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To amend sections 122.151, 125.021, 126.02, 150.07, | 1 |
173.27, 183.04, 183.05, 183.30, 3318.05, 3318.052, | 2 |
3318.06, 3318.08, 3318.18, 3318.36, 3702.72, | 3 |
3702.73, 3702.81, 3702.89, 3702.92, 5707.031, | 4 |
5725.19, 5725.98, 5727.241, 5729.08, 5729.98, | 5 |
5733.01, 5733.49, 5733.98, 5747.80, 5747.98, | 6 |
5751.20, and 5751.21 and to enact sections | 7 |
107.032, 107.033, 107.034, 107.035, 131.55, | 8 |
131.56, 131.57, 131.58, 131.59, 131.60, 3318.051, | 9 |
3318.063, and 3318.121 of the Revised Code, to | 10 |
amend Sections 209.63.39 and 312.27 of Am. Sub. | 11 |
H.B. 66 of the 126th General Assembly, and to | 12 |
amend Sections 203.09 and 209.63.57 of Am. Sub. | 13 |
H.B. 66 of the 126th General Assembly, as | 14 |
subsequently amended, to provide for the | 15 |
distribution of money received by the state | 16 |
pursuant to the Tobacco Master Settlement | 17 |
Agreement by making appropriations for the | 18 |
biennium beginning July 1, 2006, and ending June | 19 |
30, 2008, and to provide authorization and | 20 |
conditions for the operation of state programs. | 21 |
Section 101.01. That sections 122.151, 125.021, 126.02, | 22 |
150.07, 173.27, 183.04, 183.05, 183.30, 3318.05, 3318.052, | 23 |
3318.06, 3318.08, 3318.18, 3318.36, 3702.72, 3702.73, 3702.81, | 24 |
3702.89, 3702.92, 5707.031, 5725.19, 5725.98, 5727.241, 5729.08, | 25 |
5729.98, 5733.01, 5733.49, 5733.98, 5747.80, 5747.98, 5751.20, and | 26 |
5751.21 be amended and sections 107.032, 107.033, 107.034, | 27 |
107.035, 131.55, 131.56, 131.57, 131.58, 131.59, 131.60, 3318.051, | 28 |
3318.063, and 3318.121 of the Revised Code be enacted to read as | 29 |
follows: | 30 |
Sec. 107.032. As used in sections 107.033 to 107.035 of the | 31 |
Revised Code: | 32 |
(A) "Aggregate general revenue fund appropriations" means all | 33 |
general revenue fund appropriations made by the general assembly | 34 |
except for the following: | 35 |
(1) Appropriations of money received from the federal | 36 |
government; | 37 |
(2) Appropriations made for tax relief or refunds of taxes | 38 |
and other overpayments; | 39 |
(3) Appropriations of money received as gifts. | 40 |
(B) "Rate of inflation" means the percentage increase or | 41 |
decrease in the consumer price index over a one-year period, based | 42 |
on the most recent consumer price index for all urban consumers, | 43 |
midwest region, all items, as determined by the bureau of labor | 44 |
statistics of the United States department of labor or, if that | 45 |
index is no longer published, a generally available comparable | 46 |
index. | 47 |
(C) "Rate of population change" means the percentage increase | 48 |
or decrease in the population of this state over a one-year | 49 |
period, based on the most recent population data available for the | 50 |
state published by the bureau of the census of the United States | 51 |
department of commerce, or its successor in responsibility, in the | 52 |
population estimates program, or its successive equivalent. | 53 |
(D) "Recast fiscal year" means fiscal years 2012, 2016, 2020, | 54 |
and each fourth fiscal year thereafter. | 55 |
Sec. 107.033. As part of the state budget the governor | 56 |
submits to the general assembly under section 107.03 of the | 57 |
Revised Code, the governor shall include the state appropriation | 58 |
limitations the general assembly shall not exceed when making | 59 |
aggregate general revenue fund appropriations for each respective | 60 |
fiscal year of the biennium covered by that budget. The aggregate | 61 |
general revenue fund appropriations the governor proposes in the | 62 |
state budget also shall not exceed those limitations for each | 63 |
respective fiscal year of the biennium covered by that budget. | 64 |
(A) For fiscal year 2008, the state appropriation limitation | 65 |
is the sum of the following: | 66 |
(1) The aggregate general revenue fund appropriations for | 67 |
fiscal year 2007; plus | 68 |
(2) The aggregate general revenue fund appropriations for | 69 |
fiscal year 2007 multiplied by either three and one-half per cent, | 70 |
or the sum of the rate of inflation plus the rate of population | 71 |
change, whichever is greater. | 72 |
(B) For each fiscal year thereafter that is not a recast | 73 |
fiscal year, the state appropriation limitation is the sum of the | 74 |
following: | 75 |
(1) The state appropriation limitation for the previous | 76 |
fiscal year; plus | 77 |
(2) The state appropriation limitation for the previous | 78 |
fiscal year multiplied by either three and one-half per cent, or | 79 |
the sum of the rate of inflation plus the rate of population | 80 |
change, whichever is greater. | 81 |
(C) For each recast fiscal year, the state appropriation | 82 |
limitation is the sum of the following: | 83 |
(1) The aggregate general revenue fund appropriations for the | 84 |
previous fiscal year; plus | 85 |
(2) The aggregate general revenue fund appropriations for the | 86 |
previous fiscal year multiplied by either three and one-half per | 87 |
cent, or the sum of the rate of inflation plus the rate of | 88 |
population change, whichever is greater. | 89 |
Sec. 107.034. (A)(1) The governor, in determining the state | 90 |
appropriation limitation for fiscal year 2008, shall use estimates | 91 |
regarding the aggregate general revenue fund appropriations for | 92 |
fiscal year 2007. For the first fiscal year of any biennium, the | 93 |
governor shall use the most recent published data available | 94 |
regarding the rates of inflation and population change. For the | 95 |
second fiscal year of any biennium, the governor shall use | 96 |
estimated rates of inflation and population change. | 97 |
(2) When determining the state appropriation limitations for | 98 |
each fiscal biennium after the 2008-2009 biennium that does not | 99 |
begin with a recast fiscal year, the governor shall update the | 100 |
rates of inflation and population change used in the determination | 101 |
of the state appropriation limitation for the second fiscal year | 102 |
of the previous biennium to reflect the most recent published | 103 |
data, shall recalculate that second fiscal year's limitation based | 104 |
on the update, and shall use the recalculated limitation for | 105 |
determining the state appropriation limitations for the ensuing | 106 |
biennium to be included in the budget submitted under section | 107 |
107.03 of the Revised Code. | 108 |
(3) When determining the state appropriation limitations for | 109 |
each fiscal biennium after the 2008-2009 biennium that begins with | 110 |
a recast fiscal year, the governor shall update the rates of | 111 |
inflation and population change used in the determination of the | 112 |
state appropriation limitation for the second fiscal year of the | 113 |
previous biennium to reflect the most recent published data, and | 114 |
also shall update the aggregate general revenue fund | 115 |
appropriations amount for the second fiscal year of the previous | 116 |
biennium. The governor then shall recalculate that second fiscal | 117 |
year's limitation based on the updates and shall use the | 118 |
recalculated limitation for determining the state appropriation | 119 |
limitations for the ensuing biennium to be included in the budget | 120 |
submitted under section 107.03 of the Revised Code. | 121 |
(B) The governor may designate the director of budget and | 122 |
management to perform the governor's duties under this section. | 123 |
Sec. 107.035. Any appropriation that, for fiscal year 2007, | 124 |
was an aggregate general revenue fund appropriation shall be | 125 |
considered an aggregate general revenue fund appropriation for | 126 |
each succeeding fiscal year with respect to the determination of | 127 |
the state appropriation limitation under section 107.033 of the | 128 |
Revised Code, even if it is made from a different fund. Any new | 129 |
general revenue fund appropriation made in a fiscal year after | 130 |
fiscal year 2007 shall be considered an aggregate general revenue | 131 |
fund appropriation for each succeeding fiscal year after it is | 132 |
first made with respect to the determination of the state | 133 |
appropriation limitation under section 107.033 of the Revised | 134 |
Code, even if it is made from a different fund. | 135 |
Sec. 131.55. As used in sections 131.55 to 131.58 of the | 136 |
Revised Code, "aggregate general revenue fund appropriations" has | 137 |
the same meaning as under section 107.032 of the Revised Code. | 138 |
Sec. 131.56. The general assembly shall not make aggregate | 139 |
general revenue fund appropriations for fiscal year 2008 and each | 140 |
fiscal year thereafter that exceed the state appropriation | 141 |
limitation determined for the respective fiscal year under section | 142 |
107.033 of the Revised Code. | 143 |
Sec. 131.57. Notwithstanding section 131.56 of the Revised | 144 |
Code, the general assembly may make aggregate general revenue fund | 145 |
appropriations for a fiscal year that exceed the state | 146 |
appropriation limitation for that fiscal year if either of the | 147 |
following apply: | 148 |
(A) The excess appropriations are made in response to the | 149 |
governor's proclamation of an emergency concerning such things as | 150 |
an act of God, a pandemic disease, an infestation of destructive | 151 |
organisms, repelling invasion, suppressing insurrection, defending | 152 |
the state in time of war, or responding to terrorist attacks, and | 153 |
can be used only for that emergency. | 154 |
(B) The general assembly passes a bill by an affirmative vote | 155 |
of two-thirds of the members of each house that does both of the | 156 |
following: | 157 |
(1) Specifically identifies the purpose of each excess | 158 |
appropriation; | 159 |
(2) States whether the appropriations are to be included as | 160 |
aggregate general revenue fund appropriations with respect to | 161 |
future determinations of the state appropriation limitation under | 162 |
section 107.033 of the Revised Code. | 163 |
Sec. 131.58. Neither of the following shall be included as | 164 |
aggregate general revenue fund appropriations with respect to the | 165 |
determination of the state appropriation limitation under section | 166 |
107.033 of the Revised Code: | 167 |
(A) Appropriations made under division (A) of section 131.57 | 168 |
of the Revised Code; | 169 |
(B) Appropriations that are not to be included as aggregate | 170 |
general revenue fund appropriations pursuant to a bill passed | 171 |
under division (B) of section 131.57 of the Revised Code. | 172 |
Sec. 131.59. Nothing in sections 107.032 to 107.035 or 131.55 | 173 |
to 131.58 of the Revised Code shall be construed to affect in any | 174 |
way the state's obligation to make debt service payments. | 175 |
Sec. 131.60. Sections 107.032 to 107.035 and 131.55 to 131.58 | 176 |
of the Revised Code do not apply to reappropriations of the | 177 |
unexpended balances of appropriations that a state agency has | 178 |
encumbered prior to the close of a fiscal year. | 179 |
Sec. 122.151. (A) An investor who proposes to make an | 180 |
investment of money in an Ohio entity may apply to an Edison | 181 |
center for a tax credit under this section. The Edison center | 182 |
shall prescribe the form of the application and any information | 183 |
that the investor must submit with the application. The investor | 184 |
shall include with the application a fee of two hundred dollars. | 185 |
The center, within three weeks after receiving the application, | 186 |
shall review it, determine whether the investor should be | 187 |
recommended for the tax credit, and send written notice of its | 188 |
initial determination to the industrial technology and enterprise | 189 |
advisory council and to the investor. If the center determines the | 190 |
investor should not be recommended for the tax credit, it shall | 191 |
include in the notice the reasons for the determination. Subject | 192 |
to divisions (C) and (D) of this section, an investor is eligible | 193 |
for a tax credit if all of the following requirements are met: | 194 |
(1) The investor's investment of money is in an Ohio entity | 195 |
engaged in a qualified trade or business. | 196 |
(2) The Ohio entity had less than two million five hundred | 197 |
thousand dollars of gross revenue during its most recently | 198 |
completed fiscal year or had a net book value of less than two | 199 |
million five hundred thousand dollars at the end of that fiscal | 200 |
year. | 201 |
(3) The investment takes the form of the purchase of common | 202 |
or preferred stock, a membership interest, a partnership interest, | 203 |
or any other ownership interest. | 204 |
(4) The amount of the investment for which the credit is | 205 |
being claimed does not exceed three hundred thousand dollars in | 206 |
the case of an investment in an EDGE business enterprise or in an | 207 |
Ohio entity located in a distressed area, or two hundred fifty | 208 |
thousand dollars in the case of an investment in any other Ohio | 209 |
entity. | 210 |
(5) The money invested is entirely at risk of loss, where | 211 |
repayment depends upon the success of the business operations of | 212 |
the Ohio entity. | 213 |
(6) No repayment of principal invested will be made for at | 214 |
least three years from the date the investment is made. | 215 |
(7) The annual combined amount of any dividend and interest | 216 |
payments to be made to the investor will not exceed ten per cent | 217 |
of the amount of the investment for at least three years from the | 218 |
date the investment is made. | 219 |
(8) The investor is not an employee with proprietary | 220 |
decision-making authority of the Ohio entity in which the | 221 |
investment of money is proposed, or related to such an individual. | 222 |
The Ohio entity is not an individual related to the investor. For | 223 |
purposes of this division, the industrial technology and | 224 |
enterprise advisory council shall define "an employee with | 225 |
proprietary decision-making authority." | 226 |
(9) The investor is not an insider. | 227 |
For the purposes of determining the net book value of an Ohio | 228 |
entity under division (A)(1) or (2) of this section, if the entity | 229 |
is a member of an affiliated group, the combined net book values | 230 |
of all of the members of that affiliated group shall be used. | 231 |
Nothing in division (A)(6) or (7) of this section limits or | 232 |
disallows the distribution to an investor in a pass-through entity | 233 |
of a portion of the entity's profits equal to the investor's | 234 |
federal, state, and local income tax obligations attributable to | 235 |
the investor's allocable share of the entity's profits. Nothing in | 236 |
division (A)(6) or (7) of this section limits or disallows the | 237 |
sale by an investor of part or all of the investor's interests in | 238 |
an Ohio entity by way of a public offering of shares in the Ohio | 239 |
entity. | 240 |
(B) A group of two but not more than twenty investors, each | 241 |
of whom proposes to make an investment of money in the same Ohio | 242 |
entity, may submit an application for tax credits under division | 243 |
(A) of this section. The group shall include with the application | 244 |
a fee of eight hundred dollars. The application shall identify | 245 |
each investor in the group and the amount of money each investor | 246 |
proposes to invest in the Ohio entity, and shall name a contact | 247 |
person for the group. The Edison center, within three weeks after | 248 |
receiving the application, shall review it, determine whether each | 249 |
investor of the group should be recommended for a tax credit under | 250 |
the conditions set forth in division (A) of this section, and send | 251 |
written notice of its determination to the industrial technology | 252 |
and enterprise advisory council and to the contact person. The | 253 |
center shall not recommend that a group of investors receive a tax | 254 |
credit unless each investor is eligible under those conditions. | 255 |
The center may disqualify from a group any investor who is not | 256 |
eligible under the conditions and recommend that the remaining | 257 |
group of investors receive the tax credit. If the center | 258 |
determines the group should not be recommended for the tax credit, | 259 |
it shall include in the notice the reasons for the determination. | 260 |
(C) The industrial technology and enterprise advisory council | 261 |
shall establish from among its members a three-person committee. | 262 |
Within four weeks after the council receives a notice of | 263 |
recommendation from an Edison center, the committee shall review | 264 |
the recommendation and issue a final determination of whether the | 265 |
investor or group is eligible for a tax credit under the | 266 |
conditions set forth in division (A) of this section. The | 267 |
committee may require the investor or group to submit additional | 268 |
information to support the application. The vote of at least two | 269 |
members of the committee is necessary for the issuance of a final | 270 |
determination or any other action of the committee. Upon making | 271 |
the final determination, the committee shall send written notice | 272 |
of approval or disapproval of the tax credit to the investor or | 273 |
group contact person, the director of development, and the Edison | 274 |
center. If the committee disapproves the tax credit, it shall | 275 |
include in the notice the reasons for the disapproval. | 276 |
(D)(1) The industrial technology and enterprise advisory | 277 |
council committee shall not approve more than one million five | 278 |
hundred thousand dollars of investments in any one Ohio entity. | 279 |
However, if a proposed investment of money in an Ohio entity has | 280 |
been approved but the investor does not actually make the | 281 |
investment, the committee may reassign the amount of that | 282 |
investment to another investor, as long as the total amount | 283 |
invested in the entity under this section does not exceed one | 284 |
million five hundred thousand dollars. | 285 |
If the one-million-five-hundred-thousand-dollar limit for an | 286 |
Ohio entity has not yet been reached and an application proposes | 287 |
an investment of money that would exceed the limit for that | 288 |
entity, the committee shall send written notice to the investor, | 289 |
or for a group, the contact person, that the investment cannot be | 290 |
approved as requested. Upon receipt of the notice, the investor | 291 |
or group may amend the application to propose an investment of | 292 |
money that does not exceed the limit. | 293 |
(2) Not more than | 294 |
credits shall be issued under sections 122.15 to 122.154 of the | 295 |
Revised Code. | 296 |
(E) If an investor makes an approved investment of less than | 297 |
two hundred fifty thousand dollars in any Ohio entity other than | 298 |
an EDGE business enterprise or in an Ohio entity located in a | 299 |
distressed area, the investor may apply for approval of another | 300 |
investment of money in that entity, as long as the total amount | 301 |
invested in that entity by the investor under this section does | 302 |
not exceed two hundred fifty thousand dollars. If an investor | 303 |
makes an approved investment of less than three hundred thousand | 304 |
dollars in an EDGE business enterprise or in an Ohio entity | 305 |
located in a distressed area, the investor may apply for approval | 306 |
of another investment of money in that entity, as long as the | 307 |
total amount invested in that entity by the investor under this | 308 |
section does not exceed three hundred thousand dollars. An | 309 |
investor who receives approval of an investment of money as part | 310 |
of a group may subsequently apply on an individual basis for | 311 |
approval of an additional investment of money in the Ohio entity. | 312 |
(F) The industrial technology and enterprise advisory council | 313 |
committee shall approve or disapprove tax credit applications | 314 |
under this section in the order in which they are received by the | 315 |
council. | 316 |
(G) The director of development may disapprove any | 317 |
application recommended by an Edison center and approved by the | 318 |
industrial technology and enterprise advisory council committee, | 319 |
or may disapprove a credit for which a tax credit certificate has | 320 |
been issued under section 122.152 of the Revised Code, if the | 321 |
director determines that the entity in which the applicant | 322 |
proposes to invest or has invested is not an Ohio entity eligible | 323 |
to receive investments that qualify for the credit. If the | 324 |
director disapproves an application, the director shall certify | 325 |
the action to the investor, the Edison center that recommended the | 326 |
application, the industrial technology and enterprise advisory | 327 |
council, and the tax commissioner, together with a written | 328 |
explanation of the reasons for the disapproval. If the director | 329 |
disapproves a tax credit after a tax credit certificate is issued, | 330 |
the investor shall not claim the credit for the taxable year that | 331 |
includes the day the director disapproves the credit, or for any | 332 |
subsequent taxable year. | 333 |
The director of development, in accordance with section | 334 |
111.15 of the Revised Code and with the advice of the industrial | 335 |
technology and enterprise advisory council, may adopt, amend, and | 336 |
rescind rules necessary to implement sections 122.15 to 122.154 of | 337 |
the Revised Code. | 338 |
(H) An Edison center shall use application fees received | 339 |
under this section only for the costs of administering sections | 340 |
122.15 to 122.154 of the Revised Code. | 341 |
Sec. 125.021. (A) Except as to the military department, the | 342 |
general assembly, the bureau of workers' compensation, the | 343 |
industrial commission, and institutions administered by boards of | 344 |
trustees, the | 345 |
information technology may contract for, operate, and superintend | 346 |
telephone, other telecommunication, and computer services for | 347 |
state agencies. Nothing in this division precludes the bureau or | 348 |
the commission from contracting
with the | 349 |
authorize the | 350 |
superintend those services for the bureau or the commission. | 351 |
(B)(1) As used in this division: | 352 |
(a) "Active duty" means active duty pursuant to an executive | 353 |
order of the president of the United States, an act of the | 354 |
congress of the United States, or section 5919.29 or 5923.21 of | 355 |
the Revised Code. | 356 |
(b) "Immediate family" means a person's spouse residing in | 357 |
the person's household, brothers and sisters of the whole or of | 358 |
the half blood, children, including adopted children and | 359 |
stepchildren, parents, and grandparents. | 360 |
(2) The | 361 |
information technology may enter into a contract to purchase bulk | 362 |
long distance telephone services and make them available at cost, | 363 |
or may make bulk long distance telephone services available at | 364 |
cost under any existing contract the | 365 |
into, to members of the immediate family of persons deployed on | 366 |
active duty so that those family members can communicate with the | 367 |
persons so deployed. If the | 368 |
contracts under division (B)(2) of this section, it shall do so in | 369 |
accordance with sections 125.01 to 125.11 of the Revised Code and | 370 |
in a nondiscriminatory manner that does not place any potential | 371 |
vendor at a competitive disadvantage. | 372 |
(3) If the | 373 |
option under division (B)(2) of this section, it shall adopt, and | 374 |
may amend, rules under Chapter 119. of the Revised Code to | 375 |
implement that division. | 376 |
Sec. 126.02. The director of budget and management shall | 377 |
prepare and submit to the governor, biennially, not later than the | 378 |
first day of January preceding the convening of the general | 379 |
assembly, state budget estimates of revenues and expenditures for | 380 |
each state fund and budget estimates for each state agency, except | 381 |
such estimates as are required under section 126.022 of the | 382 |
Revised Code. The budget estimates for each state agency for which | 383 |
direct appropriations are proposed shall include the following | 384 |
details: | 385 |
(A) Estimates of the operating budget; | 386 |
(B) Estimates of the subsidy appropriations necessary, | 387 |
delineated by a distinct subsidy program; | 388 |
(C) Estimates for special purposes, delineated by a distinct | 389 |
special purpose program; | 390 |
(D) Estimates of appropriations necessary from each fund in | 391 |
reasonable detail to allow for adequate planning and oversight of | 392 |
programs and activities. | 393 |
In the preparation of state revenue and expenditure | 394 |
estimates, the director of budget and management shall, not later | 395 |
than the fifteenth day of September in the year preceding the | 396 |
first regular session of the general assembly, distribute to all | 397 |
affected state agencies the forms necessary for the preparation of | 398 |
budget requests, which shall be in the form prescribed by the | 399 |
director in consultation with the legislative service commission | 400 |
to procure information concerning the revenues and expenditures | 401 |
