785
manufacturing facility, if purchased by the manufacturer, to the28786
manufacturing operation;28787

       (10) Machinery, equipment, and other tangible personal28788
property that treats, filters, cools, refines, or otherwise28789
renders water, steam, acid, oil, solvents, or similar substances28790
used in the manufacturing operation reusable, provided that the28791
substances are intended for reuse and not for disposal, sale, or28792
transportation from the manufacturing facility;28793

       (11) Parts, components, and repair and installation services28794
for items described in division (B) of this section;28795

        (12) Machinery and equipment, detergents, supplies, solvents, 28796
and any other tangible personal property located at a 28797
manufacturing facility that are used in the process of removing 28798
soil, dirt, or other contaminants from, or otherwise preparing in 28799
a suitable condition for use, towels, linens, articles of 28800
clothing, floor mats, mop heads, or other similar items, to be 28801
supplied to a consumer as part of laundry and dry cleaning 28802
services as defined in division (BB) of section 5739.01 of the 28803
Revised Code, only when the towels, linens, articles of clothing, 28804
floor mats, mop heads, or other similar items belong to the 28805
provider of the services.28806

       (C) For purposes of division (B)(43)(42)(g) of section 28807
5739.02 of the Revised Code, the "thing transferred" does not 28808
include any of the following:28809

       (1) Tangible personal property used in administrative,28810
personnel, security, inventory control, record-keeping, ordering,28811
billing, or similar functions;28812

       (2) Tangible personal property used in storing raw materials28813
or parts prior to the commencement of the manufacturing operation28814
or used to handle or store a completed product, including storage28815
that actively maintains a completed product in a marketable state28816
or form;28817

       (3) Tangible personal property used to handle or store scrap28818
or waste intended for disposal, sale, or other disposition, other28819
than reuse in the manufacturing operation at the same28820
manufacturing facility;28821

       (4) Tangible personal property that is or is to be28822
incorporated into realty;28823

       (5) Machinery, equipment, and other tangible personal28824
property used for ventilation, dust or gas collection, humidity or28825
temperature regulation, or similar environmental control, except28826
machinery, equipment, and other tangible personal property that28827
totally regulates the environment in a special and limited area of28828
the manufacturing facility where the regulation is essential for28829
production to occur;28830

       (6) Tangible personal property used for the protection and28831
safety of workers, unless the property is attached to or28832
incorporated into machinery and equipment used in a continuous28833
manufacturing operation;28834

       (7) Tangible personal property used to store fuel, water,28835
solvents, acid, oil, or similar items consumed in the28836
manufacturing operation;28837

       (8) Machinery, equipment, and other tangible personal28838
property used to clean, repair, or maintain real or personal28839
property in the manufacturing facility;28840

       (9) Motor vehicles registered for operation on public28841
highways.28842

       (D) For purposes of division (B)(43)(42)(g) of section 28843
5739.02 of the Revised Code, if the "thing transferred" is a 28844
machine used by a manufacturer in both a taxable and an exempt 28845
manner, it shall be totally taxable or totally exempt from 28846
taxation based upon its quantified primary use. If the "things 28847
transferred" are fungibles, they shall be taxed based upon the 28848
proportion of the fungibles used in a taxable manner.28849

       Sec. 5739.026.  (A) A board of county commissioners may levy28850
a tax of one-fourth or one-half of one per cent on every retail28851
sale in the county, except sales of watercraft and outboard motors28852
required to be titled pursuant to Chapter 1548. of the Revised28853
Code and sales of motor vehicles, and may increase an existing28854
rate of one-fourth of one per cent to one-half of one per cent, to28855
pay the expenses of administering the tax and, except as provided28856
in division (A)(6) of this section, for any one or more of the28857
following purposes provided that the aggregate levy for all such28858
purposes does not exceed one-half of one per cent:28859

       (1) To provide additional revenues for the payment of bonds28860
or notes issued in anticipation of bonds issued by a convention28861
facilities authority established by the board of county28862
commissioners under Chapter 351. of the Revised Code and to28863
provide additional operating revenues for the convention28864
facilities authority;28865

       (2) To provide additional revenues for a transit authority28866
operating in the county;28867

       (3) To provide additional revenue for the county's general28868
fund;28869

       (4) To provide additional revenue for permanent improvements28870
within the county to be distributed by the community improvements28871
board in accordance with section 307.283 and to pay principal,28872
interest, and premium on bonds issued under section 307.284 of the28873
Revised Code;28874

       (5) To provide additional revenue for the acquisition,28875
construction, equipping, or repair of any specific permanent28876
improvement or any class or group of permanent improvements, which28877
improvement or class or group of improvements shall be enumerated28878
in the resolution required by division (D) of this section, and to28879
pay principal, interest, premium, and other costs associated with28880
the issuance of bonds or notes in anticipation of bonds issued28881
pursuant to Chapter 133. of the Revised Code for the acquisition,28882
construction, equipping, or repair of the specific permanent28883
improvement or class or group of permanent improvements;28884

       (6) To provide revenue for the implementation and operation28885
of a 9-1-1 system in the county. If the tax is levied or the rate28886
increased exclusively for such purpose, the tax shall not be28887
levied or the rate increased for more than five years. At the end28888
of the last year the tax is levied or the rate increased, any28889
balance remaining in the special fund established for such purpose28890
shall remain in that fund and be used exclusively for such purpose28891
until the fund is completely expended, and, notwithstanding28892
section 5705.16 of the Revised Code, the board of county28893
commissioners shall not petition for the transfer of money from28894
such special fund, and the tax commissioner shall not approve such28895
a petition.28896

       If the tax is levied or the rate increased for such purpose28897
for more than five years, the board of county commissioners also28898
shall levy the tax or increase the rate of the tax for one or more28899
of the purposes described in divisions (A)(1) to (5) of this28900
section and shall prescribe the method for allocating the revenues28901
from the tax each year in the manner required by division (C) of28902
this section.28903

       (7) To provide additional revenue for the operation or28904
maintenance of a detention facility, as that term is defined under28905
division (F) of section 2921.01 of the Revised Code;28906

       (8) To provide revenue to finance the construction or28907
renovation of a sports facility, but only if the tax is levied for28908
that purpose in the manner prescribed by section 5739.028 of the28909
Revised Code.28910

       As used in division (A)(8) of this section:28911

       (a) "Sports facility" means a facility intended to house28912
major league professional athletic teams.28913

       (b) "Constructing" or "construction" includes providing28914
fixtures, furnishings, and equipment.28915

       (9) To provide additional revenue for the acquisition of28916
agricultural easements, as defined in section 5301.67 of the28917
Revised Code; to pay principal, interest, and premium on bonds28918
issued under section 133.60 of the Revised Code; and for the28919
supervision and enforcement of agricultural easements held by the28920
county;28921

       (10) To provide revenue for the provision of ambulance, 28922
paramedic, or other emergency medical services.28923

       Pursuant to section 755.171 of the Revised Code, a board of28924
county commissioners may pledge and contribute revenue from a tax28925
levied for the purpose of division (A)(5) of this section to the28926
payment of debt charges on bonds issued under section 755.17 of28927
the Revised Code.28928

       The rate of tax shall be a multiple of one-fourth of one per28929
cent, unless a portion of the rate of an existing tax levied under28930
section 5739.023 of the Revised Code has been reduced, and the28931
rate of tax levied under this section has been increased, pursuant28932
to section 5739.028 of the Revised Code, in which case the28933
aggregate of the rates of tax levied under this section and28934
section 5739.023 of the Revised Code shall be a multiple of28935
one-fourth of one per cent. The tax shall be levied and the rate28936
increased pursuant to a resolution adopted by a majority of the28937
members of the board. The board shall deliver a certified copy of 28938
the resolution to the tax commissioner, not later than the 28939
sixty-fifth day prior to the date on which the tax is to become 28940
effective, which shall be the first day of a calendar quarter.28941

       Prior to the adoption of any resolution to levy the tax or to28942
increase the rate of tax exclusively for the purpose set forth in28943
division (A)(3) of this section, the board of county commissioners28944
shall conduct two public hearings on the resolution, the second28945
hearing to be no fewer than three nor more than ten days after the28946
first. Notice of the date, time, and place of the hearings shall28947
be given by publication in a newspaper of general circulation in28948
the county once a week on the same day of the week for two28949
consecutive weeks, the second publication being no fewer than ten28950
nor more than thirty days prior to the first hearing. Except as28951
provided in division (E) of this section, the resolution shall be 28952
subject to a referendum as provided in sections 305.31 to 305.41 28953
of the Revised Code. Unless the resolution is adopted as an 28954
emergency measure, or is to be submitted to the electors of the 28955
county under division (D)(2)(a) of this section, the resolution 28956
shall be adopted at least one hundred twenty days prior to the 28957
date on which the tax or the increased rate of tax is to go into 28958
effect. If the resolution is adopted as an emergency measure 28959
necessary for the immediate preservation of the public peace, 28960
health, or safety, it must receive an affirmative vote of all of28961
the members of the board of county commissioners and shall state28962
the reasons for the necessity.28963

       If the tax is for more than one of the purposes set forth in28964
divisions (A)(1) to (7), (9), and (10) of this section, or is28965
exclusively for one of the purposes set forth in division (A)(1), 28966
(2), (4), (5), (6), (7), (9), or (10) of this section, the 28967
resolution shall not go into effect unless it is approved by a 28968
majority of the electors voting on the question of the tax.28969

       (B) The board of county commissioners shall adopt a28970
resolution under section 351.02 of the Revised Code creating the28971
convention facilities authority, or under section 307.283 of the28972
Revised Code creating the community improvements board, before28973
adopting a resolution levying a tax for the purpose of a28974
convention facilities authority under division (A)(1) of this28975
section or for the purpose of a community improvements board under28976
division (A)(4) of this section.28977

       (C)(1) If the tax is to be used for more than one of the28978
purposes set forth in divisions (A)(1) to (7), (9), and (10) of 28979
this section, the board of county commissioners shall establish 28980
the method that will be used to determine the amount or proportion 28981
of the tax revenue received by the county during each year that 28982
will be distributed for each of those purposes, including, if28983
applicable, provisions governing the reallocation of a convention28984
facilities authority's allocation if the authority is dissolved28985
while the tax is in effect. The allocation method may provide that28986
different proportions or amounts of the tax shall be distributed28987
among the purposes in different years, but it shall clearly28988
describe the method that will be used for each year. Except as28989
otherwise provided in division (C)(2) of this section, the 28990
allocation method established by the board is not subject to28991
amendment during the life of the tax.28992

       (2) Subsequent to holding a public hearing on the proposed28993
amendment, the board of county commissioners may amend the28994
allocation method established under division (C)(1) of this28995
section for any year, if the amendment is approved by the28996
governing board of each entity whose allocation for the year would28997
be reduced by the proposed amendment. In the case of a tax that is 28998
levied for a continuing period of time, the board may not so amend 28999
the allocation method for any year before the sixth year that the 29000
tax is in effect.29001

       (a) If the additional revenues provided to the convention29002
facilities authority are pledged by the authority for the payment29003
of convention facilities authority revenue bonds for as long as29004
such bonds are outstanding, no reduction of the authority's29005
allocation of the tax shall be made for any year except to the29006
extent that the reduced authority allocation, when combined with29007
the authority's other revenues pledged for that purpose, is29008
sufficient to meet the debt service requirements for that year on29009
such bonds.29010

       (b) If the additional revenues provided to the county are29011
pledged by the county for the payment of bonds or notes described29012
in division (A)(4) or (5) of this section, for as long as such29013
bonds or notes are outstanding, no reduction of the county's or29014
the community improvements board's allocation of the tax shall be29015
made for any year, except to the extent that the reduced county or29016
community improvements board allocation is sufficient to meet the29017
debt service requirements for that year on such bonds or notes.29018

       (c) If the additional revenues provided to the transit29019
authority are pledged by the authority for the payment of revenue29020
bonds issued under section 306.37 of the Revised Code, for as long29021
as such bonds are outstanding, no reduction of the authority's29022
allocation of tax shall be made for any year, except to the extent29023
that the authority's reduced allocation, when combined with the29024
authority's other revenues pledged for that purpose, is sufficient29025
to meet the debt service requirements for that year on such bonds.29026

       (d) If the additional revenues provided to the county are29027
pledged by the county for the payment of bonds or notes issued29028
under section 133.60 of the Revised Code, for so long as the bonds29029
or notes are outstanding, no reduction of the county's allocation29030
of the tax shall be made for any year, except to the extent that29031
the reduced county allocation is sufficient to meet the debt29032
service requirements for that year on the bonds or notes.29033

       (D)(1) The resolution levying the tax or increasing the rate29034
of tax shall state the rate of the tax or the rate of the29035
increase; the purpose or purposes for which it is to be levied;29036
the number of years for which it is to be levied or that it is for29037
a continuing period of time; the allocation method required by29038
division (C) of this section; and if required to be submitted to29039
the electors of the county under division (A) of this section, the29040
date of the election at which the proposal shall be submitted to29041
the electors of the county, which shall be not less than29042
seventy-five days after the certification of a copy of the29043
resolution to the board of elections and, if the tax is to be29044
levied exclusively for the purpose set forth in division (A)(3) of29045
this section, shall not occur in February or August of any year.29046
Upon certification of the resolution to the board of elections,29047
the board of county commissioners shall notify the tax29048
commissioner in writing of the levy question to be submitted to29049
the electors. If approved by a majority of the electors, the tax29050
shall become effective on the first day of a calendar quarter next 29051
following the sixty-fifth day following the date the board of29052
county commissioners and tax commissioner receive from the board 29053
of elections the certification of the results of the election, 29054
except as provided in division (E) of this section.29055

       (2)(a) A resolution specifying that the tax is to be used29056
exclusively for the purpose set forth in division (A)(3) of this29057
section that is not adopted as an emergency measure may direct the29058
board of elections to submit the question of levying the tax or29059
increasing the rate of the tax to the electors of the county at a29060
special election held on the date specified by the board of county29061
commissioners in the resolution, provided that the election occurs29062
not less than seventy-five days after the resolution is certified29063
to the board of elections and the election is not held in February29064
or August of any year. Upon certification of the resolution to the 29065
board of elections, the board of county commissioners shall notify 29066
the tax commissioner in writing of the levy question to be29067
submitted to the electors. No resolution adopted under division29068
(D)(2)(a) of this section shall go into effect unless approved by29069
a majority of those voting upon it and, except as provided in29070
division (E) of this section, not until the first day of a29071
calendar quarter following the expiration of sixty-five days from 29072
the date the tax commissioner receives notice from the board of29073
elections of the affirmative vote.29074

       (b) A resolution specifying that the tax is to be used29075
exclusively for the purpose set forth in division (A)(3) of this29076
section that is adopted as an emergency measure shall become29077
effective as provided in division (A) of this section, but may29078
direct the board of elections to submit the question of repealing29079
the tax or increase in the rate of the tax to the electors of the29080
county at the next general election in the county occurring not29081
less than seventy-five days after the resolution is certified to29082
the board of elections. Upon certification of the resolution to29083
the board of elections, the board of county commissioners shall29084
notify the tax commissioner in writing of the levy question to be29085
submitted to the electors. The ballot question shall be the same29086
as that prescribed in section 5739.022 of the Revised Code. The29087
board of elections shall notify the board of county commissioners29088
and the tax commissioner of the result of the election immediately29089
after the result has been declared. If a majority of the qualified 29090
electors voting on the question of repealing the tax or increase 29091
in the rate of the tax vote for repeal of the tax or repeal of the 29092
increase, the board of county commissioners, on the first day of a 29093
calendar quarter following the expiration of sixty-five days after 29094
the date the board and tax commissioner received notice of the29095
result of the election, shall, in the case of a repeal of the tax,29096
cease to levy the tax, or, in the case of a repeal of an increase29097
in the rate of the tax, cease to levy the increased rate and levy29098
the tax at the rate at which it was imposed immediately prior to29099
the increase in rate.29100

       (c) A board of county commissioners, by resolution, may29101
reduce the rate of a tax levied exclusively for the purpose set29102
forth in division (A)(3) of this section to a lower rate29103
authorized by this section. Any such reduction shall be made29104
effective on the first day of the calendar quarter next following 29105
the sixty-fifth day after the tax commissioner receives a 29106
certified copy of the resolution from the board.29107

       (E) If a vendor that is registered with the central29108
electronic registration system provided for in section 5740.05 of29109
the Revised Code makes a sale in this state by printed catalog and 29110
the consumer computed the tax on the sale based on local rates29111
published in the catalog, any tax levied or repealed or rate 29112
changed under this section shall not apply to such a sale until 29113
the first day of a calendar quarter following the expiration of 29114
one hundred twenty days from the date of notice by the tax 29115
commissioner pursuant to division (G) of this section.29116

       (F) The tax levied pursuant to this section shall be in29117
addition to the tax levied by section 5739.02 of the Revised Code29118
and any tax levied pursuant to section 5739.021 or 5739.023 of the29119
Revised Code.29120

       A county that levies a tax pursuant to this section shall29121
levy a tax at the same rate pursuant to section 5741.023 of the29122
Revised Code.29123

       The additional tax levied by the county shall be collected29124
pursuant to section 5739.025 of the Revised Code.29125

       Any tax levied pursuant to this section is subject to the29126
exemptions provided in section 5739.02 of the Revised Code and in29127
addition shall not be applicable to sales not within the taxing29128
power of a county under the Constitution of the United States or29129
the Ohio Constitution.29130

       (G) Upon receipt from a board of county commissioners of a 29131
certified copy of a resolution required by division (A) of this 29132
section, or from the board of elections a notice of the results of 29133
an election required by division (D)(1), (2)(a), (b), or (c) of 29134
this section, the tax commissioner shall provide notice of a tax 29135
rate change in a manner that is reasonably accessible to all 29136
affected vendors. The commissioner shall provide this notice at 29137
least sixty days prior to the effective date of the rate change. 29138
The commissioner, by rule, may establish the method by which 29139
notice will be provided.29140

       Sec. 5739.211.  (A) The moneys received by a county levying 29141
an additional sales tax pursuant to section 5739.021 of the 29142
Revised Code shall be deposited in the county general fund to be 29143
expended for any purpose for which general fund moneys of the29144
county may be used, including the acquisition or construction of29145
permanent improvements or to make payments in accordance with 29146
section 333.06 or 333.07 of the Revised Code, or in the bond 29147
retirement fund for the payment of debt service charges on notes 29148
or bonds of the county issued for the acquisition or construction 29149
orof permanent improvements. The amounts to be deposited in each 29150
of such funds shall be determined by the board of county 29151
commissioners.29152

       (B) The moneys received by a county levying an additional29153
sales tax pursuant to section 5739.026 of the Revised Code shall29154
be deposited in a separate fund, which shall be allocated and29155
distributed in accordance with the resolution adopted under such29156
section. Moneys allocated for the purpose of division (A)(4) of29157
section 5739.026 of the Revised Code shall be transferred to and29158
disbursed from the community improvements fund in the county29159
treasury. Notwithstanding section 135.351 of the Revised Code, if 29160
an allocation of moneys to a convention facilities authority or a 29161
transit authority is required pursuant to division (C) of section 29162
5739.026 of the Revised Code, the county shall pay and distribute 29163
each authority's share of any such moneys to its fiscal officer 29164
within five business days of the date of their receipt by the 29165
county. If the moneys allocated under such division are not so 29166
paid, the county shall pay to such authority any interest that the 29167
county has received or will receive on such moneys that accrues 29168
from the date the county received the moneys, together with the 29169
principal amount of such moneys.29170

       (C) The moneys received by a transit authority levying an29171
additional sales tax pursuant to section 5739.023 of the Revised29172
Code shall be deposited in such fund or funds of the transit29173
authority as determined by the legislative authority of the29174
transit authority to be expended for any purpose for which a29175
county transit board or the board of county commissioners 29176
operating a county transit system, in the case of a county, or the 29177
board of trustees of a regional transit authority, in the case of 29178
a regional transit authority, may expend moneys under their29179
control, including the purchase, acquisition, construction,29180
replacement, improvement, extension, or enlargement of permanent29181
improvements and for the payment of debt service charges on notes29182
or bonds of the transit authority.29183

       Sec. 5741.031.  (A) The funds received by a county levying an 29184
additional use tax pursuant to section 5741.021 of the Revised29185
Code shall be deposited in the county general fund to be expended29186
for any purpose for which general fund moneys of the county may be 29187
used, including the acquisition or construction of permanent29188
improvements or to make payments in accordance with section 333.06 29189
or 333.07 of the Revised Code, or in the bond retirement fund for 29190
the payment of debt service charges on notes or bonds of the 29191
county issued for the acquisition or construction of permanent 29192
improvements, or in the bond retirement fund for the payment of 29193
debt service charges on notes or bonds of the county issued for 29194
the acquisition or construction of permanent improvements. The 29195
amounts to be deposited in each of such funds shall be determined 29196
by the board of county commissioners.29197

       (B) The moneys received by a county levying an additional use 29198
tax pursuant to section 5741.023 of the Revised Code shall be29199
deposited in a separate fund, which shall be allocated,29200
distributed, and used in accordance with the resolution adopted29201
under section 5739.026 of the Revised Code. Moneys allocated for29202
the purpose of division (A)(4) of section 5739.026 of the Revised29203
Code shall be transferred to and disbursed from the community29204
improvements fund in the county treasury. Notwithstanding section 29205
135.351 of the Revised Code, if an allocation of moneys to a 29206
convention facilities authority or a transit authority is required 29207
pursuant to division (C) of section 5739.026 of the Revised Code, 29208
the county shall pay and distribute each authority's share of any 29209
such moneys to its fiscal officer within five business days of the 29210
date of their receipt by the county. If the moneys allocated under 29211
such division are not so paid, the county shall pay to such 29212
authority any interest that the county has received or will 29213
receive on such moneys that accrues from the date the county 29214
received the moneys, together with the principal amount of such 29215
moneys.29216

       (C) The funds received by a transit authority levying an29217
additional use tax pursuant to section 5741.022 of the Revised29218
Code shall be deposited in such fund or funds of the transit29219
authority as determined by the legislative authority of the29220
transit authority to be expended for any purpose for which a29221
county transit board or the board of county commissioners 29222
operating a county transit system, in the case of a county, or the 29223
board of trustees of a regional transit authority, in the case of 29224
a regional transit authority, may expend moneys under their29225
control, including the purchase, acquisition, construction,29226
replacement, improvement, extension, or enlargement of permanent29227
improvements or in the bond retirement fund for the payment of29228
debt service charges on notes or bonds of the transit authority.29229

       Sec. 5743.021.  (A) As used in this section, "qualifying 29230
regional arts and cultural district" means a regional arts and 29231
cultural district created under section 3381.04 of the Revised 29232
Code in a county having a population of one million two hundred 29233
thousand or more according to the 2000 federal decennial census.29234

       (B) For one or more of the purposes for which a tax may be 29235
levied under section 3381.16 of the Revised Code and for the 29236
purposes of paying the expenses of administering the tax and the 29237
expenses charged by a board of elections to hold an election on a 29238
question submitted under this section, the board of county 29239
commissioners of a county that has within its territorial 29240
boundaries a qualifying regional arts and cultural district may 29241
levy a tax on the sale of cigarettes sold for resale at retail in 29242
the county composing the district. The rate of the tax, when added 29243
to the rate of any other tax concurrently levied by the board 29244
under this section, shall not exceed fifteen mills per cigarette, 29245
and shall be computed on each cigarette sold. Only one sale of the 29246
same article shall be used in computing the amount of tax due. The 29247
tax may be levied for any number of years not exceeding ten years.29248

       The tax shall be levied pursuant to a resolution of the board 29249
of county commissioners approved by a majority of the electors in29250
the county voting on the question of levying the tax. The29251
resolution shall specify the rate of the tax, the number of years29252
the tax will be levied, and the purposes for which the tax is29253
levied. The election may be held on the date of a general, 29254
primary, or special election held not sooner than seventy-five 29255
days after the date the board certifies its resolution to the 29256
board of elections. If approved by the electors, the tax shall 29257
take effect on the first day of the month specified in the 29258
resolution but not sooner than the first day of the month that is 29259
at least sixty days after the certification of the election 29260
results by the board of elections. A copy of the resolution 29261
levying the tax shall be certified to the tax commissioner at 29262
least sixty days prior to the date on which the tax is to become 29263
effective.29264

       (C) The form of the ballot in an election held under this 29265
section shall be as follows, or in any other form acceptable to 29266
the secretary of state:29267

       "For the purpose of .......... (insert the purpose or 29268
purposes of the tax), shall an excise tax be levied throughout 29269
.......... County for the benefit of the ........... (name of the 29270
qualifying regional arts and cultural district) on the sale of 29271
cigarettes at wholesale at the rate of .... mills per cigarette 29272
for ..... years?29273

        29274

 For the tax 29275
 Against the tax "  29276

       (D) The treasurer of state shall credit all moneys arising 29277
from taxes levied on behalf of each district under this section 29278
and section 5743.321 of the Revised Code as follows:29279

       (1) To the tax refund fund created by section 5703.052 of the 29280
Revised Code, amounts equal to the refunds from each tax levied 29281
under this section certified by the tax commissioner pursuant to 29282
section 5743.05 of the Revised Code;29283

       (2) Following the crediting of amounts pursuant to division 29284
(D)(1) of this section:29285

       (a) To the permissive tax distribution fund created under29286
section 4301.423 of the Revised Code, an amount equal to 29287
ninety-eight per cent of the remainder collected;29288

       (b) To the local excise tax administrative fund, which is29289
hereby created in the state treasury, an amount equal to two per29290
cent of such remainder, for use by the tax commissioner in29291
defraying costs incurred in administering the tax.29292

       On or before the second working day of each month, the29293
treasurer of state shall certify to the tax commissioner the29294
amount of taxes levied on behalf of each district under sections 29295
5743.021 and 5743.321 of the Revised Code and paid to the 29296
treasurer of state during the preceding month.29297

       On or before the tenth day of each month, the tax29298
commissioner shall distribute the amount credited to the29299
permissive tax distribution fund during the preceding month by29300
providing for payment of the appropriate amount to the county29301
treasurer of the county in which the tax is levied.29302

       Sec. 5743.025.  In addition to the return required by section 29303
5743.03 of the Revised Code, each retail dealer in a county 29304
levyingin which a tax is levied under section 5743.021, 5743.024,29305
or 5743.026 of the Revised Code shall, within thirty days after 29306
the date on which a tax levied under such sectionthe tax takes 29307
effect, make and file a return, on forms prescribed by the tax 29308
commissioner, showing the total number of cigarettes which such 29309
retail dealer had on hand as of the beginning of business on the 29310
date on which the tax takes effect, and such other information as 29311
the commissioner deems necessary for the administration of section 29312
5743.021, 5743.024, or 5743.026 of the Revised Code. Each retail 29313
dealer shall deliver the return together with a remittance of the 29314
additional amount of tax due on the cigarettes shown on such 29315
return to the treasurer of state. The treasurer of state shall 29316
stamp or otherwise mark on the return the date it was received and 29317
shall also show thereon by stamp or otherwise the tax payment 29318
remitted with the return. Thereafter, the treasurer of state shall 29319
immediately transmit all returns filed under this section to the 29320
tax commissioner. Any retail dealer who fails to file a return 29321
under this section shall, for each day the retail dealer so fails, 29322
forfeit and pay into the state treasury the sum of one dollar as 29323
revenue arising from the tax imposed by section 5743.021,29324
5743.024, or 5743.026 of the Revised Code, and such sum may be29325
collected by assessment in the manner provided in section 5743.081 29326
of the Revised Code. For thirty days after the effective date of a 29327
tax imposed by section 5743.021, 5743.024, or 5743.026 of the 29328
Revised Code, a retail dealer may possess for sale or sell in the29329
county in which the tax is levied cigarettes not bearing the stamp 29330
or impression required by section 5743.03 of the Revised Code to 29331
evidence payment of the county tax but on which the tax has or 29332
will be paid.29333

       Sec. 5743.03. (A) Except as provided in section 5743.04 of29334
the Revised Code, the taxes imposed under sections 5743.02, 29335
5743.021, 5743.024, and 5743.026 of the Revised Code shall be 29336
paid by the purchase of stamps. A stamp shall be affixed to each29337
package of an aggregate denomination not less than the amount of29338
the tax upon the contents thereof. The stamp, so affixed, shall be 29339
prima-facie evidence of payment of the tax. 29340

       Except as is provided in the rules prescribed by the tax 29341
commissioner under authority of sections 5743.01 to 5743.20 of the 29342
Revised Code, and unless tax stamps have been previously affixed, 29343
they shall be so affixed by each wholesale dealer, and canceled by 29344
writing or stamping across the face thereof the number assigned to 29345
such wholesale dealer by the tax commissioner for that purpose, 29346
prior to the delivery of any cigarettes to any person in this 29347
state, or in the case of a tax levied pursuant to section 29348
5743.021, 5743.024, or 5743.026 of the Revised Code, prior to the 29349
delivery of cigarettes to any person in the county in which the 29350
tax is levied.29351

       (B) Except as provided in the rules prescribed by the29352
commissioner under authority of sections 5743.01 to 5743.20 of the29353
Revised Code, each retail dealer, within twenty-four hours after29354
the receipt of any cigarettes at the retail dealer's place of 29355
business, shall inspect the cigarettes to ensure that tax stamps 29356
are affixed. The inspection shall be completed before the 29357
cigarettes are delivered to any person in this state, or, in the29358
case of a tax levied pursuant to section 5743.021, 5743.024, or29359
5743.026 of the Revised Code, before the cigarettes are delivered 29360
to any person in the county in which the tax is levied.29361

       (C) Whenever any cigarettes are found in the place of29362
business of any retail dealer without proper tax stamps affixed29363
thereto and canceled, it is presumed that such cigarettes are kept29364
therein in violation of sections 5743.01 to 5743.20 of the Revised29365
Code.29366

       (D) Each wholesale dealer who purchases cigarettes without 29367
proper tax stamps affixed thereto shall, on or before the 29368
thirty-first day of the month following the close of each 29369
semiannual period, which period shall end on the thirtieth day of 29370
June and the thirty-first day of December of each year, make and 29371
file a return of the preceding semiannual period, on such form as 29372
is prescribed by the tax commissioner, showing the dealer's entire 29373
purchases and sales of cigarettes and stamps or impressions for 29374
such semiannual period and accurate inventories as of the 29375
beginning and end of each semiannual period of cigarettes, stamped 29376
or unstamped; cigarette tax stamps affixed or unaffixed and unused 29377
meter impressions; and such other information as the commissioner 29378
finds necessary to the proper administration of sections 5743.01 29379
to 5743.20 of the Revised Code. The commissioner may extend the 29380
time for making and filing returns and may remit all or any part 29381
of amounts of penalties that may become due under sections 5743.01 29382
to 5743.20 of the Revised Code. The wholesale dealer shall deliver 29383
the return together with a remittance of the tax deficiency 29384
reported thereon to the treasurer of state. The treasurer of state 29385
shall stamp or otherwise mark on the return the date it was 29386
received and shall also show thereon by stamp or otherwise a 29387
payment or nonpayment of the deficiency shown by the return. 29388
Thereafter, the treasurer of state shall immediately transmit all 29389
returns filed under this section to the commissioner.29390

       (E) Any wholesale dealer who fails to file a return under 29391
this section and the rules of the commissioner, other than a29392
report required pursuant to division (F) of this section, may be29393
required, for each day the dealer so fails, to forfeit and pay29394
into the state treasury the sum of one dollar as revenue arising29395
from the tax imposed by sections 5743.01 to 5743.20 of the Revised29396
Code and such sum may be collected by assessment in the manner29397
provided in section 5743.081 of the Revised Code. If the29398
commissioner finds it necessary in order to insure the payment of29399
the tax imposed by sections 5743.01 to 5743.20 of the Revised29400
Code, the commissioner may require returns and payments to be made29401
other than semiannually. The returns shall be signed by the29402
wholesale dealer or an authorized agent thereof.29403

       (F) Each person required to file a tax return under section29404
5743.03, 5743.52, or 5743.62 of the Revised Code shall report to29405
the commissioner the quantity of all cigarettes and roll-your-own29406
cigarette tobacco sold in Ohio for each brand not covered by the29407
tobacco master settlement agreement for which the person is liable29408
for the taxes levied under section 5743.02, 5743.51, or 5743.62 of29409
the Revised Code.29410

       As used in this division, "tobacco master settlement29411
agreement" has the same meaning as in section 183.01 of the29412
Revised Code.29413

       (G) The report required by division (F) of this section shall 29414
be made on a form prescribed by the commissioner and shall be 29415
filed not later than the last day of each month for the previous 29416
month, except that if the commissioner determines that the 29417
quantity reported by a person does not warrant monthly reporting, 29418
the commissioner may authorize reporting at less frequent 29419
intervals. The commissioner may assess a penalty of not more than 29420
two hundred fifty dollars for each month or portion thereof that a 29421
person fails to timely file a required report, and such sum may be 29422
collected by assessment in the manner provided in section 5743.081 29423
of the Revised Code. All money collected under this division shall 29424
be considered as revenue arising from the taxes imposed by 29425
sections 5743.01 to 5743.20 of the Revised Code.29426

       Sec. 5743.04.  The tax commissioner shall design and procure29427
the stamps provided for in section 5743.03 of the Revised Code and29428
shall enforce and administer sections 5743.01 to 5743.44 of the29429
Revised Code. With respect to packages containing any number of29430
cigarettes other than twenty, if the commissioner finds that it is29431
practicable to collect the taxes levied under sections 5743.02, 29432
5743.021, 5743.024, and 5743.026 of the Revised Code by any method29433
other than that provided in this section and section 5743.03 of29434
the Revised Code, the commissioner may by rule prescribe such29435
other method for payment of the taxes upon such packages of29436
cigarettes as will adequately protect the revenue; provided, that29437
in any case where the commissioner prescribes that the taxes upon29438
such packages of cigarettes shall be paid on the basis of returns29439
filed by a wholesale or retail dealer, said returns, together with29440
a remittance of all taxes due as shown thereon, shall be filed29441
with the treasurer of state not later than the tenth day of the29442
month following the month in which such cigarettes are sold in29443
this state. The commissioner may promulgate rules in accordance29444
with sections 119.01 to 119.13 of the Revised Code as the29445
commissioner deems necessary to carry out sections 5743.01 to29446
5743.44 of the Revised Code and may adopt different detailed rules29447
applicable to diverse methods and conditions of sale of29448
cigarettes, prescribing, in each class of cases, upon whom, as29449
between the wholesale dealer and the retail dealer, the primary29450
duty of affixing stamps shall rest, and the manner in which stamps29451
shall be affixed. A copy of such rules shall be furnished to every 29452
licensed dealer as provided in sections 119.01 to 119.13 of the 29453
Revised Code. Any such rule so furnished which excuses a wholesale 29454
dealer from affixing stamps under the circumstances of the 29455
particular case shall be a defense in the prosecution of such29456
dealer for violation of section 5743.03 of the Revised Code.29457

       The commissioner, after determining that it is practicable to 29458
evidence payment of the taxes levied under sections 5743.02, 29459
5743.021, 5743.024, and 5743.026 of the Revised Code by impression 29460
made by a metering device, shall by resolution provide that such 29461
metering device may be used in lieu of the stamps otherwise 29462
provided for in section 5743.03 of the Revised Code. The 29463
commissioner may authorize any wholesale or retail dealer to use 29464
the metering device approved by the commissioner. Such device 29465
before being used shall be sealed by the treasurer of state, and 29466
shall be used only in accordance with the rules prescribed by the 29467
commissioner.29468

       Wholesale and retail dealers authorized to use said device29469
shall prepay the tax represented by meter impressions and shall29470
deliver the metering device to the treasurer of state or county29471
treasurer in the county in which the place of business of any29472
wholesaler or retailer is located if such treasurer is designated29473
by the treasurer of state, who shall seal the meter in accordance29474
with the prepayments so made.29475

       Sec. 5743.05.  All stamps provided for by section 5743.03 of29476
the Revised Code, when procured by the tax commissioner, shall be29477
immediately delivered to the treasurer of state, who shall execute29478
a receipt therefor showing the number and aggregate face value of29479
each denomination received by the treasurer of state and any other29480
information that the commissioner requires to enforce the29481
collection and distribution of all taxes imposed under section 29482
5743.021, 5743.024, or 5743.026 of the Revised Code, and deliver29483
the receipt to the commissioner. The treasurer of state shall sell29484
the stamps and, on the fifth day of each month, make a report29485
showing all sales made during the preceding month, with the names 29486
of purchasers, the number of each denomination, the aggregate face29487
value purchased by each, and any other information as the29488
commissioner requires to enforce the collection and distribution29489
of all taxes imposed under section 5743.021, 5743.024, or 5743.02629490
of the Revised Code, and deliver it to the commissioner. The 29491
treasurer of state shall be accountable for all stamps received 29492
and unsold. The stamps shall be sold and accounted for at their 29493
face value, except the commissioner shall, by rule certified to 29494
the treasurer of state, authorize the sale of stamps and meter 29495
impressions to wholesale or retail dealers in this state, or to 29496
wholesale dealers outside this state, at a discount of not less 29497
than one and eight-tenths per cent or more than ten per cent of 29498
their face value, as a commission for affixing and canceling the 29499
stamps or meter impressions.29500

       The commissioner, by rule certified to the treasurer of29501
state, shall authorize the delivery of stamps and meter29502
impressions to wholesale dealers in this state and to wholesale 29503
dealers outside this state on credit. If such a dealer has not 29504
been in good credit standing with this state for five consecutive 29505
years preceding the purchase, the tax commissioner shall require 29506
the dealer to file with the commissioner a bond to the state in 29507
the amount and in the form prescribed by the commissioner, with 29508
surety to the satisfaction of the commissioner, conditioned on 29509
payment to the treasurer of state within thirty days for stamps or 29510
meter impressions delivered within that time. If such a dealer has 29511
been in good credit standing with this state for five consecutive 29512
years preceding the purchase, the tax commissioner shall not 29513
require that the dealer file such a bond but shall require payment 29514
for the stamps and meter impressions within thirty days after 29515
purchase of the stamps and meter impressions. Stamps and meter 29516
impressions sold to a dealer not required to file a bond shall be 29517
sold at face value. The maximum amount that may be sold on credit 29518
to a dealer not required to file a bond shall equal one hundred 29519
ten per cent of the dealer's average monthly purchases over the 29520
preceding calendar year. The maximum amount shall be adjusted to 29521
reflect any changes in the tax rate and may be adjusted, upon 29522
application to the tax commissioner by the dealer, to reflect 29523
changes in the business operations of the dealer. The maximum 29524
amount shall be applicable to the period of July through April. 29525
Payment by a dealer not required to file a bond shall be remitted 29526
by electronic funds transfer as prescribed by section 5743.051 of 29527
the Revised Code. If a dealer not required to file a bond fails to 29528
make the payment in full within the thirty-day period, the 29529
treasurer of state shall not thereafter sell stamps or meter 29530
impressions to that dealer until the dealer pays the outstanding 29531
amount, including penalty and interest on that amount as 29532
prescribed in this chapter, and the commissioner thereafter may 29533
require the dealer to file a bond until the dealer is restored to 29534
good standing. The commissioner shall limit delivery of stamps and 29535
meter impressions on credit to the period running from the first 29536
day of July of the fiscal year until the first day of the 29537
following May. Any discount allowed as a commission for affixing 29538
and canceling stamps or meter impressions shall be allowed with 29539
respect to sales of stamps and meter impressions on credit.29540

       The treasurer of state shall redeem and pay for any29541
destroyed, unused, or spoiled tax stamps and any unused meter29542
impressions at their net value, and shall refund to wholesale29543
dealers the net amount of state and county taxes paid erroneously29544
or paid on cigarettes that have been sold in interstate or foreign 29545
commerce or that have become unsalable, and the net amount of 29546
county taxes that were paid on cigarettes that have been sold at 29547
retail or for retail sale outside a taxing county.29548

       An application for a refund of tax shall be filed with the29549
tax commissioner, on the form prescribed by the commissioner for29550
that purpose, within three years from the date the tax stamps are29551
destroyed or spoiled, from the date of the erroneous payment, or29552
from the date that cigarettes on which taxes have been paid have29553
been sold in interstate or foreign commerce or have become29554
unsalable.29555

       On the filing of the application, the commissioner shall29556
determine the amount of refund to which the applicant is entitled, 29557
payable from receipts of the state tax, and, if applicable, 29558
payable from receipts of a county tax. If the amount is less than 29559
that claimed, the commissioner shall certify the amount to the 29560
director of budget and management and treasurer of state for 29561
payment from the tax refund fund created by section 5703.052 of 29562
the Revised Code. If the amount is less than that claimed, the 29563
commissioner shall proceed in accordance with section 5703.70 of 29564
the Revised Code.29565

       If a refund is granted for payment of an illegal or erroneous29566
assessment issued by the department, the refund shall include29567
interest on the amount of the refund from the date of the29568
overpayment. The interest shall be computed at the rate per annum29569
prescribed by section 5703.47 of the Revised Code.29570

       Sec. 5743.08.  Whenever the tax commissioner discovers any29571
cigarettes which are being shipped, or which have been shipped, or 29572
transported in violation of section 2927.023 of the Revised Code, 29573
or discovers cigarettes, subject to the taxes levied under section 29574
5743.02, 5743.021, 5743.024, or 5743.026 of the Revised Code, and 29575
upon which the taxes have not been paid or that are held for sale 29576
or distribution in violation of any other provision of this 29577
chapter, the commissioner may seize and take possession of such 29578
cigarettes, which shall thereupon be forfeited to the state, and 29579
the commissioner, within a reasonable time thereafter sell or 29580
destroy the forfeited cigarettes. If the commissioner sells 29581
cigarettes under this section, the commissioner shall use proceeds 29582
from the sale to pay the costs incurred in the proceedings. Any 29583
proceeds remaining after all costs have been paid shall be 29584
considered revenue arising from the taxes levied under this 29585
chapter. Seizure and sale shall not be deemed to relieve any29586
person from the fine or imprisonment provided for violation of29587
sections 5743.01 to 5743.20 of the Revised Code. A sale shall be 29588
made where it is most convenient and economical. The tax29589
commissioner may order the destruction of the forfeited cigarettes29590
if the quantity or quality of the cigarettes is not sufficient to29591
warrant their sale.29592

       Sec. 5743.081.  (A) If any wholesale dealer or retail dealer29593
fails to pay the tax levied under section 5743.02, 5743.021,29594
5743.024, or 5743.026 of the Revised Code as required by sections29595
5743.01 to 5743.20 of the Revised Code, and by the rules of the29596
tax commissioner, or fails to collect the tax from the purchaser29597
or consumer, the commissioner may make an assessment against the29598
wholesale or retail dealer based upon any information in the29599
commissioner's possession.29600

       The commissioner may make an assessment against any wholesale29601
or retail dealer who fails to file a return required by section29602
5743.03 or 5743.025 of the Revised Code.29603

       No assessment shall be made against any wholesale or retail29604
dealer for any taxes imposed under section 5743.02, 5743.021,29605
5743.024, or 5743.026 of the Revised Code more than three years29606
after the last day of the calendar month that immediately follows29607
the semiannual period prescribed in section 5743.03 of the Revised29608
Code in which the sale was made, or more than three years after29609
the semiannual return for such period is filed, whichever is29610
later. This section does not bar an assessment against any29611
wholesale or retail dealer who fails to file a return as required29612
by section 5743.025 or 5743.03 of the Revised Code, or who files a29613
fraudulent return.29614

       A penalty of up to thirty per cent may be added to the amount29615
of every assessment made under this section. The commissioner may29616
adopt rules providing for the imposition and remission of29617
penalties added to assessments made under this section.29618

       The commissioner shall give the party assessed written notice29619
of the assessment in the manner provided in section 5703.37 of the 29620
Revised Code. The notice shall specify separately any portion of 29621
the assessment that represents a county tax. With the notice, the 29622
commissioner shall provide instructions on how to petition for29623
reassessment and request a hearing on the petition.29624

       (B) Unless the party assessed files with the tax commissioner 29625
within sixty days after service of the notice of assessment, 29626
either personally or by certified mail, a written petition for 29627
reassessment signed by the party assessed or that party's29628
authorized agent having knowledge of the facts, the assessment 29629
becomes final and the amount of the assessment is due and payable 29630
from the party assessed to the treasurer of state. The petition 29631
shall indicate the objections of the party assessed, but29632
additional objections may be raised in writing if received by the29633
commissioner prior to the date shown on the final determination.29634
If the petition has been properly filed, the commissioner shall29635
proceed under section 5703.60 of the Revised Code.29636

       (C) After an assessment becomes final, if any portion of the29637
assessment remains unpaid, including accrued interest, a certified29638
copy of the tax commissioner's entry making the assessment final29639
may be filed in the office of the clerk of the court of common29640
pleas in the county in which the wholesale or retail dealer's29641
place of business is located or the county in which the party29642
assessed resides. If the party assessed maintains no place of29643
business in this state and is not a resident of this state, the29644
certified copy of the entry may be filed in the office of the29645
clerk of the court of common pleas of Franklin county.29646

       Immediately upon the filing of the commissioner's entry, the29647
clerk shall enter a judgment for the state against the party29648
assessed in the amount shown on the entry. The judgment may be29649
filed by the clerk in a loose-leaf book entitled "special29650
judgments for state cigarette sales tax," and shall have the same29651
effect as other judgments. Execution shall issue upon the judgment 29652
upon the request of the tax commissioner, and all laws applicable 29653
to sales on execution shall apply to sales made under the 29654
judgment, except as otherwise provided in sections 5743.01 to29655
5743.20 of the Revised Code.29656

       The portion of the assessment not paid within sixty days29657
after the assessment was issued shall bear interest at the rate29658
per annum prescribed by section 5703.47 of the Revised Code from29659
the day the commissioner issues the assessment until it is paid.29660
Interest shall be paid in the same manner as the tax and may be29661
collected by the issuance of an assessment under this section.29662

       (D) All money collected by the tax commissioner under this29663
section shall be paid to the treasurer of state, and when paid29664
shall be considered as revenue arising from the taxes imposed by29665
sections 5743.01 to 5743.20 of the Revised Code.29666

       Sec. 5743.12.  No person shall make a false entry upon an29667
invoice, package, or container of cigarettes upon which an entry29668
is required by sections 5743.01 to 5743.20 of the Revised Code,29669
nor shall any person present any such false entry for the29670
inspection of the tax commissioner with intent to evade the tax29671
levied under section 5743.02, 5743.021, 5743.024, or 5743.026 of29672
the Revised Code.29673

       Sec. 5743.13.  No person shall falsely or fraudulently make,29674
forge, alter, or counterfeit any stamp prescribed by the tax29675
commissioner under section 5743.03 of the Revised Code, or cause29676
to be falsely or fraudulently made, forged, altered, or29677
counterfeited any such stamp, or possess any counterfeiting29678
device, or knowingly and willfully utter, publish, pass, or tender29679
as true, any such false, altered, forged, or counterfeited stamp,29680
or use more than once any such stamp for the purpose of evading29681
the tax levied under section 5743.02, 5743.021, 5743.024, or29682
5743.026 of the Revised Code.29683

       Sec. 5743.15.  (A) No person shall engage in this state in 29684
the wholesale or retail business of trafficking in cigarettes or 29685
in the business of a manufacturer or importer of cigarettes29686
without having a license to conduct each such activity issued by a 29687
county auditor under division (B) of this section or the tax 29688
commissioner under division (E) of this section, except that on 29689
dissolution of a partnership by death, the surviving partner may 29690
operate under the license of the partnership until expiration of 29691
the license, and the heirs or legal representatives of deceased 29692
persons, and receivers and trustees in bankruptcy appointed by any 29693
competent authority, may operate under the license of the person 29694
succeeded in possession by such heir, representative, receiver, or 29695
trustee in bankruptcy.29696

       (B) Each applicant for a license to engage in the wholesale 29697
or retail business of trafficking in cigarettes under this 29698
section, annually, on or before the fourth Monday of May, shall 29699
make and deliver to the county auditor of the county in which the 29700
applicant desires to engage in the wholesale or retail business of 29701
trafficking in cigarettes, upon a blank furnished by such auditor 29702
for that purpose, a statement showing the name of the applicant, 29703
each place in the county where the applicant's business is 29704
conducted, the nature of the business, and any other information 29705
the tax commissioner requires in the form of statement prescribed 29706
by the commissioner. If the applicant is a firm, partnership, or 29707
association other than a corporation, the application shall state 29708
the name and address of each of its members. If the applicant is a 29709
corporation, the application shall state the name and address of 29710
each of its officers. At the time of making the application 29711
required by this section, every person desiring to engage in the 29712
wholesale business of trafficking in cigarettes shall pay into the 29713
county treasury a license tax in the sum of two hundred dollars, 29714
or if desiring to engage in the retail business of trafficking in 29715
cigarettes, a license tax in the sum of thirty dollars for each of 29716
the first five places where the person proposes to carry on such 29717
business and twenty-five dollars for each additional place. Each 29718
place of business shall be deemed such space, under lease or 29719
license to, or under the control of, or under the supervision of 29720
the applicant, as is contained in one or more contiguous, 29721
adjacent, or adjoining buildings constituting an industrial plant 29722
or a place of business operated by, or under the control of, one 29723
person, or under one roof and connected by doors, halls, 29724
stairways, or elevators, which space may contain any number of 29725
points at which cigarettes are offered for sale, provided that 29726
each additional point at which cigarettes are offered for sale 29727
shall be listed in the application.29728

       Upon receipt of the application and exhibition of the county 29729
treasurer's receipt showing the payment of the tax, the county 29730
auditor shall issue to the applicant a license for each place of 29731
business designated in the application, authorizing the applicant 29732
to engage in such business at such place for one year commencing 29733
on the fourth Monday of May. Companies operating club or dining 29734
cars or other cars upon which cigarettes are sold shall obtain 29735
licenses at railroad terminals within the state, under such rules 29736
as are prescribed by the commissioner. The form of the license 29737
shall be prescribed by the commissioner. A duplicate license may 29738
be obtained from the county auditor upon payment of a fifty cent 29739
fee if the original license is lost, destroyed, or defaced. When 29740
an application is filed after the fourth Monday of May, the 29741
license tax required to be paid shall be proportioned in amount to 29742
the remainder of the license year, except that it shall not be 29743
less than one fifth of the whole amount in any one year.29744

       The holder of a wholesale or retail dealer's cigarette29745
license may transfer the license to a place of business within the 29746
same county other than that designated on the license or may29747
assign the license to another person for use in the same county on 29748
condition that the licensee or assignee, whichever is applicable, 29749
make application to the county auditor therefor, upon forms 29750
approved by the commissioner and the payment of a fee of one 29751
dollar into the county treasury.29752

       (C)(1) The wholesale cigarette license tax revenue collected 29753
under this section shall be distributed as follows:29754

       (a) Thirty-seven and one-half per cent shall be paid upon the 29755
warrant of the county auditor into the treasury of the municipal 29756
corporation or township in which the place of business for which 29757
the tax revenue was received is located;29758

       (b) Fifteen per cent shall be credited to the general fund of 29759
the county;29760

       (c) Forty-seven and one-half per cent shall be paid into the 29761
cigarette tax enforcement fund created by division (C) of this 29762
section.29763

       (2) The revenue collected from the thirty dollar tax imposed 29764
upon the first five places of business of a person engaged in the 29765
retail business of trafficking in cigarettes shall be distributed 29766
as follows:29767

       (a) Sixty-two and one-half per cent shall be paid upon the29768
warrant of the county auditor into the treasury of the municipal29769
corporation or township in which the places of business for which29770
the tax revenue was received are located;29771

       (b) Twenty-two and one-half per cent shall be credited to the 29772
general fund of the county;29773

       (c) Fifteen per cent shall be paid into the cigarette tax29774
enforcement fund created by division (C) of this section.29775

       (3) The remainder of the revenues and fines collected under 29776
this section and the penal laws relating to cigarettes shall be 29777
distributed as follows:29778

       (a) Three-fourths shall be paid upon the warrant of the29779
county auditor into the treasury of the municipal corporation or29780
township in which the place of business, on account of which the29781
revenues and fines were received, is located;29782

       (b) One-fourth shall be credited to the general fund of the 29783
county.29784

       (D) There is hereby created within the state treasury the29785
cigarette tax enforcement fund for the purpose of providing funds29786
to assist in paying the costs of enforcing sections 1333.11 to29787
1333.21 and Chapter 5743. of the Revised Code.29788

       The portion of cigarette license tax revenues received by a29789
county auditor during the annual application period that ends29790
before the fourth Monday in May which is required to be deposited29791
in the cigarette tax enforcement fund shall be sent to the29792
treasurer of state by the thirtieth day of June each year. The29793
portion of license tax money received by each county auditor after 29794
the fourth Monday in May which is required to be deposited in the 29795
cigarette tax enforcement fund shall be sent to the treasurer of 29796
state by the thirty-first day of December.29797

       (E)(1) Every person who desires to engage in the business of 29798
a manufacturer or importer of cigarettes shall, annually, on or 29799
before the fourth Monday of May, make and deliver to the tax 29800
commissioner, upon a blank furnished by the commissioner for that 29801
purpose, a statement showing the name of the applicant, the nature 29802
of the applicant's business, and any other information required by 29803
the commissioner. If the applicant is a firm, partnership, or 29804
association other than a corporation, the applicant shall state 29805
the name and address of each of its members. If the applicant is a 29806
corporation, the applicant shall state the name and address of 29807
each of its officers.29808

       Upon receipt of the application, the commissioner shall issue 29809
to the applicant a license authorizing the applicant to engage in 29810
the business of manufacturer or importer, whichever the case may 29811
be, for one year commencing on the fourth Monday of May.29812

       (2) The issuing of a license under division (E)(1) of this 29813
section to a manufacturer does not excuse a manufacturer from the 29814
certification process required under section 1346.05 of the 29815
Revised Code. A manufacturer who is issued a license issued under 29816
division (E)(1) of this section to a manufacturerand who is not 29817
listed on the directory required under section 1346.05 of the 29818
Revised Code shall cease to be valid and shall be revoked by the 29819
commissioner as provided in section 5743.18 of the Revised Code29820
not be permitted to sell cigarettes in this state other than to a 29821
licensed cigarette wholesaler for sale outside this state. Such a 29822
manufacturer shall provide documentation to the commissioner 29823
evidencing that the cigarettes are legal for sale in another 29824
state.29825

       (3) The tax commissioner may adopt rules necessary to 29826
administer division (E) of this section.29827

       Sec. 5743.321.  For the same purposes for which it levies a 29828
tax under section 5743.021 of the Revised Code, the board of 29829
county commissioners of a county that has within its territorial 29830
boundaries a qualifying regional arts and cultural district and 29831
that levies a tax under that section, by resolution adopted by a 29832
majority of the board, shall levy a tax at the same rate on the 29833
use, consumption, or storage for consumption of cigarettes by 29834
consumers in the county in which that tax is levied, provided that 29835
the tax shall not apply if the tax levied by section 5743.021 of 29836
the Revised Code has been paid. The tax shall take effect on the29837
date that a tax levied under that section takes effect, and shall 29838
remain in effect as long as the tax levied under that section 29839
remains effective.29840

       Sec. 5743.33.  Except as provided in section 5747.331 of the 29841
Revised Code, every person who has acquired cigarettes for use, 29842
storage, or other consumption subject to the tax levied under29843
section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised29844
Code, shall, on or before the fifteenth day of the month following29845
receipt of such cigarettes, file with the tax commissioner a29846
return showing the amount of cigarettes acquired, together with29847
remittance of the tax thereon. No such person shall transport29848
within this state, cigarettes that have a wholesale value in29849
excess of three hundred dollars, unless that person has obtained29850
consent to transport the cigarettes from the department of29851
taxation prior to such transportation. Such consent shall not be29852
required if the applicable taxes levied under sections 5743.02, 29853
5743.021, 5743.024, and 5743.026 of the Revised Code have been29854
paid. Application for the consent shall be in the form prescribed29855
by the tax commissioner.29856

       Every person transporting such cigarettes shall possess the29857
consent while transporting or possessing the cigarettes within29858
this state and shall produce the consent upon request of any law29859
enforcement officer or authorized agent of the tax commissioner.29860

       Any person transporting such cigarettes without the consent29861
required by this section, shall be subject to the provisions of29862
this chapter, including the applicable taxes imposed byunder29863
sections 5743.02, 5743.021, 5743.024, and 5743.026 of the Revised 29864
Code. 29865

       Sec. 5743.34.  If any person required to pay the tax levied29866
under section 5743.32, 5743.321, 5743.323, or 5743.324 of the29867
Revised Code, fails to make remittance, the tax commissioner may29868
issue an assessment against that person based on any information29869
in the commissioner's possession.29870

       Sections 5743.081 and 5743.082 of the Revised Code relating29871
to the assessments or findings, appeals from assessments or29872
findings, the effect of assessments or findings before or after29873
hearing and before or after filing the same in the office of the29874
clerk of the court of common pleas, and all sections relating to29875
the procedure, authority, duties, liabilities, powers, and29876
privileges of the person assessed, the commissioner, the clerk,29877
and all other public officials, shall be applicable to assessments29878
made pursuant to this section.29879

       Sec. 5743.35.  No person required by section 5743.33 of the29880
Revised Code to file a return with the tax commissioner shall fail29881
to make such return, or fail to pay the applicable taxes levied29882
under section 5743.32, 5743.321, 5743.323, or 5743.324 of the29883
Revised Code, or fail to pay any lawful assessment issued by the29884
commissioner.29885

       Sec. 5745.01.  As used in this chapter:29886

       (A) "Electric company," "combined company," and "telephone 29887
company," have the same meanings as in section 5727.01 of the 29888
Revised Code, except "telephone company" does not include a non 29889
profit corporation.29890

       (B) "Electric light company" has the same meaning as in29891
section 4928.01 of the Revised Code, and includes the activities29892
of a combined company as an electric company, but excludes29893
nonprofit companies and municipal corporations.29894

       (C) "Taxpayer" means either of the following:29895

       (1) An electric light company subject to taxation by a 29896
municipal corporation in this state for a taxable year, excluding 29897
an electric light company that is not an electric company or a 29898
combined company and for which an election made under section 29899
5745.031 of the Revised Code is not in effect with respect to the 29900
taxable year. If such a company is a qualified subchapter S 29901
subsidiary as defined in section 1361 of the Internal Revenue Code 29902
or a disregarded entity, the company's parent S corporation or 29903
owner is the taxpayer for the purposes of this chapter and is29904
hereby deemed to have nexus with this state under the Constitution29905
of the United States for the purposes of this chapter.29906

       (2) A telephone company subject to taxation by a municipal 29907
corporation in this state for a taxable year. A telephone company 29908
is subject to taxation under this chapter for any taxable year 29909
that begins on or after January 1, 2004. A telephone company with 29910
a taxable year ending in 2004 shall compute the tax imposed under 29911
this chapter, or shall compute its net operating loss carried 29912
forward for that taxable year, by multiplying the tax owed, or the 29913
loss for the taxable year, by fifty per cent.29914

       (D) "Disregarded entity" means an entity that, for its29915
taxable year, is by default, or has elected to be, disregarded as29916
an entity separate from its owner pursuant to 26 C.F.R.29917
301.7701-3.29918

       (E) "Taxable year" of a taxpayer is the taxpayer's taxable29919
year for federal income tax purposes.29920

       (F) "Federal taxable income" means taxable income, before29921
operating loss deduction and special deductions, as required to be29922
reported for the taxpayer's taxable year under the Internal29923
Revenue Code.29924

       (G) "Adjusted federal taxable income" means federal taxable29925
income adjusted as follows:29926

       (1) Deduct intangible income as defined in section 718.01 of29927
the Revised Code to the extent included in federal taxable income;29928

       (2) Add expenses incurred in the production of such29929
intangible income;29930

       (3) If, with respect to a qualifying taxpayer and a29931
qualifying asset there occurs a qualifying taxable event, the29932
qualifying taxpayer shall reduce its federal taxable income, as 29933
defined in division (F) of this section, by the amount of the29934
book-tax difference for that qualifying asset if the book-tax 29935
difference is greater than zero, and shall increase its federal29936
taxable income by the absolute value of the amount of the book-tax 29937
difference for that qualifying asset if the book-tax difference is 29938
less than zero. The adjustments provided in division (G)(3) of 29939
this section are subject to divisions (B)(3), (4), and (5) of 29940
section 5733.0510 of the Revised Code to the extent those 29941
divisions apply to the adjustments in that section for the taxable 29942
year. A taxpayer shall not deduct or add any amount under division29943
(G)(3) of this section with respect to a qualifying asset the 29944
sale, exchange, or other disposition of which resulted in the 29945
recognition of a gain or loss that the taxpayer deducted or added, 29946
respectively, under division (G)(1) or (2) of this section.29947

       For the purposes of division (G)(3) of this section, 29948
"book-tax difference," "qualifying taxpayer," "qualifying asset," 29949
and "qualifying taxable event" have the same meanings as in29950
section 5733.0510 of the Revised Code.29951

       (4) If the taxpayer is not a C corporation and is not an 29952
individual, the taxpayer shall compute "adjusted federal taxable 29953
income" as if the taxpayer were a C corporation, except:29954

        (a) Guaranteed payments and other similar amounts paid or 29955
accrued to a partner, former partner, or member or former member 29956
shall not be allowed as a deductible expense; and29957

        (b) With respect to each owner or owner-employee of the 29958
taxpayer, amounts paid or accrued to a qualified self-employed 29959
retirement plan and amounts paid or accrued to or for health 29960
insurance or life insurance shall not be allowed as a deduction.29961

        Nothing in this division shall be construed as allowing the 29962
taxpayer to deduct any amount more than once.29963

       (5) Add or deduct the amounts described in section 5733.0511 29964
of the Revised Code for qualifying telephone company taxpayers.29965

       (H) "Internal Revenue Code" means the "Internal Revenue Code29966
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as it existed on December 29967
31, 2001amended.29968

       (I) "Ohio net income" means the amount determined under29969
division (B) of section 5745.02 of the Revised Code.29970

       Sec. 5747.01.  Except as otherwise expressly provided or29971
clearly appearing from the context, any term used in this chapter 29972
that is not otherwise defined in this section has the same meaning 29973
as when used in a comparable context in the laws of the United29974
States relating to federal income taxes or if not used in a 29975
comparable context in those laws, has the same meaning as in 29976
section 5733.40 of the Revised Code. Any reference in this chapter 29977
to the Internal Revenue Code includes other laws of the United 29978
States relating to federal income taxes.29979

       As used in this chapter:29980

       (A) "Adjusted gross income" or "Ohio adjusted gross income"29981
means federal adjusted gross income, as defined and used in the29982
Internal Revenue Code, adjusted as provided in this section:29983

       (1) Add interest or dividends on obligations or securities of 29984
any state or of any political subdivision or authority of any29985
state, other than this state and its subdivisions and authorities.29986

       (2) Add interest or dividends on obligations of any29987
authority, commission, instrumentality, territory, or possession29988
of the United States to the extent that the interest or dividends29989
are exempt from federal income taxes but not from state income29990
taxes.29991

       (3) Deduct interest or dividends on obligations of the United 29992
States and its territories and possessions or of any authority, 29993
commission, or instrumentality of the United States to the extent29994
that the interest or dividends are included in federal adjusted 29995
gross income but exempt from state income taxes under the laws of 29996
the United States.29997

       (4) Deduct disability and survivor's benefits to the extent29998
included in federal adjusted gross income.29999

       (5) Deduct benefits under Title II of the Social Security Act 30000
and tier 1 railroad retirement benefits to the extent included in 30001
federal adjusted gross income under section 86 of the Internal30002
Revenue Code.30003

       (6) In the case of a taxpayer who is a beneficiary of a trust 30004
that makes an accumulation distribution as defined in section 665 30005
of the Internal Revenue Code, add, for the beneficiary's taxable 30006
years beginning before 2002, the portion, if any, of such 30007
distribution that does not exceed the undistributed net income of 30008
the trust for the three taxable years preceding the taxable year 30009
in which the distribution is made to the extent that the portion 30010
was not included in the trust's taxable income for any of the 30011
trust's taxable years beginning in 2002 or thereafter.30012
"Undistributed net income of a trust" means the taxable income of30013
the trust increased by (a)(i) the additions to adjusted gross30014
income required under division (A) of this section and (ii) the30015
personal exemptions allowed to the trust pursuant to section30016
642(b) of the Internal Revenue Code, and decreased by (b)(i) the30017
deductions to adjusted gross income required under division (A) of30018
this section, (ii) the amount of federal income taxes attributable30019
to such income, and (iii) the amount of taxable income that has30020
been included in the adjusted gross income of a beneficiary by30021
reason of a prior accumulation distribution. Any undistributed net30022
income included in the adjusted gross income of a beneficiary30023
shall reduce the undistributed net income of the trust commencing30024
with the earliest years of the accumulation period.30025

       (7) Deduct the amount of wages and salaries, if any, not30026
otherwise allowable as a deduction but that would have been30027
allowable as a deduction in computing federal adjusted gross30028
income for the taxable year, had the targeted jobs credit allowed30029
and determined under sections 38, 51, and 52 of the Internal30030
Revenue Code not been in effect.30031

       (8) Deduct any interest or interest equivalent on public30032
obligations and purchase obligations to the extent that the30033
interest or interest equivalent is included in federal adjusted30034
gross income.30035

       (9) Add any loss or deduct any gain resulting from the sale,30036
exchange, or other disposition of public obligations to the extent30037
that the loss has been deducted or the gain has been included in30038
computing federal adjusted gross income.30039

       (10) Deduct or add amounts, as provided under section30040
5747.70 of the Revised Code, related to contributions to variable30041
college savings program accounts made or tuition units purchased30042
pursuant to Chapter 3334. of the Revised Code.30043

       (11)(a) Deduct, to the extent not otherwise allowable as a30044
deduction or exclusion in computing federal or Ohio adjusted gross30045
income for the taxable year, the amount the taxpayer paid during30046
the taxable year for medical care insurance and qualified30047
long-term care insurance for the taxpayer, the taxpayer's spouse,30048
and dependents. No deduction for medical care insurance under30049
division (A)(11) of this section shall be allowed either to any30050
taxpayer who is eligible to participate in any subsidized health30051
plan maintained by any employer of the taxpayer or of the30052
taxpayer's spouse, or to any taxpayer who is entitled to, or on30053
application would be entitled to, benefits under part A of Title30054
XVIII of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.30055
301, as amended. For the purposes of division (A)(11)(a) of this30056
section, "subsidized health plan" means a health plan for which30057
the employer pays any portion of the plan's cost. The deduction30058
allowed under division (A)(11)(a) of this section shall be the net30059
of any related premium refunds, related premium reimbursements, or30060
related insurance premium dividends received during the taxable30061
year.30062

       (b) Deduct, to the extent not otherwise deducted or excluded30063
in computing federal or Ohio adjusted gross income during the30064
taxable year, the amount the taxpayer paid during the taxable30065
year, not compensated for by any insurance or otherwise, for30066
medical care of the taxpayer, the taxpayer's spouse, and30067
dependents, to the extent the expenses exceed seven and one-half30068
per cent of the taxpayer's federal adjusted gross income.30069

       (c) For purposes of division (A)(11) of this section,30070
"medical care" has the meaning given in section 213 of the30071
Internal Revenue Code, subject to the special rules, limitations,30072
and exclusions set forth therein, and "qualified long-term care"30073
has the same meaning given in section 7702(B)(b)B(c) of the 30074
Internal Revenue Code.30075

       (12)(a) Deduct any amount included in federal adjusted gross30076
income solely because the amount represents a reimbursement or30077
refund of expenses that in any year the taxpayer had deducted as30078
an itemized deduction pursuant to section 63 of the Internal30079
Revenue Code and applicable United States department of the30080
treasury regulations. The deduction otherwise allowed under30081
division (A)(12)(a) of this section shall be reduced to the extent30082
the reimbursement is attributable to an amount the taxpayer30083
deducted under this section in any taxable year.30084

       (b) Add any amount not otherwise included in Ohio adjusted30085
gross income for any taxable year to the extent that the amount is30086
attributable to the recovery during the taxable year of any amount30087
deducted or excluded in computing federal or Ohio adjusted gross30088
income in any taxable year.30089

       (13) Deduct any portion of the deduction described in section 30090
1341(a)(2) of the Internal Revenue Code, for repaying previously 30091
reported income received under a claim of right, that meets both 30092
of the following requirements:30093

       (a) It is allowable for repayment of an item that was30094
included in the taxpayer's adjusted gross income for a prior30095
taxable year and did not qualify for a credit under division (A)30096
or (B) of section 5747.05 of the Revised Code for that year;30097

       (b) It does not otherwise reduce the taxpayer's adjusted30098
gross income for the current or any other taxable year.30099

       (14) Deduct an amount equal to the deposits made to, and net30100
investment earnings of, a medical savings account during the30101
taxable year, in accordance with section 3924.66 of the Revised30102
Code. The deduction allowed by division (A)(14) of this section30103
does not apply to medical savings account deposits and earnings30104
otherwise deducted or excluded for the current or any other30105
taxable year from the taxpayer's federal adjusted gross income.30106

       (15)(a) Add an amount equal to the funds withdrawn from a30107
medical savings account during the taxable year, and the net30108
investment earnings on those funds, when the funds withdrawn were30109
used for any purpose other than to reimburse an account holder30110
for, or to pay, eligible medical expenses, in accordance with30111
section 3924.66 of the Revised Code;30112

       (b) Add the amounts distributed from a medical savings30113
account under division (A)(2) of section 3924.68 of the Revised30114
Code during the taxable year.30115

       (16) Add any amount claimed as a credit under section30116
5747.059 of the Revised Code to the extent that such amount30117
satisfies either of the following:30118

       (a) The amount was deducted or excluded from the computation30119
of the taxpayer's federal adjusted gross income as required to be30120
reported for the taxpayer's taxable year under the Internal30121
Revenue Code;30122

       (b) The amount resulted in a reduction of the taxpayer's30123
federal adjusted gross income as required to be reported for any30124
of the taxpayer's taxable years under the Internal Revenue Code.30125

       (17) Deduct the amount contributed by the taxpayer to an30126
individual development account program established by a county30127
department of job and family services pursuant to sections 329.1130128
to 329.14 of the Revised Code for the purpose of matching funds30129
deposited by program participants. On request of the tax30130
commissioner, the taxpayer shall provide any information that, in30131
the tax commissioner's opinion, is necessary to establish the30132
amount deducted under division (A)(17) of this section.30133

       (18) Beginning in taxable year 2001 but not for any taxable 30134
year beginning after December 31, 2005, if the taxpayer is married30135
and files a joint return and the combined federal adjusted gross 30136
income of the taxpayer and the taxpayer's spouse for the taxable 30137
year does not exceed one hundred thousand dollars, or if the 30138
taxpayer is single and has a federal adjusted gross income for the30139
taxable year not exceeding fifty thousand dollars, deduct amounts 30140
paid during the taxable year for qualified tuition and fees paid 30141
to an eligible institution for the taxpayer, the taxpayer's 30142
spouse, or any dependent of the taxpayer, who is a resident of 30143
this state and is enrolled in or attending a program that30144
culminates in a degree or diploma at an eligible institution. The 30145
deduction may be claimed only to the extent that qualified tuition 30146
and fees are not otherwise deducted or excluded for any taxable 30147
year from federal or Ohio adjusted gross income. The deduction may 30148
not be claimed for educational expenses for which the taxpayer 30149
claims a credit under section 5747.27 of the Revised Code.30150

       (19) Add any reimbursement received during the taxable year30151
of any amount the taxpayer deducted under division (A)(18) of this30152
section in any previous taxable year to the extent the amount is30153
not otherwise included in Ohio adjusted gross income.30154

       (20)(a)(i) Add five-sixths of the amount of depreciation30155
expense allowed by subsection (k) of section 168 of the Internal30156
Revenue Code, including the taxpayer's proportionate or30157
distributive share of the amount of depreciation expense allowed30158
by that subsection to a pass-through entity in which the taxpayer30159
has a direct or indirect ownership interest.30160

       (ii) Add five-sixths of the amount of qualifying section 179 30161
depreciation expense, including a person's proportionate or 30162
distributive share of the amount of qualifying section 179 30163
depreciation expense allowed to any pass-through entity in which 30164
the person has a direct or indirect ownership. For the purposes of 30165
this division, "qualifying section 179 depreciation expense" means 30166
the difference between (I) the amount of depreciation expense 30167
directly or indirectly allowed to the taxpayer under section 179 30168
of the Internal Revenue Code, and (II) the amount of depreciation 30169
expense directly or indirectly allowed to the taxpayer under 30170
section 179 of the Internal Revenue Code as that section existed 30171
on December 31, 2002.30172

       The tax commissioner, under procedures established by the 30173
commissioner, may waive the add-backs related to a pass-through 30174
entity if the taxpayer owns, directly or indirectly, less than 30175
five per cent of the pass-through entity.30176

       (b) Nothing in division (A)(20) of this section shall be30177
construed to adjust or modify the adjusted basis of any asset.30178

       (c) To the extent the add-back required under division30179
(A)(20)(a) of this section is attributable to property generating30180
nonbusiness income or loss allocated under section 5747.20 of the30181
Revised Code, the add-back shall be sitused to the same location30182
as the nonbusiness income or loss generated by the property for30183
the purpose of determining the credit under division (A) of30184
section 5747.05 of the Revised Code. Otherwise, the add-back shall 30185
be apportioned, subject to one or more of the four alternative 30186
methods of apportionment enumerated in section 5747.21 of the 30187
Revised Code.30188

       (d) For the purposes of division (A) of this section, net 30189
operating loss carryback and carryforward shall not include 30190
five-sixths of the allowance of any net operating loss deduction 30191
carryback or carryforward to the taxable year to the extent such 30192
loss resulted from depreciation allowed by section 168(k) of the 30193
Internal Revenue Code and by the qualifying section 179 30194
depreciation expense amount.30195

       (21)(a) If the taxpayer was required to add an amount under30196
division (A)(20)(a) of this section for a taxable year, deduct30197
one-fifth of the amount so added for each of the five succeeding30198
taxable years.30199

       (b) If the amount deducted under division (A)(21)(a) of this30200
section is attributable to an add-back allocated under division30201
(A)(20)(c) of this section, the amount deducted shall be sitused30202
to the same location. Otherwise, the add-back shall be apportioned 30203
using the apportionment factors for the taxable year in which the 30204
deduction is taken, subject to one or more of the four alternative 30205
methods of apportionment enumerated in section 5747.21 of the 30206
Revised Code.30207

       (c) No deduction is available under division (A)(21)(a) of 30208
this section with regard to any depreciation allowed by section 30209
168(k) of the Internal Revenue Code and by the qualifying section 30210
179 depreciation expense amount to the extent that such 30211
depreciation resulted in or increased a federal net operating loss 30212
carryback or carryforward to a taxable year to which division 30213
(A)(20)(d) of this section does not apply.30214

       (22) Deduct, to the extent not otherwise deducted or excluded 30215
in computing federal or Ohio adjusted gross income for the taxable 30216
year, the amount the taxpayer received during the taxable year as 30217
reimbursement for life insurance premiums under section 5919.31 of 30218
the Revised Code.30219

        (23) Deduct, to the extent not otherwise deducted or excluded 30220
in computing federal or Ohio adjusted gross income for the taxable 30221
year, the amount the taxpayer received during the taxable year as 30222
a death benefit paid by the adjutant general under section 5919.33 30223
of the Revised Code.30224

       (B) "Business income" means income, including gain or loss,30225
arising from transactions, activities, and sources in the regular30226
course of a trade or business and includes income, gain, or loss30227
from real property, tangible property, and intangible property if30228
the acquisition, rental, management, and disposition of the30229
property constitute integral parts of the regular course of a30230
trade or business operation. "Business income" includes income,30231
including gain or loss, from a partial or complete liquidation of30232
a business, including, but not limited to, gain or loss from the30233
sale or other disposition of goodwill.30234

       (C) "Nonbusiness income" means all income other than business 30235
income and may include, but is not limited to, compensation, rents 30236
and royalties from real or tangible personal property, capital 30237
gains, interest, dividends and distributions, patent or copyright 30238
royalties, or lottery winnings, prizes, and awards.30239

       (D) "Compensation" means any form of remuneration paid to an30240
employee for personal services.30241

       (E) "Fiduciary" means a guardian, trustee, executor,30242
administrator, receiver, conservator, or any other person acting30243
in any fiduciary capacity for any individual, trust, or estate.30244

       (F) "Fiscal year" means an accounting period of twelve months 30245
ending on the last day of any month other than December.30246

       (G) "Individual" means any natural person.30247

       (H) "Internal Revenue Code" means the "Internal Revenue Code30248
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended.30249

       (I) "Resident" means any of the following, provided that30250
division (I)(3) of this section applies only to taxable years of a30251
trust beginning in 2002 or thereafter:30252

       (1) An individual who is domiciled in this state, subject to30253
section 5747.24 of the Revised Code;30254

       (2) The estate of a decedent who at the time of death was30255
domiciled in this state. The domicile tests of section 5747.24 of30256
the Revised Code and any election under section 5747.25 of the30257
Revised Code are not controlling for purposes of division (I)(2)30258
of this section.30259

       (3) A trust that, in whole or part, resides in this state. If30260
only part of a trust resides in this state, the trust is a30261
resident only with respect to that part.30262

       For the purposes of division (I)(3) of this section:30263

       (a) A trust resides in this state for the trust's current30264
taxable year to the extent, as described in division (I)(3)(d) of30265
this section, that the trust consists directly or indirectly, in 30266
whole or in part, of assets, net of any related liabilities, that 30267
were transferred, or caused to be transferred, directly or 30268
indirectly, to the trust by any of the following:30269

        (i) A person, a court, or a governmental entity or 30270
instrumentality on account of the death of a decedent, but only if 30271
the trust is described in division (I)(3)(e)(i) or (ii) of this 30272
section;30273

       (ii) A person who was domiciled in this state for the 30274
purposes of this chapter when the person directly or indirectly 30275
transferred assets to an irrevocable trust, but only if at least 30276
one of the trust's qualifying beneficiaries is domiciled in this 30277
state for the purposes of this chapter during all or some portion 30278
of the trust's current taxable year;30279

       (iii) A person who was domiciled in this state for the30280
purposes of this chapter when the trust document or instrument or30281
part of the trust document or instrument became irrevocable, but30282
only if at least one of the trust's qualifying beneficiaries is a 30283
resident domiciled in this state for the purposes of this chapter30284
during all or some portion of the trust's current taxable year. If 30285
a trust document or instrument became irrevocable upon the death 30286
of a person who at the time of death was domiciled in this state 30287
for purposes of this chapter, that person is a person described in 30288
division (I)(3)(a)(iii) of this section.30289

        (b) A trust is irrevocable to the extent that the transferor 30290
is not considered to be the owner of the net assets of the trust 30291
under sections 671 to 678 of the Internal Revenue Code.30292

       (c) With respect to a trust other than a charitable lead30293
trust, "qualifying beneficiary" has the same meaning as "potential30294
current beneficiary" as defined in section 1361(e)(2) of the30295
Internal Revenue Code, and with respect to a charitable lead trust30296
"qualifying beneficiary" is any current, future, or contingent30297
beneficiary, but with respect to any trust "qualifying30298
beneficiary" excludes a person or a governmental entity or30299
instrumentality to any of which a contribution would qualify for30300
the charitable deduction under section 170 of the Internal Revenue30301
Code.30302

        (d) For the purposes of division (I)(3)(a) of this section,30303
the extent to which a trust consists directly or indirectly, in30304
whole or in part, of assets, net of any related liabilities, that30305
were transferred directly or indirectly, in whole or part, to the30306
trust by any of the sources enumerated in that division shall be30307
ascertained by multiplying the fair market value of the trust's30308
assets, net of related liabilities, by the qualifying ratio, which30309
shall be computed as follows:30310

        (i) The first time the trust receives assets, the numerator30311
of the qualifying ratio is the fair market value of those assets30312
at that time, net of any related liabilities, from sources30313
enumerated in division (I)(3)(a) of this section. The denominator30314
of the qualifying ratio is the fair market value of all the30315
trust's assets at that time, net of any related liabilities.30316

        (ii) Each subsequent time the trust receives assets, a30317
revised qualifying ratio shall be computed. The numerator of the30318
revised qualifying ratio is the sum of (1) the fair market value30319
of the trust's assets immediately prior to the subsequent30320
transfer, net of any related liabilities, multiplied by the30321
qualifying ratio last computed without regard to the subsequent30322
transfer, and (2) the fair market value of the subsequently30323
transferred assets at the time transferred, net of any related30324
liabilities, from sources enumerated in division (I)(3)(a) of this30325
section. The denominator of the revised qualifying ratio is the30326
fair market value of all the trust's assets immediately after the30327
subsequent transfer, net of any related liabilities.30328

       (iii) Whether a transfer to the trust is by or from any of 30329
the sources enumerated in division (I)(3)(a) of this section shall 30330
be ascertained without regard to the domicile of the trust's 30331
beneficiaries.30332

        (e) For the purposes of division (I)(3)(a)(i) of this30333
section:30334

        (i) A trust is described in division (I)(3)(e)(i) of this30335
section if the trust is a testamentary trust and the testator of30336
that testamentary trust was domiciled in this state at the time of30337
the testator's death for purposes of the taxes levied under30338
Chapter 5731. of the Revised Code.30339

        (ii) A trust is described in division (I)(3)(e)(ii) of this30340
section if the transfer is a qualifying transfer described in any30341
of divisions (I)(3)(f)(i) to (vi) of this section, the trust is an30342
irrevocable inter vivos trust, and at least one of the trust's30343
qualifying beneficiaries is domiciled in this state for purposes30344
of this chapter during all or some portion of the trust's current30345
taxable year.30346

        (f) For the purposes of division (I)(3)(e)(ii) of this30347
section, a "qualifying transfer" is a transfer of assets, net of30348
any related liabilities, directly or indirectly to a trust, if the30349
transfer is described in any of the following:30350

        (i) The transfer is made to a trust, created by the decedent 30351
before the decedent's death and while the decedent was domiciled 30352
in this state for the purposes of this chapter, and, prior to the 30353
death of the decedent, the trust became irrevocable while the 30354
decedent was domiciled in this state for the purposes of this 30355
chapter.30356

        (ii) The transfer is made to a trust to which the decedent,30357
prior to the decedent's death, had directly or indirectly30358
transferred assets, net of any related liabilities, while the30359
decedent was domiciled in this state for the purposes of this30360
chapter, and prior to the death of the decedent the trust became30361
irrevocable while the decedent was domiciled in this state for the30362
purposes of this chapter.30363

        (iii) The transfer is made on account of a contractual30364
relationship existing directly or indirectly between the30365
transferor and either the decedent or the estate of the decedent30366
at any time prior to the date of the decedent's death, and the30367
decedent was domiciled in this state at the time of death for30368
purposes of the taxes levied under Chapter 5731. of the Revised30369
Code.30370

        (iv) The transfer is made to a trust on account of a30371
contractual relationship existing directly or indirectly between30372
the transferor and another person who at the time of the30373
decedent's death was domiciled in this state for purposes of this30374
chapter.30375

        (v) The transfer is made to a trust on account of the will of 30376
a testator.30377

        (vi) The transfer is made to a trust created by or caused to 30378
be created by a court, and the trust was directly or indirectly30379
created in connection with or as a result of the death of an30380
individual who, for purposes of the taxes levied under Chapter30381
5731. of the Revised Code, was domiciled in this state at the time30382
of the individual's death.30383

       (g) The tax commissioner may adopt rules to ascertain the30384
part of a trust residing in this state.30385

       (J) "Nonresident" means an individual or estate that is not a 30386
resident. An individual who is a resident for only part of a30387
taxable year is a nonresident for the remainder of that taxable30388
year.30389

       (K) "Pass-through entity" has the same meaning as in section30390
5733.04 of the Revised Code.30391

       (L) "Return" means the notifications and reports required to30392
be filed pursuant to this chapter for the purpose of reporting the30393
tax due and includes declarations of estimated tax when so30394
required.30395

       (M) "Taxable year" means the calendar year or the taxpayer's30396
fiscal year ending during the calendar year, or fractional part30397
thereof, upon which the adjusted gross income is calculated30398
pursuant to this chapter.30399

       (N) "Taxpayer" means any person subject to the tax imposed by 30400
section 5747.02 of the Revised Code or any pass-through entity30401
that makes the election under division (D) of section 5747.08 of30402
the Revised Code.30403

       (O) "Dependents" means dependents as defined in the Internal30404
Revenue Code and as claimed in the taxpayer's federal income tax30405
return for the taxable year or which the taxpayer would have been30406
permitted to claim had the taxpayer filed a federal income tax30407
return.30408

       (P) "Principal county of employment" means, in the case of a30409
nonresident, the county within the state in which a taxpayer30410
performs services for an employer or, if those services are30411
performed in more than one county, the county in which the major30412
portion of the services are performed.30413

       (Q) As used in sections 5747.50 to 5747.55 of the Revised30414
Code:30415

       (1) "Subdivision" means any county, municipal corporation,30416
park district, or township.30417

       (2) "Essential local government purposes" includes all30418
functions that any subdivision is required by general law to30419
exercise, including like functions that are exercised under a30420
charter adopted pursuant to the Ohio Constitution.30421

       (R) "Overpayment" means any amount already paid that exceeds30422
the figure determined to be the correct amount of the tax.30423

       (S) "Taxable income" or "Ohio taxable income" applies only to 30424
estates and trusts, and means federal taxable income, as defined 30425
and used in the Internal Revenue Code, adjusted as follows:30426

       (1) Add interest or dividends, net of ordinary, necessary,30427
and reasonable expenses not deducted in computing federal taxable30428
income, on obligations or securities of any state or of any30429
political subdivision or authority of any state, other than this30430
state and its subdivisions and authorities, but only to the extent 30431
that such net amount is not otherwise includible in Ohio taxable 30432
income and is described in either division (S)(1)(a) or (b) of 30433
this section:30434

        (a) The net amount is not attributable to the S portion of an 30435
electing small business trust and has not been distributed to30436
beneficiaries for the taxable year;30437

        (b) The net amount is attributable to the S portion of an30438
electing small business trust for the taxable year.30439

       (2) Add interest or dividends, net of ordinary, necessary,30440
and reasonable expenses not deducted in computing federal taxable30441
income, on obligations of any authority, commission,30442
instrumentality, territory, or possession of the United States to30443
the extent that the interest or dividends are exempt from federal30444
income taxes but not from state income taxes, but only to the30445
extent that such net amount is not otherwise includible in Ohio30446
taxable income and is described in either division (S)(1)(a) or30447
(b) of this section;30448

       (3) Add the amount of personal exemption allowed to the30449
estate pursuant to section 642(b) of the Internal Revenue Code;30450

       (4) Deduct interest or dividends, net of related expenses30451
deducted in computing federal taxable income, on obligations of30452
the United States and its territories and possessions or of any30453
authority, commission, or instrumentality of the United States to30454
the extent that the interest or dividends are exempt from state30455
taxes under the laws of the United States, but only to the extent30456
that such amount is included in federal taxable income and is30457
described in either division (S)(1)(a) or (b) of this section;30458

       (5) Deduct the amount of wages and salaries, if any, not30459
otherwise allowable as a deduction but that would have been30460
allowable as a deduction in computing federal taxable income for30461
the taxable year, had the targeted jobs credit allowed under30462
sections 38, 51, and 52 of the Internal Revenue Code not been in30463
effect, but only to the extent such amount relates either to30464
income included in federal taxable income for the taxable year or30465
to income of the S portion of an electing small business trust for30466
the taxable year;30467

       (6) Deduct any interest or interest equivalent, net of30468
related expenses deducted in computing federal taxable income, on30469
public obligations and purchase obligations, but only to the30470
extent that such net amount relates either to income included in30471
federal taxable income for the taxable year or to income of the S30472
portion of an electing small business trust for the taxable year;30473

       (7) Add any loss or deduct any gain resulting from sale,30474
exchange, or other disposition of public obligations to the extent30475
that such loss has been deducted or such gain has been included in30476
computing either federal taxable income or income of the S portion30477
of an electing small business trust for the taxable year;30478

       (8) Except in the case of the final return of an estate, add30479
any amount deducted by the taxpayer on both its Ohio estate tax30480
return pursuant to section 5731.14 of the Revised Code, and on its30481
federal income tax return in determining federal taxable income;30482

       (9)(a) Deduct any amount included in federal taxable income30483
solely because the amount represents a reimbursement or refund of30484
expenses that in a previous year the decedent had deducted as an30485
itemized deduction pursuant to section 63 of the Internal Revenue30486
Code and applicable treasury regulations. The deduction otherwise30487
allowed under division (S)(9)(a) of this section shall be reduced30488
to the extent the reimbursement is attributable to an amount the30489
taxpayer or decedent deducted under this section in any taxable30490
year.30491

       (b) Add any amount not otherwise included in Ohio taxable30492
income for any taxable year to the extent that the amount is30493
attributable to the recovery during the taxable year of any amount30494
deducted or excluded in computing federal or Ohio taxable income30495
in any taxable year, but only to the extent such amount has not30496
been distributed to beneficiaries for the taxable year.30497

       (10) Deduct any portion of the deduction described in section 30498
1341(a)(2) of the Internal Revenue Code, for repaying previously 30499
reported income received under a claim of right, that meets both 30500
of the following requirements:30501

       (a) It is allowable for repayment of an item that was30502
included in the taxpayer's taxable income or the decedent's30503
adjusted gross income for a prior taxable year and did not qualify30504
for a credit under division (A) or (B) of section 5747.05 of the30505
Revised Code for that year.30506

       (b) It does not otherwise reduce the taxpayer's taxable30507
income or the decedent's adjusted gross income for the current or30508
any other taxable year.30509

       (11) Add any amount claimed as a credit under section30510
5747.059 of the Revised Code to the extent that the amount30511
satisfies either of the following:30512

       (a) The amount was deducted or excluded from the computation30513
of the taxpayer's federal taxable income as required to be30514
reported for the taxpayer's taxable year under the Internal30515
Revenue Code;30516

       (b) The amount resulted in a reduction in the taxpayer's30517
federal taxable income as required to be reported for any of the30518
taxpayer's taxable years under the Internal Revenue Code.30519

       (12) Deduct any amount, net of related expenses deducted in30520
computing federal taxable income, that a trust is required to30521
report as farm income on its federal income tax return, but only30522
if the assets of the trust include at least ten acres of land30523
satisfying the definition of "land devoted exclusively to30524
agricultural use" under section 5713.30 of the Revised Code,30525
regardless of whether the land is valued for tax purposes as such30526
land under sections 5713.30 to 5713.38 of the Revised Code. If the30527
trust is a pass-thoughpass-through entity investor, section 30528
5747.231 of the Revised Code applies in ascertaining if the trust 30529
is eligible to claim the deduction provided by division (S)(12) of 30530
this section in connection with the pass-through entity's farm 30531
income.30532

        Except for farm income attributable to the S portion of an30533
electing small business trust, the deduction provided by division30534
(S)(12) of this section is allowed only to the extent that the30535
trust has not distributed such farm income. Division (S)(12) of30536
this section applies only to taxable years of a trust beginning in30537
2002 or thereafter.30538

       (13) Add the net amount of income described in section 641(c)30539
of the Internal Revenue Code to the extent that amount is not30540
included in federal taxable income.30541

       (14) Add or deduct the amount the taxpayer would be required30542
to add or deduct under division (A)(20) or (21) of this section if30543
the taxpayer's Ohio taxable income were computed in the same30544
manner as an individual's Ohio adjusted gross income is computed30545
under this section. In the case of a trust, division (S)(14) of30546
this section applies only to any of the trust's taxable years30547
beginning in 2002 or thereafter.30548

       (T) "School district income" and "school district income tax" 30549
have the same meanings as in section 5748.01 of the Revised Code.30550

       (U) As used in divisions (A)(8), (A)(9), (S)(6), and (S)(7)30551
of this section, "public obligations," "purchase obligations," and30552
"interest or interest equivalent" have the same meanings as in30553
section 5709.76 of the Revised Code.30554

       (V) "Limited liability company" means any limited liability30555
company formed under Chapter 1705. of the Revised Code or under30556
the laws of any other state.30557

       (W) "Pass-through entity investor" means any person who,30558
during any portion of a taxable year of a pass-through entity, is30559
a partner, member, shareholder, or equity investor in that30560
pass-through entity.30561