for the preceding and current bienniums, an estimate of the | 402 |
revenues and expenditures of the current fiscal year, and an | 403 |
estimate of the revenues and proposed expenditures for the | 404 |
respective agencies for the two succeeding fiscal years for which | 405 |
appropriations have to be made. Each such agency shall, not later | 406 |
than the first day of November, file with the director its | 407 |
estimate of revenues and proposed expenditures for the succeeding | 408 |
biennium. | 409 |
Each such agency shall, not later than the first day of | 410 |
December, file with the chairperson of the finance committees of | 411 |
the senate and house of representatives and the legislative | 412 |
service commission a duplicate copy of such budget request. | 413 |
The budget request shall be accompanied by a statement in | 414 |
writing giving facts and explanation of reasons for the items | 415 |
requested. The director and the legislative service commission may | 416 |
make further inquiry and investigation as to any item desired. The | 417 |
director may approve, disapprove, or alter the requests, excepting | 418 |
those for the legislative and judicial branches of the state. The | 419 |
requests as revised by the director constitute the state budget | 420 |
estimates of revenues and expenditures which the director is | 421 |
required to submit to the governor. | 422 |
The director shall determine a method to incorporate the | 423 |
principles of zero-based budgeting into the forms prescribed in | 424 |
this section. | 425 |
Sec. 150.07. (A) For the purpose stated in section 150.01 of | 426 |
the Revised Code, the authority may authorize a lender to claim | 427 |
one of the refundable tax credits allowed under section 5707.031, | 428 |
5725.19, 5727.241, 5729.08, 5733.49, or 5747.80 of the Revised | 429 |
Code. The credits shall be authorized by a written contract with | 430 |
the lender. The contract shall specify the terms under which the | 431 |
lender may claim the credit, including the amount of loss, if any, | 432 |
the lender must incur before the lender may claim the credit; | 433 |
specify that the credit shall not exceed the amount of the loss; | 434 |
and specify that the lender may claim the credit only for a loss | 435 |
certified by a program administrator to the authority under the | 436 |
procedures prescribed under division (B)(6) of section 150.05 of | 437 |
the Revised Code. | 438 |
(B) Tax credits may be authorized at any time after the | 439 |
authority establishes the investment policy under section 150.03 | 440 |
of the Revised Code, but a tax credit so authorized may not be | 441 |
claimed until the beginning of the fifth year after the authority | 442 |
establishes the investment policy. A tax credit may not be claimed | 443 |
after June 30, 2026. | 444 |
(C)(1) Upon receiving certification of a lender's loss from a | 445 |
program administrator pursuant to the procedures in the investment | 446 |
policy, the authority shall issue a tax credit certificate to the | 447 |
lender, except as otherwise provided in division (D) of this | 448 |
section. | 449 |
(2) If the lender is a pass-through entity, as defined in | 450 |
section 5733.04 of the Revised Code, then each equity investor in | 451 |
the lender pass-through entity shall be entitled to claim one of | 452 |
the tax credits allowed under division (A) of this section for | 453 |
that equity investor's taxable year in which or with which ends | 454 |
the taxable year of the lender pass-through entity in an amount | 455 |
based on the equity investor's distributive or proportionate share | 456 |
of the credit amount set forth in the certificate issued by the | 457 |
authority. If all equity investors of the lender pass-through | 458 |
entity are not eligible to claim a credit against the same tax set | 459 |
forth in division (A) of this section, then each equity investor | 460 |
may elect to claim a credit against the tax to which the equity | 461 |
investor is subject to in an amount based on the equity investor's | 462 |
distributive or proportionate share of the credit amount set forth | 463 |
in the certificate issued by the authority. | 464 |
(3) | 465 |
466 | |
467 | |
468 | |
469 | |
The certificate shall state
the
amount of the credit | 470 |
471 | |
under section 5707.031, 5725.19, 5727.241, or 5729.08, the tax | 472 |
year | 473 |
5747.80
of the Revised
Code | 474 |
The authority, in conjunction with the tax commissioner, shall | 475 |
develop a system for issuing tax credit certificates for the | 476 |
purpose of verifying that any credit claimed is a credit issued | 477 |
under this section and is properly taken in the year specified in | 478 |
the certificate and in compliance with division (B) of this | 479 |
section. | 480 |
(D) The authority shall not, in any fiscal year, issue tax | 481 |
credit certificates in a total amount exceeding twenty million | 482 |
dollars. | 483 |
Sec. 173.27. (A) As used in this section: | 484 |
(1) "Applicant" means a person who is under final | 485 |
consideration for employment with the office of the state | 486 |
long-term care ombudsperson program in a full-time, part-time, or | 487 |
temporary position that involves providing ombudsperson services | 488 |
to residents and recipients. "Applicant" includes, but is not | 489 |
limited to, a person who is under final consideration for | 490 |
employment as the state long-term care ombudsperson or the head of | 491 |
a regional long-term care ombudsperson program. "Applicant" does | 492 |
not include a person who provides ombudsperson services to | 493 |
residents and recipients as a volunteer without receiving or | 494 |
expecting to receive any form of remuneration other than | 495 |
reimbursement for actual expenses. | 496 |
(2) "Criminal records check" has the same meaning as in | 497 |
section 109.572 of the Revised Code. | 498 |
(B)(1) The state long-term care ombudsperson or the | 499 |
ombudsperson's designee shall request that the superintendent of | 500 |
the bureau of criminal identification and investigation conduct a | 501 |
criminal records check with respect to each applicant. However, if | 502 |
the applicant is under final consideration for employment as the | 503 |
state long-term care ombudsperson, the director of aging shall | 504 |
request that the superintendent conduct the criminal records | 505 |
check. If an applicant for whom a criminal records check request | 506 |
is required under this division does not present proof of having | 507 |
been a resident of this state for the five-year period immediately | 508 |
prior to the date the criminal records check is requested or | 509 |
provide evidence that within that five-year period the | 510 |
superintendent has requested information about the applicant from | 511 |
the federal bureau of investigation in a criminal records check, | 512 |
the ombudsperson, designee, or director shall request that the | 513 |
superintendent obtain information from the federal bureau of | 514 |
investigation as part of the criminal records check of the | 515 |
applicant. Even if an applicant for whom a criminal records check | 516 |
request is required under this division presents proof of having | 517 |
been a resident of this state for the five-year period, the | 518 |
ombudsperson, designee, or director may request that the | 519 |
superintendent include information from the federal bureau of | 520 |
investigation in the criminal records check. | 521 |
(2) A person required by division (B)(1) of this section to | 522 |
request a criminal records check shall do both of the following: | 523 |
(a) Provide to each applicant for whom a criminal records | 524 |
check request is required under that division a copy of the form | 525 |
prescribed pursuant to division (C)(1) of section 109.572 of the | 526 |
Revised Code and a standard fingerprint impression sheet | 527 |
prescribed pursuant to division (C)(2) of that section, and obtain | 528 |
the completed form and impression sheet from the applicant; | 529 |
(b) Forward the completed form and impression sheet to the | 530 |
superintendent of the bureau of criminal identification and | 531 |
investigation. | 532 |
(3) An applicant provided the form and fingerprint impression | 533 |
sheet under division (B)(2)(a) of this section who fails to | 534 |
complete the form or provide fingerprint impressions shall not be | 535 |
employed in any position for which a criminal records check is | 536 |
required by this section. | 537 |
(C)(1) Except as provided in rules adopted by the director of | 538 |
aging in accordance with division (F) of this section and subject | 539 |
to division (C)(2) of this section, the office of the state | 540 |
long-term care ombudsperson may not employ a person in a position | 541 |
that involves providing ombudsperson services to residents and | 542 |
recipients if the person has been convicted of or pleaded guilty | 543 |
to any of the following: | 544 |
(a) A violation of section 2903.01, 2903.02, 2903.03, | 545 |
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, | 546 |
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05, | 547 |
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31, | 548 |
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11, | 549 |
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, | 550 |
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36, | 551 |
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13, | 552 |
2925.22, 2925.23, or 3716.11 of the Revised Code. | 553 |
(b) A violation of an existing or former law of this state, | 554 |
any other state, or the United States that is substantially | 555 |
equivalent to any of the offenses listed in division (C)(1)(a) of | 556 |
this section. | 557 |
(2)(a) The office of the state long-term care ombudsperson | 558 |
program may employ conditionally an applicant for whom a criminal | 559 |
records check request is required under division (B) of this | 560 |
section prior to obtaining the results of a criminal records check | 561 |
regarding the individual, provided that the state long-term care | 562 |
ombudsperson, ombudsperson's designee, or director of aging shall | 563 |
request a criminal records check regarding the individual in | 564 |
accordance with division (B)(1) of this section not later than | 565 |
five business days after the individual begins conditional | 566 |
employment. | 567 |
(b) The office of the state long-term care ombudsperson | 568 |
program shall terminate the employment of an individual employed | 569 |
conditionally under division (C)(2)(a) of this section if the | 570 |
results of the criminal records check request under division (B) | 571 |
of this section, other than the results of any request for | 572 |
information from the federal bureau of investigation, are not | 573 |
obtained within the period ending sixty days after the date the | 574 |
request is made. Regardless of when the results of the criminal | 575 |
records check are obtained, if the results indicate that the | 576 |
individual has been convicted of or pleaded guilty to any of the | 577 |
offenses listed or described in division (C)(1) of this section, | 578 |
the office shall terminate the individual's employment unless the | 579 |
office chooses to employ the individual pursuant to division (F) | 580 |
of this section. Termination of employment under this division | 581 |
shall be considered just cause for discharge for purposes of | 582 |
division (D)(2) of section 4141.29 of the Revised Code if the | 583 |
individual makes any attempt to deceive the office about the | 584 |
individual's criminal record. | 585 |
(D)(1) The office of the state long-term care ombudsperson | 586 |
program shall pay to the bureau of criminal identification and | 587 |
investigation the fee prescribed pursuant to division (C)(3) of | 588 |
section 109.572 of the Revised Code for each criminal records | 589 |
check conducted pursuant to a request made under division (B) of | 590 |
this section. | 591 |
(2) The office of the state long-term care ombudsperson | 592 |
program may charge an applicant a fee not exceeding the amount the | 593 |
office pays under division (D)(1) of this section. The office may | 594 |
collect a fee only if the office notifies the applicant at the | 595 |
time of initial application for employment of the amount of the | 596 |
fee. | 597 |
(E) The report of any criminal records check conducted | 598 |
pursuant to a request made under this section is not a public | 599 |
record for the purposes of section 149.43 of the Revised Code and | 600 |
shall not be made available to any person other than the | 601 |
following: | 602 |
(1) The individual who is the subject of the criminal records | 603 |
check or the individual's representative; | 604 |
(2) The state long-term care ombudsperson, ombudsperson's | 605 |
designee, director of | 606 |
or director's representative; | 607 |
(3) If the state long-term care ombudsperson designates the | 608 |
head or other employee of a regional long-term care ombudsperson | 609 |
program to request a criminal records check under this section, a | 610 |
representative of the office of the state long-term care | 611 |
ombudsperson program who is responsible for monitoring the | 612 |
regional program's compliance with this section; | 613 |
(4) A court, hearing officer, or other necessary individual | 614 |
involved in a case dealing with a denial of employment of the | 615 |
applicant or dealing with employment or unemployment benefits of | 616 |
the applicant. | 617 |
(F) The director of aging shall adopt rules in accordance | 618 |
with Chapter 119. of the Revised Code to implement this section. | 619 |
The rules shall specify circumstances under which the office of | 620 |
the state long-term care ombudsperson program may employ a person | 621 |
who has been convicted of or pleaded guilty to an offense listed | 622 |
or described in division (C)(1) of this section but meets personal | 623 |
character standards set by the director. | 624 |
(G) The office of the state long-term care ombudsperson | 625 |
program shall inform each person, at the time of initial | 626 |
application for a position that involves providing ombudsperson | 627 |
services to residents and recipients, that the person is required | 628 |
to provide a set of fingerprint impressions and that a criminal | 629 |
records check is required to be conducted if the person comes | 630 |
under final consideration for employment. | 631 |
(H) In a tort or other civil action for damages that is | 632 |
brought as the result of an injury, death, or loss to person or | 633 |
property caused by an individual who the office of the state | 634 |
long-term care ombudsperson program employs in a position that | 635 |
involves providing ombudsperson services to residents and | 636 |
recipients, all of the following shall apply: | 637 |
(1) If the office employed the individual in good faith and | 638 |
reasonable reliance on the report of a criminal records check | 639 |
requested under this section, the office shall not be found | 640 |
negligent solely because of its reliance on the report, even if | 641 |
the information in the report is determined later to have been | 642 |
incomplete or inaccurate. | 643 |
(2) If the office employed the individual in good faith on a | 644 |
conditional basis pursuant to division (C)(2) of this section, the | 645 |
office shall not be found negligent solely because it employed the | 646 |
individual prior to receiving the report of a criminal records | 647 |
check requested under this section. | 648 |
(3) If the office in good faith employed the individual | 649 |
according to the personal character standards established in rules | 650 |
adopted under division (F) of this section, the office shall not | 651 |
be found negligent solely because the individual prior to being | 652 |
employed had been convicted of or pleaded guilty to an offense | 653 |
listed or described in division (C)(1) of this section. | 654 |
Sec. 183.04. There is hereby created the tobacco use | 655 |
prevention and control foundation, the general management of which | 656 |
is vested in a
board of trustees of
| 657 |
members as follows: | 658 |
(A) Eight members who are health professionals, health | 659 |
researchers, or representatives of health organizations. Two of | 660 |
these members shall be appointed by the governor, two by the | 661 |
speaker of the house of representatives, one by the minority | 662 |
leader of the house of representatives, two by the president of | 663 |
the senate, and one by the minority leader of the senate. | 664 |
(B) Two members, one of whom has experience in financial | 665 |
planning and accounting and one of whom has experience in media | 666 |
and mass marketing, who shall be appointed by the governor; | 667 |
(C) One member, who shall be appointed by the governor from a | 668 |
list of at least three individuals recommended by the American | 669 |
cancer society; | 670 |
(D) One member, who shall be appointed by the governor from a | 671 |
list of at least three individuals recommended by the American | 672 |
heart association; | 673 |
(E) One member, who shall be appointed by the governor from a | 674 |
list of at least three individuals recommended by the American | 675 |
lung association; | 676 |
(F) One member, who shall be appointed by the governor from a | 677 |
list of at least three individuals recommended by the association | 678 |
of hospitals and health systems; | 679 |
(G) One member, who shall be appointed by the governor from a | 680 |
list of at least three individuals recommended by the Ohio state | 681 |
medical association; | 682 |
(H) One member, who shall be appointed by the governor from a | 683 |
list of at least three individuals recommended by the association | 684 |
of Ohio health commissioners; | 685 |
(I) One member, who shall be appointed by the governor from a | 686 |
list of at least three individuals recommended by the Ohio dental | 687 |
association; | 688 |
(J) One nonvoting member, who shall be a member of the house | 689 |
of representatives of the political party of which the speaker of | 690 |
the house of representatives is a member and who shall be | 691 |
appointed by the speaker; | 692 |
(K) One nonvoting member, who shall be a member of the house | 693 |
of representatives of the major political party of which the | 694 |
speaker of the house of representatives is not a member and who | 695 |
shall be appointed by the speaker; | 696 |
(L) One nonvoting member, who shall be a member of the senate | 697 |
of the political party of which the president of the senate is a | 698 |
member and who shall be appointed by the president; | 699 |
(M) One nonvoting member, who shall be a member of the senate | 700 |
of the major political party of which the president of the senate | 701 |
is not a member and who shall be appointed by the president; | 702 |
(N) The director of health | 703 |
commission on minority health, or the executive director's | 704 |
designee, | 705 |
members. | 706 |
The appointments of the governor shall be with the advice and | 707 |
consent of the senate. | 708 |
Terms of office for the non-legislative members appointed by | 709 |
the governor, president, speaker, and minority leaders shall be | 710 |
for five years. The terms of legislative members shall be for the | 711 |
biennial session of the general assembly in which they are | 712 |
appointed. Each member shall hold office from the date of | 713 |
appointment until the end of the term for which the member was | 714 |
appointed. Any member appointed to fill a vacancy occurring prior | 715 |
to the expiration of the term for which the member's predecessor | 716 |
was appointed shall hold office for the remainder of that term. | 717 |
Any member shall continue in office subsequent to the expiration | 718 |
date of the member's term until the member's successor takes | 719 |
office, or until a period of sixty days has elapsed, whichever | 720 |
occurs first. A vacancy in an unexpired term shall be filled in | 721 |
the same manner as the original appointment. The governor may | 722 |
remove any non-legislative member for malfeasance, misfeasance, or | 723 |
nonfeasance after a hearing in accordance with Chapter 119. of the | 724 |
Revised Code. | 725 |
The members of the board shall serve without compensation but | 726 |
shall receive their reasonable and necessary expenses incurred in | 727 |
the conduct of foundation business. | 728 |
Sections 101.82 to 101.87 of the Revised Code do not apply to | 729 |
the foundation. | 730 |
Sec. 183.05. The board of trustees of the tobacco use | 731 |
prevention and control foundation shall select a chairperson from | 732 |
among its members and shall meet once during each quarter or at | 733 |
such other times as the board decides. A majority of the voting | 734 |
members of the board constitutes a quorum, and no action shall be | 735 |
taken without the affirmative vote of a majority of the voting | 736 |
members of the board. | 737 |
Sec. 183.30. (A) Except as provided in division (D) of this | 738 |
section, no more than five per cent of the total
| 739 |
disbursements, encumbrances, and obligations of the tobacco use | 740 |
prevention and control foundation in a fiscal year shall be for | 741 |
administrative expenses of the foundation in the same fiscal year. | 742 |
(B) Except as provided in division (D) of this section, no | 743 |
more than five per cent of the total | 744 |
encumbrances, and obligations of the southern Ohio agricultural | 745 |
and community development foundation in a fiscal year shall be for | 746 |
administrative expenses of the foundation in the same fiscal year. | 747 |
(C) Except as provided in division (D) of this section, no | 748 |
more than five per cent of the total | 749 |
disbursements, encumbrances, and obligations of the biomedical | 750 |
research and technology transfer trust fund | 751 |
752 | |
relating to the administration
of the | 753 |
third frontier commission in the same fiscal year. | 754 |
(D) This section's five per cent limitation on administrative | 755 |
expenses does not apply to any fiscal year for which the | 756 |
controlling board approves a spending plan that the foundation or | 757 |
commission submits to the board. | 758 |
Sec. 3318.05. The conditional approval of the Ohio school | 759 |
facilities commission for a project shall lapse and the amount | 760 |
reserved and encumbered for such project shall be released unless | 761 |
the school district board accepts such conditional approval within | 762 |
one hundred twenty days following the date of certification of the | 763 |
conditional approval to the school district board and the electors | 764 |
of the school district vote favorably on both of the propositions | 765 |
described in divisions (A) and (B) of this section within one year | 766 |
of the date of such certification, except that a school district | 767 |
described in division (C) of this section does not need to submit | 768 |
the proposition described in division (B) of this section. The | 769 |
propositions described in divisions (A) and (B) of this section | 770 |
shall be combined in a single proposal. If the district board or | 771 |
the district's electors fail to meet such requirements and the | 772 |
amount reserved and encumbered for the district's project is | 773 |
released, the district shall be given first priority for project | 774 |
funding as such funds become available. | 775 |
(A) On the question of issuing bonds of the school district | 776 |
board, for the school district's portion of the basic project | 777 |
cost, in an amount equal to the school district's portion of the | 778 |
basic project cost less the amount of the proceeds of any | 779 |
securities authorized or to be authorized under division (J) of | 780 |
section 133.06 of the Revised Code and dedicated by the school | 781 |
district board to payment of the district's portion of the basic | 782 |
project cost; and | 783 |
(B) On the question of levying a tax the proceeds of which | 784 |
shall be used to pay the cost of maintaining the classroom | 785 |
facilities included in the project. Such tax shall be at the rate | 786 |
of not less than one-half mill for each dollar of valuation for a | 787 |
period of twenty-three years, subject to any extension approved | 788 |
under section 3318.061 of the Revised Code. | 789 |
(C) If a school district has in place a tax levied under | 790 |
section 5705.21 of the Revised Code for general permanent | 791 |
improvements for a continuing period of time and the proceeds of | 792 |
such tax can be used for maintenance, or if a district agrees to | 793 |
the transfers described in section 3318.051 of the Revised Code, | 794 |
the school district need not levy the additional tax required | 795 |
under division (B) of this section, provided the school district | 796 |
board includes in the agreement entered into under section 3318.08 | 797 |
of
the Revised Code provisions | 798 |
(1) Earmarking an amount from the proceeds of that permanent | 799 |
improvement tax for maintenance of classroom facilities equivalent | 800 |
to the amount of the additional tax and for the equivalent number | 801 |
of years otherwise required under this section; | 802 |
(2) Requiring the transfer of money in accordance with | 803 |
section 3318.051 of the Revised Code. | 804 |
The district board subsequently may rescind the agreement to | 805 |
make the transfers under section 3318.051 of the Revised Code only | 806 |
so long as the electors of the district have approved, in | 807 |
accordance with section 3318.063 of the Revised Code, the levy of | 808 |
a tax for the maintenance of the classroom facilities acquired | 809 |
under the district's project and that levy continues to be | 810 |
collected as approved by the electors. | 811 |
(D) Proceeds of the tax to be used for maintenance of the | 812 |
classroom facilities under either division (B) or (C)(1) of this | 813 |
section, and transfers of money in accordance with section | 814 |
3318.051 of the Revised Code shall be deposited into a separate | 815 |
fund established by the school district for such purpose. | 816 |
Sec. 3318.051. (A) Any city, exempted village, or local | 817 |
school district that commences a project under sections 3318.01 to | 818 |
3318.20, 3318.36, 3318.37, or 3318.38 of the Revised Code on or | 819 |
after the effective date of this section need not levy the tax | 820 |
otherwise required under division (B) of section 3318.05 of the | 821 |
Revised Code, if the district board of education adopts a | 822 |
resolution petitioning the Ohio school facilities commission to | 823 |
approve the transfer of money in accordance with this section and | 824 |
the commission approves that transfer. If so approved, the | 825 |
commission and the district board shall enter into an agreement | 826 |
under which the board, in each of twenty-three consecutive years | 827 |
beginning in the year in which the board and the commission enter | 828 |
into the project agreement under section 3318.08 of the Revised | 829 |
Code, shall transfer into the maintenance fund required by | 830 |
division (D) of section 3318.05 of the Revised Code not less than | 831 |
an amount equal to one-half mill for each dollar of the district's | 832 |
valuation unless and until the agreement to make those transfers | 833 |
is rescinded by the district board pursuant to division (F) of | 834 |
this section. | 835 |
(B) On the first day of July each year, or on an alternative | 836 |
date prescribed by the commission, the district treasurer shall | 837 |
certify to the commission and the auditor of state that the amount | 838 |
required for the year has been transferred. The auditor of state | 839 |
shall include verification of the transfer as part of any audit of | 840 |
the district under section 117.11 of the Revised Code. If the | 841 |
auditor of state finds that less than the required amount has been | 842 |
deposited into a district's maintenance fund, the auditor of state | 843 |
shall notify the district board of education in writing of that | 844 |
fact and require the board to deposit into the fund, within ninety | 845 |
days after the date of the notice, the amount by which the fund is | 846 |
deficient for the year. If the district board fails to demonstrate | 847 |
to the auditor of state's satisfaction that the board has made the | 848 |
deposit required in the notice, the auditor of state shall notify | 849 |
the department of education. At that time, the department shall | 850 |
withhold an amount equal to ten per cent of the district's funds | 851 |
calculated for the current fiscal year under Chapter 3317. of the | 852 |
Revised Code until the auditor of state notifies the department | 853 |
that the auditor of state is satisfied that the board has made the | 854 |
required transfer. | 855 |
(C) Money transferred to the maintenance fund shall be used | 856 |
for the maintenance of the facilities acquired under the | 857 |
district's project. | 858 |
(D) The transfers to the maintenance fund under this section | 859 |
does not affect a district's obligation to establish and maintain | 860 |
a capital and maintenance fund under section 3315.18 of the | 861 |
Revised Code. | 862 |
(E) Any decision by the commission to approve or not approve | 863 |
the transfer of money under this section is final and not subject | 864 |
to appeal. The commission shall not be responsible for errors or | 865 |
miscalculations made in deciding whether to approve a petition to | 866 |
make transfers under this section. | 867 |
(F) If the district board determines that it no longer can | 868 |
continue making the transfers agreed to under this section, the | 869 |
board may rescind the agreement only so long as the electors of | 870 |
the district have approved, in accordance with section 3318.063 of | 871 |
the Revised Code, the levy of a tax for the maintenance of the | 872 |
classroom facilities acquired under the district's project and | 873 |
that levy continues to be collected as approved by the electors. | 874 |
That levy shall be for a number of years that is equal to the | 875 |
difference between twenty-three years and the number of years that | 876 |
the district made transfers under this section and shall be at the | 877 |
rate of not less than one-half mill for each dollar of the | 878 |
district's valuation. The district board shall continue to make | 879 |
the transfers agreed to under this section until that levy has | 880 |
been approved by the electors. | 881 |
Sec. 3318.052. At any time after the electors of a school | 882 |
district have approved either or both a property tax levied under | 883 |
section 5705.21 or 5705.218 of the Revised Code for the purpose of | 884 |
permanent improvements, including general permanent improvements, | 885 |
or a school district income tax levied under Chapter 5748. of the | 886 |
Revised Code, the proceeds of either of which, pursuant to the | 887 |
ballot measures approved by the electors, are not so restricted | 888 |
that they cannot be used to pay the costs of a project or | 889 |
maintaining classroom facilities, the school district board may: | 890 |
(A) Within one year following the date of the certification | 891 |
of the conditional approval of the school district's classroom | 892 |
facilities project by the Ohio school facilities commission, enter | 893 |
into a written agreement with the commission, which may be part of | 894 |
an agreement entered into under section 3318.08 of the Revised | 895 |
Code, and in which the school district board covenants and agrees | 896 |
to do one or both of the following: | 897 |
(1) Apply a specified amount of available proceeds of that | 898 |
property tax levy, of that school district income tax, or of | 899 |
securities issued under this section, or of proceeds from any two | 900 |
or more of those sources, to pay all or part of the district's | 901 |
portion of the basic project cost of its classroom facilities | 902 |
project; | 903 |
(2) Apply available proceeds of either or both a property tax | 904 |
levied under section 5705.21 or 5705.218 of the Revised Code in | 905 |
effect for a continuing period of time, or of a school district | 906 |
income tax levied under Chapter 5748. of the Revised Code in | 907 |
effect for a continuing period of time to the payment of costs of | 908 |
maintaining the classroom facilities. | 909 |
(B) Receive, as a credit against the amount of bonds required | 910 |
under sections 3318.05 and 3318.06 of the Revised Code, to be | 911 |
approved by the electors of the district and issued by the | 912 |
district board for the district's portion of the basic project | 913 |
cost of its classroom facilities project in order for the district | 914 |
to receive state assistance for the project, an amount equal to | 915 |
the specified amount that the district board covenants and agrees | 916 |
with the commission to apply as set forth in division (A)(1) of | 917 |
this section; | 918 |
(C) Receive, as a credit against the amount of the tax levy | 919 |
required under sections 3318.05 and 3318.06 of the Revised Code, | 920 |
to be approved by the electors of the district to pay the costs of | 921 |
maintaining the classroom facilities in order to receive state | 922 |
assistance for the classroom facilities project, an amount | 923 |
equivalent to the specified amount of proceeds the school district | 924 |
board covenants and agrees with the commission to apply as | 925 |
referred to in division (A)(2) of this section; | 926 |
(D) Apply proceeds of either or both a school district income | 927 |
tax levied under Chapter 5748. of the Revised Code that may | 928 |
lawfully be used to pay the costs of a classroom facilities | 929 |
project or of a tax levied under section 5705.21 or 5705.218 of | 930 |
the Revised Code to the payment of debt charges on and financing | 931 |
costs related to securities issued under this section; | 932 |
(E) Issue securities to provide moneys to pay all or part of | 933 |
the district's portion of the basic project cost of its classroom | 934 |
facilities project in accordance with an agreement entered into | 935 |
under division (A) of this section. Securities issued under this | 936 |
section shall be Chapter 133. securities and may be issued as | 937 |
general obligation securities or issued in anticipation of a | 938 |
school district income tax or as property tax anticipation notes | 939 |
under section 133.24 of the Revised Code. The district board's | 940 |
resolution authorizing the issuance and sale of general obligation | 941 |
securities under this section shall conform to the applicable | 942 |
requirements of section 133.22 or 133.23 of the Revised Code. | 943 |
Securities issued under this section shall have principal payments | 944 |
during each year after the year of issuance over a period of not | 945 |
more than twenty-three years and, if so determined by the district | 946 |
board, during the year of issuance. Securities issued under this | 947 |
section shall not be included in the calculation of net | 948 |
indebtedness of the district under section 133.06 of the Revised | 949 |
Code | 950 |
951 | |
division (G) of that section | 952 |
the Revised Code, if the resolution of the district board | 953 |
authorizing their issuance and sale includes covenants to | 954 |
appropriate annually from lawfully available proceeds of a | 955 |
property tax levied under section 5705.21 or 5705.218 of the | 956 |
Revised Code or of a school district income tax levied under | 957 |
Chapter 5748. of the Revised Code and to continue to levy and | 958 |
collect the tax in amounts necessary to pay the debt charges on | 959 |
and financing costs related to the securities as they become due. | 960 |
No property tax levied under section 5705.21 or 5705.218 of the | 961 |
Revised Code and no school district income tax levied under | 962 |
Chapter 5748. of the Revised Code that is pledged, or that the | 963 |
school district board has covenanted to levy, collect, and | 964 |
appropriate annually, to pay the debt charges on and financing | 965 |
costs related to securities issued under this section shall be | 966 |
repealed while those securities are outstanding. If such a tax is | 967 |
reduced by the electors of the district or by the district board | 968 |
while those securities are outstanding, the school district board | 969 |
shall continue to levy and collect the tax under the authority of | 970 |
the original election authorizing the tax at a rate in each year | 971 |
that the board reasonably estimates will produce an amount in that | 972 |
year equal to the debt charges on the securities in that year, | 973 |
except that in the case of a school district income tax that | 974 |
amount shall be rounded up to the nearest one-fourth of one per | 975 |
cent. | 976 |
No state moneys shall be released for a project to which this | 977 |
section applies until the proceeds of the tax securities issued | 978 |
under this section that are dedicated for the payment of the | 979 |
district portion of the basic project cost of its classroom | 980 |
facilities project are first deposited into the district's project | 981 |
construction fund. | 982 |
Sec. 3318.06. (A) After receipt of the conditional approval | 983 |
of the Ohio school facilities commission, the school district | 984 |
board by a majority of all of its members shall, if it desires to | 985 |
proceed with the project, declare all of the following by | 986 |
resolution: | 987 |
(1) That by issuing bonds in an amount equal to the school | 988 |
district's portion of the basic project cost the district is | 989 |
unable to provide adequate classroom facilities without assistance | 990 |
from the state; | 991 |
(2) Unless the school district board has resolved to transfer | 992 |
money in accordance with section 3318.051 of the Revised Code or | 993 |
to apply the proceeds of a property tax or the proceeds of an | 994 |
income tax, or a combination of proceeds from such taxes, as | 995 |
authorized under section 3318.052 of the Revised Code, that to | 996 |
qualify for such state assistance it is necessary to do either of | 997 |
the following: | 998 |
(a) Levy a tax outside the ten-mill limitation the proceeds | 999 |
of which shall be used to pay the cost of maintaining the | 1000 |
classroom facilities included in the project; | 1001 |
(b) Earmark for maintenance of classroom facilities from the | 1002 |
proceeds of an existing permanent improvement tax levied under | 1003 |
section 5705.21 of the Revised Code, if such tax can be used for | 1004 |
maintenance, an amount equivalent to the amount of the additional | 1005 |
tax otherwise required under this section and sections 3318.05 and | 1006 |
3318.08 of the Revised Code. | 1007 |
(3) That the question of any tax levy specified in a | 1008 |
resolution described in division (A)(2)(a) of this section, if | 1009 |
required, shall be submitted to the electors of the school | 1010 |
district at the next general or primary election, if there be a | 1011 |
general or primary election not less than seventy-five and not | 1012 |
more than ninety-five days after the day of the adoption of such | 1013 |
resolution or, if not, at a special election to be held at a time | 1014 |
specified in the resolution which shall be not less than | 1015 |
seventy-five days after the day of the adoption of the resolution | 1016 |
and which shall be in accordance with the requirements of section | 1017 |
3501.01 of the Revised Code. | 1018 |
Such resolution shall also state that the question of issuing | 1019 |
bonds of the board shall be combined in a single proposal with the | 1020 |
question of such tax levy. More than one election under this | 1021 |
section may be held in any one calendar year. Such resolution | 1022 |
shall specify both of the following: | 1023 |
(a) That the rate which it is necessary to levy shall be at | 1024 |
the rate of not less than one-half mill for each one dollar of | 1025 |
valuation, and that such tax shall be levied for a period of | 1026 |
twenty-three years; | 1027 |
(b) That the proceeds of the tax shall be used to pay the | 1028 |
cost of maintaining the classroom facilities included in the | 1029 |
project. | 1030 |
(B) A copy of a resolution adopted under division (A) of this | 1031 |
section shall after its passage and not less than seventy-five | 1032 |
days prior to the date set therein for the election be certified | 1033 |
to the county board of elections. | 1034 |
The resolution of the school district board, in addition to | 1035 |
meeting other applicable requirements of section 133.18 of the | 1036 |
Revised Code, shall state that the amount of bonds to be issued | 1037 |
will be an amount equal to the school district's portion of the | 1038 |
basic project cost, and state the maximum maturity of the bonds | 1039 |
which may be any number of years not exceeding the term calculated | 1040 |
under section 133.20 of the Revised Code as determined by the | 1041 |
board. In estimating the amount of bonds to be issued, the board | 1042 |
shall take into consideration the amount of moneys then in the | 1043 |
bond retirement fund and the amount of moneys to be collected for | 1044 |
and disbursed from the bond retirement fund during the remainder | 1045 |
of the year in which the resolution of necessity is adopted. | 1046 |
If the bonds are to be issued in more than one series, the | 1047 |
resolution may state, in addition to the information required to | 1048 |
be stated under division (B)(3) of section 133.18 of the Revised | 1049 |
Code, the number of series, which shall not exceed five, the | 1050 |
principal amount of each series, and the approximate date each | 1051 |
series will be issued, and may provide that no series, or any | 1052 |
portion thereof, may be issued before such date. Upon such a | 1053 |
resolution being certified to the county auditor as required by | 1054 |
division (C) of section 133.18 of the Revised Code, the county | 1055 |
auditor, in calculating, advising, and confirming the estimated | 1056 |
average annual property tax levy under that division, shall also | 1057 |
calculate, advise, and confirm by certification the estimated | 1058 |
average property tax levy for each series of bonds to be issued. | 1059 |
Notice of the election shall include the fact that the tax | 1060 |
levy shall be at the rate of not less than one-half mill for each | 1061 |
one dollar of valuation for a period of twenty-three years, and | 1062 |
that the proceeds of the tax shall be used to pay the cost of | 1063 |
maintaining the classroom facilities included in the project. | 1064 |
If the bonds are to be issued in more than one series, the | 1065 |
board of education, when filing copies of the resolution with the | 1066 |
board of elections as required by division (D) of section 133.18 | 1067 |
of the Revised Code, may direct the board of elections to include | 1068 |
in the notice of election the principal amount and approximate | 1069 |
date of each series, the maximum number of years over which the | 1070 |
principal of each series may be paid, the estimated additional | 1071 |
average property tax levy for each series, and the first calendar | 1072 |
year in which the tax is expected to be due for each series, in | 1073 |
addition to the information required to be stated in the notice | 1074 |
under | 1075 |
Revised Code. | 1076 |
(C)(1) Except as otherwise provided in division (C)(2) of | 1077 |
this section, the form of the ballot to be used at such election | 1078 |
shall be: | 1079 |
"A majority affirmative vote is necessary for passage. | 1080 |
Shall bonds be issued by the ............ (here insert name | 1081 |
of school district) school district to pay the local share of | 1082 |
school construction under the State of Ohio Classroom Facilities | 1083 |
Assistance Program in the principal amount of ............ (here | 1084 |
insert principal amount of the bond issue), to be repaid annually | 1085 |
over a maximum period of ............ (here insert the maximum | 1086 |
number of years over which the principal of the bonds may be paid) | 1087 |
years, and an annual levy of property taxes be made outside the | 1088 |
ten-mill limitation, estimated by the county auditor to average | 1089 |
over the repayment period of the bond issue ............ (here | 1090 |
insert the number of mills estimated) mills for each one dollar of | 1091 |
tax valuation, which amounts to ............ (rate expressed in | 1092 |
cents or dollars and cents, such as "thirty-six cents" or "$0.36") | 1093 |
for each one hundred dollars of tax valuation to pay the annual | 1094 |
debt charges on the bonds and to pay debt charges on any notes | 1095 |
issued in anticipation of the bonds?" | 1096 |
1097 |
1098 |
1099 |
1100 |
"Shall an additional levy of taxes be made for a period of | 1101 |
twenty-three years to benefit the ............ (here insert name | 1102 |
of school district) school district, the proceeds of which shall | 1103 |
be used to pay the cost of maintaining the classroom facilities | 1104 |
included in the project at the rate of .......... (here insert the | 1105 |
number of mills, which shall not be less than one-half mill) mills | 1106 |
for each one dollar of valuation? | 1107 |
1108 |
FOR THE BOND ISSUE AND TAX LEVY | 1109 | ||||
AGAINST THE BOND ISSUE AND TAX LEVY | " | 1110 |
1111 |
(2) If authority is sought to issue bonds in more than one | 1112 |
series and the board of education so elects, the form of the | 1113 |
ballot shall be as prescribed in section 3318.062 of the Revised | 1114 |
Code. If the board of education elects the form of the ballot | 1115 |
prescribed in that section, it shall so state in the resolution | 1116 |
adopted under this section. | 1117 |
(D) If it is necessary for the school district to acquire a | 1118 |
site for the classroom facilities to be acquired pursuant to | 1119 |
sections 3318.01 to 3318.20 of the Revised Code, the district | 1120 |
board may propose either to issue bonds of the board or to levy a | 1121 |
tax to pay for the acquisition of such site, and may combine the | 1122 |
question of doing so with the questions specified in division (B) | 1123 |
of this section. Bonds issued under this division for the purpose | 1124 |
of acquiring a site are a general obligation of the school | 1125 |
district and are Chapter 133. securities. | 1126 |
The form of that portion of the ballot to include the | 1127 |
question of either issuing bonds or levying a tax for site | 1128 |
acquisition purposes shall be one of the following: | 1129 |
(1) "Shall bonds be issued by the ............ (here insert | 1130 |
name of the school district) school district to pay costs of | 1131 |
acquiring a site for classroom facilities under the State of Ohio | 1132 |
Classroom Facilities Assistance Program in the principal amount of | 1133 |
.......... (here insert principal amount of the bond issue), to be | 1134 |
repaid annually over a maximum period of .......... (here insert | 1135 |
maximum number of years over which the principal of the bonds may | 1136 |
be paid) years, and an annual levy of property taxes be made | 1137 |
outside the ten-mill limitation, estimated by the county auditor | 1138 |
to average over the repayment period of the bond issue .......... | 1139 |
(here insert number of mills) mills for each one dollar of tax | 1140 |
valuation, which amount to .......... (here insert rate expressed | 1141 |
in cents or dollars and cents, such as "thirty-six cents" or | 1142 |
"$0.36") for each one hundred dollars of valuation to pay the | 1143 |
annual debt charges on the bonds and to pay debt charges on any | 1144 |
notes issued in anticipation of the bonds?" | 1145 |
(2) "Shall an additional levy of taxes outside the ten-mill | 1146 |
limitation be made for the benefit of the .......... (here insert | 1147 |
name of the school district) school district for the purpose of | 1148 |
acquiring a site for classroom facilities in the sum of ......... | 1149 |
(here insert annual amount the levy is to produce) estimated by | 1150 |
the county auditor to average ........ (here insert number of | 1151 |
mills) mills for each one hundred dollars of valuation, for a | 1152 |
period of ......... (here insert number of years the millage is to | 1153 |
be imposed) years?" | 1154 |
Where it is necessary to combine the question of issuing | 1155 |
bonds of the school district and levying a tax as described in | 1156 |
division (B) of this section with the question of issuing bonds of | 1157 |
the school district for acquisition of a site, the question | 1158 |
specified in that division to be voted on shall be "For the Bond | 1159 |
Issues and the Tax Levy" and "Against the Bond Issues and the Tax | 1160 |
Levy." | 1161 |
Where it is necessary to combine the question of issuing | 1162 |
bonds of the school district and levying a tax as described in | 1163 |
division (B) of this section with the question of levying a tax | 1164 |
for the acquisition of a site, the question specified in that | 1165 |
division to be voted on shall be "For the Bond Issue and the Tax | 1166 |
Levies" and "Against the Bond Issue and the Tax Levies." | 1167 |
Where the school district board chooses to combine the | 1168 |
question in division (B) of this section with any of the | 1169 |
additional questions described in divisions (A) to (D) of section | 1170 |
3318.056 of the Revised Code, the question specified in division | 1171 |
(B) of this section to be voted on shall be "For the Bond Issues | 1172 |
and the Tax Levies" and "Against the Bond Issues and the Tax | 1173 |
Levies." | 1174 |
If a majority of those voting upon a proposition hereunder | 1175 |
which includes the question of issuing bonds vote in favor | 1176 |
thereof, and if the agreement provided for by section 3318.08 of | 1177 |
the Revised Code has been entered into, the school district board | 1178 |
may proceed under Chapter 133. of the Revised Code, with the | 1179 |
issuance of bonds or bond anticipation notes in accordance with | 1180 |
the terms of the agreement. | 1181 |
Sec. 3318.063. If the board of education of a city, exempted | 1182 |
village, or local school district that has entered into an | 1183 |
agreement under section 3318.051 of the Revised Code to make | 1184 |
transfers of money in lieu of levying the tax for maintenance of | 1185 |
the classroom facilities included in the district's project | 1186 |
determines that it no longer can continue making the transfers so | 1187 |
agreed to and desires to rescind that agreement, the board shall | 1188 |
adopt the resolution to submit the question of the tax levy | 1189 |
prescribed in this section. | 1190 |