       (X) "Banking day" has the same meaning as in section 1304.0130562
of the Revised Code.30563

       (Y) "Month" means a calendar month.30564

       (Z) "Quarter" means the first three months, the second three30565
months, the third three months, or the last three months of the30566
taxpayer's taxable year.30567

       (AA)(1) "Eligible institution" means a state university or30568
state institution of higher education as defined in section30569
3345.011 of the Revised Code, or a private, nonprofit college,30570
university, or other post-secondary institution located in this30571
state that possesses a certificate of authorization issued by the30572
Ohio board of regents pursuant to Chapter 1713. of the Revised30573
Code or a certificate of registration issued by the state board of30574
career colleges and schools under Chapter 3332. of the Revised30575
Code.30576

       (2) "Qualified tuition and fees" means tuition and fees30577
imposed by an eligible institution as a condition of enrollment or30578
attendance, not exceeding two thousand five hundred dollars in30579
each of the individual's first two years of post-secondary30580
education. If the individual is a part-time student, "qualified30581
tuition and fees" includes tuition and fees paid for the academic30582
equivalent of the first two years of post-secondary education30583
during a maximum of five taxable years, not exceeding a total of30584
five thousand dollars. "Qualified tuition and fees" does not30585
include:30586

       (a) Expenses for any course or activity involving sports,30587
games, or hobbies unless the course or activity is part of the30588
individual's degree or diploma program;30589

       (b) The cost of books, room and board, student activity fees,30590
athletic fees, insurance expenses, or other expenses unrelated to 30591
the individual's academic course of instruction;30592

       (c) Tuition, fees, or other expenses paid or reimbursed30593
through an employer, scholarship, grant in aid, or other30594
educational benefit program.30595

       (BB)(1) "Modified business income" means the business income30596
included in a trust's Ohio taxable income after such taxable30597
income is first reduced by the qualifying trust amount, if any.30598

       (2) "Qualifying trust amount" of a trust means capital gains30599
and losses from the sale, exchange, or other disposition of equity30600
or ownership interests in, or debt obligations of, a qualifying30601
investee to the extent included in the trust's Ohio taxable 30602
income, but only if the following requirements are satisfied:30603

        (a) The book value of the qualifying investee's physical 30604
assets in this state and everywhere, as of the last day of the 30605
qualifying investee's fiscal or calendar year ending immediately 30606
prior to the date on which the trust recognizes the gain or loss, 30607
is available to the trust.30608

       (b) The requirements of section 5747.011 of the Revised Code30609
are satisfied for the trust's taxable year in which the trust30610
recognizes the gain or loss.30611

        Any gain or loss that is not a qualifying trust amount is30612
modified business income, qualifying investment income, or30613
modified nonbusiness income, as the case may be.30614

       (3) "Modified nonbusiness income" means a trust's Ohio30615
taxable income other than modified business income, other than the30616
qualifying trust amount, and other than qualifying investment30617
income, as defined in section 5747.012 of the Revised Code, to the30618
extent such qualifying investment income is not otherwise part of30619
modified business income.30620

       (4) "Modified Ohio taxable income" applies only to trusts,30621
and means the sum of the amounts described in divisions (BB)(4)(a) 30622
to (c) of this section:30623

       (a) The fraction, calculated under section 5747.013, and 30624
applying section 5747.231 of the Revised Code, multiplied by the 30625
sum of the following amounts:30626

        (i) The trust's modified business income;30627

        (ii) The trust's qualifying investment income, as defined in 30628
section 5747.012 of the Revised Code, but only to the extent the 30629
qualifying investment income does not otherwise constitute30630
modified business income and does not otherwise constitute a30631
qualifying trust amount.30632

       (b) The qualifying trust amount multiplied by a fraction, the 30633
numerator of which is the sum of the book value of the qualifying 30634
investee's physical assets in this state on the last day of the 30635
qualifying investee's fiscal or calendar year ending immediately 30636
prior to the day on which the trust recognizes the qualifying 30637
trust amount, and the denominator of which is the sum of the book 30638
value of the qualifying investee's total physical assets 30639
everywhere on the last day of the qualifying investee's fiscal or 30640
calendar year ending immediately prior to the day on which the 30641
trust recognizes the qualifying trust amount. If, for a taxable 30642
year, the trust recognizes a qualifying trust amount with respect 30643
to more than one qualifying investee, the amount described in 30644
division (BB)(4)(b) of this section shall equal the sum of the30645
products so computed for each such qualifying investee.30646

       (c)(i) With respect to a trust or portion of a trust that is 30647
a resident as ascertained in accordance with division (I)(3)(d) of 30648
this section, its modified nonbusiness income.30649

        (ii) With respect to a trust or portion of a trust that is30650
not a resident as ascertained in accordance with division30651
(I)(3)(d) of this section, the amount of its modified nonbusiness30652
income satisfying the descriptions in divisions (B)(2) to (5) of30653
section 5747.20 of the Revised Code, except as otherwise provided 30654
in division (BB)(4)(c)(ii) of this section. With respect to a 30655
trust or portion of a trust that is not a resident as ascertained 30656
in accordance with division (I)(3)(d) of this section, the trust's 30657
portion of modified nonbusiness income recognized from the sale, 30658
exchange, or other disposition of a debt interest in or equity 30659
interest in a section 5747.212 entity, as defined in section 30660
5747.212 of the Revised Code, without regard to division (A) of 30661
that section, shall not be allocated to this state in accordance 30662
with section 5747.20 of the Revised Code but shall be apportioned 30663
to this state in accordance with division (B) of section 5747.212 30664
of the Revised Code without regard to division (A) of that 30665
section.30666

       If the allocation and apportionment of a trust's income under30667
divisions (BB)(4)(a) and (c) of this section do not fairly30668
represent the modified Ohio taxable income of the trust in this30669
state, the alternative methods described in division (C) of30670
section 5747.21 of the Revised Code may be applied in the manner30671
and to the same extent provided in that section.30672

       (5)(a) Except as set forth in division (BB)(5)(b) of this 30673
section, "qualifying investee" means a person in which a trust has 30674
an equity or ownership interest, or a person or unit of government 30675
the debt obligations of either of which are owned by a trust. For 30676
the purposes of division (BB)(2)(a) of this section and for the 30677
purpose of computing the fraction described in division (BB)(4)(b) 30678
of this section, all of the following apply:30679

        (i) If the qualifying investee is a member of a qualifying30680
controlled group on the last day of the qualifying investee's30681
fiscal or calendar year ending immediately prior to the date on30682
which the trust recognizes the gain or loss, then "qualifying30683
investee" includes all persons in the qualifying controlled group30684
on such last day.30685

        (ii) If the qualifying investee, or if the qualifying30686
investee and any members of the qualifying controlled group of30687
which the qualifying investee is a member on the last day of the30688
qualifying investee's fiscal or calendar year ending immediately30689
prior to the date on which the trust recognizes the gain or loss,30690
separately or cumulatively own, directly or indirectly, on the30691
last day of the qualifying investee's fiscal or calendar year30692
ending immediately prior to the date on which the trust recognizes30693
the qualifying trust amount, more than fifty per cent of the30694
equity of a pass-through entity, then the qualifying investee and30695
the other members are deemed to own the proportionate share of the30696
pass-through entity's physical assets which the pass-through30697
entity directly or indirectly owns on the last day of the30698
pass-through entity's calendar or fiscal year ending within or30699
with the last day of the qualifying investee's fiscal or calendar30700
year ending immediately prior to the date on which the trust30701
recognizes the qualifying trust amount.30702

        (iii) For the purposes of division (BB)(5)(a)(iii) of this30703
section, "upper level pass-through entity" means a pass-through30704
entity directly or indirectly owning any equity of another30705
pass-through entity, and "lower level pass-through entity" means30706
that other pass-through entity.30707

        An upper level pass-through entity, whether or not it is also 30708
a qualifying investee, is deemed to own, on the last day of the 30709
upper level pass-through entity's calendar or fiscal year, the30710
proportionate share of the lower level pass-through entity's30711
physical assets that the lower level pass-through entity directly30712
or indirectly owns on the last day of the lower level pass-through30713
entity's calendar or fiscal year ending within or with the last30714
day of the upper level pass-through entity's fiscal or calendar30715
year. If the upper level pass-through entity directly and30716
indirectly owns less than fifty per cent of the equity of the30717
lower level pass-through entity on each day of the upper level30718
pass-through entity's calendar or fiscal year in which or with30719
which ends the calendar or fiscal year of the lower level30720
pass-through entity and if, based upon clear and convincing30721
evidence, complete information about the location and cost of the30722
physical assets of the lower pass-through entity is not available30723
to the upper level pass-through entity, then solely for purposes30724
of ascertaining if a gain or loss constitutes a qualifying trust30725
amount, the upper level pass-through entity shall be deemed as30726
owning no equity of the lower level pass-through entity for each30727
day during the upper level pass-through entity's calendar or30728
fiscal year in which or with which ends the lower level30729
pass-through entity's calendar or fiscal year. Nothing in division 30730
(BB)(5)(a)(iii) of this section shall be construed to provide for 30731
any deduction or exclusion in computing any trust's Ohio taxable 30732
income.30733

       (b) With respect to a trust that is not a resident for the30734
taxable year and with respect to a part of a trust that is not a30735
resident for the taxable year, "qualifying investee" for that30736
taxable year does not include a C corporation if both of the30737
following apply:30738

       (i) During the taxable year the trust or part of the trust30739
recognizes a gain or loss from the sale, exchange, or other30740
disposition of equity or ownership interests in, or debt30741
obligations of, the C corporation.30742

       (ii) Such gain or loss constitutes nonbusiness income.30743

        (6) "Available" means information is such that a person is 30744
able to learn of the information by the due date plus extensions, 30745
if any, for filing the return for the taxable year in which the 30746
trust recognizes the gain or loss.30747

        (CC) "Qualifying controlled group" has the same meaning as in 30748
section 5733.04 of the Revised Code.30749

        (DD) "Related member" has the same meaning as in section30750
5733.042 of the Revised Code.30751

       (EE)(1) For the purposes of division (EE) of this section: 30752

       (a) "Qualifying person" means any person other than a 30753
qualifying corporation.30754

       (b) "Qualifying corporation" means any person classified for 30755
federal income tax purposes as an association taxable as a 30756
corporation, except either of the following:30757

       (i) A corporation that has made an election under subchapter 30758
S, chapter one, subtitle A, of the Internal Revenue Code for its 30759
taxable year ending within, or on the last day of, the investor's 30760
taxable year;30761

       (ii) A subsidiary that is wholly owned by any corporation 30762
that has made an election under subchapter S, chapter one, 30763
subtitle A of the Internal Revenue Code for its taxable year 30764
ending within, or on the last day of, the investor's taxable year.30765

       (2) For the purposes of this chapter, unless expressly stated 30766
otherwise, no qualifying person indirectly owns any asset directly 30767
or indirectly owned by any qualifying corporation.30768

       (FF) For purposes of this chapter and Chapter 5751. of the 30769
Revised Code:30770

       (1) "Trust" does not include a qualified pre-income tax 30771
trust.30772

       (2) A "qualified pre-income tax trust" is any pre-income tax 30773
trust that makes a qualifying pre-income tax trust election as 30774
described in division (FF)(3) of this section.30775

       (3) A "qualifying pre-income tax trust election" is an 30776
election by a pre-income tax trust to subject to the tax imposed 30777
by section 5751.02 of the Revised Code the pre-income tax trust 30778
and all pass-through entities of which the trust owns or controls, 30779
directly, indirectly, or constructively through related interests, 30780
five per cent or more of the ownership or equity interests. The 30781
trustee shall notify the tax commissioner in writing of the 30782
election on or before April 15, 2006. The election, if timely 30783
made, shall be effective on and after January 1, 2006, and shall 30784
apply for all tax periods and tax years until revoked by the 30785
trustee of the trust.30786

       (4) A "pre-income tax trust" is a trust that satisfies all of 30787
the following requirements:30788

       (a) The document or instrument creating the trust was 30789
executed by the grantor before January 1, 1972;30790

       (b) The trust became irrevocable upon the creation of the 30791
trust; and30792

       (c) The grantor was domiciled in this state at the time the 30793
trust was created.30794

       Sec. 5747.012. This section applies for the purposes of30795
divisions (BB)(3) and (BB)(4)(a)(ii) of section 5747.01 of the30796
Revised Code.30797

        (A) As used in this section:30798

        (1)(a) Except as set forth in division (A)(1)(b) of this30799
section, "qualifying investment income" means the portion of a30800
qualifying investment pass-through entity's net income30801
attributable to transaction fees in connection with the30802
acquisition, ownership, or disposition of intangible property;30803
loan fees; financing fees; consent fees; waiver fees; application30804
fees; net management fees; dividend income; interest income; net30805
capital gains from the sale or exchange or other disposition of30806
intangible property; and all types and classifications of income30807
attributable to distributive shares of income from other30808
pass-through entities.30809

        (b)(i) Notwithstanding division (A)(1)(a) of this section,30810
"qualifying investment income" does not include any part of the30811
qualifying investment pass-through entity's net capital gain30812
which, after the application of section 5747.231 of the Revised30813
Code with respect to a trust, would also constitute a qualifying30814
trust amount.30815

        (ii) Notwithstanding division (A)(1)(a) of this section,30816
"qualifying investment income" does not include any part of the30817
qualifying investment pass-through entity's net income30818
attributable to the portion of a distributive share of income30819
directly or indirectly from another pass-through entity to the30820
extent such portion constitutes the other pass-through entity's30821
net capital gain which, after the application of section 5747.23130822
of the Revised Code with respect to a trust, would also constitute30823
a qualifying trust amount.30824

        (2) "Qualifying investment pass-through entity" means an30825
investment pass-through entity, as defined in section 5733.401 of30826
the Revised Code, subject to the following qualifications:30827

        (a) "Forty per cent" shall be substituted for "ninety per30828
cent" wherever "ninety per cent" appears in section 5733.401 of30829
the Revised Code.30830

        (b) The pass-through entity must have been formed or30831
organized as an entity prior to June 5, 2002, and must exist as a 30832
pass-through entity for all of the taxable year of the trust.30833

        (c) The qualifying section 5747.012 trust or related persons 30834
to the qualifying section 5747.012 trust must directly or30835
indirectly own at least five per cent of the equity of the30836
investment pass-through entity each day of the entity's fiscal or30837
calendar year ending within or with the last day of the qualifying30838
section 5747.012 trust's taxable year;30839

        (d) During the investment pass-through entity's calendar or30840
fiscal year ending within or with the last day of the qualifying30841
section 5747.012 trust's taxable year, the qualifying section 30842
5747.012 trust or related persons of or to the qualifying section 30843
5747.012 trust must, on each day of the investment pass-through 30844
entity's year, own directly, or own through equity investments in 30845
other pass-through entities, more than sixty per cent of the 30846
equity of the investment pass-through entity.30847

        (B) "Qualifying section 5747.012 trust" means a trust30848
satisfying one of the following:30849

        (1) The trust was created prior to, and was irrevocable on,30850
June 5, 2002; or30851

        (2) If the trust was created after June 4, 2002, or if the 30852
trust became irrevocable after June 4, 2002, then at least eighty 30853
per cent of the assets transferred to the trust must have been 30854
previously owned by related persons to the trust or by a trust 30855
created prior to June 5, 2002, under which the creator did not 30856
retain the power to change beneficiaries, amend the trust, or30857
revoke the trust. For purposes of division (B)(2) of this section, 30858
the power to substitute property of equal value shall not be 30859
considered to be a power to change beneficiaries, amend the trust, 30860
or revoke the trust.30861

        (C) For the purposes of this section, "related persons" means 30862
the family of a qualifying individual beneficiary, as defined in30863
division (A)(5) of section 5747.011 of the Revised Code. For the30864
purposes of this division, "family" has the same meaning as in30865
division (A)(6) of section 5747.011 of the Revised Code.30866

        (D) For the purposes of applying divisions (A)(2)(c),30867
(A)(2)(d), and (B)(2) of this section, the related persons or the30868
qualifying section 5747.012 trust, as the case may be, shall be30869
deemed to own the equity of the investment pass-through entity30870
after the application of division (B) of section 5747.011 of the30871
Revised Code.30872

        (E) "Irrevocable" has the same meaning as in division30873
(I)(3)(b) of section 5747.01 of the Revised Code.30874

        (F) Nothing in this section requires any item of income,30875
gain, or loss not satisfying the definition of qualifying30876
investment income to be treated as modified nonbusiness income.30877
Any item of income, gain, or loss that is not qualifying30878
investment income is modified business income, modified30879
nonbusiness income, or a qualifying trust amount, as the case may30880
be.30881

       Sec. 5747.05.  As used in this section, "income tax" includes30882
both a tax on net income and a tax measured by net income.30883

       The following credits shall be allowed against the income tax30884
imposed by section 5747.02 of the Revised Code on individuals and30885
estates:30886

       (A)(1) The amount of tax otherwise due under section 5747.0230887
of the Revised Code on such portion of the adjusted gross income30888
of any nonresident taxpayer that is not allocable to this state30889
pursuant to sections 5747.20 to 5747.23 of the Revised Code;30890

       (2) The credit provided under this division shall not exceed30891
the portion of the total tax due under section 5747.02 of the30892
Revised Code that the amount of the nonresident taxpayer's30893
adjusted gross income not allocated to this state pursuant to30894
sections 5747.20 to 5747.23 of the Revised Code bears to the total30895
adjusted gross income of the nonresident taxpayer derived from all30896
sources everywhere.30897

       (3) The tax commissioner may enter into an agreement with the 30898
taxing authorities of any state or of the District of Columbia30899
that imposes an income tax to provide that compensation paid in30900
this state to a nonresident taxpayer shall not be subject to the30901
tax levied in section 5747.02 of the Revised Code so long as30902
compensation paid in such other state or in the District of30903
Columbia to a resident taxpayer shall likewise not be subject to30904
the income tax of such other state or of the District of Columbia.30905

       (B) The lesser of division (B)(1) or (2) of this section:30906

       (1) The amount of tax otherwise due under section 5747.02 of30907
the Revised Code on such portion of the adjusted gross income of a30908
resident taxpayer that in another state or in the District of30909
Columbia is subjected to an income tax. The credit provided under30910
division (B)(1) of this section shall not exceed the portion of30911
the total tax due under section 5747.02 of the Revised Code that30912
the amount of the resident taxpayer's adjusted gross income30913
subjected to an income tax in the other state or in the District30914
of Columbia bears to the total adjusted gross income of the30915
resident taxpayer derived from all sources everywhere.30916

       (2) The amount of income tax liability to another state or30917
the District of Columbia on the portion of the adjusted gross30918
income of a resident taxpayer that in another state or in the30919
District of Columbia is subjected to an income tax. The credit30920
provided under division (B)(2) of this section shall not exceed30921
the amount of tax otherwise due under section 5747.02 of the30922
Revised Code.30923

       (3) If the credit provided under division (B) of this section 30924
is affected by a change in either the portion of adjusted gross 30925
income of a resident taxpayer subjected to an income tax in30926
another state or the District of Columbia or the amount of income30927
tax liability that has been paid to another state or the District30928
of Columbia, the taxpayer shall report the change to the tax30929
commissioner within sixty days of the change in such form as the30930
commissioner requires.30931

       (a) In the case of an underpayment, the report shall be30932
accompanied by payment of any additional tax due as a result of30933
the reduction in credit together with interest on the additional30934
tax and is a return subject to assessment under section 5747.13 of30935
the Revised Code solely for the purpose of assessing any30936
additional tax due under this division, together with any30937
applicable penalty and interest. It shall not reopen the30938
computation of the taxpayer's tax liability under this chapter30939
from a previously filed return no longer subject to assessment30940
except to the extent that such liability is affected by an30941
adjustment to the credit allowed by division (B) of this section.30942

       (b) In the case of an overpayment, an application for refund30943
may be filed under this division within the sixty day period30944
prescribed for filing the report even if it is beyond the period30945
prescribed in section 5747.11 of the Revised Code if it otherwise30946
conforms to the requirements of such section. An application filed 30947
under this division shall only claim refund of overpayments30948
resulting from an adjustment to the credit allowed by division (B)30949
of this section unless it is also filed within the time prescribed30950
in section 5747.11 of the Revised Code. It shall not reopen the30951
computation of the taxpayer's tax liability except to the extent30952
that such liability is affected by an adjustment to the credit30953
allowed by division (B) of this section.30954

       (4) No credit shall be allowed under division (B) of this 30955
section to the extent that for any taxable yearfor income tax 30956
paid or accrued to another state or to the District of Columbia if30957
the taxpayer, when computing federal adjusted gross income, has 30958
directly or indirectly deducted, or was required to directly or 30959
indirectly deduct, the amount of that income tax liability to 30960
another state or the District of Columbia in computing federal 30961
adjusted gross income.30962

       (C) For a taxpayer sixty-five years of age or older during30963
the taxable year, a credit for such year equal to fifty dollars30964
for each return required to be filed under section 5747.08 of the30965
Revised Code.30966

       (D) A taxpayer sixty-five years of age or older during the30967
taxable year who has received a lump-sum distribution from a30968
pension, retirement, or profit-sharing plan in the taxable year30969
may elect to receive a credit under this division in lieu of the30970
credit to which the taxpayer is entitled under division (C) of30971
this section. A taxpayer making such election shall receive a30972
credit for the taxable year equal to fifty dollars times the30973
taxpayer's expected remaining life as shown by annuity tables30974
issued under the provisions of the Internal Revenue Code and in30975
effect for the calendar year which includes the last day of the30976
taxable year. A taxpayer making an election under this division is 30977
not entitled to the credit authorized under division (C) of this 30978
section in subsequent taxable years except that if such election 30979
was made prior to July 1, 1983, the taxpayer is entitled to 30980
one-half the credit authorized under such division in subsequent 30981
taxable years but may not make another election under this 30982
division.30983

       (E) A taxpayer who is not sixty-five years of age or older30984
during the taxable year who has received a lump-sum distribution30985
from a pension, retirement, or profit-sharing plan in a taxable30986
year ending on or before July 31, 1991, may elect to take a credit30987
against the tax otherwise due under this chapter for such year30988
equal to fifty dollars times the expected remaining life of a30989
taxpayer sixty-five years of age as shown by annuity tables issued30990
under the provisions of the Internal Revenue Code and in effect30991
for the calendar year which includes the last day of the taxable30992
year. A taxpayer making an election under this division is not30993
entitled to a credit under division (C) or (D) of this section in30994
any subsequent year except that if such election was made prior to30995
July 1, 1983, the taxpayer is entitled to one-half the credit30996
authorized under division (C) of this section in subsequent years30997
but may not make another election under this division. No taxpayer 30998
may make an election under this division for a taxable year ending 30999
on or after August 1, 1991.31000

       (F) A taxpayer making an election under either division (D)31001
or (E) of this section may make only one such election in the31002
taxpayer's lifetime.31003

       (G)(1) On a joint return filed by a husband and wife, each of 31004
whom had adjusted gross income of at least five hundred dollars, 31005
exclusive of interest, dividends and distributions, royalties, 31006
rent, and capital gains, a credit equal to the percentage shown in 31007
the table contained in this division of the amount of tax due 31008
after allowing for any other credit that precedes the credit under 31009
this division in the order required under section 5747.98 of the 31010
Revised Code.31011

       (2) The credit to which a taxpayer is entitled under this31012
division in any taxable year is the percentage shown in column B31013
that corresponds with the taxpayer's adjusted gross income, less31014
exemptions for the taxable year:31015

A. B. 31016

IF THE ADJUSTED GROSS INCOME, LESS EXEMPTIONS, FOR THE TAX YEAR IS: THE CREDIT FOR THE TAXABLE YEAR IS: 31017

$25,000 or less 20% 31018
More than $25,000 but not more than $50,000 15% 31019
More than $50,000 but not more than $75,000 10% 31020
More than $75,000 5% 31021

       (3) The credit allowed under this division shall not exceed31022
six hundred fifty dollars in any taxable year.31023

       (H) No claim for credit under this section shall be allowed31024
unless the claimant furnishes such supporting information as the31025
tax commissioner prescribes by rules. Each credit under this31026
section shall be claimed in the order required under section31027
5747.98 of the Revised Code.31028

       (I) An individual who is a resident for part of a taxable31029
year and a nonresident for the remainder of the taxable year is31030
allowed the credits under divisions (A) and (B) of this section in31031
accordance with rules prescribed by the tax commissioner. In no31032
event shall the same income be subject to both credits.31033

       (J) The credit allowed under division (A) of this section31034
shall be calculated based upon the amount of tax due under section31035
5747.02 of the Revised Code after subtracting any other credits31036
that precede the credit under that division in the order required31037
under section 5747.98 of the Revised Code. The credit allowed31038
under division (B) of this section shall be calculated based upon31039
the amount of tax due under section 5747.02 of the Revised Code31040
after subtracting any other credits that precede the credit under31041
that division in the order required under section 5747.98 of the31042
Revised Code.31043

       (K) No credit shall be allowed under division (B) of this31044
section unless the taxpayer furnishes such proof as the tax31045
commissioner shall require that the income tax liability has been31046
paid to another state or the District of Columbia.31047

       (L) No credit shall be allowed under division (B) of this31048
section for compensation that is not subject to the income tax of31049
another state or the District of Columbia as the result of an31050
agreement entered into by the tax commissioner under division31051
(A)(3) of this section.31052

       Sec. 5747.056. For taxable years beginning in 2005 or 31053
thereafter, a credit shall be allowed per return against the tax 31054
imposed by section 5747.02 of the Revised Code for an individual 31055
whosea return not filed by an estate or trust that indicates Ohio 31056
adjusted gross income less exemptions isof ten thousand dollars 31057
or less. For taxable years beginning in 2005, the credit shall 31058
equal one hundred seven dollars. For taxable years beginning in 31059
2006, the credit shall equal one hundred two dollars. For taxable 31060
years beginning in 2007, the credit shall equal ninety-eight 31061
dollars. For taxable years beginning in 2008, the credit shall 31062
equal ninety-three dollars. For taxable years beginning in 2009 or 31063
thereafter, the credit shall equal eighty-eight dollars. The 31064
credit shall be claimed in the order required under section 31065
5747.98 of the Revised Code.31066

       Sec. 5747.11.  (A) The tax commissioner shall refund to31067
employers, qualifying entities, or taxpayers, with respect to any 31068
tax imposed under section 5733.41, 5747.02, or 5747.41, or Chapter 31069
5748. of the Revised Code:31070

       (1) Overpayments of more than one dollar;31071

       (2) Amounts in excess of one dollar paid illegally or31072
erroneously;31073

       (3) Amounts in excess of one dollar paid on an illegal,31074
erroneous, or excessive assessment.31075

       (B) Except as otherwise provided under divisions (D) and (E) 31076
of this section, applications for refund shall be filed with the 31077
tax commissioner, on the form prescribed by the commissioner,31078
within four years from the date of the illegal, erroneous, or 31079
excessive payment of the tax, or within any additional period 31080
allowed by division (B)(3)(b) of section 5747.05, division (B) of 31081
section 5747.10, division (A) of section 5747.13, or division (C) 31082
of section 5747.45 of the Revised Code.31083

       On filing of the refund application, the commissioner shall31084
determine the amount of refund due and certify such amount to the31085
director of budget and management and treasurer of state for31086
payment from the tax refund fund created by section 5703.052 of31087
the Revised Code. Payment shall be made as provided in division 31088
(C) of section 117.45126.35 of the Revised Code.31089

       (C)(1) Interest shall be allowed and paid upon any illegal or31090
erroneous assessment in excess of one dollar in respect of the tax 31091
imposed under section 5747.02 or Chapter 5748. of the Revised Code 31092
at the rate per annum prescribed by section 5703.47 of the Revised 31093
Code from the date of the payment of the illegal or erroneous 31094
assessment until the date the refund of such amount is paid. If 31095
such refund results from the filing of a return or report, or the 31096
payment accompanying such return or report, by an employer or 31097
taxpayer, rather than from an assessment by the commissioner, such 31098
interest shall run from a period ninety days after the final 31099
filing date of the annual return until the date the refund is 31100
paid.31101

       (2) Interest shall be allowed and paid at the rate per annum31102
prescribed by section 5703.47 of the Revised Code upon any31103
overpayment in excess of one dollar in respect of the tax imposed31104
under section 5747.02 or Chapter 5748. of the Revised Code from31105
the date of the overpayment until the date of the refund of the31106
overpayment, except that if any overpayment is refunded within31107
ninety days after the final filing date of the annual return or31108
ninety days after the return is filed, whichever is later, no31109
interest shall be allowed on such overpayment. If the overpayment 31110
results from the carryback of a net operating loss or net capital 31111
loss to a previous taxable year, the overpayment is deemed not to 31112
have been made prior to the filing date, including any extension 31113
thereof, for the taxable year in which the net operating loss or 31114
net capital loss arises. For purposes of the payment of interest 31115
on overpayments, no amount of tax, for any taxable year, shall be 31116
treated as having been paid before the date on which the tax 31117
return for that year was due without regard to any extension of 31118
time for filing such return.31119

       (3) Interest shall be allowed at the rate per annum 31120
prescribed by section 5703.47 of the Revised Code on amounts 31121
refunded with respect to the taxes imposed under sections 5733.41 31122
and 5747.41 of the Revised Code. The interest shall run from31123
whichever of the following days is the latest until the day the 31124
refund is paid: the day the illegal, erroneous, or excessive 31125
payment was made; the ninetieth day after the final day the annual 31126
report was required to be filed under section 5747.42 of the 31127
Revised Code; or the ninetieth day after the day that report was 31128
filed.31129

       (D) "Ninety days" shall be substituted for "four years" in 31130
division (B) of this section if the taxpayer satisfies both of the 31131
following conditions:31132

       (1) The taxpayer has applied for a refund based in whole or 31133
in part upon section 5747.059 of the Revised Code;31134

       (2) The taxpayer asserts that either the imposition or 31135
collection of the tax imposed or charged by this chapter or any 31136
portion of such tax violates the Constitution of the United States 31137
or the Constitution of Ohio.31138

       (E)(1) Division (E)(2) of this section applies only if all of 31139
the following conditions are satisfied:31140

       (a) A qualifying entity pays an amount of the tax imposed by 31141
section 5733.41 or 5747.41 of the Revised Code;31142

       (b) The taxpayer is a qualifying investor as to that 31143
qualifying entity;31144

       (c) The taxpayer did not claim the credit provided for in 31145
section 5747.059 of the Revised Code as to the tax described in 31146
division (E)(1)(a) of this section;31147

       (d) The four-year period described in division (B) of this 31148
section has ended as to the taxable year for which the taxpayer 31149
otherwise would have claimed that credit.31150

       (2) A taxpayer shall file an application for refund pursuant 31151
to division (E) of this section within one year after the date the 31152
payment described in division (E)(1)(a) of this section is made. 31153
An application filed under division (E)(2) of this section shall 31154
claim refund only of overpayments resulting from the taxpayer's 31155
failure to claim the credit described in division (E)(1)(c) of 31156
this section. Nothing in division (E) of this section shall be 31157
construed to relieve a taxpayer from complying with division 31158
(A)(16) of section 5747.01 of the Revised Code.31159

       Sec. 5747.331. (A) As used in this section:31160

        (1) "Borrower" means any person that receives a loan from the 31161
director of development under section 166.21 of the Revised Code, 31162
regardless of whether the borrower is subject to the tax imposed 31163
by section 5747.02 of the Revised Code.31164

       (2) "Related member" has the same meaning as in section 31165
5733.042 of the Revised Code.31166

        (3) "Qualified research and development loan payments" has 31167
the same meaning as in division (D) of section 166.21 of the 31168
Revised Code.31169

        (B) Beginning with taxable year 2003 and ending with taxable 31170
years beginning in 2007, a nonrefundable credit is allowed against 31171
the tax imposed by section 5747.02 of the Revised Code equal to a 31172
borrower's qualified research and development loan payments made 31173
during the calendar year that includes the last day of the taxable 31174
year for which the credit is claimed. The amount of the credit for 31175
a taxable year shall not exceed one hundred fifty thousand 31176
dollars. No taxpayer is entitled to claim a credit under this 31177
section unless it has obtained a certificate issued by the 31178
director of development under division (D) of section 166.21 of 31179
the Revised Code and submits a copy of the certificate with its 31180
report for the taxable year. Failure to submit a copy of the 31181
certificate with the report does not invalidate a claim for a 31182
credit if the taxpayer submits a copy of the certificate within 31183
sixty days after the tax commissioner requests it. The credit 31184
shall be claimed in the order required under section 5747.98 of 31185
the Revised Code. The credit, to the extent it exceeds the 31186
taxpayer's tax liability for the taxable year after allowance for 31187
any other credits that precede the credit under this section in 31188
that order, shall be carried forward to the next succeeding 31189
taxable year or years until fully used. Any credit not fully 31190
utilized by the taxable year beginning in 2007 may be carried 31191
forward and applied against the tax levied by Chapter 5751. of the 31192
Revised Code to the extent allowed by section 5751.52 of the 31193
Revised Code.31194

        (C) A borrower entitled to a credit under this section may 31195
assign the credit, or a portion thereof, to any of the following:31196

        (1) A related member of that borrower;31197

        (2) The owner or lessee of the eligible research and 31198
development project;31199

        (3) A related member of the owner or lessee of the eligible 31200
research and development project.31201

        A borrower making an assignment under this division shall 31202
provide written notice of the assignment to the tax commissioner 31203
and the director of development, in such form as the tax 31204
commissioner prescribes, before the credit that was assigned is 31205
used. The assignor may not claim the credit to the extent it was 31206
assigned to an assignee. The assignee may claim the credit only to 31207
the extent the assignor has not claimed it.31208

       (D) If any taxpayer is a shareholder in an S corporation, a 31209
partner in a partnership, or a member in a limited liability 31210
company treated as a partnership for federal income tax purposes, 31211
the taxpayer shall be allowed the taxpayer's distributive or 31212
proportionate share of the credit available through the S 31213
corporation, partnership, or limited liability company.31214

        (E) The aggregate credit against the taxes imposed by 31215
sections 5733.06, 5733.065, 5733.066, and 5747.02 of the Revised 31216
Code that may be claimed under this section and section 5733.352 31217
of the Revised Code by a borrower as a result of qualified 31218
research and development loan payments attributable during a 31219
calendar year to any one loan shall not exceed one hundred fifty 31220
thousand dollars.31221

       Sec. 5748.01.  As used in this chapter:31222

       (A) "School district income tax" means an income tax adopted 31223
under one of the following:31224

       (1) Former section 5748.03 of the Revised Code as it existed 31225
prior to its repeal by Amended Substitute House Bill No. 291 of 31226
the 115th general assembly;31227

       (2) Section 5748.03 of the Revised Code as enacted in31228
Substitute Senate Bill No. 28 of the 118th general assembly;31229

       (3) Section 5748.08 of the Revised Code as enacted in Amended31230
Substitute Senate Bill No. 17 of the 122nd general assembly.31231

       (B) "Individual" means an individual subject to the tax31232
levied by section 5747.02 of the Revised Code.31233

       (C) "Estate" means an estate subject to the tax levied by31234
section 5747.02 of the Revised Code.31235

       (D) "Taxable year" means a taxable year as defined in31236
division (M) of section 5747.01 of the Revised Code.31237

       (E) "Taxable income" means:31238

       (1) In the case of an individual, one of the following, as 31239
specified in the resolution imposing the tax:31240

       (a) Ohio adjusted gross income for the taxable year as 31241
defined in division (A) of section 5747.01 of the Revised Code, 31242
less the exemptions provided by section 5747.02 of the Revised 31243
Code, and less military pay and allowances the deduction of which 31244
has been authorized pursuant to section 5748.011 of the Revised 31245
Code;31246

       (b) Wages, salaries, tips, and other employee compensation to 31247
the extent included in Ohio adjusted gross income as defined in 31248
section 5747.01 of the Revised Code, less military pay and 31249
allowances the deduction of which has been authorized pursuant to 31250
section 5748.011 of the Revised Code, and net earnings from 31251
self-employment, as defined in section 1402(a) of the Internal 31252
Revenue Code, to the extent included in Ohio adjusted gross 31253
income.31254

       (2) In the case of an estate, taxable income for the taxable 31255
year as defined in division (S) of section 5747.01 of the Revised 31256
Code.31257

       (F) Except as provided in section 5747.25 of the Revised31258
Code, "resident" of the school district means:31259

       (1) An individual who is a resident of this state as defined 31260
in division (I) of section 5747.01 of the Revised Code during all 31261
or a portion of the taxable year and who, during all or a portion 31262
of such period of state residency, is domiciled in the school 31263
district or lives in and maintains a permanent place of abode in 31264
the school district;31265

       (2) An estate of a decedent who, at the time of death, was 31266
domiciled in the school district.31267

       (G) "School district income" means:31268

       (1) With respect to an individual, the portion of the taxable 31269
income of an individual that is received by the individual during 31270
the portion of the taxable year that the individual is a resident 31271
of the school district and the school district income tax is in 31272
effect in that school district. An individual may have school 31273
district income with respect to more than one school district.31274

       (2) With respect to an estate, the taxable income of the31275
estate for the portion of the taxable year that the school31276
district income tax is in effect in that school district.31277

       (H) "Taxpayer" means an individual or estate having school31278
district income upon which a school district income tax is31279
imposed.31280

       (I) "School district purposes" means any of the purposes for 31281
which a tax may be levied pursuant to section 5705.21 of the31282
Revised Code.31283

       Sec. 5748.011.  The board of education of a school district 31284
that levies a school district income tax under this chapter may, 31285
by resolution, authorize individuals to deduct, in computing an 31286
individual's taxable income under section 5748.01 of the Revised 31287
Code, military pay and allowances received by the individual 31288
during the taxable year for service in the United States army, air 31289
force, navy, marine corps, or coast guard or reserve components 31290
thereof or the national guard if the military pay and allowances 31291
were received by the individual while the individual was stationed 31292
outside this state. A deduction authorized pursuant to this 31293
section may be claimed only to the extent the military pay and 31294
allowances are included in an individual's federal adjusted gross 31295
income, as defined and used in the Internal Revenue Code, and are 31296
not otherwise allowable as a deduction or exclusion in computing 31297
the individual's federal or Ohio adjusted gross income for the 31298
taxable year as defined in section 5747.01 of the Revised Code. A 31299
copy of the resolution shall be provided to the tax commissioner 31300
upon its adoption. A resolution authorizing the deduction shall 31301
specify the taxable year with respect to which the deduction first 31302
applies, provided that the deduction cannot apply with respect to 31303
any taxable year that commences sooner than seventy-five days 31304
after the date on which the tax commissioner receives the 31305
resolution.31306

       Sec. 5748.02.  (A) The board of education of any school31307
district, except a joint vocational school district, may declare, 31308
by resolution, the necessity of raising annually a specified 31309
amount of money for school district purposes. The resolution shall 31310
specify whether the income that is to be subject to the tax is 31311
taxable income of individuals and estates as defined in divisions 31312
(E)(1)(a) and (2) of section 5748.01 of the Revised Code or 31313
taxable income of individuals as defined in division (E)(1)(b) of 31314
that section. A copy of the resolution shall be certified to the 31315
tax commissioner no later than eighty-five days prior to the date 31316
of the election at which the board intends to propose a levy under 31317
this section. Upon receipt of the copy of the resolution, the tax 31318
commissioner shall estimate both of the following:31319

       (1) The property tax rate that would have to be imposed in31320
the current year by the district to produce an equivalent amount31321
of money;31322

       (2) The income tax rate that would have had to have been in 31323
effect for the current year to produce an equivalent amount of31324
money from a school district income tax.31325

       Within ten days of receiving the copy of the board's31326
resolution, the commissioner shall prepare these estimates and31327
certify them to the board. Upon receipt of the certification, the 31328
board may adopt a resolution proposing an income tax under31329
division (B) of this section at the estimated rate contained in31330
the certification rounded to the nearest one-fourth of one per31331
cent. The commissioner's certification applies only to the board's 31332
proposal to levy an income tax at the election for which the board 31333
requested the certification. If the board intends to submit a 31334
proposal to levy an income tax at any other election, it shall 31335
request another certification for that election in the manner 31336
prescribed in this division.31337

       (B)(1) Upon the receipt of a certification from the tax31338
commissioner under division (A) of this section, a majority of the 31339
members of a board of education may adopt a resolution proposing 31340
the levy of an annual tax for school district purposes on school 31341
district income. The proposed levy may be for a continuing period 31342
of time or for a specified number of years. The resolution shall 31343
set forth the purpose for which the tax is to be imposed, the rate 31344
of the tax, which shall be the rate set forth in the 31345
commissioner's certification rounded to the nearest one-fourth of 31346
one per cent, the number of years the tax will be levied or that 31347
it will be levied for a continuing period of time, the date on 31348
which the tax shall take effect, which shall be the first day of 31349
January of any year following the year in which the question is 31350
submitted, and the date of the election at which the proposal 31351
shall be submitted to the electors of the district, which shall be 31352
on the date of a primary, general, or special election the date of 31353
which is consistent with section 3501.01 of the Revised Code. The 31354
resolution shall specify whether the income that is to be subject 31355
to the tax is taxable income of individuals and estates as defined 31356
in divisions (E)(1)(a) and (2) of section 5748.01 of the Revised 31357
Code or taxable income of individuals as defined in division 31358
(E)(1)(b) of that section. The specification shall be the same as 31359
the specification in the resolution adopted and certified under 31360
division (A) of this section. If the board of education currently 31361
imposes an income tax pursuant to this chapter that is due to 31362
expire and a question is submitted under this section for a 31363
proposed income tax to take effect upon the expiration of the 31364
existing tax, the board may specify in the resolution that the 31365
proposed tax renews the expiring tax and is not an additional 31366
income tax, provided that the tax rate being proposed is no higher 31367
than the tax rate that is currently imposed.31368

       (2) A board of education adopting a resolution under division 31369
(B)(1) of this section proposing a school district income tax for 31370
a continuing period of time and limited to the purpose of current 31371
expenses may propose in that resolution to reduce the rate or 31372
rates of one or more of the school district's property taxes 31373
levied for a continuing period of time in excess of the ten-mill 31374
limitation for the purpose of current expenses. The reduction in 31375
the rate of a property tax may be any amount, expressed in mills 31376
per one dollar in valuation, not exceeding the rate at which the 31377
tax is authorized to be levied. The reduction in the rate of a tax 31378
shall first take effect for the tax year that includes the day on 31379
which the school district income tax first takes effect, and shall 31380
continue for each tax year that both the school district income 31381
tax and the property tax levy are in effect.31382

       In addition to the matters required to be set forth in the31383
resolution under division (B)(1) of this section, a resolution31384
containing a proposal to reduce the rate of one or more property31385
taxes shall state for each such tax the maximum rate at which it31386
currently may be levied and the maximum rate at which the tax31387
could be levied after the proposed reduction, expressed in mills31388
per one dollar in valuation, and that the tax is levied for a31389
continuing period of time.31390

       If a board of education proposes to reduce the rate of one or 31391
more property taxes under division (B)(2) of this section, the31392
board, when it makes the certification required under division (A) 31393
of this section, shall designate the specific levy or levies to be 31394
reduced, the maximum rate at which each levy currently is31395
authorized to be levied, and the rate by which each levy is31396
proposed to be reduced. The tax commissioner, when making the31397
certification to the board under division (A) of this section,31398
also shall certify the reduction in the total effective tax rate31399
for current expenses for each class of property that would have31400
resulted if the proposed reduction in the rate or rates had been31401
in effect the previous tax year. As used in this paragraph,31402
"effective tax rate" has the same meaning as in section 323.08 of31403
the Revised Code.31404

       (C) A resolution adopted under division (B) of this section 31405
shall go into immediate effect upon its passage, and no31406
publication of the resolution shall be necessary other than that31407
provided for in the notice of election. Immediately after its31408
adoption and at least seventy-five days prior to the election at31409
which the question will appear on the ballot, a copy of the31410
resolution shall be certified to the board of elections of the31411
proper county, which shall submit the proposal to the electors on31412
the date specified in the resolution. The form of the ballot shall 31413
be as provided in section 5748.03 of the Revised Code. Publication 31414
of notice of the election shall be made in one or more newspapers 31415
of general circulation in the county once a week for four 31416
consecutive weeks. The notice shall contain the time and place of 31417
the election and the question to be submitted to the electors. The 31418
question covered by the resolution shall be submitted as a 31419
separate proposition, but may be printed on the same ballot with 31420
any other proposition submitted at the same election, other than 31421
the election of officers.31422

       (D) No board of education shall submit the question of a tax 31423
on school district income to the electors of the district more 31424
than twice in any calendar year. If a board submits the question 31425
twice in any calendar year, one of the elections on the question 31426
shall be held on the date of the general election.31427

       (E)(1) No board of education may submit to the electors of 31428
the district the question of a tax on school district income on 31429
the taxable income of individuals as defined in division (E)(1)(b) 31430
of section 5748.01 of the Revised Code if that tax would be in 31431
addition to an existing tax on the taxable income of individuals 31432
and estates as defined in divisions (E)(1)(a) and (2) of that 31433
section.31434

        (2) No board of education may submit to the electors of the 31435
district the question of a tax on school district income on the 31436
taxable income of individuals and estates as defined in divisions 31437
(E)(1)(a) and (2) of section 5748.01 of the Revised Code if that 31438
tax would be in addition to an existing tax on the taxable income 31439
of individuals as defined in division (E)(1)(b) of that section.31440

       Sec. 5751.01.  As used in this chapter:31441

       (A) "Person" means, but is not limited to, individuals, 31442
combinations of individuals of any form, receivers, assignees, 31443
trustees in bankruptcy, firms, companies, joint-stock companies, 31444
business trusts, estates, partnerships, limited liability 31445
partnerships, limited liability companies, associations, joint 31446
ventures, clubs, societies, for-profit corporations, S 31447
corporations, qualified subchapter S subsidiaries, qualified 31448
subchapter S trusts, trusts, entities that are disregarded for 31449
federal income tax purposes, and any other entities. "Person" does 31450
not include nonprofit organizations or the state, its agencies, 31451
its instrumentalities, and its political subdivisions.31452

       (B) "Consolidated elected taxpayer" means a group of two or 31453
more persons treated as a single taxpayer for purposes of this 31454
chapter as the result of an election made under section 5751.011 31455
of the Revised Code.31456

       (C) "Combined taxpayer" means a group of two or more persons 31457
treated as a single taxpayer for purposes of this chapter under 31458
section 5751.012 of the Revised Code.31459

       (D) "Taxpayer" means any person, or any group of persons in 31460
the case of a consolidated elected taxpayer or combined taxpayer 31461
treated as one taxpayer, required to register or pay tax under 31462
this chapter. "Taxpayer" does not include excluded persons.31463

        (E) "Excluded person" means any of the following:31464

       (1) Any person with not more than one hundred fifty thousand 31465
dollars of taxable gross receipts during the calendar year. 31466
Division (E)(1) of this section does not apply to a person that is 31467
a member of a group that is a consolidated elected taxpayer or a 31468
combined taxpayer;31469

        (2) A public utility that paid the excise tax imposed by 31470
section 5727.24 or 5727.30 of the Revised Code based on one or 31471
more measurement periods that include the entire tax period under 31472
this chapter, except that a public utility that is a combined 31473
company is a taxpayer with regard to the following gross receipts:31474

        (a) Taxable gross receipts directly attributed to a public 31475
utility activity, but not directly attributed to an activity that 31476
is subject to the excise tax imposed by section 5727.24 or 5727.30 31477
of the Revised Code;31478

        (b) Taxable gross receipts that cannot be directly attributed 31479
to any activity, multiplied by a fraction whose numerator is the 31480
taxable gross receipts described in division (E)(2)(a) of this 31481
section and whose denominator is the total taxable gross receipts 31482
that can be directly attributed to any activity;31483

        (c) Except for any differences resulting from the use of an 31484
accrual basis method of accounting for purposes of determining 31485
gross receipts under this chapter and the use of the cash basis 31486
method of accounting for purposes of determining gross receipts 31487
under section 5727.24 of the Revised Code, the gross receipts 31488
directly attributed to the activity of a natural gas company shall 31489
be determined in a manner consistent with division (D) of section 31490
5727.03 of the Revised Code.31491

        As used in division (E)(2) of this section, "combined 31492
company" and "public utility" have the same meanings as in section 31493
5727.01 of the Revised Code.31494

       (3) A financial institution, as defined in section 5725.01 of 31495
the Revised Code, that paid the corporation franchise tax charged 31496
by division (D) of section 5733.06 of the Revised Code based on 31497
one or more taxable years that include the entire tax period under 31498
this chapter;31499

       (4) A dealer in intangibles, as defined in section 5725.01 of 31500
the Revised Code, that paid the dealer in intangibles tax levied 31501
by division (D) of section 5707.03 of the Revised Code based on 31502
one or more measurement periods that include the entire tax period 31503
under this chapter;31504

       (5) A financial holding company as defined in the "Bank 31505
Holding Company Act," 12 U.S.C. 1841(p);31506

        (6) A bank holding company as defined in the "Bank Holding 31507
Company Act," 12 U.S.C. 1841(a);31508

        (7) A savings and loan holding company as defined in the 31509
"Home Owners Loan Act," 12 U.S.C. 1467a(a)(1)(D) that is engaging 31510
only in activities or investments permissible for a financial 31511
holding company under 12 U.S.C. 1843(k);31512

        (8) A person directly or indirectly owned by one or more 31513
financial institutions, financial holding companies, bank holding 31514
companies, or savings and loan holding companies described in 31515
division (E)(3), (5), (6), or (7) of this section that is engaged 31516
in activities permissible for a financial holding company under 12 31517
U.S.C. 1843(k), except that any such person held pursuant to 31518
merchant banking authority under 12 U.S.C. 1843(k)(4)(H) or 12 31519
U.S.C. 1843(k)(4)(I) is not an excluded person, or a person 31520
directly or indirectly owned by one or more insurance companies 31521
described in division (E)(9) of this section that is authorized to 31522
do the business of insurance in this state.31523

        For the purposes of division (E)(8) of this section, a person 31524
owns another person under the following circumstances:31525

        (a) In the case of corporations issuing capital stock, one 31526
corporation owns another corporation if it owns fifty per cent or 31527
more of the other corporation's capital stock with current voting 31528
rights;31529

        (b) In the case of a limited liability company, one person 31530
owns the company if that person's membership interest, as defined 31531
in section 1705.01 of the Revised Code, is fifty per cent or more 31532
of the combined membership interests of all persons owning such 31533
interests in the company;31534

        (c) In the case of a partnership, trust, or other 31535
unincorporated business organization other than a limited 31536
liability company, one person owns the organization if, under the 31537
articles of organization or other instrument governing the affairs 31538
of the organization, that person has a beneficial interest in the 31539
organization's profits, surpluses, losses, or distributions of 31540
fifty per cent or more of the combined beneficial interests of all 31541
persons having such an interest in the organization;31542

        (d) In the case of multiple ownership, the ownership 31543
interests of more than one person may be aggregated to meet the 31544
fifty per cent ownership tests in this division only when each 31545
such owner is described in division (E)(3), (5), (6), or (7) of 31546
this section and is engaged in activities permissible for a 31547
financial holding company under 12 U.S.C. 1843(k) or is a person 31548
directly or indirectly owned by one or more insurance companies 31549
described in division (E)(9) of this section that is authorized to 31550
do the business of insurance in this state;31551

        (9) A domestic insurance company or foreign insurance 31552
company, as defined in section 5725.01 of the Revised Code, that 31553
paid the insurance company premiums tax imposed by section 5725.18 31554
or Chapter 5729. of the Revised Code based on one or more 31555
measurement periods that include the entire tax period under this 31556
chapter;31557

       (10) A person that solely facilitates or services one or more 31558
securitizations or similar transactions for any person described 31559
in division (E)(3), (5), (6), (7), (8), or (9) of this section. 31560
For purposes of this division, "securitization" means transferring 31561
one or more assets to one or more persons and then issuing 31562
securities backed by the right to receive payment from the asset 31563
or assets so transferred.31564

       (11) Except as otherwise provided in this division, a 31565
pre-income tax trust as defined in division (FF)(4) of section 31566
5747.01 of the Revised Code and any pass-through entity of which 31567
such pre-income tax trust owns or controls, directly, indirectly, 31568
or constructively through related interests, more than five per 31569
cent of the ownership or equity interests. If the pre-income tax 31570
trust has made a qualifying pre-income tax trust election under 31571
division (FF)(3) of section 5747.01 of the Revised Code, then the 31572
trust and the pass-through entities of which it owns or controls, 31573
directly, indirectly, or constructively through related interests, 31574
more than five per cent of the ownership or equity interests, 31575
shall not be excluded persons for purposes of the tax imposed 31576
under section 5751.02 of the Revised Code.31577

       (F) Except as otherwise provided in divisions (F)(2), (3), 31578
and (4), and (5) of this section, "gross receipts" means the total 31579
amount realized by a person, without deduction for the cost of 31580
goods sold or other expenses incurred, that contributes to the 31581
production of gross income of the person, including the fair 31582
market value of any property and any services received, and any 31583
debt transferred or forgiven as consideration.31584

       (1) The following are examples of gross receipts:31585

       (a) Amounts realized from the sale, exchange, or other 31586
disposition of the taxpayer's property to or with another;31587

       (b) Amounts realized from the taxpayer's performance of 31588
services for another;31589

       (c) Amounts realized from another's use or possession of the 31590
taxpayer's property or capital;31591

       (d) Any combination of the foregoing amounts.31592

       (2) "Gross receipts" excludes the following amounts:31593

       (a) Interest income except interest on credit sales;31594

       (b) Dividends and distributions from corporations, and 31595
distributive or proportionate shares of receipts and income from a 31596
pass-through entity as defined under section 5733.04 of the 31597
Revised Code;31598

       (c) Receipts from the sale, exchange, or other disposition of 31599
an asset described in section 1221 or 1231 of the Internal Revenue 31600
Code, without regard to the length of time the person held the 31601
asset;31602

       (d) Proceeds received attributable to the repayment, 31603
maturity, or redemption of the principal of a loan, bond, mutual 31604
fund, certificate of deposit, or marketable instrument;31605

       (e) The principal amount received under a repurchase 31606
agreement or on account of any transaction properly characterized 31607
as a loan to the person;31608

       (f) Contributions received by a trust, plan, or other 31609
arrangement, any of which is described in section 501(a) of the 31610
Internal Revenue Code, or to which Title 26, Subtitle A, Chapter 31611
1, Subchapter (D) of the Internal Revenue Code applies;31612

       (g) Compensation, whether current or deferred, and whether in 31613
cash or in kind, received or to be received by an employee, former 31614
employee, or the employee's legal successor for services rendered 31615
to or for an employer, including reimbursements received by or for 31616
an individual for medical or education expenses, health insurance 31617
premiums, or employee expenses, or on account of a dependent care 31618
spending account, legal services plan, any cafeteria plan 31619
described in section 125 of the Internal Revenue Code, or any 31620
similar employee reimbursement;31621

       (h) Proceeds received from the issuance of the taxpayer's own 31622
stock, options, warrants, puts, or calls, or from the sale of the 31623
taxpayer's treasury stock;31624

       (i) Proceeds received on the account of payments from life 31625
insurance policies;31626

       (j) Gifts or charitable contributions received, membership 31627
dues received, and payments received for educational courses, 31628
meetings, meals, or similar payments to a trade, professional, or 31629
other similar association; fundraising receipts received by any 31630
person when any excess receipts are donated or used exclusively 31631
for charitable purposes; and proceeds received by a nonprofit 31632
organization including proceeds realized with regard to its 31633
unrelated business taxable income;31634

       (k) Damages received as the result of litigation in excess of 31635
amounts that, if received without litigation, would be gross 31636
receipts;31637

       (l) Property, money, and other amounts received or acquired 31638
by an agent on behalf of another in excess of the agent's 31639
commission, fee, or other remuneration;31640

       (m) Tax refunds and, other tax benefit recoveries, and 31641
reimbursements for the tax imposed under this chapter made by 31642
entities that are part of the same combined taxpayer or 31643
consolidated elected taxpayer group, and reimbursements made by 31644
entities that are not members of a combined taxpayer or 31645
consolidated elected taxpayer group that are required to be made 31646
for economic parity among multiple owners of an entity whose tax 31647
obligation under this chapter is required to be reported and paid 31648
entirely by one owner, pursuant to the requirements of sections 31649
5751.011 and 5751.012 of the Revised Code;31650

       (n) Pension reversions;31651

       (o) Contributions to capital;31652

       (p) Sales or use taxes collected as a vendor or an 31653
out-of-state seller on behalf of the taxing jurisdiction from a 31654
consumer or other taxes the taxpayer is required by law to collect 31655
directly from a purchaser and remit to a local, state, or federal 31656
tax authority;31657

       (q) In the case of receipts from the sale of cigarettes or 31658
tobacco products by a wholesale dealer, retail dealer, 31659
distributor, manufacturer, or seller, all as defined in section 31660
5743.01 of the Revised Code, an amount equal to the federal and 31661
state excise taxes paid by any person on or for such cigarettes or 31662
tobacco products under subtitle E of the Internal Revenue Code or 31663
Chapter 5743. of the Revised Code;31664

       (r) In the case of receipts from the sale of motor fuel by a 31665
licensed motor fuel dealer, licensed retail dealer, or licensed 31666
permissive motor fuel dealer, all as defined in section 5735.01 of 31667
the Revised Code, an amount equal to federal and state excise 31668
taxes paid by any person on such motor fuel under section 4081 of 31669
the Internal Revenue Code or Chapter 5735. of the Revised Code;31670

       (s) In the case of receipts from the sale of beer or 31671
intoxicating liquor, as defined in section 4301.01 of the Revised 31672
Code, by a person holding a permit issued under Chapter 4301. or 31673
4303. of the Revised Code, an amount equal to federal and state 31674
excise taxes paid by any person on or for such beer or 31675
intoxicating liquor under subtitle E of the Internal Revenue Code 31676
or Chapter 4301. or 4305. of the Revised Code;31677

        (t) Receipts realized by a new motor vehicle dealer or used 31678
motor vehicle dealer, as defined in section 4517.01 of the Revised 31679
Code, from the sale or other transfer of a motor vehicle, as 31680
defined in that section, to another motor vehicle dealer for the 31681
purpose of resale by the transferee motor vehicle dealer, but only 31682
if the sale or other transfer was based upon the transferee's need 31683
to meet a specific customer's preference for a motor vehicle;31684

       (u) Receipts from a financial institution described in 31685
division (E)(3) of this section for services provided to the 31686
financial institution in connection with the issuance, processing, 31687
servicing, and management of loans or credit accounts, if such 31688
financial institution and the recipient of such receipts have at 31689
least fifty per cent of their ownership interests owned or 31690
controlled, directly or constructively through related interests, 31691
by common owners;31692

       (v) Receipts realized from administering anti-neoplastic 31693
drugs and other cancer chemotherapy, biologicals, therapeutic 31694
agents, and supportive drugs in a physician's office to patients 31695
with cancer;31696

       (w) Funds received or used by a mortgage broker that is not a 31697
dealer in intangibles, other than fees or other consideration, 31698
pursuant to a table-funding mortgage loan or warehouse-lending 31699
mortgage loan. Terms used in division (F)(2)(x)(w) of this section 31700
have the same meanings as in section 1322.01 of the Revised Code, 31701
except "mortgage broker" means a person assisting a buyer in 31702
obtaining a mortgage loan for a fee or other consideration paid by 31703
the buyer or a lender, or a person engaged in table-funding or 31704
warehouse-lending mortgage loans that are first lien mortgage 31705
loans.31706

        (x) Property, money, and other amounts received by a 31707
professional employer organization, as defined in section 4125.01 31708
of the Revised Code, from a client employer, as defined in that 31709
section, in excess of the administrative fee charged by the 31710
professional employer organization to the client employer;31711

       (y) In the case of amounts retained as commissions by a 31712
permit holder under Chapter 3769. of the Revised Code, an amount 31713
equal to the amounts specified under that chapter that must be 31714
paid to or collected by the tax commissioner as a tax and the 31715
amounts specified under that chapter to be used as purse money;31716

       (z) Receipts from the sale of tangible personal property 31717
delivered to a qualified distribution center in this state, 31718
provided the delivered property is not subjected to further 31719
manufacturing or processing while in this state, unless the 31720
property, after delivery to the qualified distribution center, is 31721
received in this state by a purchaser and the receipts from the 31722
sale of the property are sitused to this state under division (E) 31723
of section 5751.033 of the Revised Code. "Manufacturing or 31724
processing" does not include packaging or repackaging the 31725
delivered property for further shipping. For purposes of division 31726
(F)(2)(z) of this section, "qualified distribution center" means a 31727
warehouse or other facility from which more than fifty per cent of 31728
the inventory distributed on an annual basis ultimately is 31729
distributed outside this state by one or more members of a 31730
consolidated elected taxpayer having annual taxable gross receipts 31731
equal to or exceeding one hundred million dollars. Each year, the 31732
tax commissioner shall certify those warehouses and other 31733
facilities that qualify as "qualified distribution centers" for 31734
purposes of division (F)(2)(z) of this section. A person who 31735
operates such a warehouse or other facility shall apply annually 31736
for certification on a form and in the manner prescribed by the 31737
commissioner. A person is not entitled to an exemption under 31738
division (F)(2)(z) of this section unless certification of the 31739
warehouse or other facility has been obtained. The tax 31740
commissioner may adopt rules to administer division (F)(2)(z) of 31741
this section, including procedures for certifying a warehouse or 31742
other facility as a "qualified distribution center."31743

       (aa) Any receipts for which the tax imposed by this chapter 31744
is prohibited by the constitution or laws of the United States or 31745
the constitution of this state.31746

        (3) In the case of a taxpayer when acting as a real estate 31747
broker, "gross receipts" includes only the portion of any fee for 31748
the service of a real estate broker, or service of a real estate 31749
salesperson associated with that broker, that is retained by the 31750
broker and not paid to an associated real estate salesperson or 31751
another real estate broker. For the purposes of this division, 31752
"real estate broker" and "real estate salesperson" have the same 31753
meanings as in section 4735.01 of the Revised Code.31754

       (4) A taxpayer's method of accounting for gross receipts for 31755
a tax period shall be the same as the taxpayer's method of 31756
accounting for federal income tax purposes for the taxpayer's 31757
federal taxable year that includes the tax period. If a taxpayer's 31758
method of accounting for federal income tax purposes changes, its 31759
method of accounting for gross receipts under this chapter shall 31760
be changed accordingly.31761

        In calculating gross receipts, the following shall be 31762
deducted to the extent included as a gross receipt in the current 31763
tax period or reported as taxable gross receipts in a prior tax 31764
period:31765

       (a) Cash discounts allowed and taken;31766

       (b) Returns and allowances;31767

       (c) Bad debts from receipts upon which the tax imposed by 31768
this chapter was paid in a prior quarterly tax payment period. For 31769
the purposes of this division, "bad debts" mean any debts that 31770
have become worthless or uncollectible between the preceding and 31771
current quarterly tax payment periods, have been uncollected for 31772
at least six months, and may be claimed as a deduction under 31773
section 166 of the Internal Revenue Code and the regulations 31774
adopted pursuant thereto, or that could be claimed as such if the 31775
taxpayer kept its accounts on the accrual basis. "Bad debts" does 31776
not include uncollectible amounts on property that remains in the 31777
possession of the taxpayer until the full purchase price is paid, 31778
expenses in attempting to collect any account receivable or for 31779
any portion of the debt recovered, and repossessed property;31780

       (d) Any amount realized from the sale of an account 31781
receivable but only to the extent the receipts from the underlying 31782
transaction giving rise to the account receivable were included in 31783
the gross receipts of the taxpayer.31784

       (G) "Taxable gross receipts" means gross receipts sitused to 31785
this state under section 5751.033 of the Revised Code.31786

       (H) A person has "substantial nexus with this state" if any 31787
of the following applies. The person:31788

       (1) Owns or uses a part or all of its capital in this state;31789

       (2) Holds a certificate of compliance with the laws of this 31790
state authorizing the person to do business in this state;31791

       (3) Has bright-line presence in this state;31792

       (4) Otherwise has nexus with this state to an extent that the 31793
person can be required to remit the tax imposed under this chapter 31794
under the constitution of the United States.31795

       (I) A person has "bright-line presence" in this state for a 31796
reporting period and for the remaining portion of the calendar 31797
year if any of the following applies. The person:31798

       (1) Has at any time during the calendar year property in this 31799
state with an aggregate value of at least fifty thousand dollars. 31800
For the purpose of division (I)(1) of this section, owned property 31801
is valued at original cost and rented property is valued at eight 31802
times the net annual rental charge.31803

       (2) Has during the calendar year payroll in this state of at 31804
least fifty thousand dollars. Payroll in this state includes all 31805
of the following:31806

       (a) Any amount subject to withholding by the person under 31807
section 5747.06 of the Revised Code;31808

       (b) Any other amount the person pays as compensation to an 31809
individual under the supervision or control of the person for work 31810
done in this state; and31811

       (c) Any amount the person pays for services performed in this 31812
state on its behalf by another.31813

       (3) Has during the calendar year taxable gross receipts in 31814
this state of at least five hundred thousand dollars.31815

       (4) Has at any time during the calendar year within this 31816
state at least twenty-five per cent of the person's total 31817
property, total payroll, or total salesgross receipts.31818

       (5) Is domiciled in this state as an individual or for 31819
corporate, commercial, or other business purposes.31820

       (J) "Tangible personal property" has the same meaning as in 31821
section 5739.01 of the Revised Code.31822

       (K) "Internal Revenue Code" means the Internal Revenue Code 31823
of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended. Any term used in 31824
this chapter that is not otherwise defined has the same meaning as 31825
when used in a comparable context in the laws of the United States 31826
relating to federal income taxes unless a different meaning is 31827
clearly required. Any reference in this chapter to the Internal 31828
Revenue Code includes other laws of the United States relating to 31829
federal income taxes.31830

       (L) "Calendar quarter" means a three-month period ending on 31831
the thirty-first day of March, the thirtieth day of June, the 31832
thirtieth day of September, or the thirty-first day of December.31833

       (M) "Tax period" means the calendar quarter or calendar year 31834
on the basis of which a taxpayer is required to pay the tax 31835
imposed under this chapter.31836

       (N) "Calendar year taxpayer" means a taxpayer for which the 31837
tax period is a calendar year.31838

       (O) "Calendar quarter taxpayer" means a taxpayer for which 31839
the tax period is a calendar quarter.31840

       (P) "Agent" means a person authorized by another person to 31841
act on its behalf to undertake a transaction for the other, 31842
including any of the following:31843

        (1) A person receiving a fee to sell financial instruments;31844

        (2) A person retaining only a commission from a transaction 31845
with the other proceeds from the transaction being remitted to 31846
another person;31847

        (3) A person issuing licenses and permits under section 31848
1533.13 of the Revised Code;31849

        (4) A lottery sales agent holding a valid license issued 31850
under section 3770.05 of the Revised Code;31851

        (5) A person acting as an agent of the division of liquor 31852
control under section 4301.17 of the Revised Code.31853

       (Q) "Received" includes amounts accrued under the accrual 31854
method of accounting.31855

       Sec. 5751.011.  (A) A group of two or more persons may elect 31856
to be a consolidated elected taxpayer for the purposes of this 31857
chapter if the group satisfies all of the following requirements:31858

       (1) The group elects to include all persons, including 31859
persons enumerated in divisions (E)(2) to (10) of section 5751.01 31860
of the Revised Code, having at least eighty per cent, or having at 31861
least fifty per cent, of the value of their ownership interests 31862
owned or controlled, directly or constructively through related 31863
interests, by common owners during all or any portion of the tax 31864
period, together with the common owners. At the election of the 31865
group, all foreign corporations meetingentities that are not 31866
incorporated or formed under the laws of a state or of the United 31867
States and that meet the elected ownership test shall either be 31868
included in the group or all shall be excluded from the group. The 31869
group shall notify the tax commissioner of the foregoing elections 31870
at the time of filing the initial registration required under 31871
section 5751.04 of the Revised Codebefore the due date of the 31872
return in which the election is to become effective. If fifty per 31873
cent of the value of a person's ownership interests is owned or 31874
controlled by each of two consolidated elected taxpayer groups 31875
formed under the fifty per cent ownership or control test, that 31876
person is a member of each group for the purposes of this section, 31877
and each group shall include in the group's taxable gross receipts 31878
fifty per cent of that person's taxable gross receipts. Otherwise, 31879
all of that person's taxable gross receipts shall be included in 31880
the taxable gross receipts of the consolidated elected taxpayer 31881
group of which the person is a member. In no event shall the 31882
ownership or control of fifty per cent of the value of a person's 31883
ownership interests by two otherwise unrelated groups form the 31884
basis for consolidating the groups into a single consolidated 31885
elected taxpayer group or permit any exclusion under division (C) 31886
of this section of taxable gross receipts between members of the 31887
two groups. Division (A)(3) of this section applies with respect 31888
to the elections described in this division.31889

       (2) The group applies to the tax commissioner for approval31890
makes the election to be treated as a consolidated elected 31891
taxpayer pursuant toin the manner prescribed under division (D) 31892
of this section.31893

       (3) TheSubject to review and audit by the tax commissioner, 31894
the group agrees that if the commissioner approves the election,31895
all of the following apply:31896

       (a) The group shall file reports as a single taxpayer for at 31897
least the next eight calendar quarters following the election so 31898
long as at least two or more of the members of the group meet the 31899
requirements of division (A)(1) of this section.31900

       (b) Before the expiration of the eighth such calendar 31901
quarter, the group shall notify the commissioner if it elects to 31902
cancel its designation as a consolidated elected taxpayer. If the 31903
group does not so notify the tax commissioner, the election 31904
remains in effect for another eight calendar quarters.31905

       (c) If, at any time during any of those eight calendar 31906
quarters following the election, a former member of the group no 31907
longer meets the requirements under division (A)(1) of this 31908
section, that member shall report and pay the tax imposed under 31909
this chapter separately, as a member of a combined taxpayer, or, 31910
if the former member satisfies such requirements with respect to 31911
another consolidated elected group, as a member of that 31912
consolidated elected group.31913

       (d) The group agrees to the application of division (B) of 31914
this section.31915

       (B) A group of persons making the election under this section 31916
shall report and pay tax on all of the group's taxable gross 31917
receipts even if substantial nexus with this state does not exist 31918
for one or more persons in the group.31919

       (C)(1) A consolidated elected taxpayer shall exclude taxable 31920
gross receipts between its members and taxable gross receipts 31921
received by a person enumerated in divisions (E)(2) to (10) of 31922
section 5751.01 of the Revised Code, except for taxable gross 31923
receipts received by a member described in division (E)(4) of 31924
section 5751.01 of the Revised Code that is not a qualifying 31925
dealer as defined in section 5725.24 of the Revised Code. Except 31926
as provided in division (C)(2) of this section, nothing in this 31927
section shall have the effect of excluding taxable gross receipts 31928
received from persons that are not members of the group.31929

       (2) Gross receipts related to the sale or transmission of 31930
electricity through the use of an intermediary regional 31931
transmission organization approved by the federal energy 31932
regulatory commission shall be excluded from taxable gross 31933
receipts under division (C)(1) of this section if all other 31934
requirements of that division are met, even if the receipts are 31935
from and to the same member of the group.31936

       (D) To make the election to be a consolidated elected 31937
taxpayer, a group of persons shall apply tonotify the tax 31938
commissioner of the election in the manner prescribed by the 31939
commissioner and pay the commissioner a registration fee equal to 31940
the lesser of two hundred dollars or twenty dollars for each 31941
person in the group. No additional fee shall be imposed for the 31942
addition of new members to the group once the group has remitted a 31943
fee in the amount of two hundred dollars. The applicationelection31944
shall be filedmade and the fee paid before the later of the 31945
beginning of the first calendar quarter to which the election 31946
applies or November 15, 2005. The fee shall be collected and used 31947
in the same manner as provided in section 5751.04 of the Revised 31948
Code.31949

       The election shall be made on a form prescribed by the tax 31950
commissioner for that purpose and shall be signed by one or more 31951
individuals with authority, separately or together, to make a 31952
binding election on behalf of all persons in the group. The tax 31953
commissioner shall approve a group's election if the group 31954
satisfies the requirements of division (A) of this section.31955

       Any person acquired or formed after the filing of the 31956
registration shall be included in the group if the person meets 31957
the requirements of division (A)(1) of this section, and the group 31958
shall notify the tax commissioner of any additions to the group 31959
with the next tax return it files with the commissioner.31960

       (E) Each member of a consolidated elected taxpayer is jointly 31961
and severally liable for the tax imposed by this chapter and any 31962
penalties or interest thereon. The tax commissioner may require 31963
one person in the group to be the taxpayer for purposes of 31964
registration and remittance of the tax, but all members of the 31965
group are subject to assessment under section 5751.09 of the 31966
Revised Code.31967

       Sec. 5751.032. (A) As used in this section: 31968

       (1) "CAT" refers to the tax levied by this chapter.31969

       (2) "CAT collected" means, with regard to a CAT test period, 31970
the net amount of CAT, exclusive of registration fees, received in 31971
the period after subtracting any CAT refunded in the period.31972

       (3) "First CAT test period" means the twenty-four month 31973
period beginning July 1, 2005, and ending June 30, 2007.31974

       (4) "Second CAT test period" means the twelve-month period 31975
beginning July 1, 2008, and ending June 30, 2009.31976

       (5) "Third CAT test period" means the twelve-month period 31977
beginning July 1, 2010, and ending June 30, 2011.31978

       (B) Not later than the last day of September immediately 31979
following the end of each CAT test period, the tax commissioner 31980
shall compute the amount of CAT collected during that test period. 31981
If the amount is less than ninety per cent or greater than one 31982
hundred ten per cent of the prescribed CAT collections for that 31983
period, the commissioner shall proceed as provided in division (C) 31984
or (D) of this section, as applicable. For the purposes of 31985
division (B) of this section, the prescribed CAT collections for 31986
the CAT test periods are as follows:31987

       (1) For the first CAT test period, eight hundred fifteen 31988
million dollars;31989

       (2) For the second CAT test period, one billion one hundred 31990
ninety million dollars less any amount credited to the commercial 31991
activity tax reduction fund with regard to the first CAT test 31992
period;31993

       (3) For the third CAT test period, one billion six hundred 31994
ten million dollars less any amount credited to the commercial 31995
activity tax reduction fund with regard to the second CAT test 31996
period.31997

       (C)(1) If the amount of CAT collected during a CAT test 31998
period is less than ninety per cent of the prescribed CAT 31999
collections for that test period, the tax commissioner shall 32000
determine a new tax rate equal to the tax rate that would have 32001
yielded the prescribed CAT collections during that test period. 32002
The tax rate shall be the rate that would have to be imposed under 32003
division (A) of section 5751.03 of the Revised Code before any 32004
applicable phase-in percentages under section 5751.031 of the 32005
Revised Code or otherwise provided by law to yield the prescribed 32006
CAT collection after applying any applicable phase-in percentages.32007

        (2) If the amount of CAT collected during a CAT test period 32008
exceeds one hundred ten per cent of the prescribed CAT collections 32009
for that test period, the tax commissioner shall determine a new 32010
tax rate equal to the tax rate that would have yielded the 32011
prescribed CAT collections during that test period less one-half 32012
of the amount of the excess that was certified to the director of 32013
budget and management for the test period under division (D) of 32014
this section. The tax rate shall be the rate that would have to be 32015
imposed under division (A) of section 5751.03 of the Revised Code 32016
before any applicable phase-in percentages under section 5751.031 32017
of the Revised Code or otherwise provided by law to yield the 32018
prescribed CAT collection after applying any applicable phase-in 32019
percentages.32020

       (3) A new tax rate computed under division (C)(1) or (2) of 32021
this section shall be expressed as a number of mills per dollar, 32022
rounded to the nearest one-hundredth of one mill. The rate shall 32023
be rounded upward by one-hundredth of one mill only if the next 32024
decimal digit is five or more.32025

       (4) Not later than the last day of September following the 32026
end of the CAT test period on the basis of which a new tax rate is 32027
computed, the tax commissioner shall certify the new tax rate to 32028
the governor, the president of the senate, the speaker of the 32029
house of representatives, and all other members of the general 32030
assembly. The commissioner shall publish the new tax rate by 32031
journal entry and provide notice of the new tax rate to taxpayers. 32032
The new tax rate shall be the rate imposed under division (A) of 32033
section 5751.03 of the Revised Code beginning with the ensuing 32034
calendar year, and is subject to any applicable phase-in 32035
percentages provided for under section 5751.031 of the Revised 32036
Code.32037

       (D) If the amount of CAT collected during a CAT test period 32038
exceeds one hundred ten per cent of the prescribed CAT collections 32039
for that test period, the tax commissioner shall certify the 32040
excess amount to the director of budget and management not later 32041
than the last day of September immediately following the end of 32042
that test period. The director shall forthwith transfer from the 32043
general revenue fund one-half of the amount of the excess so 32044
certified to the commercial activity tax refund fund, which is 32045
hereby created in the state treasury, and the remaining one-half 32046
of the amount of the excess to the budget stabilization fund. All 32047
money credited to the commercial activity tax refund fund shall be 32048
applied to reimburse the general revenue fund, school district 32049
tangible property tax replacement fund, and local government 32050
tangible property tax replacement fund for the diminution in 32051
revenue caused by the credit provided under division (D) of 32052
section 5751.03 of the Revised Code. On or before the last day of 32053
May, August, and October of the calendar year that begins after 32054
the end of the test period, and on or before the last day of 32055
February of the following calendar year, the director of budget 32056
and management shall transfer one-fourth of the amount that had 32057
been transferred to the commercial activity tax refund fund to 32058
each of those funds in the proportions specified under division 32059
(B) of section 5751.21 of the Revised Code.32060

       In the calendar year that begins immediately after the year 32061
in which a transfer is made to the commercial activity tax refund 32062
fund, the tax commissioner shall compute the amount to be 32063
credited, under division (D) of section 5751.03 of the Revised 32064
Code, to each taxpayer that paid in full the tax imposed under 32065
this chapter for the calendar year in which the transfer was made. 32066
The credit allowed to each such taxpayer shall equal the amount 32067
transferred to the commercial activity tax refund fund multiplied 32068
by a fraction, the numerator of which is the amount of tax paid by 32069
that taxpayer for that calendar year and the denominator of which 32070
is the total of the taxes paid by all such taxpayers for which the 32071
credit is allowed. The credit applies only to the calendar year 32072
that begins immediately after the year in which a transfer is made 32073
to the commercial activity tax refund fund under this division."32074

       (E) It is the intent of the General Assembly to conduct a 32075
review of the prescribed CAT collections and rate adjustments 32076
provided for under divisions (A) to (D) of this section every two 32077
years in conjunction with its biennial budget deliberations, and 32078
to establish lower prescribed CAT collections or reduce the rate 32079
of tax levied under this chapter on the basis of the following 32080
three factors:32081

       (1) The revenue yield of the tax;32082

       (2) The condition of the Ohio economy;32083

       (3) Savings realized by ongoing reform to medicaid and other 32084
policy initiatives.32085

       Sec. 5751.04. (A) Not later than the later of November 15, 32086
2005, or thirty days after a person first has more than one 32087
hundred fifty thousand dollars in taxable gross receipts in a 32088
calendar year, each person subject to this chapter shall register 32089
with the tax commissioner on the form prescribed by the 32090
commissioner. The form shall include the following:32091

       (1) The person's name;32092

       (2) If applicable, the name of the state or country under the 32093
laws of which the person is incorporated;32094

       (3) If applicable, the location of a person's principal 32095
office, and, in the case of a foreign corporation, the location of 32096
its principal place of business in this state and the name and 32097
address of the officer or agent of the corporation in charge of 32098
the business in this state;32099

       (4) If applicable, the names of the person's president, 32100
secretary, treasurer, and statutory agent designated pursuant to 32101
section 1703.041 of the Revised Code, with the post office address 32102
of each;32103

       (5) The kind of business in which the person is engaged, 32104
including applicable business or industry codes;32105

       (6) TheIf required by the tax commissioner, the date of the 32106
beginning of the person's annual accounting period that includes 32107
the first day of January of the taxable calendar year;32108

       (7) If the person is not a corporation or a sole proprietor, 32109
the names of all the person's owners and officers, if required by 32110
the tax commissioner;32111

       (8) The person's federal employer identification number or 32112
numbers or, if those are not applicable, the person's social 32113
security number or equivalent;32114

       (9) All other information that the commissioner requires to 32115
administer and enforce this chapter.32116

       (B) Except as otherwise provided in this division, each 32117
person registering with the tax commissioner as required by 32118
division (A) of this section shall pay a registration fee. The fee 32119
shall be in the amount of fifteen dollars if a person registers 32120
electronically and twenty dollars if a person does not register 32121
electronically. The registration fee shall be paid in the manner 32122
prescribed by the tax commissioner at the same time the 32123
registration is due if a person is subject to the tax imposed 32124
under this chapter before January 1, 2006. If a person first 32125
becomes subject to the tax after that date, the registration fee 32126
is payable with the first tax period return the person is required 32127
to file as prescribed by section 5751.051 of the Revised Code. If 32128
a registration fee is not paid when due, an additional fee is 32129
imposed in the amount of one hundred dollars per month or part 32130
thereof the fee is outstanding, not to exceed one thousand 32131
dollars. The tax commissioner may abate the additional fee. The 32132
fee imposed under this division may be assessed in the same manner 32133
as the tax imposed under this chapter. Proceeds from the fee shall 32134
be credited to the commercial activity tax administrative fund, 32135
which is hereby created in the state treasury for the commissioner 32136
to use in implementing and administering the tax imposed under 32137
this chapter.32138

       No registration fee is payable by a person for a calendar 32139
year if the person first begins business operations in this state 32140
after the thirtieth day of November of that calendar year or if 32141
the person's taxable gross receipts for the calendar year exceed 32142
one hundred fifty thousand dollars but do not exceed one hundred 32143
fifty thousand dollars as of the first day of December of the 32144
calendar year.32145

       Registration fees paid under this section, excluding any 32146
additional fee imposed for late payment of the registration fee, 32147
shall be credited against the first payment of tax payable under 32148
section 5751.03 of the Revised Code after the registration fee is 32149
paid.32150

       (C) If a person that has registered under this section is no 32151
longer a taxpayer subject to this chapter, including no longer 32152
being a taxpayer because of the application of division (E)(1) of 32153
section 5751.01 of the Revised Code, the person shall notify the 32154
commissioner that the person's registration should be cancelled.32155

       Sec. 5751.05.  (A) If a person subject to this chapter 32156
anticipates that the person's taxable gross receipts will be less 32157
than one million dollars or less in calendar year 2006, the person 32158
may elect to be a calendar year taxpayer. If a person is not 32159
required to be registered under this section for calendar year 32160
2006 and anticipates that the person's taxable gross receipts will 32161
be less than one million dollars or less in the first calendar 32162
year the person is required to register under this section, the 32163
person may elect to be a calendar year taxpayer.32164

       (B) Any person that is a calendar year taxpayer pursuant to 32165
an election under division (A) of this section shall become a 32166
calendar quarter taxpayer in the subsequent calendar year if the 32167
person's taxable gross receipts for the prior calendar year are 32168
more than one million dollars or more, and shall remain a calendar 32169
quarter taxpayer until the person notifies the tax commissioner, 32170
and receives approval in writing from the tax commissioner, to 32171
switch back to being a calendar year taxpayer. Nothing in this 32172
division prohibits a person that has elected to be a calendar year 32173
taxpayer from notifying the tax commissioner, using the procedures 32174
prescribed by the commissioner, that it is switching back to being 32175
a calendar quarter taxpayer.32176

       (C) Any taxpayer that is not a calendar year taxpayer 32177
pursuant to this section is a calendar quarter taxpayer. The tax 32178
commissioner may grant written approval for a calendar quarter 32179
taxpayer to use an alternative reporting schedule or estimate the 32180
amount of tax due for a calendar quarter if the taxpayer 32181
demonstrates to the commissioner the need for such a deviation. 32182
The commissioner may adopt a rule to apply division (C) of this 32183
section to a group of taxpayers without the taxpayers having to 32184
receive written approval from the commissioner.32185

       Sec. 5751.051.  (A)(1) Not later than forty days after the 32186
end of each calendar quarter, every taxpayer other than a calendar 32187
year taxpayer shall file with the tax commissioner a tax return in 32188
such form as the commissioner prescribes. The return shall 32189
include, but is not limited to, the amount of the taxpayer's 32190
taxable gross receipts for the calendar quarter and shall indicate 32191
the amount of tax due under section 5751.03 of the Revised Code 32192
for the calendar quarter.32193

       (2)(a) Subject to division (C) of section 5751.05 of the 32194
Revised Code, a calendar quarter taxpayer shall report the taxable 32195
gross receipts for that calendar quarter.32196

       (b) With respect to taxable gross receipts incorrectly 32197
reported in a calendar quarter that has a lower tax rate, the tax 32198
shall be computed at the tax rate in effect for the quarterly 32199
return in which such receipts should have been reported. Nothing 32200
in division (A)(2)(b) of this section prohibits a taxpayer from 32201
filing an application for refund under section 5751.08 of the 32202
Revised Code with regard to the incorrect reporting of taxable 32203
gross receipts discovered after filing the annual return described 32204
in division (A)(3) of this section.32205

       A tax return shall not be deemed to be an incorrect reporting 32206
of taxable gross receipts for the purposes of division (A)(2)(b) 32207
of this section if the return reflects between ninety-five and one 32208
hundred five per cent of the actual taxable gross receipts for the 32209
calendar quarter.32210

       (3) The tax return filed for the fourth calendar quarter of a 32211
calendar year is the annual return for the privilege tax imposed 32212
by this chapter. Such return shall report any additional taxable 32213
gross receipts not previously reported in the calendar year and 32214
shall adjust for any over-reported taxable gross receipts in the 32215
calendar year. If the taxpayer ceases to be a taxpayer before the 32216
end of the calendar year, the last return the taxpayer is required 32217
to file shall be the annual return for the taxpayer and the 32218
taxpayer shall report any additional taxable gross receipts not 32219
previously reported in the calendar year and shall adjust for any 32220
over-reported taxable gross receipts in the calendar year.32221

       (4) Because the tax imposed by this chapter is a privilege 32222
tax, the tax rate with respect to taxable gross receipts for a 32223
calendar quarter is not fixed until the end of the measurement 32224
period for each calendar quarter. Subject to division (A)(2)(b) of 32225
this section, the total amount of taxable gross receipts reported 32226
for a given calendar quarter shall be subject to the tax rate in 32227
effect in that quarter.32228

       (5) Not later than forty days after the end of each calendar 32229
year, every calendar year taxpayer shall file with the tax 32230
commissioner a tax return in such form as the commissioner 32231
prescribes. The return shall include, but is not limited to, the 32232
amount of the taxpayer's taxable gross receipts for the calendar 32233
year and shall indicate the amount of tax due under section 32234
5751.03 of the Revised Code for the calendar year.32235

       (B)(1) A person that first becomes subject to the tax imposed 32236
under this chapter during a calendar quarter on or after January 32237
1, 2006, shall pay the minimum tax imposed under division (B) of 32238
section 5751.03 of the Revised Code along with the registration 32239
fee imposed under this section, if applicable, on or before the 32240
day the return is required to be filed for that quarter under 32241
division (A)(1) of this section, regardless of whether the person 32242
elects to be a calendar year taxpayer under section 5751.05 of the 32243
Revised Code.32244

       (2) The amount of the minimum tax for a person subject to 32245
division (B)(1) of this section shall be reduced to seventy-five 32246
dollars if the registration is timely filed after the first day of 32247
May and before the first day of DecemberJanuary of the following32248
calendar year.32249

       Sec. 5751.10.  If any person liable for the tax imposed under 32250
this chapter sells the trade or business, disposes in any manner 32251
other than in the regular course of business at least seventy-five 32252
per cent of assets of the trade or business, or quits the trade or 32253
business, any tax owed by such person shall become due and payable 32254
immediately, and the person shall pay the tax under this section, 32255
including any applicable penalties and interest, within fifteen32256
forty-five days after the date of selling or quitting the trade or 32257
business. The person's successor shall withhold a sufficient 32258
amount of the purchase money to cover the amount due and unpaid 32259
until the former owner produces a receipt from the tax 32260
commissioner showing that the amounts are paid or a certificate 32261
indicating that no taxes are due. If a purchaser fails to withhold 32262
purchase money, that person is personally liable up to the 32263
purchase money amount, for such amounts that are unpaid during the 32264
operation of the business by the former owner.32265

       The tax commissioner may adopt rules regarding the issuance 32266
of certificates under this section, including the waiver of the 32267
need for a certificate if certain criteria are met.32268

       Sec. 5751.20.  (A) As used in sections 5751.20 to 5751.22 of 32269
the Revised Code:32270

       (1) "School district," "joint vocational school district," 32271
"local taxing unit," "state education aid," "recognized 32272
valuation," "fixed-rate levy," and "fixed-sum levy" have the same 32273
meanings as used in section 5727.84 of the Revised Code.32274

       (2) "State education aid offset" means the amount determined 32275
for each school district or joint vocational school district under 32276
division (A)(1) of section 5751.21 of the Revised Code.32277

       (3) "Machinery and equipment property tax value loss" means 32278
the amount determined under division (C)(1) of this section.32279

       (4) "Inventory property tax value loss" means the amount 32280
determined under division (C)(2) of this section.32281

       (5) "Furniture and fixtures property tax value loss" means 32282
the amount determined under division (C)(3) of this section.32283

        (6) "Machinery and equipment fixed-rate levy loss" means the 32284
amount determined under division (D)(1) of this section.32285

       (7) "Inventory fixed-rate levy loss" means the amount 32286
determined under division (D)(2) of this section.32287

       (8) "Furniture and fixtures fixed-rate levy loss" means the 32288
amount determined under division (D)(3) of this section.32289

       (9) "Total fixed-rate levy loss" means the sum of the 32290
machinery and equipment fixed-rate levy loss, the inventory 32291
fixed-rate levy loss, the furniture and fixtures fixed-rate levy 32292
loss, and the telephone company fixed-rate levy loss.32293

       (10) "Fixed-sum levy loss" means the amount determined under 32294
division (E) of this section.32295

       (11) "Machinery and equipment" means personal property 32296
subject to the assessment rate specified in division (F) of 32297
section 5711.22 of the Revised Code.32298

       (12) "Inventory" means personal property subject to the 32299
assessment rate specified in division (E) of section 5711.22 of 32300
the Revised Code.32301

       (13) "Furniture and fixtures" means personal property subject 32302
to the assessment rate specified in division (G) of section 32303
5711.22 of the Revised Code.32304

       (14) "Qualifying levies" are levies in effect for tax year 32305
2004 or applicable to tax year 2005 or approved at an election 32306
conducted before September 1, 2005, and first levied in tax year 32307
2006. For the purpose of determining the rate of a qualifying levy 32308
authorized by section 5705.212 or 5705.213 of the Revised Code, 32309
the rate shall be the rate that would be in effect for tax year 32310
2010.32311

       (15) "Telephone property" means tangible personal property of 32312
a telephone, telegraph, or interexchange telecommunications 32313
company subject to an assessment rate specified in section 32314
5727.111 of the Revised Code in tax year 2004.32315

       (16) "Telephone property tax value loss" means the amount 32316
determined under division (C)(4) of this section.32317

       (17) "Telephone property fixed-rate levy loss" means the 32318
amount determined under division (D)(4) of this section.32319

       (B) The commercial activities tax receipts fund is hereby 32320
created in the state treasury and shall consist of money arising 32321
from the tax imposed under this chapter. All money in that fund 32322
shall be credited for each fiscal year in the following 32323
percentages to the general revenue fund, to the school district 32324
tangible property tax replacement fund, which is hereby created in 32325
the state treasury for the purpose of making the payments 32326
described in section 5751.21 of the Revised Code, and to the local 32327
government tangible property tax replacement fund, which is hereby 32328
created in the state treasury for the purpose of making the 32329
payments described in section 5751.22 of the Revised Code, in the 32330
following percentages:32331

Fiscal year General Revenue Fund School District Tangible Property Tax Replacement Fund Local Government Tangible Property Tax Replacement Fund 32332
2006 67.7% 22.6% 9.7% 32333
2007 0% 70.0% 30.0% 32334
2008 0% 70.0% 30.0% 32335
2009 0% 70.0% 30.0% 32336
2010 0% 70.0% 30.0% 32337
2011 0% 70.0% 30.0% 32338
2012 5.3% 70.0% 24.7% 32339
2013 19.4% 70.0% 10.6% 32340
2014 14.1% 70.0% 15.9% 32341
2015 17.6% 70.0% 12.4% 32342
2016 21.1% 70.0% 8.9% 32343
2017 24.6% 70.0% 5.4% 32344
2018 28.1% 70.0% 1.9% 32345
2019 and thereafter 100% 0% 0% 32346

       (C) Not later than September 15, 2005, the tax commissioner 32347
shall determine for each school district, joint vocational school 32348
district, and local taxing unit its machinery and equipment, 32349
inventory property, furniture and fixtures property, and telephone 32350
property tax value losses, which are the applicable amounts 32351
described in divisions (C)(1), (2), (3), and (4) of this section, 32352
except as provided in division (C)(5) of this section:32353

       (1) Machinery and equipment property tax value loss is the 32354
taxable value of machinery and equipment property as reported by 32355
taxpayers for tax year 2004 multiplied by:32356

       (a) For tax year 2006, thirty-three and eight-tenths per 32357
cent;32358

       (b) For tax year 2007, sixty-one and three-tenths per cent;32359

       (c) For tax year 2008, eighty-three per cent;32360

       (d) For tax year 2009 and thereafter, one hundred per cent.32361

       (2) Inventory property tax value loss is the taxable value of 32362
inventory property as reported by taxpayers for tax year 2004 32363
multiplied by:32364

       (a) For tax year 2006, a fraction, the numerator of which is 32365
five and three-fourths and the denominator of which is 32366
twenty-three;32367

        (b) For tax year 2007, a fraction, the numerator of which is 32368
nine and one-half and the denominator of which is twenty-three;32369

        (c) For tax year 2008, a fraction, the numerator of which is 32370
thirteen and one-fourth and the denominator of which is 32371
twenty-three;32372

        (d) For tax year 2009 and thereafter a fraction, the 32373
numerator of which is seventeen and the denominator of which is 32374
twenty-three.32375

        (3) Furniture and fixtures property tax value loss is the 32376
taxable value of furniture and fixture property as reported by 32377
taxpayers for tax year 2004 multiplied by:32378

        (a) For tax year 2006, twenty-five per cent;32379

        (b) For tax year 2007, fifty per cent;32380

        (c) For tax year 2008, seventy-five per cent;32381

        (d) For tax year 2009 and thereafter, one hundred per cent.32382

       The taxable value of property reported by taxpayers used in 32383
divisions (C)(1), (2), and (3) of this section shall be such 32384
values as determined to be final by the tax commissioner as of 32385
August 31, 2005. Such determinations shall be final except for any 32386
correction of a clerical error that was made prior to August 31, 32387
2005, by the tax commissioner.32388

       (4) Telephone property tax value loss is the taxable value of 32389
telephone property as taxpayers would have reported that property 32390
for tax year 2004 if the assessment rate for all telephone 32391
property for that year were twenty-five per cent, multiplied by:32392

       (a) For tax year 2006, zero per cent;32393

       (b) For tax year 2007, zero per cent;32394

       (c) For tax year 2008, zero per cent;32395

       (d) For tax year 2009, sixty per cent;32396

       (e) For tax year 2010, eighty per cent;32397

       (f) For tax year 2011 and thereafter, one hundred per cent.32398

       (5) Division (C)(5) of this section applies to any school 32399
district, joint vocational school district, or local taxing unit 32400
in a county in which is located a facility currently or formerly 32401
devoted to the enrichment or commercialization of uranium or 32402
uranium products, and for which the total taxable value of 32403
property listed on the general tax list of personal property for 32404
any tax year from tax year 2001 to tax year 2004 was fifty per 32405
cent or less of the taxable value of such property listed on the 32406
general tax list of personal property for the next preceding tax 32407
year.32408

       In computing the property tax value losses under divisions 32409
(C)(1), (2), (3), and (4) of this section for any school district, 32410
joint vocational school district, or local taxing unit to which 32411
division (C)(5) of this section applies, the taxable value of such 32412
property as listed on the general tax list of personal property 32413
for tax year 2000 shall be substituted for the taxable value of 32414
such property as reported by taxpayers for tax year 2004 if the 32415
taxable value listed for tax year 2000 is greater than the taxable 32416
value reported by taxpayers for tax year 2004.32417

       To facilitate the calculations required under division (C) of 32418
this section, the county auditor, upon request from the tax 32419
commissioner, shall provide by August 1, 2005, the values of 32420
machinery and equipment, inventory, and furniture and fixtures for 32421
all single-county personal property taxpayers for tax year 2004.32422

       (D) Not later than September 15, 2005, the tax commissioner 32423
shall determine for each tax year from 2006 through 2009 for each 32424
school district, joint vocational school district, and local 32425
taxing unit its machinery and equipment, inventory, and furniture 32426
and fixtures fixed-rate levy losses, and for each tax year from 32427
2006 through 2011 its telephone property fixed-rate levy loss, 32428
which are the applicable amounts described in divisions (D)(1), 32429
(2), (3), and (4) of this section:32430

       (1) The machinery and equipment fixed-rate levy loss is the 32431
machinery and equipment property tax value loss multiplied by the 32432
sum of the tax rates of fixed-rate qualifying levies.32433

       (2) The inventory fixed-rate loss is the inventory property 32434
tax value loss multiplied by the sum of the tax rates of 32435
fixed-rate qualifying levies.32436

        (3) The furniture and fixtures fixed-rate levy loss is the 32437
furniture and fixture property tax value loss multiplied by the 32438
sum of the tax rates of fixed-rate qualifying levies.32439

       (4) The telephone property fixed-rate levy loss is the 32440
telephone property tax value loss multiplied by the sum of the tax 32441
rates of fixed-rate qualifying levies.32442

       (E) Not later than September 15, 2005, the tax commissioner 32443
shall determine for each school district, joint vocational school 32444
district, and local taxing unit its fixed-sum levy loss. The 32445
fixed-sum levy loss is the amount obtained by subtracting the 32446
amount described in division (E)(2) of this section from the 32447
amount described in division (E)(1) of this section:32448

       (1) The sum of the machinery and equipment property tax value 32449
loss, the inventory property tax value loss, and the furniture and 32450
fixtures property tax value loss, and, for 2008 through 2017 the 32451
telephone property tax value loss of the district or unit 32452
multiplied by the sum of the fixed-sum tax rates of qualifying 32453
levies. For 2006 through 2010, this computation shall include all 32454
qualifying levies remaining in effect for the current tax year and 32455
any school district emergency levies that are qualifying levies 32456
not remaining in effect for the current year. For 2011 through 32457
2017, this computation shall include only qualifying levies 32458
remaining in effect for the current year. For purposes of this 32459
computation, a qualifying school district emergency levy remains 32460
in effect in a year after 2010 only if, for that year, the board 32461
of education levies a school district emergency levy for an annual 32462
sum at least equal to the annual sum levied by the board in tax 32463
year 2004 less the amount of the payment certified under this 32464
division for 2006.32465

       (2) The total taxable value in tax year 2004 less the sum of 32466
the machinery and equipment, inventory, furniture and fixtures, 32467
and telephone property tax value losses in each school district, 32468
joint vocational school district, and local taxing unit multiplied 32469
by one-half of one mill per dollar.32470

       (3) For the calculations in divisions (E)(1) and (2) of this 32471
section, the tax value losses are those that would be calculated 32472
for tax year 2009 under divisions (C)(1), (2), and (3) of this 32473
section and for tax year 2011 under division (C)(4) of this 32474
section.32475

       (4) To facilitate the calculation under divisions (D) and (E) 32476
of this section, not later than September 1, 2005, any school 32477
district, joint vocational school district, or local taxing unit 32478
that has a qualifying levy that was approved at an election 32479
conducted during 2005 before September 1, 2005, shall certify to 32480
the tax commissioner a copy of the county auditor's certificate of 32481
estimated property tax millage for such levy as required under 32482
division (B) of section 5705.03 of the Revised Code, which is the 32483
rate that shall be used in the calculations under such divisions.32484

       If the amount determined under division (E) of this section 32485
for any school district, joint vocational school district, or 32486
local taxing unit is greater than zero, that amount shall equal 32487
the reimbursement to be paid pursuant to division (D) of section 32488
5751.21 or division (A)(3) of section 5751.22 of the Revised Code, 32489
and the one-half of one mill that is subtracted under division 32490
(E)(2) of this section shall be apportioned among all contributing 32491
fixed-sum levies in the proportion that each levy bears to the sum 32492
of all fixed-sum levies within each school district, joint 32493
vocational school district, or local taxing unit.32494

       (F) Not later than October 1, 2005, the tax commissioner 32495
shall certify to the department of education for every school 32496
district and joint vocational school district the machinery and 32497
equipment, inventory, furniture and fixtures, and telephone 32498
property tax value losses determined under division (C) of this 32499
section, the machinery and equipment, inventory, furniture and 32500
fixtures, and telephone fixed-rate levy losses determined under 32501
division (D) of this section, and the fixed-sum levy losses 32502
calculated under division (E) of this section. The calculations 32503
under divisions (D) and (E) of this section shall separately 32504
display the levy loss for each levy eligible for reimbursement.32505

       (G) Not later than October 1, 2005, the tax commissioner 32506
shall certify the amount of the fixed-sum levy losses to the 32507
county auditor of each county in which a school district, joint 32508
vocational school district, or local taxing unit with a fixed-sum 32509
levy loss reimbursement has territory.32510

       Sec. 5751.21.  (A) Not later than the thirty-first day of 32511
July of 2007 through 2017, the department of education shall 32512
determine the following for each school district and each joint 32513
vocational school district eligible for payment under division (B) 32514
of this section:32515

       (1) The state education aid offset, which is the difference 32516
obtained by subtracting the amount described in division (A)(1)(b) 32517
of this section from the amount described in division (A)(1)(a) of 32518
this section:32519

       (a) The state education aid computed for the school district 32520
or joint vocational school district for the current fiscal year as 32521
of the thirty-first day of July;32522

       (b) The state education aid that would be computed for the 32523
school district or joint vocational school district for the 32524
current fiscal year as of the thirty-first day of July if the 32525
recognized valuation included the machinery and equipment, 32526
inventory, furniture and fixtures, and telephone property tax 32527
value losses for the school district or joint vocational school 32528
district for the second preceding tax year.32529

       (2) The greater of zero or the difference obtained by 32530
subtracting the state education aid offset determined under 32531
division (A)(1) of this section from the sum of the machinery and 32532
equipment fixed-rate levy loss, the inventory fixed-rate levy 32533
loss, furniture and fixtures fixed-rate levy loss, and telephone 32534
property fixed-rate levy loss certified under division (F) of 32535
section 5751.20 of the Revised Code for all taxing districts in 32536
each school district and joint vocational school district for the 32537
second preceding tax year.32538

       By the fifth day of August of each such year, the department 32539
of education shall certify the amount so determined under division 32540
(A)(1) of this section to the director of budget and management.32541

       (B) The department of education shall pay from the school 32542
district tangible property tax replacement fund to each school 32543
district and joint vocational school district all of the following 32544
for fixed-rate levy losses certified under division (F) of section 32545
5751.20 of the Revised Code:32546

       (1) On or before May 31, 2006, one-seventh of the total 32547
fixed-rate levy loss for tax year 2006;32548

       (2) On or before August 31, 2006, and October 31, 2006, 32549
one-half of six-sevenths of the total fixed-rate levy loss foxfor32550
tax year 2006;32551

       (3) On or before May 31, 2007, one-seventh of the total 32552
fixed-rate levy loss for tax year 2007;32553

       (4) On or before August 31, 2007, and October 31, 2007, 32554
forty-three per cent of the amount determined under division 32555
(A)(2) of this section for fiscal year 2008, but not less than 32556
zero, plus one-half of six-sevenths of the difference between the 32557
total fixed-rate levy loss for tax year 2007 and the total 32558
fixed-rate levy loss for tax year 2006.32559

       (5) On or before May 31, 2008, fourteen per cent of the 32560
amount determined under division (A)(2) of this section for fiscal 32561
year 2008, but not less than zero, plus one-seventh of the 32562
difference between the total fixed-rate levy loss for tax year 32563
2008 and the total fixed-rate levy loss for tax year 2006.32564

       (6) On or before August 31, 2008, and October 31, 2008, 32565
forty-three per cent of the amount determined under division 32566
(A)(2) of this section for fiscal year 2009, but not less than 32567
zero, plus one-half of six-sevenths of the difference between the 32568
total fixed-rate levy loss in tax year 2008 and the total 32569
fixed-rate levy loss in tax year 2007.32570

       (7) On or before May 31, 2009, fourteen per cent of the 32571
amount determined under division (A)(2) of this section for fiscal 32572
year 2009, but not less than zero, plus one-seventh of the 32573
difference between the total fixed-rate levy loss for tax year 32574
2009 and the total fixed-rate levy loss for tax year 2007.32575

       (8) On or before August 31, 2009, and October 31, 2009, 32576
forth-threeforty-three per cent of the amount determined under 32577
division (A)(2) of this section for fiscal year 2010, but not less 32578
than zero, plus one-half of six-sevenths of the difference between 32579
the total fixed-rate levy loss in tax year 2009 and the total 32580
fixed-rate levy loss in tax year 2008.32581

       (9) On or before May 31, 2010, fourteen per cent of the 32582
amount determined under division (A)(2) of this section for fiscal 32583
year 2010, but not less than zero, plus one-seventh of the 32584
difference between the total fixed-rate levy loss in tax year 2010 32585
and the total fixed-rate levy loss in tax year 2008.32586

       (10) On or before August 31, 2010, and October 31, 2010, 32587
one-third of the amount determined under division (A)(2) of this 32588
section for fiscal year 2011, but not less than zero, plus 32589
one-half of six-sevenths of the difference between the telephone 32590
property fixed-rate levy loss for tax year 2010 and the telephone 32591
property fixed-rate levy loss for tax year 2009.32592

       (11) On or before May 31, 2011, fourteen per cent of the 32593
amount determined under division (A)(2) of this section for fiscal 32594
year 2011, but not less than zero, plus one-seventh of the 32595
difference between the telephone property fixed-rate levy loss for 32596
tax year 2011 and the telephone property fixed-rate levy loss for 32597
tax year 2009.32598

       (12) On or before August 31, 2011, October 31, 2011, and May 32599
31, 2012, the amount determined under division (A)(2) of this 32600
section multiplied by a fraction, the numerator of which is 32601
fourteen and the denominator of which is seventeen, but not less 32602
than zero, multiplied by one-third, plus one-half of six-sevenths 32603
of the difference between the telephone property fixed-rate levy 32604
loss for tax year 2011 and the telephone property fixed-rate levy 32605
loss for tax year 2010.32606

       (13) On or before May 31, 2012, fourteen per cent of the 32607
amount determined under division (A)(2) of this section for fiscal 32608
year 2012, multiplied by a fraction, the numerator of which is 32609
fourteen and the denominator of which is seventeen, plus 32610
one-seventh of the difference between the telephone property 32611
fixed-rate levy loss for tax year 2011 and the telephone property 32612
fixed-rate levy loss for tax year 2010.32613

       (14) On or before August 31, 2012, October 31, 2012, and May 32614
31, 2013, the amount determined under division (A)(2) of this 32615
section multiplied by a fraction, the numerator of which is eleven 32616
and the denominator of which is seventeen, but not less than zero, 32617
multiplied by one-third.32618

       (15) On or before August 31, 2013, October 31, 2013, and May 32619
31, 2014, the amount determined under division (A)(2) of this 32620
section multiplied by a fraction, the numerator of which is nine 32621
and the denominator of which is seventeen, but not less than zero, 32622
multiplied by one-third.32623

       (16) On or before August 31, 2014, October 31, 2014, and May 32624
31, 2015, the amount determined under division (A)(2) of this 32625
section multiplied by a fraction, the numerator of which is seven 32626
and the denominator of which is seventeen, but not less than zero, 32627
multiplied by one-third.32628

       (17) On or before August 31, 2015, October 31, 2015, and May 32629
31, 2016, the amount determined under division (A)(2) of this 32630
section multiplied by a fraction, the numerator of which is five 32631
and the denominator of which is seventeen, but not less than zero, 32632
multiplied by one-third.32633

       (18) On or before August 31, 2016, October 31, 2016, and May 32634
31, 2017, the amount determined under division (A)(2) of this 32635
section multiplied by a fraction, the numerator of which is three 32636
and the denominator of which is seventeen, but not less than zero, 32637
multiplied by one-third.32638

       (19) On or before August 31, 2017, October 31, 2017, and May 32639
31, 2018, the amount determined under division (A)(2) of this 32640
section multiplied by a fraction, the numerator of which is one 32641
and the denominator of which is seventeen, but not less than zero, 32642
multiplied by one-third.32643

       (20) After May 31, 2018, no payments shall be made under this 32644
section.32645

       The department of education shall report to each school 32646
district and joint vocational school district the apportionment of 32647
the payments among the school district's or joint vocational 32648
school district's funds based on the certifications under division 32649
(F) of section 5751.20 of the Revised Code.32650

       Any qualifying levy that is a fixed-rate levy that is not 32651
applicable to a tax year after 2010 does not qualify for any 32652
reimbursement after the tax year to which it is last applicable.32653

       (C) For taxes levied within the ten-mill limitation for debt 32654
purposes in tax year 2005, payments shall be made equal to one 32655
hundred per cent of the loss computed as if the tax were a 32656
fixed-rate levy, but those payments shall extend from fiscal year 32657
2006 through fiscal year 2018, as long as the qualifying levy 32658
continues to be used for debt purposes. If the purpose of such a 32659
qualifying levy is changed, that levy becomes subject to the 32660
payments determined in division (B) of this section.32661

       (D)(1) Not later than January 1, 2006, for each fixed-sum 32662
levy of each school district or joint vocational school district 32663
and for each year for which a determination is made under division 32664
(F) of section 5751.20 of the Revised Code that a fixed-sum levy 32665
loss is to be reimbursed, the tax commissioner shall certify to 32666
the department of education the fixed-sum levy loss determined 32667
under that division. The certification shall cover a time period 32668
sufficient to include all fixed-sum levies for which the 32669
commissioner made such a determination. The department shall pay 32670
from the school district property tax replacement fund to the 32671
school district or joint vocational school district one-third of 32672
the fixed-sum levy loss so certified for each year on or before 32673
the last day of May, August, and NovemberOctober of the current 32674
year.32675

       (2) Beginning in 2006, by the first day of January of each 32676
year, the tax commissioner shall review the certification 32677
originally made under division (D)(1) of this section. If the 32678
commissioner determines that a debt levy that had been scheduled 32679
to be reimbursed in the current year has expired, a revised 32680
certification for that and all subsequent years shall be made to 32681
the department of education.32682

       (E) Beginning in September 2007 and through June 2018, the 32683
director of budget and management shall transfer from the school 32684
district tangible property tax replacement fund to the general 32685
revenue fund each of the following:32686

       (1) On the first day of September, the lesser of one-fourth 32687
of the amount certified for that fiscal year under division (A)(1) 32688
of this section or the balance in the school district tangible 32689
property tax replacement fund;32690

       (2) On the first day of December, the lesser of one-fourth of 32691
the amount certified for that fiscal year under division (A)(1) of 32692
this section or the balance in the school district tangible 32693
property tax replacement fund;32694

       (3) On the first day of March, the lesser of one-fourth of 32695
the amount certified for that fiscal year under division (A)(1) of 32696
this section or the balance in the school district tangible 32697
property tax replacement fund;32698

       (4) On the first day of June, the lesser of one-fourth of the 32699
amount certified for that fiscal year under division (A)(1) of 32700
this section or the balance in the school district tangible 32701
property tax replacement fund.32702

       (F) For each of the fiscal years 2006 through 2018, if the 32703
total amount in the school district tangible property tax 32704
replacement fund is insufficient to make all payments under 32705
divisions (B), (C), orand (D) of this section at the times the 32706
payments are to be made, the director of budget and management 32707
shall transfer from the general revenue fund to the school 32708
district tangible property tax replacement fund the difference 32709
between the total amount to be paid and the amount in the school 32710
district tangible property tax replacement fund. For each fiscal 32711
year after 2018, at the time payments under division (D) of this 32712
section are to be made, the director of budget and management 32713
shall transfer from the general revenue fund to the school 32714
district property tax replacement fund the amount necessary to 32715
make such payments.32716

       (G) On the fifteenth day of June of 2006 through 2011, the 32717
director of budget and management may transfer any balance in the 32718
school district tangible property tax replacement fund to the 32719
general revenue fund. At the end of fiscal years 2012 through 32720
2018, any balance in the school district tangible property tax 32721
replacement fund shall remain in the fund to be used in future 32722
fiscal years for school purposes.32723

       (H) If all of the territory of a school district or joint 32724
vocational school district is merged with another district, or if 32725
a part of the territory of a school district or joint vocational 32726
school district is transferred to an existing or newly created 32727
district, the department of education, in consultation with the 32728
tax commissioner, shall adjust the payments made under this 32729
section as follows:32730

       (1) For a merger of two or more districts, the machinery and 32731
equipment, inventory, furniture and fixtures, and telephone 32732
property fixed-rate levy losses and the fixed-sum levy losses of 32733
the successor district shall be equal to the sum of the machinery 32734
and equipment, inventory, furniture and fixtures, and telephone 32735
property fixed-rate levy losses and debt levy losses as determined 32736
in section 5751.20 of the Revised Code, for each of the districts 32737
involved in the merger.32738

       (2) If property is transferred from one district to a 32739
previously existing district, the amount of machinery and 32740
equipment, inventory, furniture and fixtures, and telephone 32741
property fixed-rate levy losses that shall be transferred to the 32742
recipient district shall be an amount equal to the total machinery 32743
and equipment, inventory, furniture and fixtures, and telephone 32744
property fixed-rate levy losses times a fraction, the numerator of 32745
which is the value of business tangible personal property on the 32746
land being transferred in the most recent year for which data are 32747
available, and the denominator of which is the total value of 32748
business tangible personal property in the district from which the 32749
land is being transferred in the most recent year for which data 32750
are available.32751

       (3) After December 31, 2004, if property is transferred from 32752
one or more districts to a district that is newly created out of 32753
the transferred property, the newly created district shall be 32754
deemed not to have any machinery and equipment, inventory, 32755
furniture and fixtures, or telephone property fixed-rate levy 32756
losses and the districts from which the property was transferred 32757
shall have no reduction in their machinery and equipment, 32758
inventory, furniture and fixtures, and telephone property 32759
fixed-rate levy losses.32760

       (4) If the recipient district under division (H)(2) of this 32761
section or the newly created district under divisions (H)(3) of 32762
this section is assuming debt from one or more of the districts 32763
from which the property was transferred and any of the districts 32764
losing the property had fixed-sum levy losses, the department of 32765
education, in consultation with the tax commissioner, shall make 32766
an equitable division of the fixed-sum levy loss reimbursements.32767

       Sec. 5751.22.  (A) Not later than January 1, 2006, the tax 32768
commissioner shall compute the payments to be made to each local 32769
taxing unit for each year according to divisions (A)(1), (2), (3), 32770
and (4) of this section, and shall distribute the payments in the 32771
manner prescribed by division (C) of this section. The calculation 32772
of the fixed-sum levy loss shall cover a time period sufficient to 32773
include all fixed-sum levies for which the commissioner 32774
determined, pursuant to division (E) of section 5751.20 of the 32775
Revised Code, that a fixed-sum levy loss is to be reimbursed.32776

       (1) Except as provided in division (A)(4) of this section, 32777
for machinery and equipment, inventory, and furniture and fixtures 32778
fixed-rate levy losses determined under division (D) of section 32779
5751.20 of the Revised Code, payments shall be made in an amount 32780
equal to each of those losses multiplied by the following:32781

       (a) For tax years 2006 through 2010, one hundred per cent;32782

       (b) For tax year 2011, a fraction, the numerator of which is 32783
fourteen and the denominator of which is seventeen;32784

       (c) For tax year 2012, a fraction, the numerator of which is 32785
eleven and the denominator of which is seventeen;32786

       (d) For tax year 2013, a fraction, the numerator of which is 32787
nine and the denominator of which is seventeen;32788

       (e) For tax year 2014, a fraction, the numerator of which is 32789
seven and the denominator of which is seventeen;32790

       (f) For tax year 2015, a fraction, the numerator of which is 32791
five and the denominator of which is seventeen;32792

       (g) For tax year 2016, a fraction, the numerator of which is 32793
three and the denominator of which is seventeen;32794

       (h) For tax year 2017, a fraction, the numerator of which is 32795
one and the denominator of which is seventeen;32796

       (i) For tax years 2018 and thereafter, no fixed-rate payments 32797
shall be made.32798

       Any qualifying levy that is a fixed-rate levy that is not 32799
applicable to a tax year after 2010 shall not qualify for any 32800
reimbursement after the tax year to which it is last applicable.32801

       (2) Except as provided in division (A)(4) of this section, 32802
for telephone property fixed-rate levy losses determined under 32803
division (D)(4) of section 5751.20 of the Revised Code, payments 32804
shall be made in an amount equal to each of those losses 32805
multiplied by the following:32806

       (a) For tax years 2009 through 2011, one hundred per cent;32807

       (b) For tax year 2012, seven-eighths;32808

       (c) For tax year 2013, six-eighths;32809

       (d) For tax year 2014, five-eighths;32810

       (e) For tax year 2015, four-eighths;32811

       (f) For tax year 2016, three-eighths;32812

       (g) For tax year 2017, two-eighths;32813

       (h) For tax year 2018, one-eighth;32814

       (i) For tax years 2019 and thereafter, no fixed-rate payments 32815
shall be made.32816

       Any qualifying levy that is a fixed-rate levy that is not 32817
applicable to a tax year after 2011 shall not qualify for any 32818
reimbursement after the tax year to which it is last applicable.32819

       (3) For fixed-sum levy losses determined under division (E) 32820
of section 5751.20 of the Revised Code, payments shall be made in 32821
the amount of one hundred per cent of the fixed-sum levy loss for 32822
payments required to be made in 2006 and thereafter.32823

       (4) For taxes levied within the ten-mill limitation for debt 32824
purposes in tax year 2005, payments shall be made based on the 32825
schedule in division (A)(1) of this section for each of the 32826
calendar years 2006 through 2010. For each of the calendar years 32827
2011 through 2017, the percentages for calendar year 2010 shall be 32828
used, as long as the qualifying levy continues to be used for debt 32829
purposes. If the purpose of such a qualifying levy is changed, 32830
that levy becomes subject to the payment schedules in divisions 32831
(A)(1)(a) to (h) of this section. No payments shall be made for 32832
such levies after calendar year 2017.32833

       (B) Beginning in 2007, by the thirty-first day of January of 32834
each year, the tax commissioner shall review the calculation 32835
originally made under division (A) of this section of the 32836
fixed-sum levy losses determined under division (E) of section 32837
5751.20 of the Revised Code. If the commissioner determines that a 32838
fixed-sum levy that had been scheduled to be reimbursed in the 32839
current year has expired, a revised calculation for that and all 32840
subsequent years shall be made.32841

       (C) Payments to local taxing units required to be made under 32842
division (A) of this section shall be paid from the local 32843
government tangible property tax replacement fund to the county 32844
undivided income tax fund in the proper county treasury. Beginning 32845
in May 2006, one-thirdone-seventh of the amount certified under 32846
that division shall be paid by the last day of May,each year, and 32847
three-sevenths shall be paid by the last day of August, and 32848
October each year. Within forty-five days after receipt of such 32849
payments, the county treasurer shall distribute amounts determined 32850
under division (A) of this section to the proper local taxing unit 32851
as if they had been levied and collected as taxes, and the local 32852
taxing unit shall apportion the amounts so received among its 32853
funds in the same proportions as if those amounts had been levied 32854
and collected as taxes.32855

       (D) For each of the fiscal years 2006 through 2019, if the 32856
total amount in the local government tangible property tax 32857
replacement fund is insufficient to make all payments under 32858
division (C) of this section at the times the payments are to be 32859
made, the director of budget and management shall transfer from 32860
the general revenue fund to the local government tangible property 32861
tax replacement fund the difference between the total amount to be 32862
paid and the amount in the local government tangible property tax 32863
replacement fund. For each fiscal year after 2019, at the time 32864
payments under division (A)(2) of this section are to be made, the 32865
director of budget and management shall transfer from the general 32866
revenue fund to the local government property tax replacement fund 32867
the amount necessary to make such payments.32868

       (E) On the fifteenth day of June of each year from 2006 32869
through 2018, the director of budget and management may transfer 32870
any balance in the local government tangible property tax 32871
replacement fund to the general revenue fund.32872

       (F) If all or a part of the territories of two or more local 32873
taxing units are merged, or unincorporated territory of a township 32874
is annexed by a municipal corporation, the tax commissioner shall 32875
adjust the payments made under this section to each of the local 32876
taxing units in proportion to the tax value loss apportioned to 32877
the merged or annexed territory, or as otherwise provided by a 32878
written agreement between the legislative authorities of the local 32879
taxing units certified to the commissioner not later than the 32880
first day of June of the calendar year in which the payment is to 32881
be made.32882

       Sec. 5751.53. (A) As used in this section:32883

        (1) "Net income" and "taxable year" have the same meanings as 32884
in section 5733.04 of the Revised Code.32885

        (2) "Franchise tax year" means "tax year" as defined in 32886
section 5733.04 of the Revised Code.32887

        (3) "Deductible temporary differences" and "taxable temporary 32888
differences" have the same meanings as those terms have for 32889
purposes of paragraph 13 of the statement of financial accounting 32890
standards, number 109.32891

        (4) "Qualifying taxpayer" means a taxpayer under this chapter 32892
that has a qualifying Ohio net operating loss carryforward equal 32893
to or greater than the qualifying amount.32894

        (5) "Qualifying Ohio net operating loss carryforward" means 32895
an Ohio net operating loss carryforward that the taxpayer could 32896
deduct in whole or in part for franchise tax year 2006 under 32897
section 5733.04 of the Revised Code but for the application of 32898
division (H) of this section. A qualifying Ohio net operating loss 32899
carryforward shall not exceed the amount of loss carryforward from 32900
franchise tax year 2005 as reported by the taxpayer either on a 32901
franchise tax report for franchise tax year 2005 pursuant to 32902
section 5733.02 of the Revised Code or on an amended franchise tax 32903
report prepared in good faith for such year and filed before July 32904
1, 2006.32905

        (6) "Disallowed Ohio net operating loss carryforward" means 32906
the lesser of the amounts described in division (A)(6)(a) or (b) 32907
of this section, but the amounts described in divisions (A)(6)(a) 32908
and (b) of this section shall each be reduced by the qualifying 32909
amount.32910

        (a) The qualifying taxpayer's qualifying Ohio net operating 32911
loss carryforward;32912

        (b) The Ohio net operating loss carryforward amount that the 32913
qualifying taxpayer used to compute the related deferred tax asset 32914
reflected on its books and records on the last day of its taxable 32915
year ending in 2004, adjusted for return to accrual, but this 32916
amount shall be reduced by the qualifying related valuation 32917
allowance amount. For the purposes of this section, the 32918
"qualifying related valuation allowance amount" is the amount of 32919
Ohio net operating loss reflected in the qualifying taxpayer's 32920
computation of the valuation allowance account, as shown on its 32921
books and records on the last day of its taxable year ending in 32922
2004, with respect to the deferred tax asset relating to its Ohio 32923
net operating loss carryforward amount.32924

        (7) "Other net deferred tax items apportioned to this state" 32925
is the product of (a) the amount of other net deferred tax items 32926
and (b) the fraction described in division (B)(2) of section 32927
5733.05 for the qualifying taxpayer's franchise tax year 2005.32928

        (8)(a) Subject to divisions (A)(8)(b) to (d) of this section, 32929
the "amount of other net deferred tax items" is the difference 32930
between (i) the qualifying taxpayer's deductible temporary 32931
differences, net of related valuation allowance amounts, shown on 32932
the qualifying taxpayer's books and records on the last day of its 32933
taxable year ending in 2004, and (ii) the qualifying taxpayer's 32934
taxable temporary differences as shown on those books and records 32935
on that date. The amount of other net deferred tax items may be 32936
less than zero.32937

        (b) For the purposes of computing the amount of the 32938
qualifying taxpayer's other net deferred tax items described in 32939
division (A)(8)(a) of this section, any credit carryforward 32940
allowed under Chapter 5733. of the Revised Code shall be excluded 32941
from the amount of deductible temporary differences to the extent 32942
such credit carryforward amount, net of any related valuation 32943
allowance amount, is otherwise included in the qualifying 32944
taxpayer's deductible temporary differences, net of related 32945
valuation allowance amounts, shown on the qualifying taxpayer's 32946
books and records on the last day of the qualifying taxpayer's 32947
taxable year ending in 2004.32948

        (c) No portion of the disallowed Ohio net operating loss 32949
carryforward shall be included in the computation of the amount of 32950
the qualifying taxpayer's other net deferred tax items described 32951
in division (A)(8)(a) of this section.32952

        (d) In no event shall the amount of other net deferred tax 32953
items apportioned to this state exceed twenty-five per cent of the 32954
qualifying Ohio net operating loss carryforward.32955

        (9) "Amortizable amount" means:32956

        (a) If the qualifying taxpayer's other net deferred tax items 32957
apportioned to this state is equal to or greater than zero, eight 32958
per cent of the sum of the qualifying taxpayer's disallowed Ohio 32959
net operating loss carryforward and the qualifying taxpayer's 32960
other net deferred tax items apportioned to this state;32961

        (b) If the amount of the qualifying taxpayer's other net 32962
deferred tax items apportioned to this state is less than zero and 32963
if the absolute value of the amount of qualifying taxpayer's other 32964
net deferred tax items apportioned to this state is less than the 32965
qualifying taxpayer's disallowed net operating loss, eight per 32966
cent of the difference between the qualifying taxpayer's 32967
disallowed net operating loss carryforward and the absolute value 32968
of the qualifying taxpayer's other net deferred tax items 32969
apportioned to this state;32970

        (c) If the amount of the qualifying taxpayer's other net 32971
deferred tax items apportioned to this state is less than zero and 32972
if the absolute value of the amount of qualifying taxpayer's other 32973
net deferred tax items apportioned to this state is equal to or 32974
greater than the qualifying taxpayer's disallowed net operating 32975
loss, zero.32976

        (10) "Books and records" means the qualifying taxpayer's 32977
books, records, and all other information, all of which the 32978
qualifying taxpayer maintains and uses to prepare and issue its 32979
financial statements in accordance with generally accepted 32980
accounting principles.32981

        (11)(a) Except as modified by division (A)(11)(b) of this 32982
section, "qualifying amount" means fifty million dollars per 32983
person.32984

        (b) If for franchise tax year 2005 the person was a member of 32985
a combined franchise tax report, as provided by section 5733.052 32986
of the Revised Code, the "qualifying amount" is, in the aggregate, 32987
fifty million dollars for all members of that combined franchise 32988
tax report, and for purposes of divisions (A)(6)(a) and (b) of 32989
this section, those members shall allocate to each member any 32990
portion of the fifty million dollar amount. The total amount 32991
allocated to the members who are qualifying taxpayers shall equal 32992
fifty million dollars.32993

        (B) For each calendar period beginning prior to January 1, 32994
2030, there is hereby allowed a nonrefundable tax credit against 32995
the tax levied each year by this chapter on each qualifying 32996
taxpayer, on each consolidated elected taxpayer having one or more 32997
qualifying taxpayers as a member, and on each combined taxpayer 32998
having one or more qualifying taxpayers as a member. The credit 32999
shall be claimed in the order specified in section 5751.98 of the 33000
Revised Code and is allowed only to reduce the first one-half of 33001
any tax remaining after allowance of the credits that precede it 33002
in section 5751.98 of the Revised Code. No credit under division 33003
(B) of this section shall be allowed against the second one-half 33004
of such remaining tax.33005

        Except as otherwise limited by divisions (C) and (D) of this 33006
section, the maximum amount of the nonrefundable credit that may 33007
be used against the first one-half of the remaining tax for each 33008
calendar year is as follows:33009

        (1) For calendar year 2010, ten per cent of the amortizable 33010
amount;33011

        (2) For calendar year 2011, twenty per cent of the 33012
amortizable amount, less all amounts previously used;33013

        (3) For calendar year 2012, thirty per cent of the 33014
amortizable amount, less all amounts previously used;33015

        (4) For calendar year 2013, forty per cent of the amortizable 33016
amount, less all amounts previously used;33017

        (5) For calendar year 2014, fifty per cent of the amortizable 33018
amount, less all amounts previously used;33019

        (6) For calendar year 2015, sixty per cent of the amortizable 33020
amount, less all amounts previously used;33021

        (7) For calendar year 2016, seventy per cent of the 33022
amortizable amount, less all amounts previously used;33023

        (8) For calendar year 2017, eighty per cent of the 33024
amortizable amount, less all amounts previously used;33025

        (9) For calendar year 2018, ninety per cent of the 33026
amortizable amount, less all amounts previously used;33027

        (10) For each of calendar years 2019 through 2029, one 33028
hundred per cent of the amortizable amount, less all amounts used 33029
in all previous years.33030

        In no event shall the cumulative credit used for calendar 33031
years 2010 through 2029 exceed one hundred per cent of the 33032
amortizable amount.33033

        (C)(1) Except as otherwise set forth in division (C)(2) of 33034
this section, a refundable credit is allowed in calendar year 2030 33035
for any portion of the qualifying taxpayer's amortizable amount 33036
that is not used in accordance with division (B) of this section 33037
against the tax levied by this chapter on all taxpayers.33038

        (2) Division (C)(1) of this section shall not apply and no 33039
refundable credit shall be available to any person if during any 33040
portion of the calendar year 2030 the person is not subject to the 33041
tax imposed by this chapter.33042

        (D) Not later than June 30, 2006, each qualifying taxpayer, 33043
consolidated elected taxpayer, or combined taxpayer that will 33044
claim for any year the credit allowed in divisions (B) and (C) of 33045
this section shall file with the tax commissioner a report setting 33046
forth the amortizable amount available to such taxpayer and all 33047
other related information that the commissioner, by rule, 33048
requires. If the taxpayer does not timely file the report or fails 33049
to provide timely all information required by this division, the 33050
taxpayer is precluded from claiming any credit amounts described 33051
in divisions (B) and (C) of this section. Unless extended by 33052
mutual consent, the tax commissioner may, until June 30, 2010, 33053
audit the accuracy of the amortizable amount available to each 33054
taxpayer that will claim the credit, and adjust the amortizable 33055
amount or, if appropriate, issue any assessment or final 33056
determination, as applicable, necessary to correct any errors 33057
found upon audit.33058

        (E) For the purpose of calculating the amortizable amount, if 33059
the tax commissioner ascertains that any portion of that amount is 33060
the result of a sham transaction as described in section 5703.56 33061
of the Revised Code, the commissioner shall reduce the amortizable 33062
amount by two times the adjustment.33063

        (F) If one entity transfers all or a portion of its assets 33064
and equity to another entity as part of an entity organization or 33065
reorganization or subsequent entity organization or reorganization 33066
for which no gain or loss is recognized in whole or in part for 33067
federal income tax purposes under the Internal Revenue Code, the 33068
credits allowed by this section shall be computed in a manner 33069
consistent with that used to compute the portion, if any, of 33070
federal net operating losses allowed to the respective entities 33071
under the Internal Revenue Code. The tax commissioner may 33072
prescribe forms or rules for making the computations required by 33073
this division.33074

        (G)(1) Except as provided in division (F) of this section, no 33075
person shall pledge, collateralize, hypothecate, assign, convey, 33076
sell, exchange, or otherwise dispose of any or all tax credits, or 33077
any portion of any or all tax credits allowed under this section.33078

        (2) No credit allowed under this section is subject to 33079
execution, attachment, lien, levy, or other judicial proceeding.33080

        (H)(1)(a) Except as set forth in division (H)(1)(b) of this 33081
section and notwithstanding division (I)(1) of section 5733.04 of 33082
the Revised Code to the contrary, each person timely and fully 33083
complying with the reporting requirements set forth in division 33084
(D) of this section shall not claim, and shall not be entitled to 33085
claim, any deduction or adjustment for any Ohio net operating loss 33086
carried forward to any one or more franchise tax years after 33087
franchise tax year 2005.33088

        (b) Division (H)(1)(a) of this section applies only to the 33089
portion of the Ohio net operating loss represented by the 33090
disallowed Ohio net operating loss carryforward.33091

        (2) Notwithstanding division (I) of section 5733.04 of the 33092
Revised Code to the contrary, with respect to all franchise tax 33093
years after franchise tax year 2005, each person timely and fully 33094
complying with the reporting requirements set forth in division 33095
(D) of this section shall not claim, and shall not be entitled to 33096
claim, any deduction, exclusion, or adjustment with respect to 33097
deductible temporary differences reflected on the person's books 33098
and records on the last day of its taxable year ending in 2004.33099

        (3)(a) Except as set forth in division (H)(3)(b) of this 33100
section and notwithstanding division (I) of section 5733.04 of the 33101
Revised Code to the contrary, with respect to all franchise tax 33102
years after franchise tax year 2005, each person timely and fully 33103
complying with the reporting requirements set forth in division 33104
(D) of this section shall exclude from Ohio net income all taxable 33105
temporary differences reflected on the person's books and records 33106
on the last day of its taxable year ending in 2004.33107

        (b) In no event shall the exclusion provided by division 33108
(H)(3)(a) of this section for any franchise tax year exceed the 33109
amount of the taxable temporary differences otherwise included in 33110
Ohio net income for that year.33111

        (4) Divisions (H)(2) and (3) of this section shall apply only 33112
to the extent such items were used in the calculations of the 33113
credit provided by this section.33114

       Sec. 5919.19. (A) There is hereby created the commemorative 33115
Ohio national guard service medal. The adjutant general shall 33116
design the medal and administer the program for its distribution. 33117
Former members of the Ohio national guard who have been honorably 33118
or medically discharged or released from service in the Ohio 33119
national guard are eligible, upon application, to receive the 33120
medal.33121

       Eligible persons who apply to receive the medal shall submit 33122
to the adjutant general a copy of their DD-214 form or NGB-22 form 33123
and a fee in an amount to be determined by the adjutant general. 33124
The adjutant general shall set the fee at an amount necessary to 33125
cover the cost of producing the medal.33126

        (B) There is hereby created in the state treasury the 33127
national guard service medal fund. Fees collected from applicants 33128
for the medal as well as any appropriations made by the general 33129
assembly for purposes of the medal program shall be paid into the 33130
state treasury to the credit of the fund. The fund shall be used 33131
to pay for the production of the medal.33132

       Sec. 6121.02.  There is hereby created the Ohio water33133
development authority. Such authority is a body both corporate and 33134
politic in this state, and the carrying out of its purposes and 33135
the exercise by it of the powers conferred by Chapter 6121. of the 33136
Revised Codethis chapter shall be held to be, and are hereby33137
determined to be, essential governmental functions and public33138
purposes of the state, but the authority is not immune from33139
liability by reason thereof. The authority is subject to all33140
provisions of law generally applicable to state agencies which33141
that do not conflict with this chapter.33142

       The authority shall consist of eight members as follows: five 33143
members appointed by the governor, with the advice and consent of 33144
the senate, no more than three of whom shall be members of the 33145
same political party, and the directors of natural resources, 33146
environmental protection, and development, who shall be members ex 33147
officio without compensation. The director of development may 33148
designate a person in the unclassified civil service to serve in 33149
the director's place as a member of the authority notwithstanding 33150
section 121.05 of the Revised Code. The appointive members shall 33151
be residents of the state, and shall have been qualified electors 33152
therein for a period of at least five years next preceding their 33153
appointment. Appointed members' terms of office shall be for eight 33154
years, commencing on the second day of July and ending on the 33155
first day of July. Each member shall hold office from the date of 33156
appointment until the end of the term for which the member was 33157
appointed. Any member appointed to fill a vacancy occurring prior 33158
to the expiration of the term for which the member's predecessor 33159
was appointed shall hold office for the remainder of such term. 33160
Any appointed member shall continue in office subsequent to the 33161
expiration date of the member's term until the member's successor 33162
takes office, or until a period of sixty days has elapsed, 33163
whichever occurs first. A member of the authority is eligible for 33164
reappointment. Each appointed member of the authority, before 33165
entering upon the performance of the duties of the office, shall 33166
take an oath as provided by Section 7 of Article XV, Ohio 33167
Constitution. The governor may at any time remove any member of 33168
the authority for misfeasance, nonfeasance, or malfeasance in 33169
office.33170

       The authority shall elect one of its appointed members as33171
chairperson and another as vice-chairperson, and shall appoint a33172
secretary-treasurer who need not be a member of the authority.33173
Four members of the authority shall constitute a quorum, and the33174
affirmative vote of four members shall be necessary for any action 33175
taken by vote of the authority. No vacancy in the membership of 33176
the authority shall impair the rights of a quorum by such vote to 33177
exercise all the rights and perform all the duties of the 33178
authority.33179

       Before the issuance of any water development revenue bonds33180
under Chapter 6121. of the Revised Codethis chapter, each 33181
appointed member of the authority shall give a surety bond to the 33182
state in the penal sum of twenty-five thousand dollars and the 33183
secretary-treasurer shall give such a bond in the penal sum of 33184
fifty thousand dollars, each such surety bond to be conditioned 33185
upon the faithful performance of the duties of the office, to be 33186
executed by a surety company authorized to transact business in 33187
this state, and to be approved by the governor and filed in the 33188
office of the secretary of state. Each appointed member of the33189
authority shall receive an annual salary of five thousand dollars, 33190
payable in monthly installments, and is entitled to health care 33191
benefits comparable to those generally available to state officers 33192
and employees under section 124.82 of the Revised Code. If Section 33193
20 of Article II, Ohio Constitution, prohibits the Ohio water 33194
development authority from paying all or a part of the cost of 33195
health care benefits on behalf of a member of the authority for 33196
the remainder of an existing term, the member may receive these 33197
benefits by paying their total cost from the member's own 33198
financial resources, including paying by means of deductions from 33199
the member's salary. Each member shall be reimbursed for actual 33200
expenses necessarily incurred in the performance of official 33201
duties. All expenses incurred in carrying out such sectionsthis 33202
chapter shall be payable solely from funds provided under Chapter 33203
6121. of the Revised Codethis chapter, or appropriated for such33204
purpose by the general assembly and no liability or obligation33205
shall be incurred by the authority beyond the extent to which33206
moneys have been provided under such sectionsthis chapter or such33207
appropriations.33208

       Section 101.02. That existing sections 9.41, 9.901, 101.543, 33209
107.40, 109.57, 109.572, 113.09, 113.11, 113.12, 117.45, 117.46, 33210
117.47, 117.48, 120.36, 120.52, 120.521, 120.53, 121.37, 122.17, 33211
122.171, 122.72, 122.73, 122.74, 122.90, 124.09, 124.11, 124.137, 33212
124.138, 124.139, 124.14, 124.151, 124.152, 124.18, 124.181, 33213
124.182, 124.321, 124.327, 124.382, 124.384, 124.387, 124.389, 33214
124.391, 124.82, 124.821, 124.822, 124.823, 124.84, 125.21, 33215
126.07, 126.21, 126.22, 131.01, 131.02, 131.33, 133.01, 133.04, 33216
133.06, 133.12, 133.18, 141.08, 141.10, 145.70, 173.14, 173.39, 33217
173.391, 173.41, 184.20, 319.301, 340.021, 742.57, 901.23, 927.39, 33218
927.40, 927.41, 927.42, 955.011, 955.16, 955.43, 1309.102, 33219
1309.520, 1309.521, 1317.07, 1321.02, 1333.11, 1523.02, 1901.31, 33220
1901.311, 1901.32, 1901.33, 2151.357, 2305.2341, 2503.20, 2913.01, 33221
2913.02, 2921.321, 2923.46, 2925.44, 2933.43, 3109.14, 3301.0714, 33222
3302.021, 3307.32, 3309.68, 3310.03, 3310.06, 3313.29, 3313.372, 33223
3313.61, 3313.64, 3313.6410, 3313.813, 3314.02, 3314.03, 3314.08, 33224
3314.26, 3314.35, 3314.36, 3315.01, 3317.01, 3317.015, 3317.02, 33225
3317.021, 3317.022, 3317.024, 3317.029, 3317.0216, 3317.03, 33226
3317.051, 3317.053, 3317.06, 3317.07, 3317.082, 3317.11, 3317.19, 33227
3318.052, 3318.37, 3319.17, 3323.091, 3323.13, 3323.20, 3345.05, 33228
3353.02, 3354.10, 3355.07, 3357.10, 3358.06, 3365.02, 3375.121, 33229
3381.15, 3381.17, 3517.152, 3701.041, 3701.341, 3701.65, 3705.242, 33230
3734.57, 3735.67, 3745.114, 3905.43, 4109.01, 4109.02, 4109.06, 33231
4117.01, 4303.29, 4731.22, 4731.281, 4781.04, 4905.79, 5111.061, 33232
5111.081, 5111.082, 5111.083, 5111.084, 5111.085, 5111.11, 33233
5111.20, 5111.222, 5111.231, 5111.244, 5111.27, 5111.31, 5111.88, 33234
5111.882, 5111.889, 5111.8811, 5111.8812, 5112.08, 5112.18, 33235
5112.31, 5115.04, 5119.16, 5123.0413, 5123.196, 5123.36, 5139.50, 33236
5505.27, 5531.10, 5577.99, 5703.21, 5703.57, 5705.03, 5705.091, 33237
5705.19, 5705.195, 5705.34, 5709.08, 5709.081, 5709.40, 5709.42, 33238
5709.43, 5709.73, 5709.74, 5709.75, 5709.78, 5709.79, 5709.80, 33239
5711.01, 5725.221, 5727.06, 5727.85, 5729.05, 5733.01, 5733.352, 33240
5733.56, 5733.98, 5735.27, 5739.01, 5739.011, 5739.026, 5739.211, 33241
5741.031, 5743.025, 5743.03, 5743.04, 5743.05, 5743.08, 5743.081, 33242
5743.12, 5743.13, 5743.15, 5743.33, 5743.34, 5743.35, 5745.01, 33243
5747.01, 5747.012, 5747.05, 5747.056, 5747.11, 5747.331, 5748.01, 33244
5748.02, 5751.01, 5751.011, 5751.032, 5751.04, 5751.05, 5751.051, 33245
5751.10, 5751.20, 5751.21, 5751.22, 5751.53, and 6121.02 of the 33246
Revised Code are hereby repealed.33247

       Section 105.01. That sections 3325.12, 3325.17, 3365.11, 33248
4732.04, and 5111.18 of the Revised Code are hereby repealed.33249

       Section 203.10.  All items set forth in Sections 203.20 and 33250
203.30 of this act are hereby appropriated out of any moneys in 33251
the General Revenue Fund (GRF) that are not otherwise 33252
appropriated:33253

Reappropriations

       Section 203.20. DAS DEPARTMENT OF ADMINISTRATIVE SERVICES33254

CAP-786 Rural Areas Community Improvements $ 45,000 33255
CAP-817 Urban Areas Community Improvements $ 918,900 33256
Total Department of Administrative Services $ 963,900 33257

       RURAL AREAS COMMUNITY IMPROVEMENTS33258

       From the foregoing appropriation item CAP-786, Rural Areas33259
Community Improvements, grants shall be made for the following33260
projects: $20,000 for the Red Mill Creek Water Retention Basin 33261
and $25,000 for the Lawrence County Water Projects.33262

       URBAN AREAS COMMUNITY IMPROVEMENTS33263

       From the foregoing appropriation item CAP-817, Urban Areas33264
Community Improvements, grants shall be made for the following33265
projects: $50,000 for the Brown Senior Center Renovations; 33266
$100,000 for Project AHEAD Facility Improvements; $75,000 for the 33267
J. Frank-Troy Senior Citizens Center; $50,000 for the Beech Acres 33268
Family Center; $23,900 for the Canton Jewish Women's Center;33269
$450,000 for the Gateway Social Services Building; $50,000 for the 33270
Loew Field Improvements; $20,000 for the Harvard Community 33271
Services Center Renovation & Expansion; $20,000 for the Collinwood33272
Community Service Center Repair & Renovation; and $80,000 for33273
Bowman Park - City of Toledo.33274

Reappropriations

       Section 203.30. DNR DEPARTMENT OF NATURAL RESOURCES33275

CAP-823 Cost Sharing-Pollution Abatement $ 22,538 33276
CAP-942 Local Parks Projects $ 80,225 33277
CAP-999 Geographic Information Management System $ 1,085 33278
Total Department of Natural Resources $ 103,847 33279
TOTAL GRF General Revenue Fund $ 1,067,747 33280

       LOCAL PARKS PROJECTS33281

        From the foregoing appropriation item CAP-942, Local Parks 33282
Projects, $75,000 shall be granted for the Liberty Township 33283
Playground.33284

       Section 203.40.  No expenditures shall be made from any of 33285
the items appropriated from the General Revenue Fund in Sections 33286
203.20 and 203.30 of this act until the funds are released by the33287
Controlling Board.33288

       Section 205.10.  All items set forth in this section are 33289
hereby appropriated out of any moneys in the state treasury to the33290
credit of the Wildlife Fund (Fund 015) that are not otherwise33291
appropriated:33292

Reappropriations

DNR DEPARTMENT OF NATURAL RESOURCES
33293

CAP-117 Cooper Hollow Wildlife Area $ 4,815 33294
CAP-161 Tranquility Wildlife Area $ 1,286 33295
CAP-216 Killbuck Creek Wildlife Area $ 550 33296
CAP-387 Access Development $ 2,459,274 33297
CAP-702 Upgrade Underground Fuel Tanks $ 134,945 33298
CAP-703 Cap Abandoned Water Wells $ 57,125 33299
CAP-754 Tiffin River Wildlife Area $ 1,000 33300
CAP-834 Appraisal Fees - Statewide $ 52,445 33301
CAP-852 Wildlife Area Building Development/Renovation $ 3,376,004 33302
CAP-881 Dam Rehabilitation $ 500,000 33303
CAP-995 Boundary Protection $ 100,000 33304
Total Department of Natural Resources $ 6,687,444 33305
TOTAL Wildlife Fund $ 6,687,444 33306


       Section 207.10.  The items set forth in this section are 33308
hereby appropriated out of any moneys in the state treasury to the 33309
credit of the Public School Building Fund (Fund 021) that are not33310
otherwise appropriated:33311

Reappropriations

SFC SCHOOL FACILITIES COMMISSION
33312

CAP-622 Public School Buildings $ 30,219,647 33313
CAP-778 Exceptional Needs $ 1,440,286 33314
CAP-783 Emergency School Building Assistance $ 15,000,000 33315
Total School Facilities Commission $ 46,659,933 33316
TOTAL Public School Building Fund $ 46,659,933 33317


       Section 209.10. The items set forth in this section are 33319
hereby appropriated out of any moneys in the state treasury to the 33320
credit of the Highway Safety Fund (Fund 036) that are not 33321
otherwise appropriated:33322

Reappropriations

DHS DEPARTMENT OF PUBLIC SAFETY
33323

CAP-045 Platform Scales Improvements $ 400,000 33324
CAP-072 Patrol Academy Infrastructure Improvements $ 750,000 33325
CAP-077 Van Wert Patrol Post $ 31,567 33326
CAP-079 Ironton Patrol Post $ 1,900,000 33327
Total Department of Public Safety $ 3,081,567 33328
TOTAL Highway Safety Fund $ 3,081,567 33329


       Section 211.10.  All items set forth in this section are 33331
hereby appropriated out of any moneys in the state treasury to the33332
credit of the Waterways Safety Fund (Fund 086) that are not33333
otherwise appropriated:33334

Reappropriations

DNR DEPARTMENT OF NATURAL RESOURCES
33335

CAP-082 Lake Loramie State Park $ 128,617 33336
CAP-205 Deer Creek State Park $ 360,000 33337
CAP-324 Cooperative Funding for Boating Facilities $ 10,934,559 33338
CAP-390 State Park Maintenance Facility Development $ 1,821,093 33339
CAP-934 Operations Facilities Development $ 1,141,508 33340
Total Department of Natural Resources $ 14,385,777 33341
TOTAL Waterways Safety Fund $ 14,385,777 33342


       Section 213.10.  All items set forth in this section are 33344
hereby appropriated out of any moneys in the state treasury to the 33345
credit of the Underground Parking Garage Operating Fund (Fund 208) 33346
that are not otherwise appropriated:33347

Reappropriations

CSR CAPITOL SQUARE REVIEW AND ADVISORY BOARD
33348

CAP-004 Emergency Generator and Lighting System $ 200,000 33349
CAP-008 Install Garage Oil Interceptor System $ 60,000 33350
CAP-009 Garage Fire Suppression System $ 706,631 33351
Total Capitol Square Review and Advisory Board $ 966,631 33352
TOTAL Underground Parking Garage Operating Fund $ 966,631 33353

       UNDERGROUND PARKING GARAGE FIRE SUPPRESSION SYSTEM33354

       Appropriation item CAP-009, Garage Fire Suppression System, 33355
in the Underground Parking Garage Operating Fund (Fund 208), shall 33356
be used for completion of the second and final phase of a fire 33357
suppression system in the Statehouse garage. Notwithstanding any 33358
section of the Revised Code, any transfer or disbursement of 33359
moneys from appropriation item CAP-009, Garage Fire Suppression 33360
System, for this purpose shall be subject to Controlling Board 33361
approval.33362

       Section 215.10. The items set forth in this section are 33363
hereby appropriated out of any moneys in the state treasury to the 33364
credit of the Nursing Home - Federal Fund (Fund 319) that are not 33365
otherwise appropriated:33366

Reappropriations

OVH OHIO VETERANS' HOME
33367

430-776 Mechanical Systems Upgrade $ 1,560,000 33368
430-777 Secrest Kitchen Improvements $ 260,000 33369
430-778 Corridor Renovations $ 325,000 33370
430-781 Secrest/Veterans' Hall Roof Replacement $ 552,500 33371
Total Ohio Veterans' Home $ 2,697,500 33372
TOTAL Nursing Home - Federal Fund $ 2,697,500 33373


       Section 217.10.  All items set forth in this section are 33375
hereby appropriated out of any moneys in the state treasury to the 33376
credit of the Army National Guard Service Contract Fund (Fund 342) 33377
that are not otherwise appropriated:33378

Reappropriations

ADJ ADJUTANT GENERAL
33379

CAP-065 Local Armory Construction/Federal $ 5,845,553 33380
Total Adjutant General $ 5,845,553 33381
TOTAL Army National Guard Service Contract Fund $ 5,845,553 33382


       Section 219.10. All items set forth in this section are 33384
hereby appropriated out of any moneys in the state treasury to the 33385
credit of the Special Administrative Fund (Fund 4A9) that are not 33386
otherwise appropriated:33387

Reappropriations

JFS DEPARTMENT OF JOB AND FAMILY SERVICES
33388

CAP-027 Various Renovations - Local Offices $ 2,076,956 33389
CAP-702 Central Office Building Renovations $ 16,000,000 33390
Total Department of Job and Family Services $ 18,076,956 33391
TOTAL Special Administrative Fund $ 18,076,956 33392

       CENTRAL OFFICE BUILDING RENOVATIONS SPENDING AND REPAYMENT 33393
PLAN33394

       Funds appropriated in the foregoing appropriation item 33395
CAP-702, Central Office Building Renovations, are to be released 33396
for expenditure only after approval of the Unemployment 33397
Compensation Advisory Council created under section 4141.08 of the 33398
Revised Code. The amount to be released shall be based on a 33399
spending plan, which may include a repayment schedule, approved by 33400
the Council. Once approval is received, the Director of Job and 33401
Family Services shall request the Director of Budget and 33402
Management or the Controlling Board to release the appropriation.33403

       Section 221.10. The items set forth in this section are 33404
hereby appropriated out of any moneys in the state treasury to the 33405
credit of the Community Match Armories Fund (Fund 5U8) that are 33406
not otherwise appropriated:33407

Reappropriations

ADJ ADJUTANT GENERAL
33408

CAP-066 Armory Construction/Local $ 4,273,922 33409
Total Adjutant General $ 4,273,922 33410
TOTAL Community Match Armories Fund $ 4,273,922 33411


       Section 223.10. The items set forth in this section are 33413
hereby appropriated out of any moneys in the state treasury to the 33414
credit of the State Fire Marshal Fund (Fund 546) that are not 33415
otherwise appropriated:33416

Reappropriations

COM DEPARTMENT OF COMMERCE
33417

CAP-015 Site Improvements $ 646 33418
CAP-016 MARCS Radio Communication $ 33,187 33419
Total Department of Commerce $ 33,833 33420
TOTAL State Fire Marshal Fund $ 33,833 33421


       Section 225.10.  The items set forth in this section are 33423
hereby appropriated out of any moneys in the state treasury to the33424
credit of the Veterans' Home Improvement Fund (Fund 604) that are 33425
not otherwise appropriated:33426

Reappropriations

OVH OHIO VETERANS' HOME
33427

CAP-776 Mechanical Systems Upgrade $ 811,800 33428
CAP-777 Secrest Kitchen Improvements $ 95,318 33429
CAP-778 Corridor Renovations $ 120,344 33430
CAP-779 Service Building $ 33,410 33431
CAP-781 Secrest/Veterans' Hall Roof Replacement $ 293,378 33432
CAP-782 HVAC Controls Upgrade $ 135,000 33433
CAP-783 Resident Security Upgrade $ 50,000 33434
CAP-784 Multipurpose/Employee Locker Room $ 228,680 33435
Total Ohio Veterans' Home $ 1,767,930 33436
TOTAL Veterans' Home Improvement Fund $ 1,767,930 33437


       Section 227.10. All items set forth in this section are 33439
hereby appropriated out of any moneys in the state treasury to the 33440
credit of the Education Facilities Trust Fund (Fund N87) that are 33441
not otherwise appropriated:33442

Reappropriations

SFC SCHOOL FACILITIES COMMISSION
33443

CAP-780 Classroom Facilities Assistance Program $ 107,244,971 33444
CAP-784 Exceptional Needs Program $ 7,097,377 33445
Total School Facilities Commission $ 114,342,348 33446
TOTAL Education Facilities Trust Fund $ 114,342,348 33447


       Section 229.10. All items set forth in this section are 33449
hereby appropriated out of any moneys in the state treasury to the 33450
credit of the Clean Ohio Revitalization Fund (Fund 003) that are 33451
not otherwise appropriated:33452

Reappropriations

DEV DEPARTMENT OF DEVELOPMENT
33453

CAP-001 Clean Ohio Revitalization $ 40,702,351 33454
CAP-002 Clean Ohio Assistance $ 13,208,076 33455
Total Department of Development $ 53,910,427 33456
TOTAL Clean Ohio Revitalization Fund $ 53,910,427 33457


       Section 231.10. All items set forth in this section are 33459
hereby appropriated out of any moneys in the state treasury to the 33460
credit of the Job Ready Site Development Fund (Fund 012) that are 33461
not otherwise appropriated:33462

DEV DEPARTMENT OF DEVELOPMENT
33463

Reappropriations

CAP-003 Job Ready Site Development $ 30,000,000 33464
Total Department of Development $ 30,000,000 33465
TOTAL Job Ready Site Development Fund $ 30,000,000 33466


       Section 233.10.  All items set forth in this section are 33468
hereby appropriated out of any moneys in the state treasury to the33469
credit of the Highway Safety Building Fund (Fund 025) that are not 33470
otherwise appropriated:33471

Reappropriations

DHS DEPARTMENT OF PUBLIC SAFETY
33472

CAP-047 Public Safety Office Building $ 2,710,400 33473
CAP-068 Alum Creek Warehouse Renovations $ 84,207 33474
CAP-069 Centre School Renovations $ 20,219 33475
CAP-070 Canton One Stop Shop $ 731,000 33476
CAP-076 Investigative Unit MARCS Equipment $ 15,877 33477
Total Department of Public Safety $ 3,561,703 33478
TOTAL Highway Safety Building Fund $ 3,561,703 33479


       Section 235.10.  All items set forth in Sections 235.20 to 33481
236.20 of this act are hereby appropriated out of any moneys in 33482
the state treasury to the credit of the Administrative Building 33483
Fund (Fund 026) that are not otherwise appropriated:33484

Reappropriations

       Section 235.20.  ADJ ADJUTANT GENERAL33485

CAP-032 Upgrade Underground Storage Tanks $ 46,078 33486
CAP-034 Asbestos Abatement - Various Facilities $ 6,392 33487
CAP-036 Roof Replacement - Various Facilities $ 337,408 33488
CAP-038 Electrical System - Various Facilities $ 164,912 33489
CAP-039 Camp Perry Facility Improvements $ 235,272 33490
CAP-044 Replace Windows/Doors - Various Facilities $ 257,459 33491
CAP-045 Plumbing Renovations - Various Facilities $ 283,022 33492
CAP-046 Paving Renovations - Various Facilities $ 788,000 33493
CAP-050 HVAC Systems - Various Facilities $ 193,552 33494
CAP-054 Construct Camp Perry Administration Building $ 6,540 33495
CAP-056 Masonry Renovations - Various Facilities $ 181,096 33496
CAP-057 Sewer Improvement - Rickenbacker $ 1,300 33497
CAP-059 Construct Bowling Green Armory $ 14,151 33498
CAP-060 Facility Protection Measures $ 463,246 33499
CAP-061 Repair/Renovate Waste Water System $ 200,000 33500
CAP-068 Norwalk Armory Storage Facility $ 15,000 33501
CAP-069 Construct Marysville Armory/Community Center $ 2,883,475 33502
Total Adjutant General $ 6,076,903 33503

       NEW ARMORY CONSTRUCTION33504

       The foregoing appropriation item CAP-059, Construct Bowling33505
Green Armory, shall be used to fund the state's share of the cost33506
of building a basic armory in the Bowling Green area, including33507
the cost of site acquisition, site preparation, and planning and33508
design. Appropriations shall not be released for this item without 33509
a certification by the Adjutant General to the Director of Budget 33510
and Management that sufficient moneys have been allocated for the 33511
federal share of the cost of construction.33512

       The amount reappropriated for appropriation item CAP-059, 33513
Construct Bowling Green Armory, is the unencumbered and unallotted 33514
balance as of June 30, 2006, in appropriation item CAP-059, 33515
Construct Bowling Green Armory, plus $14,151.33516

Reappropriations

       Section 235.30.  DAS DEPARTMENT OF ADMINISTRATIVE SERVICES33517

CAP-809 Hazardous Substance Abatement $ 1,609,476 33518
CAP-811 Health/EPA Laboratory Facilities $ 1,116,354 33519
CAP-822 Americans with Disabilities Act $ 1,598,416 33520
CAP-826 Office Services Building Renovation $ 86,483 33521
CAP-827 Statewide Communications System $ 16,943,803 33522
CAP-834 Capital Project Management System $ 1,157,600 33523
CAP-835 Energy Conservation Projects $ 890,085 33524
CAP-837 Major Computer Purchases $ 1,476,068 33525
CAP-838 SOCC Renovations $ 1,399,122 33526
CAP-844 Hamilton State/Local Government Center - Planning $ 57,500 33527
CAP-849 Facility Planning and Development $ 3,492,200 33528
CAP-850 Education Building Renovations $ 14,649 33529
CAP-852 North High Building Complex Renovations $ 11,534,496 33530
CAP-855 Office Space Planning $ 5,274,502 33531
CAP-856 Governor's Residence Security Update $ 6,433 33532
CAP-859 eSecure Ohio $ 2,626,921 33533
CAP-860 Structured Cabling $ 403,518 33534
CAP-864 eGovernment Infrastructure $ 1,297,400 33535
CAP-865 DAS Building Security $ 140,852 33536
CAP-866 OH*1 Network $ 4,000,000 33537
CAP-867 Lausche Building Connector $ 1,307,200 33538
CAP-868 Riversouth Development $ 18,500,000 33539
Total Department of Administrative Services $ 74,933,078 33540

       HAZARDOUS SUBSTANCE ABATEMENT IN STATE FACILITIES33541

       The foregoing appropriation item CAP-809, Hazardous Substance33542
Abatement, shall be used to fund the removal of asbestos, PCB,33543
radon gas, and other contamination hazards from state facilities.33544

       Prior to the release of funds for asbestos abatement, the33545
Department of Administrative Services shall review proposals from33546
state agencies to use these funds for asbestos abatement projects33547
based on criteria developed by the Department of Administrative33548
Services. Upon a determination by the Department of Administrative33549
Services that the requesting agency cannot fund the asbestos33550
abatement project or other toxic materials removal through33551
existing capital and operating appropriations, the Department may33552
request the release of funds for such projects by the Controlling33553
Board. State agencies intending to fund asbestos abatement or33554
other toxic materials removal through existing capital and33555
operating appropriations shall notify the Director of33556
Administrative Services of the nature and scope prior to33557
commencing the project.33558

       Only agencies that have received appropriations for capital33559
projects from the Administrative Building Fund (Fund 026) are33560
eligible to receive funding from this item. Public school33561
districts are not eligible.33562

       IMPLEMENTATION OF AMERICANS WITH DISABILITIES ACT33563

       The foregoing appropriation item CAP-822, Americans with33564
Disabilities Act, shall be used to renovate state-owned facilities33565
to provide access for physically disabled persons in accordance33566
with Title II of the Americans with Disabilities Act.33567

       Prior to the release of funds for renovation, state agencies33568
shall perform self-evaluations of state-owned facilities33569
identifying barriers to access to service. State agencies shall33570
prioritize access barriers and develop a transition plan for the33571
removal of these barriers. The Department of Administrative33572
Services shall review proposals from state agencies to use these33573
funds for Americans with Disabilities Act renovations.33574

       Only agencies that have received appropriations for capital33575
projects from the Administrative Building Fund (Fund 026) are 33576
eligible to receive funding from this item. Public school 33577
districts are not eligible.33578

       MARCS STEERING COMMITTEE AND STATEWIDE COMMUNICATIONS SYSTEM33579

       There is hereby continued a Multi-Agency Radio Communications33580
System (MARCS) Steering Committee consisting of the designees of33581
the Directors of the Office of Information Technology, Public 33582
Safety, Natural Resources, Transportation, Rehabilitation and 33583
Correction, and Budget and Management. The Director of the Office 33584
of Information Technology or the Director's designee shall chair 33585
the Committee. The Committee shall provide assistance to the 33586
Director of the Office of Information Technology for effective and 33587
efficient implementation of the MARCS system as well as develop 33588
policies for the ongoing management of the system. Upon dates 33589
prescribed by the Directors of the Office of Information 33590
Technology and Budget and Management, the MARCS Steering Committee 33591
shall report to the Directors on the progress of MARCS 33592
implementation and the development of policies related to the 33593
system.33594

       The foregoing appropriation item CAP-827, Statewide33595
Communications System, shall be used to purchase or construct the33596
components of MARCS that are not specific to any one agency. The33597
equipment may include, but is not limited to, multi-agency33598
equipment at the Emergency Operations Center/Joint Dispatch33599
Facility, computer and telecommunication equipment used for the33600
functioning and integration of the system, communications towers,33601
tower sites, tower equipment, and linkages among towers and33602
between towers and the State of Ohio Network for Integrated33603
Communication (SONIC) system. The Director of Administrative33604
Services shall, with the concurrence of the MARCS Steering33605
Committee, determine the specific use of funds.33606

       The amount reappropriated for the foregoing appropriation 33607
item CAP-827, Statewide Communications System, is the unencumbered 33608
and unallotted balance as of June 30, 2006, in appropriation item 33609
CAP-827, Statewide Communications System, plus $623,665.11.33610

       Spending from this appropriation item shall not be subject to33611
Chapters 123. and 153. of the Revised Code.33612

       ENERGY CONSERVATION PROJECTS33613

       The foregoing appropriation item CAP-835, Energy Conservation33614
Projects, shall be used to perform energy conservation33615
renovations, including the United States Environmental Protection33616
Agency's Energy Star Program, in state-owned facilities. Prior to33617
the release of funds for renovation, state agencies shall have33618
performed a comprehensive energy audit for each project. The33619
Department of Administrative Services shall review and approve33620
proposals from state agencies to use these funds for energy33621
conservation. Public school districts and state-supported and33622
state-assisted institutions of higher education are not eligible33623
for funding from this item.33624

       NORTH HIGH BUILDING COMPLEX RENOVATIONS33625

       The amount reappropriated for the foregoing appropriation 33626
item CAP-852, North High Building Complex Renovations, is the 33627
unencumbered and unallotted balance as of June 30, 2006, in 33628
appropriation item CAP-852, North High Building Complex 33629
Renovations, plus the sum of the unencumbered and unallotted 33630
balance for appropriation item CAP-813, Heer Building Renovation 33631
as of June 30, 2006.33632

Reappropriations

       Section 235.40.  AGR DEPARTMENT OF AGRICULTURE33633

CAP-025 Building Renovations $ 5,020 33634
CAP-029 Administration Building Renovation $ 541 33635
CAP-033 Site Electrical/Utility Improvement $ 15,420 33636
CAP-037 Consumer Lab/Weights/Measures Equip $ 6,428 33637
CAP-039 Renovate Weights/Measures Building $ 307,655 33638
CAP-042 Reynoldsburg Complex Security $ 110,000 33639
CAP-043 Building and Grounds Renovation $ 501,863 33640
CAP-044 Renovate Building 4 $ 59,832 33641
CAP-049 Consumer Analytical Laboratory $ 110,000 33642
CAP-050 Plant Industries Building Planning $ 650,000 33643
Total Department of Agriculture $ 1,766,759 33644


Reappropriations

       Section 235.50.  AGO ATTORNEY GENERAL33646

CAP-715 Expand/Renovate Richfield Lab $ 51,942 33647
Total Attorney General $ 51,942 33648

       EXPAND/RENOVATE RICHFIELD LAB33649

       The amount reappropriated for appropriation item CAP-715, 33650
Expand/Renovate Richfield Lab, is the unencumbered and unallotted 33651
balance as of June 30, 2006, in appropriation item CAP-715, 33652
Expand/Renovate Richfield Lab, plus $39,403.33653

Reappropriations

       Section 235.60. CSR CAPITOL SQUARE REVIEW AND ADVISORY BOARD33654

CAP-010 Capitol Rotunda Renovations $ 1,607,515 33655
CAP-015 Sound System Upgrades $ 136,118 33656
Total Capitol Square Review and Advisory Board $ 1,743,633 33657


Reappropriations

       Section 235.70.  EXP EXPOSITIONS COMMISSION33659

CAP-037 Electric and Lighting Upgrade $ 2,400,000 33660
CAP-046 Land Acquisition $ 5,240 33661
CAP-056 Building Renovations - 2 $ 1,609,813 33662
CAP-057 HVAC Planning $ 2,001 33663
CAP-063 Facility Improvements and Modernization Plan $ 131,771 33664
CAP-064 Replacement of Water Lines $ 16,209 33665
CAP-068 Masonry Renovations $ 59,824 33666
CAP-069 Restroom Renovations $ 9,559 33667
CAP-072 Emergency Renovations and Equipment Replacement $ 783,523 33668
Total Expositions Commission $ 5,017,940 33669

       FACILITY IMPROVEMENTS AND MODERNIZATION PLAN33670

       The amount reappropriated for the foregoing appropriation 33671
item CAP-063, Facility Improvements and Modernization Plan, is the 33672
unencumbered and unallotted balance as of June 30, 2006, in 33673
appropriation item CAP-063, Facility Improvements and 33674
Modernization Plan, plus $131,771.33675

Reappropriations

       Section 235.80.  DNR DEPARTMENT OF NATURAL RESOURCES33676

CAP-741 High Band Radio System $ 107,336 33677
CAP-742 Fountain Square Building and Telephone System Improvements $ 1,403,088 33678
CAP-744 Multi-Agency Radio Communications Equipment $ 2,412,559 33679
CAP-747 DNR Fairgrounds Areas Upgrading $ 500,000 33680
CAP-867 Reclamation Facility Renovation and Development $ 225,000 33681
CAP-928 Handicapped Accessibility $ 39,654 33682
CAP-934 District Office Renovations and Development $ 761,147 33683
Total Department of Natural Resources $ 5,448,784 33684


Reappropriations

       Section 235.90.  DHS DEPARTMENT OF PUBLIC SAFETY33686

CAP-053 Construct EMA/EOC and Office Building $ 6,605 33687
CAP-054 Multi-Agency Radio Communications System $ 587,511 33688
CAP-067 VHF Radio System Improvements $ 224,464 33689
CAP-078 Upgrade/Replacement - State EOC Equipment $ 950,762 33690
CAP-081 National Weather Radio Coverage $ 162,900 33691
Total Department of Public Safety $ 1,932,242 33692


Reappropriations

       Section 236.10.  OSB SCHOOL FOR THE BLIND33694

CAP-728 New School Lighting $ 184,500 33695
CAP-745 Roof Improvements on the School and Cottage $ 164,186 33696
CAP-751 Upgrade Fire Alarm System $ 73,192 33697
CAP-757 Bathroom Handicapped Accessibility $ 20,956 33698
CAP-764 Electric System Improvements $ 29,774 33699
CAP-772 Boiler Replacement $ 233,240 33700
CAP-774 Glass Windows/East Wall of Natatorium $ 63,726 33701
CAP-775 Renovation of Science Lab Greenhouse $ 58,850 33702
CAP-776 Renovating Recreation Area $ 213,900 33703
CAP-777 New Classrooms/Secondary MH Program $ 880,407 33704
CAP-778 Renovation of Student Health Service Area $ 144,375 33705
CAP-779 Replacement of Cottage Windows $ 208,725 33706
CAP-780 Residential Renovations $ 7,043 33707
CAP-781 Food Prep Area/Air Conditioning $ 67,250 33708
Total Ohio School for the Blind $ 2,350,124 33709


Reappropriations

       Section 236.20. OSD SCHOOL FOR THE DEAF33711

CAP-776 Dormitory Renovations $ 2,833 33712
CAP-777 Boilers, Blowers, Central School Complex $ 748,144 33713
CAP-778 Central Warehouse $ 676,624 33714
CAP-779 Storage Barn $ 330,850 33715
Total Ohio School for the Deaf $ 1,758,451 33716
Total Administrative Building Fund $ 101,079,856 33717


       Section 239.10.  All items set forth in this section are 33719
hereby appropriated out of any moneys in the state treasury to the33720
credit of the Adult Correctional Building Fund (Fund 027) that are 33721
not otherwise appropriated:33722

Reappropriations

DRC DEPARTMENT OF REHABILITATION AND CORRECTION
33723

STATEWIDE AND CENTRAL OFFICE PROJECTS
33724

CAP-002 Local Jails $ 1,852,736 33725
CAP-003 Community-Based Correctional Facilities $ 10,119,077 33726
CAP-004 Site Renovations $ 618,891 33727
CAP-007 Asbestos Removal $ 380,624 33728
CAP-008 Powerhouse/Utility Improvements $ 2,507,048 33729
CAP-009 Water System/Plant Improvements $ 4,613,277 33730
CAP-010 Industrial Equipment - Statewide $ 373,291 33731
CAP-011 Roof/Window Renovations - Statewide $ 601,320 33732
CAP-012 Shower/Restroom Improvements $ 1,142,680 33733
CAP-017 Security Improvements - Statewide $ 7,583,533 33734
CAP-026 Waste Water Treatment Facilities $ 41,087 33735
CAP-041 Community Residential Program $ 5,566,687 33736
CAP-109 Statewide Fire Alarm Systems $ 69,080 33737
CAP-111 General Building Renovations $ 33,465,948 33738
CAP-129 Water Treatment Plants - Statewide $ 651,500 33739
CAP-141 Multi-Agency Radio System Equipment $ 835,604 33740
CAP-142 Various Medical Services $ 755,818 33741
CAP-143 Perimeter, Lighting, Alarm, Sallyports $ 659,236 33742
CAP-186 Close Custody Prison and Camp $ 5,000,000 33743
CAP-187 Mandown Alert Communication System - Statewide $ 3,172,907 33744
CAP-188 Manufacturing/Storage Building Additions - Statewide $ 159,300 33745
CAP-189 Tuck-pointing - Statewide $ 27,754 33746
CAP-238 Electrical Systems Upgrades $ 175,025 33747
CAP-239 Emergency Projects $ 1,532,617 33748
CAP-240 State Match for Federal Prison Construction Funds $ 1,625,319 33749
CAP-302 OPI Shops Renovation - Statewide $ 75,000 33750
Total Statewide and Central Office Projects $ 83,605,359 33751

BELMONT CORRECTIONAL INSTITUTION
33752

CAP-358 Soft Start Capacitors $ 28,928 33753
Total Belmont Correctional Institution $ 28,928 33754

CHILLICOTHE CORRECTIONAL INSTITUTION
33755

CAP-177 Convert Warehouse to Dormitory $ 596 33756
CAP-190 Utility Improvements $ 117,500 33757
CAP-258 Sewer Upgrades $ 267,092 33758
Total Chillicothe Correctional Institution $ 385,188 33759

CORRECTIONAL RECEPTION CENTER
33760

CAP-333 HVAC Upgrade - CRC $ 1,500 33761
CAP-334 Roof Renovation - CRC $ 705 33762
Total Correctional Reception Center $ 2,205 33763

CORRECTIONS MEDICAL CENTER
33764

CAP-362 Parking Lot Improvements $ 80,895 33765
Total Corrections Medical Center $ 80,895 33766

CORRECTIONS TRAINING ACADEMY
33767

CAP-342 Asbestos Abatement/HVAC Upgrade - CTA $ 913,710 33768
Total Corrections Training Academy $ 913,710 33769

DAYTON CORRECTIONAL INSTITUTION
33770

CAP-195 Hot Water System Improvements - DCI $ 400,000 33771
CAP-242 Shower Renovations - DCI $ 58,929 33772
CAP-352 Site Drainage Improvement $ 3,500 33773
Total Dayton Correctional Institution $ 462,429 33774

FRANKLIN PRE-RELEASE CENTER
33775

CAP-316 Roof Renovation - FPRC $ 1,200 33776
Total Franklin Pre-Release Center $ 1,200 33777

GRAFTON CORRECTIONAL INSTITUTION
33778

CAP-339 Residential Treatment Unit - ADD - GCI $ 1,500 33779
CAP-359 Roof Replacement - GCI $ 918,916 33780
Total Grafton Correctional Institution $ 920,416 33781

LEBANON CORRECTIONAL INSTITUTION
33782

CAP-118 Water Tower Renovations $ 1,174 33783
CAP-119 Masonry Improvements - LECI $ 3,063 33784
CAP-198 Water Treatment Plant - LECI $ 1,269,008 33785
CAP-285 Bar Screen Replacement $ 1,203 33786
CAP-332 Electric Distribution and Transformer $ 101,000 33787
CAP-361 Dietary Floor Renovation $ 18,040 33788
Total Lebanon Correctional Institution $ 1,393,488 33789

LONDON CORRECTIONAL INSTITUTION
33790

CAP-245 Bridge Replacement - LOCI $ 2,865 33791
CAP-261 Roof Replacement $ 1,028 33792
CAP-308 Electric Upgrades - LOCI $ 250,000 33793
Total London Correctional Institution $ 253,893 33794

LORAIN CORRECTIONAL INSTITUTION
33795

CAP-303 Auger Replacement - LLORCL $ 500 33796
CAP-348 Door and Lock Replacement - LRCI $ 1,500 33797
CAP-353 Roof Renovations - LRCI $ 15,000 33798
Total Lorain Correctional Institution $ 17,000 33799

MADISON CORRECTIONAL INSTITUTION
33800

CAP-288 Water Softener System - Madison $ 1,500 33801
Total Madison Correctional Institution $ 1,500 33802

MANSFIELD CORRECTIONAL INSTITUTION
33803

CAP-305 Site Improvements - MNCI $ 314,375 33804
CAP-307 Network Wiring - MNCI $ 155,073 33805
CAP-356 Security Fence Upgrade - MNCI $ 456,537 33806
Total Mansfield Correctional Institution $ 925,985 33807

MARION CORRECTIONAL INSTITUTION
33808

CAP-208 Hot Water Tank Replacement $ 151,750 33809
CAP-246 Exterior Window Replacement - MCI $ 1,075 33810
CAP-329 Concrete Floor Replacement - MCI $ 866 33811
Total Marion Correctional Institution $ 153,691 33812

OHIO REFORMATORY FOR WOMEN
33813

CAP-165 Master Plan Building/Renovations - ORW $ 59,585 33814
CAP-210 Replacement Dormitory - ORW $ 772,090 33815
CAP-212 Powerhouse Renovation & Replumbing $ 1,250,000 33816
CAP-267 Renovate ARN Dorms $ 761 33817
CAP-326 Control Center Expansion - ORW $ 1,500 33818
CAP-327 Roof Replacement - ORW $ 168,852 33819
Total Ohio Reformatory for Women $ 2,252,788 33820

OHIO STATE PENITENTIARY
33821

CAP-363 Fence Security Systms - OSP $ 12,700 33822
Total Ohio State Penitentiary $ 12,700 33823

PICKAWAY CORRECTIONAL INSTITUTION
33824

CAP-228 Power House Improvements $ 1,000 33825
CAP-274 Replacement of Segregation Housing $ 4,806,750 33826
CAP-312 Waste Water Treatment Plant $ 6,767,175 33827
CAP-357 Emergency Generator Repair - PCI $ 1,080,993 33828
Total Pickaway Correctional Institution $ 12,655,918 33829

RICHLAND CORRECTIONAL INSTITUTION
33830

CAP-360 Dormitory Exterior Stairs - RICI $ 271,278 33831
Total Richland Correctional Institution $ 271,278 33832

ROSS CORRECTIONAL INSTITUTION
33833

CAP-276 Rubberized Roof Replacement $ 38,863 33834
CAP-311 Water Tower Renovation - RCI $ 1,600 33835
CAP-331 Security Upgrades and Improvements $ 76,600 33836
Total Ross Correctional Institution $ 117,063 33837

SOUTHEASTERN CORRECTIONAL INSTITUTION
33838

CAP-167 Master Plan Building/Renovations - SCI $ 8,569 33839
CAP-336 Waste Water Treatment Plant Improvements - SCI $ 421,952 33840
Total Southeastern Correctional Institution $ 430,521 33841

SOUTHERN OHIO CORRECTIONAL FACILITY
33842

CAP-279 Powerhouse Domestic Hot Water Replacement $ 150,664 33843
Total Southern Ohio Correctional Facility $ 150,664 33844
TOTAL Department of Rehabilitation and Correction $ 105,036,819 33845
TOTAL Adult Correctional Building Fund $ 105,036,819 33846


       Section 239.20. LOCAL JAILS33848

       From the foregoing appropriation item, CAP-002, Local Jails,33849
the Department of Rehabilitation and Correction shall designate33850
the projects involving the construction and renovation of county,33851
multicounty, municipal-county, and multicounty-municipal jail33852
facilities and workhouses, including correctional centers33853
authorized under sections 153.61 and 307.93 of the Revised Code,33854
for which the Ohio Building Authority is authorized to issue33855
obligations. Notwithstanding any provisions to the contrary in33856
Chapter 152. or 153. of the Revised Code, the Department of33857
Rehabilitation and Correction may coordinate, review, and monitor33858
the drawdown and use of funds for the renovation or construction33859
of projects for which designated funds are provided.33860

       The funding authorized under this section shall not be33861
applied to any such facilities that are not designated by the33862
Department of Rehabilitation and Correction. The amount of funding 33863
authorized under this section that may be applied to a project 33864
designated for initial funding after July 1, 2000, involving the 33865
construction or renovation of a county, multicounty,33866
municipal-county, and multicounty-municipal jail facilities and33867
workhouses, including correctional centers authorized under33868
sections 153.61 and 307.93 of the Revised Code, shall not exceed33869
$35,000 per bed of the total allowable cost of the project in the33870
case of construction of county and municipal-county jail33871
facilities, workhouses, and correctional centers, or multicounty33872
or multicounty-municipal jail facilities, workhouses, and33873
correctional centers and shall not exceed 30 per cent of the total33874
allowable cost of the project in the case of renovation of county,33875
multicounty, municipal-county, and multicounty-municipal jail33876
facilities, workhouses, and correctional centers. If a political33877
subdivision is in the planning phase of constructing a multicounty33878
or multicounty-municipal jail facility, workhouse, or correctional33879
center on or before the effective date of this section, the33880
Department of Rehabilitation and Correction shall fund that33881
facility at $42,000 per bed. Multicounty or multicounty-municipal33882
jail facility construction projects initiated after the effective33883
date of this section may be considered for, but are not entitled33884
to be awarded, funding at $42,000 per bed. The higher per bed33885
award is at the discretion of the Department of Rehabilitation and33886
Correction and is contingent upon available funds, the impact of33887
the project, and inclusion of at least three counties in the33888
project.33889

       The cost-per-bed funding authorized under this section that33890
may be applied to a construction project shall not exceed the33891
actual cost-per-bed of the project. The 30 per cent funding33892
authorized under this section that may be applied to a renovation33893
project shall not exceed $35,000 per bed of the total allowable33894
cost of the project.33895

       The funding authorized under this section shall not be33896
applied to any project involving the construction of a county,33897
multicounty, municipal-county, or multicounty-municipal jail33898
facility or workhouse, including a correctional center established33899
under sections 153.61 and 307.93 of the Revised Code, unless the33900
facility, workhouse, or correctional center will be built in33901
compliance with "The Minimum Standards for Jails in Ohio" and the33902
plans have been approved under section 5120.10 of the Revised33903
Code. In addition, the funding authorized under this section shall 33904
not be applied to any project involving the renovation of a33905
county, multicounty, municipal-county, or multicounty-municipal33906
jail facility or workhouse, including a correctional center33907
established under sections 153.61 and 307.93 of the Revised Code,33908
unless the renovation is for the purpose of bringing the facility,33909
workhouse, or correctional center into compliance with "The33910
Minimum Standards for Jails in Ohio" and the plans have been33911
approved under section 5120.10 of the Revised Code.33912

       Section 239.30. COMMUNITY-BASED CORRECTIONAL FACILITIES33913

       The Department of Rehabilitation and Correction may designate33914
to the Ohio Building Authority the sites of, and, notwithstanding33915
any provisions to the contrary in Chapter 152. or 153. of the33916
Revised Code, may review the renovation or construction of the33917
single county and district community-based correctional facilities33918
funded by the foregoing appropriation item CAP-003,33919
Community-Based Correctional Facilities.33920

       Section 239.40. COMMUNITY RESIDENTIAL PROGRAM RENOVATIONS33921

       The foregoing appropriation item CAP-041, Community33922
Residential Program, may be used by the Department of33923
Rehabilitation and Correction, under sections 5120.103, 5120.104,33924
and 5120.105 of the Revised Code, to provide for the construction33925
or renovation of halfway house facilities for offenders eligible33926
for community supervision by the Department of Rehabilitation and33927
Correction.33928

       Section 241.10.  All items set forth in this section are 33929
hereby appropriated out of any moneys in the state treasury to the33930
credit of the Juvenile Correctional Building Fund (Fund 028) that 33931
are not otherwise appropriated:33932

Reappropriations

DYS DEPARTMENT OF YOUTH SERVICES
33933

CAP-801 Fire Suppression/Safety/Security $ 2,400,980 33934
CAP-803 General Institutional Renovations $ 5,638,025 33935
CAP-812 Community Rehabilitation Centers $ 151,991 33936
CAP-821 Construct Maximum Security Facility $ 134,795 33937
CAP-823 Cuyahoga Boys School Renovation and Expansion $ 42,198 33938
CAP-828 Multi-Agency Radio System Equipment $ 61,539 33939
CAP-829 Local Juvenile Detention Centers $ 692,623 33940
CAP-831 Gym Expansion - Cuyahoga Hills Boys School $ 145,546 33941
CAP-833 Security Renovations - Indian River $ 5,340 33942
CAP-834 Health and Safety Unit - Riverview $ 196,092 33943
CAP-837 Sanitary Safety/Renovations Indian River $ 1,400,756 33944
CAP-838 EDU and Programming Expansion - ORV $ 1,400,000 33945
Total Department of Youth Services $ 12,269,885 33946
TOTAL Juvenile Correctional Building Fund $ 12,269,885 33947


       Section 241.20.  COMMUNITY REHABILITATION CENTERS33949

       From the foregoing appropriation item CAP-812, Community33950
Rehabilitation Centers, the Department of Youth Services shall33951
designate the projects involving the construction and renovation33952
of single county and multicounty community corrections facilities33953
for which the Ohio Building Authority is authorized to issue33954
obligations.33955