The resolution shall declare that the question of a tax levy | 1191 |
specified in division (F) of section 3318.051 of the Revised Code | 1192 |
shall be submitted to the electors of the school district at the | 1193 |
next general or primary election, if there be a general or primary | 1194 |
election not less than seventy-five and not more than ninety-five | 1195 |
days after the day of the adoption of such resolution or, if not, | 1196 |
at a special election to be held at a time specified in the | 1197 |
resolution which shall be not less than seventy-five days after | 1198 |
the day of the adoption of the resolution and which shall be in | 1199 |
accordance with the requirements of section 3501.01 of the Revised | 1200 |
Code. Such resolution shall specify both of the following: | 1201 |
(A) That the rate which it is necessary to levy shall be at | 1202 |
the rate of not less than one-half mill for each one dollar of | 1203 |
valuation, and that such tax shall be levied for the number of | 1204 |
years required by division (F) of section 3318.051 of the Revised | 1205 |
Code; | 1206 |
(B) That the proceeds of the tax shall be used to pay the | 1207 |
cost of maintaining the classroom facilities included in the | 1208 |
project. | 1209 |
A copy of such resolution shall after its passage and not | 1210 |
less than seventy-five days prior to the date set therein for the | 1211 |
election be certified to the county board of elections. | 1212 |
Notice of the election shall include the fact that the tax | 1213 |
levy shall be at the rate of not less than one-half mill for each | 1214 |
one dollar of valuation for the number of years required by | 1215 |
division (F) of section 3318.051 of the Revised Code, and that the | 1216 |
proceeds of the tax shall be used to pay the cost of maintaining | 1217 |
the classroom facilities included in the project. | 1218 |
The form of the ballot to be used at such election shall be: | 1219 |
"Shall a levy of taxes be made for a period of ............ | 1220 |
(here insert the number of years, which shall not be less than the | 1221 |
number required by division (F) of section 3318.051 of the Revised | 1222 |
Code) years to benefit the ............ (here insert name of | 1223 |
school district) school district, the proceeds of which shall be | 1224 |
used to pay the cost of maintaining the classroom facilities | 1225 |
included in the project at the rate of .......... (here insert the | 1226 |
number of mills, which shall not be less than one-half mill) mills | 1227 |
for each one dollar of valuation? | 1228 |
1229 |
FOR THE TAX LEVY | 1230 | ||||
AGAINST THE TAX LEVY | " | 1231 |
1232 |
Sec. 3318.08. Except in the case of a joint vocational | 1233 |
school district that receives assistance under sections 3318.40 to | 1234 |
3318.45 of the Revised Code, if the requisite favorable vote on | 1235 |
the election is obtained, or if the school district board has | 1236 |
resolved to apply the proceeds of a property tax levy or the | 1237 |
proceeds of an income tax, or a combination of proceeds from such | 1238 |
taxes, as authorized in section 3318.052 of the Revised Code, the | 1239 |
Ohio school facilities commission, upon certification to it of | 1240 |
either the results of the election or the resolution under section | 1241 |
3318.052 of the Revised Code, shall enter into a written agreement | 1242 |
with the school district board for the construction and sale of | 1243 |
the project. In the case of a joint vocational school district | 1244 |
that receives assistance under sections 3318.40 to 3318.45 of the | 1245 |
Revised Code, if the school district board of education and the | 1246 |
school district electors have satisfied the conditions prescribed | 1247 |
in division (D)(1) of section 3318.41 of the Revised Code, the | 1248 |
commission shall enter into an agreement with the school district | 1249 |
board for the construction and sale of the project. In either | 1250 |
case, the agreement shall include, but need not be limited to, the | 1251 |
following provisions: | 1252 |
(A) The sale and issuance of bonds or notes in anticipation | 1253 |
thereof, as soon as practicable after the execution of the | 1254 |
agreement, in an amount equal to the school district's portion of | 1255 |
the basic project cost, including any securities authorized under | 1256 |
division (J) of section 133.06 of the Revised Code and dedicated | 1257 |
by the school district board to payment of the district's portion | 1258 |
of the basic project cost of the project; provided, that if at | 1259 |
that time the county treasurer of each county in which the school | 1260 |
district is located has not commenced the collection of taxes on | 1261 |
the general duplicate of real and public utility property for the | 1262 |
year in which the controlling board approved the project, the | 1263 |
school district board shall authorize the issuance of a first | 1264 |
installment of bond anticipation notes in an amount specified by | 1265 |
the agreement, which amount shall not exceed an amount necessary | 1266 |
to raise the net bonded indebtedness of the school district as of | 1267 |
the date of the controlling board's approval to within five | 1268 |
thousand dollars of the required level of indebtedness for the | 1269 |
preceding year. In the event that a first installment of bond | 1270 |
anticipation notes is issued, the school district board shall, as | 1271 |
soon as practicable after the county treasurer of each county in | 1272 |
which the school district is located has commenced the collection | 1273 |
of taxes on the general duplicate of real and public utility | 1274 |
property for the year in which the controlling board approved the | 1275 |
project, authorize the issuance of a second and final installment | 1276 |
of bond anticipation notes or a first and final issue of bonds. | 1277 |
The combined value of the first and second installment of | 1278 |
bond anticipation notes or the value of the first and final issue | 1279 |
of bonds shall be equal to the school district's portion of the | 1280 |
basic project cost. The proceeds of any such bonds shall be used | 1281 |
first to retire any bond anticipation notes. Otherwise, the | 1282 |
proceeds of such bonds and of any bond anticipation notes, except | 1283 |
the premium and accrued interest thereon, shall be deposited in | 1284 |
the school district's project construction fund. In determining | 1285 |
the amount of net bonded indebtedness for the purpose of fixing | 1286 |
the amount of an issue of either bonds or bond anticipation notes, | 1287 |
gross indebtedness shall be reduced by moneys in the bond | 1288 |
retirement fund only to the extent of the moneys therein on the | 1289 |
first day of the year preceding the year in which the controlling | 1290 |
board approved the project. Should there be a decrease in the tax | 1291 |
valuation of the school district so that the amount of | 1292 |
indebtedness that can be incurred on the tax duplicates for the | 1293 |
year in which the controlling board approved the project is less | 1294 |
than the amount of the first installment of bond anticipation | 1295 |
notes, there shall be paid from the school district's project | 1296 |
construction fund to the school district's bond retirement fund to | 1297 |
be applied against such notes an amount sufficient to cause the | 1298 |
net bonded indebtedness of the school district, as of the first | 1299 |
day of the year following the year in which the controlling board | 1300 |
approved the project, to be within five thousand dollars of the | 1301 |
required level of indebtedness for the year in which the | 1302 |
controlling board approved the project. The maximum amount of | 1303 |
indebtedness to be incurred by any school district board as its | 1304 |
share of the cost of the project is either an amount that will | 1305 |
cause its net bonded indebtedness, as of the first day of the year | 1306 |
following the year in which the controlling board approved the | 1307 |
project, to be within five thousand dollars of the required level | 1308 |
of indebtedness, or an amount equal to the required percentage of | 1309 |
the basic project costs, whichever is greater. All bonds and bond | 1310 |
anticipation notes shall be issued in accordance with Chapter 133. | 1311 |
of the Revised Code, and notes may be renewed as provided in | 1312 |
section 133.22 of the Revised Code. | 1313 |
(B) The transfer of such funds of the school district board | 1314 |
available for the project, together with the proceeds of the sale | 1315 |
of the bonds or notes, except premium, accrued interest, and | 1316 |
interest included in the amount of the issue, to the school | 1317 |
district's project construction fund; | 1318 |
(C) For all school districts except joint vocational school | 1319 |
districts that receive assistance under sections 3318.40 to | 1320 |
3318.45 of the Revised Code, the following provisions as | 1321 |
applicable: | 1322 |
(1) If section 3318.052 of the Revised Code applies, the | 1323 |
earmarking of the proceeds of a tax levied under section 5705.21 | 1324 |
of the Revised Code for general permanent improvements or under | 1325 |
section 5705.218 of the Revised Code for the purpose of permanent | 1326 |
improvements, or the proceeds of a school district income tax | 1327 |
levied under Chapter 5748. of the Revised Code, or the proceeds | 1328 |
from a combination of those two taxes, in an amount to pay all or | 1329 |
part of the service charges on bonds issued to pay the school | 1330 |
district portion of the project and an amount equivalent to all or | 1331 |
part of the tax required under division (B) of section 3318.05 of | 1332 |
the Revised Code; | 1333 |
(2) If section 3318.052 of the Revised Code does not apply, | 1334 |
1335 |
(a) The levy of the tax authorized at the election for the | 1336 |
payment of maintenance costs, as specified in division (B) of | 1337 |
section 3318.05 of the Revised Code; | 1338 |
(b) If the school district electors have approved a | 1339 |
continuing tax for general permanent improvements under section | 1340 |
5705.21 of the Revised Code and that tax can be used for | 1341 |
maintenance, the earmarking of an amount of the proceeds from such | 1342 |
tax for maintenance of classroom facilities as specified in | 1343 |
division (B) of section 3318.05 of the Revised Code; | 1344 |
(c) If, in lieu of the tax otherwise required under division | 1345 |
(B) of section 3318.05 of the Revised Code, the commission has | 1346 |
approved the transfer of money to the maintenance fund in | 1347 |
accordance with section 3318.051 of the Revised Code, a | 1348 |
requirement that the district board comply with the provisions | 1349 |
that section. The district board may rescind the provision | 1350 |
prescribed under division (C)(2)(c) of this section only so long | 1351 |
as the electors of the district have approved, in accordance with | 1352 |
section 3318.063 of the Revised Code, the levy of a tax for the | 1353 |
maintenance of the classroom facilities acquired under the | 1354 |
district's project and that levy continues to be collected as | 1355 |
approved by the electors. | 1356 |
(D) For joint vocational school districts that receive | 1357 |
assistance under sections 3318.40 to 3318.45 of the Revised Code, | 1358 |
provision for deposit of school district moneys dedicated to | 1359 |
maintenance of the classroom facilities acquired under those | 1360 |
sections as prescribed in section 3318.43 of the Revised Code; | 1361 |
(E) Dedication of any local donated contribution as provided | 1362 |
for under section 3318.084 of the Revised Code, including a | 1363 |
schedule for depositing such moneys applied as an offset of the | 1364 |
district's obligation to levy the tax described in division (B) of | 1365 |
section 3318.05 of the Revised Code as required under division | 1366 |
(D)(2) of section 3318.084 of the Revised Code; | 1367 |
(F) Ownership of or interest in the project during the period | 1368 |
of construction, which shall be divided between the commission and | 1369 |
the school district board in proportion to their respective | 1370 |
contributions to the school district's project construction fund; | 1371 |
(G) Maintenance of the state's interest in the project until | 1372 |
any obligations issued for the project under section 3318.26 of | 1373 |
the Revised Code are no longer outstanding; | 1374 |
(H) The insurance of the project by the school district from | 1375 |
the time there is an insurable interest therein and so long as the | 1376 |
state retains any ownership or interest in the project pursuant to | 1377 |
division (F) of this section, in such amounts and against such | 1378 |
risks as the commission shall require; provided, that the cost of | 1379 |
any required insurance until the project is completed shall be a | 1380 |
part of the basic project cost; | 1381 |
(I) The certification by the director of budget and | 1382 |
management that funds are available and have been set aside to | 1383 |
meet the state's share of the basic project cost as approved by | 1384 |
the controlling board pursuant to either section 3318.04 or | 1385 |
division (B)(1) of section 3318.41 of the Revised Code; | 1386 |
(J) Authorization of the school district board to advertise | 1387 |
for and receive construction bids for the project, for and on | 1388 |
behalf of the commission, and to award contracts in the name of | 1389 |
the state subject to approval by the commission; | 1390 |
(K) Provisions for the disbursement of moneys from the school | 1391 |
district's project account upon issuance by the commission or the | 1392 |
commission's designated representative of vouchers for work done | 1393 |
to be certified to the commission by the treasurer of the school | 1394 |
district board; | 1395 |
(L) Disposal of any balance left in the school district's | 1396 |
project construction fund upon completion of the project; | 1397 |
(M) Limitations upon use of the project or any part of it so | 1398 |
long as any obligations issued to finance the project under | 1399 |
section 3318.26 of the Revised Code are outstanding; | 1400 |
(N) Provision for vesting the state's interest in the project | 1401 |
to the school district board when the obligations issued to | 1402 |
finance the project under section 3318.26 of the Revised Code are | 1403 |
outstanding; | 1404 |
(O) Provision for deposit of an executed copy of the | 1405 |
agreement in the office of the commission; | 1406 |
(P) Provision for termination of the contract and release of | 1407 |
the funds encumbered at the time of the conditional approval, if | 1408 |
the proceeds of the sale of the bonds of the school district board | 1409 |
are not paid into the school district's project construction fund | 1410 |
and if bids for the construction of the project have not been | 1411 |
taken within such period after the execution of the agreement as | 1412 |
may be fixed by the commission; | 1413 |
(Q) Provision for the school district to maintain the project | 1414 |
in accordance with a plan approved by the commission; | 1415 |
(R)(1) For all school districts except a district undertaking | 1416 |
a project under section 3318.38 of the Revised Code or a joint | 1417 |
vocational school district undertaking a project under sections | 1418 |
3318.40 to 3318.45 of the Revised Code, provision that all state | 1419 |
funds reserved and encumbered to pay the state share of the cost | 1420 |
of the project pursuant to section 3318.03 of the Revised Code be | 1421 |
spent on the construction or acquisition of the project prior to | 1422 |
the expenditure of any funds provided by the school district to | 1423 |
pay for its share of the project cost, unless the school district | 1424 |
certifies to the commission that expenditure by the school | 1425 |
district is necessary to maintain the tax-exempt status of notes | 1426 |
or bonds issued by the school district to pay for its share of the | 1427 |
project cost or to comply with applicable temporary investment | 1428 |
periods or spending exceptions to rebate as provided for under | 1429 |
federal law in regard to those notes or bonds, in which cases, the | 1430 |
school district may commit to spend, or spend, a portion of the | 1431 |
funds it provides; | 1432 |
(2) For a school district undertaking a project under section | 1433 |
3318.38 of the Revised Code or a joint vocational school district | 1434 |
undertaking a project under sections 3318.40 to 3318.45 of the | 1435 |
Revised Code, provision that the state funds reserved and | 1436 |
encumbered and the funds provided by the school district to pay | 1437 |
the basic project cost of any segment of the project, or of the | 1438 |
entire project if it is not divided into segments, be spent on the | 1439 |
construction and acquisition of the project simultaneously in | 1440 |
proportion to the state's and the school district's respective | 1441 |
shares of that basic project cost as determined under section | 1442 |
3318.032 of the Revised Code or, if the district is a joint | 1443 |
vocational school district, under section 3318.42 of the Revised | 1444 |
Code. | 1445 |
(S) A provision stipulating that the commission may prohibit | 1446 |
the district from proceeding with any project if the commission | 1447 |
determines that the site is not suitable for construction | 1448 |
purposes. The commission may perform soil tests in its | 1449 |
determination of whether a site is appropriate for construction | 1450 |
purposes. | 1451 |
(T) A provision stipulating that, unless otherwise authorized | 1452 |
by the commission, any contingency reserve portion of the | 1453 |
construction budget prescribed by the commission shall be used | 1454 |
only to pay costs resulting from unforeseen job conditions, to | 1455 |
comply with rulings regarding building and other codes, to pay | 1456 |
costs related to design clarifications or corrections to contract | 1457 |
documents, and to pay the costs of settlements or judgments | 1458 |
related to the project as provided under section 3318.086 of the | 1459 |
Revised Code; | 1460 |
(U) Provision stipulating that for continued release of | 1461 |
project funds the school district board shall comply with section | 1462 |
3313.41 of the Revised Code throughout the project and shall | 1463 |
notify the department of education and the Ohio community school | 1464 |
association when the board plans to dispose of facilities by sale | 1465 |
under that section; | 1466 |
(V) Provision that the commission shall not approve a | 1467 |
contract for demolition of a facility until the school district | 1468 |
board has complied with section 3313.41 of the Revised Code | 1469 |
relative to that facility, unless demolition of that facility is | 1470 |
to clear a site for construction of a replacement facility | 1471 |
included in the district's project. | 1472 |
Sec. 3318.121. As used in this section, "big-eight school | 1473 |
district" has the same meaning as in section 3314.02 of the | 1474 |
Revised Code. | 1475 |
Notwithstanding any provision to the contrary in section | 1476 |
3318.12 or Chapter 5705. of the Revised Code, a big-eight school | 1477 |
district receiving assistance for a project under this chapter, | 1478 |
that has opted with the approval of the Ohio school facilities | 1479 |
commission to divide the project into discrete segments to be | 1480 |
completed sequentially, or otherwise, may, with the approval of | 1481 |
the commission or the commission's designated representative, and | 1482 |
pursuant to a resolution adopted by the school district board, | 1483 |
transfer to a special construction fund investment earnings | 1484 |
credited to the project construction fund that are attributable to | 1485 |
the district's contribution to that fund, if the school district | 1486 |
board and the commission, or its designated representative, | 1487 |
determine that the unspent amount of the district's contribution | 1488 |
to the project construction fund, including any investment | 1489 |
earnings on that contribution that are not to be transferred to | 1490 |
the special construction fund, together with the principal amount | 1491 |
of any additional securities authorized by the voters of the | 1492 |
district to be issued to pay the local share of the basic project | 1493 |
cost of the entire project that have not yet been issued by the | 1494 |
district, are projected at the time of the transfer to be not less | 1495 |
than one hundred ten per cent of the amount required to provide | 1496 |
for the entire remaining local share of the basic project cost | 1497 |
because of reductions in the scope and estimated cost of the | 1498 |
project that have been incorporated in the district's approved | 1499 |
master facilities plan. The money in that special construction | 1500 |
fund, including investment earnings attributable to money in that | 1501 |
fund, shall be used by the district solely to pay costs of | 1502 |
classroom facilities (A) in later segments of the project that are | 1503 |
consistent with the specifications for plans and materials for | 1504 |
classroom facilities adopted by the commission and those | 1505 |
specifications used by the district for classroom facilities | 1506 |
included in one or more prior segments, but which would cause the | 1507 |
cost of the facilities in one or more later segments to be in | 1508 |
excess of the approved budgeted basic project cost for the segment | 1509 |
to be shared by the state and the district in proportion to the | 1510 |
state's and the school district's respective shares of the basic | 1511 |
project cost as determined under section 3318.032 of the Revised | 1512 |
Code, or (B) that were included in the master facilities plan | 1513 |
prior to the reduction in scope. All investment earnings on a | 1514 |
district's special construction fund shall be credited to the | 1515 |
fund. After the entire project has been completed, any investment | 1516 |
earnings remaining in the special construction fund shall be | 1517 |
transferred to the district's maintenance fund required by | 1518 |
division (B) of section 3318.05 of the Revised Code, and used | 1519 |
solely for maintaining the classroom facilities included in the | 1520 |
project. | 1521 |
Sec. 3318.18. (A) As used in this section: | 1522 |
(1) "Valuation" of a school district means the sum of the | 1523 |
amounts described in divisions (A)(1) and (2) of section 3317.021 | 1524 |
of the Revised Code as most recently certified for the district | 1525 |
before the annual computation is made under division (B) of this | 1526 |
section. | 1527 |
(2) "Valuation per pupil" of a school district means the | 1528 |
district's valuation divided by the district's formula ADM as most | 1529 |
recently reported for October under section 3317.03 of the Revised | 1530 |
Code before the annual computation is made under division (B) of | 1531 |
this section. | 1532 |
(3) "Statewide average valuation per pupil" means the total | 1533 |
of the valuations of all school districts divided by the total of | 1534 |
the formula ADMs of all school districts as most recently reported | 1535 |
for October under section 3317.03 of the Revised Code before the | 1536 |
annual computation is made under division (C) of this section. | 1537 |
(4) "Maintenance levy requirement" means the tax required to | 1538 |
be levied pursuant to division (C)(2)(a) of section 3318.08 and | 1539 |
division (B) of section 3318.05 of the Revised Code or the | 1540 |
application of proceeds of another levy to paying the costs of | 1541 |
maintaining classroom facilities pursuant to division (A)(2) of | 1542 |
section 3318.052, division (C)(1) or (C)(2)(b) of section 3318.08, | 1543 |
or division (D)(2) of section 3318.36 of the Revised Code, or a | 1544 |
combination thereof. | 1545 |
(5) "Project agreement" means an agreement between a school | 1546 |
district and the Ohio school facilities commission under section | 1547 |
3318.08 or division (B)(1) of section 3318.36 of the Revised Code. | 1548 |
(B) On or before July 1, 2006, the department of education | 1549 |
shall compute the statewide average valuation per pupil and the | 1550 |
valuation per pupil of each school district, and provide them to | 1551 |
the Ohio school facilities commission. On or before the first day | 1552 |
of July each year beginning in 2007, the department of education | 1553 |
shall compute the statewide average valuation per pupil and the | 1554 |
valuation per pupil of each school district that has not already | 1555 |
entered into a project agreement, and provide the results of those | 1556 |
computations to the commission. | 1557 |
(C)(1) At the time the Ohio school facilities commission | 1558 |
enters into a project agreement with a school district, the | 1559 |
commission shall compute the difference between the district's | 1560 |
valuation per pupil and the statewide average valuation per pupil | 1561 |
as most recently provided to the commission under division (B) of | 1562 |
this section. If the school district's valuation per pupil is less | 1563 |
than the average statewide valuation per pupil, the commission | 1564 |
shall multiply the difference between those amounts by one-half | 1565 |
mill times the formula ADM of the district as most recently | 1566 |