       The Department of Youth Services is authorized to review and33956
approve the renovation and construction of projects for which33957
funds are provided. The proceeds of any obligations authorized33958
under this section shall not be applied to any such facilities33959
that are not designated and approved by the Department of Youth33960
Services.33961

       The Department of Youth Services shall adopt guidelines to33962
accept and review applications and designate projects. The33963
guidelines shall require the county or counties to justify the33964
need for the facility and to comply with timelines for the33965
submission of documentation pertaining to the site, program, and33966
construction.33967

       For purposes of this section, "community corrections33968
facilities" has the same meaning as in section 5139.36 of the33969
Revised Code.33970

       Section 241.30. LOCAL JUVENILE DETENTION CENTERS33971

       From the foregoing appropriation item CAP-829, Local Juvenile33972
Detention Centers, the Department of Youth Services shall33973
designate the projects involving the construction and renovation33974
of county and multicounty juvenile detention centers for which the33975
Ohio Building Authority is authorized to issue obligations.33976

       The Department of Youth Services is authorized to review and33977
approve the renovation and construction of projects for which33978
funds are provided. The proceeds of any obligations authorized33979
under this section shall not be applied to any such facilities33980
that are not designated by the Department of Youth Services.33981

       The Department of Youth Services shall comply with the33982
guidelines set forth in this section, accept and review33983
applications, designate projects, and determine the amount of33984
state match funding to be applied to each project. The department33985
shall, with the advice of the county or counties participating in33986
a project, determine the funded design capacity of the detention33987
centers that are designated to receive funding. Notwithstanding33988
any provisions to the contrary contained in Chapter 152. or 153.33989
of the Revised Code, the Department of Youth Services may33990
coordinate, review, and monitor the drawdown and use of funds for33991
the renovation and construction of projects for which designated33992
funds are provided.33993

       (A) The Department of Youth Services shall develop a weighted 33994
numerical formula to determine the amount, if any, of state match 33995
that may be provided to a single or multicounty detention center 33996
project. The formula shall include the factors specified below in 33997
division (A)(1) of this section and may include the factors 33998
specified below in division (A)(2) of this section. The weight 33999
assigned to the factors specified in division (A)(1) of this34000
section shall be not less than twice the weight assigned to34001
factors specified in division (A)(2) of this section.34002

       (1)(a) The number of detention center beds needed in the34003
county or group of counties, as estimated by the Department of34004
Youth Services, is significantly more than the number of beds34005
currently available;34006

       (b) Any existing detention center in the county or group of34007
counties does not meet health, safety, or security standards for34008
detention centers as established by the Department of Youth34009
Services;34010

       (c) The Department of Youth Services projects that the county 34011
or group of counties have a need for a sufficient number of34012
detention beds to make the project economically viable.34013

       (2)(a) The percentage of children in the county or group of34014
counties living below the poverty level is above the state34015
average;34016

       (b) The per capita income in the county or group of counties34017
is below the state average.34018

       (B) The formula developed by the Department of Youth Services 34019
shall yield a percentage of state match ranging from 0 to 60 per 34020
cent based on the above factors. Notwithstanding the foregoing 34021
provisions, if a single county or multicounty system currently has 34022
no detention center beds, or if the projected need for detention 34023
center beds as estimated by the Department of Youth Services is 34024
greater than 120 per cent of current detention center bed34025
capacity, then the percentage of state match shall be 60 per cent. 34026
To determine the dollar amount of the state match for new34027
construction projects, the percentage of state match is multiplied34028
by $125,000 per bed for detention centers with a designated34029
capacity of 99 beds or less, and by $130,000 per bed for detention34030
centers with a design capacity of 100 beds or more. To determine34031
the dollar amount of the state match for renovation projects the34032
percentage match shall be multiplied by the actual cost of the34033
renovation, provided that the cost of the renovation does not34034
exceed $100,000 per bed. The funding authorized under this 34035
section that may be applied to a construction or renovation 34036
project shall not exceed the actual cost of the project.34037

       The funding authorized under this section shall not be34038
applied to any project unless the detention center will be built34039
in compliance with health, safety, and security standards for34040
detention centers as established by the Department of Youth34041
Services. In addition, the funding authorized under this section34042
shall not be applied to the renovation of a detention center34043
unless the renovation is for the purpose of increasing the number34044
of beds in the center, or to meet health, safety, or security34045
standards for detention centers as established by the Department34046
of Youth Services.34047

       Section 243.10. All items set forth in this section are 34048
hereby appropriated out of any moneys in the state treasury to the 34049
credit of the Cultural and Sports Facilities Building Fund (Fund 34050
030) that are not otherwise appropriated:34051

Reappropriations

AFC CULTURAL FACILITIES COMMISSION
34052

CAP-003 Center of Science and Industry - Toledo $ 7,542 34053
CAP-033 Woodward Opera House Renovation $ 1,150,000 34054
CAP-038 Center Exhibit Replacement $ 816,000 34055
CAP-042 Statewide Site Exhibit/Renovation & Construction $ 123,000 34056
CAP-043 Statewide Site Repairs $ 200,100 34057
CAP-046 Cincinnati Museum Center Improvements $ 250,000 34058
CAP-053 Powers Auditorium Improvements $ 250,000 34059
CAP-055 Waco Museum & Aviation Learning Center $ 500,000 34060
CAP-058 Cedar Bog Nature Preserve Education Center $ 766,200 34061
CAP-064 Bramley Historic House $ 75,000 34062
CAP-065 Beck Center for the Cultural Arts $ 100,000 34063
CAP-066 Delaware County Cultural Arts Center $ 40,000 34064
CAP-071 Cleveland Institute of Music $ 1,500,000 34065
CAP-072 West Side Arts Consortium $ 138,000 34066
CAP-073 Ice Arena Development $ 5,500,000 34067
CAP-074 Stan Hywet Hall & Gardens $ 1,000,000 34068
CAP-075 McKinley Museum Improvements $ 125,000 34069
CAP-076 Spring Hill Historic Home $ 125,000 34070
CAP-079 Lorain Palace Civic Theatre $ 200,000 34071
CAP-080 Great Lakes Historical Society $ 150,000 34072
CAP-745 Historic Sites and Museums $ 604,453 34073
CAP-753 Buffington Island State Memorial $ 73,500 34074
CAP-769 Rankin House State Memorial $ 192,000 34075
CAP-781 Historical Center Archives/Library $ 624,000 34076
CAP-784 Ohio Historical Center Rehabilitation $ 1,523,737 34077
CAP-789 Neil Armstrong Air and Space Museum Improvements $ 103,516 34078
CAP-809 Cincinnati Ballet Facility Improvements $ 450,000 34079
CAP-814 Crawford Museum of Transportation & Industry $ 2,500,000 34080
CAP-820 Historical Center Ohio Village Buildings $ 502,000 34081
CAP-821 Lorain County Historical Society $ 300,000 34082
CAP-822 Armory Youth Center $ 40,000 34083
CAP-823 Marion Palace Theatre $ 1,575,000 34084
CAP-824 McConnellsville Opera House $ 75,000 34085
CAP-825 Secrest Auditorium $ 75,000 34086
CAP-826 Renaissance Theatre $ 700,000 34087
CAP-827 Trumpet in the Land $ 100,000 34088
CAP-829 Mid-Ohio Valley Players $ 80,000 34089
CAP-830 The Anchorage $ 50,000 34090
CAP-834 Galion Historic Big Four Depot Restoration $ 170,000 34091
CAP-835 Jamestown Opera House $ 125,000 34092
CAP-837 Lake County Historical Society $ 250,000 34093
CAP-839 Hancock Historical Society $ 75,000 34094
CAP-840 Riversouth Development $ 1,000,000 34095
CAP-841 Ft. Piqua Hotel $ 200,000 34096
CAP-843 Marina District Amphitheatre and Related Development $ 2,000,000 34097
CAP-844 Chas. A. Eulett Education Center/Appalachian Museum $ 1,850,000 34098
CAP-845 Lima Historic Athletic Field $ 100,000 34099
CAP-846 Butler Palace Theatre $ 200,000 34100
CAP-847 Voice Of America Museum $ 275,000 34101
CAP-848 Oxford Arts Center ADA Project $ 72,000 34102
CAP-849 Clark County Community Arts Expansion Project $ 500,000 34103
CAP-850 Westcott House Historic Site $ 75,000 34104
CAP-851 Gen. Lytle Homestead-Harmony Hill $ 50,000 34105
CAP-852 Miami Township Community Amphitheatre $ 50,000 34106
CAP-853 Western Reserve Historical Society $ 1,000,000 34107
CAP-854 Steamship Mather Museum $ 100,000 34108
CAP-855 Rock and Roll Hall of Fame $ 250,000 34109
CAP-858 Strongsville Historic Building $ 100,000 34110
CAP-859 Arts Castle $ 100,000 34111
CAP-860 Great Lakes Historical Society $ 325,000 34112
CAP-861 Ohio Glass Museum $ 250,000 34113
CAP-863 Ariel Theatre $ 100,000 34114
CAP-864 Bellbrook/Sugarcreek Historical Society $ 10,000 34115
CAP-867 Ensemble Theatre $ 450,000 34116
CAP-868 Taft Museum $ 500,000 34117
CAP-869 Art Academy of Cincinnati $ 100,000 34118
CAP-870 Riverbend Pavilion Improvements $ 250,000 34119
CAP-871 Cincinnati Art and Technical Academy - Longworth Hall $ 100,000 34120
CAP-872 Music Hall: Over-The-Rhine $ 750,000 34121
CAP-873 John Bloomfield Home Restoration $ 115,000 34122
CAP-874 Malinta Historical Society Caboose Exhibit $ 6,000 34123
CAP-875 Hocking County Historic Society - Schempp House $ 10,000 34124
CAP-876 Art Deco Markay Theatre $ 200,000 34125
CAP-877 Harvey Wells House $ 100,000 34126
CAP-879 Broad Street Historical Renovation $ 300,000 34127
CAP-880 Amherst Historical Society $ 35,000 34128
CAP-881 COSI - Toledo $ 1,580,000 34129
CAP-882 Ohio Theatre - Toledo $ 100,000 34130
CAP-883 Chester Academy Historic Site Renovation $ 25,000 34131
CAP-884 Bradford Ohio Railroad Museum $ 100,000 34132
CAP-885 Montgomery County Historical Society Archives $ 100,000 34133
CAP-886 Nelson T. Gant Historic Homestead $ 25,000 34134
CAP-887 Aurora Outdoor Sports Complex $ 50,000 34135
CAP-888 Preble County Historical Society $ 100,000 34136
CAP-889 Tecumseh Sugarloaf Mountain Amphitheatre $ 120,000 34137
CAP-890 Pro Football Hall of Fame $ 400,000 34138
CAP-891 Maps Air Museum $ 15,000 34139
CAP-892 Foundation Community Theatre $ 50,000 34140
CAP-893 William McKinley Library Restoration $ 250,000 34141
CAP-896 Richard Howe House $ 100,000 34142
CAP-897 Ward-Thomas Museum $ 30,000 34143
CAP-898 Packard Music Hall Renovation Project $ 1,075,000 34144
CAP-899 Holland Theatre $ 100,000 34145
CAP-900 Van Wert Historical Society $ 32,000 34146
CAP-901 Warren County Historical Society $ 225,000 34147
CAP-902 Marietta Colony Theatre $ 335,000 34148
CAP-903 West Salem Village Opera House $ 92,000 34149
CAP-904 Beavercreek Community Theater $ 100,000 34150
CAP-905 Smith Orr Homestead $ 100,000 34151
Total Cultural Facilities Commission $ 39,831,048 34152
TOTAL Cultural and Sports Facilities Building Fund $ 39,831,048 34153

       ICE ARENA DEVELOPMENT34154

       The amount reappropriated for the foregoing appropriation 34155
item CAP-073, Ice Arena Development, is the unencumbered and 34156
unalloted balance, as of June 30, 2006, in appropriation item 34157
CAP-073, Ice Arena Development, which prior to July 1, 2006, was 34158
named "Marina District/Ice Arena Development," plus $2,000,000.34159

       Notwithstanding any provision of law to the contrary, on July 34160
1, 2006, or as soon thereafter as possible, the Director of Budget 34161
and Management shall transfer $2,000,000 from CAP-843, Marina 34162
District Amphitheatre and Related Development, which prior to July 34163
1, 2006, was named "Marina District/Ice Arena Development," to 34164
CAP-073, Ice Arena Development.34165

       The foregoing appropriation item CAP-073, Ice Arena 34166
Development, shall by used by the City of Toledo for the 34167
development of an ice arena in the City of Toledo.34168

       MARINA DISTRICT AMPHITHEATRE AND RELATED DEVELOPMENT34169

       The amount reappropriated for the foregoing appropriation 34170
item CAP-843, Marina District Amphitheatre and Related 34171
Development, is the unencumbered and unalloted balance, as of June 34172
30, 2006, in appropriation item CAP-843, Marina District 34173
Amphitheatre and Related Development, which prior to July 1, 2006, 34174
was named "Marina District/Ice Arena Development," minus 34175
$2,000,000.34176

       The foregoing appropriation item CAP-843, Marina District 34177
Amphitheatre and Related Development, shall be used by the City of 34178
Toledo for the development of an amphitheatre and related 34179
developments in the Marina District of Toledo.34180

       PACKARD MUSIC HALL RENOVATIONS PROJECT34181

        The amount reappropriated for the foregoing appropriation 34182
item CAP-898, Packard Music Hall Renovation Project, is the 34183
unencumbered and unalloted balance, as of June 30, 2006, in 34184
appropriation item CAP-898, Packard Music Hall Renovation Project, 34185
plus $975,000 of the unencumbered and unalloted balance, as of 34186
June 30, 2006, in appropriation item CAP-063, Robins Theatre 34187
Renovations.34188

       Section 245.10.  All items set forth in this section are 34189
hereby appropriated out of any moneys in the state treasury to the34190
credit of the Ohio Parks and Natural Resources Fund (Fund 031) 34191
that are not otherwise appropriated:34192

Reappropriations

DNR DEPARTMENT OF NATURAL RESOURCES
34193

STATEWIDE AND LOCAL PROJECTS
34194

CAP-012 Land Acquisition $ 1,708,039 34195
CAP-024 Statewide Boundary and Miscellaneous Surveying $ 43,895 34196
CAP-702 Upgrade Underground Fuel Storage Tanks $ 520,050 34197
CAP-703 Cap Abandoned Water Wells $ 69,123 34198
CAP-748 Local Parks Projects - Statewide $ 2,091,973 34199
CAP-750 Quilter CCC Camp $ 46,400 34200
CAP-751 City of Portsmouth Launch Ramp $ 1,800 34201
CAP-753 Project Planning $ 1,791,151 34202
CAP-766 South Fork Licking Watershed Study $ 2,469 34203
CAP-768 Grand River Wildlife Area $ 2,700 34204
CAP-817 Riffe CCC Camp $ 1,709 34205
CAP-834 Appraisal Fees - Statewide $ 79,615 34206
CAP-835 Civilian Conservation Facilities $ 346,280 34207
CAP-844 Put-In-Bay Township Port Authority $ 79,784 34208
CAP-868 New Philadelphia Office Relocation $ 1,500,000 34209
CAP-874 Lake Erie Access $ 5,070 34210
CAP-876 Statewide Trails Program $ 963 34211
CAP-881 Dam Rehabilitation $ 18,554,846 34212
CAP-928 Handicapped Accessibility $ 77,950 34213
CAP-929 Hazardous Waste/Asbestos Abatement $ 57,361 34214
CAP-931 Wastewater/Water Systems Upgrades $ 5,406,599 34215
CAP-934 Operations Facilities Development $ 354,291 34216
CAP-995 Boundary Protection $ 32,426 34217
CAP-999 Geographic Information Management System $ 62,650 34218
Total Statewide and Local Projects $ 32,837,144 34219

DIVISION OF FORESTRY
34220

CAP-021 Mohican State Forest $ 1,200 34221
CAP-030 Shawnee State Forest $ 1,300 34222
CAP-071 Statewide Forestry Facility Improvements $ 277,620 34223
CAP-073 Brush Creek State Forest $ 5,850 34224
CAP-129 Zanesville Nursery $ 9,500 34225
CAP-841 Operations and Maintenance Facility Development and Renovation $ 450,548 34226
Total Division of Forestry $ 746,018 34227

DIVISION OF NATURAL AREAS AND PRESERVES
34228

CAP-006 Little Beaver Creek Nature Preserve $ 1,500 34229
CAP-826 Natural Areas and Preserves Maintenance/Facility Development $ 482,556 34230
CAP-831 Lake Katherine $ 17,299 34231
CAP-980 Old Woman Creek $ 2,969 34232
Total Division of Natural Areas $ 504,324 34233

DIVISION OF PARKS AND RECREATION
34234

CAP-003 Barkcamp State Park $ 3,025 34235
CAP-004 Burr Oak State Park $ 7,400 34236
CAP-005 Cowan Lake State Park $ 9,337 34237
CAP-010 East Harbor State Park $ 38,129 34238
CAP-016 Hueston Woods State Park $ 7,300 34239
CAP-017 Indian Lake State Park $ 2,569 34240
CAP-019 Lake Hope State Park $ 22,695 34241
CAP-022 Muskingum River Lock #2 $ 20,000 34242
CAP-025 Punderson Lake State Park $ 5,997 34243
CAP-027 Rocky Fork State Park $ 28,212 34244
CAP-029 Salt Fork State Park $ 1,017 34245
CAP-032 West Branch State Park $ 3,243 34246
CAP-051 Buck Creek State Park $ 25,500 34247
CAP-060 East Fork State Park $ 51,942 34248
CAP-064 Geneva State Park $ 5,838 34249
CAP-068 Kennedy Stone House $ 15,000 34250
CAP-069 Hocking Hills State Park $ 11,725 34251
CAP-081 Jackson Lake State Park $ 19,416 34252
CAP-083 John Bryan State Park Shelter Construction $ 30,000 34253
CAP-084 Findley State Park General Improvements $ 12,500 34254
CAP-089 Mosquito Lake State Park $ 28,000 34255
CAP-093 Portage Lakes State Park $ 129,944 34256
CAP-114 Beaver Creek State Park $ 12,000 34257
CAP-222 Wolf Run State Park $ 21,787 34258
CAP-234 State Parks, Campgrounds, Lodges, and Cabins $ 1,666,051 34259
CAP-305 Maumee Bay State Park $ 900 34260
CAP-331 Park Boating Facilities $ 5,226,013 34261
CAP-390 State Park Maintenance/Facility Development $ 1,484,882 34262
CAP-716 Muskingum River Parkway Locks $ 7,116 34263
CAP-815 Mary Jane Thurston State Park $ 2,200 34264
CAP-825 Marblehead Lighthouse State Park $ 564 34265
CAP-829 Sycamore State Park $ 500 34266
CAP-836 State Park Renovations/Upgrading $ 709,026 34267
CAP-851 Cleveland Lakefront $ 146,371 34268
CAP-916 Lake Milton State Park $ 5,882 34269
CAP-949 Muskingum Lock #3 $ 3,700 34270
CAP-954 Muskingum Lock #4 $ 93,942 34271
Total Division of Parks and Recreation $ 9,859,723 34272

DIVISION OF SOIL AND WATER CONSERVATION
34273

CAP-086 Scippo Creek Conservation $ 75,000 34274
Total Division of Soil and Water Conservation $ 75,000 34275

DIVISION OF WATER
34276

CAP-705 Rehabilitate Canals, Hydraulic Works, and Support Facilities $ 2,867,787 34277
CAP-730 Miami and Erie Canal $ 700 34278
CAP-819 Rehabilitate/Automate - Ohio Ground Water Observation Well Network $ 68,383 34279
CAP-820 Automated Stream, Lake, and Ground Water Data Collection $ 509,396 34280
CAP-828 Ohio and Erie Canal Rehabilitation $ 205,572 34281
CAP-848 Hazardous Dam Repair - Statewide $ 220,000 34282
Total Division of Water $ 3,871,838 34283
TOTAL Department of Natural Resources $ 47,894,047 34284
TOTAL OHIO PARKS AND NATURAL RESOURCES FUND $ 47,894,047 34285


       Section 245.20. MOSQUITO LAKE STATE PARK34287

        The amount reappropriated for the foregoing appropriation 34288
item CAP-089, Mosquito Lake State Park, is the unencumbered and 34289
unalloted balance, as of June 30, 2006, in appropriation item 34290
CAP-089, Mosquito Lake State Park, plus $25,000 of the 34291
unencumbered and unalloted balance, as of June 30, 2006, in 34292
appropriation item CAP-063, Robins Theatre Renovations, in the 34293
Cultural and Sports Facilities Building Fund (Fund 030).34294

       Of the foregoing appropriation item CAP-089, Mosquito Lake 34295
State Park, up to $25,000 shall be used to conduct a state park 34296
lodge feasibility study.34297

       LOCAL PARKS PROJECTS - STATEWIDE34298

       The amount reappropriated for the foregoing appropriation34299
item CAP-748, Local Parks Projects - Statewide, is $1,573,56434300
plus the unencumbered and unallotted balance as of June 30, 2006,34301
in item CAP-748, Local Parks Projects - Statewide, plus the 34302
unencumbered and unallotted balance as of June 30, 2006, in item 34303
CAP-862, Goll Wood Homestead in the Cultural and Sports Facilities 34304
Building Fund (Fund 030). The $1,573,564 represents amounts that 34305
were previously appropriated, allocated to counties pursuant to 34306
division (D) of section 1557.06 of the Revised Code, and 34307
encumbered for local project grants. The encumbrances for these 34308
local projects in the various counties shall be canceled by the 34309
Director of Natural Resources or the Director of Budget and34310
Management. The Director of Natural Resources shall allocate the 34311
$1,573,564 to the same counties the moneys were originally 34312
allocated to, in the amount of the canceled encumbrances.34313

       GOLL WOOD HOMESTEAD34314

       Of the foregoing appropriation item CAP-748, Local Parks 34315
Projects - Statewide, $50,000 shall be used for the Goll Wood 34316
Homestead.34317

       DAM REHABILITATION34318

       Of the foregoing appropriation item CAP-881, Dam34319
Rehabilitation, up to $970,000 shall be used to rehabilitate the34320
Muskingum River Locks and Dams.34321

       Section 245.30.  For the projects appropriated in Section 34322
245.10 of this act, the Ohio Department of Natural Resources shall34323
periodically prepare and submit to the Director of Budget and34324
Management the estimated design, planning, and engineering costs34325
of capital-related work to be done by the Department of Natural34326
Resources for each project. Based on the estimates, the Director34327
of Budget and Management may release appropriations from the34328
foregoing appropriation item CAP-753, Project Planning, within the 34329
Ohio Parks and Natural Resources Fund (Fund 031) to pay for34330
design, planning, and engineering costs incurred by the Department34331
of Natural Resources for such projects. Upon release of the34332
appropriations by the Director of Budget and Management, the34333
Department of Natural Resources shall pay for these expenses from34334
Fund 4S9, Capital Expenses, and be reimbursed by the Ohio Parks 34335
and Natural Resources Fund (Fund 031) using an intrastate voucher.34336

       Section 247.10.  All items set forth in this section are 34337
hereby appropriated out of any moneys in the state treasury to the34338
credit of the School Building Program Assistance Fund (Fund 032) 34339
that are not otherwise appropriated:34340

Reappropriations

SFC SCHOOL FACILITIES COMMISSION
34341

CAP-770 School Building Program Assistance $ 183,784,236 34342
CAP-779 Exceptional Needs $ 5,846,594 34343
CAP-785 Vocation Facilities Assistance Program $ 574,722 34344
Total School Facilities Commission $ 190,205,552 34345
TOTAL School Building Program Assistance Fund $ 190,205,552 34346


       Section 249.10.  All items set forth in Sections 249.20 to 34348
249.40 of this act are hereby appropriated out of any moneys in 34349
the state treasury to the credit of the Mental Health Facilities 34350
Improvement Fund (Fund 033) that are not otherwise appropriated:34351

Reappropriations

       Section 249.20.  ADA DEPARTMENT OF ALCOHOL AND DRUG ADDICTION34352
SERVICES34353

CAP-002 Community Assistance Projects $ 3,088,902 34354
Total Department of Alcohol and Drug Addiction 34355
Services $ 3,088,902 34356

       COMMUNITY ASSISTANCE PROJECTS34357

       Of the foregoing appropriation item CAP-002, Community 34358
Assistance Projects, $207,624 shall be used to continue 34359
renovations for the Oak House Women's Residential Treatment 34360
Facility.34361

Reappropriations

       Section 249.30.  DMH DEPARTMENT OF MENTAL HEALTH34362

STATEWIDE AND CENTRAL OFFICE PROJECTS
34363

CAP-092 Hazardous Materials Abatement $ 382,281 34364
CAP-479 Community Assistance Projects $ 4,726,308 34365
CAP-906 Campus Consolidation - Automation $ 2,668,974 34366
CAP-943 Dietary Delivery Systems $ 6,534 34367
CAP-946 Demolition $ 263,542 34368
CAP-976 Life Safety/Critical Plant Renovations $ 69,354 34369
CAP-977 Patient Care/Environment Improvement $ 1,605,463 34370
CAP-978 Infrastructure Renovations $ 7,444,890 34371
CAP-981 Emergency Improvements $ 2,843,566 34372
CAP-984 Patient Environment Improvement Consolidation $ 176,853 34373
Total Department of Mental Health $ 20,187,765 34374


Reappropriations

       Section 249.40.  DMR DEPARTMENT OF MENTAL RETARDATION AND 34376
DEVELOPMENTAL DISABILITIES34377

STATEWIDE PROJECTS
34378

CAP-001 Asbestos Abatement $ 1,026,917 34379
CAP-480 Community Assistance Projects $ 13,020,936 34380
CAP-901 Razing of Buildings $ 80,013 34381
CAP-912 Telecommunications Systems Improvement $ 9,454 34382
CAP-941 Emergency Generator Replacement $ 140,580 34383
CAP-955 Statewide Developmental Centers $ 1,985,066 34384
CAP-981 Emergency Improvements $ 231,846 34385
Total Statewide and Central Office Projects $ 16,494,812 34386

       STATEWIDE DEVELOPMENTAL CENTERS34387

       The amount reappropriated for the foregoing appropriation 34388
item CAP-955, Statewide Developmental Centers, is the unencumbered 34389
and unallotted balance as of June 30, 2006, plus the sum of the 34390
unencumbered and unallotted balances for appropriation item 34391
CAP-791, Jonathan Hall Renovation; CAP-795, Ruby Hall Renovation; 34392
and CAP-940, Sewage Treatment Plant Renovation as of June 30, 34393
2006.34394

       COMMUNITY ASSISTANCE PROJECTS34395

       The foregoing appropriation item CAP-480, Community34396
Assistance Projects, may be used to provide community assistance34397
funds for the construction or renovation of facilities for day34398
programs or residential programs that provide services to persons34399
eligible for services from the Department of Mental Retardation34400
and Developmental Disabilities or county boards of mental34401
retardation and developmental disabilities. Any funds provided to34402
nonprofit agencies for the construction or renovation of34403
facilities for persons eligible for services from the Department34404
of Mental Retardation and Developmental Disabilities and county34405
boards of mental retardation and developmental disabilities are34406
subject to the prevailing wage provisions in section 176.05 of the34407
Revised Code.34408

STATEWIDE DEVELOPMENTAL CENTERS
34409

CAMBRIDGE DEVELOPMENTAL CENTER
34410

CAP-711 Residential Renovations - CAMDC $ 41,981 34411
CAP-910 HVAC Renovations - Residential Buildings $ 1,000 34412
CAP-913 Cambridge HVAC Upgrade - Activity Center $ 3,538 34413
CAP-969 Utility Upgrade Centerwide 5,960 34414
Total Cambridge Developmental Center $ 52,479 34415

COLUMBUS DEVELOPMENTAL CENTER
34416

CAP-852 Fire Alarm System Improvements $ 5,500 34417
CAP-958 Columbus Developmental Center $ 11,794 34418
Total Columbus Developmental Center $ 17,294 34419

GALLIPOLIS DEVELOPMENTAL CENTER
34420

CAP-723 HVAC Replacements $ 12,615 34421
CAP-959 Gallipolis Developmental Center $ 35,244 34422
Total Gallipolis Developmental Center $ 47,859 34423

MONTGOMERY DEVELOPMENTAL CENTER
34424

CAP-960 Montgomery Developmental Center $ 2,159 34425
Total Montgomery Developmental Center $ 2,159 34426

MOUNT VERNON DEVELOPMENTAL CENTER
34427

CAP-080 Renovate Main Kitchen - Rian Hall $ 19,210 34428
CAP-962 Mount Vernon Developmental Center $ 481,912 34429
Total Mount Vernon Developmental Center $ 501,122 34430

NORTHWEST OHIO DEVELOPMENTAL CENTER
34431

CAP-947 Replace Chiller $ 8,535 34432
CAP-963 Northwest Ohio Developmental Center $ 79,096 34433
Total Northwest Ohio Developmental Center $ 87,631 34434

SOUTHWEST OHIO DEVELOPMENTAL CENTER
34435

CAP-863 Residential Renovation - HVAC Upgrade $ 139,189 34436
CAP-964 Southwest Ohio Developmental Center $ 78,983 34437
CAP-976 Renovation Program and Support Services Building $ 3,900 34438
Total Southwest Ohio Developmental Center $ 222,072 34439

TIFFIN DEVELOPMENTAL CENTER
34440

CAP-931 Roof and Exterior Renovations $ 19,666 34441
CAP-966 Tiffin Developmental Center $ 27,175 34442
Total Tiffin Developmental Center $ 46,841 34443

WARRENSVILLE DEVELOPMENTAL CENTER
34444

CAP-867 Residential Renovations - WDC $ 5,057 34445
CAP-900 Water Line Replacement - WDC $ 16,267 34446
CAP-936 HVAC Renovations $ 4,873 34447
CAP-950 ADA Compliance - WDC $ 3,628 34448
CAP-967 Warrensville Developmental Center $ 48,032 34449
Total Warrensville Developmental Center $ 77,857 34450

YOUNGSTOWN DEVELOPMENTAL CENTER
34451

CAP-968 Youngstown Developmental Center $ 69,681 34452
Total Youngstown Developmental Center $ 69,681 34453

TOTAL Department of Mental Retardation 34454
and Developmental Disabilities $ 17,619,807 34455
TOTAL Mental Health Facilities Improvement Fund $ 40,896,474 34456


       Section 249.50. The foregoing appropriations for the 34458
Department of Alcohol and Drug Addiction Services, CAP-002,34459
Community Assistance Projects; Department of Mental Health,34460
CAP-479, Community Assistance Projects; and Department of Mental34461
Retardation and Developmental Disabilities, CAP-480, Community34462
Assistance Projects, may be used on facilities constructed or to34463
be constructed pursuant to Chapter 340., 3793., 5119., 5123., or34464
5126. of the Revised Code or the authority granted by section34465
154.20 of the Revised Code and the rules adopted pursuant to those34466
chapters and that section and shall be distributed by the34467
Department of Alcohol and Drug Addiction Services, the Department34468
of Mental Health, and the Department of Mental Retardation and34469
Developmental Disabilities, subject to Controlling Board approval.34470

       Section 249.60.  (A) No capital improvement appropriations34471
made in Sections 249.20 to 249.40 of this act shall be released 34472
for planning or for improvement, renovation, or construction or34473
acquisition of capital facilities if a governmental agency, as34474
defined in section 154.01 of the Revised Code, does not own the34475
real property that constitutes the capital facilities or on which34476
the capital facilities are or will be located. This restriction34477
does not apply in any of the following circumstances:34478

       (1) The governmental agency has a long-term (at least fifteen 34479
years) lease of, or other interest (such as an easement) in, the 34480
real property.34481

       (2) In the case of an appropriation for capital facilities34482
that, because of their unique nature or location, will be owned or34483
be part of facilities owned by a separate nonprofit organization34484
and made available to the governmental agency for its use, the34485
nonprofit organization either owns or has a long-term (at least34486
fifteen years) lease of the real property or other capital34487
facility to be improved, renovated, constructed, or acquired and34488
has entered into a joint or cooperative use agreement, approved by34489
the Department of Mental Health, Department of Mental Retardation34490
and Developmental Disabilities, or Department of Alcohol and Drug34491
Addiction Services, whichever is applicable, with the governmental34492
agency for that agency's use of and right to use the capital34493
facilities to be financed and, if applicable, improved, the value34494
of such use or right to use being, as determined by the parties,34495
reasonably related to the amount of the appropriation.34496

       (B) In the case of capital facilities referred to in division 34497
(A)(2) of this section, the joint or cooperative use agreement 34498
shall include, as a minimum, provisions that:34499

       (1) Specify the extent and nature of that joint or34500
cooperative use, extending for no fewer than fifteen years, with34501
the value of such use or right to use to be, as determined by the34502
parties and approved by the applicable department, reasonably34503
related to the amount of the appropriation;34504

       (2) Provide for pro rata reimbursement to the state should34505
the arrangement for joint or cooperative use by a governmental34506
agency be terminated;34507

       (3) Provide that procedures to be followed during the capital 34508
improvement process will comply with appropriate applicable state 34509
statutes and rules, including provisions of this act.34510

       Section 251.10.  All items set forth in Sections 251.20 to 34511
256.80 of this act are hereby appropriated out of any moneys in 34512
the state treasury to the credit of the Higher Education 34513
Improvement Fund (Fund 034) that are not otherwise appropriated:34514

Reappropriations

       Section 251.20.  ETC ETECH OHIO34515

CAP-001 Educational Television and Radio Equipment $ 1,889,477 34516
CAP-002 Educational Broadcasting Fiber Optic Network $ 51,748 34517
Total eTech Ohio $ 1,941,225 34518

       EDUCATIONAL TELEVISION AND RADIO EQUIPMENT34519

       The foregoing appropriation item CAP-001, Educational34520
Television and Radio Equipment, shall be used to provide34521
broadcasting, transmission, and production equipment to Ohio34522
public radio and television stations, radio reading services, and 34523
the eTech Ohio Commission.34524

       EDUCATIONAL BROADCASTING FIBER OPTIC NETWORK34525

       The foregoing appropriation item CAP-002, Educational34526
Broadcasting Fiber Optic Network, shall be used to link the Ohio34527
public radio and television stations, radio reading services, and 34528
the Educational Telecommunications Network for the reception and34529
transmission of digital communications through fiber optic cable34530
or other technology.34531

Reappropriations

       Section 251.30.  BOR BOARD OF REGENTS34532

CAP-029 Ohio Library And Information Network $ 3,500,000 34533
CAP-030 Supercomputer Center Expansion $ 228,599 34534
CAP-032 Research Facility Investment Loans/Grants $ 2,401,427 34535
CAP-061 Central State Rehabilitation $ 207,012 34536
CAP-068 Third Frontier Project $ 50,000,001 34537
CAP-071 Center for Transitional and Applied Genomics $ 500,000 34538
CAP-072 Cleveland Clinic Heart Center Infrastructure $ 5,000,000 34539
CAP-073 Technology Incubator for Market-Ready Applications $ 2,000,000 34540
CAP-077 Center For Structural Biology $ 1,000,000 34541
CAP-078 One Cleveland Broadband Network $ 500,000 34542
CAP-079 Central Ohio Technology Corridor - Dublin $ 500,000 34543
CAP-080 OSU Supercomputer Center Aerospace $ 50,000 34544
CAP-081 Youngstown Market Ready Incubator $ 750,000 34545
Total Board of Regents $ 66,637,039 34546


       Section 251.40.  RESEARCH FACILITY ACTION AND INVESTMENT34548
FUNDS34549

       The foregoing appropriation item CAP-032, Research Facility 34550
Investment Loans/Grants, shall be used for a program of grants to 34551
be administered by the Board of Regents to provide timely34552
availability of capital facilities for research programs and34553
research-oriented instructional programs at or involving34554
state-supported and state-assisted institutions of higher34555
education.34556

       The Board of Regents shall adopt rules under Chapter 119. of34557
the Revised Code relative to the application for and approval of34558
projects funded from appropriation item CAP-032, Research Facility34559
Investment Loans/Grants. The rules shall be reviewed and approved 34560
by the Legislative Committee on Education Oversight. The Board of 34561
Regents shall inform the President of the Senate and the Speaker 34562
of the House of Representatives of each project application for34563
funding received. Each project receiving a commitment for funding 34564
by the Board of Regents under the rules shall be reported to the 34565
President of the Senate and the Speaker of the House of 34566
Representatives.34567

       Section 251.50. REPAYMENT OF RESEARCH FACILITY INVESTMENT 34568
LOANS/GRANTS MONEYS34569

       Notwithstanding any provision of law to the contrary, all34570
repayments of Research Facility Investment Loans/Grants loans34571
shall be made to the Bond Service Account in the Higher Education34572
Bond Service Trust Fund.34573

       Institutions of higher education shall make timely repayments34574
of Research Facility Investment Loans/Grants loans, according to 34575
the schedule established by the Board of Regents. In the case of 34576
late payments, the Board of Regents may deduct from an34577
institution's periodic subsidy distribution an amount equal to the34578
amount of the overdue payment for that institution, transfer such34579
amount to the Bond Service Trust Fund, and credit the appropriate34580
institution for the repayment.34581

       Section 251.60. THIRD FRONTIER PROJECT34582

       The foregoing appropriation item CAP-068, Third Frontier 34583
Project, shall be used to acquire, renovate, or construct 34584
facilities and purchase equipment for research programs, 34585
technology development, product development, and commercialization 34586
programs at or involving state-supported and state-assisted 34587
institutions of higher education. The funds shall be used to make 34588
grants awarded on a competitive basis, and shall be administered 34589
by the Third Frontier Commission. Expenditure of these funds shall 34590
comply with Section 2n of Article VIII, Ohio Constitution, and 34591
sections 151.01 and 151.04 of the Revised Code for the period 34592
beginning July 1, 2006, and ending June 30, 2008.34593

       The Third Frontier Commission shall develop guidelines 34594
relative to the application for and selection of projects funded 34595
from appropriation item CAP-068, Third Frontier Project. The 34596
commission may develop these guidelines in consultation with other 34597
interested parties. The Board of Regents and all state-assisted 34598
and state-supported institutions of higher education shall take 34599
all actions necessary to implement grants awarded by the Third 34600
Frontier Commission.34601

       The foregoing appropriation item CAP-068, Third Frontier 34602
Project, for which an appropriation is made from the Higher 34603
Education Improvement Fund (Fund 034), is determined to consist of 34604
capital improvements and capital facilities for state-supported 34605
and state-assisted institutions of higher education, and is 34606
designated for the capital facilities to which proceeds of 34607
obligations in the Higher Education Improvement Fund (Fund 034) 34608
are to be applied.34609

       Section 251.80. REIMBURSEMENT FOR PROJECT COSTS34610

       Appropriations made in Sections 251.30 to 256.80 of this act34611
for purposes of the costs of capital facilities', the interim34612
financing of which the particular institution has previously34613
issued its own obligations anticipating the possibility of future34614
state appropriations to pay all or a portion of such costs, as34615
contemplated in division (B) of section 3345.12 of the Revised34616
Code, shall be paid directly to the institution or the paying34617
agent for those outstanding obligations in the full principal34618
amount of those obligations then to be paid from the anticipated34619
appropriation and shall be timely applied to the retirement of a34620
like principal amount of the institution's obligations.34621

       Appropriations made in Sections 251.30 to 256.80 of this act34622
for purposes of the costs of capital facilities, all or a portion34623
of which costs the particular institution has paid from the34624
institution's moneys that were temporarily available and which34625
expenditures were reasonably expected at the time of the advance 34626
by the institution and the state to be reimbursed from the34627
proceeds of obligations issued by the state, shall be directly34628
paid to the institution in the full amounts of those payments and34629
shall be timely applied to the reimbursement of those temporarily34630
available moneys. All reimbursements are subject to review and 34631
approval through the capital release process.34632

Reappropriations

       Section 251.90.  UAK UNIVERSITY OF AKRON34633

CAP-008 Basic Renovations $ 4,512,104 34634
CAP-047 Polsky Building Renovation $ 1,421,625 34635
CAP-049 Basic Renovations - Wayne $ 313,880 34636
CAP-054 Auburn Science/Whitby Rehabilitation $ 9,697,799 34637
CAP-061 Asbestos Abatement $ 47,861 34638
CAP-063 Child Care Facility $ 4,428 34639
CAP-076 Supercritical Fluid Technology $ 30,251 34640
CAP-077 Leigh Hall Rehabilitation $ 766,457 34641
CAP-087 Global PVC Research Consortium $ 7,144 34642
CAP-091 Student Affairs Building $ 53,082 34643
CAP-097 Ohio NMR Consortium $ 96,500 34644
CAP-098 Guzzetta Hall Addition $ 77,848 34645
CAP-099 D Wing Expansion $ 243,750 34646
CAP-100 Classroom Office Addition - Design $ 120,120 34647
CAP-101 National Polymer Processing Center $ 1,000,000 34648
CAP-104 Nanoscale Polymers Manufacturing $ 124,366 34649
CAP-111 500 MHz NMR Spectrometer $ 117,444 34650
CAP-113 Student & Administrative Services Building - Phase 2 $ 362,196 34651
CAP-114 Facility Enhancement Building H - Phase 2 $ 628,277 34652
CAP-115 Medina County University Center $ 1,000,000 34653
CAP-116 Fir Hill Plaza Renovations $ 1,249,743 34654
CAP-117 Shrank Hall Renovation $ 1,342,414 34655
Total University of Akron $ 23,217,289 34656


Reappropriations

       Section 252.10.  BGU BOWLING GREEN STATE UNIVERSITY34658

CAP-009 Basic Renovations $ 7,386,239 34659
CAP-060 Basic Renovations - Firelands $ 459,399 34660
CAP-074 Instructional and Data Processing Equipment $ 1,426,543 34661
CAP-078 Asbestos Abatement $ 1,584 34662
CAP-088 ADA Modifications $ 19,544 34663
CAP-091 Child Care Facility $ 49,406 34664
CAP-094 Materials Network $ 90,981 34665
CAP-102 Network Infrastructure - Phase 1 $ 244,131 34666
CAP-108 Tunnel Upgrade - Phase 2 $ 98,820 34667
CAP-110 Hannah Hall Rehabilitation $ 2,005,522 34668
CAP-112 Biology Lab Renovation $ 12,533,708 34669
CAP-113 Campus-Wide Paving/Sidewalk Upgrade $ 352,700 34670
CAP-114 Student Learning $ 13,149 34671
CAP-115 Video Teaching Network $ 5,436 34672
CAP-118 Kinetic Spectrometry Consortium $ 77,671 34673
CAP-119 Admissions Visitor Center $ 3,000,000 34674
CAP-120 Theatre/Performing Arts Complex $ 8,750,000 34675
CAP-121 University Hall Rehabilitation $ 1,174,981 34676
CAP-124 Administration Building Fire Alarm System $ 83,986 34677
CAP-125 Campus-Wide Carpet Upgrade $ 329,700 34678
CAP-126 Reroof East, West, and North Buildings $ 600,000 34679
CAP-127 Instructional Laboratory - Phase 1 $ 123,735 34680
CAP-128 Perrysburg Heights Multipurpose Facility $ 500,000 34681
CAP-129 Wood County Senior Kitchen Project $ 500,000 34682
Total Bowling Green State University $ 39,827,235 34683

       BASIC RENOVATIONS34684

       The amount reappropriated for the foregoing appropriation34685
item CAP-009, Basic Renovations, is the sum of the unencumbered 34686
and unallotted balances as of June 30, 2006, in appropriation 34687
items CAP-009, Basic Renovations; CAP-093, Pedestrian Mall 34688
Project; CAP-104, Jerome Library Renovations; CAP-105, 34689
Administration Building Elevators; and CAP-117, Administration 34690
Building Chiller.34691

Reappropriations

       Section 252.20.  CSU CENTRAL STATE UNIVERSITY34692

CAP-022 Basic Renovations $ 676,223 34693
CAP-068 Instructional and Data Processing Replacement $ 85,065 34694
CAP-084 Academic Facility - Phase 1 $ 3,791,729 34695
Total Central State University $ 4,553,017 34696


Reappropriations

       Section 252.30.  UCN UNIVERSITY OF CINCINNATI34698

CAP-009 Basic Renovations $ 512,716 34699
CAP-018 Basic Renovations - Clermont $ 298,701 34700
CAP-054 Raymond Walters Renovations $ 428,426 34701
CAP-119 Instructional & Data Processing Equipment $ 12,537 34702
CAP-122 Infrastructure Assessment $ 2,518 34703
CAP-128 Science and Allied Health Building - Walters $ 118,748 34704
CAP-131 Convention Center $ 2,500,000 34705
CAP-137 MSB Otolaryngology $ 1,228 34706
CAP-141 ADA Modifications $ 49,860 34707
CAP-142 ADA Modifications - Clermont $ 6,039 34708
CAP-158 Molecular Components/Simulation Network $ 16,817 34709
CAP-171 Asbestos - Rieveschl Hall $ 107,550 34710
CAP-173 Surface Engineering $ 24,503 34711
CAP-174 Classroom/Teaching Lab Renovations $ 89,236 34712
CAP-176 Network Expansion $ 19,000 34713
CAP-180 Rapid Prototype Process $ 41,626 34714
CAP-187 MSB Small Group Learning Spaces $ 1,125 34715
CAP-193 Nano Particles $ 1,103 34716
CAP-194 Transgenic Core Capacity $ 1,633 34717
CAP-195 Thin Film Analysis $ 110,452 34718
CAP-196 Electronic Reconstruction $ 1,784 34719
CAP-197 Med Center Technology $ 1,546 34720
CAP-198 TC/Dyer Rehabilitation - Phase 1A $ 8,532 34721
CAP-203 Zimmer Plaza & Auditorium Rehabilitation $ 5,919 34722
CAP-205 Medical Science Building Rehabilitation $ 3,626,342 34723
CAP-206 One Stop Services Center $ 97,535 34724
CAP-207 Central Campus Infrastructure $ 287,593 34725
CAP-208 Security System Upgrade $ 50,000 34726
CAP-209 Library Renovations $ 800,500 34727
CAP-218 Creation of a P3 Facility $ 500 34728
CAP-223 Teachers College/Dyer Hall Rehabilitation - Phase 2 $ 986,560 34729
CAP-224 Van Wormer Administrative Building Rehabilitation $ 25,425 34730
CAP-226 Holocaust Archives $ 47,580 34731
CAP-237 Biomedical Engineering $ 17,145 34732
CAP-250 Student Services $ 111,750 34733
CAP-262 Central Campus Renovations $ 8,442 34734
CAP-263 Swift Rehabilitation $ 9,667 34735
CAP-264 McMicken Window Replacement $ 66,882 34736
CAP-265 Rieveschl/Crosley Rehab/Expansion $ 720,764 34737
CAP-268 800 MHz Radio System $ 15,000 34738
CAP-270 CAS HVAC Upgrades $ 4,005 34739
CAP-273 Help Phones $ 43,754 34740
CAP-278 Structural Biology $ 59,533 34741
CAP-279 Developmental Neurobiology $ 500,000 34742
CAP-286 CAS Fire Alarm Upgrade $ 35,273 34743
CAP-287 Classroom Security System $ 39,827 34744
CAP-290 Mainframe Computing Alliance $ 16,351 34745
CAP-291 Proteomics in the Post Genome Era $ 30,860 34746
CAP-292 Nanoscale Hybrid Materials $ 79,677 34747
CAP-293 Accelerated Maturation of Materials $ 632 34748
CAP-304 GRi Building F240 Renovation $ 5,393 34749
CAP-305 Peters-Jones Building Restroom Upgrade $ 1,943 34750
CAP-311 Gas Turbine Spray Combustion $ 150,000 34751
CAP-314 Bridging the Skills Gap $ 593,912 34752
CAP-317 Gibson House Fire Alarm $ 16,041 34753
CAP-318 MSb Interim-FM Relocation $ 14,673 34754
CAP-319 Elevator Cylinder Replacements $ 36,725 34755
CAP-320 HPB G58 - Network Office Renovation $ 2,414 34756
CAP-327 Electronic Systems Emulation $ 60,000 34757
CAP-329 Uptown Consortium Renovations/Turner plc $ 250,000 34758
CAP-330 Blegen Windows $ 72,778 34759
CAP-331 West Campus GFCI Lab Upgrades $ 8,125 34760
CAP-332 Blegen ADA Upgrade $ 9,973 34761
CAP-334 Lindner Fire Alarm Upgrade $ 279,138 34762
CAP-335 People Working Cooperatively $ 100,000 34763
CAP-336 Advanced Oxidation Technologies $ 62,262 34764
CAP-337 CAS Electrical Upgrades $ 36,821 34765
CAP-338 Live Tissue Imaging $ 77,319 34766
CAP-340 Lean Product Development $ 1,000,000 34767
CAP-341 Clermont Snyder Masonry Restoration $ 3,950 34768
CAP-345 Proctor Elevator Improvements $ 279,388 34769
Total University of Cincinnati $ 15,104,051 34770

       BASIC RENOVATIONS34771

       The amount reappropriated for the foregoing appropriation 34772
item CAP-009, Basic Renovations, is the sum of the unencumbered 34773
and unallotted balances as of June 30, 2006, in appropriation 34774
items CAP-009, Basic Renovations; CAP-276, Health Professionals 34775
Building G44E Renovation; CAP-289, Medical Science Building Data 34776
Electronic RM Walls; CAP-296, Rieveschl HVAC & Safety Upgrades; 34777
CAP-322, Condensate Pump/Reheat; and CAP-323, Old Chemistry Window 34778
Replacement.34779

       ADA MODIFICATIONS34780

       The amount reappropriated for the foregoing appropriation 34781
item CAP-141, ADA Modifications, is the sum of the unencumbered 34782
and unallotted balances as of June 30, 2006, in appropriation 34783
items CAP-141, ADA Modifications and CAP-307, Lindner ADA 34784
Upgrades.34785

       CLASSROOM/TEACHING LAB RENOVATIONS34786

       The amount reappropriated for the foregoing appropriation 34787
item CAP-174, Classroom/Teaching Lab Renovations, is the sum of 34788
the unencumbered and unallotted balances as of June 30, 2006, in 34789
appropriation items CAP-174, Classroom/Teaching Lab Renovations; 34790
CAP-201, WC Faculty Media Center; and CAP-228, Medical Science 34791
Building Level G, 1 & 2 Lab Upgrades.34792

       CRITICAL BUILDING COMPONENT RENOVATIONS34793

       The amount reappropriated for the foregoing appropriation 34794
item CAP-177, Critical Building Component Renovations, is the sum 34795
of the unencumbered and unallotted balances as of June 30, 2006, 34796
in appropriation items CAP-177, Critical Building Component 34797
Renovations; CAP-188, HPB/Wherry Service Entrances; and CAP-202, 34798
Baldwin Hall Rehabilitation - Phase 1.34799

       ONE STOP SERVICES CENTER34800

       The amount reappropriated for the foregoing appropriation 34801
item CAP-206, One Stop Services Center, is the sum of the 34802
unencumbered and unallotted balances as of June 30, 2006, in 34803
appropriation items CAP-206, One Stop Services Center, plus 34804
$102,568.34805

Reappropriations

       Section 252.40.  CLS CLEVELAND STATE UNIVERSITY34806

CAP-023 Basic Renovations $ 5,058,958 34807
CAP-067 17th - 18th Street Block $ 222,280 34808
CAP-084 Neighborhood Centers Renovations $ 500,000 34809
CAP-088 Asbestos Abatement $ 870,077 34810
CAP-092 Handicapped Requirements $ 572 34811
CAP-112 Land Acquisitions $ 9,264 34812
CAP-114 Geographic Information Systems $ 41,067 34813
CAP-125 College of Education Building $ 17,235,047 34814
CAP-126 Electrical System Upgrades - Phase 2 $ 773,658 34815
CAP-127 Fire Alarm System Upgrade $ 400,000 34816
CAP-128 Property Acquisition $ 1,120,237 34817
CAP-138 Student Services $ 59,333 34818
CAP-139 Landscape, Sidewalk Replacement $ 5,845 34819
CAP-142 Rhodes Tower Library Roof Replacement $ 178,169 34820
CAP-144 Rhodes Tower Plaza Renovation - Phase 2 $ 690 34821
CAP-148 Cleveland Institute of Art $ 1,000,000 34822
CAP-150 Campus Fire Alarm Upgrade $ 762,085 34823
CAP-151 Plant Growth Facility $ 60,000 34824
CAP-152 Rhodes Tower Data Center Relocation $ 920,131 34825
CAP-153 University Annex-Vacate and Demolition $ 49,390 34826
CAP-154 Main Classroom Stair Tower & Entry $ 1,500,000 34827
CAP-157 Child Care Matching Grant $ 221,987 34828
CAP-158 Utility Upgrade Southwest Campus $ 473,931 34829
Total Cleveland State University $ 31,462,721 34830

       NEIGHBORHOOD CENTERS RENOVATIONS34831

        The amount reappropriated for the foregoing appropriation 34832
item CAP-084, Neighborhood Centers Renovations, is the total of 34833
the unencumbered and unalloted balances, of as June 30, 2006, in 34834
appropriations items CAP-856, Friendly Inn Settlement House 34835
Historic Site, and CAP-857, Merrick House Historic Site, in the 34836
Cultural and Sports Facilities Building Fund (Fund 030).34837

        Of the foregoing appropriation item CAP-084, Neighborhood 34838
Centers Renovations, $250,000 shall be used for renovations to the 34839
Friendly Inn Settlement House and $250,000 shall be used for 34840
renovations to the Merrick House.34841

        CLEVELAND INSTITUTE OF ART34842

        The amount reappropriated for the foregoing appropriation 34843
item CAP-148, Cleveland Institute of Art, is the unencumbered and 34844
unalloted balance, as of June 30, 2006, in appropriation item 34845
CAP-069, Cleveland Institute of Art, in the Cultural and Sports 34846
Facilities Building Fund (Fund 030).34847

Reappropriations

       Section 252.50.  KSU KENT STATE UNIVERSITY34848

CAP-022 Basic Renovations $ 4,092,258 34849
CAP-098 Trumbull Branch Addition $ 13,972 34850
CAP-105 Basic Renovations - East Liverpool $ 234,847 34851
CAP-106 Basic Renovations - Geauga $ 45,607 34852
CAP-107 Basic Renovations - Salem $ 126,662 34853
CAP-108 Basic Renovations - Stark $ 325,358 34854
CAP-110 Basic Renovations - Ashtabula $ 426,827 34855
CAP-111 Basic Renovations - Trumbull $ 613,808 34856
CAP-112 Basic Renovations - Tuscarawas $ 171,699 34857
CAP-122 Faculty Office Addition - Salem $ 12,072 34858
CAP-126 HVAC Renovations - Ashtabula $ 5,545 34859
CAP-128 Roof Renovations - Ashtabula $ 1,435 34860
CAP-137 LCI/Materials Science Building $ 6,025 34861
CAP-140 Road Improvements - Trumbull $ 12,282 34862
CAP-143 Liquid Crystals $ 114,319 34863
CAP-144 Instruction and Data Processing Equipment $ 1,994,905 34864
CAP-154 Separation Science $ 1,497 34865
CAP-156 Boiler Plant Controls and Building Alterations $ 6,738 34866
CAP-159 Electrical Substation/Fiber Optic Network $ 6,526 34867
CAP-162 Science and Technology Building - Trumbull $ 125,374 34868
CAP-164 ADA Modifications - Ashtabula $ 6,772 34869
CAP-167 ADA Modifications - Salem $ 5,312 34870
CAP-173 Child Care Facility $ 18,650 34871
CAP-176 Midway Drive Utilities Tunnel - II $ 1,522 34872
CAP-184 Distributed Computation/Visualization $ 33,833 34873
CAP-188 Child Care Funds - East Liverpool $ 90,000 34874
CAP-189 Child Care Funds - Tuscarawas $ 19,847 34875
CAP-190 Child Care Funds - Ashtabula $ 12,500 34876
CAP-194 Child Care - Salem $ 100,000 34877
CAP-195 Child Care - Geauga $ 20,666 34878
CAP-196 Technology Improvements - Ashtabula $ 216,911 34879
CAP-198 Technology Improvements - Salem $ 5,648 34880
CAP-199 Technology Improvements - Trumbull $ 69,205 34881
CAP-200 Technology Improvements - Tuscarawas $ 18,638 34882
CAP-206 Child Care Facility $ 2,637 34883
CAP-207 Kent Hall Planning and Addition $ 156,000 34884
CAP-210 Rooftop Air Handler $ 600 34885
CAP-212 Technology Building and Parking $ 2,406,053 34886
CAP-220 Campus Steam System Evaluation & Upgrade $ 58,034 34887
CAP-226 GIS Technology $ 1,637 34888
CAP-227 3D Microscopy Imaging $ 81,194 34889
CAP-228 Exterior Site Improvements $ 2,159 34890
CAP-232 Ohio NMR Consortium $ 80,800 34891
CAP-233 Environmental Technology Consortium $ 56,850 34892
CAP-234 Terrace Drive Heating Plant Rehabilitation I $ 12,161 34893
CAP-235 Rehabilitation of Franklin Hall - Planning $ 11,887,383 34894
CAP-237 Classroom Building Interior Renovation - Tuscarawas $ 21,923 34895
CAP-239 Classroom Building Roof, Coping, Fascia Restoration $ 581,919 34896
CAP-241 Main Hall Selective Interior Renovations - Phase 1 $ 1,338 34897
CAP-243 Classroom Building Interior Renovations - East Liverpool $ 113,456 34898
CAP-246 Tuscarawas Wing C Penthouse Roof Replacement $ 83,560 34899
CAP-248 Mary Patterson Building Boiler Replacement $ 3,473 34900
CAP-252 Ohio Organic Semiconductor $ 73,412 34901
CAP-254 Theoretical Liquid Crystal Physics $ 500,000 34902
CAP-255 Music & Speech - HVAC/Chiller Replacement $ 27,264 34903
CAP-256 Stockdale Electrical System Upgrade $ 814 34904
CAP-258 Business Administration Air Handling Unit and Roof Replacement $ 8,687 34905
CAP-260 Land Acquisitions & Improvements - East Liverpool $ 638,419 34906
CAP-261 Addition/Renovation Classrooms - Geauga $ 246,878 34907
CAP-262 Gym Renovation Planning - Salem $ 490,213 34908
CAP-265 Science Lab Addition - Trumbull $ 991,786 34909
CAP-266 Fine & Performing Arts Center - Tuscarawas $ 844,655 34910
CAP-267 Columbiana County Port Authority $ 13,125 34911
CAP-268 Canton Convention Center $ 735,000 34912
CAP-269 Blossom Music Center $ 2,512,500 34913
CAP-270 Geauga Science Laboratories $ 36,880 34914
Total Kent State University $ 31,628,070 34915

       REHABILITATION OF FRANKLIN HALL34916

       The amount reappropriated for the foregoing appropriation 34917
item CAP-235, Rehabilitation of Franklin Hall - Planning, is the 34918
unencumbered and unallotted balance as of June 30, 2006, 34919
appropriation item CAP-235, Rehabilitation of Franklin Hall - 34920
Planning, plus $38,917.34921

Reappropriations

       Section 252.60.  MUN MIAMI UNIVERSITY34922

CAP-018 Basic Renovations $ 4,616,362 34923
CAP-066 Basic Renovations - Hamilton $ 514,779 34924
CAP-069 Basic Renovations - Middletown $ 683,071 34925
CAP-081 Cooperative Regional Library Depository SW $ 2,546 34926
CAP-083 Campus Avenue Building Renovation $ 26,794 34927
CAP-085 Alumni Hall Rehabilitation - Phase I $ 972 34928
CAP-088 Hoyt Hall Rehabilitation $ 7,339 34929
CAP-089 High Voltage Electric $ 351,155 34930
CAP-096 McGuffey Hall Rehabilitation $ 52,271 34931
CAP-098 Computer Network Installation $ 17,589 34932
CAP-099 King Library Rehabilitation $ 1,865 34933
CAP-103 ADA Modifications - Middletown $ 2,798 34934
CAP-105 Plant Response/Environmental Stress $ 72,641 34935
CAP-109 Molecular Microbial Biology $ 67,500 34936
CAP-110 Micromachining Technology $ 507,540 34937
CAP-112 Chilled Water Loop Phase I - Hamilton $ 5,954 34938
CAP-113 Special Academic/Administrative Projects - Hamilton $ 663,199 34939
CAP-115 Special Academic/Administrative Projects - Middletown $ 735,287 34940
CAP-121 Southwestern Book Depository $ 150,820 34941
CAP-123 Phillips Hall Rehabilitation $ 127,297 34942
CAP-127 Campus Steam Distribution - Phase I $ 1,820,046 34943
CAP-130 MacMillan Rehabilitation/Multicultural Center $ 1,500 34944
CAP-131 Miami University Learning Center $ 1,001,515 34945
CAP-132 Mass Spectrum Consortium $ 14,590 34946
CAP-143 Warfield Hall Rehabilitation $ 61,104 34947
CAP-145 Campus Chilled Water Efficiency $ 816,587 34948
CAP-146 Information Technology System Upgrade $ 1,363,490 34949
CAP-149 Parrish Auditorium Rehabilitation $ 625,000 34950
CAP-155 Protein Solution Structural Analysis $ 500,000 34951
CAP-156 Teraherta Spectroscopysystem $ 100,000 34952
CAP-157 Presser Hall Rehabilitation $ 3,015,740 34953
CAP-159 DNA Sequencing $ 93,552 34954
Total Miami University $ 18,020,903 34955

       BASIC RENOVATIONS34956

       The amount reappropriated for the foregoing appropriation 34957
item CAP-018, Basic Renovations, is the sum of the unencumbered 34958
and unallotted balances as of June 30, 2006, in appropriation 34959
items CAP-018, Basic Renovations; CAP-111, Roudebush Hall 34960
Rehabilitation; and CAP-117, North Campus Refrigeration/Chilled 34961
Water.34962

Reappropriations

       Section 252.70. OSU OHIO STATE UNIVERSITY34963

CAP-074 Basic Renovations $ 19,255,664 34964
CAP-149 Basic Renovations - Regional Campuses $ 2,083,163 34965
CAP-198 Brown Hall Annex Replacement $ 6,213 34966
CAP-254 Basic Renovations - ATI $ 127,444 34967
CAP-255 Supplemental Renovations - OARDC $ 2,826,343 34968
CAP-256 Supplemental Renovations - Regional $ 191,955 34969
CAP-258 Dreese Lab Addition $ 12,340 34970
CAP-261 Bioscience/Parks Hall Addition $ 12,584 34971
CAP-269 Greenhouse Modernization $ 40,982 34972
CAP-271 Horticulture/Entomology Greenhouse - OARDC $ 15,344 34973
CAP-292 Life Sciences Research Building $ 202,898 34974
CAP-302 Food Science & Technology Building $ 89,990 34975
CAP-306 Heart & Lung Institute $ 32,437 34976
CAP-311 Superconducting Radiation $ 65,094 34977
CAP-313 Brain Tumor Research Center $ 6,001 34978
CAP-314 Engineering Center Net Shape Manufacturing $ 20,730 34979
CAP-315 Membrane Protein Typology $ 8,835 34980
CAP-316 Instructional and Data Processing Equipment $ 198,844 34981
CAP-321 Fine Particle Technologies $ 157,936 34982
CAP-323 Advanced Plasma Engineering $ 22,379 34983
CAP-324 Plasma Ramparts $ 1,150 34984
CAP-326 IN-SITU AL-BE Composites $ 1,733 34985
CAP-335 Jay Cooke Residence - Roof and Windows $ 86,668 34986
CAP-347 Asbestos Abatement $ 5,325 34987
CAP-349 Materials Network $ 91,983 34988
CAP-350 Bio-Technology Consortium $ 42,378 34989
CAP-352 Analytical Electron Microscope $ 375,000 34990
CAP-353 High Temp Alloys & Alluminoids $ 220,000 34991
CAP-357 Supplemental Renovations - ATI $ 33,969 34992
CAP-361 Maintenance, Receiving, and Storage Facility - Marion $ 58,646 34993
CAP-362 McPherson Lab Rehabilitation $ 10,278 34994
CAP-368 Heart and Lung Institute $ 101,808 34995
CAP-374 ADA Modifications $ 178,870 34996
CAP-375 ADA Modifications - ATI $ 41,936 34997
CAP-376 ADA Modifications - Lima $ 95,538 34998
CAP-377 ADA Modifications - Mansfield $ 15,253 34999
CAP-387 Titanium Alloys $ 54,912 35000
CAP-394 ATI/OARDC Roof Replacements $ 13,913 35001
CAP-398 Advanced Manufacturing $ 38,579 35002
CAP-399 Manufacturing Processes/Materials $ 62,574 35003
CAP-401 Terhertz Studies $ 35,294 35004
CAP-406 Marion Park/Road/Sidewalk/Lights $ 2,750 35005
CAP-413 Pomerene Lighting/Wiring $ 249,584 35006
CAP-419 NMR Consortium $ 75,116 35007
CAP-420 Versatile Film Facility $ 62,872 35008
CAP-421 OCARNET $ 5,916 35009
CAP-422 Bioprocessing Research $ 1,905 35010
CAP-423 Localized Corrosion Research $ 6,128 35011
CAP-424 ATM Testbed $ 3,633 35012
CAP-425 Physical Sciences Building $ 27,748 35013
CAP-427 Morrill Hall Remodeling - Vacated Library Space - Marion $ 1,347,191 35014
CAP-431 Sisson Hall Replacement $ 5,571 35015
CAP-436 Machinery Acoustics $ 3,804 35016
CAP-439 Sensors and Measurements $ 15,115 35017
CAP-440 Polymer Magnets $ 1,099 35018
CAP-458 A1 Alloy Corrosion $ 14,292 35019
CAP-484 Page Hall Planning $ 7,210 35020
CAP-485 Botany & Zoology Building Planning $ 207,932 35021
CAP-486 Larkins Hall Addition/Renovation Planning $ 26,206 35022
CAP-487 Robinson Laboratory Planning $ 149,100 35023
CAP-488 Don Scott Field Replacement Barns $ 1,495,619 35024
CAP-489 Galvin Hall 3rd Floor Renovation - Lima $ 22,135 35025
CAP-491 Horticultural Operations Center - ATI $ 1,474,400 35026
CAP-492 OARDC Feed Mill $ 5,598,644 35027
CAP-499 Biological Sciences Cooling Tower $ 6,930 35028
CAP-509 Mount Hall HVAC Modifications $ 40,982 35029
CAP-519 Ohio Biomedical Consortium on Medical Therapeutic Micro Devices $ 49,275 35030
CAP-520 Plant and Microbe Functional Genomics Facilities $ 16,259 35031
CAP-523 Consortium for Novem Microfabrications Methods of Medical Devices in Non-Silicon Materials $ 193,886 35032
CAP-524 Bone & Mineral Metabolism Research Lab $ 5,845 35033
CAP-531 Animal & Plant Biology Level 3 $ 8,133,780 35034
CAP-534 Main Library Rehabilitation $ 9,320,846 35035
CAP-535 Psychology Building $ 2,128,529 35036
CAP-536 Thorne Hall and Gowley Hall Renovations - Phase 3 $ 199,799 35037
CAP-539 Nanosecond Infrared Measurement $ 2,588 35038
CAP-550 Millimeter/Submillimeter Instrument $ 5,919 35039
CAP-552 X-Ray Powder Diffractometer $ 558 35040
CAP-554 Deconvolution Microscope $ 1,101 35041
CAP-556 Heart/Lung Institute Animal Facility $ 13,140 35042
CAP-564 Denney Hall Renovation - Phase I $ 18,495 35043
CAP-565 Ion Mass Spectrometry $ 6,594 35044
CAP-568 Role of Molecular Interfaces $ 17,554 35045
CAP-572 New Millimeter Spectrometer $ 714 35046
CAP-574 Noncredit Job Training - Marion $ 2,933 35047
CAP-576 1224 Kinnear Road - Bale $ 11,722 35048
CAP-577 Non-Silicon Micromachining $ 73,991 35049
CAP-579 Veterinary Hospital Auditorium Renovation $ 7,736 35050
CAP-586 Electroscience Lab Renovation $ 5,853 35051
CAP-587 OARDC Boiler Replacement $ 622,757 35052
CAP-590 Supercomputer Center Expansion $ 6,804,275 35053
CAP-596 Information Literacy $ 135,574 35054
CAP-597 Online Business Major $ 5,768 35055
CAP-599 Renovation of Graves Hall $ 68,196 35056
CAP-602 OARDC Wooster Phone System Replacement $ 467,398 35057
CAP-605 Utility - North Tunnel Steamline Upgrade $ 111,981 35058
CAP-608 Dual Beam Characterization $ 150,000 35059
CAP-616 Environmental Technology Consortium $ 11,297 35060
CAP-617 Campbell, University, and Evans Hall $ 87,439 35061
CAP-620 School of Music - Planning $ 1,500 35062
CAP-622 Western Branch Headquarters & Machinery Building $ 779,525 35063
CAP-624 Muck Crops Branch/Shop Building Replacement $ 756,336 35064
CAP-625 Hazardous Waste Handling/Storage Building $ 1,103,062 35065
CAP-626 Agriculture/Engineering Building Renovation & Addition $ 200,000 35066
CAP-628 Wood County Center for Agriculture $ 1,000,000 35067
CAP-629 Community Heritage Art Gallery - Lima $ 100,000 35068
CAP-631 Health Psychology $ 250,000 35069
CAP-632 Nanotechnology Molecular Assembly $ 500,000 35070
CAP-633 Networking and Communication $ 500,000 35071
CAP-634 Planetary Gear $ 125,000 35072
CAP-635 X-Ray Fluorenscence Spectrometer $ 2,283 35073
CAP-636 Precision Navigation $ 85,000 35074
CAP-637 Welding & Metal Working $ 200,000 35075
CAP-638 Spin Driven Electronics $ 6,436 35076
CAP-639 Inductively Coupled Plasma Etching $ 126,729 35077
CAP-641 Accelerated Metals $ 1,020,331 35078
CAP-642 Mathematical Biosciences Institute $ 54,863 35079
CAP-646 Mershon Auditorium HVAC System Improvements $ 2,098 35080
CAP-647 Molecular Microdevices $ 14,033 35081
CAP-648 Research Center HVAC System Improvements $ 17,088 35082
CAP-649 Infrared Absorption Measurements $ 2,899 35083
CAP-650 Dark Fiber $ 3,983,440 35084
CAP-651 Shared Data Backup System $ 20,922 35085
CAP-653 Third Frontier Network Testbed $ 280,564 35086
CAP-654 Distributed Learning Workshop $ 270,000 35087
CAP-656 Accelerated Maturation of Materials $ 209,702 35088
CAP-657 Nanoscale Polymers Manufacturing $ 629,699 35089
CAP-658 Hydrogen Production and Storage $ 32,396 35090
CAP-659 Ohio Organic Semiconductor $ 367,587 35091
CAP-663 Comprehensive Cancer - Chiller Replacement $ 42,687 35092
CAP-664 Kottman Hall - 103 Central Classroom $ 19,285 35093
CAP-668 West Campus Chilled Water & Scott Hall $ 16,139 35094
CAP-669 McCracken Power Plant Spill Control $ 268,508 35095
CAP-670 Glacial Assessment $ 22,764 35096
CAP-672 Chemical Vapor Deposition $ 13,500 35097
CAP-674 Parks Hall Chiller Replacement $ 135,360 35098
CAP-675 Hybrid Electric Vehicle Modeling $ 504,536 35099
CAP-676 Computational Nanotechnology $ 500,000 35100
CAP-677 Townshend Hall - Roof Replacement $ 328,772 35101
CAP-678 Center For Materials Design $ 1,037 35102
CAP-681 Vet Hospital Roof Replacement Phase II $ 85,645 35103
CAP-682 Hopkins Hall Phase II Priorities I, II $ 108,052 35104
CAP-683 Bioscience 6th Floor Renovation - Priority $ 983,186 35105
CAP-684 Ohio Commons For Digital Education $ 118,924 35106
CAP-685 Postle Hall Fire Alarm Replacement $ 116,441 35107
CAP-686 NonCredit Job Education & Training $ 21,104 35108
CAP-687 Campus South Dorms Renovation/Improvements $ 950,000 35109
CAP-688 Bricker Hall Roof Replacement $ 23,123 35110
CAP-694 Neuroscience Center Core $ 193,991 35111
CAP-696 Campus Grounds-Exterior Lighting - Phase VIII $ 33,814 35112
CAP-697 930 Kinnear Road Renovations $ 773,303 35113
CAP-698 Waterman Lab & Don Scott Field $ 652,752 35114
CAP-699 Lincoln Tower Renovations - Phase 1 $ 477,626 35115
CAP-700 Coe Corrosion Coop $ 58,750 35116
CAP-701 OSU Cancer Program Expansion $ 2,000,000 35117
CAP-702 Smith Laboratory Rehabilitation $ 2,800,000 35118
CAP-704 Warner Library and Student Center $ 1,789,324 35119
CAP-705 Hopewell Hall Science Suite $ 508,408 35120
CAP-706 Atomic Force Microscopy $ 180,000 35121
CAP-707 Interactive Applications $ 463,018 35122
CAP-712 OSU Mansfield - Third Street Project $ 234,000 35123
CAP-714 Health Psychology $ 150,000 35124
CAP-716 Ohio Bioproducts Innovation Center $ 9,689,847 35125
CAP-717 Center for Materials Design $ 602,615 35126
CAP-718 Specialized Planetary Gears $ 150,000 35127
CAP-719 OSU Agricultural Building $ 1,500,000 35128
CAP-720 Automated Afm System $ 180,000 35129
CAP-721 Integrated Wireless Communication $ 141,000 35130
Total Ohio State University $ 105,955,671 35131

       BASIC RENOVATIONS35132

       The amount reappropriated for the foregoing appropriation 35133
item CAP-074, Basic Renovations, is the sum of the unencumbered 35134
and unallotted balance as of June 30, 2006, in appropriation item 35135
CAP-074, Basic Renovations, plus $6,927.35136

       OARDC THORNE & GOURLEY HALL35137

       The amount reappropriated for the foregoing appropriation 35138
item CAP-274, OARDC Thorne & Gourley Hall shall be $1,007.35139

       WOOD COUNTY CENTER FOR AGRICULTURE35140

        Of the foregoing appropriation item CAP-628, Wood County 35141
Center for Agriculture, up to $300,000 shall be used for building 35142
renovations to the OSU Extension Office/Ag Business Enhancement 35143
Center.35144

Reappropriations

       Section 252.80. OHU OHIO UNIVERSITY35145

CAP-020 Basic Renovations $ 3,869,311 35146
CAP-021 Conservancy District Assessment $ 8,807 35147
CAP-086 Memorial Auditorium Rehabilitation $ 10,033 35148
CAP-095 Basic Renovations - Eastern $ 492,525 35149
CAP-099 Basic Renovations - Zanesville $ 164,438 35150
CAP-113 Basic Renovations - Chillicothe $ 393,668 35151
CAP-114 Basic Renovations - Ironton $ 209,359 35152
CAP-115 Bennett Hall HVAC/Lab - Chillicothe $ 214,952 35153
CAP-117 Porter Hall Rehabilitation $ 26,531 35154
CAP-119 Biomedical Research Center $ 10,120 35155
CAP-120 Ridges Auditorium Rehabilitation $ 1,177 35156
CAP-136 Gymnasium Development - Eastern $ 89,067 35157
CAP-141 College of Health and Human Services $ 8,693 35158
CAP-142 Health Professions Labs - Phase I $ 66,354 35159
CAP-145 Asbestos Abatement $ 5,094 35160
CAP-148 RTVC Building Asbestos Abatement $ 1,037 35161
CAP-152 Gordy Hall Addition and Rehabilitation $ 940 35162
CAP-155 Brasee Hall Rehabilitation - Lancaster $ 73,635 35163
CAP-157 ADA Modifications $ 13,425 35164
CAP-160 ADA Modifications - Ironton $ 9,113 35165
CAP-161 ADA Modifications - Lancaster $ 20,345 35166
CAP-164 Southeast Library Warehouse $ 85,367 35167
CAP-172 Elson Hall Rehabilitation - Zanesville $ 359,572 35168
CAP-183 Central Classroom Building $ 36,595 35169
CAP-186 Ellis Hall Partial Renovation $ 7,080 35170
CAP-189 Conference Center Planning - Lancaster $ 500,358 35171
CAP-190 Center for Public Policy $ 29,589 35172
CAP-191 District Water Cooling $ 17,030 35173
CAP-192 Plant and Microbe Functional Genomics Facilities $ 38,358 35174
CAP-200 Building Acquisition/Renovation - Eastern $ 373,182 35175
CAP-202 Putnam Hall Rehabilitation $ 3,507 35176
CAP-206 Human Resources Training Center $ 1,116 35177
CAP-208 Student Services $ 15,278 35178
CAP-209 Creativity Through Technology $ 147,891 35179
CAP-212 Exterior Site Improvement $ 23,436 35180
CAP-213 Daycare Center $ 447,950 35181
CAP-214 Science/Fine Arts Renovation - Phase 2 $ 874,713 35182
CAP-215 Land-Use Plan/Future Development $ 5,100 35183
CAP-219 Mainframe Computing Alliance $ 10,000 35184
CAP-221 Tunnel 5 Rehabilitation $ 68,344 35185
CAP-222 Clippinger Lab Planning $ 112,709 35186
CAP-223 Alden Library Planning $ 150,000 35187
CAP-224 University Center Replacement $ 113,900 35188
CAP-225 Lausche Heating Plant $ 1,580,338 35189
CAP-226 New Grounds Maintenance Building $ 259,064 35190
CAP-227 Chillicothe Parking & Roadway $ 480,000 35191
CAP-228 Shoemaker Center Air Conditioning $ 271,000 35192
CAP-230 Kettering Medical Center - Nixon $ 450,000 35193
CAP-232 Child Care Matching Grant $ 221,987 35194
Total Ohio University $ 12,372,088 35195

       BASIC RENOVATIONS35196

       The amount reappropriated for the foregoing appropriation 35197
item CAP-020, Basic Renovations, is the sum of the unencumbered 35198
and unallotted balance as of June 30, 2006, in appropriation item 35199
CAP-020, Basic Renovations, plus $25,204.35200

       HEALTH PROFESSIONAL LABS - PHASE 135201

       The amount reappropriated for the foregoing appropriation 35202
item CAP-142, Health Professions Labs - Phase 1, is the sum of the 35203
unencumbered and unallotted balance as of June 30, 2006, in 35204
appropriation item CAP-142, Health Professions LABS - Phase 1, 35205
plus $33,046.35206

       GORDY HALL ADDITION & REHABILITATION35207

       The amount reappropriated for the foregoing appropriation 35208
item CAP-152, Gordy Hall Addition & Rehabilitation, is the sum of 35209
the unencumbered and unallotted balance as of June 30, 2006, in 35210
appropriation item CAP-152, Gordy Hall Addition & Rehabilitation, 35211
plus $12,650.35212

       CENTER FOR PUBLIC POLICY35213

       The amount reappropriated for the foregoing appropriation 35214
item CAP-190, Center for Public Policy, is the sum of the 35215
unencumbered and unallotted balance as of June 30, 2006, in 35216
appropriation item CAP-190, Center for Public Policy, plus $3,255.35217

       PUTNAM HALL REHABILITATION35218

       The amount reappropriated for the foregoing appropriation 35219
item CAP-202, Putnam Hall Rehabilitation, is the sum of the 35220
unencumbered and unallotted balance as of June 30, 2006, in 35221
appropriation item CAP-202, Putnam Hall Rehabilitation, plus 35222
$5,482.35223

Reappropriations

       Section 252.90. SSC SHAWNEE STATE UNIVERSITY35224

CAP-004 Basic Renovations $ 612,759 35225
CAP-008 Massie Hall Renovation $ 33,186 35226
CAP-010 Land Acquisition $ 56,267 35227
CAP-016 Library Building $ 10,777 35228
CAP-017 Math/Science Building $ 10,065 35229
CAP-029 Fine Arts Class and Lab Building $ 108,704 35230
CAP-030 Utilities and Landscaping $ 4,679 35231
CAP-037 ADA Modifications $ 53,188 35232
CAP-039 Central Heating Plant Replacement $ 7,665 35233
CAP-040 Chiller Replacement $ 12,054 35234
CAP-041 Kricker Hall Renovation $ 1,932 35235
CAP-042 Sidewalk/Plaza Replacement $ 250,276 35236
CAP-043 Communication/Data Upgrade $ 23,079 35237
CAP-044 Land Acquisition $ 571,511 35238
CAP-045 Rehabilitation of Health Sciences Building - Phase I $ 122,189 35239
CAP-046 Digital Infrastructure $ 55,803 35240
CAP-047 Natatorium Rehabilitation $ 21,987 35241
CAP-048 Facilities Building Renovation $ 223,120 35242
CAP-051 Rhodes Center Rehabilitation $ 1,315,586 35243
Total Shawnee State University $ 3,494,827 35244

       LAND ACQUISITION35245

       The amount reappropriated for the foregoing appropriation 35246
item CAP-010, Land Acquisition, is the sum of the unencumbered and 35247
unallotted balance as of June 30, 2006, in appropriation item 35248
CAP-010, Land Acquisition, plus $1,150.35249

       PLAZA/ROAD/LANDSCAPING35250

       The amount reappropriated for the foregoing appropriation 35251
item CAP-035, Plaza/Road/Landscaping, shall be $24,522.35252

Reappropriations

       Section 253.10. UTO UNIVERSITY OF TOLEDO35253

CAP-010 Basic Renovations $ 6,069,480 35254
CAP-073 ADA Modifications $ 2,434 35255
CAP-077 Tribology $ 192,296 35256
CAP-083 Bowman-Oddy Rehabilitation - Phase 2 $ 32,196 35257
CAP-091 Greenhouse Improvements $ 11,675 35258
CAP-094 Plant Operations Renovation $ 450,000 35259
CAP-096 Health & Human Services Rehabilitation - Phase I $ 327,288 35260
CAP-105 Gillham Hall Rehabilitation $ 2,999,373 35261
CAP-109 Student Services $ 70,929 35262
CAP-110 Distributed Learning Courses $ 858 35263
CAP-112 Campus Signage Improvements $ 185,572 35264
CAP-115 Palmer Hall - 3rd Floor Classroom Renovations $ 4,879 35265
CAP-116 Bowman-Oddy-North Wing Renovations $ 695,909 35266
CAP-121 Emergency Phone System Upgrades $ 29,895 35267
CAP-122 Bowman-Oddy Instructional Labs $ 1,080,000 35268
CAP-125 University Computer Center Roof Replacement $ 19,000 35269
CAP-126 Health & Human Services South Roof Replacement $ 11,481 35270
CAP-127 Westwood Building Rehabilitation $ 4,107,000 35271
CAP-128 Rocket Hall Renovation $ 813,000 35272
CAP-129 Science - Lab Building $ 3,006,304 35273
CAP-130 Rehabilitate/Expand Classroom Building $ 2,200,000 35274
Total University of Toledo $ 22,309,569 35275

       HEALTH AND HUMAN SERVICES REHABILITATION - PHASE I35276

       The amount reappropriated for the foregoing appropriation 35277
item CAP-096, Health & Human Services Rehabilitation - Phase I, is 35278
the sum of the unencumbered and unallotted balance as of June 30, 35279
2006, in appropriation item CAP-096, Health & Human Services 35280
Rehabilitation - Phase I, plus $19,808.11.35281

Reappropriations

       Section 253.20. WSU WRIGHT STATE UNIVERSITY35282

CAP-015 Basic Renovations $ 2,646,778 35283
CAP-064 Basic Renovations - Lake $ 98,582 35284
CAP-080 Library Access Consolidation System $ 4,400,080 35285
CAP-093 Information Technology Center $ 23,860 35286
CAP-102 Specialized Communication $ 7,791 35287
CAP-114 Environmental Technology Consortium $ 6,298 35288
CAP-116 Rike Hall Renovation - Planning $ 2,200,000 35289
CAP-117 Electrical Infrastructure - Phase 1 $ 305,296 35290
CAP-119 Science Lab Renovations - Planning $ 5,898,819 35291
CAP-120 Lake Campus University Center $ 2,007,909 35292
CAP-122 Accelerated Maturation of Materials $ 26,621 35293
CAP-124 Video Analysis Content Extraction $ 81,834 35294
CAP-127 Rehabilitate Festival Playhouse $ 440,000 35295
CAP-128 Glenn Helen Preserve Eco Art Classroom $ 25,000 35296
CAP-130 Creative Arts HVAC Upgrade $ 5,300 35297
CAP-131 Advanced Data Manager $ 250,000 35298
CAP-132 Montgomery County Port Authority $ 1,000,000 35299
Total Wright State University $ 19,424,168 35300

       BASIC RENOVATIONS35301

       The amount reappropriated for the foregoing appropriation35302
item CAP-015, Basic Renovations, is the sum of the unencumbered35303
and unallotted balance as of June 30, 2006, in appropriation items35304
CAP-015, Basic Renovations; and CAP-071, New Academic Building.35305

       LIBRARY ACCESS CONSOLIDATION SYSTEM35306

       The amount reappropriated for the foregoing appropriation35307
item CAP-080, Library Access Consolidation System, is the sum of 35308
the unencumbered and unallotted balance as of June 30, 2006, in35309
appropriation item CAP-080, Library Access Consolidation System, 35310
plus $81,413.35311

Reappropriations

       Section 253.30. YSU YOUNGSTOWN STATE UNIVERSITY35312

CAP-014 Basic Renovations $ 2,921,385 35313
CAP-066 Asbestos Abatement $ 48,154 35314
CAP-099 Todd Hall Renovations $ 146,979 35315
CAP-108 Electronic Campus Infrastructure/Technology $ 2,722 35316
CAP-112 Beeghly Center Rehabilitation $ 13,429 35317
CAP-113 Campus Development $ 1,430,337 35318
CAP-114 Chiller and Steamline Replacement - Phase 3 $ 92,003 35319
CAP-117 Ward Beecher/HVAC Upgrade $ 133,987 35320
CAP-124 Classroom Updates $ 155,948 35321
CAP-125 Campus - Wide Building System Upgrades $ 858,349 35322
CAP-126 Technology Upgrades $ 962,153 35323
CAP-130 Residential Technology Integration $ 34,072 35324
CAP-131 Masonry Restoration $ 111,580 35325
CAP-132 Youngstown Convocation Center $ 2,000,000 35326
Total Youngstown State University $ 8,911,098 35327

       BASIC RENOVATIONS35328

       The amount reappropriated for the foregoing appropriation 35329
item CAP-014, Basic Renovations, is the sum of the unencumbered 35330
and unallotted balance as of June 30, 2006, in appropriation item 35331
CAP-014, Basic Renovations, plus $33,680.35332

Reappropriations

       Section 253.40. MCO MEDICAL UNIVERSITY OF OHIO35333

CAP-049 Center for Classrooms of the Future $ 5,169 35334
CAP-053 ADA Modifications $ 1,531 35335
CAP-062 Waterproofing $ 3,381 35336
CAP-066 Core Research Facility $ 3,739,440 35337
CAP-076 Supplemental Renovations $ 990,789 35338
CAP-078 Clinical Academic Renovation $ 536,150 35339
CAP-080 2005 Campus Waterproof/Roof Replacements $ 3,834 35340
Total Medical University of Ohio $ 5,280,294 35341


Reappropriations

       Section 253.50. NEM NORTHEASTERN OHIO UNIVERSITIES COLLEGE OF35343
MEDICINE35344

CAP-018 Basic Renovations $ 407,517 35345
CAP-022 Cooperating Regional Library Depository $ 452,200 35346
CAP-042 Outdoor Athletic Facilities $ 15,450 35347
CAP-048 Rehabilitation of Multidisciplinary Labs $ 1,346,879 35348
CAP-049 Renovation of Liebelt and Olson Halls $ 34,325 35349
Total Northeastern Ohio Universities College of Medicine $ 2,256,371 35350

       REHAB OF MULTIDISCIPLINARY LABS35351

       The amount reappropriated for the foregoing appropriation 35352
item CAP-048, Rehabilitation of Multidisciplinary Labs, is the sum 35353
of the unencumbered and unallotted balances as of June 30, 2006, 35354
in appropriation items CAP-048, Rehabilitation of 35355
Multidisciplinary Labs and CAP-034, ADA Modifications, plus $928.35356

Reappropriations

       Section 253.60. CWR CASE WESTERN RESERVE UNIVERSITY35357

CAP-005 Northeast Ohio Biomedical Research Consortium $ 33,750 35358
CAP-013 Ohio MEMSnet $ 17,579 35359
CAP-016 Ohio Pharmacological Sciences Consortium $ 9,892 35360
CAP-022 Developing and Improving Institutional Animal Resources $ 64,144 35361
CAP-028 Ohio MicroMD: The Ohio BioMEMS Consortium on Medical Therapeutic Microdevices $ 11,002 35362
CAP-029 Consortium for Novel Microfabrication Methods of Mesoscale Devices in Non-Silicon Materials $ 10,612 35363
CAP-031 Research in Propulsion Systems for Future Vehicles $ 31,738 35364
CAP-032 Center for Fire & Explosion Science & Technology $ 32,749 35365
CAP-036 Ohio Eminent Scholar for Fuel Cells $ 105,000 35366
CAP-039 Ohio Organic Semiconductor Consortium $ 67,749 35367
CAP-042 Nanoscale Hybrid Materials: Novel Synthesis, Characterization and Applications $ 1,080 35368
CAP-043 Ohio Organic Semiconductor Consortium $ 500 35369
CAP-044 Stem Cell and Regenerative Medicine $ 500,000 35370
CAP-047 Condensed Matter Physics $ 500,000 35371
CAP-048 Center for Chemical Dynamics $ 159,076 35372
Total Case Western Reserve University $ 1,544,871 35373


Reappropriations

       Section 253.70. CTC CINCINNATI STATE TECHNICAL AND COMMUNITY35375
COLLEGE35376

CAP-008 Interior Renovations $ 2,258 35377
CAP-013 Basic Renovations $ 1,161,143 35378
CAP-016 Health Professions Building Planning $ 1,468 35379
CAP-017 Instructional and Data Processing Equipment $ 361,277 35380
CAP-030 Student Life/Education Building $ 2,865,422 35381
CAP-032 Child Care Facility $ 63,235 35382
CAP-035 Install Kiosks $ 150,450 35383
CAP-037 Classroom Technology Enhancements $ 792,372 35384
Total Cincinnati State Community College $ 5,397,625 35385


Reappropriations

       Section 253.80. CLT CLARK STATE COMMUNITY COLLEGE35387

CAP-006 Basic Renovations $ 1,099,828 35388
CAP-034 ADA Modifications $ 28,451 35389
CAP-041 Student Technology Center $ 1,270,607 35390
CAP-044 Child Care Matching Grant $ 130,000 35391
Total Clark State Community College $ 2,528,886 35392


Reappropriations

       Section 253.90. CTI COLUMBUS STATE COMMUNITY COLLEGE35394

CAP-006 Basic Renovations $ 2,219,129 35395
CAP-033 Child Care Facility $ 89,510 35396
CAP-040 Building "D" Planning $ 2,285,557 35397
CAP-043 Building "E" Planning $ 1,022,862 35398
CAP-053 Childcare Matching Grant $ 75,000 35399
Total Columbus State Community College $ 5,692,058 35400

       BASIC RENOVATIONS35401

       The amount reappropriated for the foregoing appropriation 35402
item CAP-006, Basic Renovations, is the unencumbered and 35403
unallotted balance as of June 30, 2006, in appropriation item 35404
CAP-006, Basic Renovations, plus $3,662.35405

       BUILDING "D" PLANNING35406

       The amount reappropriated for the foregoing appropriation 35407
item CAP-040, Building "D" Planning, is the unencumbered and 35408
unallotted balance as of June 30, 2006, in appropriation item 35409
CAP-040, Building "D" Planning, plus $9,582.35410

       BUILDING "E" PLANNING35411

       The amount reappropriated for the foregoing appropriation 35412
item CAP-043, Building "E" Planning, is the sum of the 35413
unencumbered and unallotted balances as of June 30, 2006, in 35414
appropriation items CAP-043, Building "E" Planning, and CAP-037, 35415
Academic Center "C."35416