reported to the department of education for October under division | 1567 |
(A) of section 3317.03 of the Revised Code. The commission shall | 1568 |
certify the resulting product to the department of education, | 1569 |
along with the date on which the maintenance levy requirement | 1570 |
terminates as provided in the project agreement between the school | 1571 |
district board and the commission. | 1572 |
(2) In the case of a school district that entered into a | 1573 |
project agreement after July 1, 1997, but before July 1, 2006, the | 1574 |
commission shall make the computation described in division (C)(1) | 1575 |
of this section on the basis of the district's valuation per pupil | 1576 |
and the statewide average valuation per pupil computed as of | 1577 |
September 1, 2006, and the district's formula ADM reported for | 1578 |
October 2005. | 1579 |
(3) The amount computed for a school district under division | 1580 |
(C)(1) or (2) of this section shall not change for the period | 1581 |
during which payments are made to the district under division (D) | 1582 |
of this section. | 1583 |
(4) A computation need not be made under division (C)(1) or | 1584 |
(2) of this section for a school district that certified a | 1585 |
resolution to the commission under division (D)(3) of section | 1586 |
3318.36 of the Revised Code until the district becomes eligible | 1587 |
for state assistance as provided in that division. | 1588 |
(D) In the fourth quarter of each fiscal year, for each | 1589 |
school district for which a computation has been made under | 1590 |
division (C) of this section, the department of education shall | 1591 |
pay the amount computed to each such school district. Payments | 1592 |
shall be made to a school district each year until and including | 1593 |
the tax year in which the district's maintenance levy requirement | 1594 |
terminates. Payments shall be paid from the half-mill equalization | 1595 |
fund, subject to appropriation by the general assembly. However, | 1596 |
the department shall make no payments under this section to any | 1597 |
district that elects the procedure authorized by section 3318.051 | 1598 |
of the Revised Code. | 1599 |
(E) Payments made to a school district under this section | 1600 |
shall be credited to the district's classroom facilities | 1601 |
maintenance fund and shall be used only for the purpose of | 1602 |
maintaining facilities constructed or renovated under the project | 1603 |
agreement. | 1604 |
(F) There is hereby created in the state treasury the | 1605 |
half-mill equalization fund. The fund shall receive transfers | 1606 |
pursuant to section 5727.85 of the Revised Code. The fund shall be | 1607 |
used first to make annual payments under division (D) of this | 1608 |
section. If a balance remains in the fund after such payments are | 1609 |
made in full for a year, the Ohio school facilities commission may | 1610 |
request the controlling board to transfer a reasonable amount from | 1611 |
such remaining balance to the public school building fund created | 1612 |
under section 3318.15 of the Revised Code for the purposes of this | 1613 |
chapter. | 1614 |
All investment earnings arising from investment of money in | 1615 |
the half-mill equalization fund shall be credited to the fund. | 1616 |
Sec. 3318.36. (A)(1) As used in this section: | 1617 |
(a) "Ohio school facilities commission," "classroom | 1618 |
facilities," "school district," "school district board," "net | 1619 |
bonded indebtedness," "required percentage of the basic project | 1620 |
costs," "basic project cost," "valuation," and "percentile" have | 1621 |
the same meanings as in section 3318.01 of the Revised Code. | 1622 |
(b) "Required level of indebtedness" means five per cent of | 1623 |
the school district's valuation for the year preceding the year in | 1624 |
which the commission and school district enter into an agreement | 1625 |
under division (B) of this section, plus [two one-hundredths of | 1626 |
one per cent multiplied by (the percentile in which the district | 1627 |
ranks minus one)]. | 1628 |
(c) "Local resources" means any moneys generated in any | 1629 |
manner permitted for a school district board to raise the school | 1630 |
district portion of a project undertaken with assistance under | 1631 |
sections 3318.01 to 3318.20 of the Revised Code. | 1632 |
(2) For purposes of determining either the required level of | 1633 |
indebtedness, as defined in division (A)(1)(b) of this section, or | 1634 |
the required percentage of the basic project costs, under division | 1635 |
(C)(1) of this section, the percentile ranking of a school | 1636 |
district with which the commission has entered into an agreement | 1637 |
under this section between the first day of July and the | 1638 |
thirty-first day of August in each fiscal year is the percentile | 1639 |
ranking calculated for that district for the immediately preceding | 1640 |
fiscal year, and the percentile ranking of a school district with | 1641 |
which the commission has entered into such agreement between the | 1642 |
first day of September and the thirtieth day of June in each | 1643 |
fiscal year is the percentile ranking calculated for that district | 1644 |
for the current fiscal year. | 1645 |
(B)(1) There is hereby established the school building | 1646 |
assistance expedited local partnership program. Under the program, | 1647 |
the Ohio school facilities commission may enter into an agreement | 1648 |
with the school district board of any school district under which | 1649 |
the school district board may proceed with the new construction or | 1650 |
major repairs of a part of the school district's classroom | 1651 |
facilities needs, as determined under sections 3318.01 to 3318.20 | 1652 |
of the Revised Code, through the expenditure of local resources | 1653 |
prior to the school district's eligibility for state assistance | 1654 |
under sections 3318.01 to 3318.20 of the Revised Code and may | 1655 |
apply that expenditure toward meeting the school district's | 1656 |
portion of the basic project cost of the total of the school | 1657 |
district's classroom facilities needs, as determined under | 1658 |
sections 3318.01 to 3318.20 of the Revised Code and as | 1659 |
recalculated under division (E) of this section, that are eligible | 1660 |
for state assistance under sections 3318.01 to 3318.20 of the | 1661 |
Revised Code when the school district becomes eligible for such | 1662 |
state assistance. Any school district that is reasonably expected | 1663 |
to receive assistance under sections 3318.01 to 3318.20 of the | 1664 |
Revised Code within two fiscal years from the date the school | 1665 |
district adopts its resolution under division (B) of this section | 1666 |
shall not be eligible to participate in the program. | 1667 |
(2) To participate in the program, a school district board | 1668 |
shall first adopt a resolution certifying to the commission the | 1669 |
board's intent to participate in the program. | 1670 |
The resolution shall specify the approximate date that the | 1671 |
board intends to seek elector approval of any bond or tax measures | 1672 |
or to apply other local resources to use to pay the cost of | 1673 |
classroom facilities to be constructed under this section. The | 1674 |
resolution may specify the application of local resources or | 1675 |
elector-approved bond or tax measures after the resolution is | 1676 |
adopted by the board, and in such case the board may proceed with | 1677 |
a discrete portion of its project under this section as soon as | 1678 |
the commission and the controlling board have approved the basic | 1679 |
project cost of the district's classroom facilities needs as | 1680 |
specified in division (D) of this section. The board shall submit | 1681 |
its resolution to the commission not later than ten days after the | 1682 |
date the resolution is adopted by the board. | 1683 |
The commission shall not consider any resolution that is | 1684 |
submitted pursuant to division (B)(2) of this section, as amended | 1685 |
by this amendment, sooner than September 14, 2000. | 1686 |
(3) Any project under this section shall comply with section | 1687 |
3318.03 of the Revised Code and with any specifications for plans | 1688 |
and materials for classroom facilities adopted by the commission | 1689 |
under section 3318.04 of the Revised Code. | 1690 |
(4) If a school district that enters into an agreement under | 1691 |
this section has not begun a project applying local resources as | 1692 |
provided for under that agreement at the time the district is | 1693 |
notified by the commission that it is eligible to receive state | 1694 |
assistance under sections 3318.01 to 3318.20 of the Revised Code, | 1695 |
all assessment and agreement documents entered into under this | 1696 |
section are void. | 1697 |
(5) Only construction of or repairs to classroom facilities | 1698 |
that have been approved by the commission and have been therefore | 1699 |
included as part of a district's basic project cost qualify for | 1700 |
application of local resources under this section. | 1701 |
(C) Based on the results of the on-site visits and assessment | 1702 |
conducted under division (B)(2) of this section, the commission | 1703 |
shall determine the basic project cost of the school district's | 1704 |
classroom facilities needs. The commission shall determine the | 1705 |
school district's portion of such basic project cost, which shall | 1706 |
be the greater of: | 1707 |
(1) The required percentage of the basic project costs, | 1708 |
determined based on the school district's percentile ranking; | 1709 |
(2) An amount necessary to raise the school district's net | 1710 |
bonded indebtedness, as of the fiscal year the commission and the | 1711 |
school district enter into the agreement under division (B) of | 1712 |
this section, to within five thousand dollars of the required | 1713 |
level of indebtedness. | 1714 |
(D)(1) When the commission determines the basic project cost | 1715 |
of the classroom facilities needs of a school district and the | 1716 |
school district's portion of that basic project cost under | 1717 |
division (C) of this section, the project shall be conditionally | 1718 |
approved. Such conditional approval shall be submitted to the | 1719 |
controlling board for approval thereof. The controlling board | 1720 |
shall forthwith approve or reject the commission's determination, | 1721 |
conditional approval, and the amount of the state's portion of the | 1722 |
basic project cost; however, no state funds shall be encumbered | 1723 |
under this section. Upon approval by the controlling board, the | 1724 |
school district board may identify a discrete part of its | 1725 |
classroom facilities needs, which shall include only new | 1726 |
construction of or additions or major repairs to a particular | 1727 |
building, to address with local resources. Upon identifying a part | 1728 |
of the school district's basic project cost to address with local | 1729 |
resources, the school district board may allocate any available | 1730 |
school district moneys to pay the cost of that identified part, | 1731 |
including the proceeds of an issuance of bonds if approved by the | 1732 |
electors of the school district. | 1733 |
All local resources utilized under this division shall first | 1734 |
be deposited in the project construction account required under | 1735 |
section 3318.08 of the Revised Code. | 1736 |
(2) Unless the school district board exercises its option | 1737 |
under division (D)(3) of this section, for a school district to | 1738 |
qualify for participation in the program authorized under this | 1739 |
section, one of the following conditions shall be satisfied: | 1740 |
(a) The electors of the school district by a majority vote | 1741 |
shall approve the levy of taxes outside the ten-mill limitation | 1742 |
for a period of twenty-three years at the rate of not less than | 1743 |
one-half mill for each dollar of valuation to be used to pay the | 1744 |
cost of maintaining the classroom facilities included in the basic | 1745 |
project cost as determined by the commission. The form of the | 1746 |
ballot to be used to submit the question whether to approve the | 1747 |
tax required under this division to the electors of the school | 1748 |
district shall be the form for an additional levy of taxes | 1749 |
prescribed in section 3318.361 of the Revised Code, which may be | 1750 |
combined in a single ballot question with the questions prescribed | 1751 |
under section 5705.218 of the Revised Code. | 1752 |
(b) As authorized under division (C) of section 3318.05 of | 1753 |
the Revised Code, the school district board shall earmark from the | 1754 |
proceeds of a permanent improvement tax levied under section | 1755 |
5705.21 of the Revised Code, an amount equivalent to the | 1756 |
additional tax otherwise required under division (D)(2)(a) of this | 1757 |
section for the maintenance of the classroom facilities included | 1758 |
in the basic project cost as determined by the commission. | 1759 |
(c) As authorized under section 3318.051 of the Revised Code, | 1760 |
the school district board shall, if approved by the commission, | 1761 |
annually transfer into the maintenance fund required under section | 1762 |
3318.05 of the Revised Code the amount prescribed in section | 1763 |
3318.051 of the Revised Code in lieu of the tax otherwise required | 1764 |
under division (D)(2)(a) of this section for the maintenance of | 1765 |
the classroom facilities included in the basic project cost as | 1766 |
determined by the commission. | 1767 |
(d) If the school district board has rescinded the agreement | 1768 |
to make transfers under section 3318.051 of the Revised Code, as | 1769 |
provided under division (F) of that section, the electors of the | 1770 |
school district, in accordance with section 3318.063 of the | 1771 |
Revised Code, first shall approve the levy of taxes outside the | 1772 |
ten-mill limitation for the period specified in that section at a | 1773 |
rate of not less than one-half mill for each dollar of valuation. | 1774 |
(e) The school district board shall apply the proceeds of a | 1775 |
tax to leverage bonds as authorized under section 3318.052 of the | 1776 |
Revised Code or dedicate a local donated contribution in the | 1777 |
manner described in division (B) of section 3318.084 of the | 1778 |
Revised Code in an amount equivalent to the additional tax | 1779 |
otherwise required under division (D)(2)(a) of this section for | 1780 |
the maintenance of the classroom facilities included in the basic | 1781 |
project cost as determined by the commission. | 1782 |
(3) A school district board may opt to delay | 1783 |
1784 | |
1785 | |
1786 | |
in division (D)(2) | 1787 |
school district becomes eligible for state assistance under | 1788 |
sections 3318.01 to 3318.20 of the Revised Code. In order to | 1789 |
exercise | 1790 |
certify to the commission a resolution indicating the board's | 1791 |
intent to do so prior to entering into an agreement under division | 1792 |
(B) of this section. | 1793 |
(4) If pursuant to division (D)(3) of this section a district | 1794 |
board opts to delay levying an additional tax until the district | 1795 |
becomes eligible for state assistance, it shall submit the | 1796 |
question of levying that tax to the district electors as follows: | 1797 |
(a) In accordance with section 3318.06 of the Revised Code if | 1798 |
it will also be necessary pursuant to division (E) of this section | 1799 |
to submit a proposal for approval of a bond issue; | 1800 |
(b) In accordance with section 3318.361 of the Revised Code | 1801 |
if it is not necessary to also submit a proposal for approval of a | 1802 |
bond issue pursuant to division (E) of this section. | 1803 |
(5) No state assistance under sections 3318.01 to 3318.20 of | 1804 |
the Revised Code shall be released until a school district board | 1805 |
that adopts and certifies a resolution under | 1806 |
1807 | |
1808 | |
section also demonstrates to the satisfaction of the commission | 1809 |
compliance with the provisions of division (D)(2) of this section. | 1810 |
Any amount required for maintenance under division (D)(2) of | 1811 |
this section shall be deposited into a separate fund as specified | 1812 |
in division (B) of section 3318.05 of the Revised Code. | 1813 |
(E)(1) If the school district becomes eligible for state | 1814 |
assistance under sections 3318.01 to 3318.20 of the Revised Code | 1815 |
based on its percentile ranking as determined under division (B) | 1816 |
of this section, the commission shall conduct a new assessment of | 1817 |
the school district's classroom facilities needs and shall | 1818 |
recalculate the basic project cost based on this new assessment. | 1819 |
The basic project cost recalculated under this division shall | 1820 |
include the amount of expenditures made by the school district | 1821 |
board under division (D)(1) of this section. The commission shall | 1822 |
then recalculate the school district's portion of the new basic | 1823 |
project cost, which shall be the percentage of the original basic | 1824 |
project cost assigned to the school district as its portion under | 1825 |
division (C) of this section. The commission shall deduct the | 1826 |
expenditure of school district moneys made under division (D)(1) | 1827 |
of this section from the school district's portion of the basic | 1828 |
project cost as recalculated under this division. If the amount of | 1829 |
school district resources applied by the school district board to | 1830 |
the school district's portion of the basic project cost under this | 1831 |
section is less than the total amount of such portion as | 1832 |
recalculated under this division, the school district board by a | 1833 |
majority vote of all of its members shall, if it desires to seek | 1834 |
state assistance under sections 3318.01 to 3318.20 of the Revised | 1835 |
Code, adopt a resolution as specified in section 3318.06 of the | 1836 |
Revised Code to submit to the electors of the school district the | 1837 |
question of approval of a bond issue in order to pay any | 1838 |
additional amount of school district portion required for state | 1839 |
assistance. Any tax levy approved under division (D) of this | 1840 |
section satisfies the requirements to levy the additional tax | 1841 |
under section 3318.06 of the Revised Code. | 1842 |
(2) If the amount of school district resources applied by the | 1843 |
school district board to the school district's portion of the | 1844 |
basic project cost under this section is more than the total | 1845 |
amount of such portion as recalculated under this division, within | 1846 |
one year after the school district's portion is recalculated under | 1847 |
division (E)(1) of this section the commission may grant to the | 1848 |
school district the difference between the two calculated | 1849 |
portions, but at no time shall the commission expend any state | 1850 |
funds on a project in an amount greater than the state's portion | 1851 |
of the basic project cost as recalculated under this division. | 1852 |
Any reimbursement under this division shall be only for local | 1853 |
resources the school district has applied toward construction cost | 1854 |
expenditures for the classroom facilities approved by the | 1855 |
commission, which shall not include any financing costs associated | 1856 |
with that construction. | 1857 |
The school district board shall use any moneys reimbursed to | 1858 |
the district under this division to pay off any debt service the | 1859 |
district owes for classroom facilities constructed under its | 1860 |
project under this section before such moneys are applied to any | 1861 |
other purpose. However, the district board first may deposit | 1862 |
moneys reimbursed under this division into the district's general | 1863 |
fund or a permanent improvement fund to replace local resources | 1864 |
the district withdrew from those funds, as long as, and to the | 1865 |
extent that, those local resources were used by the district for | 1866 |
constructing classroom facilities included in the district's basic | 1867 |
project cost. | 1868 |
Sec. 3702.72. (A) A primary care physician who | 1869 |
1870 | |
1871 | |
medical service to the federal government, a state, or other | 1872 |
entity at the time of participation in the physician loan | 1873 |
repayment program and meets one of the following requirements may | 1874 |
apply for participation in the physician loan repayment program: | 1875 |
(1) The primary care physician is enrolled in the final year | 1876 |
of an accredited program required for board certification in a | 1877 |
primary care specialty. | 1878 |
(2) The primary care physician is enrolled in the final year | 1879 |
of a fellowship program in a primary care specialty. | 1880 |
(3) The primary care physician | 1881 |
1882 | |
1883 | |
1884 | |
medicine and surgery or osteopathic medicine and surgery issued | 1885 |
under Chapter 4731. of the Revised Code. | 1886 |
(B) An application for participation in the physician loan | 1887 |
repayment program shall be submitted to the director of health on | 1888 |
a form that the director shall prescribe. The information required | 1889 |
to be submitted with an application includes the following: | 1890 |
(1) The applicant's name, permanent address or address at | 1891 |
which the applicant is currently residing if different from the | 1892 |
permanent address, and telephone number; | 1893 |
(2) The applicant's primary care specialty; | 1894 |
(3) The medical school or osteopathic medical school the | 1895 |
applicant attended, the dates of attendance, and verification of | 1896 |
attendance; | 1897 |
(4) The facility or institution where the applicant's medical | 1898 |
residency program was completed or is being performed, and, if | 1899 |
completed, the date of completion; | 1900 |
(5) A summary and verification of the educational expenses | 1901 |
for which the
applicant seeks reimbursement under the program; | 1902 |
(6) Verification of the applicant's authorization under | 1903 |
Chapter 4731. of the Revised Code to practice medicine and surgery | 1904 |
or osteopathic medicine and surgery; | 1905 |
(7) Verification of the applicant's United States citizenship | 1906 |
or status as a legal alien. | 1907 |
Sec. 3702.73. If the general assembly has appropriated funds | 1908 |
for the physician loan repayment program, the director of health | 1909 |
shall approve an applicant for participation in the program if the | 1910 |
director finds that, in accordance with the priorities established | 1911 |
under section 3702.77 of the Revised Code, the applicant is | 1912 |
eligible for participation in the program and the applicant's | 1913 |
primary care specialty is needed in a health resource shortage | 1914 |
area. | 1915 |
Upon approval, the director shall notify and enter into | 1916 |
discussions with the applicant. The object of the discussions is | 1917 |
to facilitate the recruitment of the applicant to a site within a | 1918 |
health resource shortage area at which, according to the | 1919 |
priorities established under section 3702.77 of the Revised Code, | 1920 |
the applicant's primary care specialty is most needed. | 1921 |
1922 | |
1923 | |
1924 | |
1925 | |
1926 | |
1927 |
If the director and applicant agree on the applicant's | 1928 |
placement at a particular site within a health resource shortage | 1929 |
area, the applicant shall prepare, sign, and deliver to the | 1930 |
director a letter of intent agreeing to that placement. | 1931 |
Sec. 3702.81. There is hereby created the physician loan | 1932 |
repayment advisory board. The board shall consist of eleven | 1933 |
members as follows: | 1934 |
(A) The following six members appointed by the governor: a | 1935 |
representative of the department of health, a representative of | 1936 |
the Ohio academy of family practice, a representative of the board | 1937 |
of regents, a representative of the Ohio | 1938 |
of community health centers, | 1939 |
state medical association, and a representative of the Ohio | 1940 |
osteopathic association; | 1941 |
(B) Two members of the house of representatives, one from | 1942 |
each political party, appointed by the speaker of the house of | 1943 |
representatives; | 1944 |
(C) Two members of the senate, one from each political party, | 1945 |
appointed by the president of the senate. | 1946 |
Of the initial appointments made by the governor, three shall | 1947 |
be for terms ending June 30, 1994, and four shall be for terms | 1948 |
ending June 30, 1995. Of the initial appointments made by the | 1949 |
speaker of the house of representatives, one shall be for a term | 1950 |
ending June 30, 1994, and one shall be for a term ending June 30, | 1951 |
1995. Of the initial appointments made by the president of the | 1952 |
senate, one shall be for a term ending June 30, 1994, and one | 1953 |
shall be for a term ending June 30, 1995. Thereafter, terms of | 1954 |
office shall be two years, commencing on the first day of July and | 1955 |
ending on the thirtieth day of June. Each member shall hold office | 1956 |
from the date of appointment until the end of the term for which | 1957 |
the member was appointed, except that a legislative member ceases | 1958 |
to be a member of the board upon ceasing to be a member of the | 1959 |