Reappropriations

       Section 254.10. CCC CUYAHOGA COMMUNITY COLLEGE35417

CAP-031 Basic Renovations $ 2,907,779 35418
CAP-064 Technology Learning Center - Western $ 43,096 35419
CAP-073 Noncredit Job Training $ 7,177 35420
CAP-076 Distance Learning $ 139,287 35421
CAP-079 Cleveland Art Museum - Improvements $ 3,000,000 35422
CAP-084 Literacy Initiative $ 202,020 35423
CAP-090 Building A Expansion Module - Western $ 5,689,241 35424
CAP-093 Corporate College East $ 57,750 35425
CAP-094 College-Wide Wayfinding Signage System $ 1,067,510 35426
CAP-095 College-Wide Asset Protection & Building $ 1,491,522 35427
CAP-096 Healthcare Technology Building - Eastern $ 6,050,264 35428
CAP-097 WVIZ Technical Center/Play House Square $ 750,000 35429
Total Cuyahoga Community College $ 21,405,646 35430

       BASIC RENOVATIONS35431

       The amount reappropriated for the foregoing appropriation 35432
item CAP-031, Basic Renovations, is the sum of the unencumbered 35433
and unallotted balances as of June 30, 2006, in appropriation 35434
items CAP-031, Basic Renovations; CAP-087, Center for Nursing and 35435
Health Careers; CAP-088, Corporate College; and CAP-089, East I 35436
Renovations Phase 2 - Eastern.35437

Reappropriations

       Section 254.20. ESC EDISON STATE COMMUNITY COLLEGE35438

CAP-006 Basic Renovations $ 649,311 35439
CAP-011 Roadway Construction $ 16,696 35440
CAP-014 Student Activities Area $ 13,398 35441
CAP-018 Master Plan Update $ 15,243 35442
CAP-021 Student Services $ 13,683 35443
Total Edison State Community College $ 708,331 35444


Reappropriations

       Section 254.30. JTC JEFFERSON COMMUNITY COLLEGE35446

CAP-022 Basic Renovations $ 210,806 35447
CAP-031 Law Enforcement/Engineering Lab Renovations $ 56,172 35448
CAP-041 Campus Master Plan $ 189,442 35449
Total Jefferson Community College $ 456,420 35450


Reappropriations

       Section 254.40. LCC LAKELAND COMMUNITY COLLEGE35452

CAP-006 Basic Renovations $ 1,148,687 35453
CAP-036 Noncredit Job Training $ 172,170 35454
CAP-037 Building East End Project $ 985,000 35455
CAP-038 HVAC Upgrades/Rehabilitation $ 960,300 35456
CAP-040 Roadway and Drainage Improvements $ 77,084 35457
CAP-043 Mooreland Educational Center Rehabilitation $ 65,150 35458
CAP-044 Industrial Skills Training Program $ 178,200 35459
CAP-045 Instructional Use Building $ 2,433,264 35460
Total Lakeland Community College $ 6,019,855 35461


Reappropriations

       Section 254.50. LOR LORAIN COUNTY COMMUNITY COLLEGE35463

CAP-005 Basic Renovations $ 909,693 35464
CAP-042 Virtual Lab Courses $ 84,970 35465
CAP-043 Great Lakes Business Growth Center $ 435,000 35466
CAP-044 Learning Technology Center $ 8,857,919 35467
Total Lorain County Community College $ 10,287,582 35468

       BASIC RENOVATIONS35469

       The amount reappropriated for the foregoing appropriation 35470
item CAP-005, Basic Renovation, is the sum of the unencumbered and 35471
unallotted balance as of June 30, 2006, in appropriation item 35472
CAP-005, Basic Renovations, plus $23,600.35473

Reappropriations

       Section 254.60. NTC NORTHWEST STATE COMMUNITY COLLEGE35474

CAP-003 Basic Renovations $ 525,209 35475
CAP-013 Classroom & Engineering Building $ 9,917 35476
CAP-022 Branch Campus Facility $ 400,000 35477
Total Northwest State Community College $ 935,126 35478


Reappropriations

       Section 254.70. OTC OWENS COMMUNITY COLLEGE35480

CAP-019 Basic Renovations $ 1,490,497 35481
CAP-037 Education Center $ 5,463 35482
CAP-039 Services Building Phase 2 - Finley $ 3,160,268 35483
Total Owens Community College $ 4,656,228 35484


Reappropriations

       Section 254.80. RGC RIO GRANDE COMMUNITY COLLEGE35486

CAP-005 Basic Renovations $ 1,027,918 35487
CAP-012 Instructional and Data Processing Equipment $ 72,035 35488
CAP-013 College of Business $ 998 35489
CAP-022 Child Care Facility $ 35,000 35490
CAP-025 Student and Community Center $ 125,000 35491
CAP-026 Supplemental Renovations $ 200,000 35492
Total Rio Grande Community College $ 1,460,951 35493


Reappropriations

       Section 254.90. SCC SINCLAIR COMMUNITY COLLEGE35495

CAP-007 Basic Renovations $ 1,691,235 35496
CAP-034 Advanced Educational Applications Center - Phase I $ 40,000 35497
CAP-042 Autolab/Fire Science Facility $ 3,500 35498
CAP-055 Distance Learning $ 1,870 35499
CAP-056 Information Literacy $ 300,053 35500
CAP-061 Accelerated Product Development $ 500,000 35501
Total Sinclair Community College $ 2,536,658 35502


Reappropriations

       Section 255.10. SOC SOUTHERN STATE COMMUNITY COLLEGE35504

CAP-010 Basic Renovations $ 81,365 35505
CAP-011 Supplemental Renovations $ 100,000 35506
Total Southern State Community College $ 181,365 35507


Reappropriations

       Section 255.20. TTC TERRA STATE COMMUNITY COLLEGE35509

CAP-009 Basic Renovations $ 294,222 35510
CAP-015 Child Care Facility $ 166,148 35511
CAP-018 Nursing Online $ 3,873 35512
CAP-020 New Health and Science Building $ 2,967,947 35513
Total Terra State Community College $ 3,432,190 35514


Reappropriations

       Section 255.30. WTC WASHINGTON STATE COMMUNITY COLLEGE35516

CAP-006 Basic Renovations $ 231,224 35517
CAP-009 Instructional and Data Processing Equipment $ 92,363 35518
CAP-012 ADA Modifications $ 14,575 35519
CAP-019 Industrial Certifications $ 4,000 35520
CAP-020 Child Care Matching Grant $ 43,000 35521
Total Washington State Community College $ 385,162 35522


Reappropriations

       Section 255.40. BTC BELMONT TECHNICAL COLLEGE35524

CAP-008 Basic Renovations $ 813,671 35525
CAP-014 Main Building Renovation - Phase 3 $ 49,137 35526
CAP-016 Industrial and Data Processing Equipment $ 85,628 35527
CAP-019 ADA Modifications $ 49,915 35528
Total Belmont Technical College $ 998,351 35529


Reappropriations

       Section 255.50. COT CENTRAL OHIO TECHNICAL COLLEGE35531

CAP-003 Basic Renovations $ 9,857 35532
CAP-013 Hopewell Hall Science Suite $ 354,765 35533
CAP-014 Founders Hopewell Halls $ 5,158 35534
Total Central Ohio Technical College $ 369,780 35535


Reappropriations

       Section 255.60. HTC HOCKING TECHNICAL COLLEGE35537

CAP-019 Basic Renovations $ 638,185 35538
CAP-024 Building Addition $ 5,270 35539
CAP-027 Instructional and Data Processing Equipment $ 288,546 35540
CAP-028 College Hall Rehabilitation $ 3,769 35541
CAP-032 Public Safety Service $ 57,065 35542
CAP-033 Light and Oakley Halls $ 41,129 35543
CAP-039 Student Services $ 9,752 35544
CAP-041 Flexible Manufacturing Center $ 205,000 35545
CAP-042 McClenaghan Center Expansion $ 1,283,437 35546
CAP-044 Hocking College Fire and Emergency Training Center $ 250,000 35547
Total Hocking Technical College $ 2,782,153 35548


Reappropriations

       Section 255.70. LTC JAMES RHODES STATE COLLEGE35550

CAP-004 Basic Renovations $ 1,123,167 35551
CAP-006 Building Renovations $ 5,000 35552
CAP-007 Training and Education Facility $ 79,934 35553
CAP-008 Instructional and Data Processing Equipment $ 290,732 35554
CAP-009 Life and Physical Sciences $ 10,133 35555
Total James Rhodes State College $ 1,508,965 35556


Reappropriations

       Section 255.80. MAT ZANE STATE COLLEGE35558

CAP-007 Basic Renovations $ 498,234 35559
CAP-017 Basic Capacity Grant $ 1,390,645 35560
CAP-021 Lighting/HVAC Replacement $ 175,000 35561
Total Zane State College $ 2,063,879 35562


Reappropriations

       Section 255.90. MTC MARION TECHNICAL COLLEGE35564

CAP-004 Basic Renovations $ 103,485 35565
CAP-006 Instructional and Data Processing Equipment $ 71,786 35566
CAP-012 Technical Education Center $ 38,622 35567
Total Marion Technical College $ 213,893 35568


Reappropriations

       Section 256.10. NCC NORTH CENTRAL TECHNICAL COLLEGE35570

CAP-003 Basic Renovations $ 586,030 35571
CAP-009 ADA Modifications $ 25,000 35572
CAP-013 Engineering Center Renovation $ 6,272 35573
CAP-014 Kee Hall Roof Replacement $ 509,000 35574
CAP-015 Richland/Braintree Incubator $ 250,000 35575
CAP-018 Fallerius Center Rehabilitation $ 482,406 35576
Total North Central Technical College $ 1,858,708 35577

       BASIC RENOVATIONS35578

       The amount reappropriated for the foregoing appropriation 35579
item CAP-003, Basic Renovations, is the sum of the unencumbered 35580
and unallotted balance as of June 30, 2006, in appropriation item 35581
CAP-003, Basic Renovations, plus $5,563.35582

       FALLERIUS CENTER REHABILITATION35583

       The amount reappropriated for the foregoing appropriation 35584
item CAP-018, Fallerius Center Rehabilitation, is the sum of the 35585
unencumbered and unallotted balance as of June 30, 2006, in 35586
appropriation item CAP-018, Fallerius Center Phase II 35587
Rehabilitation, plus $7,797.35588

Reappropriations

       Section 256.20. STC STARK TECHNICAL COLLEGE35589

CAP-004 Basic Renovations $ 496,210 35590
CAP-027 Information Technology Learning Center $ 921 35591
CAP-037 Fuel Cell Initiative $ 2,862 35592
CAP-038 General Study Faculty Offices $ 1,378,892 35593
Total Stark Technical College $ 1,878,885 35594
TOTAL HIGHER EDUCATION IMPROVEMENT FUND $ 491,699,205 35595


       Section 256.30. For all of the foregoing appropriation items35597
from the Higher Education Improvement Fund (Fund 034) that require35598
local funds to be contributed by any state-supported or35599
state-assisted institution of higher education, the Board of35600
Regents shall not recommend that any funds be released until the35601
recipient institution demonstrates to the Board of Regents and the35602
Office of Budget and Management that the local funds contribution35603
requirement has been secured or satisfied. The local funds shall35604
be in addition to the foregoing appropriations.35605

       Section 256.40. None of the foregoing capital improvements35606
appropriations for state-supported or state-assisted institutions35607
of higher education shall be expended until the particular35608
appropriation has been recommended for release by the Board of35609
Regents and released by the Director of Budget and Management or35610
the Controlling Board. Either the institution concerned, or the35611
Board of Regents with the concurrence of the institution35612
concerned, may initiate the request to the Director of Budget and35613
Management or the Controlling Board for the release of the35614
particular appropriations.35615

       Section 256.50. (A) No capital improvement appropriations 35616
made in Sections 251.30 to 256.80, 289.10, 289.20, 291.10, and 35617
291.20 of this act shall be released for planning or for35618
improvement, renovation, construction, or acquisition of capital35619
facilities if the institution of higher education or the state35620
does not own the real property on which the capital facilities are35621
or will be located. This restriction does not apply in any of the35622
following circumstances:35623

       (1) The institution has a long-term (at least fifteen years)35624
lease of, or other interest (such as an easement) in, the real35625
property.35626

       (2) The Board of Regents certifies to the Controlling Board35627
that undue delay will occur if planning does not proceed while the35628
property or property interest acquisition process continues. In35629
this case, funds may be released upon approval of the Controlling35630
Board to pay for planning through the development of schematic35631
drawings only.35632

       (3) In the case of an appropriation for capital facilities35633
that, because of their unique nature or location, will be owned or35634
will be part of facilities owned by a separate nonprofit35635
organization or public body and made available to the institution 35636
of higher education for its use, the nonprofit organization or 35637
public body either owns or has a long-term (at least fifteen 35638
years) lease of the real property or other capital facility to be 35639
improved, renovated, constructed, or acquired and has entered into 35640
a joint or cooperative use agreement, approved by the Board of 35641
Regents, with the institution of higher education that meets the 35642
requirements of division (C) of this section.35643

       (B) Any foregoing appropriations which require cooperation35644
between a technical college and a branch campus of a university35645
may be released by the Controlling Board upon recommendation by35646
the Board of Regents that the facilities proposed by the35647
institutions are:35648

       (1) The result of a joint planning effort by the university35649
and the technical college, satisfactory to the Board of Regents;35650

       (2) Facilities that will meet the needs of the region in35651
terms of technical and general education, taking into35652
consideration the totality of facilities which will be available35653
after the completion of these projects;35654

       (3) Planned to permit maximum joint use by the university and35655
technical college of the totality of facilities which will be35656
available upon their completion;35657

       (4) To be located on or adjacent to the branch campus of the35658
university.35659

       (C) In the case of capital facilities referred to in division 35660
(A)(3) of this section, the joint or cooperative use agreements 35661
shall include, as a minimum, provisions that:35662

       (1) Specify the extent and nature of that joint or35663
cooperative use, extending for not fewer than fifteen years, with35664
the value of such use or right to use to be, as determined by the35665
parties and approved by the Board of Regents, reasonably related35666
to the amount of the appropriations;35667

       (2) Provide for pro rata reimbursement to the state should35668
the arrangement for joint or cooperative use be terminated;35669

       (3) Provide that procedures to be followed during the capital35670
improvement process will comply with appropriate applicable state35671
laws and rules, including provisions of this act;35672

       (4) Provide for payment or reimbursement to the institution35673
of its administrative costs incurred as a result of the facilities35674
project, not to exceed 1.5 per cent of the appropriated amount.35675

       (D) Upon the recommendation of the Board of Regents, the35676
Controlling Board may approve the transfer of appropriations for35677
projects requiring cooperation between institutions from one35678
institution to another institution, with the approval of both35679
institutions.35680

       (E) Notwithstanding section 127.14 of the Revised Code, the35681
Controlling Board, upon the recommendation of the Board of35682
Regents, may transfer amounts appropriated to the Board of Regents35683
to accounts of state-supported or state-assisted institutions35684
created for that same purpose.35685

       Section 256.60. The requirements of Chapters 123. and 153. of35686
the Revised Code, with respect to the powers and duties of the35687
Director of Administrative Services in the procedure for and award35688
of contracts for capital improvement projects, and the35689
requirements of section 127.16 of the Revised Code, with respect35690
to the Controlling Board, do not apply to projects of community35691
college districts and technical college districts.35692

       Section 256.70. Those institutions locally administering35693
capital improvement projects pursuant to sections 3345.50 and 35694
3345.51 of the Revised Code may:35695

       (A) Establish charges for recovering costs directly related35696
to project administration as defined by the Director of35697
Administrative Services. The Department of Administrative Services 35698
shall review and approve these administrative charges when such 35699
charges are in excess of 1.5 per cent of the total construction 35700
budget.35701

       (B) Seek reimbursement from state capital appropriations to35702
the institution for the in-house design services performed by the35703
institution for such capital projects. Acceptable charges shall be 35704
limited to design document preparation work that is done by the35705
institution. These reimbursable design costs shall be shown as35706
"A/E fees" within the project's budget that is submitted to the35707
Controlling Board or the Director of Budget and Management as part35708
of a request for release of funds. The reimbursement for in-house35709
design may not exceed seven per cent of the estimated construction35710
cost.35711

       Section 256.80.  The Board of Regents shall adopt rules 35712
regarding the release of moneys from all the foregoing 35713
appropriations for capital facilities for all state-supported and 35714
state-assisted institutions of higher education.35715

       Section 259.10.  All items set forth in this section are 35716
hereby appropriated out of any moneys in the state treasury to the 35717
credit of the Parks and Recreation Improvement Fund (Fund 035) 35718
that are not otherwise appropriated:35719

Reappropriations

DNR DEPARTMENT OF NATURAL RESOURCES
35720

CAP-004 Burr Oak State Park $ 177,314 35721
CAP-005 Cowan Lake State Park $ 3,680 35722
CAP-011 Findley State Park $ 22,856 35723
CAP-012 Land Acquisition $ 243,663 35724
CAP-016 Hueston Woods State Park $ 5,733 35725
CAP-017 Indian Lake State Park $ 15,388 35726
CAP-019 Lake Hope State Park $ 7,276 35727
CAP-025 Punderson State Park $ 6,263 35728
CAP-029 Salt Fork State Park $ 799 35729
CAP-045 Mary J. Thurston State Park Marina/Dock $ 301,000 35730
CAP-051 Buck Creek State Park $ 750 35731
CAP-064 Geneva State Park $ 24,592 35732
CAP-069 Hocking Hills State Park $ 525 35733
CAP-093 Portage Lakes State Park $ 143,310 35734
CAP-113 East Harbor State Park Shoreline Stabilization $ 850,000 35735
CAP-162 Shawnee State Park $ 760 35736
CAP-205 Deer Creek State Park $ 128,551 35737
CAP-234 State Parks Campgrounds, Lodges, and Cabins $ 4,169,570 35738
CAP-331 Park Boating Facilities $ 9,195,011 35739
CAP-390 State Park Maintenance Facility Development $ 737,751 35740
CAP-701 Buckeye Lake Dam Rehabilitation $ 4,000,000 35741
CAP-702 Upgrade Underground Storage Tanks $ 247,976 35742
CAP-703 Cap Abandoned Water Wells $ 1,495 35743
CAP-716 Muskingum River Lock and Dam $ 180,000 35744
CAP-718 Grand Lake St. Mary's State Park $ 451,882 35745
CAP-719 Indian Lake State Park $ 16,480 35746
CAP-727 Riverfront Improvements $ 1,005,000 35747
CAP-744 Multi-Agency Radio Communication Equipment $ 425,000 35748
CAP-748 Local Parks Projects $ 1,228,825 35749
CAP-787 Scioto Riverfront Improvements $ 33,861 35750
CAP-790 Paint Creek State Park Campground Electricity $ 2,300 35751
CAP-821 State Park Dredging and Shoreline Protection $ 14,000 35752
CAP-827 Cuyahoga Valley Scenic Railroad $ 1,000,000 35753
CAP-845 Caesar Creek State Park $ 109,575 35754
CAP-848 Hazardous Dam Repair/Statewide $ 1,325,000 35755
CAP-876 Statewide Trails Program $ 1,889,848 35756
CAP-927 Mohican State Park $ 72,470 35757
CAP-928 Handicapped Accessibility $ 50,000 35758
CAP-929 Hazardous Waste/Asbestos Abatement $ 49,383 35759
CAP-931 Wastewater/Water Systems Upgrade $ 3,604,700 35760
Total Department of Natural Resources $ 31,742,587 35761
TOTAL Parks and Recreation Improvement Fund $ 31,742,587 35762


       Section 259.20. RIVERFRONT IMPROVEMENTS35764

       Of the foregoing reappropriation item CAP-727, Riverfront 35765
Improvements, $1,000,000 shall be used for the Riverfront West 35766
Park Development - Cincinnati Park Board, Hamilton County.35767

       LOCAL PARKS PROJECTS35768

       The following projects shall be funded from the foregoing 35769
reappropriation item CAP-748, Local Parks Projects: $50,000 for 35770
Liberty Township Playground project; $25,000 for the Cleveland 35771
Police and Firefighters Memorial Park project; $750,000 for the 35772
Banks Park project; $25,000 for the Early Hill Park project; 35773
$10,000 for the Wellington Soccer Field Park project; and $10,000 35774
for the Greenwich Township Baseball Field Park Improvements 35775
project.35776

       STATEWIDE TRAILS PROGRAM35777

       Of the foregoing reappropriation item CAP-876, Statewide 35778
Trails Program, $16,500 shall be used for the South Milford Road 35779
Bike Trail Project.35780

       FEDERAL REIMBURSEMENT35781

       All reimbursements received from the federal government for35782
any expenditures made pursuant to Sections 259.10 and 259.20 of 35783
this act shall be deposited in the state treasury to the credit of 35784
the Parks and Recreation Improvement Fund.35785

       Section 259.30. For the appropriations in Section 259.10 of 35786
this act, the Department of Natural Resources shall periodically 35787
prepare and submit to the Director of Budget and Management the 35788
estimated design, planning, and engineering costs of 35789
capital-related work to be done by the Department of Natural 35790
Resources for each project. Based on the estimates, the Director 35791
of Budget and Management may release appropriations from the 35792
foregoing appropriation item CAP-753, Project Planning, within the 35793
Parks and Recreation Improvement Fund (Fund 035), to pay for 35794
design, planning, and engineering costs incurred by the Department 35795
of Natural Resources for the projects. Upon release of the 35796
appropriations by the Director of Budget and Management, the 35797
Department of Natural Resources shall pay for these expenses from 35798
the Parks Capital Expenses Fund (Fund 227), and be reimbursed by 35799
the Parks and Recreation Improvement Fund (Fund 035) using an 35800
intrastate voucher.35801

       Section 259.40. (A) No capital improvement appropriations 35802
made in Sections 249.20 to 249.40 of this act shall be released 35803
for planning or for improvement, renovation, construction, or 35804
acquisition of capital facilities if a governmental agency, as 35805
defined in section 154.01 of the Revised Code, does not own the 35806
real property that constitutes the capital facilities or on which 35807
the capital facilities are or will be located. This restriction 35808
does not apply in any of the following circumstances:35809

       (1) The governmental agency has a long-term (at least fifteen35810
years) lease of, or other interest (such as an easement) in, the35811
real property.35812

       (2) In the case of an appropriation for capital facilities35813
for parks and recreation that, because of their unique nature or35814
location, will be owned or will be part of facilities owned by a35815
separate nonprofit organization and made available to the35816
governmental agency for its use, the nonprofit organization either 35817
owns or has a long-term (at least fifteen years) lease of the real 35818
property or other capital facility to be improved, renovated, 35819
constructed, or acquired and has entered into a joint or 35820
cooperative use agreement, approved by the Department of Natural 35821
Resources, with the governmental agency for that agency's use of 35822
and right to use the capital facilities to be financed and, if 35823
applicable, improved, the value of such use or right to use being, 35824
as determined by the parties, reasonably related to the amount of 35825
the appropriation.35826

       (B) In the case of capital facilities referred to in division35827
(A)(2) of this section, the joint or cooperative use agreement35828
shall include, as a minimum, provisions that:35829

       (1) Specify the extent and nature of that joint or35830
cooperative use, extending for not fewer than fifteen years, with35831
the value of such use or right to use to be, as determined by the35832
parties and approved by the applicable department, reasonably35833
related to the amount of the appropriation;35834

       (2) Provide for pro rata reimbursement to the state should35835
the arrangement for joint or cooperative use by a governmental35836
agency be terminated; and35837

       (3) Provide that procedures to be followed during the capital35838
improvement process will comply with appropriate applicable state35839
laws and rules, including provisions of this act.35840

       Section 263.10. All items set forth in this section are 35841
hereby appropriated out of any moneys in the state treasury to the 35842
credit of the State Capital Improvements Fund (Fund 038) that are 35843
not otherwise appropriated:35844

Reappropriations

PWC PUBLIC WORKS COMMISSION
35845

Ohio Small Government Capital Improvement Commission
35846

CAP-150 Local Public Infrastructure $ 6,650,225 35847
CIF-000 Ohio Small Government Capital Improvement $ 25,422,212 35848
CIF-001 Infrastructure - District 1 $ 31,170,885 35849
CIF-002 Infrastructure - District 2 $ 12,243,374 35850
CIF-003 Infrastructure - District 3 $ 21,652,949 35851
CIF-004 Infrastructure - District 4 $ 11,447,335 35852
CIF-005 Infrastructure - District 5 $ 8,542,288 35853
CIF-006 Infrastructure - District 6 $ 10,958,857 35854
CIF-007 Infrastructure - District 7 $ 12,155,980 35855
CIF-008 Infrastructure - District 8 $ 12,272,116 35856
CIF-009 Infrastructure - District 9 $ 7,541,982 35857
CIF-010 Infrastructure - District 10 $ 20,352,120 35858
CIF-011 Infrastructure - District 11 $ 11,000,253 35859
CIF-012 Infrastructure - District 12 $ 9,703,960 35860
CIF-013 Infrastructure - District 13 $ 6,051,165 35861
CIF-014 Infrastructure - District 14 $ 5,871,489 35862
CIF-015 Infrastructure - District 15 $ 8,298,905 35863
CIF-016 Infrastructure - District 16 $ 11,218,488 35864
CIF-017 Infrastructure - District 17 $ 8,580,458 35865
CIF-018 Infrastructure - District 18 $ 7,050,617 35866
CIF-019 Infrastructure - District 19 $ 9,556,745 35867
CIF-020 Emergency Set Aside $ 4,616,381 35868
CIF-021 Small Counties Program $ 381,676 35869
Total Public Works Commission $ 262,740,460 35870
TOTAL State Capital Improvement Fund $ 262,740,460 35871

       The appropriations in this section shall be used in35872
accordance with sections 164.01 to 164.12 of the Revised Code. All35873
expenditures made from these appropriations shall be approved by35874
the Director of the Public Works Commission. The Director of the35875
Public Works Commission shall not allocate funds in amounts35876
greater than those amounts appropriated by the General Assembly.35877

       Section 265.10.  All items set forth in this section are 35878
hereby appropriated out of any moneys in the state treasury to the 35879
credit of the State Capital Improvements Revolving Loan Fund (Fund 35880
040) and derived from repayments of loans made to local35881
subdivisions for capital improvements, investment earnings on35882
moneys in the fund, and moneys obtained from federal or private35883
grants or from other sources for the purpose of making loans for35884
the purpose of financing or assisting in the financing of the cost35885
of capital improvement projects of local subdivisions:35886

Reappropriations

PWC PUBLIC WORKS COMMISSION
35887

CAP-151 Revolving Loan $ 509,862 35888
RLF-001 Revolving Loan Fund-District 1 $ 8,126,096 35889
RLF-002 Revolving Loan Fund-District 2 $ 5,380,729 35890
RLF-003 Revolving Loan Fund-District 3 $ 8,530,418 35891
RLF-004 Revolving Loan Fund-District 4 $ 4,146,430 35892
RLF-005 Revolving Loan Fund-District 5 $ 2,409,654 35893
RLF-006 Revolving Loan Fund-District 6 $ 2,262,865 35894
RLF-007 Revolving Loan Fund-District 7 $ 2,979,413 35895
RLF-008 Revolving Loan Fund-District 8 $ 2,284,775 35896
RLF-009 Revolving Loan Fund-District 9 $ 2,373,304 35897
RLF-010 Revolving Loan Fund-District 10 $ 3,934,237 35898
RLF-011 Revolving Loan Fund-District 11 $ 2,606,192 35899
RLF-012 Revolving Loan Fund-District 12 $ 3,766,538 35900
RLF-013 Revolving Loan Fund-District 13 $ 1,194,287 35901
RLF-014 Revolving Loan Fund-District 14 $ 1,811,638 35902
RLF-015 Revolving Loan Fund-District 15 $ 1,483,685 35903
RLF-016 Revolving Loan Fund-District 16 $ 2,576,025 35904
RLF-017 Revolving Loan Fund-District 17 $ 2,410,368 35905
RLF-018 Revolving Loan Fund-District 18 $ 2,692,408 35906
RLF-019 Revolving Loan Fund-District 19 $ 1,984,226 35907
RLF-020 Small Government Program $ 2,030,053 35908
RLF-021 Emergency Program $ 153,272 35909
Total Public Works Commission $ 65,646,475 35910
TOTAL State Capital Improvements Revolving Loan Fund $ 65,646,475 35911

       The appropriations in this section shall be used in35912
accordance with sections 164.01 to 164.12 of the Revised Code. All35913
expenditures made from these appropriations shall be approved by35914
the Director of the Public Works Commission. The Director of the35915
Public Works Commission shall not allocate funds in amounts35916
greater than those amounts appropriated by the General Assembly.35917

       Section 265.20.  All items set forth in this section are 35918
hereby appropriated out of any moneys in the state treasury to the 35919
credit of the Clean Ohio Conservation Fund (Fund 056) that are not 35920
otherwise appropriated:35921

Reappropriations

PWC PUBLIC WORKS COMMISSION
35922

COF-001 Clean Ohio-District 1 $ 4,283,924 35923
COF-002 Clean Ohio-District 2 $ 2,156,940 35924
COF-003 Clean Ohio-District 3 $ 4,871,620 35925
COF-004 Clean Ohio-District 4 $ 1,883,778 35926
COF-005 Clean Ohio-District 5 $ 2,526,379 35927
COF-006 Clean Ohio-District 6 $ 1,814,066 35928
COF-007 Clean Ohio-District 7 $ 477,005 35929
COF-008 Clean Ohio-District 8 $ 1,654,808 35930
COF-009 Clean Ohio-District 9 $ 101,338 35931
COF-010 Clean Ohio-District 10 $ 2,158,673 35932
COF-011 Clean Ohio-District 11 $ 2,601,882 35933
COF-012 Clean Ohio-District 12 $ 884,124 35934
COF-013 Clean Ohio-District 13 $ 2,746,579 35935
COF-014 Clean Ohio-District 14 $ 4,056,729 35936
COF-015 Clean Ohio-District 15 $ 1,987,710 35937
COF-016 Clean Ohio-District 16 $ 2,772,449 35938
COF-017 Clean Ohio-District 17 $ 2,862,321 35939
COF-018 Clean Ohio-District 18 $ 3,096,644 35940
COF-019 Clean Ohio-District 19 $ 379,417 35941
Total Public Works Commission $ 43,316,386 35942
TOTAL Clean Ohio Conservation Fund $ 43,316,386 35943


       Section 267.10. All items set forth in this section are 35945
hereby appropriated out of any moneys in the state treasury to the 35946
credit of the Clean Ohio Agricultural Easement Fund (Fund 057) 35947
that are not otherwise appropriated:35948

Reappropriations

AGR DEPARTMENT OF AGRICULTURE
35949

CAP-047 Clean Ohio Agricultural Easement $ 5,892,856 35950
Total Department of Agriculture $ 5,892,856 35951
TOTAL Clean Ohio Agricultural Easement Fund $ 5,892,856 35952

       AGRICULTURAL EASEMENT PURCHASE35953

       The foregoing appropriation item CAP-047, Clean Ohio35954
Agricultural Easement, shall be used in accordance with sections 35955
901.21, 901.22, and 5301.67 to 5301.70 of the Revised Code.35956

       Section 269.10. All items set forth in this section are 35957
hereby appropriated out of any moneys in the state treasury to the 35958
credit of the Clean Ohio Trail Fund (Fund 061) that are not 35959
otherwise appropriated:35960

Reappropriations

DNR DEPARTMENT OF NATURAL RESOURCES
35961

CAP-014 Clean Ohio Trail Fund $ 6,344,000 35962
Total Department of Natural Resources $ 6,344,000 35963
TOTAL Clean Ohio Trail Fund $ 6,344,000 35964


       Section 269.20. CLEAN OHIO TRAIL35966

       The amount reappropriated for the foregoing appropriation 35967
item CAP-014, Clean Ohio Trail, is $700,000 plus the unencumbered 35968
and unallotted balance as of June 30, 2006, in item CAP-014, Clean 35969
Ohio Trail. The $700,000 represents amounts that were previously 35970
appropriated, allocated to nonprofit organizations and local 35971
political subdivisions pursuant to division (C) of section 1519.05 35972
of the Revised Code, and encumbered for local project grants. The 35973
encumbrances for these local projects shall be cancelled by the 35974
Director of Natural Resources or the Director of Budget and 35975
Management. The Director of Natural Resources shall allocate the 35976
$700,000 to new local project grants meeting the requirements of 35977
section 1519.05 of the Revised Code.35978

       Section 271.10. All items set forth in this section are 35979
hereby appropriated out of any moneys in the state treasury to the 35980
credit of the Clean Ohio Revitalization Fund (Fund 003) that are 35981
not otherwise appropriated:35982

Appropriations

DEV DEPARTMENT OF DEVELOPMENT
35983

CAP-001 Clean Ohio Revitalization $ 43,000,000 35984
CAP-002 Clean Ohio Assistance $ 10,000,000 35985
Total Department of Development $ 53,000,000 35986
TOTAL Clean Ohio Assistance Fund $ 53,000,000 35987


       Section 271.20. CLEAN OHIO REVITALIZATION35989

       The Treasurer of State is hereby authorized to issue and 35990
sell, in accordance with Section 2o of Article VIII, Ohio 35991
Constitution, and pursuant to sections 151.01 and 151.40 of the 35992
Revised Code, original obligations in an aggregate principal 35993
amount not to exceed $50,000,000, in addition to the original 35994
issuance of obligations heretofore authorized by prior acts of the 35995
General Assembly. These authorized obligations shall be issued and 35996
sold from time to time, subject to applicable constitutional and 35997
statutory limitations, as needed to ensure sufficient moneys to 35998
the credit of the Clean Ohio Revitalization Fund (Fund 003) to pay 35999
costs of revitalization projects.36000

       Section 273.10. All items set forth in this section are 36001
hereby appropriated out of any moneys in the state treasury to the 36002
credit of the Job Ready Sites Fund (Fund 012) that are not 36003
otherwise appropriated:36004

Appropriations

DEV DEPARTMENT OF DEVELOPMENT
36005

CAP-003 Job Ready Sites $ 30,000,000 36006
Total Department of Development $ 30,000,000 36007
TOTAL Job Ready Sites Fund $ 30,000,000 36008


       Section 273.20. JOB READY SITES DEVELOPMENT36010

       The Ohio Public Facilities Commission, upon request of the 36011
Department of Development, is hereby authorized to issue and sell, 36012
in accordance with Section 2p of Article VIII, Ohio Constitution, 36013
and pursuant to sections 151.01 and 151.11 of the Revised Code, 36014
original obligations of the State of Ohio in an aggregate amount 36015
not to exceed $30,000,000 in addition to the original issuance of 36016
obligations heretofore authorized by prior acts of the General 36017
Assembly. These authorized obligations shall be issued and sold 36018
from time to time, subject to applicable constitutional and 36019
statutory limitations, as needed to ensure sufficient moneys to 36020
the credit of the Job Ready Sites Fund (Fund 012) to pay costs of 36021
sites and facilities. 36022

       Section 275.10. All items set forth in this section are 36023
hereby appropriated out of any moneys in the state treasury to the 36024
credit of the Public School Building Fund (Fund 021) that are not 36025
otherwise appropriated:36026

Appropriations

SFC SCHOOL FACILITIES COMMISSION
36027

CAP-622 Public School Building $ 80,000,000 36028
Total School Facilities Commission $ 80,000,000 36029
TOTAL Public School Building Fund $ 80,000,000 36030


       Section 277.10. All items set forth in this section are 36032
hereby appropriated out of any moneys in the state treasury to the 36033
credit of the Administrative Building Fund (Fund 026) that are not 36034
otherwise appropriated:36035

Appropriations

CSR CAPITOL SQUARE REVIEW AND ADVISORY BOARD
36036

CAP-020 Cupola Gutters and Ancillary Roof Improvements $ 380,000 36037
CAP-021 Exterior Walkway Plaza Repairs $ 1,159,000 36038
CAP-023 ADA Specific Sidewalk Ramp Replacement $ 71,500 36039
Total Capitol Square Review and Advisory Board $ 1,610,500 36040

Appropriations

EXP EXPOSITIONS COMMISSION
36041

CAP-073 Asset Procurement $ 500,000 36042
Total Expositions Commission $ 500,000 36043



Appropriations

DNR DEPARTMENT OF NATURAL RESOURCES
36045

CAP-744 MARCS Equipment $ 1,000,000 36046
Total Department of Natural Resources $ 1,000,000 36047
TOTAL Administrative Building Fund $ 3,110,500 36048


       Section 277.20. ADMINISTRATIVE BUILDINGS36050

       The Ohio Building Authority is hereby authorized to issue and 36051
sell, in accordance with Section 2i of Article VIII, Ohio 36052
Constitution, and Chapter 152. and other applicable sections of 36053
the Revised Code, original obligations in an aggregate principal 36054
amount not to exceed $4,000,000 in addition to the original 36055
issuance of obligations heretofore authorized by prior acts of the 36056
General Assembly. These authorized obligations shall be issued and 36057
sold from time to time, subject to applicable constitutional and 36058
statutory limitations, as needed to ensure sufficient moneys to 36059
the credit of the Administrative Building Fund (Fund 026) to pay 36060
costs of authorized capital facilities.36061

       Section 279.10. All items set forth in this section are 36062
hereby appropriated out of any moneys in the state treasury to the 36063
credit of the Adult Correctional Building Fund (Fund 027) that are 36064
not otherwise appropriated:36065

Appropriations

DRC DEPARTMENT OF REHABILITATION AND CORRECTION
36066

CAP-008 Powerhouse/Utility Improvements $ 1,147,237 36067
CAP-009 Water System/Plant Improvements $ 3,510,000 36068
CAP-017 Security Improvements - Statewide $ 7,191,750 36069
CAP-111 General Building Renovations $ 16,176,003 36070
CAP-238 Electric System Upgrade $ 2,000,000 36071
Total Department of Rehabilitation and Correction $ 30,024,990 36072
TOTAL Adult Correctional Building Fund $ 30,024,990 36073


       Section 279.20. DRC - ADULT CORRECTION BUILDINGS36075

       The Ohio Building Authority is hereby authorized to issue and 36076
sell, in accordance with Section 2i of Article VIII, Ohio 36077
Constitution, and Chapter 152. and section 307.021 of the Revised 36078
Code, original obligations in an aggregate principal amount not to 36079
exceed $20,000,000 in addition to the original issuance of 36080
obligations heretofore authorized by prior acts of the General 36081
Assembly. These authorized obligations shall be issued and sold 36082
from time to time, subject to applicable constitutional and 36083
statutory limitations, as needed to ensure sufficient moneys to 36084
the credit of the Adult Correctional Building Fund (Fund 027) to 36085
pay costs of rehabilitation and correction related capital 36086
facilities.36087

       Section 281.10. All items set forth in this section are 36088
hereby appropriated out of any moneys in the state treasury to the 36089
credit of the Juvenile Correctional Building Fund (Fund 028) that 36090
are not otherwise appropriated:36091

Appropriations

DYS DEPARTMENT OF YOUTH SERVICES
36092

CAP-801 Fire Suppression/Safety/Security $ 1,750,000 36093
Total Department of Youth Services $ 1,750,000 36094
TOTAL Juvenile Correctional Building Fund $ 1,750,000 36095


       Section 281.20. DYS - JUVENILE CORRECTION BUILDINGS36097

       The Ohio Building Authority is hereby authorized to issue and 36098
sell, in accordance with Section 2i of Article VIII, Ohio 36099
Constitution, and Chapter 152. and other applicable sections of 36100
the Revised Code, original obligations in an aggregate principal 36101
amount not to exceed $2,000,000 in addition to the original 36102
issuance of obligations heretofore authorized by prior acts of the 36103
General Assembly. These authorized obligations shall be issued and 36104
sold from time to time, subject to applicable constitutional and 36105
statutory limitations, as needed to ensure sufficient moneys to 36106
the credit of the Juvenile Correctional Building Fund (Fund 028) 36107
to pay costs of juvenile correction related capital facilities.36108

       Section 283.10. All items set forth in this section are 36109
hereby appropriated out of any moneys in the state treasury to the 36110
credit of the Ohio Parks and Natural Resources Fund (Fund 031) 36111
that are not otherwise appropriated:36112

Appropriations

DNR DEPARTMENT OF NATURAL RESOURCES
36113

CAP-753 Project Planning $ 1,050,000 36114
CAP-881 DAM Rehabilitation $ 4,000,000 36115
Total Department of Natural Resources $ 5,050,000 36116
TOTAL Ohio Parks and Natural Resources Fund $ 5,050,000 36117


       Section 283.20. DNR - NATUREWORKS36119

       The Ohio Public Facilities Commission is hereby authorized to 36120
issue and sell, in accordance with Section 2l of Article VIII, 36121
Ohio Constitution, and pursuant to sections 151.01 and 151.05 of 36122
the Revised Code, original obligations of the State of Ohio in an 36123
aggregate amount not to exceed $5,000,000 in addition to the 36124
original issuance of obligations heretofore authorized by prior 36125
acts of the General Assembly. These authorized obligations shall 36126
be issued and sold from time to time, subject to applicable 36127
constitutional and statutory limitations, as needed to ensure 36128
sufficient moneys to the credit of the Ohio Parks and Natural 36129
Resources Fund (Fund 031) to pay costs of natural resources 36130
capital improvements.36131

       Section 285.10. All items set forth in this section are 36132
hereby appropriated out of any moneys in the state treasury to the 36133
credit of the School Building Program Assistance Fund (Fund 032) 36134
that are not otherwise appropriated:36135

Appropriations

SFC SCHOOL FACILITIES COMMISSION
36136

CAP-770 School Facilities Program Assistance $ 585,000,000 36137
Total School Facilities Commission $ 585,000,000 36138
TOTAL School Building Program Assistance Fund $ 585,000,000 36139


       Section 285.20. PUBLIC SCHOOL BUILDING ASSISTANCE36141

       The Ohio Public Facilities Commission is hereby authorized to 36142
issue and sell, in accordance with Section 2n of Article VIII, 36143
Ohio Constitution, and pursuant to sections 151.01 and 151.03 of 36144
the Revised Code, original obligations of the State of Ohio in an 36145
aggregate amount not to exceed $580,000,000 in addition to the 36146
original issuance of obligations heretofore authorized by prior 36147
acts of the General Assembly. These authorized obligations shall 36148
be issued and sold from time to time, subject to applicable 36149
constitutional and statutory limitations, as needed to ensure 36150
sufficient moneys to the credit of the School Building Program 36151
Assistance Fund (Fund 032) to pay the State's share of the costs 36152
of capital facilities for a system of common schools throughout 36153
the State.36154

       Section 287.10. All items set forth in this section are 36155
hereby appropriated out of any moneys in the state treasury to the 36156
credit of the Mental Health Facilities Improvement Fund (Fund 033) 36157
that are not otherwise appropriated:36158

Appropriations

DMH DEPARTMENT OF MENTAL HEALTH
36159

CAP-986 Campus Consolidation $ 5,500,000 36160
Total Department of Mental Health $ 5,500,000 36161
TOTAL Mental Health Facilities Improvement Fund $ 5,500,000 36162


       Section 287.20. DMH/DMR - MENTAL HEALTH FACILITY IMPROVEMENT 36164
FUND 03336165

       The Treasurer of State is hereby authorized to issue and 36166
sell, in accordance with Section 2i of Article VIII, Ohio 36167
Constitution, Chapter 154. and particularly section 154.20 of the 36168
Revised Code, original obligations in an aggregate principal 36169
amount not to exceed $5,000,000, in addition to the original 36170
issuance of obligations heretofore authorized by prior acts of the 36171
General Assembly. These authorized obligations shall be issued and 36172
sold from time to time, subject to applicable constitutional and 36173
statutory limitations, as needed to ensure sufficient moneys to 36174
the credit of the Mental Health Facilities Improvement Fund (Fund 36175
033) to pay costs of capital facilities for mental hygiene and 36176
retardation.36177

       Section 289.10. All items set forth in this section are 36178
hereby appropriated out of any moneys in the state treasury to the 36179
credit of the Higher Education Improvement Fund (Fund 034) that 36180
are not otherwise appropriated. The appropriations made in this 36181
act are in addition to any other capital appropriations made for 36182
the 2007-2008 biennium.36183

Appropriations

BOR BOARD OF REGENTS
36184

Higher Education Improvement Fund36185

CAP-029 Ohio Library and Information Network $ 3,500,000 36186
CAP-068 Third Frontier Project $ 50,000,000 36187
Total Board of Regents $ 53,500,000 36188
TOTAL Higher Education Improvement Fund $ 53,500,000 36189


       Section 289.20. BOR - HIGHER EDUCATION IMPROVEMENT36191

       The Ohio Public Facilities Commission is hereby authorized to 36192
issue and sell, in accordance with Section 2n of Article VIII, 36193
Ohio Constitution, and pursuant to sections 151.01 and 151.04 of 36194
the Revised Code, original obligations of the State of Ohio in an 36195
aggregate amount not to exceed $54,000,000 in addition to the 36196
original issuance of obligations heretofore authorized by prior 36197
acts of the General Assembly. These authorized obligations shall 36198
be issued and sold from time to time, subject to applicable 36199
constitutional and statutory limitations, as needed to ensure 36200
sufficient moneys to the credit of the Higher Education 36201
Improvement Fund (Fund 034) to pay costs of capital facilities for 36202
state-supported and state-assisted institutions of higher 36203
education. 36204

       Section 291.10. THIRD FRONTIER PROJECT36205

       The foregoing appropriation item CAP-068, Third Frontier36206
Project, shall be used to acquire, renovate, or construct36207
facilities and purchase equipment for research programs, 36208
technology development, product development, and commercialization 36209
programs at or involving state-supported and state-assisted 36210
institutions of higher education. The funds shall be used to make 36211
grants awarded on a competitive basis, and shall be administered 36212
by the Third Frontier Commission. Expenditure of the funds shall 36213
comply with Section 2n of Article VIII, Ohio Constitution, and 36214
sections 151.01 and 151.04 of the Revised Code for the period 36215
beginning July 1, 2006, and ending June 30, 2008.36216

       The Third Frontier Commission shall develop guidelines36217
relative to the application for and selection of projects funded36218
from appropriation item CAP-068, Third Frontier Project. The36219
commission may develop the guidelines in consultation with other36220
interested parties. The Board of Regents and all state-assisted36221
and state-supported institutions of higher education shall take36222
all actions necessary to implement grants awarded by the Third36223
Frontier Commission.36224

       The foregoing appropriation item CAP-068, Third Frontier36225
Project, for which an appropriation is made from the Higher36226
Education Improvement Fund (Fund 034), is determined to consist of36227
capital improvements and capital facilities for state-supported36228
and state-assisted institutions of higher education, and is36229
designated for the capital facilities to which proceeds of36230
obligations in the Higher Education Improvement Fund (Fund 034)36231
are to be applied.36232

       Section 291.20.  The appropriations made in Section 289.10 36233
are subject to Sections 256.30, 256.40, 256.50, 256.60, 256.70, 36234
and 256.80 of this act.36235

       Section 293.10. All items set forth in this section are 36236
hereby appropriated out of any moneys in the state treasury to the 36237
credit of the Parks and Recreation Improvement Fund (Fund 035) 36238
that are not otherwise appropriated:36239

Appropriations

DNR DEPARTMENT OF NATURAL RESOURCES
36240

CAP-099 South Bass Island State Park $ 1,500,000 36241
Total Department of Natural Resources $ 1,500,000 36242
TOTAL Parks and Recreation Improvement Fund $ 1,500,000 36243


       Section 293.20. DNR - PARKS AND RECREATION IMPROVEMENT36245

       The Treasurer of State is hereby authorized to issue and 36246
sell, in accordance with Section 2i of Article VIII, Ohio 36247
Constitution, Chapter 154. and particularly section 154.22 of the 36248
Revised Code, original obligations in an aggregate principal 36249
amount not to exceed $2,000,000, in addition to the original 36250
issuance of obligations heretofore authorized by prior acts of the 36251
General Assembly. These authorized obligations shall be issued and 36252
sold from time to time, subject to applicable constitutional and 36253
statutory limitations, as needed to ensure sufficient moneys to 36254
the credit of the Parks and Recreation Improvement Fund (Fund 035) 36255
to pay costs of capital facilities for parks and recreation.36256

       Section 295.10. All items set forth in this section are 36257
hereby appropriated out of any moneys in the state treasury to the 36258
credit of the State Capital Improvements Fund (Fund 038) that are 36259
not otherwise appropriated:36260

Appropriations

PWC PUBLIC WORKS COMMISSION
36261

CAP-150 Local Public Infrastructure $ 120,000,000 36262
Total Public Works Commission $ 120,000,000 36263
TOTAL State Capital Improvements Fund $ 120,000,000 36264

       The foregoing appropriation item CAP-150, Local Public36265
Infrastructure, shall be used in accordance with sections 164.0136266
to 164.12 of the Revised Code. The Director of the Public Works36267
Commission may certify to the Director of Budget and Management36268
that a need exists to appropriate investment earnings to be used36269
in accordance with sections 164.01 to 164.12 of the Revised Code.36270
If the Director of Budget and Management determines pursuant to36271
division (D) of section 164.08 and section 164.12 of the Revised36272
Code that investment earnings are available to support additional36273
appropriations, such amounts are hereby appropriated.36274

       Section 295.20. The Ohio Public Facilities Commission is 36275
hereby authorized to issue and sell, in accordance with Section 2m 36276
of Article VIII, Ohio Constitution, and pursuant to sections 36277
151.01 and 151.08 of the Revised Code, original obligations of the 36278
state, in an aggregate principal amount not to exceed 36279
$120,000,000, in addition to the original obligations heretofore 36280
authorized by prior acts of the General Assembly. These authorized 36281
obligations shall be issued and sold from time to time, subject to 36282
applicable constitutional and statutory limitations, as needed to 36283
ensure sufficient moneys to the credit of the State Capital 36284
Improvements Fund (Fund 038) to pay costs of the state in 36285
financing or assisting in the financing of local subdivision 36286
capital improvement projects.36287

       Section 297.10.  All items set forth in this section are 36288
hereby appropriated out of any moneys in the state treasury to the 36289
credit of the State Capital Improvements Revolving Loan Fund (Fund 36290
040). Revenues to the State Capital Improvements Revolving Loan 36291
Fund shall consist of all repayments of loans made to local36292
subdivisions for capital improvements, investment earnings on36293
moneys in the fund, and moneys obtained from federal or private36294
grants or from other sources for the purpose of making loans for36295
the purpose of financing or assisting in the financing of the cost36296
of capital improvement projects of local subdivisions.36297

Appropriations

PWC PUBLIC WORKS COMMISSION
36298

CAP-151 Revolving Loan $ 24,100,000 36299
Total Public Works Commission $ 24,100,000 36300
TOTAL State Capital Improvements Revolving 36301
Loan Fund $ 24,100,000 36302

       The foregoing appropriation item CAP-151, Revolving Loan,36303
shall be used in accordance with sections 164.01 to 164.12 of the36304
Revised Code.36305

       Section 299.10. All items set forth in this section are 36306
hereby appropriated out of any moneys in the state treasury to the 36307
credit of the Clean Ohio Conservation Fund (Fund 056) that are not 36308
otherwise appropriated:36309

Appropriations

PWC PUBLIC WORKS COMMISSION
36310

CAP-152 Clean Ohio Conservation $ 37,500,000 36311
Total Public Works Commission $ 37,500,000 36312
TOTAL Clean Ohio Conservation Fund $ 37,500,000 36313

       The foregoing appropriation item CAP-152, Clean Ohio 36314
Conservation, shall be used in accordance with sections 164.20 to 36315
164.27 of the Revised Code. If the Public Works Commission 36316
receives refunds due to project overpayments that are discovered 36317
during the post-project audit, the Director of the Public Works 36318
Commission may certify to the Director of Budget and Management 36319
that refunds have been received. If the Director of Budget and 36320
Management determines that the project refunds are available to 36321
support additional appropriations, such amounts are hereby 36322
appropriated.36323

       Section 301.10. All items set forth in this section are 36324
hereby appropriated out of any moneys in the state treasury to the 36325
credit of the Clean Ohio Agricultural Easement Fund (Fund 057) 36326
that are not otherwise appropriated:36327

Appropriations

AGR DEPARTMENT OF AGRICULTURE
36328

CAP-047 Clean Ohio Agricultural Easement $ 6,250,000 36329
Total Department of Agriculture $ 6,250,000 36330
TOTAL Clean Ohio Agricultural Easement Fund $ 6,250,000 36331


       Section 301.20. All items set forth in this section are 36333
hereby appropriated out of any moneys in the state treasury to the 36334
credit of the Clean Ohio Trail Fund (Fund 061) that are not 36335
otherwise appropriated:36336

Appropriations

DNR DEPARTMENT OF NATURAL RESOURCES
36337

CAP-014 Clean Ohio Trail $ 6,250,000 36338
Total Department of Natural Resources $ 6,250,000 36339
TOTAL Clean Ohio Trail Fund $ 6,250,000 36340


       Section 301.30. The Ohio Public Facilities Commission is 36342
hereby authorized to issue and sell, in accordance with Section 2o 36343
of Article VIII, Ohio Constitution, and pursuant to sections 36344
151.01 and 151.09 of the Revised Code, original obligations of the 36345
state in an aggregate amount not to exceed $50,000,000 in addition 36346
to the original issuance of obligations heretofore authorized by 36347
prior acts of the General Assembly. These authorized obligations 36348
shall be issued and sold from time to time, subject to applicable 36349
constitutional and statutory limitations, as needed to ensure 36350
sufficient moneys to the credit of the Clean Ohio Conservation 36351
Fund (Fund 056), the Clean Ohio Agricultural Easement Fund (Fund 36352
057), and the Clean Ohio Trail Fund (Fund 061) to pay costs of 36353
conservation projects.36354

       Section 303.10. All items set forth in this section are 36355
hereby appropriated out of any moneys in the state treasury to the 36356
credit of the State Fire Marshal Fund (Fund 546) that are not 36357
otherwise appropriated:36358

Appropriations

COM DEPARTMENT OF COMMERCE
36359

CAP-114 Office and Dorm Addition $ 1,908,000 36360
Total Department of Commerce $ 1,908,000 36361
TOTAL State Fire Marshal Fund $ 1,908,000 36362


       Section 305.10. All items set forth in this section are 36364
hereby appropriated out of any moneys in the state treasury to the 36365
credit of the Veterans' Home Improvement Fund (Fund 604) that are 36366
not otherwise appropriated:36367

Appropriations

OVH OHIO VETERANS' HOME
36368

CAP-781 Secrest/Veterans' Hall Roof Replacement $ 552,500 36369
Total Ohio Veterans' Home $ 552,500 36370
TOTAL Veterans' Home Improvement Fund $ 552,500 36371


       Section 401.10. CERTIFICATION OF AVAILABILITY OF MONEYS36373

       No moneys that require release shall be expended from any36374
appropriation contained in this act without certification of the36375
Director of Budget and Management that there are sufficient moneys36376
in the state treasury in the fund from which the appropriation is36377
made. Such certification made by the Office of Budget and36378
Management shall be based on estimates of revenue, receipts, and36379
expenses. Nothing herein shall be construed as a limitation on36380
the authority of the Director of Budget and Management as granted36381
in section 126.07 of the Revised Code.36382

       Section 401.20. LIMITATION ON USE OF CAPITAL APPROPRIATIONS36383

        The appropriations made in this act, excluding those made to 36384
the State Capital Improvement Fund (Fund 038) and the State36385
Capital Improvements Revolving Loan Fund (Fund 040) for buildings 36386
or structures, including remodeling and renovations, are limited 36387
to:36388

       (A) Acquisition of real property or interest in real36389
property;36390

       (B) Buildings and structures, which includes construction,36391
demolition, complete heating, lighting, and lighting fixtures, and36392
all necessary utilities, ventilating, plumbing, sprinkling, and36393
sewer systems, when such systems are authorized or necessary;36394

       (C) Architectural, engineering, and professional services36395
expenses directly related to the projects;36396

       (D) Machinery that is a part of structures at the time of36397
initial acquisition or construction;36398

       (E) Acquisition, development, and deployment of new computer36399
systems, including the redevelopment or integration of existing36400
and new computer systems, but excluding regular or ongoing36401
maintenance or support agreements;36402

       (F) Equipment that meets all the following criteria:36403

       (1) The equipment is essential in bringing the facility up to 36404
its intended use.36405

       (2) The unit cost of the equipment, and not the individual36406
parts of a unit, is about $100 or more.36407

       (3) The equipment has a useful life of five years or more.36408

       (4) The equipment is necessary for the functioning of the36409
particular facility or project.36410

       No equipment shall be paid for from these appropriations that36411
is not an integral part of or directly related to the basic36412
purpose or function of a project for which moneys are36413
appropriated. This paragraph does not apply to appropriation line 36414
items for equipment.36415

       Section 401.30. CONTINGENCY RESERVE REQUIREMENT36416

        Any request for release of capital appropriations by the36417
Director of Budget and Management or the Controlling Board of36418
capital appropriations for projects, the contracts for which are36419
awarded by the Department of Administrative Services, shall 36420
contain a contingency reserve, the amount of which shall be36421
determined by the Department of Administrative Services, for 36422
payment of unanticipated project expenses. Any amount deducted 36423
from the encumbrance for a contractor's contract as an assessment 36424
for liquidated damages shall be added to the encumbrance for the36425
contingency reserve. Contingency reserve funds shall be used to36426
pay costs resulting from unanticipated job conditions, to comply36427
with rulings regarding building and other codes, to pay costs36428
related to errors or omissions in contract documents, to pay costs 36429
associated with changes in the scope of work, and to pay the cost 36430
of settlements and judgments related to the project.36431

       Any funds remaining upon completion of a project, may, upon 36432
approval of the Controlling Board, be released for the use of the 36433
institution to which the appropriation was made for another 36434
capital facilities project or projects.36435

       Section 401.40. AGENCY ADMINISTRATION OF CAPITAL FACILITIES36436
PROJECTS36437

       Notwithstanding sections 123.01 and 123.15 of the Revised36438
Code, the Director of Administrative Services may authorize the36439
Departments of Mental Health, Mental Retardation and Developmental36440
Disabilities, Alcohol and Drug Addiction Services, Agriculture,36441
Jobs and Family Services, Rehabilitation and Correction, Youth36442
Services, Public Safety, Transportation, the Ohio Veterans' Home, 36443
and the Rehabilitation Services Commission to administer any36444
capital facilities projects when the estimated cost, including36445
design fees, construction, equipment, and contingency amounts, is36446
less than $1,500,000. Requests for authorization to administer36447
capital facilities projects shall be made in writing to the36448
Director of Administrative Services by the respective state agency36449
within sixty days after the effective date of the act in which the36450
General Assembly initially makes an appropriation for the project. 36451
Upon the release of funds for such projects by the Controlling 36452
Board or the Director of Budget and Management, the agency may 36453
administer the capital project or projects for which agency 36454
administration has been authorized without the supervision, 36455
control, or approval of the Director of Administrative Services.36456

       The state agency authorized by the Director of Administrative 36457
Services to administer capital facilities projects pursuant to 36458
this section shall comply with the applicable procedures and36459
guidelines established in Chapter 153. of the Revised Code.36460

       Section 401.50. SATISFACTION OF JUDGMENTS AND SETTLEMENTS36461
AGAINST THE STATE36462

       Except as otherwise provided in this section, an36463
appropriation contained in this act or any other act may be used36464
for the purpose of satisfying judgments, settlements, or36465
administrative awards ordered or approved by the Court of Claims36466
or by any other court of competent jurisdiction in connection with36467
civil actions against the state. This authorization shall not36468
apply to appropriations to be applied to or used for payment of36469
guarantees by or on behalf of the state or for payments under36470
lease agreements relating to or debt service on bonds, notes, or36471
other obligations of the state. Notwithstanding any other section36472
of law to the contrary, this authorization includes appropriations36473
from funds into which proceeds or direct obligations of the state36474
are deposited only to the extent that the judgment, settlement, or36475
administrative award is for or represents capital costs for which36476
the appropriation may otherwise be used and is consistent with the36477
purpose for which any related obligations were issued or entered 36478
into. Nothing contained in this section is intended to subject the36479
state to suit in any forum in which it is not otherwise subject to36480
suit, nor is it intended to waive or compromise any defense or36481
right available to the state in any suit against it.36482

       Section 401.60. CAPITAL RELEASES BY THE DIRECTOR OF BUDGET 36483
AND MANAGEMENT36484

       Notwithstanding section 126.14 of the Revised Code, 36485
appropriations for appropriation items CAP-002, Local Jails, and 36486
CAP-003, Community-Based Correctional Facilities, appropriated36487
from the Adult Correctional Building Fund (Fund 027) to the36488
Department of Rehabilitation and Correction shall be released upon36489
the written approval of the Director of Budget and Management. The36490
appropriations from the Public School Building Fund (Fund 021),36491
the Education Facilities Trust Fund (Fund N87), and the School36492
Building Program Assistance Fund (Fund 032) to the School36493
Facilities Commission, from the Transportation Building Fund (Fund 36494
029) to the Department of Transportation, from the Clean Ohio 36495
Conservation Fund (Fund 056) to the Public Works Commission, and 36496
appropriations from the State Capital Improvement Fund (Fund 038) 36497
and the State Capital Improvements Revolving Loan Fund (Fund 040) 36498
to the Public Works Commission shall be released upon presentation 36499
of a request to release the funds, by the agency to which the 36500
appropriation has been made, to the Director of Budget and 36501
Management.36502

       Section 401.70. PREVAILING WAGE REQUIREMENT36503

        Except as provided in section 4115.04 of the Revised Code, no 36504
moneys appropriated or reappropriated by the 126th General 36505
Assembly shall be used for the construction of public36506
improvements, as defined in section 4115.03 of the Revised Code,36507
unless the mechanics, laborers, or workers engaged therein are36508
paid the prevailing rate of wages as prescribed in section 4115.0436509
of the Revised Code. Nothing in this section shall affect the36510
wages and salaries established for state employees under the36511
provisions of Chapter 124. of the Revised Code, or collective36512
bargaining agreements entered into by the state pursuant to36513
Chapter 4117. of the Revised Code, while engaged on force account36514
work, nor shall this section interfere with the use of inmate and36515
patient labor by the state.36516

       Section 401.80. CAPITAL FACILITIES LEASES36517

       Capital facilities for which appropriations are made from the36518
Highway Safety Building Fund (Fund 025), the Administrative 36519
Building Fund (Fund 026), the Adult Correctional Building Fund 36520
(Fund 027), and the Juvenile Correctional Building Fund (Fund 028) 36521
may be leased by the Ohio Building Authority to the Department of36522
Public Safety, the Department of Youth Services, the Department of 36523
Administrative Services, and the Department of Rehabilitation and 36524
Correction, and other agreements may be made by the Ohio Building 36525
Authority and the departments with respect to the use or purchase 36526
of such capital facilities, or subject to the approval of the 36527
director of the department or the commission, the Ohio Building 36528
Authority may lease such capital facilities to, and make other 36529
agreements with respect to the use or purchase thereof with, any 36530
governmental agency or nonprofit corporation having authority 36531
under law to own, lease, or operate such capital facilities. The 36532
director of the department or the commission may sublease such 36533
capital facilities to, and make other agreements with respect to 36534
the use or purchase thereof with, any such governmental agency or 36535
nonprofit corporation, which may include provisions for 36536
transmittal of receipts of that agency or nonprofit corporation of 36537
any charges for the use of such facilities, all upon such terms 36538
and conditions as the parties may agree upon and any other 36539
provision of law affecting the leasing, acquisition, or36540
disposition of capital facilities by such parties.36541

       Section 401.90. AUTHORIZATION OF THE DIRECTOR OF BUDGET AND 36542
MANAGEMENT36543

        The Director of Budget and Management shall authorize both of 36544
the following:36545

       (A) The initial release of moneys for projects from the funds 36546
into which proceeds of direct obligations of the state are36547
deposited.36548

       (B) The expenditure or encumbrance of moneys from funds into36549
which proceeds of direct obligations are deposited, only after36550
determining to the director's satisfaction that either of the36551
following apply:36552

       (1) The application of such moneys to the particular project36553
will not negatively affect any exemption or exclusion from federal36554
income tax of the interest or interest equivalent on obligations,36555
issued to provide moneys to the particular fund.36556

       (2) Moneys for the project will come from the proceeds of36557
obligations, the interest on which is not so excluded or exempt36558
and which have been authorized as "taxable obligations" by the36559
issuing authority.36560

       The director shall report any nonrelease of moneys pursuant36561
to this section to the Governor, the presiding officer of each36562
house of the General Assembly, and the agency for the use of which36563
the project is intended.36564

       Section 403.10. OHIO ADMINISTRATIVE KNOWLEDGE SYSTEM PROJECT36565

       The Ohio Administrative Knowledge System (OAKS) shall be an 36566
enterprise resource planning system that replaces the state's 36567
central services infrastructure systems, including, but not 36568
limited to, the central accounting system, the human 36569
resources/payroll system, the capital improvements projects 36570
tracking system, the fixed assets management system, and the 36571
procurement system. The Department of Administrative Services, in 36572
conjunction with the Office of Budget and Management, may acquire 36573
the system, including, but not limited to, the enterprise resource 36574
planning software and installation and implementation thereof 36575
pursuant to Chapter 125. of the Revised Code. Any lease-purchase 36576
arrangement utilized under Chapter 125. of the Revised Code, 36577
including any fractionalized interest therein as defined in 36578
division (N) of section 133.01 of the Revised Code, shall provide 36579
at the end of the lease periods that OAKS becomes the property of 36580
the state.36581

       Section 403.20. SCHOOL FACILITIES ENCUMBRANCES AND36582
REAPPROPRIATION36583

       At the request of the Executive Director of the Ohio School36584
Facilities Commission, the Director of Budget and Management may36585
cancel encumbrances for school district projects from a previous36586
biennium if the district has not raised its local share of project36587
costs within one year of receiving Controlling Board approval in36588
accordance with section 3318.05 of the Revised Code. The Executive36589
Director of the Ohio School Facilities Commission shall certify36590
the amounts of these canceled encumbrances to the Director of36591
Budget and Management on a quarterly basis. The amounts of the36592
canceled encumbrances are hereby appropriated.36593

       Section 403.30. REAPPROPRIATION OF UNEXPENDED ENCUMBERED36594
BALANCES OF CAPITAL APPROPRIATIONS36595

       (A) An unexpended balance of a capital appropriation or36596
reappropriation that a state agency has lawfully encumbered prior36597
to the close of a capital biennium is hereby reappropriated for36598
the following capital biennium from the fund from which it was36599
originally appropriated or was reappropriated and shall be used36600
only for the purpose of discharging the encumbrance in the36601
following capital biennium. For those encumbered appropriations or36602
reappropriations, any Controlling Board approval previously36603
granted and referenced by the encumbering document remains in36604
effect until the encumbrance is discharged in the following36605
capital biennium or until the encumbrance expires at the end of36606
the following capital biennium.36607

       (B) At the end of the reappropriation period provided for by36608
division (A) of this section, an unexpended balance of a capital36609
appropriation or reappropriation that remains encumbered at the36610
end of that period is hereby reappropriated for the next capital36611
biennium from the fund from which it was originally appropriated36612
or was reappropriated and shall be used only for the purpose of36613
discharging the encumbrance in the next capital biennium. For36614
those encumbered appropriations or reappropriations, any36615
Controlling Board approval previously granted and referenced by36616
the encumbering document remains in effect until the encumbrance36617
is discharged in the next capital biennium or until the36618
encumbrance expires at the end of the next capital biennium.36619

       (C) At the end of the reappropriation period provided for by36620
division (B) of this section, a reappropriation made pursuant to36621
division (B) of this section shall lapse, and the encumbrance36622
shall expire.36623

       (D) If an encumbrance expired pursuant to division (C) of36624
this section, the Director of Budget and Management may36625
re-establish the encumbrance as provided in this division. If a36626
reappropriation for a project is made by the General Assembly for36627
the biennium immediately following the biennium in which an36628
encumbrance for that project expired, the Director of Budget and36629
Management may re-establish the encumbrance in an amount not to36630
exceed the amount of the expired encumbrance, in the name of the36631
contractor named in the expired encumbrance, and for the same36632
purpose specified in the expired encumbrance. The encumbrance36633
amount shall be in addition to the amount of the reappropriation 36634
and is hereby reappropriated. The amount re-encumbered shall be 36635
used only for the purpose of discharging the encumbrance in the 36636
capital biennium for which the reappropriation was made. For those 36637
re-encumbered reappropriations, any Controlling Board approval 36638
previously granted and referenced by the expired encumbering 36639
document remains in effect until the encumbrance is discharged or 36640
expires at the end of the capital biennium for which the 36641
reappropriation was made. If any portion of the amount 36642
re-encumbered by the Director of Budget and Management under this 36643
division is not expended prior to the close of the capital 36644
biennium for which the reappropriation was made, that amount is 36645
hereby reappropriated for the following capital biennium as 36646
provided for in division (A) of this section and subject to the 36647
provisions of division (A) of this section.36648

       Section 403.40.  Capital reappropriations in this act that 36649
have been released by the Controlling Board or the Director of 36650
Budget and Management between June 30, 2004, and July 1, 2006, do 36651
not require further approval or release prior to being encumbered.36652
Funds reappropriated in excess of such prior releases shall be36653
released in accordance with applicable provisions of this act.36654

       Section 403.50.  Unless otherwise specified, the36655
reappropriations made in this act represent the unencumbered and36656
unallotted balances of prior years' capital improvements36657
appropriations estimated to be available on June 30, 2006. The36658
actual balances on June 30, 2006, for the appropriation items in36659
this act are hereby reappropriated. Additionally, there is hereby36660
reappropriated the unencumbered and unallotted balances on June36661
30, 2006, of any appropriation items either reappropriated in Am. 36662
Sub. S.B. 189 of the 125th General Assembly or appropriated in Am. 36663
Sub. H.B. 16 of the 126th General Assembly, or created by the36664
Controlling Board pursuant to section 127.15 of the Revised Code36665
from appropriation items in Am. Sub. S.B. 189 of the 125th General 36666
Assembly and Am. Sub. H.B. 16 of the 126th General Assembly, and 36667
this act, if the Director of Budget and Management determines that 36668
such balances are needed to complete the projects for which they 36669
were reappropriated or appropriated. The appropriation items and36670
amounts that are reappropriated by this act shall be reported to36671
the Controlling Board within 30 days after the effective date of36672
this section.36673

       Section 403.60.  No appropriation for a health care facility36674
authorized under this act may be released until the requirements36675
of sections 3702.51 to 3702.68 of the Revised Code have been met.36676

       Section 403.70.  All proceeds received by the state as a 36677
result of litigation, judgments, settlements, or claims, filed by 36678
or on behalf of any state agency as defined by section 1.60 of the36679
Revised Code or any state-supported or state-assisted institution 36680
of higher education, for damages or costs resulting from the use,36681
removal, or hazard abatement of asbestos materials shall be36682
deposited in the Asbestos Abatement Distribution Fund (Fund 674).36683
All funds deposited into the Asbestos Abatement Distribution Fund36684
are hereby appropriated to the Attorney General. To the extent36685
practicable, the proceeds placed in the Asbestos Abatement36686
Distribution Fund shall be divided among the state agencies and36687
state-supported or state-assisted institutions of higher education36688
in accordance with the general provisions of the litigation36689
regarding the percentage of recovery. Distribution of the proceeds36690
to each state agency or state-supported or state-assisted36691
institution of higher education shall be made in accordance with36692
the Asbestos Abatement Distribution Plan to be developed by the36693
Attorney General, the Division of Public Works within the36694
Department of Administrative Services, and the Office of Budget36695
and Management.36696

       In those circumstances where asbestos litigation proceeds are36697
for reimbursement of expenditures made with funds outside the36698
state treasury or damages to buildings not constructed with state36699
appropriations, direct payments shall be made to the affected36700
institutions of higher education. Any proceeds received for36701
reimbursement of expenditures made with funds within the state36702
treasury or damages to buildings occupied by state agencies shall36703
be distributed to the affected agencies with an intrastate36704
transfer voucher to the funds identified in the Asbestos Abatement36705
Distribution Plan.36706

       Such proceeds shall be used for additional asbestos abatement36707
or encapsulation projects, or for other capital improvements,36708
except that proceeds distributed to the General Revenue Fund and36709
other funds that are not bond improvement funds may be used for36710
any purpose. The Controlling Board may, for bond improvement36711
funds, create appropriation items or increase appropriation36712
authority in existing appropriation items equaling the amount of36713
such proceeds. Such amounts approved by the Controlling Board are36714
hereby appropriated. Such proceeds deposited in bond improvement36715
funds shall not be expended until released by the Controlling36716
Board, which shall require certification by the Director of Budget36717
and Management that such proceeds are sufficient and available to36718
fund the additional anticipated expenditures.36719

       Section 403.80. OBLIGATIONS ISSUED UNDER CHAPTER 151. OF THE 36720
REVISED CODE36721

       The capital improvements for which appropriations are made in 36722
this act from the Ohio Parks and Natural Resources Fund (Fund 36723
031), the School Building Program Assistance Fund (Fund 032), the 36724
Higher Education Improvement Fund (Fund 034), the State Capital 36725
Improvements Fund (Fund 038), the Clean Ohio Conservation Fund 36726
(Fund 056), the Clean Ohio Agricultural Easement Fund (Fund 057), 36727
and the Clean Ohio Trail Fund (Fund 061) are determined to be 36728
capital improvements and capital facilities for natural resources, 36729
a statewide system of common schools, state-supported and 36730
state-assisted institutions of higher education, local subdivision 36731
capital improvement projects, and conservation purposes (under the 36732
Clean Ohio Program) and are designated as capital facilities to 36733
which proceeds of obligations issued under Chapter 151. of the 36734
Revised Code are to be applied.36735

       Section 403.90. OBLIGATIONS ISSUED UNDER CHAPTER 152. OF THE 36736
REVISED CODE36737

        The capital improvements for which appropriations are made in 36738
this act from the Highway Safety Building Fund (Fund 025), the 36739
Administrative Building Fund (Fund 026), the Adult Correctional 36740
Building Fund (Fund 027), the Juvenile Correctional Building Fund 36741
(Fund 028), and the Transportation Building Fund (Fund 029) are36742
determined to be capital improvements and capital facilities for36743
housing state agencies and branches of state government and are36744
designated as capital facilities to which proceeds of obligations36745
issued under Chapter 152. of the Revised Code are to be applied.36746

       Section 405.10. OBLIGATIONS ISSUED UNDER CHAPTER 154. OF THE 36747
REVISED CODE36748

       The capital improvements for which appropriations are made in 36749
this act from the Cultural and Sports Facilities Building Fund 36750
(Fund 030), the Mental Health Facilities Improvement Fund (Fund 36751
033), and the Parks and Recreation Improvement Fund (Fund 035) are 36752
determined to be capital improvements and capital facilities for 36753
housing state agencies and branches of government, mental hygiene 36754
and retardation, and parks and recreation and are designated as 36755
capital facilities to which proceeds of obligations issued under 36756
Chapter 154. of the Revised Code are to be applied.36757

       Section 405.20.  Upon the request of the agency to which a36758
capital project appropriation item is appropriated, the Director36759
of Budget and Management may transfer open encumbrance amounts36760
between separate encumbrances for the project appropriation item36761
to the extent that any reductions in encumbrances are agreed to by36762
the contracting vendor and the agency.36763

       Section 405.30.  Any proceeds received by the state as the36764
result of litigation or a settlement agreement related to any36765
liability for the planning, design, engineering, construction, or36766
constructed management of such facilities operated by the36767
Department of Administrative Services shall be deposited into the36768
Administrative Building Fund (Fund 026).36769

       Section 405.40. Sections 203.10 to 405.30 of this act shall 36770
remain in full force and effect commencing on July 1, 2006, and 36771
terminating on June 30, 2008, for the purpose of drawing money 36772
from the state treasury in payment of liabilities lawfully 36773
incurred hereunder, and on June 30, 2008, and not before, the 36774
moneys hereby appropriated shall lapse into the funds from which 36775
they are severally appropriated. If, under Section 1c of Article 36776
II, Ohio Constitution, Section 1c, Sections 203.10 to 405.30 of 36777
this act do not take effect until after July 1, 2006, Sections 36778
203.10 to 405.30 of this act shall be and remain in full force and 36779
effect commencing on that later effective date.36780

       Section 405.50. TRANSFERS TO THE SCHOOL DISTRICT SOLVENCY 36781
ASSISTANCE FUND (FUND 5H3)36782

        Notwithstanding any provision of law to the contrary, upon 36783
the request of the Superintendent of Public Instruction, the 36784
Director of Budget and Management may make transfers of cash to 36785
the School District Solvency Assistance Fund (Fund 5H3) from any 36786
Department of Education administered fund or the General Revenue 36787
Fund to maintain sufficient cash balances in the School District 36788
Solvency Assistance Fund (Fund 5H3) in fiscal years 2006 and 2007 36789
for providing assistance and grants to school districts to enable 36790
them to remain solvent and to pay unforeseeable expenses of a 36791
temporary or emergency nature that they are unable to pay from 36792
existing resources. The Director of Budget and Management shall 36793
notify the members of the Controlling Board of any such transfers.36794

        This section is not subject to the referendum. Therefore, 36795
under Ohio Constitution, Article II, Section 1d and section 1.471 36796
of the Revised Code, this section goes into immediate effect when 36797
this act becomes law.36798

       Section 405.60. The amendment of section 6301.03 of the 36799
Revised Code by Am. Sub. S.B. 189 of the 125th General Assembly 36800
applies on and after July 1, 2004. Local areas and sub-recipients 36801
of a local area may continue to use the public assistance fund to 36802
facilitate close out of workforce development activities conducted 36803
pursuant to the "Workforce Investment Act of 1998," 112 Stat. 936, 36804
29 U.S.C. 2801, as amended, or Chapter 6301. of the Revised Code 36805
that occurred prior to July 1, 2004.36806

       Section 506.03. (A) If money deposited into an escrow account 36807
under section 153.63 of the Revised Code by the Department of 36808
Administrative Services has not been released pursuant to that 36809
section due to the failure of the contractor, within a reasonable 36810
time, to give notice requesting release, the money shall be 36811
released pursuant to division (B) of this section to the Director 36812
of Administrative Services, who shall deposit it to the credit of 36813
the State Architect's Fund created under section 123.10 of the 36814
Revised Code.36815

        (B) Notwithstanding section 153.63 of the Revised Code, the 36816
escrow agent in charge of the money described in division (A) of 36817
this section shall release the money to the Director if both of 36818
the following occur:36819

       (1) The Director notifies the contractor of the existence of 36820
the escrowed amount in writing, sent by certified mail to the 36821
contractor's last known address and to the last known address of 36822
the contractor's statutory agent, if such agent exists;36823

       (2) The contractor or statutory agent fails to respond to the 36824
notice by the date that is thirty days after the date the notice 36825
is sent.36826

       (C) Money released to the Director pursuant to this section 36827
shall be considered an additional fee related to the 36828
administration of the contract for which the escrow deposit was 36829
made.36830

       Section 512.03. CASH TRANSFER TO DEPARTMENT OF HEALTH'S 36831
GENERAL OBLIGATIONS FUND36832

       Not later than 30 days after the effective date of this 36833
section, the Director of Budget and Management shall transfer 36834
$103,981.68 cash from the Adjutant General's Department's Camp 36835
Perry Clubhouse and Rental Fund (Fund 536) to the Department of 36836
Health's General Obligations Fund (Fund 392).36837

       Section 512.03.03. DEPARTMENT OF EDUCATION APPROPRIATION 36838
TRANSFERS36839

       The Director of Budget and Management, in consultation with 36840
the Superintendent of Public Instruction, may transfer up to 36841
$200,000 in fiscal year 2006 and up to $300,000 in fiscal year 36842
2007 of unspent and unencumbered balances of General Revenue Fund 36843
appropriation items within the Department of Education to GRF 36844
appropriation item 200-100, Personal Services. The funds 36845
transferred shall be used for the administration of the 36846
Educational Choice Scholarship Pilot Program. All funds 36847
transferred under this section are hereby appropriated.36848

       Section 512.06.  TRANSFERS TO STATE NEED-BASED FINANCIAL AID 36849
PROGRAMS36850

       In fiscal year 2006, if the Chancellor of the Board of 36851
Regents determines that additional funds are needed to support the 36852
distribution of state need-based financial aid in accordance with 36853
section 3333.12 of the Revised Code, the Chancellor shall 36854
recommend the reallocation of unencumbered and unobligated 36855
appropriation balances of General Revenue Fund appropriation items 36856
within the Board of Regents to GRF appropriation item 235-503, 36857
Ohio Instructional Grants. If the Director of Budget and 36858
Management determines that such a reallocation is required, the 36859
Director may transfer those identified unencumbered and 36860
unobligated funds within the Board of Regents as necessary to GRF 36861
appropriation item 235-503, Ohio Instructional Grants. The amounts 36862
transferred to appropriation item 235-503, Ohio Instructional 36863
Grants, are hereby appropriated. If those unencumbered and 36864
unobligated funds are not sufficient to support the distribution 36865
of state need-based financial aid in accordance with section 36866
3333.12 of the Revised Code in fiscal year 2006, the Director of 36867
Budget and Management may increase the appropriation from the 36868
General Revenue Fund of appropriation item 235-503, Ohio 36869
Instructional Grants, in fiscal year 2006 by up to $30,000,000. 36870

       In fiscal year 2007, if the Chancellor of the Board of 36871
Regents determines that additional funds are needed to support the 36872
distribution of state need-based financial aid in accordance with 36873
sections 3333.12 and 3333.122 of the Revised Code, the Chancellor 36874
shall recommend the reallocation of unencumbered and unobligated 36875
appropriation balances of General Revenue Fund appropriation items 36876
within the Board of Regents to GRF appropriation items 235-503, 36877
Ohio Instructional Grants, and 235-563, Ohio College Opportunity 36878
Grant. If the Director of Budget and Management determines that 36879
such a reallocation is required, the Director may transfer those 36880
identified unencumbered and unobligated funds within the Board of 36881
Regents as necessary to GRF appropriation items 235-503, Ohio 36882
Instructional Grants, and 235-563, Ohio College Opportunity Grant. 36883
The amounts transferred to appropriation items 235-503, Ohio 36884
Instructional Grants, and 235-563, Ohio College Opportunity Grant, 36885
are hereby appropriated. If those unencumbered and unobligated 36886
funds are not sufficient to support the distribution of state 36887
need-based financial aid in accordance with sections 3333.12 and 36888
3333.122 of the Revised Code in fiscal year 2007, the Director of 36889
Budget and Management may increase the appropriation from the 36890
General Revenue Fund of appropriation items 235-503, Ohio 36891
Instructional Grants, and 235-563, Ohio College Opportunity Grant, 36892
in fiscal year 2007. The combined increase to appropriation items 36893
235-503, Ohio Instructional Grants, and 235-563, Ohio College 36894
Opportunity Grant, authorized under this section shall not exceed 36895
$30,000,000 in fiscal year 2007. 36896

       Section 512.12. DEPARTMENT OF MENTAL RETARDATION AND 36897
DEVELOPMENTAL DISABILITIES36898

        By June 30, 2006, or as soon as possible thereafter, the 36899
Director of Budget and Management shall, to fulfill the 36900
requirement of section 5123.23 of the Revised Code, transfer 36901
$4,163.90 cash from the Miscellaneous Revenue Fund (Fund 152 in 36902
the Department of Mental Retardation and Developmental 36903
Disabilities) to the General Revenue Fund.36904

       Section 512.15. TRANSFER TO DEPARTMENT OF JOB AND FAMILY 36905
SERVICES FOR PACE PAYMENTS36906

       The Director of Job and Family Services and the Director of 36907
Aging may certify on a quarterly basis to the Director of Budget 36908
and Management the nonfederal amount paid to PACE providers for 36909
Medicaid services. On receipt of the certification, the Director 36910
of Budget and Management may:36911

        (1) Transfer appropriations equal to the amount certified 36912
from GRF appropriation item 490-421, PACE, to GRF appropriation 36913
item 600-525, Health Care/Medicaid;36914

        (2) Increase the appropriation of GRF appropriation item 36915
600-525, Health Care/Medicaid, by the corresponding federal share; 36916
and36917

        (3) Decrease the appropriation in appropriation item 490-621, 36918
PACE-Federal, (Fund 3C4) by the corresponding federal share.36919

       Section 512.18. TRANSFER TO THE DEPARTMENT OF JOB AND FAMILY 36920
SERVICES FROM THE DEPARTMENT OF EDUCATION36921

       Transfers from the Department of Education to the Department 36922
of Job and Family Services pursuant to section 3317.023 of the 36923
Revised Code are hereby appropriated to appropriation item 36924
600-671, Medicaid Program Support. Federal funds generated by 36925
expenditure of the transfers are hereby appropriated to 36926
appropriation item 600-623, Health Care Federal. Within seven days 36927
after initiating the transfer, the Director of Job and Family 36928
Services shall notify the Director of Budget and Management of the 36929
transfer.36930

       Section 515.03. (A) The Director of Budget and Management 36931
shall, on the effective date of this section, supersede and 36932
replace the Auditor of State in all matters relating to the 36933
drawing of warrants for the payment or transfer of money from the 36934
state treasury (referred to in this section as "the payment 36935
function"). With respect to the payment function, the Director 36936
shall succeed to and perform all of the duties, powers, and 36937
obligations of the Auditor of State provided for by law.36938

        (B) Any aspect of the payment function commenced but not 36939
completed by the Auditor of State on the effective date of this 36940
section shall be completed by the Director or the staff of the 36941
Office of Budget and Management in the same manner, and with the 36942
same effect, as if completed by the Auditor of State or the staff 36943
of the Auditor of State. Any validation, cure, right, privilege, 36944
remedy, obligation, or liability related to the payment function 36945
is not lost or impaired by reason of the transfer required by this 36946
section and shall be administered by the Office of Budget and 36947
Management. All of the rules, orders, and determinations of the 36948
Auditor of State in relation to the payment function continue in 36949
effect as rules, orders, and determinations of the Director of 36950
Budget and Management until modified or rescinded by the Director. 36951
At the request of the Auditor of State and if necessary to ensure 36952
the integrity of the numbering of the Administrative Code, the 36953
Director of the Legislative Service Commission shall renumber 36954
rules of the Auditor of State in relation to the payment function 36955
to reflect the transfer to the Director of Budget and Management.36956

        (C) Subject to the lay-off provisions of sections 124.321 to 36957
124.328 of the Revised Code, the Auditor of State and the Director 36958
of Budget and Management shall identify the employees of the 36959
Auditor of State assigned to or responsible for the payment 36960
function who shall be transferred to the Office of Budget and 36961
Management. The transfer shall take effect on July 1, 2007, or as 36962
soon as possible thereafter.36963

        (D) Whenever the Auditor of State in relation to the payment 36964
function is referred to in any law, contract, or other document, 36965
the reference shall be deemed to refer to the Director of Budget 36966
and Management.36967

        (E) Any action or proceeding that is related to the payment 36968
function and is pending on the effective date of this section is 36969
not affected by the transfer and shall be prosecuted or defended 36970
in the name of the Director of Budget and Management or the Office 36971
of Budget and Management. In all such actions and proceedings the 36972
Director or the Office, upon application to the court, shall be 36973
substituted as a party.36974

       Section 515.06. (A) The Director of Administrative Services, 36975
the Director of Agriculture, the Director of Health, and the 36976
Director of Environmental Protection shall enter into a memorandum 36977
of understanding concerning the co-location at the Department of 36978
Agriculture's campus in Reynoldsburg of the Department of 36979
Agriculture, Department of Health, and Ohio Environmental 36980
Protection Agency laboratory and related office and storage 36981
facilities. The memorandum shall include the agreed upon 36982
obligations and responsibilities of the agencies relative to the 36983
facilities, and it and any later revision shall not take effect 36984
unless approved by the Director of Budget and Management.36985

        (B) Notwithstanding division (A)(12) of section 123.01 of the 36986
Revised Code, and as shall be specified in the memorandum, the 36987
Department of Agriculture shall be responsible for the maintenance 36988
and care of the co-located facilities, the cost of which care 36989
shall be itemized and proportionately allocated among the 36990
Department of Agriculture, the Department of Health, and the Ohio 36991
Environmental Protection Agency. Except for this requirement, 36992
nothing in this section affects the authority of the Department of 36993
Administrative Services under section 123.01 of the Revised Code.36994

        (C) If required, the Office of Budget and Management and 36995
Department of Administrative Services shall assist in addressing 36996
issues regarding the memorandum's implementation.36997

       Section 606.05. That Section 3 of Sub. H.B. 11 of the 126th 36998
General Assembly be amended to read as follows:36999

       Sec. 3. (A) Notwithstanding anything to the contrary in 37000
division (E)(D) of section 3317.024 of the Revised Code, in 37001
section 3317.07 of the Revised Code or in rules adopted under that 37002
section, or in Section 206.09.21 of Am. Sub. H.B. 66 of the 126th 37003
General Assembly, during fiscal year 2006 only, upon receipt of a 37004
waiver granted by the Superintendent of Public Instruction a 37005
school district, educational service center, or county MR/DD board 37006
may use the portion of the funds paid under appropriation item 37007
200-503, Bus Purchase Allowance, as approved in the waiver for 37008
purchasing fuel for school buses.37009

       (B) In the manner specified by the Superintendent of Public 37010
Instruction for purposes of this section, a school district, 37011
educational service center, or county MR/DD board may apply to the 37012
Superintendent for a waiver to use funds paid during fiscal year 37013
2006 under appropriation item 200-503, Bus Purchase Allowance, to 37014
purchase fuel for school buses. The Superintendent shall require 37015
the school district, educational service center, or county MR/DD 37016
board to report to the Superintendent by December 31, 2005, its 37017
total expenditures for fuel for buses in fiscal year 2005 and its 37018
estimated expenditures for fuel for buses in fiscal year 2006. The 37019
Superintendent may grant a waiver to a school district, 37020
educational service center, or county MR/DD board only if the 37021
following conditions are met:37022

       (1) The district, service center, or county MR/DD board 37023
demonstrates to the Superintendent's satisfaction that it has a 37024
sufficient supply of buses or contracted bus service to meet its 37025
pupil transportation obligations for fiscal year 2006 without 37026
spending all or part of its allocation of funds under 37027
appropriation item 200-503, Bus Purchase Allowance.37028

       (2) The district's, service center's, or county MR/DD board's 37029
estimate of expenditures for fuel for buses in fiscal year 2006 is 37030
higher than its expenditures for fuel for buses in fiscal year 37031
2005.37032

       The Superintendent shall prescribe in the waiver the portion 37033
of those funds allocated to the school district, service center, 37034
or county MR/DD board under appropriation item 200-503, Bus 37035
Purchase Allowance, that may be used for purchasing fuel for 37036
buses, which portion shall not exceed the difference between the 37037
estimated expenditures for fuel for buses in fiscal year 2006 and 37038
the expenditures for fuel for buses in fiscal year 2005.37039

       (C) Not later than July 31, 2006, each school district, 37040
educational service center, and county MR/DD board that receives a 37041
waiver under this section shall report to the Superintendent of 37042
Public Instruction its actual expenditures to purchase fuel for 37043
school buses in fiscal year 2006. If the Superintendent determines 37044
that the district, service center, or county MR/DD board did not 37045
spend all of the funds from appropriation item 200-503, Bus 37046
Purchase Allowance, prescribed in the waiver to purchase fuel for 37047
buses, the district, service center, or county MR/DD board shall 37048
allocate the remainder of those funds for school bus purchases in 37049
fiscal year 2007.37050

       (D) The Office of Pupil Transportation within the Department 37051
of Education may audit school districts, educational service 37052
centers, and county MR/DD boards that apply for waivers to ensure 37053
the accuracy of the data reported under this section. If the 37054
Office finds that a district, service center, or county MR/DD 37055
board has reported data inaccurately, the Department shall apply 37056
division (L) of section 3301.0714 of the Revised Code to that 37057
district, service center, or county MR/DD board.37058

       Section 606.06. That existing Section 3 of Sub. H.B. 11 of 37059
the 126th General Assembly is hereby repealed.37060