general assembly. | 1960 |
Vacancies shall be filled in the manner prescribed for the | 1961 |
original appointment. A member appointed to fill a vacancy | 1962 |
occurring prior to the expiration of the term for which the | 1963 |
member's predecessor was appointed shall hold office for the | 1964 |
remainder of that term. A member shall continue in office | 1965 |
subsequent to the expiration of the member's term until a | 1966 |
successor takes office or until sixty days have elapsed, whichever | 1967 |
occurs first. No person shall be appointed to the board for more | 1968 |
than two consecutive terms. | 1969 |
The governor, speaker, or president may remove a member for | 1970 |
whom the governor, speaker, or president was the appointing | 1971 |
authority, for misfeasance, malfeasance, or willful neglect of | 1972 |
duty. | 1973 |
The governor shall designate a member of the board to serve | 1974 |
as chairperson of the board. | 1975 |
The board shall meet at least once annually. The chairperson | 1976 |
shall call special meetings as needed or upon the request of six | 1977 |
members. | 1978 |
Six members of the board constitute a quorum to transact and | 1979 |
vote on all business coming before the board. | 1980 |
Members of the board shall serve without compensation | 1981 |
1982 | |
1983 |
The department of health shall provide the board with staff | 1984 |
assistance as requested by the board. | 1985 |
Sec. 3702.89. (A) An individual who | 1986 |
receiving national health service corps tuition or student loan | 1987 |
repayment assistance and meets one of the following requirements | 1988 |
may apply for participation in the dentist loan repayment program: | 1989 |
(1) The applicant is a dental student enrolled in the final | 1990 |
year of dental college. | 1991 |
(2) The applicant is a dental resident in the final year of | 1992 |
residency. | 1993 |
(3) The applicant has been engaged in the practice of | 1994 |
dentistry
| 1995 |
submitting the application. | 1996 |
(B) An application for participation in the dentist loan | 1997 |
repayment program shall be submitted to the director of health on | 1998 |
a form the director shall prescribe. The following information | 1999 |
shall be included or supplied: | 2000 |
(1) The applicant's name, permanent address or address at | 2001 |
which the applicant is currently residing if different from the | 2002 |
permanent address, and telephone number; | 2003 |
(2) The dental college the applicant is attending or | 2004 |
attended, dates of attendance, and verification of attendance; | 2005 |
(3) If the applicant is a dental resident, the facility or | 2006 |
institution at which the dental residency is being performed; | 2007 |
(4) A summary and verification of the educational expenses | 2008 |
for which the applicant seeks reimbursement under the program; | 2009 |
(5) If the applicant is a dentist, verification of the | 2010 |
applicant's license issued under Chapter 4715. of the Revised Code | 2011 |
to practice dentistry and proof of good standing; | 2012 |
(6) Verification of the applicant's United States citizenship | 2013 |
or status as a legal alien. | 2014 |
Sec. 3702.92. There is hereby created the dentist loan | 2015 |
repayment advisory board. The board shall consist of the following | 2016 |
members: | 2017 |
(A) One member of the house of representatives, appointed by | 2018 |
the speaker of the house of representatives; | 2019 |
(B) One member of the senate, appointed by the president of | 2020 |
the senate; | 2021 |
(C) A representative of the board of regents, appointed by | 2022 |
the chancellor; | 2023 |
(D) The director of health or an employee of the department | 2024 |
of health designated by the director; | 2025 |
(E) Three representatives of the dental profession, appointed | 2026 |
by the governor from persons nominated by the Ohio dental | 2027 |
association. | 2028 |
The governor shall appoint the dental profession | 2029 |
representatives not later than ninety days after | 2030 |
2031 | |
shall commence ninety-one days after | 2032 |
2033 | |
governor, two shall serve a term of one year and one shall serve a | 2034 |
term of two years. The initial appointment made by the speaker of | 2035 |
the house of representatives shall be for a term of one year. The | 2036 |
initial appointment made by the president of the senate shall be | 2037 |
for a term of two years. | 2038 |
Vacancies shall be filled in the manner prescribed for the | 2039 |
original appointment. A member appointed to fill a vacancy | 2040 |
occurring prior to the expiration of the term for which the | 2041 |
member's predecessor was appointed shall hold office for the | 2042 |
remainder of that term. A member shall continue in office | 2043 |
subsequent to the expiration of the member's term until a | 2044 |
successor takes office or until sixty days have elapsed, whichever | 2045 |
occurs first. No person shall be appointed to the board for more | 2046 |
than two consecutive terms. Thereafter, terms of office shall be | 2047 |
two years. Each member shall hold office from the date of | 2048 |
appointment until the end of the term for which the member was | 2049 |
appointed, except that a legislative member ceases to be a member | 2050 |
of the board on ceasing to be a member of the general assembly. | 2051 |
The governor, speaker, or president may remove a member for | 2052 |
whom the governor, speaker, or president was the appointing | 2053 |
authority, for misfeasance, malfeasance, or willful neglect of | 2054 |
duty. | 2055 |
The board shall designate a member to serve as chairperson of | 2056 |
the board. | 2057 |
The board shall meet at least once annually. The chairperson | 2058 |
shall call special meetings as needed or upon the request
of | 2059 |
four members. | 2060 |
| 2061 |
and vote on all business coming before the board. | 2062 |
Members of the board shall serve without compensation, but | 2063 |
may be reimbursed for reasonable and necessary expenses incurred | 2064 |
in the discharge of their duties. | 2065 |
The department of health shall provide the board with staff | 2066 |
assistance as requested by the board. | 2067 |
Sec. 5707.031. | 2068 |
| 2069 |
same meaning as "qualifying dealer" in section 5725.24 of the | 2070 |
Revised Code | 2071 |
| 2072 |
2073 | |
2074 | |
2075 | |
2076 |
| 2077 |
venture capital authority under section 150.07 of the Revised | 2078 |
Code, a refundable credit may be claimed against the tax imposed | 2079 |
on a qualifying dealer in intangibles under section 5707.03 and | 2080 |
Chapter 5725. of the Revised Code. The credit shall be claimed on | 2081 |
a return due under section 5725.14 of the Revised Code after the | 2082 |
certificate is issued by the authority. | 2083 |
| 2084 |
2085 | |
2086 | |
2087 | |
2088 | |
2089 |
| 2090 |
2091 | |
2092 | |
2093 | |
2094 | |
2095 |
| 2096 |
| 2097 |
2098 | |
2099 |
| 2100 |
2101 | |
2102 | |
2103 | |
2104 | |
2105 | |
2106 | |
2107 | |
2108 |
Sec. 5725.19. | 2109 |
2110 | |
2111 | |
2112 | |
2113 |
| 2114 |
venture capital authority under section 150.07 of the Revised | 2115 |
Code, a refundable credit may be claimed against the tax imposed | 2116 |
on a domestic insurance company under section 5725.18 of the | 2117 |
Revised Code. The credit shall be claimed in the calendar year | 2118 |
specified in the certificate issued by the authority. | 2119 |
| 2120 |
2121 | |
2122 | |
2123 | |
2124 |
| 2125 |
2126 | |
2127 | |
2128 | |
2129 |
| 2130 |
| 2131 |
2132 | |
2133 |
| 2134 |
2135 | |
2136 | |
2137 | |
2138 | |
2139 | |
2140 | |
2141 | |
2142 | |
2143 |
Sec. 5725.98. (A) To provide a uniform procedure for | 2144 |
calculating the amount of tax imposed by section 5725.18 of the | 2145 |
Revised Code that is due under this chapter, a taxpayer shall | 2146 |
claim any credits and offsets against tax liability to which it is | 2147 |
entitled in the following order: | 2148 |
(1) The credit for an insurance company or insurance company | 2149 |
group under section 5729.031 of the Revised Code. | 2150 |
(2) The credit for eligible employee training costs under | 2151 |
section 5725.31 of the Revised Code. | 2152 |
(3) | 2153 |
2154 | |
2155 | |
2156 | |
2157 |
| 2158 |
insurance guaranty association permitted by section 3956.20 of the | 2159 |
Revised Code. | 2160 |
| 2161 |
section 5725.32 of the Revised Code. | 2162 |
| 2163 |
Revised Code for losses on loans made under the Ohio venture | 2164 |
capital program under sections 150.01 to 150.10 of the Revised | 2165 |
Code | 2166 |
2167 |
(B) For any credit except the credits enumerated in divisions | 2168 |
(A) | 2169 |
a taxable year shall not exceed the tax due after allowing for any | 2170 |
other credit that precedes it in the order required under this | 2171 |
section. Any excess amount of a particular credit may be carried | 2172 |
forward if authorized under the section creating that credit. | 2173 |
Nothing in this chapter shall be construed to allow a taxpayer to | 2174 |
claim, directly or indirectly, a credit more than once for a | 2175 |
taxable year. | 2176 |
Sec. 5727.241. | 2177 |
| 2178 |
2179 | |
2180 | |
2181 |
| 2182 |
tax imposed by section 5727.24 of the Revised Code. | 2183 |
| 2184 |
venture capital authority under section 150.07 of the Revised | 2185 |
Code, a refundable credit may be claimed against the tax imposed | 2186 |
on a taxpayer under section 5727.24 of the Revised Code. The | 2187 |
credit shall be claimed on a return due under section 5727.25 of | 2188 |
the Revised Code after the certificate is issued by the authority. | 2189 |
| 2190 |
2191 | |
2192 | |
2193 | |
2194 |
| 2195 |
2196 | |
2197 | |
2198 | |
2199 |
| 2200 |
| 2201 |
2202 | |
2203 |
| 2204 |
2205 | |
2206 | |
2207 | |
2208 | |
2209 | |
2210 | |
2211 | |
2212 |
Sec. 5729.08. | 2213 |
2214 | |
2215 | |
2216 | |
2217 |
| 2218 |
venture capital authority under section 150.07 of the Revised | 2219 |
Code, a refundable credit may be claimed against the tax imposed | 2220 |
on a foreign insurance company under section 5729.03 of the | 2221 |
Revised Code. The credit shall be claimed in the calendar year | 2222 |
specified in the certificate issued by the authority. | 2223 |
| 2224 |
2225 | |
2226 | |
2227 | |
2228 |
| 2229 |
2230 | |
2231 | |
2232 | |
2233 |
| 2234 |
| 2235 |
2236 | |
2237 |
| 2238 |
2239 | |
2240 | |
2241 | |
2242 | |
2243 | |
2244 | |
2245 | |
2246 | |
2247 |
Sec. 5729.98. (A) To provide a uniform procedure for | 2248 |
calculating the amount of tax due under this chapter, a taxpayer | 2249 |
shall claim any credits and offsets against tax liability to which | 2250 |
it is entitled in the following order: | 2251 |
(1) The credit for an insurance company or insurance company | 2252 |
group under section 5729.031 of the Revised Code. | 2253 |
(2) The credit for eligible employee training costs under | 2254 |
section 5729.07 of the Revised Code. | 2255 |
(3) | 2256 |
2257 | |
2258 | |
2259 | |
2260 |
| 2261 |
insurance guaranty association against tax liability permitted by | 2262 |
section 3956.20 of the Revised Code. | 2263 |
| 2264 |
section 5729.032 of the Revised Code. | 2265 |
| 2266 |
Revised Code for losses on loans made under the Ohio venture | 2267 |
capital program under sections 150.01 to 150.10 of the Revised | 2268 |
Code | 2269 |
2270 |
(B) For any credit except the credits enumerated in divisions | 2271 |
(A) | 2272 |
a taxable year shall not exceed the tax due after allowing for any | 2273 |
other credit that precedes it in the order required under this | 2274 |
section. Any excess amount of a particular credit may be carried | 2275 |
forward if authorized under the section creating that credit. | 2276 |
Nothing in this chapter shall be construed to allow a taxpayer to | 2277 |
claim, directly or indirectly, a credit more than once for a | 2278 |
taxable year. | 2279 |
Sec. 5733.01. (A) The tax provided by this chapter for | 2280 |
domestic corporations shall be the amount charged against each | 2281 |
corporation organized for profit under the laws of this state and | 2282 |
each nonprofit corporation organized pursuant to Chapter 1729. of | 2283 |
the Revised Code, except as provided in sections 5733.09 and | 2284 |
5733.10 of the Revised Code, for the privilege of exercising its | 2285 |
franchise during the calendar year in which that amount is | 2286 |
payable, and the tax provided by this chapter for foreign | 2287 |
corporations shall be the amount charged against each corporation | 2288 |
organized for profit and each nonprofit corporation organized or | 2289 |
operating in the same or similar manner as nonprofit corporations | 2290 |
organized under Chapter 1729. of the Revised Code, under the laws | 2291 |
of any state or country other than this state, except as provided | 2292 |
in sections 5733.09 and 5733.10 of the Revised Code, for the | 2293 |
privilege of doing business in this state, owning or using a part | 2294 |
or all of its capital or property in this state, holding a | 2295 |
certificate of compliance with the laws of this state authorizing | 2296 |
it to do business in this state, or otherwise having nexus in or | 2297 |
with this state under the Constitution of the United States, | 2298 |
during the calendar year in which that amount is payable. | 2299 |
(B) A corporation is subject to the tax imposed by section | 2300 |
5733.06 of the Revised Code for each calendar year that it is so | 2301 |
organized, doing business, owning or using a part or all of its | 2302 |
capital or property, holding a certificate of compliance, or | 2303 |
otherwise having nexus in or with this state under the | 2304 |
Constitution of the United States, on the first day of January of | 2305 |
that calendar year. | 2306 |
(C) Any corporation subject to this chapter that is not | 2307 |
subject to the federal income tax shall file its returns and | 2308 |
compute its tax liability as required by this chapter in the same | 2309 |
manner as if that corporation were subject to the federal income | 2310 |
tax. | 2311 |
(D) For purposes of this chapter, a federally chartered | 2312 |
financial institution shall be deemed to be organized under the | 2313 |
laws of the state within which its principal office is located. | 2314 |
(E) For purposes of this chapter, any person, as defined in | 2315 |
section 5701.01 of the Revised Code, shall be treated as a | 2316 |
corporation if the person is classified for federal income tax | 2317 |
purposes as an association taxable as a corporation, and an equity | 2318 |
interest in the person shall be treated as capital stock of the | 2319 |
person. | 2320 |
(F) For the purposes of this chapter, "disregarded entity" | 2321 |
has the same meaning as in division (D) of section 5745.01 of the | 2322 |
Revised Code. | 2323 |
(1) A person's interest in a disregarded entity, whether held | 2324 |
directly or indirectly, shall be treated as the person's ownership | 2325 |
of the assets and liabilities of the disregarded entity, and the | 2326 |
income, including gain or loss, shall be included in the person's | 2327 |
net income under this chapter. | 2328 |
(2) Any sale, exchange, or other disposition of the person's | 2329 |
interest in the disregarded entity, whether held directly or | 2330 |
indirectly, shall be treated as a sale, exchange, or other | 2331 |
disposition of the person's share of the disregarded entity's | 2332 |
underlying assets or liabilities, and the gain or loss from such | 2333 |
sale, exchange, or disposition shall be included in the person's | 2334 |
net income under this chapter. | 2335 |
(3) The disregarded entity's payroll, property, and sales | 2336 |
factors shall be included in the person's factors. | 2337 |
(G) The tax a corporation is required to pay under this | 2338 |
chapter shall be as follows: | 2339 |
(1)(a) For financial institutions, the greater of the minimum | 2340 |
payment required under division (E) of section 5733.06 of the | 2341 |
Revised Code or the difference between all taxes charged the | 2342 |
financial institution under this chapter, without regard to | 2343 |
division (G)(2) of this section, less any credits allowable | 2344 |
against such tax. | 2345 |
(b) A corporation satisfying the description in division | 2346 |
(E)(5), (6), (7), (8), or (10) of section 5751.01 of the Revised | 2347 |
Code that is not a financial institution, insurance company, or | 2348 |
dealer in intangibles is subject to the taxes imposed under this | 2349 |
chapter as a corporation and not subject to tax as a financial | 2350 |
institution, and shall pay the greater of the minimum payment | 2351 |
required under division (E) of section 5733.06 of the Revised Code | 2352 |
or the difference between all the taxes charged under this | 2353 |
chapter, without regard to division (G)(2) of this section, less | 2354 |
any credits allowable against such tax. | 2355 |
(2) For all corporations other than those persons described | 2356 |
in division (G)(1)(a) or (b) of this section, the amount under | 2357 |
division (G)(2)(a) of this section applicable to the tax year | 2358 |
specified less the amount under division (G)(2)(b) of this | 2359 |
section: | 2360 |
(a)(i) For tax year 2005, the greater of the minimum payment | 2361 |
required under division (E) of section 5733.06 of the Revised Code | 2362 |
or the difference between all taxes charged the corporation under | 2363 |
this chapter and any credits allowable against such tax; | 2364 |
(ii) For tax year 2006, the greater of the minimum payment | 2365 |
required under division (E) of section 5733.06 of the Revised Code | 2366 |
or four-fifths of the difference between all taxes charged the | 2367 |
corporation under this chapter and any credits allowable against | 2368 |
such tax except the qualifying pass-through entity tax credit | 2369 |
described in division (A) | 2370 |
described in divisions (A) | 2371 |
2372 |
(iii) For tax year 2007, the greater of the minimum payment | 2373 |
required under division (E) of section 5733.06 of the Revised Code | 2374 |
or three-fifths of the difference between all taxes charged the | 2375 |
corporation under this chapter and any credits allowable against | 2376 |
such tax except the qualifying pass-through entity tax credit | 2377 |
described in division (A) | 2378 |
described in divisions (A) | 2379 |
2380 |
(iv) For tax year 2008, the greater of the minimum payment | 2381 |
required under division (E) of section 5733.06 of the Revised Code | 2382 |
or two-fifths of the difference between all taxes charged the | 2383 |
corporation under this chapter and any credits allowable against | 2384 |
such tax except the qualifying pass-through entity tax credit | 2385 |
described in division (A) | 2386 |
described in divisions (A) | 2387 |
2388 |
(v) For tax year 2009, the greater of the minimum payment | 2389 |
required under division (E) of section 5733.06 of the Revised Code | 2390 |
or one-fifth of the difference between all taxes charged the | 2391 |
corporation under this chapter and any credits allowable against | 2392 |
such tax except the qualifying pass-through entity tax credit | 2393 |
described in division (A) | 2394 |
described in divisions (A) | 2395 |
section 5733.98 of the Revised Code; | 2396 |
(vi) For tax year 2010 and each tax year thereafter, no tax. | 2397 |
(b) A corporation shall subtract from the amount calculated | 2398 |
under division (G)(2)(a)(ii), (iii), (iv), or (v) of this section | 2399 |
any qualifying pass-through entity tax credit described in | 2400 |
division (A) | 2401 |
divisions (A) | 2402 |
5733.98 of the Revised Code to which the corporation is entitled. | 2403 |
Any unused qualifying pass-through entity tax credit is not | 2404 |
refundable. | 2405 |
(c) For the purposes of computing the amount of a credit that | 2406 |
may be carried forward to a subsequent tax year under division | 2407 |
(G)(2) of this section, a credit is utilized against the tax for a | 2408 |
tax year to the extent the credit applies against the tax for that | 2409 |
tax year, even if the difference is then multiplied by the | 2410 |
applicable fraction under division (G)(2)(a) of this section. | 2411 |
(3) Nothing in division (G) of this section eliminates or | 2412 |
reduces the tax imposed by section 5733.41 of the Revised Code on | 2413 |
a qualifying pass-through entity. | 2414 |
Sec. 5733.49. | 2415 |
certificate by the Ohio venture capital authority under section | 2416 |
150.07 of the Revised Code, a refundable credit may be claimed | 2417 |
against the tax imposed by section 5733.06 of the Revised Code. | 2418 |
The credit shall be claimed for the tax year specified in the | 2419 |
certificate issued by the authority and in the order required | 2420 |
under section 5733.98 of the Revised Code. | 2421 |
| 2422 |
2423 | |
2424 | |
2425 | |
2426 | |
2427 | |
2428 |
| 2429 |
2430 | |
2431 | |
2432 | |
2433 | |
2434 |
| 2435 |
2436 | |
2437 |
| 2438 |
2439 | |
2440 | |
2441 |
| 2442 |
2443 | |
2444 | |
2445 | |
2446 | |
2447 | |
2448 | |
2449 | |
2450 | |
2451 |
Sec. 5733.98. (A) To provide a uniform procedure for | 2452 |
calculating the amount of tax imposed by section 5733.06 of the | 2453 |
Revised Code that is due under this chapter, a taxpayer shall | 2454 |
claim any credits to which it is entitled in the following order, | 2455 |
except as otherwise provided in section 5733.058 of the Revised | 2456 |
Code: | 2457 |
(1) For tax year 2005, the credit for taxes paid by a | 2458 |
qualifying pass-through entity allowed under section 5733.0611 of | 2459 |
the Revised Code; | 2460 |
(2) The credit allowed for financial institutions under | 2461 |
section 5733.45 of the Revised Code; | 2462 |
(3) The credit for qualifying affiliated groups under section | 2463 |
5733.068 of the Revised Code; | 2464 |
(4) The subsidiary corporation credit under section 5733.067 | 2465 |
of the Revised Code; | 2466 |
(5) The savings and loan assessment credit under section | 2467 |
5733.063 of the Revised Code; | 2468 |
(6) The credit for recycling and litter prevention donations | 2469 |
under section 5733.064 of the Revised Code; | 2470 |
(7) The credit for employers that enter into agreements with | 2471 |
child day-care centers under section 5733.36 of the Revised Code; | 2472 |
(8) The credit for employers that reimburse employee child | 2473 |
care expenses under section 5733.38 of the Revised Code; | 2474 |
(9) The credit for maintaining railroad active grade crossing | 2475 |
warning devices under section 5733.43 of the Revised Code; | 2476 |
(10) The credit for purchases of lights and reflectors under | 2477 |
section 5733.44 of the Revised Code; | 2478 |
(11) The job retention credit under division (B) of section | 2479 |
5733.0610 of the Revised Code; | 2480 |
(12) | 2481 |
2482 | |
2483 | |
2484 |
| 2485 |
and equipment under section 5733.31 or section 5733.311 of the | 2486 |
Revised Code; | 2487 |
| 2488 |
machinery and equipment under section 5733.33 of the Revised Code; | 2489 |
| 2490 |
Revised Code; | 2491 |
| 2492 |
section 5733.351 of the Revised Code; | 2493 |
| 2494 |
the Revised Code; | 2495 |
| 2496 |
voluntary action under section 5733.34 of the Revised Code; | 2497 |
| 2498 |
child day-care centers under section 5733.37 of the Revised Code; | 2499 |
| 2500 |
5733.46 of the Revised Code; | 2501 |
| 2502 |
production property under section 5733.32 of the Revised Code; | 2503 |
| 2504 |
the Revised Code; | 2505 |
| 2506 |
technology transfer investors under section 5733.35 of the Revised | 2507 |
Code; | 2508 |
| 2509 |
the Revised Code; | 2510 |
| 2511 |
of the Revised Code; | 2512 |
| 2513 |
section 5733.57 of the Revised Code; | 2514 |
| 2515 |
under section 5733.55 of the Revised Code; | 2516 |
| 2517 |
to aid the communicatively impaired under division (A) of section | 2518 |
5733.56 of the Revised Code; | 2519 |
| 2520 |
5733.352 of the Revised Code; | 2521 |
| 2522 |
credit for taxes paid by a qualifying pass-through entity allowed | 2523 |
under section 5733.0611 of the Revised Code; | 2524 |
| 2525 |
(A) of section 5733.0610 of the Revised Code; | 2526 |
| 2527 |
division (B)(2) of section 5747.062 of the Revised Code; | 2528 |
| 2529 |
Revised Code for losses on loans made to the Ohio venture capital | 2530 |
program under sections 150.01 to 150.10 of the Revised Code | 2531 |
2532 | |
2533 |
| 2534 |
credit allowable under division (B) of section 5733.56 of the | 2535 |
Revised Code. | 2536 |
(B) For any credit except the credits enumerated in divisions | 2537 |
(A) | 2538 |
amount of the credit for a tax year shall not exceed the tax due | 2539 |
after allowing for any other credit that precedes it in the order | 2540 |
required under this section. Any excess amount of a particular | 2541 |
credit may be carried forward if authorized under the section | 2542 |
creating that credit. | 2543 |
Sec. 5747.80. | 2544 |
certificate by the Ohio venture capital authority under section | 2545 |
150.07 of the Revised Code, a refundable credit may be claimed | 2546 |
against the tax imposed by section 5747.02 of the Revised Code. | 2547 |
The credit shall be claimed for the taxable year specified in the | 2548 |
certificate issued by the authority and in the order required | 2549 |
under section 5747.98 of the Revised Code. | 2550 |
| 2551 |
2552 | |
2553 | |
2554 | |
2555 | |
2556 |
| 2557 |
2558 | |
2559 | |
2560 | |
2561 | |
2562 |
| 2563 |
2564 | |
2565 |
| 2566 |
2567 | |
2568 | |
2569 |
| 2570 |
2571 | |
2572 | |
2573 | |
2574 | |
2575 | |
2576 | |
2577 | |
2578 | |
2579 |
Sec. 5747.98. (A) To provide a uniform procedure for | 2580 |
calculating the amount of tax due under section 5747.02 of the | 2581 |
Revised Code, a taxpayer shall claim any credits to which the | 2582 |
taxpayer is entitled in the following order: | 2583 |
(1) The retirement income credit under division (B) of | 2584 |
section 5747.055 of the Revised Code; | 2585 |
(2) The senior citizen credit under division (C) of section | 2586 |
5747.05 of the Revised Code; | 2587 |
(3) The lump sum distribution credit under division (D) of | 2588 |
section 5747.05 of the Revised Code; | 2589 |
(4) The dependent care credit under section 5747.054 of the | 2590 |
Revised Code; | 2591 |
(5) The lump sum retirement income credit under division (C) | 2592 |
of section 5747.055 of the Revised Code; | 2593 |
(6) The lump sum retirement income credit under division (D) | 2594 |
of section 5747.055 of the Revised Code; | 2595 |
(7) The lump sum retirement income credit under division (E) | 2596 |
of section 5747.055 of the Revised Code; | 2597 |
(8) The low-income credit under section 5747.056 of the | 2598 |
Revised Code; | 2599 |
(9) The credit for displaced workers who pay for job training | 2600 |
under section 5747.27 of the Revised Code; | 2601 |
(10) The campaign contribution credit under section 5747.29 | 2602 |
of the Revised Code; | 2603 |
(11) The twenty-dollar personal exemption credit under | 2604 |
section 5747.022 of the Revised Code; | 2605 |
(12) The joint filing credit under division (G) of section | 2606 |
5747.05 of the Revised Code; | 2607 |
(13) The nonresident credit under division (A) of section | 2608 |
5747.05 of the Revised Code; | 2609 |
(14) The credit for a resident's out-of-state income under | 2610 |
division (B) of section 5747.05 of the Revised Code; | 2611 |
(15) The credit for employers that enter into agreements with | 2612 |
child day-care centers under section 5747.34 of the Revised Code; | 2613 |
(16) The credit for employers that reimburse employee child | 2614 |
care expenses under section 5747.36 of the Revised Code; | 2615 |
(17) The credit for adoption of a minor child under section | 2616 |
5747.37 of the Revised Code; | 2617 |
(18) The credit for purchases of lights and reflectors under | 2618 |
section 5747.38 of the Revised Code; | 2619 |
(19) The job retention credit under division (B) of section | 2620 |
5747.058 of the Revised Code; | 2621 |
(20) | 2622 |
2623 | |
2624 | |
2625 |
| 2626 |
and equipment under section 5747.26 or section 5747.261 of the | 2627 |
Revised Code; | 2628 |
| 2629 |
machinery and equipment and the credit for using Ohio coal under | 2630 |
section 5747.31 of the Revised Code; | 2631 |
| 2632 |
Revised Code; | 2633 |
| 2634 |
the Revised Code; | 2635 |
| 2636 |
voluntary action under section 5747.32 of the Revised Code; | 2637 |
| 2638 |
child day-care centers under section 5747.35 of the Revised Code; | 2639 |
| 2640 |
5747.75 of the Revised Code; | 2641 |
| 2642 |
production property under section 5747.28 of the Revised Code; | 2643 |
| 2644 |
the Revised Code; | 2645 |
| 2646 |
technology transfer investors under section 5747.33 of the Revised | 2647 |
Code; | 2648 |
| 2649 |
the Revised Code; | 2650 |
| 2651 |
5747.331 of the Revised Code; | 2652 |
| 2653 |
(A) of section 5747.058 of the Revised Code; | 2654 |
| 2655 |
entity granted under section 5747.059 of the Revised Code; | 2656 |
| 2657 |
qualifying pass-through entity granted under division (J) of | 2658 |
section 5747.08 of the Revised Code; | 2659 |
| 2660 |
division (B)(1) of section 5747.062 of the Revised Code; | 2661 |
| 2662 |
Revised Code for losses on loans made to the Ohio venture capital | 2663 |
program under sections 150.01 to 150.10 of the Revised
Code | 2664 |
2665 | |
2666 |
(B) For any credit, except the credits enumerated in | 2667 |
divisions (A) | 2668 |
granted under division (I) of section 5747.08 of the Revised Code, | 2669 |
the amount of the credit for a taxable year shall not exceed the | 2670 |
tax due after allowing for any other credit that precedes it in | 2671 |
the order required under this section. Any excess amount of a | 2672 |
particular credit may be carried forward if authorized under the | 2673 |
section creating that credit. Nothing in this chapter shall be | 2674 |
construed to allow a taxpayer to claim, directly or indirectly, a | 2675 |
credit more than once for a taxable year. | 2676 |
Sec. 5751.20. (A) As used in sections 5751.20 to 5751.22 of | 2677 |
the Revised Code: | 2678 |
(1) "School district," "joint vocational school district," | 2679 |
"local taxing unit," "state education aid," "recognized | 2680 |
valuation," "fixed-rate levy," and "fixed-sum levy" have the same | 2681 |
meanings as used in section 5727.84 of the Revised Code. | 2682 |
(2) "State education aid offset" means the amount determined | 2683 |
for each school district or joint vocational school district under | 2684 |
division (A)(1) of section 5751.21 of the Revised Code. | 2685 |
(3) "Machinery and equipment property tax value loss" means | 2686 |
the amount determined under division (C)(1) of this section. | 2687 |
(4) "Inventory property tax value loss" means the amount | 2688 |
determined under division (C)(2) of this section. | 2689 |
(5) "Furniture and fixtures property tax value loss" means | 2690 |
the amount determined under division (C)(3) of this section. | 2691 |
(6) "Machinery and equipment fixed-rate levy loss" means the | 2692 |
amount determined under division (D)(1) of this section. | 2693 |
(7) "Inventory fixed-rate levy loss" means the amount | 2694 |
determined under division (D)(2) of this section. | 2695 |
(8) "Furniture and fixtures fixed-rate levy loss" means the | 2696 |
amount determined under division (D)(3) of this section. | 2697 |
(9) "Total fixed-rate levy loss" means the sum of the | 2698 |
machinery and equipment fixed-rate levy loss, the inventory | 2699 |
fixed-rate levy loss, the furniture and fixtures fixed-rate levy | 2700 |
loss, and the telephone company fixed-rate levy loss. | 2701 |
(10) "Fixed-sum levy loss" means the amount determined under | 2702 |
division (E) of this section. | 2703 |
(11) "Machinery and equipment" means personal property | 2704 |
subject to the assessment rate specified in division (F) of | 2705 |
section 5711.22 of the Revised Code. | 2706 |
(12) "Inventory" means personal property subject to the | 2707 |
assessment rate specified in division (E) of section 5711.22 of | 2708 |
the Revised Code. | 2709 |
(13) "Furniture and fixtures" means personal property subject | 2710 |
to the assessment rate specified in division (G) of section | 2711 |
5711.22 of the Revised Code. | 2712 |
(14) "Qualifying levies" are levies in effect for tax year | 2713 |
2004 or applicable to tax year 2005 or approved at an election | 2714 |
conducted before September 1, 2005. For the purpose of determining | 2715 |
the rate of a qualifying levy authorized by section 5705.212 or | 2716 |
5705.213 of the Revised Code, the rate shall be the rate that | 2717 |
would be in effect for tax year 2010. | 2718 |
(15) "Telephone property" means tangible personal property of | 2719 |
a telephone, telegraph, or interexchange telecommunications | 2720 |
company subject to an assessment rate specified in section | 2721 |
5727.111 of the Revised Code in tax year 2004. | 2722 |
(16) "Telephone property tax value loss" means the amount | 2723 |
determined under division (C)(4) of this section. | 2724 |
(17) "Telephone property fixed-rate levy loss" means the | 2725 |
amount determined under division (D)(4) of this section. | 2726 |
(B) The commercial activities tax receipts fund is hereby | 2727 |
created in the state treasury and shall consist of money arising | 2728 |
from the tax imposed under this chapter. All money in that fund | 2729 |
shall be credited for each fiscal year in the following | 2730 |
percentages to the general revenue fund, to the school district | 2731 |
tangible property tax replacement fund, which is hereby created in | 2732 |
the state treasury for the purpose of making the payments | 2733 |
described in section 5751.21 of the Revised Code, and to the local | 2734 |
government tangible property tax replacement fund, which is hereby | 2735 |
created in the state treasury for the purpose of making the | 2736 |
payments described in section 5751.22 of the Revised Code, in the | 2737 |
following percentages: | 2738 |
Fiscal year | General Revenue Fund | School District Tangible Property Tax Replacement Fund | Local Government Tangible Property Tax Replacement Fund | 2739 | |
2006 | 67.7% | 22.6% | 9.7% | 2740 | |
2007 | 0% | 70.0% | 30.0% | 2741 | |
2008 | 0% | 70.0% | 30.0% | 2742 | |
2009 | 0% | 70.0% | 30.0% | 2743 | |
2010 | 0% | 70.0% | 30.0% | 2744 | |
2011 | 0% | 70.0% | 30.0% | 2745 | |
2012 | 5.3% | 70.0% | 24.7% | 2746 | |
2013 | 19.4% | 70.0% | 10.6% | 2747 | |
2014 | 14.1% | 70.0% | 15.9% | 2748 | |
2015 | 17.6% | 70.0% | 12.4% | 2749 | |
2016 | 21.1% | 70.0% | 8.9% | 2750 | |
2017 | 24.6% | 70.0% | 5.4% | 2751 | |
2018 | 28.1% | 70.0% | 1.9% | 2752 | |
2019 and thereafter | 100% | 0% | 0% | 2753 |
(C) Not later than September 15, 2005, the tax commissioner | 2754 |
shall determine for each school district, joint vocational school | 2755 |
district, and local taxing unit its machinery and equipment, | 2756 |
inventory property, furniture and fixtures property, and telephone | 2757 |
property tax value losses, which are the applicable amounts | 2758 |
described in divisions (C)(1), (2), (3), and (4) of this section, | 2759 |
except as provided in division (C)(5) of this section: | 2760 |
(1) Machinery and equipment property tax value loss is the | 2761 |
taxable value of machinery and equipment property as reported by | 2762 |
taxpayers for tax year 2004 multiplied by: | 2763 |
(a) For tax year 2006, thirty-three and eight-tenths per | 2764 |
cent; | 2765 |
(b) For tax year 2007, sixty-one and three-tenths per cent; | 2766 |
(c) For tax year 2008, eighty-three per cent; | 2767 |
(d) For tax year 2009 and thereafter, one hundred per cent. | 2768 |
(2) Inventory property tax value loss is the taxable value of | 2769 |
inventory property as reported by taxpayers for tax year 2004 | 2770 |
multiplied by: | 2771 |
(a) For tax year 2006, a fraction, the numerator of which is | 2772 |
five and three-fourths and the denominator of which is | 2773 |
twenty-three; | 2774 |
(b) For tax year 2007, a fraction, the numerator of which is | 2775 |
nine and one-half and the denominator of which is twenty-three; | 2776 |
(c) For tax year 2008, a fraction, the numerator of which is | 2777 |
thirteen and one-fourth and the denominator of which is | 2778 |
twenty-three; | 2779 |
(d) For tax year 2009 and thereafter a fraction, the | 2780 |
numerator of which is seventeen and the denominator of which is | 2781 |
twenty-three. | 2782 |
(3) Furniture and fixtures property tax value loss is the | 2783 |
taxable value of furniture and fixture property as reported by | 2784 |
taxpayers for tax year 2004 multiplied by: | 2785 |
(a) For tax year 2006, twenty-five per cent; | 2786 |
(b) For tax year 2007, fifty per cent; | 2787 |
(c) For tax year 2008, seventy-five per cent; | 2788 |
(d) For tax year 2009 and thereafter, one hundred per cent. | 2789 |
The taxable value of property reported by taxpayers used in | 2790 |
divisions (C)(1), (2), and (3) of this section shall be such | 2791 |
values as determined to be final by the tax commissioner as of | 2792 |
August 31, 2005. Such determinations shall be final except for any | 2793 |
correction of a clerical error that was made prior to August 31, | 2794 |
2005, by the tax commissioner. | 2795 |
(4) Telephone property tax value loss is the taxable value of | 2796 |
telephone property as taxpayers would have reported that property | 2797 |
for tax year 2004 if the assessment rate for all telephone | 2798 |
property for that year were twenty-five per cent, multiplied by: | 2799 |
(a) For tax year 2006, zero per cent; | 2800 |
(b) For tax year 2007, zero per cent; | 2801 |
(c) For tax year 2008, zero per cent; | 2802 |
(d) For tax year 2009, sixty per cent; | 2803 |
(e) For tax year 2010, eighty per cent; | 2804 |
(f) For tax year 2011 and thereafter, one hundred per cent. | 2805 |
(5) Division (C)(5) of this section applies to any school | 2806 |
district, joint vocational school district, or local taxing unit | 2807 |
in a county in which is located a facility currently or formerly | 2808 |
devoted to the enrichment or commercialization of uranium or | 2809 |
uranium products, and for which the total taxable value of | 2810 |
property listed on the general tax list of personal property for | 2811 |
any tax year from tax year 2001 to tax year 2004 was fifty per | 2812 |
cent or less of the taxable value of such property listed on the | 2813 |
general tax list of personal property for the next preceding tax | 2814 |
year. | 2815 |
In computing the | 2816 |
under divisions | 2817 |
school district, joint vocational school district, or local taxing | 2818 |
unit to which division (C)(5) of this section applies, the taxable | 2819 |
value of such property as listed on the general tax list of | 2820 |
personal property for tax year 2000 shall be substituted for the | 2821 |
taxable value of such property as reported by taxpayers for tax | 2822 |
year 2004, in the taxing district containing the uranium facility, | 2823 |
if the taxable value listed for tax year 2000 is greater than the | 2824 |
taxable value reported by taxpayers for tax year 2004. For the | 2825 |
purpose of making the computations under divisions | 2826 |
and (3) of this section, the tax year 2000 valuation is to be | 2827 |
allocated to machinery and equipment, inventory, and furniture and | 2828 |
fixtures property in the same proportions as the tax year 2004 | 2829 |
values. For the purpose of the calculations in division (A) of | 2830 |
section 5751.21 of the Revised Code, the tax year 2004 taxable | 2831 |
values shall be used. | 2832 |
To facilitate the calculations required under division (C) of | 2833 |
this section, the county auditor, upon request from the tax | 2834 |
commissioner, shall provide by August 1, 2005, the values of | 2835 |
machinery and equipment, inventory, and furniture and fixtures for | 2836 |
all single-county personal property taxpayers for tax year 2004. | 2837 |
(D) Not later than September 15, 2005, the tax commissioner | 2838 |
shall determine for each tax year from 2006 through 2009 for each | 2839 |
school district, joint vocational school district, and local | 2840 |
taxing unit its machinery and equipment, inventory, and furniture | 2841 |
and fixtures fixed-rate levy losses, and for each tax year from | 2842 |
2006 through 2011 its telephone property fixed-rate levy loss, | 2843 |
which are the applicable amounts described in divisions (D)(1), | 2844 |
(2), (3), and (4) of this section: | 2845 |
(1) The machinery and equipment fixed-rate levy loss is the | 2846 |
machinery and equipment property tax value loss multiplied by the | 2847 |
sum of the tax rates of fixed-rate qualifying levies. | 2848 |
(2) The inventory fixed-rate loss is the inventory property | 2849 |
tax value loss multiplied by the sum of the tax rates of | 2850 |
fixed-rate qualifying levies. | 2851 |
(3) The furniture and fixtures fixed-rate levy loss is the | 2852 |
furniture and fixture property tax value loss multiplied by the | 2853 |
sum of the tax rates of fixed-rate qualifying levies. | 2854 |
(4) The telephone property fixed-rate levy loss is the | 2855 |
telephone property tax value loss multiplied by the sum of the tax | 2856 |
rates of fixed-rate qualifying levies. | 2857 |
(E) Not later than September 15, 2005, the tax commissioner | 2858 |
shall determine for each school district, joint vocational school | 2859 |
district, and local taxing unit its fixed-sum levy loss. The | 2860 |
fixed-sum levy loss is the amount obtained by subtracting the | 2861 |
amount described in division (E)(2) of this section from the | 2862 |
amount described in division (E)(1) of this section: | 2863 |
(1) The sum of the machinery and equipment property tax value | 2864 |
loss, the inventory property tax value loss, and the furniture and | 2865 |
fixtures property tax value loss, and, for 2008 through 2017 the | 2866 |
telephone property tax value loss of the district or unit | 2867 |
multiplied by the sum of the fixed-sum tax rates of qualifying | 2868 |
levies. For 2006 through 2010, this computation shall include all | 2869 |
qualifying levies remaining in effect for the current tax year and | 2870 |
any school district emergency levies that are qualifying levies | 2871 |
not remaining in effect for the current year. For 2011 through | 2872 |
2017, this computation shall include only qualifying levies | 2873 |
remaining in effect for the current year. For purposes of this | 2874 |
computation, a qualifying school district emergency levy remains | 2875 |
in effect in a year after 2010 only if, for that year, the board | 2876 |
of education levies a school district emergency levy for an annual | 2877 |
sum at least equal to the annual sum levied by the board in tax | 2878 |
year 2004 less the amount of the payment certified under this | 2879 |
division for 2006. | 2880 |
(2) The total taxable value in tax year 2004 less the sum of | 2881 |
the machinery and equipment, inventory, furniture and fixtures, | 2882 |
and telephone property tax value losses in each school district, | 2883 |
joint vocational school district, and local taxing unit multiplied | 2884 |
by one-half of one mill per dollar. | 2885 |
(3) For the calculations in divisions (E)(1) and (2) of this | 2886 |
section, the tax value losses are those that would be calculated | 2887 |
for tax year 2009 under divisions (C)(1), (2), and (3) of this | 2888 |
section and for tax year 2011 under division (C)(4) of this | 2889 |
section. | 2890 |
(4) To facilitate the calculation under divisions (D) and (E) | 2891 |
of this section, not later than September 1, 2005, any school | 2892 |
district, joint vocational school district, or local taxing unit | 2893 |
that has a qualifying levy that was approved at an election | 2894 |
conducted during 2005 before September 1, 2005, shall certify to | 2895 |
the tax commissioner a copy of the county auditor's certificate of | 2896 |
estimated property tax millage for such levy as required under | 2897 |
division (B) of section 5705.03 of the Revised Code, which is the | 2898 |
rate that shall be used in the calculations under such divisions. | 2899 |
If the amount determined under division (E) of this section | 2900 |
for any school district, joint vocational school district, or | 2901 |
local taxing unit is greater than zero, that amount shall equal | 2902 |
the reimbursement to be paid pursuant to division (D) of section | 2903 |
5751.21 or division (A)(3) of section 5751.22 of the Revised Code, | 2904 |
and the one-half of one mill that is subtracted under division | 2905 |
(E)(2) of this section shall be apportioned among all contributing | 2906 |
fixed-sum levies in the proportion that each levy bears to the sum | 2907 |
of all fixed-sum levies within each school district, joint | 2908 |
vocational school district, or local taxing unit. | 2909 |
(F) Not later than October 1, 2005, the tax commissioner | 2910 |
shall certify to the department of education for every school | 2911 |
district and joint vocational school district the machinery and | 2912 |
equipment, inventory, furniture and fixtures, and telephone | 2913 |
property tax value losses determined under division (C) of this | 2914 |
section, the machinery and equipment, inventory, furniture and | 2915 |
fixtures, and telephone fixed-rate levy losses determined under | 2916 |
division (D) of this section, and the fixed-sum levy losses | 2917 |
calculated under division (E) of this section. The calculations | 2918 |
under divisions (D) and (E) of this section shall separately | 2919 |
display the levy loss for each levy eligible for reimbursement. | 2920 |
(G) Not later than October 1, 2005, the tax commissioner | 2921 |
shall certify the amount of the fixed-sum levy losses to the | 2922 |
county auditor of each county in which a school district, joint | 2923 |
vocational school district, or local taxing unit with a fixed-sum | 2924 |
levy loss reimbursement has territory. | 2925 |
Sec. 5751.21. (A) Not later than the thirty-first day of | 2926 |
July of 2007 through 2017, the department of education shall | 2927 |
determine the following for each school district and each joint | 2928 |
vocational school district eligible for payment under division (B) | 2929 |
of this section: | 2930 |
(1) The state education aid offset, which is the difference | 2931 |
obtained by subtracting the amount described in division (A)(1)(b) | 2932 |
of this section from the amount described in division (A)(1)(a) of | 2933 |
this section: | 2934 |
(a) The state education aid computed for the school district | 2935 |
or joint vocational school district for the current fiscal year as | 2936 |
of the thirty-first day of July; | 2937 |
(b) The state education aid that would be computed for the | 2938 |
school district or joint vocational school district for the | 2939 |
current fiscal year as of the thirty-first day of July if the | 2940 |
recognized valuation included the machinery and equipment, | 2941 |
inventory, furniture and fixtures, and telephone property tax | 2942 |
value losses for the school district or joint vocational school | 2943 |
district for the second preceding tax year. | 2944 |
(2) The greater of zero or the difference obtained by | 2945 |
subtracting the state education aid offset determined under | 2946 |
division (A)(1) of this section from the sum of the machinery and | 2947 |
equipment fixed-rate levy loss, the inventory fixed-rate levy | 2948 |
loss, furniture and fixtures fixed-rate levy loss, and telephone | 2949 |
property fixed-rate levy loss certified under division (F) of | 2950 |
section 5751.20 of the Revised Code for all taxing districts in | 2951 |
each school district and joint vocational school district for the | 2952 |
second preceding tax year. | 2953 |
By the fifth day of August of each such year, the department | 2954 |
of education shall certify the amount so determined under division | 2955 |
(A)(1) of this section to the director of budget and management. | 2956 |
(B) The department of education shall pay from the school | 2957 |
district tangible property tax replacement fund to each school | 2958 |
district and joint vocational school district all of the following | 2959 |
for fixed-rate levy losses certified under division (F) of section | 2960 |
5751.20 of the Revised Code: | 2961 |
(1) On or before May 31, 2006, one-seventh of the total | 2962 |
fixed-rate levy loss for tax year 2006; | 2963 |
(2) On or before August 31, 2006, and October 31, 2006, | 2964 |
one-half of six-sevenths of the total fixed-rate levy loss for tax | 2965 |
year 2006; | 2966 |
(3) On or before May 31, 2007, one-seventh of the total | 2967 |
fixed-rate levy loss for tax year 2007; | 2968 |
(4) On or before August 31, 2007, and October 31, 2007, | 2969 |
forty-three per cent of the amount determined under division | 2970 |
(A)(2) of this section for fiscal year 2008, but not less than | 2971 |
zero, plus one-half of six-sevenths of the difference between the | 2972 |
total fixed-rate levy loss for tax year 2007 and the total | 2973 |
fixed-rate levy loss for tax year 2006. | 2974 |
(5) On or before May 31, 2008, fourteen per cent of the | 2975 |
amount determined under division (A)(2) of this section for fiscal | 2976 |
year 2008, but not less than zero, plus one-seventh of the | 2977 |
difference between the total fixed-rate levy loss for tax year | 2978 |
2008 and the total fixed-rate levy loss for tax year 2006. | 2979 |
(6) On or before August 31, 2008, and October 31, 2008, | 2980 |
forty-three per cent of the amount determined under division | 2981 |
(A)(2) of this section for fiscal year 2009, but not less than | 2982 |
zero, plus one-half of six-sevenths of the difference between the | 2983 |
total fixed-rate levy loss in tax year 2008 and the total | 2984 |
fixed-rate levy loss in tax year 2007. | 2985 |
(7) On or before May 31, 2009, fourteen per cent of the | 2986 |
amount determined under division (A)(2) of this section for fiscal | 2987 |
year 2009, but not less than zero, plus one-seventh of the | 2988 |
difference between the total fixed-rate levy loss for tax year | 2989 |
2009 and the total fixed-rate levy loss for tax year 2007. | 2990 |
(8) On or before August 31, 2009, and October 31, 2009, | 2991 |
forty-three per cent of the amount determined under division | 2992 |
(A)(2) of this section for fiscal year 2010, but not less than | 2993 |
zero, plus one-half of six-sevenths of the difference between the | 2994 |
total fixed-rate levy loss in tax year 2009 and the total | 2995 |
fixed-rate levy loss in tax year 2008. | 2996 |
(9) On or before May 31, 2010, fourteen per cent of the | 2997 |
amount determined under division (A)(2) of this section for fiscal | 2998 |
year 2010, but not less than zero, plus one-seventh of the | 2999 |
difference between the total fixed-rate levy loss in tax year 2010 | 3000 |
and the total fixed-rate levy loss in tax year 2008. | 3001 |
(10) On or before August 31, 2010, and October 31, 2010, | 3002 |