       Section 606.17. That Sections 203.09, 203.12, 203.12.12, 37061
203.45, 203.51, 203.54, 203.66, 203.69, 203.84, 203.87, 37062
203.99.01, 203.99.48, 206.03, 206.09.12, 206.09.15, 206.09.21, 37063
206.09.27, 206.09.36, 206.09.39, 206.09.42, 206.09.66, 206.09.84, 37064
206.16, 206.48, 206.66, 206.66.22, 206.66.23, 206.66.36, 37065
206.66.64, 206.66.66, 206.66.84, 206.66.85, 206.66.91, 206.67.15, 37066
206.67.21, 206.99, 209.04, 209.06.06, 209.06.09, 209.09.06, 37067
209.09.18, 209.15, 209.18, 209.18.09, 209.24, 209.30, 209.33, 37068
209.36, 209.45, 209.63, 209.63.42, 209.64.60, 209.75, 209.81, 37069
209.90.06, 212.03, 212.24, 212.27, 212.30, 212.33, 557.12, and 37070
612.36.03 of Am. Sub. H.B. 66 of the 126th General Assembly be 37071
amended to read as follows:37072

       Sec. 203.09.  ADJ ADJUTANT GENERAL37073

General Revenue Fund37074

GRF 745-401 Ohio Military Reserve $ 15,188 $ 15,188 37075
GRF 745-404 Air National Guard $ 1,939,762 $ 1,939,762 37076
GRF 745-407 National Guard Benefits $ 1,400,000 $ 1,400,000 37077
GRF 745-409 Central Administration $ 3,949,590 $ 3,949,590 37078
GRF 745-499 Army National Guard $ 4,086,222 $ 4,086,222 37079
GRF 745-502 Ohio National Guard Unit Fund $ 102,973 $ 102,973 37080
TOTAL GRF General Revenue Fund $ 11,493,735 $ 11,493,735 37081

General Services Fund Group37082

534 745-612 Armory Improvements $ 534,304 $ 534,304 37083
536 745-620 Camp Perry/Buckeye Inn Operations $ 1,094,970 $ 1,094,970 37084
537 745-604 Ohio National Guard Facility Maintenance $ 219,826 $ 219,826 37085
TOTAL GSF General Services Fund Group $ 1,849,100 $ 1,849,100 37086

Federal Special Revenue Fund Group37087

3E8 745-628 Air National Guard Agreement $ 12,174,760 $ 12,174,760 37088
3R8 745-603 Counter Drug Operations $ 25,000 $ 25,000 37089
341 745-615 Air National Guard Base Security $ 2,424,740 $ 2,424,740 37090
342 745-616 Army National Guard Agreement $ 8,686,893 $ 8,686,893 37091
TOTAL FED Federal Special Revenue Fund Group $ 23,311,393 $ 23,311,393 37092

State Special Revenue Fund Group37093

5DN 745-618 Service Medal Production $ 1,500 $ 0 37094
5U8 745-613 Community Match Armories $ 90,000 $ 91,800 37095
528 745-605 Marksmanship Activities $ 126,078 $ 128,600 37096
TOTAL SSR State Special Revenue Fund Group $ 216,078 217,578 $ 220,400 37097

TOTAL ALL BUDGET FUND GROUPS $ 36,870,306 36,871,806 $ 36,874,628 37098

       NATIONAL GUARD BENEFITS37099

       The foregoing appropriation item 745-407, National Guard 37100
Benefits, shall be used for purposes of sections 5919.31 and 37101
5919.33 of the Revised Code, and for administrative costs of the 37102
associated programs.37103

       For active duty members of the Ohio National Guard who died 37104
after October 7, 2001, while performing active duty, the death 37105
benefit, pursuant to section 5919.33 of the Revised Code, shall be 37106
paid to the beneficiary or beneficiaries designated on the 37107
member's Servicemembers' Group Life Insurance Policy.37108

       STATE ACTIVE DUTY COSTS37109

       Of the foregoing appropriation item 745-409, Central 37110
Administration, $50,000 in each fiscal year shall be used for the 37111
purpose of paying expenses related to state active duty of members 37112
of the Ohio organized militia, in accordance with a proclamation 37113
of the Governor. Expenses include, but are not limited to, the 37114
cost of equipment, supplies, and services, as determined by the 37115
Adjutant General's Department.37116

       NATIONAL GUARD SERVICE MEDAL PRODUCTION37117

        The foregoing appropriation item 745-618, Service Medal 37118
Production, shall be used to cover costs of production of the 37119
Commemorative National Guard Service Medal pursuant to section 37120
5919.19 of the Revised Code.37121

        CASH TRANSFER TO NATIONAL GUARD SERVICE MEDAL FUND37122

        At the request of the Adjutant General, the Director of 37123
Budget and Management may transfer up to $1,500 cash from the 37124
General Revenue Fund to the National Guard Service Medal Fund 37125
(Fund 5DN) in fiscal year 2006.37126

       Sec. 203.12. DAS DEPARTMENT OF ADMINISTRATIVE SERVICES37127

General Revenue Fund37128

GRF 100-403 Public School Employee Benefits $ 1,200,000 $ 1,500,000 37129
GRF 100-404 CRP Procurement Program $ 248,040 $ 268,040 37130
GRF 100-405 Agency Audit Expenses $ 329,000 $ 329,000 37131
GRF 100-406 County & University Human Resources Services $ 60,000 560,000 $ 60,000 560,000 37132
GRF 100-410 Veterans' Records Conversion $ 69,000 $ 48,600 37133
GRF 100-418 Web Sites and Business Gateway $ 3,275,280 $ 3,275,280 37134
GRF 100-419 IT Security Infrastructure $ 1,636,247 $ 1,636,247 37135
GRF 100-421 OAKS Project Implementation $ 484,000 $ 410,839 37136
GRF 100-433 State of Ohio Computer Center $ 4,991,719 $ 4,991,719 37137
GRF 100-439 Equal Opportunity Certification Programs $ 726,481 $ 728,384 37138
GRF 100-447 OBA - Building Rent Payments $ 115,740,400 $ 116,091,300 37139
GRF 100-448 OBA - Building Operating Payments $ 25,393,250 $ 25,647,183 37140
GRF 100-449 DAS - Building Operating Payments $ 4,160,383 $ 4,170,623 37141
GRF 100-451 Minority Affairs $ 47,000 $ 47,000 37142
GRF 100-734 Major Maintenance - State Bldgs $ 50,000 $ 50,000 37143
GRF 102-321 Construction Compliance $ 1,190,959 $ 1,206,779 37144
GRF 130-321 State Agency Support Services $ 2,693,788 $ 2,668,986 37145
TOTAL GRF General Revenue Fund $ 162,295,547 162,795,547 $ 163,129,980 163,629,980 37146

General Services Fund Group37147

112 100-616 DAS Administration $ 5,221,393 $ 5,299,427 37148
115 100-632 Central Service Agency $ 466,517 $ 485,178 860,878 37149
117 100-644 General Services Division - Operating $ 6,834,247 $ 7,245,772 37150
122 100-637 Fleet Management $ 4,025,043 $ 4,032,968 37151
125 100-622 Human Resources Division - Operating $ 18,864,179 $ 19,220,614 37152
127 100-627 Vehicle Liability Insurance $ 3,344,644 $ 3,344,644 37153
128 100-620 Collective Bargaining $ 3,410,952 $ 3,410,952 37154
130 100-606 Risk Management Reserve $ 223,904 $ 223,904 37155
131 100-639 State Architect's Office $ 6,977,274 $ 7,047,427 37156
132 100-631 DAS Building Management $ 10,721,430 $ 11,066,228 37157
133 100-607 IT Services Delivery $ 81,418,432 $ 80,345,564 37158
188 100-649 Equal Opportunity Division - Operating $ 993,378 $ 1,010,256 37159
201 100-653 General Services Resale Merchandise $ 1,553,000 $ 1,553,000 37160
210 100-612 State Printing $ 5,931,421 $ 5,931,421 37161
229 100-630 IT Governance $ 18,531,812 $ 17,601,712 37162
4N6 100-617 Major IT Purchases $ 10,617,166 $ 10,617,166 37163
4P3 100-603 DAS Information Services $ 5,902,099 $ 6,117,004 37164
427 100-602 Investment Recovery $ 5,580,208 $ 5,683,564 37165
5C2 100-605 MARCS Administration $ 9,268,178 $ 9,268,178 37166
5C3 100-608 Skilled Trades $ 1,406,278 $ 1,434,982 37167
5D7 100-621 Workforce Development $ 12,000,000 $ 12,000,000 37168
5L7 100-610 Professional Development $ 2,700,000 $ 2,700,000 37169
5V6 100-619 Employee Educational Development $ 936,129 $ 936,129 37170
TOTAL GSF General Services Fund 37171
Group $ 216,927,684 $ 216,576,090 216,951,790 37172

Federal Special Revenue Fund Group37173

3AJ 100-623 Information Technology Grants $ 82,048 $ 82,048 37174
TOTAL FSR Federal Special Revenue Fund Group $ 82,048 $ 82,048 37175

Agency Fund Group37176

124 100-629 Payroll Deductions $ 2,050,000,000 $ 2,050,000,000 37177
TOTAL AGY Agency Fund Group $ 2,050,000,000 $ 2,050,000,000 37178

Holding Account Redistribution Fund Group37179

R08 100-646 General Services Refunds $ 20,000 $ 20,000 37180
TOTAL 090 Holding Account 37181
Redistribution Fund Group $ 20,000 $ 20,000 37182
TOTAL ALL BUDGET FUND GROUPS $ 2,429,325,279 2,429,825,279 $ 2,429,808,118 2,430,683,818 37183


       Sec. 203.12.12. CENTRAL SERVICE AGENCY FUND37185

       The Director of Budget and Management may transfer up to 37186
$363,851 in fiscal year 2006 from the Occupational Licensing and 37187
Regulatory Fund (Fund 4K9) to the Central Service Agency Fund 37188
(Fund 115). The Director of Budget and Management may transfer up 37189
to $45,184 in fiscal year 2006 from the State Medical Board37190
Operating Fund (Fund 5C6) to the Central Service Agency Fund (Fund37191
115). The Director of Budget and Management may transfer up to 37192
$625 in fiscal year 2006 from the Motor Vehicle Collision Repair 37193
Registration Fund (Fund 5H9) to the Central Service Agency Fund 37194
(Fund 115). The appropriation item 100-632, Central Service37195
Agency, shall be used to purchase the necessary equipment,37196
products, and services to maintain an automated application for 37197
the professional licensing boards, and to support their licensing 37198
functions in fiscal year 2006. The amount of the cash transfers is37199
appropriated to appropriation item 100-632, Central Service37200
Agency.37201

       The Department of Administrative Services shall establish 37202
charges for recovering the costs of maintaining an automated 37203
application for the professional licensing boards and for the 37204
costs of supporting licensing functions in fiscal year 2007. In 37205
establishing these charges for fiscal year 2007 any changes from 37206
the method used to calculate fiscal year 2006 costs to be 37207
recovered via transfer of funds or any changes from the type of 37208
costs recovered through fiscal year 2006 transfers are subject to 37209
Controlling Board approval. The charges shall be billed to the 37210
professional licensing boards and deposited via intrastate 37211
transfer vouchers to the credit of the Central Service Agency Fund 37212
(Fund 115). Total Department of Administrative Services charges 37213
for the maintenance and support of the licensing system in fiscal 37214
year 2007 shall not exceed $375,700.37215

       Sec. 203.45. ATH ATHLETIC COMMISSION37216

General Services Fund Group37217

4K9 175-609 Operating Expenses $ 248,150 $ 0 255,850 37218
TOTAL GSF General Services Fund Group $ 248,150 $ 0 255,850 37219
TOTAL ALL BUDGET FUND GROUPS $ 248,150 $ 0 255,850 37220


       Sec. 203.51. AUD AUDITOR OF STATE37222

General Revenue Fund37223

GRF 070-321 Operating Expenses $ 29,014,425 29,334,425 $ 28,964,425 29,144,425 37224
GRF 070-403 Fiscal Watch/Emergency Technical Assistance $ 500,000 $ 500,000 37225
GRF 070-405 Electronic Data Processing - Auditing and Administration $ 823,193 $ 823,193 37226
GRF 070-406 Uniform Accounting Network/Technology Improvements Fund $ 1,588,538 $ 1,588,538 37227
TOTAL GRF General Revenue Fund $ 31,926,156 32,246,156 $ 31,876,156 32,056,156 37228

Auditor of State Fund Group37229

R06 070-604 Continuous Receipts $ 35,000 $ 35,000 37230
109 070-601 Public Audit Expense - Intra-State $ 9,300,000 12,000,000 $ 9,300,000 12,000,000 37231
422 070-601 Public Audit Expense - Local Government $ 31,104,840 $ 31,104,840 37232
584 070-603 Training Program $ 131,250 181,250 $ 131,250 181,250 37233
675 070-605 Uniform Accounting Network $ 3,317,336 $ 3,317,336 37234
TOTAL AUS AUD Auditor of State Fund 37235
Group $ 43,888,426 46,638,426 $ 43,888,426 46,638,426 37236
TOTAL ALL BUDGET FUND GROUPS $ 75,814,582 78,884,582 $ 75,764,582 78,694,582 37237

       BILLING PRACTICES PILOT REVIEW37238

        Of the foregoing appropriation item 070-321, Operating 37239
Expenses, $50,000 shall be used by the Auditor of State to conduct 37240
a pilot review of the billing practices of facilities licensed by 37241
the Department of Mental Health and the Department of Job and 37242
Family Services that serve children in a residential setting for 37243
whom mental health treatment services are provided. In conducting 37244
this review, the Auditor of State shall have access to any 37245
information, records, or other data that would otherwise be 37246
available to any federal, state, or local public agency that 37247
provides funding to the facility.37248

        The Auditor of State shall prepare a report on the 37249
conclusions of the pilot review, and shall furnish copies of the 37250
report to the Governor, the Speaker of the House of 37251
Representatives, and the President of the Senate, as well as to 37252
the majority and minority leaders of the House of Representatives 37253
and the Senate, by June 30, 2006.37254

       FISCAL WATCH/EMERGENCY TECHNICAL ASSISTANCE37255

       The foregoing appropriation item 070-403, Fiscal37256
Watch/Emergency Technical Assistance, shall be used for all37257
expenses incurred by the Office of the Auditor of State in its37258
role relating to fiscal watch or fiscal emergency activities under37259
Chapters 118. and 3316. of the Revised Code. Expenses include, but 37260
are not limited to, the following: duties related to the 37261
determination or termination of fiscal watch or fiscal emergency 37262
of municipal corporations, counties, or townships as outlined in 37263
Chapter 118. of the Revised Code and of school districts as 37264
outlined in Chapter 3316. of the Revised Code; development of 37265
preliminary accounting reports; performance of annual forecasts; 37266
provision of performance audits; and supervisory, accounting, or 37267
auditing services for the mentioned public entities and school 37268
districts. The unencumbered balance of appropriation item 070-403, 37269
Fiscal Watch/Emergency Technical Assistance, at the end of fiscal 37270
year 2006 is transferred to fiscal year 2007 for use under the 37271
same appropriation item.37272

       ELECTRONIC DATA PROCESSING37273

       The unencumbered balance of appropriation item 070-405,37274
Electronic Data Processing - Auditing and Administration, at the37275
end of fiscal year 2006 is transferred to fiscal year 2007 for use37276
under the same appropriation item.37277

       UNIFORM ACCOUNTING NETWORK/TECHNOLOGY IMPROVEMENTS FUND37278

       The foregoing appropriation item 070-406, Uniform Accounting37279
Network/Technology Improvements Fund, shall be used to pay the37280
costs of developing and implementing the Uniform Accounting37281
Network and technology improvements for the Office of the Auditor37282
of State. The unencumbered balance of the appropriation at the37283
end of fiscal year 2006 is transferred to fiscal year 2007 to pay37284
the costs of developing and implementing the Uniform Accounting 37285
Network and technology improvements for the Office of the Auditor 37286
of State.37287

       Sec. 203.54.  BRB BOARD OF BARBER EXAMINERS37288

General Services Fund Group37289

4K9 877-609 Operating Expenses $ 568,126 $ 0 567,119 37290
TOTAL GSF General Services Fund 37291
Group $ 568,126 $ 0 567,119 37292
TOTAL ALL BUDGET FUND GROUPS $ 568,126 $ 0 567,119 37293


       Sec. 203.66. CDP CHEMICAL DEPENDENCY PROFESSIONALS BOARD37295

General Services Fund Group37296

4K9 930-609 Operating Expenses $ 452,976 $ 0 452,729 37297
TOTAL GSF General Services Fund Group $ 452,976 $ 0 452,729 37298
TOTAL ALL BUDGET FUND GROUPS $ 452,976 $ 0 452,729 37299


       Sec. 203.69. CHR STATE CHIROPRACTIC BOARD37301

General Services Fund Group37302

4K9 878-609 Operating Expenses $ 605,278 $ 0 621,621 37303
TOTAL GSF General Services Fund Group $ 605,278 $ 0 621,621 37304
TOTAL ALL BUDGET FUND GROUPS $ 605,278 $ 0 621,621 37305


       Sec. 203.84.  COS STATE BOARD OF COSMETOLOGY37307

General Services Fund Group37308

4K9 879-609 Operating Expenses $ 2,929,630 $ 0 2,951,179 37309
TOTAL GSF General Services Fund 37310
Group $ 2,929,630 $ 0 2,951,179 37311
TOTAL ALL BUDGET FUND GROUPS $ 2,929,630 $ 0 2,951,179 37312


       Sec. 203.87.  CSW COUNSELOR, SOCIAL WORKER, AND MARRIAGE AND 37314
FAMILY THERAPIST BOARD37315

General Services Fund Group37316

4K9 899-609 Operating Expenses $ 1,058,445 $ 0 1,057,519 37317
TOTAL GSF General Services Fund 37318
Group $ 1,058,445 $ 0 1,057,519 37319
TOTAL ALL BUDGET FUND GROUPS $ 1,058,445 $ 0 1,057,519 37320


       Sec. 203.99.01.  OPERATING EXPENSES37322

       Of the foregoing appropriation item 195-321, Operating 37323
Expenses, $50,000 in fiscal year 2006 and $35,000 in fiscal year 37324
2007 shall be used forby Crawford County to hire an employee to 37325
act as afor local economic development coordinator for Crawford, 37326
Hancock, Richland, and Marion Countiespurposes.37327

       Sec. 203.99.48.  FACILITIES ESTABLISHMENT FUND37328

       The foregoing appropriation item 195-615, Facilities37329
Establishment (Fund 037), shall be used for the purposes of the37330
Facilities Establishment Fund under Chapter 166. of the Revised37331
Code.37332

       Notwithstanding Chapter 166. of the Revised Code, up to37333
$1,800,000 in cash each fiscal year may be transferred from the37334
Facilities Establishment Fund (Fund 037) to the Economic37335
Development Financing Operating Fund (Fund 451). The transfer is37336
subject to Controlling Board approval under division (B) of 37337
section 166.03 of the Revised Code.37338

       Notwithstanding Chapter 166. of the Revised Code, up to 37339
$5,000,000 in cash each fiscal year may be transferred from the 37340
Facilities Establishment Fund (Fund 037) to the Shovel Ready Sites 37341
Fund (Fund 5CA). The transfer is subject to Controlling Board 37342
approval under division (B) of section 166.03 of the Revised Code.37343

       Notwithstanding Chapter 166. of the Revised Code, up to37344
$10,950,000$16,425,000 in cash may be transferred during the 37345
biennium from the Facilities Establishment Fund (Fund 037) to the 37346
Urban Redevelopment Loans Fund (Fund 5D2) for the purpose of37347
removing barriers to urban core redevelopment. The Director of 37348
Development shall develop program guidelines for the transfer and 37349
release of funds, including, but not limited to, the completion of 37350
all appropriate environmental assessments before state assistance 37351
is committed to a project.37352

       Notwithstanding Chapter 166. of the Revised Code, up to37353
$3,000,000 each fiscal year in cash may be transferred from the37354
Facilities Establishment Fund (Fund 037) to the Rural Industrial37355
Park Loan Fund (Fund 4Z6). The transfer is subject to Controlling37356
Board approval under section 166.03 of the Revised Code.37357

       FAMILY FARM LOAN PROGRAM37358

       Notwithstanding Chapter 166. of the Revised Code, up to37359
$1,000,000 in each fiscal year shall be transferred from moneys in37360
the Facilities Establishment Fund (Fund 037) to the Family Farm37361
Loan Guarantee Fund (Fund 5H1) in the Department of Development. 37362
The moneys shall be used for loan guarantees. The transfer is 37363
subject to Controlling Board approval.37364

       Financial assistance from the Family Farm Loan Guarantee Fund 37365
(Fund 5H1) shall be repaid to Fund 5H1. This fund is established 37366
under sections 166.031, 901.80, 901.81, 901.82, and 901.83 of the37367
Revised Code.37368

       When the Family Farm Loan Guarantee Fund (Fund 5H1) ceases to 37369
exist, all outstanding balances, all loan repayments, and any37370
other outstanding obligations shall revert to the Facilities37371
Establishment Fund (Fund 037).37372

       RURAL DEVELOPMENT INITIATIVE FUND37373

       (A)(1) The Rural Development Initiative Fund (Fund 5S8) is 37374
entitled to receive moneys from the Facilities Establishment Fund 37375
(Fund 037). The Director of Development may make grants from the 37376
Rural Development Initiative Fund as specified in division (A)(2) 37377
of this section to eligible applicants in Appalachian counties and 37378
in rural counties in the state that are designated as distressed 37379
under section 122.25 of the Revised Code. Preference shall be 37380
given to eligible applicants located in Appalachian counties 37381
designated as distressed by the federal Appalachian Regional 37382
Commission. The Rural Development Initiative Fund (Fund 5S8) shall 37383
cease to exist after June 30, 2007. All moneys remaining in the 37384
Fund after that date shall revert to the Facilities Establishment 37385
Fund (Fund 037).37386

       (2) The Director of Development shall make grants from the37387
Rural Development Initiative Fund (Fund 5S8) only to eligible 37388
applicants who also qualify for and receive funding under the 37389
Rural Industrial Park Loan Program as specified in sections 122.23 37390
to 122.27 of the Revised Code. Eligible applicants shall use the 37391
grants for the purposes specified in section 122.24 of the Revised 37392
Code. All projects supported by grants from the fund are subject 37393
to Chapter 4115. of the Revised Code as specified in division (E) 37394
of section 166.02 of the Revised Code. The Director shall develop 37395
program guidelines for the transfer and release of funds. The 37396
release of grant moneys to an eligible applicant is subject to 37397
Controlling Board approval.37398

       (B) Notwithstanding Chapter 166. of the Revised Code, the37399
Director of Budget and Management may transfer up to $3,000,00037400
each fiscal year in cash on an as needed basis at the request of37401
the Director of Development from the Facilities Establishment Fund37402
(Fund 037) to the Rural Development Initiative Fund (Fund 5S8).37403
The transfer is subject to Controlling Board approval under37404
section 166.03 of the Revised Code.37405

       CAPITAL ACCESS LOAN PROGRAM37406

       The foregoing appropriation item 195-628, Capital Access Loan37407
Program, shall be used for operating, program, and administrative37408
expenses of the program. Funds of the Capital Access Loan Program 37409
shall be used to assist participating financial institutions in 37410
making program loans to eligible businesses that face barriers in 37411
accessing working capital and obtaining fixed asset financing.37412

       Notwithstanding Chapter 166. of the Revised Code, the37413
Director of Budget and Management may transfer up to $3,000,00037414
each fiscal year in cash on an as needed basis at the request of37415
the Director of Development from the Facilities Establishment Fund37416
(Fund 037) to the Capital Access Loan Program Fund (Fund 5S9). The37417
transfer is subject to Controlling Board approval under section 37418
166.03 of the Revised Code.37419

        INNOVATION OHIO LOAN FUND37420

        The foregoing appropriation item 195-664, Innovation Ohio, 37421
shall be used to provide for innovation Ohio purposes, including 37422
loan guarantees and loans under Chapter 166. and particularly 37423
sections 166.12 to 166.16 of the Revised Code.37424

       RESEARCH AND DEVELOPMENT37425

       The foregoing appropriation item 195-665, Research and 37426
Development, shall be used to provide for research and development 37427
purposes, including loans, under Chapter 166. and particularly 37428
sections 166.17 to 166.21 of the Revised Code.37429

       Sec. 206.03.  OBD OHIO BOARD OF DIETETICS37430

General Services Fund Group37431

4K9 860-609 Operating Expenses $ 332,495 $ 0 330,320 37432
TOTAL GSF General Services Fund 37433
Group $ 332,495 $ 0 330,320 37434
TOTAL ALL BUDGET FUND GROUPS $ 332,495 $ 0 330,320 37435


       Sec. 206.09.12. COMPUTER/APPLICATION/NETWORK DEVELOPMENT37437

       The foregoing appropriation item 200-420, 37438
Computer/Application/Network Development, shall be used to support 37439
the development and implementation of information technology 37440
solutions designed to improve the performance and services of the 37441
Department of Education. Funds may be used for personnel, 37442
maintenance, and equipment costs related to the development and 37443
implementation of these technical system projects. Implementation 37444
of these systems shall allow the Department to provide greater 37445
levels of assistance to school districts and to provide more 37446
timely information to the public, including school districts, 37447
administrators, and legislators.37448

       ALTERNATIVE EDUCATION PROGRAMS37449

       There is hereby created the Alternative Education Advisory37450
Council, which shall consist of one representative from each of37451
the following agencies: the Ohio Department of Education; the37452
Department of Youth Services; the Ohio Department of Alcohol and37453
Drug Addiction Services; the Department of Mental Health; the37454
Office of the Governor or, at the Governor's discretion, the37455
Office of the Lieutenant Governor; the Office of the Attorney37456
General; and the Office of the Auditor of State.37457

       Of the foregoing appropriation item 200-421, Alternative37458
Education Programs, up to $6,227,310 in each fiscal year shall be 37459
used for the renewal of successful implementation grants and for37460
competitive matching grants to the 21 urban school districts as37461
defined in division (O) of section 3317.02 of the Revised Code as37462
it existed prior to July 1, 1998, and up to $6,408,074$6,161,07437463
in each fiscal year shall be used for the renewal of successful 37464
implementation grants and for competitive matching grants to rural 37465
and suburban school districts for alternative educational programs 37466
for existing and new at-risk and delinquent youth. Programs shall 37467
be focused on youth in one or more of the following categories: 37468
those who have been expelled or suspended, those who have dropped 37469
out of school or who are at risk of dropping out of school, those 37470
who are habitually truant or disruptive, or those on probation or 37471
on parole from a Department of Youth Services facility. Grants 37472
shall be awarded according to the criteria established by the37473
Alternative Education Advisory Council in 1999. Grants shall be37474
awarded only to programs in which the grant will not serve as the37475
program's primary source of funding. These grants shall be37476
administered by the Department of Education.37477

       The Department of Education may waive compliance with any37478
minimum education standard established under section 3301.07 of37479
the Revised Code for any alternative school that receives a grant37480
under this section on the grounds that the waiver will enable the37481
program to more effectively educate students enrolled in the37482
alternative school.37483

       Of the foregoing appropriation item 200-421, Alternative37484
Education Programs, up to $422,281 in each fiscal year may be used37485
for program administration, monitoring, technical assistance,37486
support, research, and evaluation. Any unexpended balance may be37487
used to provide additional matching grants to urban, suburban, or37488
rural school districts as outlined above.37489

       Of the foregoing appropriation item 200-421, Alternative37490
Education Programs, $247,000 in each fiscal year shall be used to37491
contract with the Center for Learning Excellence at The Ohio State37492
University to provide technical support for the project and the37493
completion of formative and summative evaluation of the grants.37494

       Of the foregoing appropriation item 200-421, Alternative 37495
Education Programs, up to $675,000 in fiscal year 2006 and up to 37496
$500,000 in fiscal year 2007 may be used by the Department of 37497
Education to administer the Educational Choice Scholarship Pilot 37498
Program established under section 3310.02 of the Revised Code.37499

       Of the foregoing appropriation item 200-421, Alternative 37500
Education Programs, $75,000 in each fiscal year shall be used to 37501
support the Toledo Tech Academy.37502

       Of the foregoing appropriation item 200-421, Alternative 37503
Education Programs, $100,000 in each fiscal year shall be used for 37504
the Youth Opportunities United, Inc.37505

       SCHOOL MANAGEMENT ASSISTANCE37506

       Of the foregoing appropriation item 200-422, School37507
Management Assistance, up to $1,315,000 in each fiscal year shall 37508
be used by the Auditor of State in consultation with the 37509
Department of Education for expenses incurred in the Auditor of 37510
State's role relating to fiscal caution, fiscal watch, and fiscal 37511
emergency activities as defined in Chapter 3316. of the Revised 37512
Code and may also be used to conduct performance audits consistent 37513
with the recommendations of the Governor's Blue Ribbon Task Force 37514
on Financing Student Success, with priority given to districts in 37515
fiscal distress. Expenses include duties related to the completion 37516
of performance audits for school districts that the Superintendent 37517
of Public Instruction determines are employing fiscal practices or37518
experiencing budgetary conditions that could produce a state of37519
fiscal watch or fiscal emergency.37520

       The remainder of foregoing appropriation item 200-422, School37521
Management Assistance, shall be used by the Department of37522
Education to provide fiscal technical assistance and inservice37523
education for school district management personnel and to37524
administer, monitor, and implement the fiscal watch and fiscal37525
emergency provisions under Chapter 3316. of the Revised Code.37526

       POLICY ANALYSIS37527

       The foregoing appropriation item 200-424, Policy Analysis,37528
shall be used by the Department of Education to support a system37529
of administrative, statistical, and legislative education37530
information to be used for policy analysis. Staff supported by37531
this appropriation shall administer the development of reports,37532
analyses, and briefings to inform education policymakers of37533
current trends in education practice, efficient and effective use37534
of resources, and evaluation of programs to improve education37535
results. The database shall be kept current at all times. These37536
research efforts shall be used to supply information and analysis37537
of data to the General Assembly and other state policymakers,37538
including the Office of Budget and Management and the Legislative37539
Service Commission.37540

       The Department of Education may use funding from this37541
appropriation item to purchase or contract for the development of37542
software systems or contract for policy studies that will assist37543
in the provision and analysis of policy-related information.37544
Funding from this appropriation item also may be used to monitor37545
and enhance quality assurance for research-based policy analysis37546
and program evaluation to enhance the effective use of education37547
information to inform education policymakers.37548

       TECH PREP CONSORTIA SUPPORT37549

       The foregoing appropriation item 200-425, Tech Prep Consortia 37550
Support, shall be used by the Department of Education to support 37551
state-level activities designed to support, promote, and expand 37552
tech prep programs. Use of these funds shall include, but not be 37553
limited to, administration of grants, program evaluation,37554
professional development, curriculum development, assessment37555
development, program promotion, communications, and statewide37556
coordination of tech prep consortia.37557

       OHIO EDUCATIONAL COMPUTER NETWORK37558

       The foregoing appropriation item 200-426, Ohio Educational37559
Computer Network, shall be used by the Department of Education to37560
maintain a system of information technology throughout Ohio and to37561
provide technical assistance for such a system in support of the37562
State Education Technology Plan under section 3301.07 of the37563
Revised Code.37564

       Of the foregoing appropriation item 200-426, Ohio Educational37565
Computer Network, up to $18,136,691 in each fiscal year shall be 37566
used by the Department of Education to support connection of all 37567
public school buildings and participating chartered nonpublic 37568
schools to the state's education network, to each other, and to 37569
the Internet. In each fiscal year the Department of Education 37570
shall use these funds to assist data acquisition sites or school 37571
districts with the operational costs associated with this 37572
connectivity. The Department of Education shall develop a formula 37573
and guidelines for the distribution of these funds to the data 37574
acquisition sites or individual school districts. As used in this 37575
section, "public school building" means a school building of any 37576
city, local, exempted village, or joint vocational school 37577
district, any community school established under Chapter 3314. of 37578
the Revised Code, any educational service center building used for37579
instructional purposes, the Ohio School for the Deaf and the Ohio 37580
School for the Blind, or high schools chartered by the Ohio 37581
Department of Youth Services and high schools operated by Ohio 37582
Department of Rehabilitation and Corrections' Ohio Central School 37583
System.37584

       Of the foregoing appropriation item 200-426, Ohio Educational37585
Computer Network, up to $1,700,000 in each fiscal year shall be 37586
used for the Union Catalog and InfOhio Network.37587

       Of the foregoing appropriation item 200-426, Ohio Educational 37588
Computer Network, up to $8,338,468 in each fiscal year shall be 37589
used, through a formula and guidelines devised by the department, 37590
to subsidize the activities of designated data acquisition sites, 37591
as defined by State Board of Education rules, to provide school 37592
districts and chartered nonpublic schools with computer-based 37593
student and teacher instructional and administrative information 37594
services, including approved computerized financial accounting, 37595
and to ensure the effective operation of local automated 37596
administrative and instructional systems.37597

       Of the foregoing appropriation item 200-426, Ohio Educational 37598
Computer Network, up to $769,223 in each fiscal year shall be used 37599
for the INFOhio Network to support the provision of electronic 37600
resources with priority given to resources that support the 37601
teaching of state academic content standards to all public 37602
schools. Consideration shall be given by the Department of 37603
Education to coordinating the allocation of these moneys with the 37604
efforts of Libraries Connect Ohio, whose members include OhioLINK, 37605
the Ohio Public Information Network, and the State Library of 37606
Ohio.37607

       The remainder of appropriation item 200-426, Ohio Educational 37608
Computer Network, shall be used to support development, 37609
maintenance, and operation of a network of uniform and compatible 37610
computer-based information and instructional systems. This 37611
technical assistance shall include, but not be restricted to, 37612
development and maintenance of adequate computer software systems 37613
to support network activities. In order to improve the efficiency 37614
of network activities, the Department and data acquisition sites 37615
may jointly purchase equipment, materials, and services from funds 37616
provided under this appropriation for use by the network and, when 37617
considered practical by the Department, may utilize the services 37618
of appropriate state purchasing agencies.37619

       ACADEMIC STANDARDS37620

       Of the foregoing appropriation item 200-427, Academic 37621
Standards, up to $747,912 in each fiscal year shall be used to 37622
provide funds to school districts that have one or more teachers 37623
participating in the teachers-on-loan program.37624

       Of the foregoing appropriation item 200-427, Academic 37625
Standards, $150,000 in each fiscal year shall be used by the 37626
Department in combination with funding earmarked for this purpose 37627
in the Board of Regents' budget under appropriation item 235-321, 37628
Operating Expenses. Such funding shall be used to support Ohio's 37629
Partnership for Continued Learning at the direction of the Office 37630
of the Governor. Ohio's Partnership for Continued Learning 37631
replaces and broadens the former Joint Council of the Department 37632
of Education and the Board of Regents. The Partnership shall 37633
advise and make recommendations to promote collaboration among 37634
relevant state entities in an effort to help local communities 37635
develop coherent and successful "P-16" learning systems. The 37636
Governor, or the Governor's designee, shall serve as the 37637
chairperson.37638

        Of the foregoing appropriation item 200-427, Academic 37639
Standards, $1,000,000 in each fiscal year shall be used for 37640
Project Lead the Way leadership and management oversight and 37641
initial and continuing support of Project Lead the Way workforce 37642
development programs in participating school districts. Project 37643
Lead the Way is a program that supports students interested in 37644
pursuing engineering professions and stimulates growth of career 37645
pathways that meet business and industry workforce needs.37646

        Of the foregoing appropriation item 200-427, Academic 37647
Standards, up to $2,600,000 in each fiscal year shall be used for 37648
intensive teacher professional development institutes that focus 37649
on classroom implementation of the mathematics standards.37650

       Of the foregoing appropriation item 200-427, Academic 37651
Standards, $200,000 in each fiscal year may be used to support the 37652
Ohio Resource Center for Math and Science.37653

       Of the foregoing appropriation item 200-427, Academic 37654
Standards, up to $282,000 in each fiscal year shall be used for 37655
the JASON Expedition project that provides statewide access to 37656
JASON Expedition content. Funds shall be used to provide 37657
professional development training for teachers participating in 37658
the project, statewide management, and a seventy-five per cent 37659
subsidy for statewide licensing of JASON Expedition content with 37660
priority given to content aligned with state academic content 37661
standards for approximately 90,000 middle school students 37662
statewide.37663

       Of the foregoing appropriation item 200-427, Academic 37664
Standards, $285,000 in each fiscal year shall be used for the Ohio 37665
Science Institute (OSCI).37666

       The remainder of appropriation item 200-427, Academic 37667
Standards, shall be used by the Department of Education to develop 37668
and communicate to school districts academic content standards and 37669
curriculum models.37670

       Sec. 206.09.15. SCHOOL IMPROVEMENT INITIATIVES37671

       Of the foregoing appropriation item 200-431, School 37672
Improvement Initiatives, $300,000 in fiscal year 2006 and $450,000 37673
in fiscal year 2007 shall be used for Ohio's Rural Appalachian 37674
Leadership Development Initiative.37675

       Of the foregoing appropriation item 200-431, School 37676
Improvement Initiatives, up to $601,165 in each fiscal year shall 37677
be used by the Department of Education to contract with 37678
educational media centers to provide Ohio public schools with 37679
instructional resources and services with priority given to 37680
resources and services aligned with state academic content 37681
standards.37682

       Of the foregoing appropriation item 200-431, School37683
Improvement Initiatives, up to $13,972,949 in fiscal year 2006 and 37684
$13,672,678 in fiscal year 2007 shall be used to provide technical37685
assistance to school districts that are declared to be in a state37686
of academic watch or academic emergency under section 3302.03 of37687
the Revised Code, to provide support to districts in the 37688
development and implementation of their continuous improvement 37689
plans as required in section 3302.04 of the Revised Code, to 37690
support a statewide comprehensive system of field relations that 37691
support local educators' abilities to foster academic achievement 37692
in the students they serve, and to provide technical assistance 37693
and support in accordance with Title I of the "No Child Left 37694
Behind Act of 2001," 115 Stat. 1425, 20 U.S.C. 6317. The field 37695
relations system shall include training that assists educators, 37696
school leadership, and technical assistance providers in 37697
understanding and implementing standards-based education, data 37698
analysis, and development of assessment systems for quality 37699
instruction.37700

       Of the foregoing appropriation item 200-431, School 37701
Improvement Initiatives, up to $315,000 in each fiscal year shall 37702
be used to reduce the dropout rate by addressing the academic and 37703
social problems of inner-city students through Project GRAD.37704

       Of the foregoing appropriation item 200-431, School 37705
Improvement Initiatives, $1,574,535 in fiscal year 2006 and 37706
$2,753,985 in fiscal year 2007 shall be used in conjunction with 37707
funding provided in the Board of Regents' budget under 37708
appropriation item 235-434, College Readiness and Access, to 37709
create early college high schools, which are small, autonomous 37710
schools that blend high school and college into a coherent 37711
educational program. The funds shall be distributed according to 37712
guidelines established by the Department of Education and the 37713
Board of Regents.37714

        Of the foregoing appropriation item 200-431, School 37715
Improvement Initiatives, up to $2,935,000 in fiscal year 2006 and 37716
up to $4,935,000 in fiscal year 2007 shall be used in partnership 37717
with nonprofit groups with expertise in converting existing large 37718
urban high schools into small, personalized high schools. 37719
Districts eligible for such funding include the Urban 21 high 37720
schools, as defined in division (O) of section 3317.02 of the 37721
Revised Code as it existed prior to July 1, 1998.37722

       Of the foregoing appropriation item 200-431, School 37723
Improvement Initiatives, up to $65,000 in each fiscal year shall 37724
be provided to Southern State Community College for the Pilot 37725
Post-Secondary Enrollment Options Program with Miami Trace High 37726
School.37727

       Of the foregoing appropriation item 200-431, School 37728
Improvement Initiatives, $1,000,000 in each fiscal year shall be 37729
used to support Jobs for Ohio Graduates (JOG). The Department of 37730
Education shall require a two-to-one match of local funding to 37731
state funding before releasing these funds to JOG.37732

       Of the foregoing appropriation item 200-431, School 37733
Improvement Initiatives, $50,000 in each fiscal year shall be used 37734
for the Big City Schools Program in Cincinnati.37735

       Of the foregoing appropriation item 200-431, School 37736
Improvement Initiatives, $1,000,000 shall be used in fiscal year 37737
2006 to support Improved Solutions for Urban Students (ISUS) in 37738
Dayton.37739

       READING/WRITING IMPROVEMENT-PROFESSIONAL DEVELOPMENT37740

       Of the foregoing appropriation item 200-433, Reading/Writing37741
Improvement-Professional Development, up to $9,790,000 in each 37742
fiscal year shall be used for educator training in literacy for 37743
classroom teachers, administrators, and literacy specialists.37744

       Of the foregoing appropriation item 200-433, Reading/Writing 37745
Improvement-Professional Development, up to $5,000,000 in each 37746
fiscal year shall be used to support literacy professional 37747
development partnerships between the Department of Education, 37748
higher education institutions, literacy networks, and school 37749
districts.37750

       Of the foregoing appropriation item 200-433, Reading/Writing 37751
Improvement–Professional Development, up to $900,000 in each 37752
fiscal year shall be used by the Department of Education to fund 37753
the Reading Recovery Training Network, to cover the cost of 37754
release time for the teacher trainers, and to provide grants to 37755
districts to implement other reading improvement programs on a 37756
pilot basis. Funds from this set-aside also may be used to conduct 37757
evaluations of the impact and effectiveness of Reading Recovery 37758
and other reading improvement programs.37759

       Of the foregoing appropriation item 200-433, Reading/Writing 37760
Improvement-Professional Development, up to $250,000 in each 37761
fiscal year shall be used for the Waterford Early Reading Program.37762

       The remainder of appropriation item 200-433, Reading/Writing 37763
Improvement-Professional Development, shall be used by the 37764
Department of Education to provide administrative support of 37765
literacy professional development programs.37766

       STUDENT ASSESSMENT37767

       The foregoing appropriation item 200-437, Student Assessment,37768
shall be used to develop, field test, print, distribute, score,37769
report results, and support other associated costs for the tests 37770
required under sections 3301.0710 and 3301.0711 of the Revised 37771
Code and for similar purposes as required by section 3301.27 of 37772
the Revised Code.37773

       ACCOUNTABILITY/REPORT CARDS37774

       Of the foregoing appropriation item 200-439, 37775
Accountability/Report Cards, up to $200,100 in fiscal year 2006 37776
and up to $3,778,540 in fiscal year 2007 shall be used by the 37777
Department of Education to incorporate a statewide pilot 37778
value-added progress dimension into performance ratings for school 37779
districts and to train regional specialists. This funding shall be 37780
used in consultation with a credible nonprofit organization with 37781
expertise in value-added progress dimensions.37782

       The remainder of the appropriation item 200-439, 37783
Accountability/Report Cards, shall be used for the development of 37784
an accountability system that includes the preparation and 37785
distribution of school report cards under section 3302.03 of the 37786
Revised Code.37787

       CHILD CARE LICENSING37788

       The foregoing appropriation item 200-442, Child Care37789
Licensing, shall be used by the Department of Education to license37790
and to inspect preschool and school-age child care programs under 37791
sections 3301.52 to 3301.59 of the Revised Code.37792

       OHIOREADS VOLUNTEER SUPPORT37793

       The foregoing appropriation item 200-445, OhioReads Volunteer 37794
Support, may be allocated by the Department of Education for 37795
volunteer coordinators in public school buildings, for background 37796
checks for volunteers, to evaluate programs, and to develop, 37797
implement, and support literacy improvement activities and 37798
interventions for students in grades kindergarten through twelve.37799

       Sec. 206.09.21.  PUPIL TRANSPORTATION37800

       Of the foregoing appropriation item 200-502, Pupil37801
Transportation, up to $822,400 in each fiscal year may be used by 37802
the Department of Education for training prospective and 37803
experienced school bus drivers in accordance with training 37804
programs prescribed by the Department. Up to $58,115,428 in fiscal 37805
year 2006 and up to $59,277,737 in fiscal year 2007 may be used by 37806
the Department of Education for special education transportation37807
reimbursements to school districts and county MR/DD boards for 37808
transportation operating costs as provided in division (M)(J) of 37809
section 3317.024 of the Revised Code. The remainder of 37810
appropriation item 200-502, Pupil Transportation, shall be used 37811
for the state reimbursement of public school districts' costs in 37812
transporting pupils to and from the school they attend in 37813
accordance with the district's policy, State Board of Education 37814
standards, and the Revised Code.37815

       Notwithstanding the distribution formula outlined in division 37816
(D) of section 3317.022 of the Revised Code, each school district 37817
shall receive an additional two per cent in state funding for 37818
transportation in fiscal year 2006 over what was received in 37819
fiscal year 2005, and the local share of transportation costs that 37820
is used in the calculation of the charge-off supplement and excess 37821
cost supplement for each school district in fiscal year 2006 shall 37822
be increased by two per cent from that used in calculations in 37823
fiscal year 2005.37824

        Notwithstanding the distribution formula outlined in division 37825
(D) of section 3317.022 of the Revised Code, each school district 37826
shall receive an additional two per cent in state funding for 37827
transportation in fiscal year 2007 over what was received in 37828
fiscal year 2006, and the local share of transportation costs that 37829
is used in the calculation of the charge-off supplement and excess 37830
cost supplement for each school district in fiscal year 2007 shall 37831
be increased by two per cent from that used in calculations in 37832
fiscal year 2006.37833

        The Department of Education shall recommend a new formula for 37834
allocating state funds for transportation costs. The Department 37835
shall submit the recommendation to the Director of Budget and 37836
Management, the Speaker of the House of Representatives, and the 37837
President of the Senate not later than July 1, 2006.37838

        School districts not receiving state funding for 37839
transportation in fiscal year 2005 under division (D) of section 37840
3317.022 of the Revised Code shall not receive state funding for 37841
transportation in fiscal year 2006 or fiscal year 2007.37842

       BUS PURCHASE ALLOWANCE37843

       The foregoing appropriation item 200-503, Bus Purchase37844
Allowance, shall be distributed to school districts, educational 37845
service centers, and county MR/DD boards pursuant to rules adopted 37846
under section 3317.07 of the Revised Code. Up to 28 per cent of 37847
the amount appropriated may be used to reimburse school districts 37848
and educational service centers for the purchase of buses to37849
transport handicapped and nonpublic school students and to county 37850
MR/DD boards, the Ohio School for the Deaf, and the Ohio School 37851
for the Blind for the purchase of buses to transport handicapped 37852
students.37853

       SCHOOL LUNCH MATCH37854

       The foregoing appropriation item 200-505, School Lunch Match,37855
shall be used to provide matching funds to obtain federal funds37856
for the school lunch program.37857

       Sec. 206.09.27.  GIFTED PUPIL PROGRAM37858

       The foregoing appropriation item 200-521, Gifted Pupil37859
Program, shall be used for gifted education units not to exceed 37860
1,110 in each fiscal year under division (P)(L) of section 37861
3317.024 and division (F) of section 3317.05 of the Revised Code.37862

       Of the foregoing appropriation item 200-521, Gifted Pupil37863
Program, up to $4,700,000 in each fiscal year may be used as an 37864
additional supplement for identifying gifted students under 37865
Chapter 3324. of the Revised Code.37866

       Of the foregoing appropriation item 200-521, Gifted Pupil37867
Program, the Department of Education may expend up to $940,000 in 37868
each fiscal year for the Summer Honors Institute for gifted 37869
freshman and sophomore high school students. Up to $65,800 in each 37870
fiscal year shall be used for the Ohio Summer School for the37871
Gifted (Martin Essex Program).37872

       NONPUBLIC ADMINISTRATIVE COST REIMBURSEMENT37873

       The foregoing appropriation item 200-532, Nonpublic37874
Administrative Cost Reimbursement, shall be used by the Department 37875
of Education for the purpose of implementing section 3317.063 of 37876
the Revised Code.37877

       Sec. 206.09.36. FOUNDATION FUNDING37878

       The foregoing appropriation item 200-550, Foundation Funding,37879
includes $85,000,000 in each fiscal year for the state education37880
aid offset due to the change in public utility valuation as a37881
result of Am. Sub. S.B. 3 and Am. Sub. S.B. 287, both of the 123rd37882
General Assembly. This amount represents the total state education 37883
aid offset due to the valuation change for school districts and 37884
joint vocational school districts from all relevant appropriation37885
line item sources. Upon certification by the Department of 37886
Education, in consultation with the Department of Taxation, to the 37887
Director of Budget and Management of the actual state aid offset, 37888
the cash transfer from fundFund 053, appropriation item 200-900, 37889
School District Property Tax Replacement - Utility, shall be 37890
decreased or increased by the Director of Budget and Management to 37891
match the certification in accordance with section 5727.84 of the 37892
Revised Code.37893

       Of the foregoing appropriation item 200-550, Foundation37894
Funding, up to $425,000 shall be expended in each fiscal year for37895
court payments under section 2151.357 of the Revised Code; an 37896
amount shall be available in each fiscal year for the cost of 37897
reappraisal guarantee under section 3317.04 of the Revised Code; 37898
an amount shall be available in each fiscal year to fund up to 225 37899
full-time equivalent approved GRADS teacher grants under division 37900
(R)(N) of section 3317.024 of the Revised Code; an amount shall be37901
available in each fiscal year to make payments to school districts 37902
under division (A)(3) of section 3317.022 of the Revised Code; an 37903
amount shall be available in each fiscal year to make payments to 37904
school districts under division (F) of section 3317.022 of the 37905
Revised Code; an amount shall be available in each fiscal year to 37906
make payments to school districts under division (C) of section 37907
3317.0212 of the Revised Code; and up to $30,000,000 in each 37908
fiscal year shall be reserved for payments under sections 37909
3317.026, 3317.027, and 3317.028 of the Revised Code except that 37910
the Controlling Board may increase the $30,000,000 amount if 37911
presented with such a request from the Department of Education. Of 37912
the foregoing appropriation item 200-550, Foundation Funding, up 37913
to $18,000,000 in fiscal year 2006 and up to $19,000,000 in fiscal 37914
year 2007 shall be used to provide additional state aid to school 37915
districts for special education students under division (C)(3) of 37916
section 3317.022 of the Revised Code; up to $2,000,000 in each 37917
fiscal year shall be reserved for Youth Services tuition payments37918
under section 3317.024 of the Revised Code; and up to $52,000,000 37919
in each fiscal year shall be reserved to fund the state 37920
reimbursement of educational service centers under section 3317.11 37921
of the Revised Code and the section of this act entitled 37922
"EDUCATIONAL SERVICE CENTERS FUNDING." An amount shall be 37923
available for special education weighted funding under division 37924
(C)(1) of section 3317.022 and division (D)(1) of section 3317.16 37925
of the Revised Code.37926

       Of the foregoing appropriation item 200-550, Foundation 37927
Funding, an amount shall be available in each fiscal year to be 37928
used by the Department of Education for transitional aid for 37929
school districts and joint vocational school districts. Funds 37930
shall be distributed under the sections of this act entitled 37931
"TRANSITIONAL AID FOR CITY, LOCAL, AND EXEMPTED VILLAGE SCHOOL 37932
DISTRICTS" ANDand "TRANSITIONAL AID FOR JOINT VOCATIONAL SCHOOL 37933
DISTRICTS."37934

       Of the foregoing appropriation item 200-550, Foundation37935
Funding, up to $1,000,000 in each fiscal year shall be used by the37936
Department of Education for a program to pay for educational37937
services for youth who have been assigned by a juvenile court or37938
other authorized agency to any of the facilities described in37939
division (A) of the section of this act entitled "PRIVATE 37940
TREATMENT FACILITY PROJECT."37941

       Of the foregoing appropriation item 200-550, Foundation37942
Funding, up to $3,700,000 in each fiscal year shall be used for 37943
school breakfast programs. Of this amount, up to $900,000 shall be 37944
used in each fiscal year by the Department of Education to 37945
contract with the Children's Hunger Alliance to expand access to 37946
child nutrition programs consistent with the organization's 37947
continued ability to meet specified performance measures as 37948
detailed in the contract. Of this amount, the Children's Hunger 37949
Alliance shall use at least $150,000 in each fiscal year to 37950
subcontract with an appropriate organization or organizations to 37951
expand summer food participation in underserved areas of the 37952
state, consistent with those organizations' continued ability to 37953
meet specified performance measures as detailed in the 37954
subcontracts. The remainder of the appropriation shall be used to 37955
partially reimburse school buildings within school districts that 37956
are required to have a school breakfast program under section 37957
3313.813 of the Revised Code, at a rate decided by the Department.37958

       Of the foregoing appropriation item 200-550, Foundation 37959
Funding, up to $8,800,000 in fiscal year 2006 and up to $8,600,000 37960
in fiscal year 2007 shall be used to operate the school choice 37961
program in the Cleveland Municipal School District under sections 37962
3313.974 to 3313.979 of the Revised Code.37963

       Of the portion of the funds distributed to the Cleveland 37964
Municipal School District under this section, up to $10,401,887 in 37965
fiscal year 2006 and up to $11,901,887 in fiscal year 2007 shall 37966
be used to operate the school choice program in the Cleveland 37967
Municipal School District under sections 3313.974 to 3313.979 of 37968
the Revised Code.37969

       The remaining portion of appropriation item 200-550, 37970
Foundation Funding, shall be expended for the public schools of 37971
city, local, exempted village, and joint vocational school 37972
districts, including base-cost funding, special education speech 37973
service enhancement funding, career-technical education weight37974
funding, career-technical education associated service funding,37975
guarantee funding, teacher training and experience funding, 37976
poverty-based assistance, parity aid, charge-off supplement, and 37977
excess cost supplement under sections 3317.022, 3317.023, 37978
3317.029, 3317.0212, 3317.0216, 3317.0217, and 3317.16 of the 37979
Revised Code.37980

       Appropriation items 200-502, Pupil Transportation, 200-521, 37981
Gifted Pupil Program, 200-540, Special Education Enhancements, and 37982
200-550, Foundation Funding, other than specific set-asides, are 37983
collectively used in each fiscal year to pay state formula aid 37984
obligations for school districts and joint vocational school 37985
districts under Chapter 3317. of the Revised Code. The first 37986
priority of these appropriation items, with the exception of 37987
specific set-asides, is to fund state formula aid obligations 37988
under Chapter 3317. of the Revised Code. It may be necessary to 37989
reallocate funds among these appropriation items or use excess 37990
funds from other general revenue fund appropriation items in the 37991
Department of Education's budget in each fiscal year, in order to 37992
meet state formula aid obligations. If it is determined that it is 37993
necessary to transfer funds among these appropriation items or to 37994
transfer funds from other General Revenue Fund appropriations in 37995
the Department of Education's budget to meet state formula aid 37996
obligations, the Department of Education shall seek approval from 37997
the Controlling Board to transfer funds as needed.37998

       Sec. 206.09.39. TRANSITIONAL AID FOR CITY, LOCAL, AND 37999
EXEMPTED VILLAGE SCHOOL DISTRICTS38000

       (A) The Department of Education shall distribute funds within 38001
appropriation item 200-550, Foundation Funding, for transitional 38002
aid in each fiscal year to each qualifying city, local, and 38003
exempted village school district.38004

        In fiscal years 2006 and 2007, the Department shall pay 38005
transitional aid to each city, local, or exempted village school 38006
district that experiences any decrease in its SF-3 funding plus 38007
charge-off supplement for the current fiscal year from its SF-3 38008
funding plus charge-off supplement for the previous fiscal year. 38009
The amount of the transitional aid payment shall equal the 38010
difference between the district's SF-3 funding plus charge-off 38011
supplement for the current fiscal year and its SF-3 funding plus 38012
charge-off supplement for the previous fiscal year.38013

        (B)(1) Subject to divisions (B)(2) and (3) of this section, 38014
the "SF-3 funding plus charge-off supplement" for each city, 38015
local, and exempted village school district in fiscal years 2006 38016
and 2007 equals the sum of the following:38017

        (a) Base-cost funding under division (A) of section 3317.022 38018
of the Revised Code;38019

        (b) Special education and related services additional 38020
weighted funding under division (C)(1) of section 3317.022 of the 38021
Revised Code;38022

        (c) Speech services funding under division (C)(4) of section 38023
3317.022 of the Revised Code;38024

        (d) Vocational education additional weighted funding under 38025
division (E) of section 3317.022 of the Revised Code;38026

        (e) GRADS funding under division (R)(N) of section 3317.024 38027
of the Revised Code;38028

        (f) Adjustments for classroom teachers and educational 38029
service personnel under divisions (B), (C), and (D) of section 38030
3317.023 of the Revised Code;38031

        (g) Poverty-Based Assistance under section 3317.029 of the 38032
Revised Code;38033

        (h) Gifted education units under section 3317.05 of the 38034
Revised Code;38035

        (i) Transportation under the section of this act entitled 38036
"PUPIL TRANSPORTATION";38037

        (j) The excess cost supplement under division (F) of section 38038
3317.022 of the Revised Code;38039

        (k) Parity aid under section 3317.0217 of the Revised Code;38040

        (l) The reappraisal guarantee under division (C) of section 38041
3317.04 of the Revised Code;38042

        (m) The charge-off supplement under section 3317.0216 of the 38043
Revised Code.38044

        (2) For purposes of calculating transitional aid in fiscal 38045
year 2006, a district's fiscal year 2005 SF-3 funding plus 38046
charge-off supplement is the difference of (a) the sum of the 38047
amounts described in divisions (A) to (O) of Section 41.37 of Am. 38048
Sub. H.B. 95 of the 125th General Assembly, as amended, plus any 38049
transitional aid paid to the district under that section, that the 38050
district actually received in fiscal year 2005 minus (b) the 38051
amount of parity aid and the amount of disadvantaged pupil impact 38052
aid deducted that year under division (C)(6) of section 3314.08 of 38053
the Revised Code, as that section existed that year, and Section 38054
16 of Am. Sub. S.B. 2 of the 125th General Assembly on behalf of 38055
students entitled to attend school in the district who were 38056
enrolled in Internet- and computer-based community schools. For 38057
purposes of calculating transitional aid in fiscal year 2007, a 38058
district's fiscal year 2006 SF-3 funding plus charge-off 38059
supplement is the sum of the amounts described in divisions 38060
(B)(1)(a) to (n) of this section, plus any transitional aid paid 38061
to the district under this section, that the district actually 38062
received in fiscal year 2006.38063

        (3) The SF-3 funding plus charge-off supplement in each 38064
fiscal year for each district is the sum of the amounts specified 38065
in divisions (B)(1)(a) to (n) and (B)(2) of this section less any 38066
general revenue fund spending reductions ordered by the Governor 38067
under section 126.05 of the Revised Code.38068

        (C)(1) When calculating the reappraisal guarantee under 38069
division (C) or (D) of section 3317.04 of the Revised Code in 38070
fiscal year 2006, the Department shall:38071

       (a) Include in a school district's fiscal year 2005 payments 38072
any transitional aid paid to the district in fiscal year 2005 38073
under Section 41.37 of Am. Sub. H.B. 95 of the 125th General 38074
Assembly, as amended;38075

       (b) Subtract from a school district's fiscal year 2005 38076
payments the amount of parity aid and the amount of disadvantaged 38077
pupil impact aid deducted that year under division (C)(6) of 38078
section 3314.08 of the Revised Code, as that section existed that 38079
year, and Section 16 of Am. Sub. S.B. 2 of the 125th General 38080
Assembly on behalf of students entitled to attend school in the 38081
district who were enrolled in Internet- and computer-based 38082
community schools.38083

        (2) When calculating the reappraisal guarantee under division 38084
(C) or (D) of section 3317.04 of the Revised Code in fiscal year 38085
2007, the Department shall include in a school district's fiscal 38086
year 2006 payments any transitional aid paid to the district in 38087
fiscal year 2006 under this section.38088

        (3) When calculating the reappraisal guarantee under division 38089
(C) or (D) of section 3317.04 of the Revised Code in fiscal year 38090
2008, the Department shall include in a school district's fiscal 38091
year 2007 payments any transitional aid paid to the district in 38092
fiscal year 2007 under this section. 38093

       Sec. 206.09.42. TRANSITIONAL AID FOR JOINT VOCATIONAL SCHOOL 38094
DISTRICTS38095

        (A) The Department of Education shall distribute funds within 38096
appropriation item 200-550, Foundation Funding, for transitional 38097
aid in each fiscal year to each joint vocational school district 38098
that experiences a decrease in its joint vocational funding for 38099
the current fiscal year from the previous fiscal year. The 38100
Department shall distribute to each such district transitional aid 38101
in an amount equal to the decrease in the district's joint 38102
vocational funding from the previous fiscal year.38103

        (B)(1) Subject to divisions (B)(2) and (3) of this section, a 38104
district's joint vocational funding equals the sum of the 38105
following:38106

        (a) Base-cost funding under division (B) of section 3317.16 38107
of the Revised Code;38108

        (b) Special education and related services additional 38109
weighted funding under division (D)(1) of section 3317.16 of the 38110
Revised Code;38111

        (c) Speech services funding under division (D)(2) of section 38112
3317.16 of the Revised Code;38113

        (d) Vocational education additional weighted funding under 38114
division (C) of section 3317.16 of the Revised Code;38115

        (e) GRADS funding under division (R)(N) of section 3317.024 38116
of the Revised Code;38117

        (f) The state aid guarantee under division (H) of section 38118
3317.16 of the Revised Code.38119

        (2) For purposes of calculating transitional aid in fiscal 38120
year 2007, a district's fiscal year 2006 joint vocational funding 38121
is the sum of the amounts described in divisions (B)(1)(a) to (f) 38122
of this section, plus any transitional aid paid to the district 38123
under this section, that the district actually received in fiscal 38124
year 2006.38125

        (3) The joint vocational funding in each fiscal year for each 38126
district is the sum of the amounts specified in divisions 38127
(B)(1)(a) to (f) and (B)(2) of this section less any general 38128
revenue fund spending reductions ordered by the Governor under 38129
section 126.05 of the Revised Code.38130

       EMERGENCY LOAN INTEREST SUBSIDY38131

       The foregoing appropriation item 200-558, Emergency Loan38132
Interest Subsidy, shall be used to provide a subsidy to school38133
districts receiving emergency school loans pursuant to section38134
3313.484 of the Revised Code. The subsidy shall be used to pay38135
these districts the difference between the amount of interest the38136
district is paying on an emergency loan, and the interest that the38137
district would have paid if the interest rate on the loan had been38138
two per cent.38139

       *       Sec. 206.09.66. DISTRIBUTION FORMULAS38140

       The Department of Education shall report the following to the38141
Director of Budget and Management, the Legislative Office of38142
Education Oversight, and the Legislative Service Commission:38143

       (A) Changes in formulas for distributing state38144
appropriations, including administratively defined formula38145
factors;38146

       (B) Discretionary changes in formulas for distributing38147
federal appropriations;38148

       (C) Federally mandated changes in formulas for distributing38149
federal appropriations.38150

       Any such changes shall be reported two weeks prior to the38151
effective date of the change.38152

       Sec. 206.09.84. (A) As used in this section:38153

       (1) "Entitled to attend school" means entitled to attend 38154
school in a school district under section 3313.64 andor 3313.65 38155
of the Revised Code. 38156

       (2) "Formula ADM" and "category six special education ADM" 38157
have the same meanings as in section 3317.02 of the Revised Code.38158

       (3) "Individualized education program" has the same meaning 38159
as in section 3323.01 of the Revised Code.38160

       (4) "Parent" has the same meaning as in section 3313.64 of 38161
the Revised Code.38162

       (5) "Qualified special education child" is a child for whom 38163
all of the following conditions apply:38164

       (a) The school district in which the child is entitled to 38165
attend school has identified the child as autistic. A child who 38166
has been identified as having a "pervasive developmental disorder 38167
- not otherwise specified (PPD-NOS)" shall be considered to be an 38168
autistic child for purposes of this section.38169

       (b) The school district in which the child is entitled to 38170
attend school has developed an individualized education program 38171
under Chapter 3323. of the Revised Code for the child.38172

       (c) The child either:38173

       (i) Was enrolled in the school district in which the child is 38174
entitled to attend school in any grade from preschool through 38175
twelve in the school year prior to the year in which a scholarship 38176
under this section is first sought for the child; or38177

       (ii) Is eligible to enter school in any grade preschool 38178
through twelve in the school district in which the child is 38179
entitled to attend school in the school year in which a 38180
scholarship under this section is first sought for the child.38181

       (6) "Registered private provider" means a nonpublic school or 38182
other nonpublic entity that has been approved by the Department of 38183
Education to participate in the program established under this 38184
section.38185

       (B) There is hereby established the Pilot Project Special 38186
Education Scholarship Program. Under the program, in fiscal years 38187
2006 and 2007, the Department of Education shall pay a scholarship 38188
to the parent of each qualified special education child upon 38189
application of that parent pursuant to procedures and deadlines 38190
established by rule of the State Board of Education. Each 38191
scholarship shall be used only to pay tuition for the child on 38192
whose behalf the scholarship is awarded to attend a special 38193
education program that implements the child's individualized 38194
education program and that is operated by a school district other 38195
than the school district in which the child is entitled to attend 38196
school, by another public entity, or by a registered private 38197
provider. Each scholarship shall be in an amount not to exceed the 38198
lesser of the tuition charged for the child by the special 38199
education program or twenty thousand dollars. The purpose of the 38200
scholarship is to permit the parent of a qualified special 38201
education child the choice to send the child to a special 38202
education program, instead of the one operated by or for the 38203
school district in which the child is entitled to attend school, 38204
to receive the services prescribed in the child's individualized 38205
education program once the individualized education program is 38206
finalized. A scholarship under this section shall not be awarded 38207
to the parent of a child while the child's individualized 38208
education program is being developed by the school district in 38209
which the child is entitled to attend school, or while any 38210
administrative or judicial mediation or proceedings with respect 38211
to the content of the child's individualized education program are 38212
pending. A scholarship under this section shall not be used for a 38213
child to attend a public special education program that operates 38214
under a contract, compact, or other bilateral agreement between 38215
the school district in which the child is entitled to attend 38216
school and another school district or other public provider, or 38217
for a child to attend a community school established under Chapter 38218
3314. of the Revised Code. However, nothing in this section or in 38219
any rule adopted by the State Board of Education shall prohibit a 38220
parent whose child attends a public special education program 38221
under a contract, compact, or other bilateral agreement, or a 38222
parent whose child attends a community school, from applying for 38223
and accepting a scholarship under this section so that the parent 38224
may withdraw the child from that program or community school and 38225
use the scholarship for the child to attend a special education 38226
program for which the parent is required to pay for services for 38227
the child. A child attending a special education program with a 38228
scholarship under this section shall continue to be entitled to 38229
transportation to and from that program in the manner prescribed 38230
by law.38231

       (C)(1) Notwithstanding anything to the contrary in the 38232
Revised Code, a child for whom a scholarship is awarded under this 38233
section shall be counted in the formula ADM and the category six 38234
special education ADM of the district in which the child is 38235
entitled to attend school and not in the formula ADM and the 38236
category six special education ADM of any other school district.38237

       (2) In each fiscal year, the Department shall deduct from the 38238
amounts paid to each school district under Chapter 3317. of the 38239
Revised Code, and, if necessary, sections 321.24 and 323.156 of 38240
the Revised Code, the aggregate amount of scholarships awarded 38241
under this section for qualified special education children 38242
included in the formula ADM and category six special education ADM 38243
of that school district as provided in division (C)(1) of this 38244
section. The scholarships deducted shall be considered as an 38245
approved special education and related services expense for the 38246
purpose of the school district's compliance with division (C)(5) 38247
of section 3317.022 of the Revised Code.38248

       (3) From time to time, the Department shall make a payment to 38249
the parent of each qualified special education child for whom a 38250
scholarship has been awarded under this section. The scholarship 38251
amount shall be proportionately reduced in the case of any such 38252
child who is not enrolled in the special education program for 38253
which a scholarship was awarded under this section for the entire 38254
school year. The Department shall make no payments to the parent 38255
of a child while any administrative or judicial mediation or 38256
proceedings with respect to the content of the child's 38257
individualized education program are pending.38258

       (D) A scholarship shall not be paid to a parent for payment 38259
of tuition owed to a nonpublic entity unless that entity is a 38260
registered private provider. The Department shall approve entities 38261
that meet the standards established by rule of the State Board for 38262
the program established under this section.38263

        (E) The State Board shall adopt rules under Chapter 119. of 38264
the Revised Code prescribing procedures necessary to implement 38265
this section, including, but not limited to, procedures and 38266
deadlines for parents to apply for scholarships, standards for 38267
registered private providers, and procedures for approval of 38268
entities as registered private providers. The Board shall adopt 38269
the rules so that the program established under this section is 38270
operational by January 1, 2004.38271

       Sec. 206.16.  FUN STATE BOARD OF EMBALMERS AND FUNERAL38272
DIRECTORS38273

General Services Fund Group38274

4K9 881-609 Operating Expenses $ 598,933 $ 0 598,706 38275
TOTAL GSF General Services 38276
Fund Group $ 598,933 $ 0 598,706 38277
TOTAL ALL BUDGET FUND GROUPS $ 598,933 $ 0 598,706 38278


       Sec. 206.48.  SPA COMMISSION ON HISPANIC/LATINO AFFAIRS38280

General Revenue Fund38281

GRF 148-100 Personal Services $ 145,880 $ 145,880 38282
GRF 148-200 Maintenance $ 35,901 $ 35,901 38283
TOTAL GRF General Revenue Fund $ 181,781 $ 181,781 38284

General Services Fund Group38285

601 148-602 Gifts and Miscellaneous $ 20,000 $ 20,000 38286
TOTAL GSF General Services 38287
Fund Group $ 20,000 $ 20,000 38288
TOTAL ALL BUDGET FUND GROUPS $ 201,781 $ 201,781 38289

       GRF TRANSFER TO FUND 601, GIFTS AND MISCELLANEOUS38290

       Prior to June 30, 2006, the Director of Budget and Management 38291
may transfer $5,850 in cash from the General Revenue Fund to Fund 38292
601, Gifts and Miscellaneous Fund.38293

       Sec. 206.66.  JFS DEPARTMENT OF JOB AND FAMILY SERVICES38294

General Revenue Fund38295

GRF 600-321 Support Services 38296
State $ 63,797,907 $ 60,565,397 38297
Federal $ 8,114,493 $ 8,454,541 38298
Support Services Total $ 71,912,400 $ 69,019,938 38299
GRF 600-410 TANF State $ 272,619,061 $ 272,619,061 38300
GRF 600-413 Child Care Match/Maintenance of Effort $ 84,120,596 $ 84,120,596 38301
GRF 600-416 Computer Projects 38302
State $ 114,516,710 $ 117,226,021 38303
Federal $ 37,579,198 $ 34,255,465 38304
Computer Projects Total $ 152,095,908 $ 151,481,486 38305
GRF 600-420 Child Support Administration $ 5,091,446 $ 5,091,446 38306
GRF 600-421 Office of Family Stability $ 4,864,932 $ 4,864,932 38307
GRF 600-423 Office of Children and Families $ 5,408,020 $ 5,431,690 38308
GRF 600-425 Office of Ohio Health Plans 38309
State $ 24,803,631 $ 24,054,873 38310
Federal $ 26,539,544 $ 25,810,409 38311
Office of Ohio Health Plans Total $ 51,343,175 $ 49,865,282 38312
GRF 600-502 Child Support Match $ 16,814,103 $ 16,814,103 38313
GRF 600-511 Disability Financial Assistance $ 22,839,371 $ 22,839,371 38314
GRF 600-512 Non-TANF Disaster Assistance $ 1,000,000 $ 1,000,000 38315
GRF 600-513 Disability Medical Assistance $ 19,500,000 23,833,050 $ 25,500,000 31,166,950 38316
GRF 600-521 Entitlement Administration - Local $ 151,206,401 $ 151,206,401 38317
GRF 600-523 Children and Families Subsidy $ 69,438,543 $ 69,438,543 38318
GRF 600-525 Health Care/Medicaid 38319
State $ 3,751,848,959 $3,741,848,959 $ 3,795,940,675 3,786,796,152 38320
Federal $ 5,612,109,788 $5,597,010,257 $ 5,731,692,576 5,718,168,475 38321
Health Care Total $ 9,363,958,747 $9,338,859,216 $ 9,527,633,251 9,504,964,627 38322
GRF 600-526 Medicare Part D $ 155,349,266 $ 339,578,325 38323
GRF 600-528 Adoption Services 38324
State $ 33,698,298 $ 35,516,130 38325
Federal $ 40,331,807 $ 43,022,485 38326
Adoption Services Total $ 74,030,105 $ 78,538,615 38327
GRF 600-529 Capital Compensation Program $ $10,000,000 $ 0 38328
TOTAL GRF General Revenue Fund 38329
State $ 4,777,417,244 4,801,250,294 $ 5,006,307,564 5,028,329,991 38330
Federal $ 5,744,174,880 5,709,575,299 $ 5,868,735,476 5,829,711,375 38331
GRF Total $ 10,521,592,074 10,510,825,593 $ 10,875,043,040 10,858,041,366 38332

General Services Fund Group38333

4A8 600-658 Child Support Collections $ 26,680,794 $ 26,680,794 38334
4R4 600-665 BCII Services/Fees $ 36,974 $ 36,974 38335
5C9 600-671 Medicaid Program Support $ 73,015,021 $ 63,947,536 38336
5N1 600-677 County Technologies $ 1,000,000 $ 1,000,000 38337
613 600-645 Training Activities $ 135,000 $ 135,000 38338
TOTAL GSF General Services 38339
Fund Group $ 100,867,789 $ 91,800,304 38340

Federal Special Revenue Fund Group38341

3AW 600-675 Faith Based Initiatives $ 750,000 $ 750,000 38342
3A2 600-641 Emergency Food Distribution $ 2,600,000 $ 2,800,000 38343
3BB 3F0 600-635 Children's Hospitals - Federal $ 9,000,000 $ 9,000,000 38344
3D3 600-648 Children's Trust Fund Federal $ 2,040,524 $ 2,040,524 38345
3F0 600-623 Health Care Federal $ 616,011,784 $ 771,889,193 1,119,728,886 38346
3F0 600-650 Hospital Care Assurance Match $ 343,239,047 $ 343,239,047 38347
3G5 600-655 Interagency Reimbursement $ 1,364,802,369 $ 1,426,954,440 38348
3H7 600-617 Child Care Federal $ 208,000,000 $ 208,000,000 38349
3N0 600-628 IV-E Foster Care Maintenance $ 153,963,142 $ 153,963,142 38350
3S5 600-622 Child Support Projects $ 534,050 $ 534,050 38351
3V0 600-688 Workforce Investment Act $ 208,322,037 $ 208,097,948 38352
3V4 600-678 Federal Unemployment Programs $ 153,435,545 $ 157,202,750 38353
3V4 600-679 Unemployment Compensation Review Commission - Federal $ 3,829,430 $ 3,800,573 38354
3V6 600-689 TANF Block Grant $ 767,104,142 $ 792,483,200 38355
3W3 600-659 TANF/Title XX Transfer $ 8,000,000 $ 5,400,000 38356
327 600-606 Child Welfare $ 33,160,190 $ 33,090,786 38357
331 600-686 Federal Operating $ 43,966,134 $ 44,929,546 38358
384 600-610 Food Stamps and State Administration $ 188,238,706 $ 181,250,799 38359
385 600-614 Refugee Services $ 6,083,829 $ 6,542,439 38360
395 600-616 Special Activities/Child and Family Services $ 4,567,112 $ 4,564,877 38361
396 600-620 Social Services Block Grant $ 120,993,012 $ 121,004,222 38362
397 600-626 Child Support $ 287,468,576 $ 287,468,576 38363
398 600-627 Adoption Maintenance/ Administration $ 314,639,519 $ 314,639,519 38364
TOTAL FED Federal Special Revenue 38365
Fund Group $ 4,840,749,148 $ 5,079,645,631 5,427,485,324 38366

State Special Revenue Fund Group38367

198 600-647 Children's Trust Fund $ 6,788,522 $ 6,788,522 38368
4A9 600-607 Unemployment Compensation Administration Fund $ 10,811,527 $ 10,811,527 38369
4A9 600-694 Unemployment Compensation Review Commission $ 3,188,473 $ 3,188,473 38370
4E3 600-605 Nursing Home Assessments $ 4,759,914 $ 4,759,914 38371
4E7 600-604 Child and Family Services Collections $ 1,237,500 $ 300,000 38372
4F1 600-609 Foundation Grants/Child and Family Services $ 61,420 $ 61,420 38373
4J5 600-613 Nursing Facility Bed Assessments $ 34,613,984 $ 34,613,984 38374
4J5 600-618 Residential State Supplement Payments $ 15,700,000 $ 15,700,000 38375
4K1 600-621 ICF/MR Bed Assessments $ 20,074,255 $ 20,064,131 38376
4R3 600-687 Banking Fees $ 800,000 $ 800,000 38377
4Z1 600-625 HealthCare Compliance $ 10,000,000 $ 10,000,000 38378
5AA 600-673 Ohio's Best Rx Administration $ 5,000,000 $ 5,000,000 38379
5AX 600-697 Public Assistance Reconciliation $ 60,000,000 $ 0 38380
5BE 600-693 Child Support Operating $ 5,000,000 $ 5,000,000 38381
5BG 600-653 Managed Care Assessment $ 18,795,483 $ 99,410,121 38382
5CR 600-636 Children's Hospitals - State $ 6,000,000 $ 6,000,000 38383
5DB 600-637 Military Injury Grants $ 0 $ 2,000,000 38384
5DL 600-639 Medicaid Revenue and Collections $ 0 $ 56,927,358 38385
5F2 600-667 Building Consolidation $ 250,000 $ 250,000 38386
5F3 600-668 Building Consolidation $ 1,000,000 $ 1,000,000 38387
5P5 600-692 Health Care Services Prescription Drug Rebate - State $ 828,587,776 $ 538,301,761 179,307,452 38388
5Q9 600-619 Supplemental Inpatient Hospital Payments $ 56,125,998 $ 56,125,998 38389
5R2 600-608 Medicaid-Nursing Facilities $ 160,192,055 $ 176,63 2,090 38390
5S3 600-629 MR/DD Medicaid Administration and Oversight $ 1,620,960 $ 1,620,960 38391
5U3 600-654 Health Care Services Administration $ 10,115,870 $ 15,474,709 38392
5U6 600-663 Children and Family Support $ 4,929,717 $ 4,929,717 38393
5Z9 600-672 TANF Quality Control Reinvestments $ 647,409 $ 688,421 38394
651 600-649 Hospital Care Assurance Program Fund $ 231,893,404 $ 231,893,404 38395
TOTAL SSR State Special Revenue 38396
Fund Group $ 1,498,194,267 $ 1,249,415,152 949,348,201 38397

Agency Fund Group38398

192 600-646 Support Intercept - Federal $ 110,000,000 $ 110,000,000 38399
5B6 600-601 Food Stamp Intercept $ 2,000,000 $ 2,000,000 38400
583 600-642 Support Intercept - State $ 16,000,000 $ 16,000,000 38401
TOTAL AGY Agency Fund Group $ 128,000,000 $ 128,000,000 38402

Holding Account Redistribution Fund Group38403

R12 600-643 Refunds and Audit Settlements $ 3,600,000 $ 3,600,000 38404
R13 600-644 Forgery Collections $ 10,000 $ 10,000 38405
TOTAL 090 Holding Account Redistribution Fund Group $ 3,610,000 $ 3,610,000 38406
TOTAL ALL BUDGET FUND GROUPS $ 17,093,013,278 17,082,246,797 $ 17,427,514,127 17,458,285,195 38407

       MEDICAID REVENUE AND COLLECTIONS - STATE38408

        The foregoing appropriation item 600-639, Medicaid Revenue 38409
and Collections, shall be used by the Department of Job and Family 38410
Services to pay for Medicaid services and contracts.38411

       Sec. 206.66.22.  FISCAL YEAR 2006 MEDICAID REIMBURSEMENT 38412
SYSTEM FOR NURSING FACILITIES38413

        (A) As used in this section:38414

        "2003 cost report" means a complete and adequate Medicaid 38415
cost report covering calendar year 2003 filed with the Department 38416
of Job and Family Services under section 5111.26 of the Revised 38417
Code.38418

       "Change of operator," "entering operator," and "exiting 38419
operator" have the same meanings as in section 5111.65 of the 38420
Revised Code.38421

       "Franchise permit fee" means the fee imposed by sections 38422
3721.50 to 3721.58 of the Revised Code.38423

        "Nursing facility" and "provider" have the same meaning38424
meanings as in section 5111.20 of the Revised Code.38425

        "Nursing facility services" means nursing facility services 38426
covered by the Medicaid program that a nursing facility provides 38427
to a resident of the nursing facility who is a Medicaid recipient 38428
eligible for Medicaid-covered nursing facility services.38429

       "Reviewable activity" has the same meaning as in section 38430
3702.51 of the Revised Code.38431

        (B) Except as otherwise provided in this section, the 38432
provider of a nursing facility that has a valid Medicaid provider 38433
agreement on June 30, 2005, and a valid Medicaid provider 38434
agreement for fiscal year 2006 shall be paid, for nursing facility 38435
services the nursing facility provides during fiscal year 2006, 38436
the sum of the following:38437

       (1) The rate the provider is paid for nursing facility 38438
services the nursing facility provides on June 30, 2005;38439

       (2) Unless the nursing facility is exempt from paying the 38440
franchise permit fee, one dollar and ninety-five cents.38441

       (C) If a nursing facility undergoes a change of operator on 38442
July 1, 2005, the entering operator shall be paid, for nursing 38443
facility services the nursing facility provides during fiscal year 38444
2006, the rate paid to the exiting operator for nursing facility 38445
services that the nursing facility provided on June 30, 2005, 38446
plus, if the entering operator pays the franchise permit fee, one 38447
dollar and ninety-five cents. If a nursing facility undergoes a 38448
change of operator during the period beginning July 2, 2005, and 38449
ending June 30, 2006, the entering operator shall be paid, for 38450
nursing facility services the nursing facility provides during the 38451
period beginning on the effective date of the change of operator 38452
and ending June 30, 2006, the rate paid to the exiting operator 38453
for nursing facility services that the nursing facility provided 38454
on the day immediately before the effective date of the change of 38455
operator.38456

        (D) If, during fiscal year 2006, a nursing facility obtains 38457
certification as a nursing facility from the Director of Health 38458
and begins participation in the Medicaid program, the provider of 38459
the nursing facility shall be paid, for nursing facility services 38460
the nursing facility provides during the period beginning on the 38461
date the nursing facility begins participation in the Medicaid 38462
program and ending June 30, 2006, a rate that is the median of all 38463
rates paid to providers of nursing facilities on July 1, 2005.38464

        (E) If, during fiscal year 20072006, one or more Medicaid 38465
certified beds are added to a nursing facility with a valid 38466
Medicaid provider agreement for fiscal year 2006, the provider of 38467
the nursing facility shall be paid a rate for the new beds that is 38468
the same as the nursing facility's rate for the Medicaid certified 38469
beds that are in the nursing facility on the day before the new 38470
beds are added.38471

       (F) If the United States Centers for Medicare and Medicaid 38472
Services requires that the franchise permit fee be reduced or 38473
eliminated, the Department of Job and Family Services shall reduce 38474
the amount it pays providers of nursing facilities under this 38475
section as necessary to reflect the loss to the state of the 38476
revenue and federal financial participation generated from the 38477
franchise permit fee.38478

       (G)(1) A nursing facility's rate established under this 38479
section shall not be subject to any adjustments except as follows:38480

       (a) Anfor an adjustment resulting from an audit of the 38481
nursing facility's 2003 cost report may be applied to a rate 38482
established under this section for the nursing facility not later 38483
than three years after the first day of the fiscal year for which 38484
the rate is established.38485

       (b) the nursing facility's rate established under this 38486
section may be adjusted pursuant to a process established in rules 38487
adopted under section 5111.02 of the Revised Code to reflect a 38488
change in the nursing facility's capital costs due to any of the 38489
following:38490

       (i) A change of provider agreement that goes into effect 38491
before July 1, 2005, and for which a rate adjustment is not 38492
implemented before June 30, 2005;38493

       (ii) A reviewable activity for which a certificate of need 38494
application is filed with the Director of Health before July 1, 38495
2005, costs are incurred before June 30, 2005, and a rate 38496
adjustment is not implemented before June 30, 2005;38497

       (iii) An activity that the Director of Health, before July 1, 38498
2005, rules is not a reviewable activity and for which costs are 38499
incurred before June 30, 2005, and a rate adjustment is not 38500
implemented before June 30, 2005.38501

       (H) The Department of Job and Family Services shall follow 38502
this section in determining the rate to be paid to the provider of 38503
a nursing facility under the Medicaid program for nursing facility 38504
services provided during fiscal year 2006 notwithstanding anything 38505
to the contrary in sections 5111.20 to 5111.33 of the Revised 38506
Code.38507

       Sec. 206.66.23. FISCAL YEAR 2007 MEDICAID REIMBURSEMENT 38508
SYSTEM FOR NURSING FACILITIES38509

       (A) As used in this section:38510

       "Franchise permit fee" means the fee imposed by sections 38511
3721.50 to 3721.58 of the Revised Code.38512

       "Nursing facility" and "provider" have the same meanings as 38513
in section 5111.20 of the Revised Code.38514

       "Nursing facility services" means nursing facility services 38515
covered by the Medicaid program that a nursing facility provides 38516
to a resident of the nursing facility who is a Medicaid recipient 38517
eligible for Medicaid-covered nursing facility services.38518

       (B) Except as provided in division (C) of this section, the 38519
provider of a nursing facility that has a valid Medicaid provider 38520
agreement on June 30, 2006, and a valid Medicaid provider 38521
agreement for fiscal year 2007 shall be paid, for nursing facility 38522
services the nursing facility provides during fiscal year 2007, 38523
the rate determined as follows:38524

       (1) Determine the rate for the nursing facility under 38525
sections 5111.20 to 5111.33 of the Revised Code;38526

       (2) Increase the rate determined under division (B)(1) of 38527
this section by two per cent;38528

        (3) Increase the rate determined under division (B)(2) of 38529
this section by two per cent.38530

       (C) If the rate determined for a nursing facility under 38531
sections 5111.20 to 5111.33 of the Revised Codedivision (B) of 38532
this section for nursing facility services provided during fiscal 38533
year 2007 is more than one hundred two per cent of the rate the 38534
provider is paid for nursing facility services the nursing 38535
facility provides on June 30, 2006, the Department of Job and 38536
Family Services shall reduce the nursing facility's fiscal year 38537
2007 rate so that the rate is no more than one hundred two per 38538
cent of the nursing facility's rate for June 30, 2006. If the rate 38539
determined for a nursing facility under sections 5111.20 to 38540
5111.33 of the Revised Code for nursing facility services provided 38541
during fiscal year 2007 is less than ninety-eight per cent of the 38542
rate the provider was paid for nursing facility services the 38543
nursing facility provides on June 30, 2006, the Department shall 38544
increase the nursing facility's fiscal year 2007 rate so that the 38545
rate is no less than ninety-eight per cent of the nursing 38546
facility's rate for June 30, 2006.38547

       (D) If the United States Centers for Medicare and Medicaid 38548
Services requires that the franchise permit fee be reduced or 38549
eliminated, the Department of Job and Family Services shall reduce 38550
the amount it pays providers of nursing facilities under this 38551
section as necessary to reflect the loss to the state of the 38552
revenue and federal financial participation generated from the 38553
franchise permit fee.38554

       (E) The Department of Job and Family Services shall follow 38555
this section in determining the rate to be paid to the provider of 38556
a nursing facility that has a valid Medicaid provider agreement on 38557
June 30, 2006, and a valid Medicaid provider agreement for fiscal 38558
year 2007 notwithstanding anything to the contrary in sections 38559
5111.20 to 5111.33 of the Revised Code.38560

       Sec. 206.66.36. ASSISTED LIVING MEDICAID WAIVER PROGRAM38561

       (A) As used in this section, "Assisted Living Program" has 38562
the same meaning as in section 5111.89 of the Revised Code.38563

       (B) After the Department of Job and Family Services enters 38564
into a contract with the Department of Aging under section 5111.91 38565
of the Revised Code for the Department of Aging to administer the 38566
Assisted Living Program, the Director of Job and Family Services 38567
shall quarterly certify to the Director of Budget and Management 38568
the estimated costs ofamounts to be transferred from the state 38569
and federal shares for the Assisted Living Program for the 38570
upcoming quarter. The estimate shall include the state and federal 38571
share of the costs. On receipt of the certified estimated costs38572
certification for an upcoming quarter, the Director of Budget and 38573
Management shall do allboth of the following:38574

       (1) Transfer the state share of the certified amount of the 38575
estimated costs from GRF appropriation item 600-525, Health 38576
Care/Medicaid, to GRF appropriation item 490-422, Assisted Living, 38577
and reduce appropriation item 600-525, Health Care/Medicaid, by 38578
the corresponding federal share;38579

       (2) Transfer the federal share of the amount of the estimated 38580
costs from GRF appropriation item 600-525, Health Care/Medicaid, 38581
to Fund 3C4, appropriation item 490-622, Assisted Living - 38582
Federal;38583

       (3) Increase the appropriation in JFS Fund 3G5, appropriation 38584
item 600-655, Interagency Reimbursement, by the federal share of 38585
the certified amount of the estimated costs.38586

       (C) The funds that the Director of Budget and Management 38587
transfers and increases under this section are hereby 38588
appropriated.38589

       Sec. 206.66.64.  INDIVIDUALS MOVED FROM NURSING FACILITIES TO 38590
PASSPORT38591

       (A) As used in this section:38592

       (1) "Area agency on aging" has the same meaning as in section 38593
173.14 of the Revised Code.38594

       (2) "Long-Term Care Consultation Program" means the program 38595
the Department of Aging is required to develop under section 38596
173.42 of the Revised Code.38597

       (3) "Long-Term Care Consultation Program administrator" or 38598
"administrator" means the Department of Aging or, if the 38599
Department contracts with an area agency on aging or other entity 38600
to administer the Long-Term Care Consultation Program for a 38601
particular area, that agency or entity.38602

       (4) "Nursing facility" has the same meaning as in section 38603
5111.20 of the Revised Code.38604

       (5) "PASSPORT program" means the program created under 38605
section 173.40 of the Revised Code.38606

       (B) Each month during fiscal years 2006 and 2007, each area 38607
agency on aging shall determine whether individuals who reside in 38608
the area that the area agency on aging serves and are on a waiting 38609
list for the PASSPORT program have been admitted to a nursing 38610
facility. If an area agency on aging determines that such an 38611
individual has been admitted to a nursing facility, the agency 38612
shall notify the Long-Term Care Consultation Program administrator 38613
serving the area in which the individual resides about the 38614
determination. The administrator shall determine whether the 38615
PASSPORT program is appropriate for the individual and whether the 38616
individual would rather participate in the PASSPORT program than 38617
continue residing in the nursing facility. If the administrator 38618
determines that the PASSPORT program is appropriate for the 38619
individual and the individual would rather participate in the 38620
PASSPORT program than continue residing in the nursing facility, 38621
the administrator shall so notify the Department of Aging. On 38622
receipt of the notice from the administrator, the Department of 38623
Aging shall approve the enrollment of the individual in the 38624
PASSPORT program regardless of whether other individuals who are 38625
not in a nursing facility are ahead of the individual on the 38626
PASSPORT program's waiting list. Each quarter, the Department of 38627
Aging shall certify to the Director of Budget and Management the 38628
estimated increase in costs of the PASSPORT programtotal 38629
expenditures made for the individuals enrolled in the PASSPORT 38630
program pursuant to this section.38631

       (C) On a quarterly basis, on receipt of the certified costs38632
expenditures, the Director of Budget and Management shall do all 38633
of the following:38634

       (1) Transfer the state share of the amount of the estimated 38635
costsactual expenditures from GRF appropriation item 600-525, 38636
Health Care/Medicaid, to GRF appropriation item 490-403, PASSPORT, 38637
for the remainder of the biennium;38638

       (2) Increase the appropriation in Ohio Department of Aging 38639
Fund 3C4, appropriation item 490-607, PASSPORT, by the federal 38640
share of the amount of the estimated costsactual expenditures;38641

       (3) Increase the appropriation in JFS Fund 3G5, appropriation 38642
item 600-655, Interagency Reimbursement, by the federal share of 38643
the amount of the estimated costsactual expenditures.38644

       The funds that the Director of Budget and Management 38645
transfers and increases under this division are hereby 38646
appropriated.38647

       (D) The individuals placed in the PASSPORT program pursuant 38648
to this section shall be in addition to the individuals placed in 38649
the PASSPORT program during fiscal years 2006 and 2007 based on 38650
the amount of money that is in GRF appropriation item 490-403, 38651
PASSPORT; Fund 4J4, appropriation item 490-610, 38652
PASSPORT/Residential State Supplement; Fund 4U9, appropriation 38653
item 490-602, PASSPORT Fund; and Fund 3C4, appropriation item 38654
490-607, PASSPORT, before any transfers to GRF appropriation item 38655
490-403, PASSPORT, and Fund 3C4, appropriation item 490-607, 38656
PASSPORT, are made under this section.38657

       (E) The Director of Job and Family Services shall do both of 38658
the following:38659

       (1) Submit to the United States Secretary of Health and Human 38660
Services an amendment to the Medicaid waiver authorizing the 38661
PASSPORT program as necessary for the implementation of this 38662
section;38663

       (2) By not later than December 31, 2006, submit to the 38664
General Assembly a report regarding the number of individuals 38665
placed in the PASSPORT program pursuant to this section and the 38666
costs incurred and savings achieved as a result of the individuals 38667
being placed in the PASSPORT program.38668

       Sec. 206.66.66. OHIO ACCESS SUCCESS PROJECT38669

       Notwithstanding any limitations in sections 3721.51 and38670
3721.56 of the Revised Code, in each fiscal year, cash from Fund 38671
4J5, Home and Community-Based Services for the Aged, in excess of 38672
the amounts needed for the transfers may be used by the Department 38673
of Job and Family Services for the following purposes: (A) up to 38674
$1.0 million in each fiscal year to fund the state share of audits 38675
of Medicaid cost reports filed with the Department of Job and 38676
Family Services by nursing facilities and intermediate care 38677
facilities for the mentally retarded; and (B) up to $350,000 in 38678
fiscal year 2006 and up to $350,000 in fiscal year 2007 to provide 38679
one-time transitional benefits under the Ohio Access Success 38680
Project that the Director of Job and Family Services may establish 38681
under section 5111.88 of the Revised Code.38682

       Sec. 206.66.84. CHILDREN'S TRUST FUND38683

       Notwithstanding sections 3109.13 to 3109.18 of the Revised 38684
Code, in fiscal yearyears 2006 and 2007, the Director of Budget 38685
and Management shall transfer $1,500,000 cash from the Children's 38686
Trust Fund (Fund 198 in the Department of Job and Family Services) 38687
to the Partnerships for Success Fund (Fund 5BH in the Department 38688
of Youth Services). On or before January 1, 20072008, the 38689
Director of Budget and Management shall transfer to the Children's 38690
Trust Fund (Fund 198) any amount of cash that remains unspent in 38691
the Partnerships for Success Fund (Fund 5BH).38692

       Sec. 206.66.85. HOSPITAL CARE ASSURANCE MATCH FUND38693

       Appropriation item 600-650, Hospital Care Assurance Match,38694
shall be used by the Department of Job and Family Services in38695
accordance with division (B) ofsolely for distributing funds to 38696
hospitals under section 5112.185112.08 of the Revised Code.38697

       Sec. 206.66.91. The Department of Job and Family Services 38698
shall retain in each fiscal year $1,500,000 of the federal 38699
incentives that are described in division (A) of section 3125.19 38700
of the Revised Code and authorized by 42 U.S.C. 658a that the 38701
Department of Job and Family Services receives from the United 38702
States Department of Human Services to reimburse the Department of 38703
Job and Family Services for the state share of payments made by 38704
the Department of Job and Family Services for mandatory contracts 38705
utilized by county child support enforcement agencies in the 38706
program of child support enforcement authorized by sections 38707
3125.03 and 3125.11 of the Revised Code. This revenue shall be 38708
deposited in the Child Support Operating Fund (Fund 5BE in the 38709
Department of Job and Family Services).38710

       Sec. 206.67.15. PRESCRIPTION DRUG REBATE FUND38711

       The foregoing appropriation item 600-692, Health Care38712
ServicesPrescription Drug Rebate - State, shall be used by the 38713
Department of Job and Family Services in accordance with section 38714
5111.081 of the Revised Codeto pay for Medicaid services and 38715
contracts. Moneys recovered by the Department for either hospital 38716
settlements or pursuant to the Department's rights of recovery 38717
under section 5101.58 of the Revised Code, that are not directed 38718
to the Health Care Services Administration Fund (Fund 5U3) under 38719
section 5111.94 of the Revised Code, shall also be deposited into 38720
Fund 5P5.38721

       On July 1, 2006, or as soon as possible thereafter, the 38722
Director of Job and Family Services shall certify to the Director 38723
of Budget and Management the federal share of the balance of the 38724
Prescription Drug Rebates Fund created under section 5111.942 of 38725
the Revised Code. On receipt of the certification, the Director of 38726
Budget and Management shall transfer the federal share to the 38727
Health Care - Federal Fund created under section 5111.943 of the 38728
Revised Code.38729

       Sec. 206.67.21.  TRANSFER OF TOBACCO MASTER SETTLEMENT 38730
AGREEMENT FUNDS TO SUPPORT THE AGED, BLIND, AND DISABLED MANAGED 38731
CARE PROGRAM38732

        (A) Not later than June 30, 2006, the Director of Job and 38733
Family Services, in conjunction with the Office of Budget and 38734
Management, shall determine the amount necessary to implement the 38735
Aged, Blind, and Disabled Managed Care Program established under 38736
section 5111.16 of the Revised Code.38737

        (B) Notwithstanding section 183.02 of the Revised Code, on 38738
July 1, 2006, or as soon as possible thereafter, the Director of 38739
Budget and Management shall transfer cash equal to the state share 38740
of the amount determined pursuant to division (A) of this section 38741
from the Tobacco Master Settlement Agreement Fund (Fund 087) to 38742
the ABD Managed Care Program – State Fund (Fund 5BZ in the 38743
Department of Job and Family Services), which is hereby created. 38744
Of the tobacco revenue that is credited to the Tobacco Master 38745
Settlement Agreement Fund (Fund 087) in fiscal year 2006, the 38746
share that is determined pursuant to section 183.02 of the Revised 38747
Code to be the amount transferred by the Director of Budget and 38748
Management from the Tobacco Master Settlement Agreement Fund (Fund 38749
087) to the Tobacco Use Prevention and Cessation Trust Fund (Fund 38750
H87) shall be reduced by the amount that is transferred from the 38751
Tobacco Master Settlement Agreement Fund (Fund 087) to the ABD 38752
Managed Care Program – State Fund (Fund 5BZ) in accordance with 38753
this section. The amount transferred under this division is hereby 38754
appropriated to appropriation item 600-698, ABD Managed Care 38755
Program – State.38756

        (C) The Department of Job and Family Services shall deposit 38757
federal reimbursement received for the Aged, Blind, and Disabled 38758
Managed Care Program into the ABD Managed Care ProgramHospital 38759
Care Assurance Match Fund – Federal Fund (Fund 3AZ3F0), which is 38760
hereby created. Amounts deposited into Fund 3AZ3F0 pursuant to 38761
this section are hereby appropriated to appropriation item 38762
600-699, ABD Managed Care Program – Federal.38763

       Sec. 206.99.  MHC MANUFACTURED HOMES COMMISSION38764

General Services Fund Group38765

4K9 996-609 Operating Expenses $ 272,500 $ 0 254,500 38766
TOTAL GSF General Services 38767
Fund Group $ 272,500 $ 0 254,500 38768
TOTAL ALL BUDGET FUND GROUPS $ 272,500 $ 0 254,500 38769


       Sec. 209.04.  AMB MEDICAL TRANSPORTATION BOARD38771

General Services Fund Group38772

4N1 915-601 Operating Expenses $ 388,450 $ 0 388,450 38773
TOTAL GSF General Services 38774
Fund Group $ 388,450 $ 0 388,450 38775
TOTAL ALL BUDGET FUND GROUPS $ 388,450 $ 0 388,450 38776


       Sec. 209.06.06. DIVISION OF MENTAL HEALTH - COMMUNITY SUPPORT38778
SERVICES38779

General Revenue Fund38780

GRF 335-404 Behavioral Health Services-Children $ 5,865,265 $ 6,865,265 38781
GRF 335-405 Family & Children First $ 2,260,000 $ 2,260,000 38782
GRF 335-419 Community Medication Subsidy $ 12,292,848 7,959,798 $ 13,626,748 7,959,798 38783
GRF 335-505 Local Mental Health Systems of Care $ 94,687,868 $ 99,687,868 38784
TOTAL GRF General Revenue Fund $ 115,105,981 110,772,931 $ 122,439,881 116,772,931 38785

General Services Fund Group38786

4P9 335-604 Community Mental Health Projects $ 250,000 $ 250,000 38787
TOTAL GSF General Services 38788
Fund Group $ 250,000 $ 250,000 38789

Federal Special Revenue Fund Group38790

3A6 335-608 Federal Miscellaneous $ 1,089,699 $ 678,699 38791
3A7 335-612 Social Services Block Grant $ 8,657,288 $ 8,657,288 38792
3A8 335-613 Federal Grant - Community Mental Health Board Subsidy $ 2,407,040 $ 2,407,040 38793
3A9 335-614 Mental Health Block Grant $ 14,969,400 $ 14,969,400 38794
3B1 335-635 Community Medicaid Expansion $ 264,088,404 $ 282,807,902 38795
TOTAL FED Federal Special Revenue Fund Group $ 291,211,831 $ 309,520,329 38796

State Special Revenue Fund Group38797

5AU 335-615 Behavioral Healthcare $ 4,690,000 $ 4,690,000 38798
5CH 335-622 Residential State Supplement $ 1,500,000 $ 1,500,000 38799
632 335-616 Community Capital Replacement $ 350,000 $ 350,000 38800
TOTAL SSR State Special Revenue Fund Group $ 6,540,000 $ 6,540,000 38801

TOTAL ALL BUDGET FUND GROUPS $ 413,107,812 408,774,762 $ 438,750,210 433,083,260 38802
DEPARTMENT TOTAL 38803
GENERAL REVENUE FUND $ 561,012,510 556,679,460 $ 578,783,810 573,116,860 38804
DEPARTMENT TOTAL 38805
GENERAL SERVICES FUND GROUP $ 115,901,936 $ 120,196,482 38806
DEPARTMENT TOTAL 38807
FEDERAL SPECIAL REVENUE 38808
FUND GROUP $ 311,131,959 $ 329,461,338 38809
DEPARTMENT TOTAL 38810
STATE SPECIAL REVENUE FUND GROUP $ 12,266,164 $ 12,266,164 38811
DEPARTMENT TOTAL 38812
TOTAL DEPARTMENT OF MENTAL HEALTH $ 1,000,312,569 995,979,519 $ 1,040,707,794 1,035,040,844 38813


       Sec. 209.06.09.  COMMUNITY MEDICATION SUBSIDY38815

       The foregoing appropriation item 335-419, Community38816
Medication Subsidy, shall be used to provide subsidized support38817
for psychotropic medication needs of indigent citizens in the38818
community to reduce unnecessary hospitalization because of lack of38819
medication and to provide subsidized support for methadone costs.38820

       Of the foregoing appropriation item 335-419, Community 38821
Medication Subsidy, $4,333,050 in fiscal year 2006 and $5,666,950 38822
in fiscal year 2007 shall be used to provide services to persons 38823
who meet criteria that is consistent with the criteria for the 38824
Disability Medical Assistance Program.38825

       LOCAL MENTAL HEALTH SYSTEMS OF CARE38826

       The foregoing appropriation item 335-505, Local Mental Health 38827
Systems of Care, shall be used for mental health services provided 38828
by community mental health boards in accordance with a community 38829
mental health plan submitted under section 340.03 of the Revised 38830
Code and as approved by the Department of Mental Health.38831

       Of the foregoing appropriation, not less than $34,818,917 in 38832
fiscal year 2006 and not less than $34,818,917 in fiscal year 2007 38833
shall be distributed by the Department of Mental Health on a per 38834
capita basis to community mental health boards.38835

       Of the foregoing appropriation, $100,000 in each fiscal year 38836
shall be used to fund family and consumer education and support.38837

       BEHAVIORAL HEALTH - CHILDREN38838

       The foregoing appropriation item 335-404, Behavioral Health 38839
Services-Children, shall be used to provide behavioral health 38840
services for children and their families. Behavioral health 38841
services include mental health and alcohol and other drug 38842
treatment services and other necessary supports.38843

       Of the foregoing appropriation item 335-404, Behavioral 38844
Health Services-Children, an amount up to $4.5 million in fiscal 38845
year 2006 and $5.5 million in fiscal year 2007 shall be 38846
distributed to local Alcohol, Drug Addiction, and Mental Health 38847
Boards; Community Mental Health Boards; and Alcohol and Drug 38848
Addiction Boards, based upon a formula and an approved children's 38849
behavioral health transformation plan developed and endorsed by 38850
the local Family and Children First Council with the leadership 38851
from the Alcohol, Drug Addiction, and Mental Health Board, or the 38852
Community Mental Health Board, and the Alcohol and Drug Addiction 38853
Services Board. The use of these funds shall be approved by a team 38854
of state and local stakeholders appointed by the Ohio Family and 38855
Children First Cabinet Council. This team shall be appointed not 38856
later than July 1, 2005, and shall include, but not be limited to, 38857
all of the following: 38858

       (A) At least one representative from each of the Departments 38859
of Alcohol and Drug Addiction Services, Mental Health, Education, 38860
Health, Job and Family Services, Mental Retardation and 38861
Developmental Disabilities, and the Department of Youth Services; 38862

       (B) At least one person representing local public children's 38863
services agencies; 38864

       (C) At least one person representing juvenile courts; 38865

       (D) At least one person representing local Alcohol, Drug 38866
Addiction, and Mental Health Boards; Community Mental Health 38867
Boards; and Alcohol and Drug Addiction Boards; 38868

       (E) At least one person representing local Family and 38869
Children First Council Coordinators; 38870

       (F) At least one family representative.38871

       Children's behavioral health transformation plans shall be 38872
congruent with the development and implementation of the process 38873
described in division (B)(2)(b) of section 121.37 of the Revised 38874
Code and shall address all of the following as determined by a 38875
team of state and local stakeholders appointed by the Ohio Family 38876
and Children First Cabinet Council: 38877

       (A) Specific strategies and actions for use of all funds 38878
allocated for the Access to Better Care Initiative by all Ohio 38879
Family and Children First Cabinet Council agencies that will 38880
further the transformation of the local Children's Behavioral 38881
Health Care System;38882

       (B) Providing services to children with behavioral health 38883
disorders, particularly those with intensive needs, and their 38884
families, across all child-serving systems, including child 38885
welfare and juvenile justice and for those youth whose parents 38886
would otherwise have to relinquish custody to obtain needed 38887
behavioral health services;38888

       (C) Assuring that families are included in all service 38889
planning activities and have access to advocates to assist them if 38890
they choose;38891

       (D) Implementation of home-based services and other 38892
alternatives to out-of-home placement;38893

       (E) Assuring that all individual service plans for children 38894
and their families address the academic achievement of the child;38895

       (F) Coordinating the most efficient and effective use of 38896
federal, state, and local funds to meet the needs of children and 38897
their families.38898

       Funds may be used to support the following services and 38899
activities: 38900

       (A) Mental health services provided by the Ohio Department of 38901
Mental Health certified agencies and alcohol and other drug 38902
services provided by Department of Alcohol and Drug Addiction 38903
Services certified agencies;38904

       (B) Services and supports for children and their families 38905
that further the implementation of their individual service plans;38906

       (C) Treatment services in out-of-home settings, including 38907
residential facilities, when other alternatives are not available 38908
or feasible;38909

       (D) Administrative support for efforts associated with this 38910
initiative;38911

       (E) These funds shall not be used to supplant existing 38912
efforts.38913

       The Ohio Family and Children First Cabinet Council appointed 38914
team shall approve the plans for local behavioral health services 38915
and ensure the plans are components of and properly coordinated 38916
with the county service coordination plan as defined in section 38917
121.37 of the Revised Code. In addition to approving the plans for 38918
new behavioral health funding, this team shall design a mechanism 38919
to provide technical assistance to local communities, monitor the 38920
plans, and may, as part of the monitoring role, conduct site 38921
visits.38922

       Of the foregoing appropriation item 335-404, Behavioral 38923
Health Services-Children, an amount up to $1.0 million in fiscal 38924
year 2006 and $1.0 million in fiscal year 2007 shall be used to 38925
support projects, as determined by the Ohio Family and Children 38926
First Cabinet Council, in select areas around the state to focus 38927
on improving behavioral health services for children involved in 38928
the child welfare and juvenile justice systems. At least one of 38929
these projects shall focus on services for adolescent girls that 38930
are involved in or at risk of involvement with the juvenile 38931
justice system. 38932

       Of the foregoing appropriation item 335-405, Family & 38933
Children First, an amount up to $500,000 in fiscal year 2006 and 38934
$500,000 in fiscal year 2007 shall be used for children who do not 38935
have behavioral health disorders but require assistance through 38936
the County Family and Children First Council.38937

       RESIDENTIAL STATE SUPPLEMENT38938

       The foregoing appropriation item 335-622, Residential State 38939
Supplement, shall be used to provide subsidized support for 38940
licensed adult care facilities which serve individuals with mental 38941
illness.38942

       Sec. 209.09.06.  COMMUNITY SERVICES38943

General Revenue Fund38944

GRF 322-405 State Use Program $ 20,000 $ 0 38945
GRF 322-413 Residential and Support Services $ 7,423,021 $ 7,423,021 38946
GRF 322-416 Waiver State Match $ 103,090,738 $ 104,397,504 38947
GRF 322-417 Supported Living $ 43,160,198 $ 43,160,198 38948
GRF 322-451 Family Support Services $ 6,938,898 $ 6,938,898 38949
GRF 322-452 Service and Support Administration $ 8,672,730 $ 8,672,730 38950
GRF 322-501 County Boards Subsidies $ 32,193,542 $ 32,193,542 38951
GRF 322-503 Tax Equity $ 14,500,000 $ 14,500,000 38952
TOTAL GRF General Revenue Fund $ 215,999,127 $ 217,285,893 38953

General Services Fund Group38954

4J6 322-645 Intersystem Services for Children $ 300,000 $ 0 38955
4U4 322-606 Community MR and DD Trust $ 300,000 $ 50,000 38956
4V1 322-611 Family and Children First $ 40,000 $ 0 38957
488 322-603 Provider Audit Refunds $ 350,000 $ 350,000 38958
TOTAL GSF General Services 38959
Fund Group $ 990,000 $ 400,000 38960

Federal Special Revenue Fund Group38961

3A4 322-605 Community Program Support $ 1,500,000 $ 1,500,000 38962
3A5 322-613 DD Council Grants $ 3,204,240 $ 3,204,240 38963
3G6 322-639 Medicaid Waiver $ 373,772,814 $ 373,772,814 38964
3M7 322-650 CAFS Medicaid $ 125,924,299 $ 103,773,730 38965
325 322-608 Grants for Infants and Families with Disabilities $ 1,763,165 $ 1,763,165 38966
325 322-612 Community Social Service Programs $ 11,500,000 $ 11,500,000 38967
TOTAL FED Federal Special Revenue 38968
Fund Group $ 517,664,518 $ 495,513,949 38969

State Special Revenue Fund Group38970

4K8 322-604 Waiver - Match $ 12,000,000 $ 12,000,000 38971
5DJ 322-625 Targeted Case Management Match $ 9,340,000 $ 20,280,000 38972
5DJ 322-626 Targeted Case Management Services $ 23,350,000 $ 50,070,000 38973
5H0 322-619 Medicaid Repayment $ 25,000 $ 25,000 38974
5Z1 322-624 County Board Waiver Match $ 82,000,000 $ 82,000,000 38975
TOTAL SSR State Special Revenue 38976
Fund Group $ 94,025,000 126,715,000 $ 94,025,000 164,375,000 38977
TOTAL ALL COMMUNITY SERVICES 38978
BUDGET FUND GROUPS $ 828,678,645 861,368,645 $ 807,224,842 877,574,842 38979

       RESIDENTIAL AND SUPPORT SERVICES38980

       The Department of Mental Retardation and Developmental 38981
Disabilities may designate a portion of appropriation item 38982
322-413, Residential and Support Services, for the following:38983

       (A) Sermak Class Services used to implement the requirements38984
of the agreement settling the consent decree in Sermak v. Manuel, 38985
Case No. c-2-80-220, United States District Court for the Southern 38986
District of Ohio, Eastern Division;38987

       (B) Medicaid-reimbursed programs other than home and 38988
community-based waiver services, in an amount not to exceed 38989
$1,000,000 in each fiscal year, that enable persons with mental 38990
retardation and developmental disabilities to live in the38991
community.38992

       WAIVER STATE MATCH38993

       The purposes for which the foregoing appropriation item 38994
322-416, Waiver State Match, shall be used include the following:38995

       (A) Home and community-based waiver services under Title XIX 38996
of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C. 301, 38997
as amended.38998

       (B) Services contracted by county boards of mental 38999
retardation and developmental disabilities.39000

       (C) To pay the nonfederal share of the cost of one or more 39001
new intermediate-care-facility-for-the-mentally-retarded certified 39002
beds in a county where the county board of mental retardation and 39003
developmental disabilities does not initiate or support the 39004
development or certification of such beds, if the Director of 39005
Mental Retardation and Developmental Disabilities is required by 39006
this actAm. Sub. H.B. 66 of the 126th General Assembly to 39007
transfer to the Director of Job and Family Services funds to pay 39008
such nonfederal share.39009

       The Department of Mental Retardation and Developmental 39010
Disabilities may designate a portion of appropriation item 39011
322-416, Waiver State Match, to county boards of mental 39012
retardation and developmental disabilities that have greater need 39013
for various residential and support services because of a low 39014
percentage of residential and support services development in 39015
comparison to the number of individuals with mental retardation or 39016
developmental disabilities in the county.39017

       Of the foregoing appropriation item 322-416, Waiver State 39018
Match, $9,850,000 in each year of the biennium shall be 39019
distributed by the Department to county boards of mental 39020
retardation and developmental disabilities to support existing 39021
residential facilities waiver and individual options waiver 39022
related to Medicaid activities provided for in the component of a 39023
county board's plan developed under division (A)(2) of section 39024
5126.054 of the Revised Code and approved under section 5123.046 39025
of the Revised Code. Up to $3,000,000 of these funds in each 39026
fiscal year may be used to implement day-to-day program management 39027
services under division (A)(2) of section 5126.054 of the Revised 39028
Code. Up to $4,200,000 in each fiscal year may be used to 39029
implement the program and health and welfare requirements of 39030
division (A)(2) of section 5126.054 of the Revised Code.39031

        In fiscal years 2006 and 2007 not less than $2,650,000 of 39032
these funds shall be used to recruit and retain, under division 39033
(A)(2) of section 5126.054 of the Revised Code, the direct care 39034
staff necessary to implement the services included in an 39035
individualized service plan in a manner that ensures the health 39036
and welfare of the individuals being served.39037

        The method utilized by the department to determine each 39038
residential facilities wavier and individual options provider's 39039
allocation of such funds in fiscal year 2005 shall be used for 39040
allocation purposes to such providers in fiscal years 2006 and 39041
2007, respectively.39042

       SUPPORTED LIVING39043

       The purposes for which the foregoing appropriation item 39044
322-417, Supported Living, shall be used include supported living 39045
services contracted by county boards of mental retardation and 39046
developmental disabilities under sections 5126.40 to 5126.47 of 39047
the Revised Code and paying the nonfederal share of the cost of 39048
one or more new 39049
intermediate-care-facility-for-the-mentally-retarded certified 39050
beds in a county where the county board of mental retardation and 39051
developmental disabilities does not initiate or support the 39052
development or certification of such beds, if the Director of 39053
Mental Retardation and Developmental Disabilities is required by 39054
this actAm. Sub. H.B. 66 of the 126th General Assembly to 39055
transfer to the Director of Job and Family Services funds to pay 39056
such nonfederal share.39057

       OTHER RESIDENTIAL AND SUPPORT SERVICE PROGRAMS39058

       Notwithstanding Chapters 5123. and 5126. of the Revised Code, 39059
the Department of Mental Retardation and Developmental 39060
Disabilities may develop residential and support service programs 39061
funded by appropriation item 322-413, Residential and Support 39062
Services; appropriation item 322-416, Waiver State Match; or 39063
appropriation item 322-417, Supported Living, that enable persons 39064
with mental retardation and developmental disabilities to live in 39065
the community. Notwithstanding Chapter 5121. and section 5123.122 39066
of the Revised Code, the Department may waive the support 39067
collection requirements of those statutes for persons in community 39068
programs developed by the Department under this section. The 39069
Department shall adopt rules under Chapter 119. of the Revised 39070
Code or may use existing rules for the implementation of these 39071
programs.39072

       FAMILY SUPPORT SERVICES39073

       Notwithstanding sections 5123.171, 5123.19, 5123.20, and39074
5126.11 of the Revised Code, the Department of Mental Retardation39075
and Developmental Disabilities may implement programs funded by39076
appropriation item 322-451, Family Support Services, to provide39077
assistance to persons with mental retardation or developmental39078
disabilities and their families who are living in the community.39079
The department shall adopt rules to implement these programs. The 39080
department may also use the foregoing appropriation item 322-451, 39081
Family Support Services, to pay the nonfederal share of the cost 39082
of one or more new 39083
intermediate-care-facility-for-the-mentally-retarded certified 39084
beds in a county where the county board of mental retardation and 39085
developmental disabilities initiates or supports the development 39086
or certification of such beds, if the Director of Mental 39087
Retardation and Developmental Disabilities is required by this act39088
Am. Sub. H.B. 66 of the 126th General Assembly to transfer to the 39089
Director of Job and Family Services funds to pay such nonfederal 39090
share.39091

       SERVICE AND SUPPORT ADMINISTRATION39092

       The foregoing appropriation item 322-452, Service and Support 39093
Administration, shall be allocated to county boards of mental 39094
retardation and developmental disabilities for the purpose of39095
providing service and support administration services and to 39096
assist in bringing state funding for all department-approved39097
service and support administrators within county boards of mental 39098
retardation and developmental disabilities to the level authorized 39099
in division (C) of section 5126.15 of the Revised Code. The 39100
department may request approval from the Controlling Board to39101
transfer any unobligated appropriation authority from other state39102
General Revenue Fund appropriation items within the department's39103
budget to appropriation item 322-452, Service and Support 39104
Administration, to be used to meet the statutory funding level in 39105
division (C) of section 5126.15 of the Revised Code.39106

       Notwithstanding division (C) of section 5126.15 of the39107
Revised Code and subject to funding in appropriation item 322-452,39108
Service and Support Administration, no county may receive less 39109
than its allocation in fiscal year 1995. Wherever case management 39110
services are referred to in any law, contract, or other document, 39111
the reference shall be deemed to refer to service and support 39112
administration. No action or proceeding pending on the effective 39113
date of this section is affected by the renaming of case 39114
management services as service and support administration.39115

       The Department of Mental Retardation and Developmental 39116
Disabilities shall adopt, amend, and rescind rules as necessary to 39117
reflect the renaming of case management services as service and 39118
support administration. All boards of mental retardation and 39119
developmental disabilities and the entities with which they 39120
contract for services shall rename the titles of their employees 39121
who provide service and support administration. All boards and 39122
contracting entities shall make corresponding changes to all 39123
employment contracts.39124

       The Department also may use the foregoing appropriation item 39125
322-452, Service and Support Administration, to pay the nonfederal 39126
share of the cost of one or more new 39127
intermediate-care-facility-for-the-mentally-retarded certified 39128
beds in a county where the county board of mental retardation and 39129
developmental disabilities initiates or supports the development 39130
or certification of such beds, if the Director of Mental 39131
Retardation and Developmental Disabilities is required by this act39132
Am. Sub. H.B. 66 of the 126th General Assembly to transfer to the 39133
Director of Job and Family Services funds to pay such nonfederal 39134
share.39135

       STATE SUBSIDIES TO MR/DD BOARDS39136

       Notwithstanding section 5126.12 of the Revised Code, for 39137
fiscal year 2006, the Department shall, if sufficient funds as 39138
determined by the Department are available, use the foregoing 39139
appropriation item 322-501, County Boards Subsidies, to pay each 39140
county board of mental retardation and developmental disabilities 39141
an amount that is equal to the amount such board received in 39142
fiscal year 2005. If the Department determines that there are not 39143
sufficient funds available in appropriation item 322-501, County 39144
Boards Subsidies, for this purpose, the Department shall pay to 39145
each county board an amount that is proportionate to the amount 39146
such board received in fiscal year 2005. Proportionality shall be 39147
determined by comparing the payment a county board received in a 39148
category in fiscal year 2005 to the total payments distributed to 39149
all county boards for such category in fiscal year 2005. For 39150
fiscal year 2007, the Department shall pay to each county board an 39151
amount that is determined by an allocation formula to be developed 39152
by the Department that considers the applicable factors in section 39153
5126.12 of the Revised Code.39154

       The Department also may use the foregoing appropriation item 39155
322-501, County Boards Subsidies, to pay the nonfederal share of 39156
the cost of one or more new 39157
intermediate-care-facility-for-the-mentally-retarded certified 39158
beds in a county where the county board of mental retardation and 39159
developmental disabilities initiates or supports the development 39160
or certification of such beds, if the Director of Mental 39161
Retardation and Developmental Disabilities is required by this act39162
Am. Sub. H.B. 66 of the 126th General Assembly to transfer to the 39163
Director of Job and Family Services funds to pay such nonfederal 39164
share.39165

       NONFEDERAL MATCH FOR ACTIVE TREATMENT SERVICES39166

       Pursuant to an agreement between the county board and the 39167
Director of Mental Retardation and Developmental Disabilities, a 39168
county may pledge funds from its state allocation from GRF 39169
appropriation item 322-501, County Boards Subsidies, to cover the 39170
cost of providing the nonfederal match for active treatment 39171
services that the county provides to residents of the Department's 39172
developmental centers. The Director of Mental Retardation and 39173
Developmental Disabilities is authorized to transfer, through 39174
intrastate transfer vouchers, cash from these pledges from GRF 39175
appropriation item 322-501, County Boards Subsidies, to Fund 489, 39176
Mental Retardation Operating. Any other county funds received by 39177
the Department from county boards for active treatment shall be 39178
deposited in Fund 489, Mental Retardation Operating.39179

       WAIVER - MATCH39180

       The foregoing appropriation item 322-604, Waiver - Match 39181
(Fund 4K8), shall be used as state matching funds for the home and39182
community-based waivers.39183

       COUNTY BOARD WAIVER MATCH39184

       The Director of Mental Retardation and Developmental 39185
Disabilities shall transfer, through intrastate transfer vouchers, 39186
cash from any allowable General Revenue Fund appropriation item to 39187
Fund 5Z1, appropriation item 322-624, County Board Waiver Match. 39188
(The amounts being transferred reflect the amounts that county 39189
boards pledge from their state General Revenue Funds allocations 39190
to cover the cost of providing the non-federal match for waiver 39191
services.)39192

       TRANSFER OF FUNDS FOR THE FAMILY AND CHILDREN FIRST CABINET 39193
COUNCIL TO THE DEPARTMENT OF MENTAL HEALTH39194

       On July 1, 2005, or as soon as possible thereafter, the 39195
Director of Mental Retardation and Developmental Disabilities 39196
shall certify the remaining cash balance in Fund 4V1, 39197
Miscellaneous Use, to the Director of Budget and Management. Upon 39198
receipt of the certification, the Director of Budget and 39199
Management shall transfer that amount and re-establish existing 39200
encumbrances in the Department of Mental Health, Fund 232, Family 39201
and Children First Administration Fund. When this transfer has 39202
been completed, Fund 4V1 shall be abolished.39203

        On November 1, 2005, or as soon as possible thereafter, the 39204
Director of Mental Retardation and Developmental Disabilities 39205
shall certify the remaining cash balance in Fund 4J6, Youth 39206
Cluster, to the Director of Budget and Management, who upon 39207
receipt shall transfer that amount to the General Revenue Fund and 39208
increase the Department of Mental Health's GRF appropriation item 39209
335-404, Behavioral Health Services-Children, by the same amount. 39210
When this transfer has been completed, Fund 4J6 shall be 39211
abolished.39212

       TARGETED CASE MANAGEMENT SERVICES39213

       The Departments of Mental Retardation and Developmental 39214
Disabilities and Job and Family Services may enter into an 39215
interagency agreement under which the Department of Mental 39216
Retardation and Developmental Disabilities shall pay the 39217
Department of Job and Family Services the nonfederal portion of 39218
the cost of targeted case management services and the Department 39219
of Job and Family Services shall pay the total cost of targeted 39220
case management claims.39221

       Quarterly, the Director of Mental Retardation and 39222
Developmental Disabilities, in consultation with the Director of 39223
Job and Family Services, shall estimate the cost, less any 39224
adjustments from the previous quarter, of the nonfederal share of 39225
targeted case management for claims with service dates after 39226
December 31, 2005, and shall certify this amount to the Director 39227
of Budget and Management. Notwithstanding any other provision of 39228
law to the contrary, the Director of Budget and Management may 39229
transfer cash equal to the amount certified from any Department of 39230
Mental Retardation and Developmental Disabilities fund identified 39231
by the Director of Mental Retardation and Developmental 39232
Disabilities to the Department of Job and Family Services Fund 39233
5C9, Medicaid Program Support.39234

       County boards of mental retardation and developmental 39235
disabilities shall pay the nonfederal portion of targeted case 39236
management costs to the Department of Mental Retardation and 39237
Developmental Disabilities. Notwithstanding any other provision of 39238
law to the contrary, county boards of mental retardation and 39239
developmental disabilities may pledge funds from any appropriation 39240
line item to pay for the nonfederal costs of targeted case 39241
management. The Director of Mental Retardation and Developmental 39242
Disabilities shall withhold any amount owed to the department from 39243
subsequent disbursements from any appropriation line item or money 39244
otherwise due to a nonpaying county. The Director of Mental 39245
Retardation and Developmental Disabilities may transfer cash, 39246
through intrastate transfer vouchers, from any Department of 39247
Mental Retardation and Developmental Disabilities appropriation 39248
line item to Fund 5DJ.39249

       The Director of Budget and Management may increase the 39250
appropriation level of the Department of Job and Family Services 39251
appropriation item 600-671, Medicaid Program Support, by 39252
$9,340,000 in fiscal year 2006 and by $20,280,000 in fiscal year 39253
2007. The Director may then increase the appropriation level for 39254
the Department of Job and Family Services Fund 3F0, appropriation 39255
item 600-623, Health Care Federal, by the corresponding federal 39256
amount in fiscal year 2006 and fiscal year 2007.39257

       Sec. 209.09.18.  RESIDENTIAL FACILITIES39258

General Revenue Fund39259

GRF 323-321 Residential Facilities $ 101,764,366 $ 100,457,600 39260
Operations 39261
TOTAL GRF General Revenue Fund $ 101,764,366 $ 100,457,600 39262

General Services Fund Group39263

152 323-609 Residential Facilities $ 912,177 $ 912,177 39264
Support 39265
TOTAL GSF General Services 39266
Fund Group $ 912,177 $ 912,177 39267

Federal Special Revenue Fund Group39268

3A4 323-605 Developmental Center Operation Expenses $ 120,000,000 $ 120,000,000 39269
325 323-608 Foster Grandparent Program $ 575,000 $ 575,000 39270
TOTAL FED Federal Special Revenue 39271
Fund Group $ 120,575,000 $ 120,575,000 39272

State Special Revenue Fund Group39273

221 322-620 Supplement Service Trust $ 150,000 $ 150,000 39274
489 323-632 Developmental Center Direct Care Support $ 12,125,628 $ 12,125,628 39275
TOTAL SSR State Special Revenue 39276
Fund Group $ 12,275,628 $ 12,275,628 39277
TOTAL ALL RESIDENTIAL FACILITIES 39278
BUDGET FUND GROUPS $ 235,527,171 $ 234,220,405 39279

DEPARTMENT TOTAL 39280
GENERAL REVENUE FUND $ 352,880,570 $ 353,397,967 39281
DEPARTMENT TOTAL 39282
GENERAL SERVICES FUND GROUP $ 2,202,177 $ 1,612,177 39283
DEPARTMENT TOTAL 39284
FEDERAL SPECIAL REVENUE FUND GROUP $ 652,727,850 $ 630,577,281 39285
DEPARTMENT TOTAL 39286
STATE SPECIAL REVENUE FUND GROUP $ 114,300,628 146,990,628 $ 114,300,628 184,650,628 39287
TOTAL DEPARTMENT OF MENTAL 39288
RETARDATION AND DEVELOPMENTAL 39289
DISABILITIES $ 1,122,111,225 1,154,801,225 $ 1,099,888,053 1,170,238,053 39290


       Sec. 209.15.  CRB MOTOR VEHICLE COLLISION REPAIR REGISTRATION 39292
BOARD39293

General Service Fund Group39294

5H9 865-609 Operating Expenses - CRB $ 325,047 $ 0 334,995 39295
TOTAL GSF General Services 39296
Fund Group $ 325,047 $ 0 334,995 39297
TOTAL ALL BUDGET FUND GROUPS $ 325,047 $ 0 334,995 39298


       Sec. 209.18.  DNR DEPARTMENT OF NATURAL RESOURCES39300

General Revenue Fund39301

GRF 725-401 Wildlife-GRF Central Support $ 1,000,000 1,315,000 $ 1,000,000 1,365,000 39302
GRF 725-404 Fountain Square Rental Payments - OBA $ 1,025,300 $ 1,092,000 39303
GRF 725-407 Conservation Reserve Enhancement Program $ 1,000,000 $ 1,000,000 39304
GRF 725-413 OPFC Lease Rental Payments $ 18,699,100 $ 20,962,800 39305
GRF 725-423 Stream and Ground Water Gauging $ 311,910 $ 311,910 39306
GRF 725-425 Wildlife License Reimbursement $ 646,319 $ 646,319 39307
GRF 725-456 Canal Lands $ 332,859 $ 332,859 39308
GRF 725-502 Soil and Water Districts $ 9,836,436 $ 9,836,436 39309
GRF 725-903 Natural Resources General Obligation Debt Service $ 25,866,000 $ 24,359,100 39310
GRF 727-321 Division of Forestry $ 8,541,511 $ 8,541,511 39311
GRF 728-321 Division of Geological Survey $ 1,630,000 $ 1,630,000 39312
GRF 729-321 Office of Information Technology $ 440,895 $ 440,895 39313
GRF 730-321 Division of Parks and Recreation $ 37,874,841 $ 39,874,841 39314
GRF 731-321 Office of Coastal Management $ 259,707 $ 259,707 39315
GRF 733-321 Division of Water $ 3,257,619 $ 3,207,619 39316
GRF 736-321 Division of Engineering $ 3,118,703 $ 3,118,703 39317
GRF 737-321 Division of Soil and Water $ 4,074,788 $ 4,074,788 39318
GRF 738-321 Division of Real Estate and Land Management $ 2,291,874 $ 2,291,874 39319
GRF 741-321 Division of Natural Areas and Preserves $ 3,009,505 $ 3,009,505 39320
GRF 744-321 Division of Mineral Resources Management $ 3,068,167 $ 3,068,167 39321
TOTAL GRF General Revenue Fund $ 126,285,534 $ 129,059,034 39322
126,600,534 129,424,034 39323

General Services Fund Group39324

155 725-601 Departmental Projects $ 3,135,821 $ 3,011,726 39325
157 725-651 Central Support Indirect $ 6,528,675 $ 6,528,675 39326
204 725-687 Information Services $ 4,676,627 $ 4,676,627 39327
206 725-689 REALM Support Services $ 475,000 $ 475,000 39328
207 725-690 Real Estate Services $ 64,000 $ 64,000 39329
223 725-665 Law Enforcement Administration $ 2,096,225 $ 2,096,225 39330
227 725-406 Parks Projects Personnel $ 175,000 $ 110,000 39331
4D5 725-618 Recycled Materials $ 50,000 $ 50,000 39332
4S9 725-622 NatureWorks Personnel $ 472,648 $ 307,648 39333
4X8 725-662 Water Resources Council $ 125,000 $ 125,000 39334
430 725-671 Canal Lands $ 797,582 $ 847,582 39335
508 725-684 Natural Resources Publications $ 157,792 $ 157,792 39336
510 725-631 Maintenance - State-owned Residences $ 260,849 $ 260,849 39337
516 725-620 Water Management $ 2,442,956 $ 2,459,120 39338
635 725-664 Fountain Square Facilities Management $ 3,182,223 $ 3,190,223 39339
697 725-670 Submerged Lands $ 542,011 $ 542,011 39340
TOTAL GSF General Services 39341
Fund Group $ 25,182,409 $ 24,902,478 39342

Federal Special Revenue Fund Group39343

3B3 725-640 Federal Forest Pass-Thru $ 150,000 $ 150,000 39344
3B4 725-641 Federal Flood Pass-Thru $ 350,000 $ 350,000 39345
3B5 725-645 Federal Abandoned Mine Lands $ 14,310,497 $ 14,307,666 39346
3B6 725-653 Federal Land and Water Conservation Grants $ 5,000,000 $ 5,000,000 39347
3B7 725-654 Reclamation - Regulatory $ 2,107,292 $ 2,107,291 39348
3P0 725-630 Natural Areas and Preserves - Federal $ 315,000 $ 315,000 39349
3P1 725-632 Geological Survey - Federal $ 479,651 $ 479,651 39350
3P2 725-642 Oil and Gas-Federal $ 362,933 $ 367,912 39351
3P3 725-650 Coastal Management - Federal $ 1,592,923 $ 1,607,686 39352
3P4 725-660 Water - Federal $ 419,766 $ 420,525 39353
3R5 725-673 Acid Mine Drainage Abatement/Treatment $ 2,225,000 $ 2,225,000 39354
3Z5 725-657 REALM-Federal $ 1,578,871 $ 1,578,871 39355
328 725-603 Forestry Federal $ 1,813,827 $ 2,228,081 39356
332 725-669 Federal Mine Safety Grant $ 258,102 $ 258,102 39357
TOTAL FED Federal Special Revenue 39358
Fund Group $ 30,963,862 $ 31,395,785 39359

State Special Revenue Fund Group39360

4J2 725-628 Injection Well Review $ 93,957 $ 79,957 39361
4M7 725-631 Wildfire Suppression $ 100,000 $ 100,000 39362
4U6 725-668 Scenic Rivers Protection $ 407,100 $ 407,100 39363
5BV 725-683 Soil and Water Districts $ 1,850,000 $ 1,850,000 39364
5B3 725-674 Mining Regulation $ 28,850 $ 28,850 39365
5BV 725-683 Soil and Water Districts $ 1,850,000 $ 1,850,000 39366
5P2 725-634 Wildlife Boater Angler Administration $ 4,200,000 $ 3,500,000 39367
509 725-602 State Forest $ 2,291,664 $ 2,591,664 39368
511 725-646 Ohio Geological Mapping $ 549,310 $ 549,310 39369
512 725-605 State Parks Operations $ 26,814,288 $ 26,814,288 39370
512 725-680 Parks Facilities Maintenance $ 2,576,240 $ 2,576,240 39371
514 725-606 Lake Erie Shoreline $ 612,075 $ 657,113 39372
518 725-643 Oil and Gas Permit Fees $ 2,674,377 $ 2,674,378 39373
518 725-677 Oil and Gas Well Plugging $ 1,200,000 $ 1,200,000 39374
521 725-627 Off-Road Vehicle Trails $ 143,490 $ 143,490 39375
522 725-656 Natural Areas Checkoff Funds $ 1,550,670 $ 1,550,670 39376
526 725-610 Strip Mining Administration Fee $ 1,932,492 $ 1,932,492 39377
527 725-637 Surface Mining Administration $ 2,312,815 $ 2,322,702 39378
529 725-639 Unreclaimed Land Fund $ 623,356 $ 631,257 39379
531 725-648 Reclamation Forfeiture $ 2,061,861 $ 2,062,237 39380
532 725-644 Litter Control and Recycling $ 7,100,000 $ 7,100,000 39381
586 725-633 Scrap Tire Program $ 1,000,000 $ 1,000,000 39382
615 725-661 Dam Safety $ 365,223 $ 365,223 39383
TOTAL SSR State Special Revenue 39384
Fund Group $ 60,487,768 $ 60,136,971 39385

Clean Ohio Fund Group39386

061 725-405 Clean Ohio Operating $ 155,000 $ 155,000 39387
TOTAL CLF Clean Ohio Fund Group $ 155,000 $ 155,000 39388

Wildlife Fund Group39389

015 740-401 Division of Wildlife Conservation $ 49,447,500 $ 50,447,500 39390
815 725-636 Cooperative Management Projects $ 120,449 $ 120,449 39391
816 725-649 Wetlands Habitat $ 966,885 $ 966,885 39392
817 725-655 Wildlife Conservation Checkoff Fund $ 5,000,000 $ 5,000,000 39393
818 725-629 Cooperative Fisheries Research $ 1,500,000 $ 1,500,000 39394
819 725-685 Ohio River Management $ 128,584 $ 128,584 39395
TOTAL WLF Wildlife Fund Group $ 57,163,418 $ 58,163,418 39396

Waterways Safety Fund Group39397

086 725-414 Waterways Improvement $ 3,792,343 $ 3,792,343 39398
086 725-418 Buoy Placement $ 52,182 $ 52,182 39399
086 725-501 Waterway Safety Grants $ 137,867 $ 137,867 39400
086 725-506 Watercraft Marine Patrol $ 576,153 $ 576,153 39401
086 725-513 Watercraft Educational Grants $ 366,643 $ 366,643 39402
086 739-401 Division of Watercraft $ 20,027,909 $ 20,086,681 39403
5AW 725-682 Watercraft Revolving Loans $ 3,000,000 $ 1,000,000 39404
TOTAL WSF Waterways Safety Fund 39405
Group $ 27,953,097 $ 26,011,869 39406

Holding Account Redistribution Fund Group39407

R17 725-659 Performance Cash Bond Refunds $ 374,263 $ 374,263 39408
R43 725-624 Forestry $ 2,500,000 $ 1,500,000 39409
TOTAL 090 Holding Account 39410
Redistribution Fund Group $ 2,874,263 $ 1,874,263 39411

Accrued Leave Liability Fund Group39412

4M8 725-675 FOP Contract $ 20,844 $ 20,844 39413
TOTAL ALF Accrued Leave 39414
Liability Fund Group $ 20,844 $ 20,844 39415
TOTAL ALL BUDGET FUND GROUPS $ 331,086,195 $ 331,719,662 39416
331,401,195 332,084,662 39417


       Sec. 209.18.09. WILDLIFE LICENSE REIMBURSEMENT39419

       Notwithstanding the limits of the transfer from the General39420
Revenue Fund to the Wildlife Fund, as adopted in section 1533.1539421
of the Revised Code, up to the amount available in appropriation39422
item 725-425, Wildlife License Reimbursement, may be transferred39423
from the General Revenue Fund to the Wildlife Fund (Fund 015).39424
Pursuant to the certification of the Director of Budget and39425
Management of the amount of foregone revenue in accordance with39426
section 1533.15 of the Revised Code, the foregoing appropriation39427
item in the General Revenue Fund, appropriation item 725-425,39428
Wildlife License Reimbursement, shall be used to reimburse the39429
Wildlife Fund (Fund 015) for the cost of hunting and fishing39430
licenses and permits issued after June 30, 1990, to individuals39431
who are exempted under the Revised Code from license, permit, and39432
stamp fees.39433

       CANAL LANDS39434

       The foregoing appropriation item 725-456, Canal Lands, shall39435
be used to transfer funds to the Canal Lands Fund (Fund 430) to39436
provide operating expenses for the State Canal Lands Program. The39437
transfer shall be made using an intrastate transfer voucher and39438
shall be subject to the approval of the Director of Budget and39439
Management.39440

       SOIL AND WATER DISTRICTS39441

       In addition to state payments to soil and water conservation39442
districts authorized by section 1515.10 of the Revised Code, the39443
Department of Natural Resources may pay to any soil and water39444
conservation district, from authority in appropriation item39445
725-502, Soil and Water Districts, an annual amount not to exceed39446
$30,000, upon receipt of a request and justification from the39447
district and approval by the Ohio Soil and Water Conservation39448
Commission. The county auditor shall credit the payments to the39449
special fund established under section 1515.10 of the Revised Code39450
for the local soil and water conservation district. Moneys39451
received by each district shall be expended for the purposes of39452
the district. The foregoing appropriation item 725-683, Soil and 39453
Water Districts, shall be expended for the purposes described 39454
above, except that the funding source for this appropriation shall 39455
be a fee applied on the disposal of construction and demolition 39456
debris as provided in section 1515.14 of the Revised Code, as 39457
amended by this actAm. Sub. H.B. 66 of the 126th General 39458
Assembly.39459

       Of the foregoing appropriation item 725-502, Soil and Water 39460
Districts, $25,000 in each fiscal year shall be used for the 39461
Conservation Action Project.39462

       Of the foregoing appropriation item, 725-683, Soil and Water 39463
Districts, $200,000 in each fiscal year shall be used to support 39464
the Heidelberg College Water Quality Laboratory.39465

       Of the foregoing appropriation item 725-683, Soil and Water 39466
Districts, $100,000 in each fiscal year shall be used to support 39467
the Muskingum Watershed Conservancy District.39468

       Of the foregoing appropriation item 725-683, Soil and Water 39469
Districts, $100,000 in each fiscal year shall be used to support 39470
the Indian Lake Watershed in Logan County.39471

       DIVISION OF WATER39472

       Of the foregoing appropriation item 733-321, Division of 39473
Water, $50,000 in fiscal year 2006 shall be used for the Fairport 39474
Harbor Port Authority boat launch in Lake County.39475

       FUND CONSOLIDATION39476

       The Director of Budget and Management shall transfer an 39477
amount certified by the Director of Natural Resources from the 39478
Central Support Indirect Fund (Fund 157) to the Law Enforcement 39479
Administration Fund (Fund 223) and the Information Services Fund 39480
(Fund 204) to implement a direct cost recovery plan.39481

       STATE PARK DEPRECIATION RESERVE39482

        The foregoing appropriation item 725-680, Parks Facilities 39483
Maintenance, shall be used by the Division of Parks and Recreation 39484
to maintain state park revenue producing facilities in the best 39485
economic operating condition and to repair and replace equipment 39486
used in the operation of state park revenue producing facilities.39487

        Upon certification of the Director of Natural Resources, the 39488
Director of Budget and Management shall transfer the cash balance 39489
in the Depreciation Reserve Fund (Fund 161), which is abolished in 39490
section 1541.221 of the Revised Code, as amended by this actAm. 39491
Sub. H.B. 66 of the 126th General Assembly, to the State Park Fund 39492
(Fund 512), which is created in section 1541.22 of the Revised 39493
Code. All outstanding encumbrances shall be cancelledcanceled on 39494
October 1, 2005.39495

       OIL AND GAS WELL PLUGGING39496

       The foregoing appropriation item 725-677, Oil and Gas Well39497
Plugging, shall be used exclusively for the purposes of plugging39498
wells and to properly restore the land surface of idle and orphan39499
oil and gas wells pursuant to section 1509.071 of the Revised39500
Code. No funds from the appropriation item shall be used for39501
salaries, maintenance, equipment, or other administrative39502
purposes, except for those costs directly attributed to the39503
plugging of an idle or orphan well. Appropriation authority from39504
this appropriation item shall not be transferred to any other fund 39505
or line item.39506

       LITTER CONTROL AND RECYCLING39507

       Of the foregoing appropriation item, 725-644, Litter Control 39508
and Recycling, not more than $1,500,000 may be used in each fiscal 39509
year for the administration of the Recycling and Litter Prevention 39510
program.39511

       CLEAN OHIO OPERATING EXPENSES39512

       The foregoing appropriation item 725-405, Clean Ohio 39513
Operating, shall be used by the Department of Natural Resources in 39514
administering section 1519.05 of the Revised Code.39515

       WATERCRAFT MARINE PATROL39516

       Of the foregoing appropriation item 739-401, Division of39517
Watercraft, not more than $200,000 in each fiscal year shall be39518
expended for the purchase of equipment for marine patrols39519
qualifying for funding from the Department of Natural Resources39520
pursuant to section 1547.67 of the Revised Code. Proposals for39521
equipment shall accompany the submission of documentation for39522
receipt of a marine patrol subsidy pursuant to section 1547.67 of39523
the Revised Code and shall be loaned to eligible marine patrols39524
pursuant to a cooperative agreement between the Department of39525
Natural Resources and the eligible marine patrol.39526

       WATERCRAFT REVOLVING LOAN PROGRAM39527

        Upon certification by the Director of Natural Resources, the 39528
Director of Budget and Management shall transfer an amount not to 39529
exceed $3,000,000 in fiscal year 2006 and not to exceed $1,000,000 39530
in fiscal year 2007 so certified from the Waterways Safety Fund 39531
(Fund 086) to the Watercraft Revolving Loans Fund (Fund 5AW). The 39532
moneys shall be used pursuant to section 1547.721 of the Revised 39533
Code.39534

       PARKS CAPITAL EXPENSES FUND39535

        There is hereby created in the state treasury the Parks 39536
Capital Expenses Fund (Fund 227). The fund shall be used to pay 39537
for design, engineering, and planning costs incurred by the 39538
Department of Natural Resources for capital parks projects.39539

        The Director of Natural Resources shall submit to the 39540
Director of Budget and Management the estimated design, 39541
engineering, and planning costs of capital-related work to be done 39542
by Department of Natural Resources staff for parks projects. If 39543
the Director of Budget and Management approves the estimated 39544
costs, the Director may release appropriations from appropriation 39545
item 725-406, Parks Projects Personnel, for those purposes. Upon 39546
release of the appropriations, the Department of Natural Resources 39547
shall pay for these expenses from the Parks Capital Expenses Fund 39548
(Fund 227). Expenses paid from Fund 227 shall be reimbursed by the 39549
Parks and Recreation Improvement Fund (Fund 035) using an 39550
intrastate transfer voucher. In fiscal year 2006 the Director of 39551
Budget and Management shall transfer, using an intrastate transfer 39552
voucher, $20,000 from the Parks and Recreation Improvement Fund 39553
(Fund 035) to the Parks Capital Expenses Fund (Fund 227).39554

       Sec. 209.24. PYT OCCUPATIONAL THERAPY, PHYSICAL THERAPY, AND 39555
ATHLETIC TRAINERS BOARD39556

General Services Fund Group39557

4K9 890-609 Operating Expenses $ 824,057 $ 0 836,529 39558
TOTAL GSF General Services Fund Group $ 824,057 $ 0 836,529 39559
TOTAL ALL BUDGET FUND GROUPS $ 824,057 $ 0 836,529 39560


       Sec. 209.30.  ODB OHIO OPTICAL DISPENSERS BOARD39562

General Services Fund Group39563

4K9 894-609 Operating Expenses $ 316,517 $ 0 312,656 39564
TOTAL GSF General Services 39565
Fund Group $ 316,517 $ 0 312,656 39566
TOTAL ALL BUDGET FUND GROUPS $ 316,517 $ 0 312,656 39567


       Sec. 209.33.  OPT STATE BOARD OF OPTOMETRY39569

General Services Fund Group39570

4K9 885-609 Operating Expenses $ 336,771 $ 0 336,771 39571
TOTAL GSF General Services 39572
Fund Group $ 336,771 $ 0 336,771 39573
TOTAL ALL BUDGET FUND GROUPS $ 336,771 $ 0 336,771 39574


       Sec. 209.36.  OPP STATE BOARD OF ORTHOTICS, PROSTHETICS, AND39576
PEDORTHICS39577

General Services Fund Group39578

4K9 973-609 Operating Expenses $ 99,571 $ 0 106,035 39579
TOTAL GSF General Services 39580
Fund Group $ 99,571 $ 0 106,035 39581
TOTAL ALL BUDGET FUND GROUPS $ 99,571 $ 0 106,035 39582

       Sec. 209.45.  PSY STATE BOARD OF PSYCHOLOGY39583

General Services Fund Group39584

4K9 882-609 Operating Expenses $ 566,112 $ 0 586,565 39585
TOTAL GSF General Services 39586
Fund Group $ 566,112 $ 0 586,565 39587
TOTAL ALL BUDGET FUND GROUPS $ 566,112 $ 0 586,565 39588


       Sec. 209.63.  BOR BOARD OF REGENTS39590

General Revenue Fund39591

GRF 235-321 Operating Expenses $ 2,897,659 $ 2,966,351 39592
GRF 235-401 Lease Rental Payments $ 200,619,200 $ 200,795,300 39593
GRF 235-402 Sea Grants $ 231,925 $ 231,925 39594
GRF 235-406 Articulation and Transfer $ 2,900,000 $ 2,900,000 39595
GRF 235-408 Midwest Higher Education Compact $ 90,000 $ 90,000 39596
GRF 235-409 Information System $ 1,146,510 $ 1,175,172 39597
GRF 235-414 State Grants and Scholarship Administration $ 1,352,811 $ 1,382,881 39598
GRF 235-415 Jobs Challenge $ 9,348,300 $ 9,348,300 39599
GRF 235-417 Ohio Learning Network $ 3,119,496 $ 3,119,496 39600
GRF 235-418 Access Challenge $ 73,513,302 $ 73,004,671 39601
GRF 235-420 Success Challenge $ 52,601,934 $ 52,601,934 39602
GRF 235-428 Appalachian New Economy Partnership $ 1,176,068 $ 1,176,068 39603
GRF 235-433 Economic Growth Challenge $ 20,343,097 $ 23,186,194 39604
GRF 235-434 College Readiness and Access $ 6,375,975 $ 7,655,425 39605
GRF 235-435 Teacher Improvement Initiatives $ 2,697,506 $ 2,697,506 39606
GRF 235-451 Eminent Scholars $ 0 $ 1,370,988 39607
GRF 235-455 EnterpriseOhio Network $ 1,373,941 $ 1,373,941 39608
GRF 235-474 Area Health Education Centers Program Support $ 1,571,756 $ 1,571,756 39609
GRF 235-501 State Share of Instruction $ 1,559,096,031 $ 1,589,096,031 39610
GRF 235-502 Student Support Services $ 795,790 $ 795,790 39611
GRF 235-503 Ohio Instructional Grants $ 121,151,870 $ 92,496,969 39612
GRF 235-504 War Orphans Scholarships $ 4,672,321 $ 4,672,321 39613
GRF 235-507 OhioLINK $ 6,887,824 $ 6,887,824 39614
GRF 235-508 Air Force Institute of Technology $ 1,925,345 $ 1,925,345 39615
GRF 235-510 Ohio Supercomputer Center $ 4,271,195 $ 4,271,195 39616
GRF 235-511 Cooperative Extension Service $ 25,644,863 $ 25,644,863 39617
GRF 235-513 Ohio University Voinovich Center $ 336,082 $ 336,082 39618
GRF 235-515 Case Western Reserve University School of Medicine $ 3,011,271 $ 3,011,271 39619
GRF 235-518 Capitol Scholarship Program $ 125,000 $ 125,000 39620
GRF 235-519 Family Practice $ 4,548,470 $ 4,548,470 39621
GRF 235-520 Shawnee State Supplement $ 1,918,830 $ 1,822,889 39622
GRF 235-521 The Ohio State University Glenn Institute $ 286,082 $ 286,082 39623
GRF 235-524 Police and Fire Protection $ 171,959 $ 171,959 39624
GRF 235-525 Geriatric Medicine $ 750,110 $ 750,110 39625
GRF 235-526 Primary Care Residencies $ 2,245,688 $ 2,245,688 39626
GRF 235-527 Ohio Aerospace Institute $ 1,764,957 $ 1,764,957 39627
GRF 235-530 Academic Scholarships $ 7,800,000 $ 7,800,000 39628
GRF 235-531 Student Choice Grants $ 50,853,276 $ 52,985,376 39629
GRF 235-534 Student Workforce Development Grants $ 2,137,500 $ 2,137,500 39630
GRF 235-535 Ohio Agricultural Research and Development Center $ 35,955,188 $ 35,955,188 39631
GRF 235-536 The Ohio State University Clinical Teaching $ 13,565,885 $ 13,565,885 39632
GRF 235-537 University of Cincinnati Clinical Teaching $ 11,157,756 $ 11,157,756 39633
GRF 235-538 Medical University of Ohio at Toledo Clinical Teaching $ 8,696,866 $ 8,696,866 39634
GRF 235-539 Wright State University Clinical Teaching $ 4,225,107 $ 4,225,107 39635
GRF 235-540 Ohio University Clinical Teaching $ 4,084,540 $ 4,084,540 39636
GRF 235-541 Northeastern Ohio Universities College of Medicine Clinical Teaching $ 4,200,945 $ 4,200,945 39637
GRF 235-543 Ohio College of Podiatric Medicine Clinic Subsidy $ 250,000 $ 250,000 39638
GRF 235-547 School of International Business $ 450,000 $ 450,000 39639
GRF 235-549 Part-time Student Instructional Grants $ 14,457,721 $ 10,534,617 39640
GRF 235-552 Capital Component $ 19,058,863 19,059,866 $ 19,058,863 19,059,866 39641
GRF 235-553 Dayton Area Graduate Studies Institute $ 2,806,599 $ 2,806,599 39642
GRF 235-554 Priorities in Collaborative Graduate Education $ 2,355,548 $ 2,355,548 39643
GRF 235-555 Library Depositories $ 1,696,458 $ 1,696,458 39644
GRF 235-556 Ohio Academic Resources Network $ 3,727,223 $ 3,727,223 39645
GRF 235-558 Long-term Care Research $ 211,047 $ 211,047 39646
GRF 235-561 Bowling Green State University Canadian Studies Center $ 100,015 $ 100,015 39647
GRF 235-563 Ohio College Opportunity Grant $ 0 $ 58,144,139 39648
GRF 235-572 The Ohio State University Clinic Support $ 1,277,019 $ 1,277,019 39649
GRF 235-583 Urban University Program $ 4,992,937 $ 4,992,937 39650
GRF 235-587 Rural University Projects $ 1,147,889 $ 1,147,889 39651
GRF 235-596 Hazardous Materials Program $ 360,435 $ 360,435 39652
GRF 235-599 National Guard Scholarship Program $ 15,128,472 $ 16,611,063 39653
GRF 235-909 Higher Education General Obligation Debt Service $ 137,600,300 $ 152,114,100 39654
TOTAL GRF General Revenue Fund $ 2,469,260,757 2,469,261,760 $ 2,548,147,869 2,548,148,872 39655

General Services Fund Group39656

220 235-614 Program Approval and Reauthorization $ 400,000 $ 400,000 39657
456 235-603 Sales and Services $ 700,000 $ 900,000 39658
TOTAL GSF General Services 39659
Fund Group $ 1,100,000 $ 1,300,000 39660

Federal Special Revenue Fund Group39661

3H2 235-608 Human Services Project $ 1,500,000 $ 1,500,000 39662
3H2 235-622 Medical Collaboration Network $ 3,346,143 $ 3,346,143 39663
3N6 235-605 State Student Incentive Grants $ 2,196,680 $ 2,196,680 39664
3T0 235-610 National Health Service Corps - Ohio Loan Repayment $ 150,001 $ 150,001 39665
312 235-609 Tech Prep $ 183,850 $ 183,850 39666
312 235-611 Gear-up Grant $ 1,370,691 $ 1,370,691 39667
312 235-612 Carl D. Perkins Grant/Plan Administration $ 112,960 $ 112,960 39668
312 235-615 Professional Development $ 523,129 $ 523,129 39669
312 235-617 Improving Teacher Quality Grant $ 2,900,000 $ 2,900,000 39670
312 235-619 Ohio Supercomputer Center $ 6,000,000 $ 6,000,000 39671
312 235-621 Science Education Network $ 1,686,970 $ 1,686,970 39672
312 235-631 Federal Grants $ 250,590 $ 250,590 39673
TOTAL FED Federal Special Revenue 39674
Fund Group $ 20,221,014 $ 20,221,014 39675

State Special Revenue Fund Group39676

4E8 235-602 Higher Educational Facility Commission Administration $ 55,000 $ 55,000 39677
4P4 235-604 Physician Loan Repayment $ 476,870 $ 476,870 39678
649 235-607 The Ohio State University Highway/Transportation Research $ 760,000 $ 760,000 39679
682 235-606 Nursing Loan Program $ 893,000 $ 893,000 39680
TOTAL SSR State Special Revenue 39681
Fund Group $ 2,184,870 $ 2,184,870 39682
TOTAL ALL BUDGET FUND GROUPS $ 2,492,766,641 2,492,767,644 $ 2,571,853,753 2,571,854,756 39683


       Sec. 209.63.42. COLLEGE READINESS AND ACCESS39685

       Appropriation item 235-434, College Readiness and Access,39686
shall be used by the Board of Regents to support programs designed 39687
to improve the academic preparation and increase the number of 39688
students that enroll and succeed in higher education such as the 39689
Ohio College Access Network, the state match for the federal 39690
Gaining Early Awareness and Readiness for Undergraduate Program, 39691
and early awareness initiatives. The appropriation item shall also 39692
be used to support innovative statewide strategies to increase 39693
student access and retention for specialized populations, and to 39694
provide for pilot projects that will contribute to improving 39695
access to higher education by specialized populations. The funds 39696
may be used for projects that improve access for nonpublic 39697
secondary students.39698

        Of the foregoing appropriation item 235-434, College 39699
Readiness and Access, $798,684 in fiscal year 2006 and $822,645 in 39700
fiscal year 2007 shall be distributed to the Ohio Appalachian 39701
Center for Higher Education at Shawnee State University. The board 39702
of directors of the Center shall consist of the presidents of 39703
Shawnee State University, Ohio University, Belmont Technical 39704
College, Hocking College, Jefferson Community College, Zane State 39705
College, Rio Grande Community College, Southern State Community 39706
College, and Washington State Community College; the president of 39707
Ohio University or a designee of the president; the dean of one of 39708
the Salem, Tuscarawas, and East Liverpool regional campuses of 39709
Kent State University, as designated by the president of Kent 39710
State University; and a representative of the Board of Regents 39711
designated by the Chancellor.39712

        Of the foregoing appropriation item 235-434, College 39713
Readiness and Access, $169,553 in fiscal year 2006 and $174,640 in 39714
fiscal year 2007 shall be distributed to Miami University for the 39715
Student Achievement in Research and Scholarship (STARS) Program.39716

        Of the foregoing appropriation item 235-434, College 39717
Readiness and Access, $1,574,535 in fiscal year 2006 and 39718
$2,753,985 in fiscal year 2007 shall be used in conjunction with 39719
funding provided in the Ohio Department of Education budget under 39720
appropriation item 200-431, School Improvement Initiatives, to 39721
support the Early College High School Pilot Program. The funds 39722
shall be distributed according to guidelines established by the 39723
Department of Education and the Board of Regents.39724

       Sec. 209.64.60. RURAL UNIVERSITY PROJECTS39725

       Of the foregoing appropriation item 235-587, Rural University39726
Projects, Bowling Green State University shall receive $263,783 in 39727
each fiscal year, Miami University shall receive $245,320 in each 39728
fiscal year, and Ohio University shall receive $575,015 in each 39729
fiscal year. These funds shall be used to support the Institute39730
for Local Government Administration and Rural Development at Ohio39731
University, the Center for Public Management and Regional Affairs39732
at Miami University, and the Center for Policy Analysis and Public39733
ServiceRegional Development at Bowling Green State University.39734

       A small portion of the funds provided to Ohio University39735
shall also be used for the Institute for Local Government39736
Administration and Rural Development State and Rural Policy39737
Partnership with the Governor's Office of Appalachia and the39738
Appalachian delegation of the General Assembly.39739

       Of the foregoing appropriation item 235-587, Rural University 39740
Projects, $15,942 in each fiscal year shall be used to support the 39741
Washington State Community College day care center.39742

        Of the foregoing appropriation item 235-587, Rural University 39743
Projects, $47,829 in each fiscal year shall be used to support the 39744
COAD/ILGARD/GOA Appalachian Leadership Initiative.39745

       Sec. 209.75.  RCB RESPIRATORY CARE BOARD39746

General Services Fund Group39747

4K9 872-609 Operating Expenses $ 441,987 $ 0 450,520 39748
TOTAL GSF General Services 39749
Fund Group $ 441,987 $ 0 450,520 39750
TOTAL ALL BUDGET FUND GROUPS $ 441,987 $ 0 450,520 39751


       Sec. 209.81.  SAN BOARD OF SANITARIAN REGISTRATION39753

General Services Fund Group39754

4K9 893-609 Operating Expenses $ 134,279 $ 0 138,551 39755
TOTAL GSF General Services 39756
Fund Group $ 134,279 $ 0 138,551 39757
TOTAL ALL BUDGET FUND GROUPS $ 134,279 $ 0 138,551 39758


       Sec. 209.90.06.  EXTREME ENVIRONMENTAL CONTAMINATION OF 39760
SCHOOL FACILITIES39761

       Notwithstanding any other provision of law to the contrary,39762
the School Facilities Commission may provide assistance under the39763
Exceptional Needs School Facilities Program established in section 39764
3318.37 of the Revised Code to any school district, and not39765
exclusively to a school district in the lowest fiftyseventy-five39766
per cent of adjusted valuation per pupil on the current ranking of39767
school districts established under section 3317.02 of the Revised 39768
Code, for the purpose of the relocation or replacement of school 39769
facilities required as a result of extreme environmental39770
contamination.39771

       The School Facilities Commission shall contract with an39772
independent environmental consultant to conduct a study and to39773
report to the commission as to the seriousness of the39774
environmental contamination, whether the contamination violates39775
applicable state and federal standards, and whether the facilities39776
are no longer suitable for use as school facilities. The39777
commission then shall make a determination regarding funding for39778
the relocation or replacement of the school facilities. If the39779
federal government or other public or private entity provides39780
funds for restitution of costs incurred by the state or school39781
district in the relocation or replacement of the school39782
facilities, the school district shall use such funds in excess of39783
the school district's share to refund the state for the state's39784
contribution to the environmental contamination portion of the39785
project. The school district may apply an amount of such39786
restitution funds up to an amount equal to the school district's39787
portion of the project, as defined by the commission, toward39788
paying its portion of that project to reduce the amount of bonds39789
the school district otherwise must issue to receive state39790
assistance under sections 3318.01 to 3318.20 of the Revised Code.39791

       Sec. 212.03.  SPE BOARD OF SPEECH-LANGUAGE PATHOLOGY & 39792
AUDIOLOGY39793

General Services Fund Group39794

4K9 886-609 Operating Expenses $ 408,864 $ 0 415,000 39795
TOTAL GSF General Services 39796
Fund Group $ 408,864 $ 0 415,000 39797
TOTAL ALL BUDGET FUND GROUPS $ 408,864 $ 0 415,000 39798


       Sec. 212.24.  OVH OHIO VETERANS' HOME39800

General Revenue Fund39801

GRF 430-100 Personal Services $ 20,629,914 21,429,914 $ 21,030,031 21,830,031 39802
GRF 430-200 Maintenance $ 6,396,200 7,246,200 $ 6,396,200 7,246,200 39803
TOTAL GRF General Revenue Fund $ 27,026,114 28,676,114 $ 27,426,231 29,076,231 39804

General Services Fund Group39805

484 430-603 Rental and Service Revenue $ 882,737 $ 882,737 39806
TOTAL GSF General Services Fund Group $ 882,737 $ 882,737 39807

Federal Special Revenue Fund Group39808

3L2 430-601 Federal VA Per Diem Grant $ 14,990,510 $ 15,290,320 39809
TOTAL FED Federal Special Revenue 39810
Fund Group $ 14,990,510 $ 15,290,320 39811

State Special Revenue Fund Group39812

4E2 430-602 Veterans Home Operating $ 8,322,731 $ 8,530,800 39813
604 430-604 Veterans Home Improvement $ 770,096 $ 770,096 39814
TOTAL SSR State Special Revenue 39815
Fund Group $ 9,092,827 $ 9,300,896 39816
TOTAL ALL BUDGET FUND GROUPS $ 51,992,188 53,642,188 $ 52,900,184 54,550,184 39817

       Notwithstanding any other provision of law to the contrary, 39818
in fiscal year 2006 and in fiscal year 2007, the Director of 39819
Budget and Management may transfer cash from SSR Fund 604, 39820
Veterans Home Improvement Fund, to SSR Fund 4E2, Veterans Home 39821
Operating Fund. Any cash transfer described in this section shall 39822
be used in accordance with section 5907.131 of the Revised Code. 39823
The amount transferred by the Director is hereby appropriated to 39824
foregoing SSR appropriation item 430-602, Veterans Home Operating 39825
(Fund 4E2).39826

       Within thirty days after the conclusion of each fiscal 39827
quarter, the Ohio Veterans' Home Agency shall submit a report on 39828
the status of the Agency's fiscal operations to the Governor, 39829
President of the Senate, Minority Leader of the Senate, Speaker of 39830
the House of Representatives, and Minority Leader of the House of 39831
Representatives.39832

       Sec. 212.27.  VET VETERANS' ORGANIZATIONS39833

General Revenue Fund39834

VAP AMERICAN EX-PRISONERS OF WAR
39835

GRF 743-501 State Support $ 25,030 $ 25,030 39836

VAN ARMY AND NAVY UNION, USA, INC.
39837

GRF 746-501 State Support $ 55,012 $ 55,012 39838

VKW KOREAN WAR VETERANS
39839

GRF 747-501 State Support $ 49,453 $ 49,453 39840

VJW JEWISH WAR VETERANS
39841

GRF 748-501 State Support $ 29,715 $ 29,715 39842

VCW CATHOLIC WAR VETERANS
39843

GRF 749-501 State Support $ 57,990 $ 57,990 39844

VPH MILITARY ORDER OF THE PURPLE HEART
39845

GRF 750-501 State Support $ 56,377 $ 56,377 39846

VVV VIETNAM VETERANS OF AMERICA
39847

GRF 751-501 State Support $ 185,954 $ 185,954 39848

VAL AMERICAN LEGION OF OHIO
39849

GRF 752-501 State Support $ 302,328 $ 302,328 39850

VII AMVETS
39851

GRF 753-501 State Support $ 287,919 $ 287,919 39852

VAV DISABLED AMERICAN VETERANS
39853

GRF 754-501 State Support $ 216,308 $ 216,308 39854

VMC MARINE CORPS LEAGUE
39855

GRF 756-501 State Support $ 115,972 $ 115,972 39856

V37 37TH DIVISION AEF VETERANS' ASSOCIATION
39857

GRF 757-501 State Support $ 5,946 $ 5,946 39858

VFW VETERANS OF FOREIGN WARS
39859

GRF 758-501 State Support $ 246,615 $ 246,615 39860

TOTAL GRF General Revenue Fund $ 1,634,619 $ 1,634,619 39861
TOTAL ALL BUDGET FUND GROUPS $ 1,634,619 $ 1,634,619 39862

       RELEASE OF FUNDS39863

       The foregoing appropriation items 743-501, 746-501, 747-501,39864
748-501, 749-501, 750-501, 751-501, 752-501, 753-501, 754-501,39865
756-501, 757-501, and 758-501, State Support, shall be released39866
upon approval by the Director of Budget and Management.39867

       CENTRAL OHIO UNITED SERVICES ORGANIZATION39868

       Of the foregoing appropriation item 751-501, State Support,39869
Vietnam Veterans of America, $50,000 in each fiscal year shall be39870
used to support the activities of the Central Ohio USO.39871

       VAL AMERICAN LEGION OF OHIO39872

       Of the foregoing appropriation item 752-501, State Support, 39873
VAL American Legion, at least $50,000 in each fiscal year shall be 39874
used to fund service officer expenses.39875

       VETERANS SERVICE COMMISSION EDUCATION39876

       Of the foregoing appropriation item 753-501, State Support,39877
AMVETS, up to $20,000 in each fiscal year may be used to provide 39878
moneys to the Association of County Veterans Service Commissioners 39879
to reimburse its member county veterans service commissions for 39880
costs incurred in carrying out educational and outreach duties 39881
required under divisions (E) and (F) of section 5901.03 of the 39882
Revised Code. Additionally, at least $50,000 shall be used in each 39883
fiscal year to fund service officer expenses. The Director of 39884
Budget and Management shall release these funds upon the39885
presentation of an itemized receipt, approved by the Governor's 39886
Office of Veterans Affairs, from the association for reasonable 39887
and appropriate expenses incurred while performing these duties. 39888
The association shall establish uniform procedures for reimbursing39889
member commissions.39890

       VII AMVETS39891

       Of the foregoing appropriation item 753-501, State Support, 39892
AMVETS, at least $50,000 shall be used in each fiscal year to fund 39893
service officer expenses.39894

       VAV DISABLED AMERICAN VETERANS39895

       Of the foregoing appropriation item 754-501, State Support, 39896
VAV Disabled American Veterans, at least $50,000 in each fiscal 39897
year shall be used to fund service officer expenses.39898

       VMC MARINE CORPS LEAGUE39899

       Of the foregoing appropriation item 756-501, State Support, 39900
VMC Marine Corps League, at least $30,000 in each fiscal year 39901
shall be used to fund service officer expenses.39902

       VFW VETERANS OF FOREIGN WARS39903

       Of the foregoing appropriation item 758-501, State Support, 39904
VFW Veterans of Foreign Wars, at least $50,000 in each fiscal year 39905
shall be used to fund service officer expenses.39906

       Sec. 212.30.  DVM STATE VETERINARY MEDICAL BOARD39907

General Services Fund Group39908

4K9 888-609 Operating Expenses $ 293,691 $ 0 307,000 39909
5BU 888-602 Veterinary Student Loan Program $ 60,000 $ 0 60,000 39910
TOTAL GSF General Services 39911
Fund Group $ 353,691 $ 0 367,000 39912
TOTAL ALL BUDGET FUND GROUPS $ 353,691 $ 0 367,000 39913

       CASH TRANSFER TO VETERINARY STUDENT LOAN PROGRAM FUND (FUND 39914
5BU)39915

       On July 1, 2005, or as soon as possible thereafter, the 39916
Director of Budget and Management shall transfer $60,000 in cash 39917
from the Occupational Licensing and Regulatory Fund (Fund 4K9) to 39918
the Veterinary Student Loan Program Fund (Fund 5BU), which is 39919
hereby created. The amount of the transfer is hereby appropriated.39920

       VETERINARY STUDENT LOAN PROGRAM39921

       The foregoing appropriation item 888-602, Veterinary Student 39922
Loan Program, shall be used by the Veterinary Medical Licensing 39923
Board to implement a student loan repayment program for veterinary 39924
students focusing on large animal populations, public health, or 39925
regulatory veterinary medicine.39926

       Sec. 212.33.  DYS DEPARTMENT OF YOUTH SERVICES39927

General Revenue Fund39928

GRF 470-401 RECLAIM Ohio $ 177,016,683 $ 182,084,588 39929
GRF 470-412 Lease Rental Payments $ 20,267,500 $ 21,882,700 39930
GRF 470-510 Youth Services $ 18,608,587 $ 18,608,587 39931
GRF 472-321 Parole Operations $ 14,358,995 $ 14,962,871 39932
GRF 477-321 Administrative Operations $ 14,239,494 $ 14,754,420 39933
TOTAL GRF General Revenue Fund $ 244,491,259 $ 252,293,166 39934

General Services Fund Group39935

175 470-613 Education Reimbursement $ 10,112,529 $ 9,450,598 39936
4A2 470-602 Child Support $ 320,641 $ 328,657 39937
4G6 470-605 General Operational Funds $ 10,000 $ 10,000 39938
479 470-609 Employee Food Service $ 141,466 $ 137,666 39939
523 470-621 Wellness Program $ 46,937 $ 0 39940
6A5 470-616 Building Demolition $ 31,100 $ 0 39941
TOTAL GSF General Services 39942
Fund Group $ 10,662,673 $ 9,926,921 39943

Federal Special Revenue Fund Group39944

3V5 470-604 Juvenile Justice/Delinquency Prevention $ 4,254,745 $ 4,254,746 39945
3W0 470-611 Federal Juvenile Programs FFY 02 $ 222,507 $ 0 39946
3Z8 470-625 Federal Juvenile Programs FFY 04 $ 1,500,001 $ 773,812 39947
3Z9 470-626 Federal Juvenile Programs FFY 05 $ 465,000 $ 0 39948
321 470-601 Education $ 1,422,580 $ 1,465,399 39949
321 470-603 Juvenile Justice Prevention $ 1,981,169 $ 2,006,505 39950
321 470-606 Nutrition $ 2,471,550 $ 2,470,655 39951
321 470-614 Title IV-E Reimbursements $ 4,960,589 $ 6,012,361 39952
321 470-617 Americorps Programs $ 456,000 $ 463,700 39953
TOTAL FED Federal Special Revenue 39954
Fund Group $ 17,734,141 $ 17,447,178 39955

State Special Revenue Fund Group39956

147 470-612 Vocational Education $ 1,937,784 $ 2,009,866 39957
4W3 470-618 Help Me Grow $ 11,000 $ 11,000 39958
5BH 470-628 Partnerships for Success $ 1,500,000 $ 1,500,000 39959
TOTAL SSR State Special Revenue 39960
Fund Group $ 3,448,784 $ 3,520,866 39961
TOTAL ALL BUDGET FUND GROUPS $ 276,336,857 $ 283,188,131 39962

       RECLAIM OHIO39963

        Of the foregoing appropriation item 470-401, RECLAIM Ohio, 39964
$25,000 in each fiscal year shall be distributed directly to the 39965
Lighthouse Youth Services Wrap-Around Program.39966

       OHIO BUILDING AUTHORITY LEASE PAYMENTS39967

       The foregoing appropriation item 470-412, Lease Rental39968
Payments, in the Department of Youth Services, shall be used for39969
payments to the Ohio Building Authority for the period from July 39970
1, 2005, to June 30, 2007, under the primary leases and agreements 39971
for facilities made under Chapter 152. of the Revised Code, but 39972
limited to the aggregate amount of $42,150,200. This appropriation 39973
is the source of funds pledged for bond service charges on 39974
related obligations issued pursuant to Chapter 152. of the Revised 39975
Code.39976

       EDUCATION REIMBURSEMENT39977

       The foregoing appropriation item 470-613, Education39978
Reimbursement, shall be used to fund the operating expenses of39979
providing educational services to youth supervised by the39980
Department of Youth Services. Operating expenses include, but are39981
not limited to, teachers' salaries, maintenance costs, and39982
educational equipment. This appropriation item may be used for39983
capital expenses related to the education program.39984

       EMPLOYEE FOOD SERVICE AND EQUIPMENT39985

       Notwithstanding section 125.14 of the Revised Code, the39986
foregoing appropriation item 470-609, Employee Food Service, may39987
be used to purchase any food operational items with funds received39988
into the fund from reimbursement for state surplus property.39989

       PARTNERSHIPS FOR SUCCESS39990

       In fiscal year 2006, theThe foregoing appropriation item 39991
470-628, Partnerships for Success, shall be used to support the 39992
Partnerships for Success Project. On or before January 1, 200739993
2008, the Director of Budget and Management shall transfer any 39994
amount of cash that remains unspent in the Partnerships for 39995
Success Fund (Fund 5BH) to the Children's Trust Fund (Fund 198).39996

       FEDERAL JUVENILE JUSTICE PROGRAM TRANSFER FROM THE OFFICE OF39997
CRIMINAL JUSTICE SERVICES TO THE DEPARTMENT OF YOUTH SERVICES39998

       Any business relating to the funds associated with the Office 39999
of Criminal Justice Services' appropriation item 196-602, Criminal 40000
Justice Federal Programs, commenced but not completed by the 40001
Office of Criminal Justice Services or its director shall be 40002
completed by the Department of Youth Services or its director in 40003
the same manner, and with the same effect, as if completed by the 40004
Office of Criminal Justice Services or its director. No 40005
validation, cure, right, privilege, remedy, obligation, or 40006
liability is lost or impaired by reason of the transfer and shall 40007
be administered by the Department of Youth Services.40008

       Any action or proceeding against the Office of Criminal 40009
Justice Services pending on the effective date of this section 40010
shall not be affected by the transfer of responsibility to the 40011
Department of Youth Services, and shall be prosecuted or defended 40012
in the name of the Department of Youth Services or its director. 40013
In all such actions and proceedings, the Department of Youth 40014
Services or its director upon application of the court shall be 40015
substituted as party.40016

       Sec. 557.12. ADJUSTMENT TO LOCAL GOVERNMENT DISTRIBUTIONS40017

       (A) On or before the seventh day of each month of the period 40018
July 2005 through June 2007, the Tax Commissioner shall determine 40019
and certify to the Director of Budget and Management the amount to 40020
be credited, by tax, during that month to the Local Government 40021
Fund, to the Library and Local Government Support Fund, and to the 40022
Local Government Revenue Assistance Fund, respectively, under 40023
divisions (B) to (G) of this section.40024

       (B) Notwithstanding sections 5727.45, 5727.84, 5733.12, 40025
5739.21, 5741.03, and 5747.03 of the Revised Code to the contrary, 40026
for each month in the period July 1, 2005, through June 30, 2007, 40027
from the utility excise, kilowatt-hour, corporation franchise, 40028
sales and use, and personal income taxes collected:40029

       (1) An amount shall first be credited to the Local Government 40030
Fund equal to the amount credited to that fund from that tax 40031
according to the schedule in divisions (C), (D), (E), and (F) of 40032
this section;40033

       (2) An amount shall next be credited to the Local Government 40034
Revenue Assistance Fund equal to the amount credited to that fund 40035
from that tax according to the schedule in divisions (C), (D), 40036
(E), and (F) of this section;40037

       (3) An amount shall next be credited to the Library and Local 40038
Government Support Fund equal to the amount credited to that fund 40039
from that tax according to the schedule in division (G) of this 40040
section.40041

       To the extent the amounts credited under divisions (B) 40042
throughto (G) of this section exceed the amounts that otherwise 40043
would have been credited under sections 5727.45, 5727.84, 5733.12, 40044
5739.21, 5741.03, and 5747.03 of the Revised Code, the amounts 40045
credited to the general revenue fundGeneral Revenue Fund shall be 40046
reduced. To the extent the amounts credited under divisions (B) 40047
throughto (G) of this section are less than the amounts that 40048
otherwise would have been credited under sections 5727.45, 40049
5727.84, 5733.12, 5739.21, 5741.03, and 5747.03 of the Revised 40050
Code, the amounts credited to the general revenue fundGeneral 40051
Revenue Fund shall be increased. After the appropriate amounts are 40052
credited to funds under division (B) of this section, additional 40053
adjustments may be required in June 2006 and June 2007 pursuant to 40054
division (I) of this section.40055

       (C) Pursuant to divisions (B)(1) and (2) of this section, the 40056
amounts shall be credited from the corporation franchise, sales 40057
and use, and personal income taxes to each respective fund as 40058
follows:40059

       (1) In July 2005, one hundred per cent of the amount credited 40060
in July 2004; in July 2006, one hundred per cent of the amount 40061
credited in July 2005;40062

       (2) In August 2005, one hundred per cent of the amount 40063
credited in August 2004; in August 2006, one hundred per cent of 40064
the amount credited in August 2005;40065

       (3) In September 2005, one hundred per cent of the amount 40066
credited in September 2004; in September 2006, one hundred per 40067
cent of the amount credited in September 2005;40068

       (4) In October 2005, one hundred per cent of the amount 40069
credited in October 2004; in October 2006, one hundred per cent of 40070
the amount credited in October 2005;40071

       (5) In November 2005, one hundred per cent of the amount 40072
credited in November 2004; in November 2006, one hundred per cent 40073
of the amount credited in November 2005;40074

       (6) In December 2005, one hundred per cent of the amount 40075
credited in December 2004; in December 2006, one hundred per cent 40076
of the amount credited in December 2005;40077

       (7) In January 2006, one hundred per cent of the amount 40078
credited in January 2005; in January 2007, one hundred per cent of 40079
the amount credited in January 2006;40080

       (8) In February 2006, one hundred per cent of the amount 40081
credited in February 2005; in February 2007, one hundred per cent 40082
of the amount credited in February 2006;40083

       (9) In March 2006, one hundred per cent of the amount 40084
credited in March 2005; in March 2007, one hundred per cent of the 40085
amount credited in March 2006;40086

       (10) In April 2006, one hundred per cent of the amount 40087
credited in April 2005; in April 2007, one hundred per cent of the 40088
amount credited in April 2006;40089

       (11) In May 2006, one hundred per cent of the amount credited 40090
in May 2005; in May 2007, one hundred per cent of the amount 40091
credited in May 2006;40092

       (12) In June 2006, one hundred per cent of the amount 40093
credited in June 2005; in June 2007, one hundred per cent of the 40094
amount credited in June 2006.40095

       (D) Pursuant to divisions (B)(1) and (2) of this section, 40096
from the public utility excise tax, amounts shall be credited to 40097
the Local Government Fund and the Local Government Revenue 40098
Assistance Fund as follows:40099

       (1) In July 2005 and July 2006, no amount shall be credited 40100
to the Local Government Fund and no amount shall be credited to 40101
the Local Government Revenue Assistance Fund;40102

       (2) In August 2005 and August 2006, no amount shall be 40103
credited to the Local Government Fund or to the Local Government 40104
Revenue Assistance Fund;40105

       (3) In September 2005 and September 2006, no amount shall be 40106
credited to the Local Government Fund or to the Local Government 40107
Revenue Assistance Fund;40108

       (4) In October 2005 and October 2006, thirty per cent of 40109
$7,870,426.16 shall be credited to the Local Government Fund and 40110
thirty per cent of $1,124,346.59 shall be credited to the Local 40111
Government Revenue Assistance Fund;40112

       (5) In November 2005 and November 2006, thirty per cent of 40113
$1,045,731.11 shall be credited to the Local Government Fund and 40114
thirty per cent of $149,390.15 shall be credited to the Local 40115
Government Revenue Assistance Fund;40116

       (6) In December 2005 and December 2006, thirty per cent of 40117
$1,210,041.67 shall be credited to the Local Government Fund and 40118
thirty per cent of $172,863.13 shall be credited to the Local 40119
Government Revenue Assistance Fund;40120

       (7) In January 2006 and January 2007, no amount shall be 40121
credited to the Local Government Fund or to the Local Government 40122
Revenue Assistance Fund;40123

       (8) In February 2006 and February 2007, thirty per cent of 40124
$1,515,069.22 shall be credited to the Local Government Fund and 40125
thirty per cent of $216,438.43 shall be credited to the Local 40126
Government Revenue Assistance Fund;40127

       (9) In March 2006 and March 2007, thirty per cent of 40128
$7,859,958.57 shall be credited to the Local Government Fund and 40129
thirty per cent of $1,122,851.24 shall be credited to the Local 40130
Government Revenue Assistance Fund;40131

       (10) In April 2006 and April 2007, no amount shall be 40132
credited to the Local Government Fund or to the Local Government 40133
Revenue Assistance Fund;40134

       (11) In May 2006 and May 2007, thirty per cent of 40135
$3,300,718.22 shall be credited to the Local Government Fund and 40136
thirty per cent of $471,531.17 shall be credited to the Local 40137
Government Revenue Assistance Fund;40138

       (12) In June 2006 and June 2007, thirty per cent of 40139
$9,344,500.89 shall be credited to the Local Government Fund and 40140
thirty per cent of $1,334,928.70 shall be credited to the Local 40141
Government Revenue Assistance Fund.40142

       (E) Pursuant to divisions (B)(1) and (2) of this section, 40143
from the kilowatt-hour tax, amounts shall be credited to the Local 40144
Government Fund and the Local Government Revenue Assistance Fund 40145
as follows:40146

       (1) In July 2005 and July 2006, no amount shall be credited 40147
to the Local Government Fund and no amount shall be credited to 40148
the Local Government Revenue Assistance Fund;40149

       (2) In August 2005 and August 2006, no amount shall be 40150
credited to the Local Government Fund or to the Local Government 40151
Revenue Assistance Fund;40152

       (3) In September 2005, and September 2006, no amount shall be 40153
credited to the Local Government Fund or to the Local Government 40154
Revenue Assistance Fund;40155

       (4) In October 2005 and October 2006, seventy per cent of 40156
$7,870,426.16 shall be credited to the Local Government Fund and 40157
seventy per cent of $1,124,346.59 shall be credited to the Local 40158
Government Revenue Assistance Fund;40159

       (5) In November 2005 and November 2006, seventy per cent of 40160
$1,045,731.11 shall be credited to the Local Government Fund and 40161
seventy per cent of $149,390.15 shall be credited to the Local 40162
Government Revenue Assistance Fund;40163

       (6) In December 2005 and December 2006, seventy per cent of 40164
$1,210,041.67 shall be credited to the Local Government Fund and 40165
seventy per cent of $172,863.13 shall be credited to the Local 40166
Government Revenue Assistance Fund;40167

       (7) In January 2006 and January 2007, no amount shall be 40168
credited to the Local Government Fund or to the Local Government 40169
Revenue Assistance Fund;40170

       (8) In February 2006 and February 2007, seventy per cent of 40171
$1,515,069.22 shall be credited to the Local Government Fund and 40172
seventy per cent of $216,438.43 shall be credited to the Local 40173
Government Revenue Assistance Fund;40174

       (9) In March 2006 and March 2007, seventy per cent of 40175
$7,859,958.57 shall be credited to the Local Government Fund and 40176
seventy per cent of $1,122,851.24 shall be credited to the Local 40177
Government Revenue Assistance Fund;40178

       (10) In April 2006 and April 2007, no amount shall be 40179
credited to the Local Government Fund or to the Local Government 40180
Revenue Assistance Fund;40181

       (11) In May 2006 and May 2007, seventy per cent of 40182
$3,300,718.22 shall be credited to the Local Government Fund and 40183
seventy per cent of $471,531.17 shall be credited to the Local 40184
Government Revenue Assistance Fund;40185

       (12) In June 2006 and June 2007, seventy per cent of 40186
$9,344,500.89 shall be credited to the Local Government Fund and 40187
seventy per cent of $1,334,928.70 shall be credited to the Local 40188
Government Revenue Assistance Fund.40189

       (F) Notwithstanding the amounts required to be credited 40190
pursuant to division (C) of this section, the amount credited in 40191
June 2006 and June 2007 to the Local Government Fund and the Local 40192
Government Revenue Assistance Fund from the personal income tax 40193
shall be net of a reduction that may be required by division (I) 40194
of this section.40195

       (G) Pursuant to division (B)(3) of this section, amounts 40196
shall be credited from the personal income tax to the Library and 40197
Local Government Support Fund as follows:40198

       (1) In July 2005, one hundred per cent of the amount credited 40199
in July 2004; in July 2006, one hundred per cent of the amount 40200
credited in July 2005;40201

       (2) In August 2005, one hundred per cent of the amount 40202
credited in August 2004; in August 2006, one hundred per cent of 40203
the amount credited in August 2005;40204

       (3) In September 2005, one hundred per cent of the amount 40205
credited in September 2004; in September 2006, one hundred per 40206
cent of the amount credited in September 2005;40207

       (4) In October 2005, one hundred per cent of the amount 40208
credited in October 2004; in October 2006, one hundred per cent of 40209
the amount credited in October 2005;40210

       (5) In November 2005, one hundred per cent of the amount 40211
credited in November 2004; in November 2006, one hundred per cent 40212
of the amount credited in November 2005;40213

       (6) In December 2005, one hundred per cent of the amount 40214
credited in December 2004; in December 2006, one hundred per cent 40215
of the amount credited in December 2005;40216

       (7) In January 2006, one hundred per cent of the amount 40217
credited in January 2005; in January 2007, one hundred per cent of 40218
the amount credited in January 2006;40219

       (8) In February 2006, one hundred per cent of the amount 40220
credited in February 2005; in February 2007, one hundred per cent 40221
of the amount credited in February 2006;40222

       (9) In March 2006, one hundred per cent of the amount 40223
credited in March 2005; in March 2007, one hundred per cent of the 40224
amount credited in March 2006;40225

       (10) In April 2006, one hundred per cent of the amount 40226
credited in April 2005; in April 2007, one hundred per cent of the 40227
amount credited in April 2006;40228

       (11) In May 2006, one hundred per cent of the amount credited 40229
in May 2005; in May 2007, one hundred per cent of the amount 40230
credited in May 2006;40231

       (12) In June 2006, one hundred per cent of the amount 40232
credited in June 2005, less any reduction that may be required by 40233
division (I) of this section; in June 2007, one hundred per cent 40234
of the amount credited in June 2006, less any reduction that may 40235
be required by division (I) of this section.40236

       (H) The total amount credited to the Local Government Fund, 40237
the Local Government Revenue Assistance Fund, and the Library and 40238
Local Government Support Fund in each month during the period July 40239
2005 through June 2007 shall be distributed by the tenth day of 40240
the immediately succeeding month in the following manner:40241

       (1) Each county undivided local government fund shall receive 40242
a distribution from the Local Government Fund based on its 40243
proportionate share of the total amount received from the fund in 40244
such respective month for the period August 1, 2004, through July 40245
31, 2005.40246

       (2) Each municipal corporation receiving a direct 40247
distribution from the Local Government Fund shall receive a 40248
distribution based on its proportionate share of the total amount 40249
received from the fund in such respective month for the period 40250
August 1, 2004, through July 31, 2005.40251

       (3) Each county undivided local government revenue assistance 40252
fund shall receive a distribution from the Local Government 40253
Revenue Assistance Fund based on its proportionate share of the 40254
total amount received from the fund in such respective month for 40255
the period August 1, 2004, through July 31, 2005.40256

       (4) Each county undivided library and local government 40257
support fund shall receive a distribution from the Library and 40258
Local Government Support Fund based on its proportionate share of 40259
the total amount received from the fund in such respective month 40260
for the period August 1, 2004, through July 31, 2005.40261

       (I) The Tax Commissioner shall do each of the following:40262

       (1) By June 7, 2006, the Commissioner shall subtract the 40263
amount calculated in division (I)(1)(b) of this section from the 40264
amount calculated in division (I)(1)(a) of this section. If the 40265
amount in division (I)(1)(a) of this section is greater than the 40266
amount in division (I)(1)(b) of this section, then such difference 40267
shall be subtracted from the total amount of income tax revenue 40268
credited to the Local Government Fund, the Local Government 40269
Revenue Assistance Fund, and the Library and Local Government 40270
Support Fund in June 2006. An amount shall be subtracted from 40271
income tax revenue credited to the Local Government Fund, the 40272
Local Government Revenue Assistance Fund, or the Library and Local 40273
Government Support Fund only if, and according to the proportion 40274
by which, such fund contributed to the result that the amount in 40275
division (I)(1)(a) of this section exceeds the amount in division 40276
(I)(1)(b) of this section.40277

       (a) The sum of all money credited to the Local Government 40278
Fund, the Local Government Revenue Assistance Fund, and the 40279
Library and Local Government Support Fund from July 2005 through 40280
May 2006. The sum computed in division (I)(1)(a) of this section 40281
shall exclude any dealer in intangibles tax revenues credited to 40282
the Local Government Fund.40283

       (b) The sum of all money that would have been credited to the 40284
Local Government Fund, the Local Government Revenue Assistance 40285
Fund, and the Library and Local Government Support Fund from July 40286
2005 through May 2006, if sections 5727.45, 5727.84, 5733.12, 40287
5739.21, 5741.03, and 5747.03 of the Revised Code were in effect 40288
during this period.40289

       (2) By June 7, 2007, the Commissioner shall subtract the 40290
amount calculated in division (I)(2)(b) of this section from the 40291
amount calculated in division (I)(2)(a) of this section. If the 40292
amount in division (I)(2)(a) of this section is greater than the 40293
amount in division (I)(2)(b) of this section, then such difference 40294
shall be subtracted from the total amount of income tax revenue 40295
credited to the Local Government Fund, the Local Government 40296
Revenue Assistance Fund, and the Library and Local Government 40297
Support Fund in June 2007. An amount shall be subtracted from 40298
income tax revenue credited to the Local Government Fund, the 40299
Local Government Revenue Assistance Fund, or the Library and Local 40300
Government Support Fund only if, and according to the proportion 40301
by which, such fund contributed to the result that the amount in 40302
division (I)(2)(a) of this section exceeds the amount in division 40303
(I)(2)(b) of this section.40304

       (a) The sum of all money credited to the Local Government 40305
Fund, the Local Government Revenue Assistance Fund, and the 40306
Library and Local Government Support Fund from June 2006 through 40307
May 2007. The sum computed in division (I)(2)(a) of this section 40308
shall exclude any dealer in intangibles tax revenues credited to 40309
the Local Government Fund and shall be prior to any reduction 40310
required by division (I)(1) of this section.40311

       (b) The sum of all money that would have been credited to the 40312
Local Government Fund, the Local Government Revenue Assistance 40313
Fund, and the Library and Local Government Support Fund from June 40314
2006 through May 2007, if sections 5727.45, 5727.84, 5733.12, 40315
5739.21, 5741.03, and 5747.03 of the Revised Code were in effect 40316
during this period.40317

       (3) On the advice of the Tax Commissioner, during any month 40318
other than June 2006 or June 2007 of the period July 1, 2005, 40319
through July 31, 2007, the Director of Budget and Management may 40320
reduce the amounts that are to be otherwise credited to the Local 40321
Government Fund, Local Government Revenue Assistance Fund, or 40322
Library and Local Government Support Fund in order to accomplish 40323
more effectively the purposes of the adjustments in divisions 40324
(I)(1) and (2) of this section. If the respective calculations 40325
made in June 2006 and June 2007 pursuant to divisions (I)(1) and 40326
(2) of this section indicate that excess reductions had been made 40327
during the previous months, such excess amounts shall be credited, 40328
as appropriate, to the Local Government Fund, Local Government 40329
Revenue Assistance Fund, and Library and Local Government Support 40330
Fund.40331

       (J) For the 2005, 2006, and 2007 distribution years, the Tax 40332
Commissioner is not required to issue the certifications otherwise 40333
required by sections 5747.47, 5747.501, 5747.51, and 5747.61 of 40334
the Revised Code, but shall provide to each county auditor by the 40335
twentieth day of July 2005, July 2006, and July 2007 an estimate 40336
of the amounts to be received by the county in the ensuing year 40337
from the Local Government Fund, Local Government Revenue 40338
Assistance Fund, and Library and Local Government Support Fund 40339
pursuant to this section and any pertinent section of the Revised 40340
Code. At the discretion of the Tax Commissioner, the Tax 40341
Commissioner may report to each county auditor additional revised 40342
estimates of the 2005, 2006, or 2007 distributions at any time 40343
during the period July 1, 2005, through July 31, 2007.40344

       (K) During the period July 1, 2005, through July 31, 2007, 40345
the Director of Budget and Management shall issue such directives 40346
to state agencies that are necessary to ensure that the 40347
appropriate amounts are distributed to the Local Government Fund, 40348
to the Local Government Revenue Assistance Fund, and to the 40349
Library and Local Government Support Fund.40350

       (L) No subdivision shall receive a proportionate share from 40351
the county undivided local government fund or county undivided 40352
local government revenue assistance fund during the period July 1, 40353
2005, through June 30, 2007, that is less than the proportionate 40354
share the subdivision received from that fund during the period 40355
July 1, 2004, through June 30, 2005, unless the subdivision 40356
consents to receive the lesser proportionate share. Division (L) 40357
of this section does not apply to a decrease in the proportionate 40358
share of a county as a subdivision under division (E) of section 40359
5747.53 or division (E) of section 5747.63 of the Revised Code.40360

       Sec. 612.36.03. (A) Except as otherwise provided in division40361
divisions (B)(1) and (2) of this section, the amendments to 40362
section 3301.0711 of the Revised Code by Am. Sub. H.B. 66 of the 40363
126th General Assembly are not subject to the referendum. 40364
Therefore, under Ohio Constitution, Article II, Section 1d and 40365
section 1.471 of the Revised Code, the amendments go into 40366
immediate effect when H.B. 530 of the 126th General Assembly 40367
becomes law.40368

        (B)(1) The amendments to division (G) of section 3301.0711 of 40369
the Revised Code by Am. Sub. H.B. 66 of the 126th General Assembly40370
are subject to the referendum. Therefore, under Ohio Constitution, 40371
Article II, Section 1c and section 1.471 of the Revised Code, the 40372
amendments take effect July 1, 2006. If, however, a referendum 40373
petition is filed against the amendments, the amendments, unless 40374
rejected at the referendum, take effect at the earliest time 40375
permitted by law that is on or after the effective date specified 40376
in this division.40377

       (B)(2) The amendments to division (N) of section 3301.0711 of 40378
the Revised Code by Am. Sub. H.B. 66 of the 126th General Assembly40379
are not subject to the referendum. Therefore, under Ohio 40380
Constitution, Article II, Section 1d and section 1.471 of the 40381
Revised Code, the amendments go into immediate effect.40382

       Section 606.18. That existing Sections 203.09, 203.12, 40383
203.12.12, 203.45, 203.51, 203.54, 203.66, 203.69, 203.84, 203.87, 40384
203.99.01, 203.99.48, 206.03, 206.09.12, 206.09.15, 206.09.21, 40385
206.09.27, 206.09.36, 206.09.39, 206.09.42, 206.09.66, 206.09.84, 40386
206.16, 206.48, 206.66, 206.66.22, 206.66.23, 206.66.36, 40387
206.66.64, 206.66.66, 206.66.84, 206.66.85, 206.66.91, 206.67.15, 40388
206.67.21, 206.99, 209.04, 209.06.06, 209.06.09, 209.09.06, 40389
209.09.18, 209.15, 209.18, 209.18.09, 209.24, 209.30, 209.33, 40390
209.36, 209.45, 209.63, 209.63.42, 209.64.60, 209.75, 209.81, 40391
209.90.06, 212.03, 212.24, 212.27, 212.30, 212.33, 557.12, and 40392
612.36.03 of Am. Sub. H.B. 66 of the 126th General Assembly are 40393
hereby repealed.40394

       Section 606.18.03. COMPENSATION FOR NURSING FACILITY CAPITAL 40395
COSTS40396

        The appropriation item 600-529, Capital Compensation Program, 40397
shall be used to make payments to nursing facilities and 40398
intermediate care facilities for the mentally retarded under 40399
Section 606.18.06 of this act.40400

       The unencumbered balance of appropriation item 600-529, 40401
Capital Compensation Program, at the end of fiscal year 2006 is 40402
hereby appropriated to fiscal year 2007 for use under the same 40403
appropriation item.40404

       Section 606.18.06. FISCAL YEARS 2006 AND 2007 PAYMENTS TO 40405
CERTAIN NURSING FACILITIES AND ICFs/MR40406

       (A) As used in this section:40407

       "Capital costs," "cost of ownership," and "renovation" have 40408
the same meanings as in section 5111.20 of the Revised Code as 40409
that section existed on June 30, 2005.40410

       "Change of operator" has the same meaning as in section 40411
5111.65 of the Revised Code.40412

       "ICF/MR" means an intermediate care facility for the mentally 40413
retarded.40414

       "Inpatient days," "intermediate care facility for the 40415
mentally retarded," "Medicaid day," and "nursing facility" have 40416
the same meanings as in section 5111.20 of the Revised Code.40417

       "Reviewable activity" has the same meaning as in section 40418
3702.51 of the Revised Code.40419

       (B) The following qualify for per diem payments under this 40420
section:40421

       (1) A nursing facility to which both of the following apply:40422

       (a) Both of the following occurred during fiscal year 2006 or 40423
2007:40424

       (i) The facility obtained certification as a nursing facility 40425
from the Director of Health.40426

       (ii) The facility began participating in the Medicaid 40427
program.40428

       (b) An application for a certificate of need for the nursing 40429
facility was filed with the Director of Health before June 15, 40430
2005.40431

       (2) An ICF/MR to which both of the following apply:40432

       (a) Both of the following occurred during fiscal year 2006 or 40433
2007:40434

       (i) The facility obtained certification as an intermediate 40435
care facility for the mentally retarded from the Director of 40436
Health.40437

       (ii) The facility began participating in the Medicaid 40438
program.40439

       (b) At least one of the following occurred before June 30, 40440
2005:40441

       (i) Any materials or equipment for the facility were 40442
delivered.40443

       (ii) Preparations for the physical site of the facility, 40444
including, if applicable, excavation, began.40445

       (iii) Actual work on the facility began.40446

       (3) A nursing facility to which all of the following apply:40447

       (a) The nursing facility does not qualify for a payment 40448
pursuant to division (B)(1) of this section.40449

       (b) The nursing facility, before June 30, 2007, completes a 40450
capital project for which a certificate of need was filed with the 40451
Director of Health before June 15, 2005, and for which at least 40452
one of the following occurred before July 1, 2005, or, if the 40453
capital project is undertaken to comply with rules adopted by the 40454
Public Health Council regarding resident room size or occupancy, 40455
before June 30, 2007:40456

       (i) Any materials or equipment for the capital project were 40457
delivered;40458

       (ii) Preparations for the physical site of the capital 40459
project, including, if applicable, excavation, began;40460

       (iii) Actual work on the capital project began.40461

       (c) The costs of the capital project are not fully reflected 40462
in the capital costs portion of the nursing facility's Medicaid 40463
reimbursement per diem rate on June 30, 2005.40464

       (d) The nursing facility files a three-month projected 40465
capital cost report with the Director of Job and Family Services 40466
not later than sixty days after the later of the effective date of 40467
this section or the date the capital project is completed.40468

       (4) An ICF/MR to which all of the following apply:40469

       (a) The ICF/MR does not qualify for a payment pursuant to 40470
division (B)(2) of this section.40471

       (b) The ICF/MR, before June 30, 2007, completes a capital 40472
project for which at least one of the following occurred before 40473
July 1, 2005:40474

       (i) Any materials or equipment for the capital project were 40475
delivered.40476

       (ii) Preparations for the physical site of the capital 40477
project, including, if applicable, excavation, began.40478

       (iii) Actual work on the capital project began.40479

       (c) The costs of the capital project are not fully reflected 40480
in the capital costs portion of the ICF/MR's Medicaid 40481
reimbursement per diem rate on June 30, 2005.40482

       (d) The ICF/MR files a three-month projected capital cost 40483
report with the Director of Job and Family Services not later than 40484
sixty days after the later of the effective date of this section 40485
or the date the capital project is completed.40486

       (5) A nursing facility that, before June 30, 2007, completes 40487
an activity to which all of the following apply:40488

       (a) A request was filed with the Director of Health before 40489
July 1, 2005, for a determination of whether the activity is a 40490
reviewable activity and the Director determined that the activity 40491
is not a reviewable activity.40492

       (b) At least one of the following occurred before July 1, 40493
2005, or, if the nursing facility undertakes the activity to 40494
comply with rules adopted by the Public Health Council regarding 40495
resident room size or occupancy, before June 30, 2007:40496

       (i) Any materials or equipment for the activity were 40497
delivered.40498

       (ii) Preparations for the physical site of the activity, 40499
including, if applicable, excavation, began.40500

       (iii) Actual work on the activity began.40501

       (c) The costs of the activity are not fully reflected in the 40502
capital costs portion of the nursing facility's Medicaid 40503
reimbursement per diem rate on June 30, 2005.40504

       (d) The nursing facility files a three-month projected 40505
capital cost report with the Director of Job and Family Services 40506
not later than sixty days after the later of the effective date of 40507
this section or the date the activity is completed.40508

       (6) A nursing facility or ICF/MR that, before June 30, 2007, 40509
completes a renovation to which all of the following apply:40510

       (a) The Director of Job and Family Services approved the 40511
renovation before July 1, 2005.40512

       (b) At least one of the following occurred before July 1, 40513
2005, or, if the facility undertakes the renovation to comply with 40514
rules adopted by the Public Health Council regarding resident room 40515
size or occupancy, before June 30, 2007:40516

       (i) Any materials or equipment for the renovation were 40517
delivered.40518

       (ii) Preparations for the physical site of the renovation, 40519
including, if applicable, excavation, began.40520

       (iii) Actual work on the renovation began.40521

       (c) The costs of the renovation are not fully reflected in 40522
the capital costs portion of the facility's Medicaid reimbursement 40523
per diem rate on June 30, 2005.40524

       (d) The facility files a three-month projected capital cost 40525
report with the Director of Job and Family Services not later than 40526
sixty days after the later of the effective date of this section 40527
or the date the renovation is completed.40528

       (C) If a nursing facility qualifies for per diem payments 40529
pursuant to division (B)(1) of this section for fiscal year 2006, 40530
the nursing facility's per diem payments under this section for 40531
fiscal year 2006 shall equal the difference between the capital 40532
costs portion of nursing facility's Medicaid reimbursement per 40533
diem rate determined under Section 206.66.22 of Am. Sub. H.B. 66 40534
of the 126th General Assembly, as amended by this act, and the 40535
lesser of the following:40536

       (1) Eighty-eight and sixty-five hundredths per cent of the 40537
nursing facility's cost of ownership as reported on a three-month 40538
projected capital cost report divided by the greater of the number 40539
of inpatient days the nursing facility is expected to have during 40540
the period covered by the projected capital cost report or the 40541
number of inpatient days the nursing facility would have during 40542
that period if the nursing facility's occupancy rate was eighty 40543
per cent.40544

       (2) The maximum capital per diem rate in effect for fiscal 40545
year 2005 for nursing facilities.40546

       (D) If a nursing facility qualifies for per diem payments 40547
pursuant to division (B)(1) of this section for fiscal year 2007, 40548
the nursing facility's per diem payments under this section for 40549
fiscal year 2007 shall equal the difference between the capital 40550
costs portion of the nursing facility's Medicaid reimbursement per 40551
diem rate determined under Section 206.66.23 of Am. Sub. H.B. 66 40552
of the 126th General Assembly, as amended by this act, and the 40553
lesser of the following:40554

       (1) Eighty-eight and sixty-five hundredths per cent of the 40555
nursing facility's cost of ownership as reported on a three-month 40556
projected capital cost report divided by the greater of the number 40557
of inpatient days the nursing facility is expected to have during 40558
the period covered by the projected capital cost report or the 40559
number of inpatient days the nursing facility would have during 40560
that period if the nursing facility's occupancy rate was eighty 40561
per cent.40562

       (2) The maximum capital per diem rate in effect for fiscal 40563
year 2005 for nursing facilities.40564

       (E) If an ICF/MR qualifies for per diem payments pursuant to 40565
division (B)(2) of this section, the ICF/MR's per diem payments 40566
under this section shall equal the difference between the capital 40567
costs portion of the ICF/MR's Medicaid reimbursement per diem rate 40568
determined under Section 206.66.25 of Am. Sub. H.B. 66 of the 40569
126th General Assembly and the lesser of the following:40570

       (1) The ICF/MR's cost of ownership as reported on a 40571
three-month projected capital cost report divided by the greater 40572
of the number of inpatient days the ICF/MR is expected to have 40573
during the period covered by the projected capital cost report or 40574
the number of inpatient days the ICF/MR would have during that 40575
period if the ICF/MR's occupancy rate was eighty per cent.40576

       (2) The maximum capital per diem rate in effect for fiscal 40577
year 2005 for ICFs/MR.40578

       (F) The per diem payments paid for fiscal year 2006 to a 40579
nursing facility that qualifies for the payments pursuant to 40580
division (B)(3) or (5) of this section shall equal the difference 40581
between the capital costs portion of the nursing facility's 40582
Medicaid reimbursement per diem rate determined under Section 40583
206.66.22 of Am. Sub. H.B. 66 of the 126th General Assembly, as 40584
amended by this act, and the lesser of the following:40585

       (1) Eighty-eight and sixty-five hundredths per cent of the 40586
nursing facility's cost of ownership as reported on a three-month 40587
projected capital cost report divided by the greater of the number 40588
of inpatient days the nursing facility is expected to have during 40589
the period covered by the projected capital cost report or the 40590
number of inpatient days the nursing facility would have during 40591
that period if the nursing facility's occupancy rate was 40592
ninety-five per cent.40593

       (2) The maximum capital per diem rate in effect for fiscal 40594
year 2005 for nursing facilities.40595

       (G) The per diem payments paid for fiscal year 2007 to a 40596
nursing facility that qualifies for the payments pursuant to 40597
division (B)(3) or (5) of this section shall equal the difference 40598
between the capital costs portion of the nursing facility's 40599
Medicaid reimbursement per diem rate determined under Section 40600
206.66.23 of Am. Sub. H.B. 66 of the 126th General Assembly, as 40601
amended by this act, and the lesser of the following:40602

       (1) Eighty-eight and sixty-five hundredths per cent of the 40603
nursing facility's cost of ownership as reported on a three-month 40604
projected capital cost report divided by the greater of the number 40605
of inpatient days the nursing facility is expected to have during 40606
the period covered by the projected capital cost report or the 40607
number of inpatient days the nursing facility would have during 40608
that period if the nursing facility's occupancy rate was 40609
ninety-five per cent.40610

       (2) The maximum capital per diem rate in effect for fiscal 40611
year 2005 for nursing facilities.40612

       (H) The per diem payments paid to an ICF/MR that qualifies 40613
for the payments pursuant to division (B)(4) of this section shall 40614
equal the difference between the capital costs portion of the 40615
ICF/MR's Medicaid reimbursement per diem rate determined under 40616
Section 206.66.25 of Am. Sub. H.B. 66 of the 126th General 40617
Assembly and the lesser of the following:40618

       (1) The ICF/MR's cost of ownership as reported on a 40619
three-month projected capital cost report divided by the greater 40620
of the number of inpatient days the ICF/MR is expected to have 40621
during the period covered by the projected capital cost report or 40622
the number of inpatient days the ICF/MR would have during that 40623
period if the ICF/MR's occupancy rate was ninety-five per cent.40624

       (2) The maximum capital per diem rate in effect for fiscal 40625
year 2005 for ICFs/MR.40626

       (I) The per diem payments paid to a nursing facility that 40627
qualifies for the payments pursuant to division (B)(6) of this 40628
section shall equal eighty-five per cent of the nursing facility's 40629
cost of ownership for the renovation as reported on a three-month 40630
projected capital cost report divided by the greater of the number 40631
of inpatient days the nursing facility is expected to have during 40632
the period covered by the projected capital cost report or the 40633
number of inpatient days the nursing facility would have during 40634
that period if the nursing facility's occupancy rate was 40635
ninety-five per cent.40636

       (J) The per diem payments paid to an ICF/MR that qualifies 40637
for the payments pursuant to division (B)(6) of this section shall 40638
equal the ICF/MR's cost of ownership for the renovation as 40639
reported on a three-month projected capital cost report divided by 40640
the greater of the number of inpatient days the ICF/MR is expected 40641
to have during the period covered by the projected capital cost 40642
report or the number of inpatient days the ICF/MR would have 40643
during that period if the ICF/MR's occupancy rate was ninety-five 40644
per cent.40645

       (K) All of the following apply to the per diem payments made 40646
under this section:40647

       (1) No payment shall be made to a nursing facility or ICF/MR 40648
before the following:40649

       (a) In the case of a nursing facility or ICF/MR that 40650
qualifies for the payments pursuant to division (B)(1) or (2) of 40651
this section, the later of January 1, 2006, or the date the 40652
nursing facility or ICF/MR begins to participate in the Medicaid 40653
program;40654

       (b) In the case of a nursing facility or ICF/MR that 40655
qualifies for the payments pursuant to division (B)(3), (4), (5), 40656
or (6) of this section, the later of January 1, 2006, or the date 40657
the capital project, activity, or renovation is placed into 40658
service.40659

       (2) The payments shall cease at the earlier of the following:40660

       (a) June 30, 2007;40661

       (b) The date that the total amount of the payments equals ten 40662
million dollars. 40663

       (3) The payments made for the last quarter that the payments 40664
are made may be reduced proportionately as necessary to avoid 40665
spending more than ten million dollars under this section.40666

       (4) Except as provided by division (K)(5) of this section, 40667
the per diem payments shall be made quarterly by multiplying the 40668
per diem determined for a nursing facility or ICF/MR by the number 40669
of Medicaid days the facility has for the quarter the payment is 40670
made.40671

       (5) Any per diem payments to be made to a nursing facility or 40672
ICF/MR for a quarter before May 2006 shall be made together as 40673
soon as the Director of Job and Family Services knows the number 40674
of Medicaid days the facility has during the quarter for which the 40675
payments are made.40676

       (6) A change of operator shall not cause the payments to a 40677
nursing facility or ICF/MR to cease.40678

       (7) The payments shall only be made to a nursing facility or 40679
ICF/MR for the quarters during fiscal years 2006 and 2007 for 40680
which the facility has a valid Medicaid provider agreement. 40681

       (8) The payments shall be in addition to a nursing facility 40682
or ICF/MR's Medicaid reimbursement per diem rate calculated under 40683
Section 206.66.22, 206.66.23, or 206.66.25 of Am. Sub. H.B. 66 of 40684
the 126th General Assembly, as, in the case of Sections 206.66.22 40685
and 206.66.23, amended by this act.40686

       (L) The Director of Job and Family Services shall monitor, on 40687
a quarterly basis, the per diem payments made to nursing 40688
facilities and ICFs/MR under this section to ensure that no more 40689
than a total of ten million dollars is spent under this section.40690

       (M) The determinations that the Director of Job and Family 40691
Services makes under this section are not subject to appeal under 40692
Chapter 119. of the Revised Code.40693

        (N) The Director of Job and Family Services may adopt rules 40694
in accordance with Chapter 119. of the Revised Code as necessary 40695
to implement this section. The Director's failure to adopt the 40696
rules does not affect the requirement that the per diem payments 40697
be made under this section.40698

       Section 606.23. That Sections 19.01, 20.01, 23.12, and 23.45 40699
of Am. Sub. H.B. 16 of the 126th General Assembly, as amended by 40700
Am. Sub. H.B. 66 of the 126th General Assembly, be amended to read 40701
as follows:40702

       Sec. 19.01. All items set forth in this section are hereby40703
appropriated out of any moneys in the state treasury to the credit40704
of the Cultural and Sports Facilities Building Fund (Fund 030) 40705
that are not otherwise appropriated.40706

Appropriations

AFC CULTURAL FACILITIES COMMISSION
40707

CAP-010 Sandusky State Theatre Improvements $ 325,000 40708
CAP-013 Stambaugh Hall Improvements $ 250,000 40709
CAP-033 Woodward Opera House Renovation $ 100,000 40710
CAP-038 Center Exhibit Replacement $ 816,000 40711
CAP-043 Statewide Site Repairs $ 100,000 40712
CAP-044 National Underground Railroad Freedom Center $ 4,150,000 40713
CAP-046 Cincinnati Museum Center Improvements $ 250,000 40714
CAP-052 Akron Art Museum $ 1,012,500 40715
CAP-053 Powers Auditorium Improvements - Eleanor Beecher Flad Pavilion $ 250,000 40716
CAP-065 Beck Center for the Cultural Arts $ 100,000 40717
CAP-069 Cleveland Institute of Art $ 250,000 40718
CAP-071 Cleveland Institute of Music $ 750,000 40719
CAP-073 Marina District/Ice Arena Development $ 3,500,000 40720
CAP-074 Stan Hywet Hall & Gardens - West Vista Restoration $ 750,000 40721
CAP-745 Emergency Repairs $ 838,560 40722
CAP-769 Rankin House State Memorial $ 192,000 40723
CAP-781 Archives and Library Automation $ 624,000 40724
CAP-784 Center Rehabilitation $ 960,000 40725
CAP-806 Grant Boyhood Home Improvements $ 480,000 40726
CAP-812 Schuster Arts Center $ 5,500,000 40727
CAP-823 Marion Palace Theatre $ 750,000 40728
CAP-826 Renaissance Theatre $ 750,000 40729
CAP-834 Galion Historic Big Four Depot Restoration $ 170,000 40730
CAP-835 Jamestown Opera House $ 125,000 40731
CAP-844 Charles A. Eulett Education Center/Edge of Appalachia Museum Center $ 1,850,000 40732
CAP-845 Lima Historic Athletic Field $ 100,000 40733
CAP-846 Butler Palace Theatre $ 200,000 40734
CAP-847 Voice of America Museum $ 275,000 40735
CAP-848 Oxford Arts Center ADA Project $ 72,000 40736
CAP-849 Clark County Community Arts Expansion Project $ 500,000 40737
CAP-850 Westcott House Historic Site $ 75,000 40738
CAP-851 General Lytle Homestead - Harmony Hill $ 50,000 40739
CAP-852 Miami Township Community Amphitheatre $ 50,000 40740
CAP-853 Western Reserve Historical Society $ 1,000,000 40741
CAP-854 Steamship Mather Museum $ 100,000 40742
CAP-855 Rock and Roll Hall of Fame $ 250,000 40743
CAP-856 Friendly Inn Settlement House Historic Site $ 250,000 40744
CAP-857 Merrick House Historic Site $ 250,000 40745
CAP-858 Strongsville Historic Building $ 100,000 40746
CAP-859 Arts Castle $ 100,000 40747
CAP-860 Great Lakes Historical Society $ 325,000 40748
CAP-861 Ohio Glass Museum $ 250,000 40749
CAP-862 Goll Wood Homestead $ 50,000 40750
CAP-863 Ariel Theatre $ 100,000 40751
CAP-864 Bellbrook/Sugarcreek Historical Society $ 10,000 40752
CAP-866 Sports Facilities Improvements - Cincinnati $ 4,350,000 40753
CAP-867 Ensemble Theatre $ 450,000 40754
CAP-868 Taft Museum $ 500,000 40755
CAP-869 Art Academy of Cincinnati $ 100,000 40756
CAP-870 Riverbend Pavilion Improvements $ 250,000 40757
CAP-871 Cincinnati Art & Technology Academy - Longworth Hall $ 100,000 40758
CAP-872 Music Hall: Over-The-Rhine $ 750,000 40759
CAP-873 John Bloomfield Home Restoration $ 115,000 40760
CAP-874 Malinta Historical Society Caboose Exhibit $ 6,000 40761
CAP-875 Hocking County Historical Society - Schempp House $ 10,000 40762
CAP-876 Art Deco Markay Theater $ 200,000 40763
CAP-877 Harvey Wells House $ 100,000 40764
CAP-878 Bryn Du $ 250,000 40765
CAP-879 Broad Street Historical Renovation $ 300,000 40766
CAP-880 Amherst Historical Society $ 35,000 40767
CAP-881 COSI - Toledo $ 1,900,000 40768
CAP-882 Ohio Theatre - Toledo $ 100,000 40769
CAP-883 Chester Academy Historic Site Renovations $ 25,000 40770
CAP-884 Bradford Ohio Railroad Museum $ 100,000 40771
CAP-885 Montgomery County Historical Society Archives $ 100,000 40772
CAP-886 Nelson T. Gant Historic Homestead $ 25,000 40773
CAP-887 Aurora Outdoor Sports Complex $ 50,000 40774
CAP-888 Preble County Historical Society $ 100,000 40775
CAP-889 Tecumseh Sugarloaf Mountain Amphitheatre $ 120,000 40776
CAP-890 Pro Football Hall of Fame $ 400,000 40777
CAP-891 MAPS Air Museum $ 15,000 40778
CAP-892 Foundation Community Theatre $ 50,000 40779
CAP-893 William McKinley Library Restoration $ 250,000 40780
CAP-894 Hale Farm & Village $ 250,000 40781
CAP-896 Richard Howe House $ 100,000 40782
CAP-897 Ward-Thomas Museum $ 30,000 40783
CAP-898 Packard Music Hall Renovation Project $ 100,000 1,075,000 40784
CAP-899 Holland Theatre $ 100,000 40785
CAP-900 Van Wert Historical Society $ 32,000 40786
CAP-901 Warren County Historical Society $ 225,000 40787
CAP-902 Marietta Colony Theatre $ 335,000 40788
CAP-903 West Salem Village Opera House $ 92,000 40789
CAP-904 Beavercreek Community Theater $ 100,000 40790
CAP-905 Smith Orr Homestead $ 100,000 40791
Total Cultural Facilities Commission $ 41,165,060 41,340,060 40792
TOTAL Cultural and Sports Facilities Building Fund $ 41,165,060 41,340,060 40793


       Sec. 20.01. All items set forth in this section are hereby40795
appropriated out of any moneys in the state treasury to the credit40796
of the Ohio Parks and Natural Resources Fund (Fund 031) that are40797
not otherwise appropriated.40798

Appropriations

DNR DEPARTMENT OF NATURAL RESOURCES
40799

STATEWIDE AND LOCAL PROJECTS
40800

CAP-012 Land Acquisition $ 750,000 40801
CAP-051 Buck Creek State Park - Camp/Dock Renovations $ 25,000 40802
CAP-060 East Fork State Park Renovation $ 50,000 40803
CAP-068 Kennedy Stone House $ 15,000 40804
CAP-080 Atwood Lake Conservancy District $ 75,000 40805
CAP-083 John Bryan State Park Shelter Construction $ 30,000 40806
CAP-084 Findley State Park General Improvements $ 12,500 40807
CAP-086 Scippo Creek Conservation $ 75,000 40808
CAP-087 Belpre City Swimming Pool $ 125,000 40809
CAP-705 Ohio-Erie Canal Tuscarawas River Logjam Removal $ 25,000 40810
CAP-748 Local Parks Projects - Statewide $ 2,511,079 40811
2,561,079 40812
CAP-753 Project Planning $ 1,144,316 40813
CAP-881 Dam Rehabilitation $ 5,000,000 40814
CAP-931 Wastewater/Water Systems Upgrades $ 2,900,000 40815
Total Statewide and Local Projects $ 12,737,895 12,787,895 40816
Total Department of Natural Resources $ 12,737,895 40817
12,787,895 40818
TOTAL Ohio Parks and Natural Resources Fund $ 12,737,895 40819
12,787,895 40820

       GOLL WOOD HOMESTEAD40821

       Of the foregoing appropriation item CAP-748, Local Parks 40822
Projects - Statewide, $50,000 shall be used for the Goll Wood 40823
Homestead.40824

Appropriations

       Sec. 23.12.  CLS CLEVELAND STATE UNIVERSITY40825

CAP-023 Basic Renovations $ 3,267,875 40826
CAP-084 Neighborhood Centers Renovations $ 500,000 40827
CAP-125 College of Education Building $ 8,057,262 40828
CAP-148 Cleveland Institute of Art $ 1,000,000 40829
CAP-152 Rhodes Tower-Data Center Relocation $ 1,000,000 40830
CAP-153 University Annex-Vacation and Demolition $ 49,390 40831
CAP-154 Main Classroom Stair Tower & Entry $ 1,500,000 40832
CAP-155 Cleveland Playhouse $ 250,000 40833
CAP-156 Physical Education Building Rehabilitation $ 1,000,000 40834
Total Cleveland State University $ 15,124,527 16,624,527 40835

       NEIGHBORHOOD CENTERS RENOVATIONS40836

       Of the foregoing appropriation item CAP-084, Neighborhood 40837
Centers Renovations, $250,000 shall be used for renovations to the 40838
Friendly Inn Settlement House and $250,000 shall be used for 40839
renovations to the Merrick House.40840

       Sec. 23.45. STC STARK TECHNICAL COLLEGE40841

CAP-004 Basic Renovations $ 438,295 40842
CAP-035 Business Technologies Addition Rehabilitation $ 1,378,892 40843
CAP-037 Fuel Cell Initiative $ 250,000 40844
Total Stark Technical College $ 2,067,187 40845
Total Board of Regents and State 40846
Institutions of Higher Education $ 490,956,498 492,456,498 40847
TOTAL Higher Education Improvement Fund $ 492,883,536 492,456,498 40848


       Section 606.24. That existing Sections 19.01, 20.01, 23.12, 40850
and 23.45 of Am. Sub. H.B. 16 of the 126th General Assembly, as 40851
amended by Am. Sub. H.B. 66 of the 126th General Assembly, are 40852
hereby repealed.40853

       Section 606.29. That Sections 203.06.06 and 203.06.24 of Am. 40854
Sub. H.B. 68 of the 126th General Assembly, as amended by Am. Sub. 40855
H.B. 66 of the 126th General Assembly, be amended to read as 40856
follows:40857

       Sec. 203.06.06. ENFORCEMENT40858

State Highway Safety Fund Group40859

036 764-033 Minor Capital Projects $ 1,250,000 $ 1,250,000 40860
036 764-321 Operating Expense - Highway Patrol $ 229,293,561 $ 237,364,988 40861
036 764-605 Motor Carrier Enforcement Expenses $ 2,643,022 $ 2,670,911 40862
5AY 764-688 Traffic Safety Operating $ 3,082,962 $ 1,999,437 40863
83C 764-630 Contraband, Forfeiture, Other $ 622,894 $ 622,894 40864
83F 764-657 Law Enforcement Automated Data System $ 7,324,524 $ 7,544,260 40865
83G 764-633 OMVI Fines $ 820,927 $ 820,927 40866
83J 764-693 Highway Patrol Justice Contraband $ 2,100,000 $ 2,100,000 40867
83T 764-694 Highway Patrol Treasury Contraband $ 21,000 $ 21,000 40868
831 764-610 Patrol - Federal $ 2,430,950 $ 2,455,484 40869
831 764-659 Transportation Enforcement - Federal $ 4,880,671 $ 5,027,091 40870
837 764-602 Turnpike Policing $ 9,942,621 $ 10,240,900 40871
838 764-606 Patrol Reimbursement $ 222,108 $ 222,108 40872
840 764-607 State Fair Security $ 1,496,283 $ 1,496,283 40873
840 764-617 Security and Investigations $ 8,145,192 $ 8,145,192 40874
840 764-626 State Fairgrounds Police Force $ 788,375 $ 788,375 40875
841 764-603 Salvage and Exchange - Highway Patrol $ 1,305,954 $ 1,339,399 40876
TOTAL HSF State Highway Safety 40877
Fund Group $ 274,250,044 276,371,044 $ 281,988,249 284,109,249 40878

General Services Fund Group40879

4S2 764-660 MARCS Maintenance $ 252,432 $ 262,186 40880
TOTAL GSF General Services 40881
Fund Group $ 252,432 $ 262,186 40882

Federal Special Revenue Fund Group40883

3BF 764-692 Federal Contraband, Forfeiture, and Other $ 1,942,040 $ 1,942,040 40884
TOTAL FED Federal Special Revenue Fund Group $ 1,942,040 $ 1,942,040 40885

TOTAL ALL BUDGET FUND GROUPS - 40886
Enforcement $ 276,444,516 276,623,476 $ 284,192,475 284,371,435 40887

       CASH TRANSFER TO HIGHWAY PATROL FEDERAL CONTRABAND, 40888
FORFEITURE, AND OTHER FUND (FUND 3BF)40889

       On July 1, 2005, or as soon thereafter as possible, 40890
notwithstanding any other provision of law to the contrary, the 40891
Director of Budget and Management shall transfer $1,942,040 in 40892
cash from the Highway Patrol State Contraband, Forfeiture, and 40893
Other Fund (Fund 83C) in the State Highway Safety Fund Group to 40894
the Highway Patrol Federal Contraband, Forfeiture, and Other Fund 40895
(Fund 3BF) in the Federal Special Revenue Fund Group.40896

       CASH TRANSFERS FROM THE HIGHWAY PATROL FEDERAL CONTRABAND, 40897
FORFEITURE, AND OTHER FUND (FUND 3BF)40898

        On the effective date of this section, or as soon as 40899
practicable thereafter, the Director of Public Safety and the 40900
Director of Budget and Management shall do all of the following:40901

        (A) The Director of Public Safety shall certify to the 40902
Director of Budget and Management the amount of the cash balance 40903
credited to the Highway Patrol Federal Contraband, Forfeiture, and 40904
Other Fund (Fund 3BF) that consists of proceeds received by the 40905
State Highway Patrol from the United States Department of Justice 40906
pursuant to federal law from a sale of forfeited contraband, 40907
proceeds from another disposition of forfeited contraband, or 40908
forfeited contraband moneys, and any related investment or other 40909
earnings, and the Director of Budget and Management shall transfer 40910
that certified amount in cash to the credit of the Highway Patrol 40911
Justice Contraband Fund (Fund 83J);40912

        (B) The Director of Public Safety shall certify to the 40913
Director of Budget and Management the amount of the cash balance 40914
credited to the Highway Patrol Federal Contraband, Forfeiture, and 40915
Other Fund (Fund 3BF) that consists of proceeds received by the 40916
State Highway Patrol from the United States Department of Treasury 40917
pursuant to federal law from a sale of forfeited contraband, 40918
proceeds from another disposition of forfeited contraband, or 40919
forfeited contraband moneys, and any related investment or other 40920
earnings, and the Director of Budget and Management shall transfer 40921
that certified amount in cash to the credit of the Highway Patrol 40922
Treasury Contraband Fund (Fund 83T).40923

        Upon completion of the cash transfers specified in divisions 40924
(A) and (B) of this section, the Highway Patrol Federal 40925
Contraband, Forfeiture, and Other Fund is abolished. The Director 40926
of Budget and Management shall cancel any existing encumbrances 40927
against appropriation item 764-692, Federal Contraband, 40928
Forfeiture, and Other, and re-establish them against appropriation 40929
items 764-693, Highway Patrol Justice Contraband, and 764-694, 40930
Highway Patrol Treasury Contraband, as appropriate, for the same 40931
purpose and to the same vendor. As determined by the Director, the 40932
appropriation authority necessary to re-establish those 40933
encumbrances is hereby authorized.40934

       COLLECTIVE BARGAINING INCREASES40935

       Notwithstanding division (D) of section 127.14 and division40936
(B) of section 131.35 of the Revised Code, except for the General40937
Revenue Fund, the Controlling Board may, upon the request of40938
either the Director of Budget and Management, or the Department of40939
Public Safety with the approval of the Director of Budget and40940
Management, increase appropriations for any fund, as necessary for40941
the Department of Public Safety, to assist in paying the costs of40942
increases in employee compensation that have occurred pursuant to40943
collective bargaining agreements under Chapter 4117. of the40944
Revised Code and, for exempt employees, under section 124.152 of40945
the Revised Code.40946

       Sec. 203.06.24.  REVENUE DISTRIBUTION40947

Holding Account Redistribution Fund Group40948

R24 762-619 Unidentified Public Safety Receipts $ 1,885,000 $ 1,885,000 40949
R52 762-623 Security Deposits $ 250,000 $ 250,000 40950
TOTAL 090 Holding Account 40951
Redistribution Fund Group $ 2,135,000 $ 2,135,000 40952
TOTAL ALL BUDGET FUND GROUPS - 40953
Revenue Distribution $ 2,135,000 $ 2,135,000 40954

       TRANSFER OF CASH BALANCE FROM FUND R27, HIGHWAY PATROL FEE 40955
REFUND FUND40956

       On July 1, 2005, or as soon as possible thereafter, the 40957
Director of Budget and Management shall transfer the cash balance 40958
in the Highway Patrol Fee Refund Fund (Fund R27) created in former 40959
section 4501.12 of the Revised Code to the Unidentified Public 40960
Safety Receipts Fund (Fund R24).40961

TOTAL Department of Public Safety
40962

TOTAL HSF State Highway Safety 40963
Fund Group $ 459,009,425 461,130,425 $ 464,841,856 466,962,856 40964
TOTAL SSR State Special Revenue 40965
Fund Group $ 3,634,144 $ 3,634,144 40966
TOTAL LCF Liquor Control 40967
Fund Group $ 10,120,365 $ 10,423,976 40968
TOTAL GSF General Services 40969
Fund Group $ 752,432 $ 762,186 40970
TOTAL FED Federal Special Revenue 40971
Fund Group $ 168,045,804 166,103,764 $ 168,056,664 166,114,624 40972
TOTAL AGY Agency Fund Group $ 100,000 $ 100,000 40973
TOTAL 090 Holding Account Redistribution 40974
Fund Group $ 2,135,000 $ 2,135,000 40975
TOTAL ALL BUDGET FUND GROUPS $ 643,797,170 643,976,130 $ 649,953,826 650,132,786 40976


       Section 606.30. That existing Sections 203.06.06 and 40978
203.06.24 of Am. Sub. H.B. 68 of the 126th General Assembly, as 40979
amended by Am. Sub. H.B. 66 of the 126th General Assembly, are 40980
hereby repealed.40981

       Section 609.05.  That Sections 23 and 23.01 of Am. Sub. S.B. 40982
189 of the 125th General Assembly be amended to read as follows:40983

       Sec. 23.  All items set forth in this section are hereby40984
appropriated out of any moneys in the state treasury to the credit40985
of the Ohio Parks and Natural Resources Fund (Fund 031) that are 40986
not otherwise appropriated:40987

Reappropriations

DNR DEPARTMENT OF NATURAL RESOURCES
40988

STATEWIDE AND LOCAL PROJECTS
40989

CAP-012 Land Acquisition $ 958,039 40990
CAP-702 Upgrade Underground Fuel Storage Tanks $ 999,294 40991
CAP-703 Cap Abandoned Water Wells $ 189,482 40992
CAP-748 Local Parks Projects - Statewide $ 3,406,183 40993
CAP-751 City of Portsmouth Launch Ramp $ 15,989 40994
CAP-753 Project Planning $ 118,360 40995
CAP-766 South Fork Licking Watershed Study $ 600 40996
CAP-768 Grand River Wildlife Area $ 2,700 40997
CAP-788 Community Recreation Projects $ 60,000 40998
CAP-799 Village of Nelville Boat Ramp $ 140,727 40999
CAP-800 City of Gallipolis Courtesy Dock $ 8,700 41000
CAP-814 North of Rush Run Wildlife Area $ 200 41001
CAP-834 Appraisal Fees - Statewide $ 77,265 41002
CAP-844 Put-In-Bay Township Port Authority $ 79,784 41003
CAP-868 New Philadelphia Office Relocation $ 1,500,000 41004
CAP-881 Dam Rehabilitation $ 14,998,701 41005
CAP-900 City of Huron Docks $ 46,786 41006
CAP-928 Handicapped Accessibility $ 743,285 41007
CAP-929 Hazardous Waste/Asbestos Abatement $ 102,857 41008
CAP-931 Wastewater/Water Systems Upgrades $ 9,439,572 41009
CAP-932 Wetlands/Waterfront Acquisition $ 223,481 41010
CAP-934 Operations Facilities Development $ 1,486,438 41011
CAP-963 Fairpoint Harbor Port Authority $ 103,293 41012
CAP-995 Boundary Protection $ 32,426 41013
CAP-999 Geographic Information Management System $ 779,501 41014
Total Statewide and Local Projects $ 35,513,663 41015

DIVISION OF CIVILIAN CONSERVATION
41016

CAP-750 Quilter CCC Camp $ 900 41017
CAP-817 Riffe CCC Camp $ 1,309 41018
CAP-835 Civilian Conservation Facilities $ 1,847,074 41019
Total Division of Civilian Conservation $ 1,849,283 41020

DIVISION OF FORESTRY
41021

CAP-021 Mohican State Forest $ 1,200 41022
CAP-030 Shawnee State Forest $ 1,300 41023
CAP-073 Brush Creek State Forest $ 5,850 41024
CAP-146 Zaleski State Forest $ 200 41025
CAP-213 Shade River State Forest $ 200 41026
CAP-841 Operations and Maintenance Facility Development and Renovation $ 1,489,212 41027
CAP-977 Fernwood State Forest $ 7,181 41028
Total Division of Forestry $ 1,505,143 41029

DIVISION OF MINERAL RESOURCES MANAGEMENT
41030

CAP-867 Reclamation Facilities Renovation and Development $ 19,500 41031
Total Division of Mineral Resources Management $ 19,500 41032

DIVISION OF NATURAL AREAS AND PRESERVES
41033

CAP-006 Little Beaver Creek Nature Preserve $ 1,500 41034
CAP-826 Natural Areas and Preserves Maintenance/Facility Development $ 788,056 41035
CAP-831 Lake Katherine $ 17,699 41036
CAP-870 Little Miami Scenic River $ 4,800 41037
Total Division of Natural Areas $ 812,055 41038

DIVISION OF PARKS AND RECREATION
41039

CAP-003 Barkcamp State Park $ 3,025 41040
CAP-005 Cowan Lake State Park $ 34,684 41041
CAP-010 East Harbor State Park $ 41,329 41042
CAP-016 Hueston Woods State Park $ 2,500 41043
CAP-017 Indian Lake State Park $ 2,319 41044
CAP-018 Kelleys Island State Park $ 5,700 41045
CAP-019 Lake Hope State Park $ 500 41046
CAP-025 Punderson Lake State Park $ 8,997 41047
CAP-026 Pymatuning State Park $ 2,650 41048
CAP-032 West Branch State Park $ 6,243 41049
CAP-037 Kiser Lake State Park $ 10,616 41050
CAP-051 Buck Creek State Park $ 500 41051
CAP-052 Buckeye Lake State Park $ 74,746 41052
CAP-060 East Fork State Park $ 1,709 41053
CAP-064 Geneva State Park $ 750 41054
CAP-069 Hocking Hills State Park $ 472 41055
CAP-089 Mosquito Lake State Park $ 2,789 27,789 41056
CAP-093 Portage Lakes State Park $ 44,676 41057
CAP-114 Beaver Creek State Park $ 12,000 41058
CAP-119 Forked Run State Park $ 5,123 41059
CAP-169 Lake White State Park $ 3,100 41060
CAP-222 Wolf Run State Park $ 205,787 41061
CAP-234 State Parks, Campgrounds, Lodges, and Cabins $ 3,431,369 41062
CAP-305 Maumee Bay State Park $ 900 41063
CAP-331 Park Boating Facilities $ 5,411,873 41064
CAP-390 State Park Maintenance/Facility Development $ 1,803,182 41065
CAP-718 Grand Lake St. Marys State Park $ 7,490 41066
CAP-719 Indian Lake State Park $ 7,610 41067
CAP-758 Muskingum River Parkway Lock #7 $ 1,146 41068
CAP-795 Headlands Beach State Park $ 25,160 41069
CAP-815 Mary Jane Thurston State Park $ 4,700 41070
CAP-825 Marblehead Lighthouse State Park $ 1,233 41071
CAP-829 Sycamore State Park $ 500 41072
CAP-836 State Park Renovations/Upgrading $ 3,254,137 41073
CAP-851 Cleveland Lakefront $ 47,051 41074
CAP-916 Lake Milton State Park $ 46,509 41075
Total Division of Parks and Recreation $ 14,513,075 14,538,075 41076

DIVISION OF SOIL AND WATER CONSERVATION
41077

CAP-810 New Facilities at Farm Science Review $ 500 41078
Total Division of Soil and Water Conservation $ 500 41079

DIVISION OF WATER
41080

CAP-705 Rehabilitate Canals, Hydraulic Works, and Support Facilities $ 3,781,222 41081
CAP-730 Miami and Erie Canal $ 700 41082
CAP-819 Rehabilitate/Automate - Ohio Ground Water Observation Well Network $ 294,266 41083
CAP-820 Automated Stream, Lake, and Ground Water Data Collection $ 509,396 41084
CAP-822 Flood Hazard Information Studies $ 5,518 41085
CAP-848 Hazardous Dam Repair - Statewide $ 267,000 41086
Total Division of Water $ 4,858,102 41087
TOTAL Department of Natural Resources $ 59,071,321 59,096,321 41088
TOTAL Ohio Parks and Natural Resources Fund $ 59,071,321 59,096,321 41089


       Sec. 23.01. LAND ACQUISITION41091

       Of the foregoing appropriation item CAP-012, Land41092
Acquisition, $300,000 shall be used by the City of Mentor to41093
purchase property for the Mentor Marsh.41094

       MOSQUITO LAKE STATE PARK41095

       The amount reappropriated for the foregoing appropriation 41096
item CAP-089, Mosquito Lake State Park, is the unencumbered and 41097
unallotted balance as of June 30, 2004, in appropriation item 41098
CAP-089, Mosquito Lake State Park, plus $25,000. Of the foregoing 41099
appropriation item CAP-089, Mosquito Lake State Park, up to 41100
$25,000 shall be used to conduct a state lodge feasibility study.41101

       MIAMI AND ERIE CANAL IMPROVEMENTS41102

       Of the foregoing appropriation item CAP-705, Rehabilitate41103
Canals, Hydraulic Works, and Support Facilities, at least41104
$1,250,000 shall be used for Miami and Erie Canal improvements.41105

       LOCAL PARKS PROJECTS - STATEWIDE41106

       The amount reappropriated for the foregoing appropriation41107
item CAP-748, Local Parks Projects - Statewide, is $840,879 plus 41108
the unencumbered and unallotted balance as of June 30, 2004, in 41109
item CAP-748, Local Parks Projects - Statewide. The $840,87941110
represents amounts that were previously appropriated, allocated to41111
counties pursuant to division (D) of section 1557.06 of the41112
Revised Code, and encumbered for local project grants. The41113
encumbrances for these local projects in the various counties41114
shall be canceled by the Director of Natural Resources or the41115
Director of Budget and Management. The Director of Natural41116
Resources shall allocate the $840,879 to the same counties the41117
moneys were originally allocated to, in the amount of the canceled41118
encumbrances.41119

       DAM REHABILITATION41120

       Of the foregoing appropriation item CAP-881, Dam41121
Rehabilitation, up to $5,000,000 shall be used to rehabilitate the41122
Muskingum River Locks and Dams.41123

       Section 609.06.  That existing Sections 23 and 23.01 of Am. 41124
Sub. S.B. 189 of the 125th General Assembly are hereby repealed.41125

       Section 609.11. That Section 22 of Am. Sub. S.B. 189 of the 41126
125th General Assembly, as most recently amended by Am. Sub. H.B. 41127
66 of the 126th General Assembly, be amended to read as follows:41128

       Sec. 22. All items set forth in this section are hereby41129
appropriated out of any moneys in the state treasury to the credit41130
of the Cultural and Sports Facilities Building Fund (Fund 030) 41131
that are not otherwise appropriated:41132

Reappropriations

AFC CULTURAL FACILITIES COMMISSION
41133

CAP-003 Center of Science and Industry - Toledo $ 12,268 41134
CAP-004 Valentine Theatre $ 1,111 41135
CAP-005 Center of Science and Industry - Columbus $ 181,636 41136
CAP-010 Sandusky State Theatre Improvements $ 1,000,000 41137
CAP-017 Zion Center of the National Afro-American Museum $ 488,232 41138
CAP-021 Ohio Historical Center - Archives and Library Shelving $ 2,395 41139
CAP-033 Woodward Opera House Renovation $ 1,050,000 41140
CAP-037 Canton Palace Theatre Renovations $ 1,066,126 41141
CAP-038 Center Exhibit Replacement $ 750,000 41142
CAP-042 Statewide Site Exhibit/Renovation & Construction $ 625,000 41143
CAP-043 Statewide Site Repairs $ 454,000 41144
CAP-046 Cincinnati Museum Center Improvements $ 500,000 41145
CAP-052 Akron Art Museum $ 6,634,666 41146
CAP-053 Powers Auditorium Improvements $ 200,000 41147
CAP-055 Waco Museum & Aviation Learning Center $ 500,000 41148
CAP-057 Comprehensive Master Plan $ 180,000 41149
CAP-058 Cedar Bog Nature Preserve Education Center $ 766,200 41150
CAP-061 Statewide Arts Facilities Planning $ 35,931 41151
CAP-063 Robins Theatre Renovations $ 1,000,000 41152
CAP-064 Bramley Historic House $ 75,000 41153
CAP-066 Delaware County Cultural Arts Center $ 40,000 41154
CAP-068 Perry County Historical Society $ 100,000 41155
CAP-069 Cleveland Institute of Art $ 750,000 41156
CAP-071 Cleveland Institute of Music $ 750,000 41157
CAP-072 West Side Arts Consortium $ 138,000 41158
CAP-074 Stan Hywet Hall & Gardens $ 250,000 41159
CAP-075 McKinley Museum Improvements $ 125,000 41160
CAP-076 Spring Hill Historic Home $ 125,000 41161
CAP-077 Western Reserve Ballet Improvements $ 100,000 41162
CAP-078 Midland Theatre $ 175,000 41163
CAP-079 Lorain Palace Civic Theatre $ 200,000 41164
CAP-080 Great Lakes Historical Society $ 150,000 41165
CAP-734 Hayes Presidential Center $ 75,000 41166
CAP-745 Historic Sites and Museums $ 750,000 41167
CAP-753 Buffington Island State Memorial $ 91,500 41168
CAP-770 Serpent Mound State Memorial $ 295,000 41169
CAP-784 Ohio Historical Center Rehabilitation $ 673,700 41170
CAP-786 Piqua/Ft Picakawillany Acquisition and Improvements $ 136,000 41171
CAP-789 Neil Armstrong Air and Space Museum Improvements $ 103,516 41172
CAP-791 Harrison Tomb and Site Renovations $ 149,500 41173
CAP-796 Moundbuilders State Memorial $ 530,000 41174
CAP-806 Grant Boyhood Home Improvements $ 68,333 41175
CAP-809 Cincinnati Ballet Facility Improvements $ 450,000 41176
CAP-810 Toledo Museum of Art Improvements $ 2,000,000 41177
CAP-814 Crawford Museum of Transportation & Industry $ 2,500,000 41178
CAP-820 Historical Center Ohio Village Buildings $ 502,000 41179
CAP-821 Lorain County Historical Society $ 300,000 41180
CAP-822 Madison County Historic Schoolhouse Armory Youth Center $ 40,000 41181
CAP-823 Marion Palace Theatre $ 825,000 41182
CAP-824 McConnellsville Opera House $ 75,000 41183
CAP-825 Secrest Auditorium $ 75,000 41184
CAP-826 Renaissance Theatre $ 50,000 41185
CAP-827 Trumpet in the Land $ 100,000 41186
CAP-829 Mid Ohio Valley Players $ 80,000 41187
CAP-830 The Anchorage $ 50,000 41188
CAP-831 Wayne County Historical Society $ 300,000 41189
CAP-833 Promont House Museum $ 200,000 41190
CAP-837 Lake County Historical Society $ 250,000 41191
CAP-839 Hancock Historical Society $ 75,000 41192
CAP-840 Riversouth Development $ 1,000,000 41193
CAP-841 Ft. Piqua Hotel $ 200,000 41194
CAP-843 Marina District/Ice Arena Development $ 4,000,000 41195
Total Cultural Facilities Commission $ 34,370,114 32,620,114 41196
TOTAL CULTURAL Cultural and Sports Facilities Building Fund $ 34,370,114 32,620,114 41197

       COSI COLUMBUS - LOCAL ADMINISTRATION OF CAPITAL PROJECT41198
CONTRACTS41199

       Notwithstanding division (A) of section 3383.07 of the41200
Revised Code, the Ohio Cultural Facilities Commission, with41201
respect to the foregoing appropriation item CAP-005, Center of41202
Science and Industry - Columbus, may administer all or part of41203
capital facilities project contracts involving exhibit fabrication41204
and installation as determined by the Department of Administrative41205
Services, the Center of Science and Industry - Columbus, and the41206
Ohio Cultural Facilities Commission in review of the project 41207
plans. The Ohio Cultural Facilities Commission shall enter into a 41208
contract with the Center of Science and Industry - Columbus to 41209
administer the exhibit fabrication and installation contracts and 41210
such contracts are not subject to Chapter 123. or 153. of the 41211
Revised Code.41212

       SPORTS FACILITIES IMPROVEMENTS - AKRON41213

       The amount reappropriated to the Cultural and Sports 41214
Facilities Building Fund (Fund 030), CAP-024, Sports Facilities 41215
Improvements - Akron, is the unallotted and unencumbered balance 41216
in the Sports Facilities Building Fund (Fund 024), CAP-024, Sports 41217
Facilities Improvements - Akron.41218

        REDS HALL OF FAME41219

        The amount reappropriated to the Cultural and Sports 41220
Facilities Building Fund (Fund 030), CAP-025, Reds Hall of Fame, 41221
is the unallotted and unencumbered balance in the Sports 41222
Facilities Building Fund (Fund 024), CAP-025, Reds Hall of Fame.41223

       AKRON ART MUSEUM41224

       The amount reappropriated for the foregoing appropriation 41225
item CAP-052, Akron Art Museum, is the unencumbered and unallotted 41226
balance as of June 30, 2004, in appropriation item CAP-052, Akron 41227
Art Museum, plus $1,634,666.41228

       MID OHIO VALLEY PLAYERS41229

       The amount reappropriated for the foregoing appropriation 41230
item CAP-829, Mid Ohio Valley Players, is the unencumbered and 41231
unallotted balance as of June 30, 2004, in appropriation item 41232
CAP-829, Mid Ohio Valley Players, plus $30,000.41233

       RIVERSOUTH DEVELOPMENT41234

       The amount reappropriated for the foregoing appropriation 41235
item CAP-840, Riversouth Development, is the unencumbered and 41236
unallotted balance as of June 30, 2004, in appropriation item 41237
CAP-840, Riversouth Development, minus $9,000,000.41238

        MARINA DISTRICT/ICE ARENA DEVELOPMENT41239

       The amount reappropriated to the Cultural and Sports 41240
Facilities Building Fund (Fund 030), CAP-843, Marina District/Ice 41241
Arena Development, is the unallotted and unencumbered balance in 41242
the Sports Facilities Building Fund (Fund 024), CAP-073, Marina 41243
District/Ice Arena Development. 41244

       Section 609.12. That existing Section 22 of Am. Sub. S.B. 189 41245
of the 125th General Assembly, as most recently amended by Am. 41246
Sub. H.B. 66 of the 126th General Assembly, is hereby repealed.41247

       Section 690.03. That Section 315.03 of Am. Sub. H.B. 66 of 41248
the 126th General Assembly is hereby repealed.41249

       Section 690.06. That Section 557.09.09 of Am. Sub. H.B. 66 of 41250
the 126th General Assembly is hereby repealed.41251

       Section 701.03. On or before February 20, 2007, each clerk of 41252
court, as defined in section 120.36 of the Revised Code, shall 41253
provide to the State Public Defender a report including all of the 41254
following for the calendar year 2006:41255

        (A) The number of persons who requested or were provided a 41256
state public defender, county or joint county public defender, or 41257
other counsel appointed by the court;41258

        (B) The number of persons for whom the court waived the 41259
application fee pursuant to division (A) of section 120.36 of the 41260
Revised Code;41261

        (C) The dollar value of the application fees assessed 41262
pursuant to division (A) of section 120.36 of the Revised Code;41263

        (D) The amount of assessed application fees collected;41264

        (E) The balance of unpaid assessed application fees at the 41265
open and close of the calendar year.41266

       Section 709.03. The membership on the Farmland Preservation 41267
Advisory Board of the representative of the Natural Resources 41268
Conservation Service in the United States Department of 41269
Agriculture is hereby terminated pursuant to amendments to section 41270
901.23 of the Revised Code made by this act. The remainder of the 41271
term of that member shall be served by the member who is required 41272
to be appointed by the Director of Agriculture to represent soil 41273
and water conservation interests under that section as amended by 41274
this act.41275

       Section 733.03. Not later than six months after the effective 41276
date of this section, the Department of Education shall develop 41277
and submit to the Education Committee of the Senate and of the 41278
House of Representatives a proposal for an appropriate penalty to 41279
be applied to school districts and community schools that 41280
intentionally report to the Department inaccurate data regarding 41281
formula ADM or community school ADM and other student attendance 41282
numbers required under section 3314.08 or 3317.03 of the Revised 41283
Code and shall provide public testimony on the proposal before 41284
those committees. Copies of the proposal also shall be submitted 41285
to the President and Minority Leader of the Senate and the Speaker 41286
and Minority Leader of the House of Representatives. In developing 41287
the proposal, the Department also shall examine the penalties 41288
prescribed by law and shall provide legislative recommendations 41289
regarding those penalties.41290

       Section 755.03. (A) There is hereby created the Ohio 41291
Transportation Task Force consisting of the following twenty-four 41292
members: three members of the House of Representatives, all of 41293
whom shall be appointed by the Speaker of the House of 41294
Representatives and not more than two of whom shall be from the 41295
same political party as the Speaker of the House of 41296
Representatives; three members of the Senate, all of whom shall be 41297
appointed by the President of the Senate and not more than two of 41298
whom shall be from the same political party as the President of 41299
the Senate; the Director of Development or the Director's 41300
designee; the Director of Public Safety or the Director's 41301
designee; the Director of Transportation or the Director's 41302
designee; the Superintendent of the State Highway Patrol or the 41303
Superintendent's designee; nine members appointed jointly by the 41304
Speaker of the House of Representatives and the President of the 41305
Senate, with each such member being selected from a list of three 41306
individuals with the Ohio Aggregates Association, the Ohio Coal 41307
Association, the Ohio Farm Bureau, the Ohio Trucking Association, 41308
the County Engineers Association of Ohio, the Ohio Municipal 41309
League, the Ohio Township Association, the Ohio Association of 41310
Regional Councils, and the Ohio Manufacturers' Association each 41311
submitting such a list to the Speaker of the House of 41312
Representatives and the President of the Senate for their 41313
consideration; three additional members appointed jointly by the 41314
Speaker of the House of Representatives and the President of the 41315
Senate, with one member representing the industry that transports 41316
freight by air, one member representing the industry that 41317
transports freight by water, and one member representing the 41318
industry that transports freight by rail; and one person appointed 41319
by the Speaker of the House of Representatives and one person 41320
appointed by the President of the Senate, both of whom shall 41321
represent the general public.41322

       All initial appointments to the Task Force shall be made not 41323
later than sixty days after the effective date of this section. 41324
Vacancies shall be filled in the same manner provided for original 41325
appointments.41326

       The Speaker of the House of Representatives and the President 41327
of the Senate each shall appoint a co-chairperson of the Task 41328
Force from among the appointees who are members of their 41329
respective chambers of the General Assembly. The Task Force may 41330
elect from among its members any other officers it considers 41331
advisable. The co-chairpersons shall call the first meeting of the 41332
Task Force not later than thirty days after the last member has 41333
been appointed.41334

       The Legislative Service Commission shall provide any staff or 41335
services the Task Force may require.41336

       (B) The Task Force shall evaluate the state's ability to 41337
provide for the efficient movement of freight within this state 41338
during the next two decades through study of the adequacy of the 41339
state's infrastructure and the weight provisions and permit 41340
requirements of existing law that govern the transportation 41341
industry. The Task Force shall make recommendations as to what 41342
changes, if any, would need to be made to those provisions and 41343
requirements in order to enhance the state's ability to provide 41344
for the efficient movement of freight within this state during 41345
that future time period.41346

       The Task Force also may consider or evaluate existing 41347
statewide freight studies and data, Ohio Department of 41348
Transportation policies on safety and congestion, multi-modal 41349
projects, national freight perspectives, initiatives of other 41350
states in these areas, and potential revenue options. The Task 41351
Force may evaluate these items to determine how they may affect 41352
the state's ability to provide for the efficient movement of 41353
freight within this state during the next two decades.41354

       (C) Not later than December 15, 2007, the Task Force shall 41355
issue a report containing its findings and recommendations. The 41356
Task Force shall send a copy of the report to the Speaker of the 41357
House of Representatives, the Minority Leader of the House of 41358
Representatives, the President of the Senate, the Minority Leader 41359
of the Senate, and the Governor. Upon issuance of the report, the 41360
Task Force shall cease to exist.41361

       Section 757.03. The Tax Commissioner's certification to the 41362
Department of Education in 2006 for the data described in division 41363
(A)(6) of section 3317.021 of the Revised Code shall be made on or 41364
before August 1, 2006.41365

       Section 757.06.  (A) As used in this section, "qualified 41366
property" means real and tangible personal property that satisfies 41367
all of the following qualifications:41368

       (1) The property is currently owned by an entity defined 41369
under division (D)(1) of section 5709.07 of the Revised Code;41370

       (2) The current owner purchased the property from an entity 41371
defined under division (D)(1) of section 5709.07 of the Revised 41372
Code; and41373

       (3) The property was exempted from taxation under division 41374
(A)(2) of section 5709.07 of the Revised Code before the previous 41375
owner's acquisition of the property.41376

       (B) Notwithstanding division (A) of section 5715.27 of the 41377
Revised Code, when qualified property has not received tax 41378
exemption for tax year 2003 due to a failure to timely file an 41379
application for exemption for that year, the previous owner of the 41380
property, at any time on or before sixty days after the effective 41381
date of this section, may file with the Tax Commissioner an 41382
application requesting that, pursuant to this section, the 41383
property be placed on the tax exempt list and that all unpaid 41384
taxes, penalties, and interest on the property for tax year 2003 41385
be abated.41386

       (C) Upon receipt of the application and after consideration 41387
of it, the Tax Commissioner shall determine if the applicant meets 41388
the qualifications set forth in this section, and if so shall 41389
issue an order directing that the property be placed on the tax 41390
exempt list of the county for tax year 2003 and that all unpaid41391
taxes, penalties, and interest for that year be abated, but only 41392
if the Commissioner finds that the property met the qualifications 41393
for exemption under division (A)(2) of section 5709.07 of the 41394
Revised Code for tax year 2003.41395

       (D) The Tax Commissioner may apply this section to any 41396
qualified property that is the subject of an application for 41397
exemption pending before the Tax Commissioner on the effective 41398
date of this section, without requiring the property owner to file 41399
an additional application, but only if the applicant files a 41400
notice with the Tax Commissioner requesting consideration under 41401
this section before this section expires.41402

       (E) This section expires six months after the effective date 41403
of this section.41404

       Section 757.09. (A) As used in this section, "qualified 41405
property" means real and tangible personal property that satisfies 41406
all of the following conditions:41407

       (1) The property is currently owned by a municipal 41408
corporation;41409

       (2) The current owner of the property acquired the property 41410
from an entity that operated a hospital and that was exempt from 41411
taxation under section 501(c)(3) of the Internal Revenue Code of 41412
1986; and41413

       (3) That entity had previously filed an application for 41414
exemption that was dismissed after the property was transferred to 41415
the municipal corporation.41416

       (B) Notwithstanding section 5713.081 and division (A) of 41417
section 5715.27 of the Revised Code, when qualified property has 41418
not received an exemption from taxation for tax years 2001 through 41419
2004 due to the dismissal of a timely filed application for 41420
exemption filed after the qualified property had been transferred 41421
to the current owner and if the qualified property otherwise 41422
satisfied the qualifications for exemption under section 5709.12 41423
or 5709.121 of the Revised Code for those years, the prior owner 41424
of the property, at any time on or before sixty days after the 41425
effective date of this section, may file an application with the 41426
Tax Commissioner requesting that, pursuant to this section, the 41427
property be placed on the tax exempt list of the county and that 41428
unpaid taxes, penalties, and interest on the property for those 41429
years be abated or remitted.41430

       (C) Upon receiving an application filed pursuant to this 41431
section, the Tax Commissioner shall determine if the qualified 41432
property that is the subject of the application satisfied the 41433
qualifications for exemption under section 5709.12 or 5709.121 of 41434
the Revised Code for tax years 2001 through 2004 and whether the 41435
applicant satisfies the other qualifications set forth in this 41436
section, and if the qualified property qualified for exemption and 41437
the applicant satisfies those other qualifications, the 41438
Commissioner shall issue an order directing that the property be 41439
placed on the tax exempt list of the county for tax years 2001 41440
through 2004 and that all unpaid taxes, penalties, and interest 41441
for those years be abated or remitted.41442

       (D) The Tax Commissioner may apply this section to any 41443
qualified property that is the subject of an application for 41444
exemption pending before the Commissioner on the effective date of 41445
this section without requiring that the prior owner of the 41446
qualified property file an additional application so long as the 41447
prior owner files a notice with the Tax Commissioner requesting 41448
consideration of the pending application under this section prior 41449
to the expiration date of this section.41450

       (E) This section expires on the last day of the sixth month 41451
following the effective date of this section.41452

       Section 757.09.03. The amendment by this act of section 41453
5709.08 of the Revised Code is a clarification of existing law and 41454
shall apply to all applications for a tax exemption pending on the 41455
amendment's effective date or filed with the Tax Commissioner on 41456
or after that date.41457

       Section 757.12. Section 5709.081 of the Revised Code, as 41458
amended by this act, is remedial in nature and applies to the tax 41459
years at issue in any application for exemption from taxation 41460
pending before the Tax Commissioner, the Board of Tax Appeals, any 41461
Court of Appeals, or the Supreme Court on the effective date of 41462
this section and to the property that is the subject of the 41463
application.41464

       Section 757.15. Section 5725.222 of the Revised Code, as 41465
enacted by this act, applies to taxes due or paid before, on, or 41466
after the effective date of that section, but no statute of 41467
limitation under division (A) or (B) of that section shall expire 41468
before thirty days after the effective date of that section.41469

       Section 757.18. Section 5729.102 of the Revised Code, as 41470
enacted by this act, applies to taxes due or paid before, on, or 41471
after the effective date of that section, but no statute of 41472
limitation under division (A) or (B) of that section shall expire 41473
before thirty days after the effective date of that section.41474

       Section 757.21. The credit allowed under section 5733.56 of 41475
the Revised Code for providing programs to aid the communicatively 41476
impaired shall be allowed in tax year 2006 and thereafter based on 41477
the amendments made to sections 4905.79, 5733.01, 5733.56, and 41478
5733.98 of the Revised Code by this act.41479

       Section 803.03. The amendment by this act of section 9.901 of 41480
the Revised Code neither confirms nor orders the implementation of 41481
the provisions of the section that have become law but that are 41482
not effective because of Section 611.03 of H.B. 66 of the 126th 41483
General Assembly. The provisions of section 9.901 of the Revised 41484
Code that have become law but that are not effective because of 41485
Section 611.03 of H.B. 66 of the 126th General Assembly continue 41486
not in effect, pending enactment of a law confirming and ordering 41487
their implementation as contemplated by the latter section. The 41488
not-in-effect provisions of section 9.901 of the Revised Code are 41489
presented in this act in compliance with the substantive rule of 41490
form contained in the second sentence of Ohio Constitution, 41491
Article II, Section 15(D) and to negate any implication they are 41492
being repealed.41493

       Section 806.03. The items of law of which the sections of law 41494
contained in this act are composed, and their applications, are 41495
independent and severable. If any item of law that constitutes the 41496
whole or part of a section of law contained in this act, or if any 41497
application of any item of law that constitutes the whole or part 41498
of a section of law contained in this act, is held invalid, the 41499
invalidity does not affect other items of law or applications of 41500
items of law that can be given effect without the invalid item of 41501
law or application. 41502

       Section 812.03. Except as otherwise specifically provided in 41503
this act, the amendment or enactment of the sections of law 41504
contained in this act, and the items of law of which the 41505
amendments or enactments are composed, are subject to the 41506
referendum. Therefore, under Ohio Constitution, Article II, 41507
Section 1c and section 1.471 of the Revised Code, the amendment or 41508
enactment of the sections of law contained in this act, and the 41509
items of law of which the amendments or enactments are composed, 41510
take effect on the ninety-first day after this act is filed with 41511
the Secretary of State. If, however, a referendum petition is 41512
filed against any such amendment or enactment, or against any item 41513
of law of which any such amendment or enactment is composed, the 41514
amendment or enactment, or item, unless rejected at the 41515
referendum, takes effect at the earliest time permitted by law.41516

       Section 812.06. Except as otherwise specifically provided in 41517
this act, the repeal by this act of a section of law is subject to 41518
the referendum. Therefore, under Ohio Constitution, Article II, 41519
Section 1c and section 1.471 of the Revised Code, the repeal by 41520
this act of a section of law takes effect on the ninety-first day 41521
after this act is filed with the Secretary of State. If, however, 41522
a referendum petition is filed against any such repeal, the 41523
repeal, unless rejected at the referendum, takes effect at the 41524
earliest time permitted by law. 41525

       Section 812.09. The amendment or enactment by this act of the 41526
sections of law listed in this section, and the items of law of 41527
which the amendments or enactments are composed, are subject to 41528
the referendum. Therefore, under Ohio Constitution, Article II, 41529
Section 1c and section 1.471 of the Revised Code, the amendments 41530
or enactments, and the items of law of which the amendments or 41531
enactments are composed, take effect as specified in this section. 41532
If, however, a referendum petition is filed against any such 41533
amendment or enactment, or against any item of law of which any 41534
such amendment or enactment is composed, the amendment or 41535
enactment, unless rejected at the referendum, goes into effect at 41536
the earliest time permitted by law that is on or after the 41537
effective date specified in this section.41538

       Sections 9.41, 113.09, 113.11, 113.12, 117.45 (126.35), 41539
117.46 (126.36), 117.47 (126.37), 117.48 (126.38), 124.09, 124.11, 41540
124.137, 124.138, 124.139, 124.14, 124.151, 124.152, 124.18, 41541
124.181, 124.182, 124.321, 124.327, 124.382, 124.384, 124.387, 41542
124.389, 124.391, 124.82, 124.821, 124.822, 124.823, 124.84, 41543
125.21, 126.07, 126.21, 126.22, 131.01, 131.33, 141.08, 141.10, 41544
145.70, 742.57, 1523.02, 2503.20, 3307.32, 3309.68, 3701.041, 41545
5115.04, 5505.27, and 5747.11 of the Revised Code take effect 41546
December 1, 2006.41547

       Section 515.03 of this act takes effect December 1, 2006.41548

       Section 812.12.  The repeal by this act of the sections of 41549
law listed in this section is subject to the referendum. 41550
Therefore, under Ohio Constitution, Article II, Section 1c and 41551
section 1.471 of the Revised Code, the repeals take effect as 41552
specified in this section. If, however, a referendum petition is 41553
filed against any such repeal, the repeal, unless rejected at the 41554
referendum, goes into effect at the earliest time permitted by law 41555
that is on or after the effective date specified in this section.41556

       The repeal of section 4732.04 of the Revised Code takes 41557
effect July 1, 2007.41558

       Section 815.03. The amendment or enactment by this act of the 41559
sections of law listed in this section, and the items of law of 41560
which the amendments or enactments are composed, are not subject 41561
to the referendum. Therefore, under Ohio Constitution, Article II, 41562
Section 1d and section 1.471 of the Revised Code, the amendments 41563
or enactments, and the items of law of which the amendments or 41564
enactments are composed, go into immediate effect when this act 41565
becomes law.41566

       Sections 133.01, 133.06, 184.20, 2305.2341, 2923.46, 2925.44, 41567
2933.43, 3301.0714, 3310.03, 3310.06, 3310.11, 3310.12, 3313.372, 41568
3314.35, 3314.36, 3317.021, 3317.029, 3317.0216, 3318.052, 41569
3745.114, 4781.04, 5111.061, 5111.20, 5111.231, 5111.27, 5123.36, 41570
5123.37, 5123.371, 5123.372, 5123.373, 5123.374, 5123.375, and 41571
5919.19 of the Revised Code.41572

       The repeal and reenactment of section 3325.12 of the Revised 41573
Code.41574

       Sections 203.09, 203.12, 203.12.12, 203.45, 203.51, 203.54, 41575
203.66, 203.69, 203.84, 203.87, 203.99.01, 203.99.48, 206.03, 41576
206.09.12, 206.09.15, 206.09.84, 206.16, 206.48, 206.66.22, 41577
206.66.23, 206.66.36, 206.66.64, 206.66.66, 206.66.84, 206.66.91, 41578
206.67.21, 206.99, 209.04, 209.06.06, 209.06.09, 209.09.06, 41579
209.09.18, 209.15, 209.18, 209.18.09, 209.24, 209.30, 209.33, 41580
209.36, 209.45, 209.63, 209.63.42, 209.64.60, 209.75, 209.81, 41581
212.03, 212.24, 212.27, 212.30, 212.33, 557.12, and 612.36.03 of 41582
Am. Sub. H.B. 66 of the 126th General Assembly.41583

        Sections 203.06.06 and 203.06.24 of Am. Sub. H.B. 68 of the 41584
126th General Assembly.41585

        Sections 506.03, 512.03, 512.03.03, 512.06, 512.12, 512.15, 41586
512.18, 515.06, and 757.03 of this act.41587

        Sections 815.03, 815.06, 815.09, 821.03, 821.09, 827.03, and 41588
831.03 of this act.41589

       Section 815.06. The repeal by this act of the sections of law 41590
listed in this section is not subject to the referendum. 41591
Therefore, under Ohio Constitution, Article II, Section 1d and 41592
section 1.471 of the Revised Code, the repeals go into immediate 41593
effect when this act becomes law. 41594

       Section 3325.17 of the Revised Code.41595

       Section 315.03 of Am. Sub. H.B. 66 of the 126th General 41596
Assembly.41597

       Section 815.09. The amendment or enactment by this act of the 41598
sections of law listed in this section, and the items of law of 41599
which the amendments or enactments are composed, are not subject 41600
to the referendum. Therefore, under Ohio Constitution, Article II, 41601
Section 1d and section 1.471 of the Revised Code, the amendments 41602
or enactments, and the items of law of which amendments or 41603
enactments are composed, go into effect as specified in this 41604
section.41605

       Sections 5111.081 (5111.942), 5111.082 (5111.081), 5111.083 41606
(5111.082), 5111.084 (5111.083), 5111.085 (5111.084), 5111.941, 41607
5111.943, 5112.08, and 5112.18 of the Revised Code take effect 41608
July 1, 2006.41609

        Sections 206.66.85 and 206.67.15 of Am. Sub. H.B. 66 of the 41610
126th General Assembly take effect July 1, 2006.41611

       Section 818.03. The amendment or enactment by this act of the 41612
sections of law listed in this section, and the items of law of 41613
which the amendments or enactments are composed, provide for or 41614
are essential to implementation of a tax levy. Therefore, under 41615
Ohio Constitution, Article II, Section 1d, the amendments and 41616
enactments, and the items of which the amendments and enactments 41617
are composed, are not subject to the referendum and go into 41618
immediate effect when this act becomes law.41619

       Sections 122.17, 122.171, 133.04, 133.18, 307.761, 5701.11, 41620
5705.03, 5705.19, 5705.195, 5705.34, 5709.08, 5709.081, 5709.42, 41621
5709.73, 5709.74, 5709.79, 5711.01, 5725.221, 5725.222, 5725.98, 41622
5727.06, 5727.85, 5729.05, 5729.101, 5729.102, 5729.98, 5733.352, 41623
5739.026, 5743.15, 5745.01, 5747.012, 5747.05, 5747.056, 5747.331, 41624
5748.02, 5751.01, 5751.011, 5751.032, 5751.04, 5751.05, 5751.051, 41625
5751.10, 5751.20, 5751.21, 5751.22, and 5751.53 of the Revised 41626
Code.41627

        Sections 606.18.03, 606.18.06, 757.06, 757.09, 757.09.03, 41628
757.12, 757.15, 757.18, and 831.06 of this act.41629

        Sections 818.03, 818.09, and 821.06 of this act.41630

       Section 818.09. The repeal by this act of the section of law 41631
listed in this section provides for or is essential to 41632
implementation of a tax levy. Therefore, under Ohio Constitution, 41633
Article II, Section 1d, the repeal is not subject to the 41634
referendum and goes into immediate effect when this act becomes 41635
law.41636

       Section 557.09.09 of Am. Sub. H.B. 66 of the 126th General 41637
Assembly.41638

       Section 821.03.03. (A) Except as otherwise provided in 41639
division (B) of this section, the amendments by this act to 41640
section 5709.40 of the Revised Code provide for or are essential 41641
to implementation of a tax levy. Therefore, under Ohio 41642
Constitution, Article II, Section 1d, the amendments are not 41643
subject to the referendum and go into immediate effect when this 41644
act becomes law.41645

       (B) The amendment to division (C)(3)(a) of section 5709.40 of 41646
the Revised Code that refers to section 5709.43 of the Revised 41647
Code is subject to the referendum. Therefore, under Ohio 41648
Constitution, Article II, Section 1c, the amendment takes effect 41649
on the ninety-first day after this act is filed with the Secretary 41650
of State. If, however, a referendum petition is filed against the 41651
amendment, the amendment, unless rejected at the referendum, takes 41652
effect at the earliest time permitted by law.41653

       Section 821.03.06. (A) Except as otherwise provided in 41654
division (B) of this section, the amendments by this act to 41655
section 5709.78 of the Revised Code provide for or are essential 41656
to implementation of a tax levy. Therefore, under Ohio 41657
Constitution, Article II, Section 1d, the amendments are not 41658
subject to the referendum and go into immediate effect when this 41659
act becomes law.41660

       (B) The amendments to the second paragraph of division (A) 41661
and to division (H) of section 5709.78 of the Revised Code are 41662
subject to the referendum. Therefore, under Ohio Constitution, 41663
Article II, Section 1c, the amendments take effect on the 41664
ninety-first day after this act is filed with the Secretary of 41665
State. If, however, a referendum petition is filed against the 41666
amendments, the amendments, unless rejected at the referendum, 41667
take effect at the earliest time permitted by law.41668

       Section 821.06. (A) Except as otherwise provided in division 41669
(B) of this section, the amendments by this act to section 5747.01 41670
of the Revised Code provide for or are essential to implementation 41671
of a tax levy. Therefore, under Ohio Constitution, Article II, 41672
Section 1d, the amendments are not subject to the referendum and 41673
go into immediate effect when this act becomes law.41674

        (B) The amendments adding divisions (A)(22) and (23) to 41675
section 5747.01 of the Revised Code are subject to the referendum. 41676
Therefore, under Ohio Constitution, Article II, Section 1c, the 41677
amendments take effect on the ninety-first day after this act is 41678
filed with the Secretary of State. If, however, a referendum 41679
petition is filed against either amendment, the amendment, unless 41680
rejected at the referendum, takes effect at the earliest time 41681
permitted by law.41682

       Section 821.09. (A) Except as otherwise provided in division 41683
(B) of this section, the amendments by this act to Section 206.66 41684
of Am. Sub. H.B. 66 of the 126th General Assembly are not subject 41685
to the referendum. Therefore, under Ohio Constitution, Article II, 41686
Section 1d, and section 1.471 of the Revised Code, the amendments 41687
go into immediate effect when this act becomes law.41688

        (B) The amendments by this act to Section 206.66 of Am. Sub. 41689
H.B. 66 of the 126th General Assembly that adjust appropriation 41690
items 600-623, Health Care Federal, and 600-692, Prescription Drug 41691
Rebate-State creates item 600-639, Medicaid Revenue Collections, 41692
are not subject to the referendum. Therefore, under Ohio 41693
Constitution, Article II, Section 1d, and section 1.471 of the 41694
Revised Code, the amendments take effect July 1, 2006.41695

       Section 827.03. The amendment of Section 612.36.03 of Am. 41696
Sub. H.B. 66 of the 126th General Assembly by sections 606.17 and 41697
606.18 of this act, intended to accelerate the effective date of 41698
the amendments to divisions (A) and (I) of section 3301.0711 of 41699
the Revised Code, by Am. Sub. H.B. 66 of the 126th General 41700
Assembly, from July 1, 2006, to the effective date of this 41701
section.41702

       Section 831.03. The General Assembly, applying the principle 41703
stated in division (B) of section 1.52 of the Revised Code that 41704
amendments are to be harmonized if reasonably capable of 41705
simultaneous operation, finds that the following sections, 41706
presented in this act as composites of the sections as amended by 41707
the acts indicated, are the resulting versions of the sections in 41708
effect prior to the effective date of the sections as presented in 41709
this act:41710

       Section 109.572 of the Revised Code as amended by both Am. 41711
Sub. H.B. 11 and Am. Sub. H.B. 117 of the 125th General Assembly 41712
and Am. Sub. H.B. 68 of the 126th General Assembly.41713

       Section 133.04 of the Revised Code as amended by both Am.41714
H.B. 76 and Am. Sub. S.B. 3 of the 123rd General Assembly.41715

       Section 2913.01 of the Revised Code as amended by Am. Sub. 41716
H.B. 361, Am. Sub. H.B. 369, Sub. H.B. 536, and Am. Sub. S.B. 146, 41717
all of the 125th General Assembly.41718

       Section 4731.22 of the Revised Code as amended by both Sub. 41719
H.B. 126 and Am. Sub. S.B. 80 of the 125th General Assembly.41720

       Section 5709.73 of the Revised Code as amended by both Am. 41721
Sub. H.B. 66 and Sub. S.B.107 of the 126th General Assembly.41722

       Section 5735.27 of the Revised Code as amended by both Am. 41723
Sub. H.B. 68 and Sub. S.B. 107 of the 126th General Assembly.41724

       Section 5743.081 of the Revised Code as amended by both Sub. 41725
S.B. 200 and Am. Sub. S.B. 261 of the 124th General Assembly.41726

       The finding in this section takes effect at the same time as 41727
the section referenced in the finding takes effect.41728

       Section 831.06. The amendments by this act of the first 41729
paragraph of division (F) of section 5751.01, of division 41730
(F)(2)(w) of section 5751.01, of the first paragraph of section 41731
5751.032, and of divisions (A)(7) and (A)(8)(c) of section 41732
5751.032 of the Revised Code are nonsubstantive corrections of 41733
errors in Chapter 5751. of the Revised Code.41734