one-third of the amount determined under division (A)(2) of this | 3003 |
section for fiscal year 2011, but not less than zero, plus | 3004 |
one-half of six-sevenths of the difference between the telephone | 3005 |
property fixed-rate levy loss for tax year 2010 and the telephone | 3006 |
property fixed-rate levy loss for tax year 2009. | 3007 |
(11) On or before May 31, 2011, fourteen per cent of the | 3008 |
amount determined under division (A)(2) of this section for fiscal | 3009 |
year 2011, but not less than zero, plus one-seventh of the | 3010 |
difference between the telephone property fixed-rate levy loss for | 3011 |
tax year 2011 and the telephone property fixed-rate levy loss for | 3012 |
tax year 2009. | 3013 |
(12) On or before August 31, 2011, October 31, 2011, and May | 3014 |
31, 2012, the amount determined under division (A)(2) of this | 3015 |
section multiplied by a fraction, the numerator of which is | 3016 |
fourteen and the denominator of which is seventeen, but not less | 3017 |
than zero, multiplied by one-third, plus one-half of six-sevenths | 3018 |
of the difference between the telephone property fixed-rate levy | 3019 |
loss for tax year 2011 and the telephone property fixed-rate levy | 3020 |
loss for tax year 2010. | 3021 |
(13) On or before May 31, 2012, fourteen per cent of the | 3022 |
amount determined under division (A)(2) of this section for fiscal | 3023 |
year 2012, multiplied by a fraction, the numerator of which is | 3024 |
fourteen and the denominator of which is seventeen, plus | 3025 |
one-seventh of the difference between the telephone property | 3026 |
fixed-rate levy loss for tax year 2011 and the telephone property | 3027 |
fixed-rate levy loss for tax year 2010. | 3028 |
(14) On or before August 31, 2012, October 31, 2012, and May | 3029 |
31, 2013, the amount determined under division (A)(2) of this | 3030 |
section multiplied by a fraction, the numerator of which is eleven | 3031 |
and the denominator of which is seventeen, but not less than zero, | 3032 |
multiplied by one-third. | 3033 |
(15) On or before August 31, 2013, October 31, 2013, and May | 3034 |
31, 2014, the amount determined under division (A)(2) of this | 3035 |
section multiplied by a fraction, the numerator of which is nine | 3036 |
and the denominator of which is seventeen, but not less than zero, | 3037 |
multiplied by one-third. | 3038 |
(16) On or before August 31, 2014, October 31, 2014, and May | 3039 |
31, 2015, the amount determined under division (A)(2) of this | 3040 |
section multiplied by a fraction, the numerator of which is seven | 3041 |
and the denominator of which is seventeen, but not less than zero, | 3042 |
multiplied by one-third. | 3043 |
(17) On or before August 31, 2015, October 31, 2015, and May | 3044 |
31, 2016, the amount determined under division (A)(2) of this | 3045 |
section multiplied by a fraction, the numerator of which is five | 3046 |
and the denominator of which is seventeen, but not less than zero, | 3047 |
multiplied by one-third. | 3048 |
(18) On or before August 31, 2016, October 31, 2016, and May | 3049 |
31, 2017, the amount determined under division (A)(2) of this | 3050 |
section multiplied by a fraction, the numerator of which is three | 3051 |
and the denominator of which is seventeen, but not less than zero, | 3052 |
multiplied by one-third. | 3053 |
(19) On or before August 31, 2017, October 31, 2017, and May | 3054 |
31, 2018, the amount determined under division (A)(2) of this | 3055 |
section multiplied by a fraction, the numerator of which is one | 3056 |
and the denominator of which is seventeen, but not less than zero, | 3057 |
multiplied by one-third. | 3058 |
(20) After May 31, 2018, no payments shall be made under this | 3059 |
section. | 3060 |
The department of education shall report to each school | 3061 |
district and joint vocational school district the apportionment of | 3062 |
the payments among the school district's or joint vocational | 3063 |
school district's funds based on the certifications under division | 3064 |
(F) of section 5751.20 of the Revised Code. | 3065 |
Any qualifying levy that is a fixed-rate levy that is not | 3066 |
applicable to a tax year after 2010 does not qualify for any | 3067 |
reimbursement after the tax year to which it is last applicable. | 3068 |
(C) For taxes levied within the ten-mill limitation for debt | 3069 |
purposes in tax year 2005, payments shall be made equal to one | 3070 |
hundred per cent of the loss computed as if the tax were a | 3071 |
fixed-rate levy, but those payments shall extend from fiscal year | 3072 |
2006 through fiscal year 2018, as long as the qualifying levy | 3073 |
continues to be used for debt purposes. If the purpose of such a | 3074 |
qualifying levy is changed, that levy becomes subject to the | 3075 |
payments determined in division (B) of this section. | 3076 |
(D)(1) Not later than January 1, 2006, for each fixed-sum | 3077 |
levy of each school district or joint vocational school district | 3078 |
and for each year for which a determination is made under division | 3079 |
(F) of section 5751.20 of the Revised Code that a fixed-sum levy | 3080 |
loss is to be reimbursed, the tax commissioner shall certify to | 3081 |
the department of education the fixed-sum levy loss determined | 3082 |
under that division. The certification shall cover a time period | 3083 |
sufficient to include all fixed-sum levies for which the | 3084 |
commissioner made such a determination. The department shall pay | 3085 |
from the school district property tax replacement fund to the | 3086 |
school district or joint vocational school district one-third of | 3087 |
the fixed-sum levy loss so certified for each year on or before | 3088 |
the last day of May, August, and October of the current year. | 3089 |
(2) Beginning in 2006, by the first day of January of each | 3090 |
year, the tax commissioner shall review the certification | 3091 |
originally made under division (D)(1) of this section. If the | 3092 |
commissioner determines that a debt levy that had been scheduled | 3093 |
to be reimbursed in the current year has expired, a revised | 3094 |
certification for that and all subsequent years shall be made to | 3095 |
the department of education. | 3096 |
(E) Beginning in September 2007 and through June 2018, the | 3097 |
director of budget and management shall transfer from the school | 3098 |
district tangible property tax replacement fund to the general | 3099 |
revenue fund each of the following: | 3100 |
(1) On the first day of September, the lesser of one-fourth | 3101 |
of the amount certified for that fiscal year under division (A)(1) | 3102 |
of this section or the balance in the school district tangible | 3103 |
property tax replacement fund; | 3104 |
(2) On the first day of December, the lesser of one-fourth of | 3105 |
the amount certified for that fiscal year under division (A)(1) of | 3106 |
this section or the balance in the school district tangible | 3107 |
property tax replacement fund; | 3108 |
(3) On the first day of March, the lesser of one-fourth of | 3109 |
the amount certified for that fiscal year under division (A)(1) of | 3110 |
this section or the balance in the school district tangible | 3111 |
property tax replacement fund; | 3112 |
(4) On the first day of June, the lesser of one-fourth of the | 3113 |
amount certified for that fiscal year under division (A)(1) of | 3114 |
this section or the balance in the school district tangible | 3115 |
property tax replacement fund. | 3116 |
(F) For each of the fiscal years 2006 through 2018, if the | 3117 |
total amount in the school district tangible property tax | 3118 |
replacement fund is insufficient to make all payments under | 3119 |
divisions (B), (C), and (D) of this section at the times the | 3120 |
payments are to be made, the director of budget and management | 3121 |
shall transfer from the general revenue fund to the school | 3122 |
district tangible property tax replacement fund the difference | 3123 |
between the total amount to be paid and the amount in the school | 3124 |
district tangible property tax replacement fund. For each fiscal | 3125 |
year after 2018, at the time payments under division (D) of this | 3126 |
section are to be made, the director of budget and management | 3127 |
shall transfer from the general revenue fund to the school | 3128 |
district property tax replacement fund the amount necessary to | 3129 |
make such payments. | 3130 |
(G) On the fifteenth day of June of 2006 through 2011, the | 3131 |
director of budget and management may transfer any balance in the | 3132 |
school district tangible property tax replacement fund to the | 3133 |
general revenue fund. At the end of fiscal years 2012 through | 3134 |
2018, any balance in the school district tangible property tax | 3135 |
replacement fund shall remain in the fund to be used in future | 3136 |
fiscal years for school purposes. | 3137 |
(H) If all of the territory of a school district or joint | 3138 |
vocational school district is merged with another district, or if | 3139 |
a part of the territory of a school district or joint vocational | 3140 |
school district is transferred to an existing or newly created | 3141 |
district, the department of education, in consultation with the | 3142 |
tax commissioner, shall adjust the payments made under this | 3143 |
section as follows: | 3144 |
(1) For a merger of two or more districts, the machinery and | 3145 |
equipment, inventory, furniture and fixtures, and telephone | 3146 |
property fixed-rate levy losses and the fixed-sum levy losses of | 3147 |
the successor district shall be equal to the sum of the machinery | 3148 |
and equipment, inventory, furniture and fixtures, and telephone | 3149 |
property fixed-rate levy losses and debt levy losses as determined | 3150 |
in section 5751.20 of the Revised Code, for each of the districts | 3151 |
involved in the merger. | 3152 |
(2) If property is transferred from one district to a | 3153 |
previously existing district, the amount of machinery and | 3154 |
equipment, inventory, furniture and fixtures, and telephone | 3155 |
property tax value losses and fixed-rate levy losses that shall be | 3156 |
transferred to the recipient district shall be an amount equal to | 3157 |
the total machinery and equipment, inventory, furniture and | 3158 |
fixtures, and telephone property fixed-rate levy losses times a | 3159 |
fraction, the numerator of which is the value of business tangible | 3160 |
personal property on the land being transferred in the most recent | 3161 |
year for which data are available, and the denominator of which is | 3162 |
the total value of business tangible personal property in the | 3163 |
district from which the land is being transferred in the most | 3164 |
recent year for which data are available. For each of the first | 3165 |
five years after the property is transferred, but not after fiscal | 3166 |
year 2012, if the tax rate in the recipient district is less than | 3167 |
the tax rate of the district from which the land was transferred, | 3168 |
one-half of the payments arising from the amount of fixed-rate | 3169 |
levy losses so transferred to the recipient district shall be paid | 3170 |
to the recipient district and one-half of the payments arising | 3171 |
from the fixed-rate levy losses so transferred shall be paid to | 3172 |
the district from which the land was transferred. Fixed-rate levy | 3173 |
losses so transferred shall be computed on the basis of the sum of | 3174 |
the rates of fixed-rate qualifying levies of the district from | 3175 |
which the land was transferred, notwithstanding division (D) of | 3176 |
this section. | 3177 |
(3) After December 31, 2004, if property is transferred from | 3178 |
one or more districts to a district that is newly created out of | 3179 |
the transferred property, the newly created district shall be | 3180 |
deemed not to have any machinery and equipment, inventory, | 3181 |
furniture and fixtures, or telephone property fixed-rate levy | 3182 |
losses and the districts from which the property was transferred | 3183 |
shall have no reduction in their machinery and equipment, | 3184 |
inventory, furniture and fixtures, and telephone property | 3185 |
fixed-rate levy losses. | 3186 |
(4) If the recipient district under division (H)(2) of this | 3187 |
section or the newly created district under divisions (H)(3) of | 3188 |
this section is assuming debt from one or more of the districts | 3189 |
from which the property was transferred and any of the districts | 3190 |
losing the property had fixed-sum levy losses, the department of | 3191 |
education, in consultation with the tax commissioner, shall make | 3192 |
an equitable division of the fixed-sum levy loss reimbursements. | 3193 |
Section 101.02. That existing sections 122.151, 125.021, | 3194 |
126.02, 150.07, 173.27, 183.04, 183.05, 183.30, 3318.05, 3318.052, | 3195 |
3318.06, 3318.08, 3318.18, 3318.36, 3702.72, 3702.73, 3702.81, | 3196 |
3702.89, 3702.92, 5707.031, 5725.19, 5725.98, 5727.241, 5729.08, | 3197 |
5729.98, 5733.01, 5733.49, 5733.98, 5747.80, 5747.98, 5751.20, and | 3198 |
5751.21 of the Revised Code are hereby repealed. | 3199 |
Section 201.10. All items in Sections 203.10 to 205.10 of | 3200 |
this act are hereby appropriated as designated out of any moneys | 3201 |
in the state treasury to the credit of the designated fund that | 3202 |
are not otherwise appropriated. For all appropriations made in | 3203 |
these sections, those in the first column are for fiscal year 2007 | 3204 |
and those in the second column are for fiscal year 2008. | 3205 |
Section 203.10. ADA DEPARTMENT OF ALCOHOL AND DRUG ADDICTION | 3206 |
SERVICES | 3207 |
Tobacco Master Settlement Agreement Fund Group | 3208 | ||||||||||
L87 | 038-403 | Urban Minority Alcoholism and Drug Abuse Outreach Programs | $ | 500,000 | $ | 500,000 | 3209 | ||||
L87 | 038-405 | Juvenile Offender Aftercare Program | $ | 3,000,000 | $ | 3,000,000 | 3210 | ||||
TOTAL TSF Tobacco Master Settlement Agreement Fund Group | $ | 3,500,000 | $ | 3,500,000 | 3211 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 3,500,000 | $ | 3,500,000 | 3212 |
Section 203.20. AGO ATTORNEY GENERAL | 3214 |
Tobacco Master Settlement Agreement Fund Group | 3215 |
J87 | 055-635 | Law Enforcement Technology, Training, and Facility Enhancements | $ | 620,000 | $ | 0 | 3216 | ||||
U87 | 055-402 | Tobacco Settlement Oversight, Administration, and Enforcement | $ | 673,797 | $ | 723,797 | 3217 | ||||
TOTAL TSF Tobacco Master Settlement Agreement Fund Group | $ | 1,293,797 | $ | 723,797 | 3218 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 1,293,797 | $ | 723,797 | 3219 |
Section 203.30. DEV DEPARTMENT OF DEVELOPMENT | 3221 |
Tobacco Master Settlement Agreement Fund Group | 3222 |
M87 | 195-435 | Biomedical Research and Technology Transfer | $ | 27,502,244 | $ | 21,416,437 | 3223 | ||||
TOTAL TSF Tobacco Master Settlement Agreement Fund Group | $ | 27,502,244 | $ | 21,416,437 | 3224 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 27,502,244 | $ | 21,416,437 | 3225 |
Section 203.40. ETC ETECH OHIO | 3227 |
Tobacco Master Settlement Agreement Fund Group | 3228 |
S87 | 935-602 | Education Technology Trust Fund | $ | 4,350,000 | $ | 4,350,000 | 3229 | ||||
TOTAL TSF Tobacco Master | 3230 | ||||||||||
Settlement Agreement Fund | 3231 | ||||||||||
Group | $ | 4,350,000 | $ | 4,350,000 | 3232 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 4,350,000 | $ | 4,350,000 | 3233 |
SCHOOLNET PLUS | 3234 |
The eTech Ohio Commission shall distribute SchoolNet Plus | 3235 |
Grants to qualifying school districts in fiscal year 2007 and | 3236 |
fiscal year 2008 to establish and equip at least one interactive | 3237 |
computer workstation for each five children enrolled in the eighth | 3238 |
grade as reported by the school district pursuant to division (A) | 3239 |
of section 3317.03 of the Revised Code. | 3240 |
Districts in the first two quartiles of wealth will receive | 3241 |
up to $128 per pupil for students in the targeted grade to | 3242 |
purchase classroom computers. Districts in the third and fourth | 3243 |
quartiles will receive up to $82 per pupil in the targeted grade. | 3244 |
If a district has met the state's goal of one computer to every | 3245 |
five students in the targeted grade, the district may use the | 3246 |
funds provided through SchoolNet Plus to purchase computers for | 3247 |
successive grades or to fulfill educational technology needs in | 3248 |
other grades as specified in the district's technology plan. | 3249 |
Section 203.50. DOH DEPARTMENT OF HEALTH | 3250 |
Tobacco Master Settlement Agreement Fund Group | 3251 |
L87 | 440-404 | Minority Health Care Data Development | $ | 350,000 | $ | 350,000 | 3252 | ||||
L87 | 440-409 | Tuberculosis Prevention and Treatment | $ | 450,000 | $ | 450,000 | 3253 | ||||
L87 | 440-410 | Hepatitis C Prevention and Intervention | $ | 425,000 | $ | 425,000 | 3254 | ||||
L87 | 440-411 | Dental Care Programs for Minority and Low-Income Populations | $ | 420,000 | $ | 420,000 | 3255 | ||||
L87 | 440-412 | Emergency Medications and Oxygen for Low-Income Seniors | $ | 850,000 | $ | 850,000 | 3256 | ||||
L87 | 440-414 | Uncompensated Care | $ | 3,855,050 | $ | 3,855,050 | 3257 | ||||
L87 | 440-420 | Childhood Lead WIC | $ | 500,000 | $ | 500,000 | 3258 | ||||
L87 | 440-421 | Infant Mortality Reduction Initiative | $ | 266,000 | $ | 266,000 | 3259 | ||||
L87 | 440-432 | Pneumococcal Vaccines for Children | $ | 4,700,000 | $ | 4,700,000 | 3260 | ||||
S87 | 440-428 | Automated External Difibrillators | $ | 2,500,000 | $ | 0 | 3261 | ||||
TOTAL TSF Tobacco Master | 3262 | ||||||||||
Settlement Agreement Fund | 3263 | ||||||||||
Group | $ | 14,316,050 | $ | 11,816,050 | 3264 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 14,316,050 | $ | 11,816,050 | 3265 |
AUTOMATED EXTERNAL DEFIBRILLATORS | 3266 |
Notwithstanding section 183.28 of the Revised Code, the | 3267 |
foregoing appropriation item 440-428, Automated External | 3268 |
Defibrillators, shall be used by the Department of Health for the | 3269 |
acquisition and placement of automated external defibrillators in | 3270 |
Ohio primary and secondary schools. | 3271 |
The Department of Health shall, through a request for | 3272 |
proposal process in accordance with rule 123:5-1-08 of the | 3273 |
Administrative Code, use these funds to place automated external | 3274 |
defibrillators in primary and secondary schools. The grant | 3275 |
recipient shall not charge any school for the equipment costs | 3276 |
associated with the initial placement of an automated external | 3277 |
defibrillator. | 3278 |
Section 203.60. MIH COMMISSION ON MINORITY HEALTH | 3279 |
Tobacco Master Settlement Agreement Fund Group | 3280 | ||||||||||
L87 | 149-402 | Minority Health and Academic Partnership Grants | $ | 1,090,000 | $ | 1,090,000 | 3281 | ||||
L87 | 149-403 | Training and Capacity Building | $ | 100,000 | $ | 100,000 | 3282 | ||||
TOTAL TSF Tobacco Master Settlement Agreement Fund Group | $ | 1,190,000 | $ | 1,190,000 | 3283 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 1,190,000 | $ | 1,190,000 | 3284 |
Section 203.70. DHS DEPARTMENT OF PUBLIC SAFETY | 3286 |
Tobacco Master Settlement Agreement Fund Group | 3287 | ||||||||||
L87 | 767-406 | Under-Age Tobacco Use Enforcement | $ | 610,560 | $ | 610,560 | 3288 | ||||
TOTAL TSF Tobacco Master Settlement Agreement Fund Group | $ | 610,560 | $ | 610,560 | 3289 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 610,560 | $ | 610,560 | 3290 |
Section 203.80. SOA SOUTHERN OHIO AGRICULTURAL AND COMMUNITY | 3292 |
DEVELOPMENT FOUNDATION | 3293 |
Tobacco Master Settlement Agreement Fund Group | 3294 |
5M9 | 945-601 | Operating Expenses | $ | 456,942 | $ | 475,220 | 3295 | ||||
K87 | 945-602 | Southern Ohio Agricultural and Community Development Foundation | $ | 13,150,375 | $ | 7,513,251 | 3296 | ||||
TOTAL TSF Tobacco Master | 3297 | ||||||||||
Settlement Agreement Fund | 3298 | ||||||||||
Group | $ | 13,607,317 | $ | 7,988,471 | 3299 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 13,607,317 | $ | 7,988,471 | 3300 |
Section 203.90. TAX DEPARTMENT OF TAXATION | 3302 |
Tobacco Master Settlement Agreement Fund Group | 3303 | ||||||||||
T87 | 110-402 | Tobacco Settlement Enforcement | $ | 328,034 | $ | 328,034 | 3304 | ||||
TOTAL TSF Tobacco Master Settlement Agreement Fund Group | $ | 328,034 | $ | 328,034 | 3305 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 328,034 | $ | 328,034 | 3306 |
Section 205.10. TUP TOBACCO USE PREVENTION AND CONTROL | 3308 |
FOUNDATION | 3309 |
Tobacco Master Settlement Agreement Fund Group | 3310 | ||||||||||
5M8 | 940-601 | Operating Expenses | $ | 1,659,091 | $ | 1,717,159 | 3311 | ||||
TOTAL TSF Tobacco Master Settlement Agreement Fund Group | $ | 1,659,091 | $ | 1,717,159 | 3312 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 1,659,091 | $ | 1,717,159 | 3313 |
Section 207.10. All items set forth in this section are | 3315 |
hereby appropriated out of any moneys in the state treasury to the | 3316 |
credit of the Education Facilities Trust Fund (Fund N87) that are | 3317 |
not otherwise appropriated. | 3318 |
Appropriations |
3319 |
CAP-780 | Classroom Facilities Assistance Program | $ | 648,500,000 | 3320 | |||
Total School Facilities Commission | $ | 648,500,000 | 3321 | ||||
TOTAL Education Facilities Trust Fund | $ | 648,500,000 | 3322 |
Section 207.13. Section 207.10 of this act shall remain in | 3324 |
full force and effect commencing on July 1, 2006, and terminating | 3325 |
on June 30, 2008, for the purpose of drawing money from the state | 3326 |
treasury in payment of liabilities lawfully incurred thereunder, | 3327 |
and on June 30, 2008, and not before, the moneys appropriated | 3328 |
thereby shall lapse into the funds from which they are severally | 3329 |
appropriated. | 3330 |
The appropriations made in Section 207.10 of this act are | 3331 |
subject to all provisions of the capital appropriations act | 3332 |
governing the 2006-2008 biennium that are generally applicable to | 3333 |
such appropriations. Expenditures from appropriations contained in | 3334 |
Section 207.10 of this act shall be accounted for as though made | 3335 |
in the capital appropriations act governing the 2006-2008 | 3336 |
biennium. | 3337 |
Section 209.10. All items set forth in this section are | 3338 |
hereby appropriated in fiscal year 2007 for emergency repairs to | 3339 |
Ohio Historical Society sites out of any moneys in the state | 3340 |
treasury to the credit of the Cultural and Sports Facilities | 3341 |
Building Fund (Fund 030) that are not otherwise appropriated: | 3342 |
3343 |
CAP-745 | Historic Sites and Museums | $ | 400,000 | 3344 | |||
Total Cultural Facilities Commission | $ | 400,000 | 3345 | ||||
Total Cultural and Sports Facilities Building Fund | $ | 400,000 | 3346 |
Section 209.11. The Treasurer of State is hereby authorized | 3348 |
to issue and sell, in accordance with Section 2o of Article VII, | 3349 |
Ohio Constitution, and pursuant to sections 151.01 and 151.40 of | 3350 |
the Revised Code, original obligations in an aggregate principal | 3351 |
amount not to exceed $400,000, in addition to the original | 3352 |
issuance of obligations heretofore authorized by prior acts of the | 3353 |
General Assembly. These authorized obligations shall be issued and | 3354 |
sold from time to time, subject to applicable constitutional and | 3355 |
statutory limitations, as needed to ensure sufficient moneys to | 3356 |
the credit of the Cultural and Sports Facilities Building Fund | 3357 |
(Fund 030) to pay costs associated with emergency repairs to Ohio | 3358 |
Historical Society sites. | 3359 |
Section 303.03. PERSONAL SERVICE EXPENSES | 3360 |
Unless otherwise prohibited by law, each appropriation in | 3361 |
this act from which personal service expenses are paid shall bear | 3362 |
the employer's share of public employees' retirement, workers' | 3363 |
compensation, disabled workers' relief, and all group insurance | 3364 |
programs; the costs of centralized accounting, centralized payroll | 3365 |
processing, and related personnel reports and services; the cost | 3366 |
of the Office of Collective Bargaining; the cost of the Personnel | 3367 |
Board of Review; the cost of the Employee Assistance Program; the | 3368 |
cost of the Equal Opportunity Center; the costs of interagency | 3369 |
information management infrastructure; and the cost of | 3370 |
administering the state employee merit system as required by | 3371 |
section 124.07 of the Revised Code. Such costs shall be determined | 3372 |
in conformity with appropriate sections of law and paid in | 3373 |
accordance with procedures specified by the Office of Budget and | 3374 |
Management. | 3375 |
Section 303.06. REISSUANCE OF VOIDED WARRANTS | 3376 |
In order to provide funds for the reissuance of voided | 3377 |
warrants pursuant to section 117.47 of the Revised Code, there is | 3378 |
hereby appropriated, out of moneys in the state treasury from the | 3379 |
fund credited as provided in section 117.47 of the Revised Code, | 3380 |
that amount sufficient to pay such warrants when approved by the | 3381 |
Office of Budget and Management. | 3382 |
Section 303.09. REAPPROPRIATION OF UNEXPENDED ENCUMBERED | 3383 |
BALANCES OF OPERATING APPROPRIATIONS | 3384 |
An unexpended balance of an operating appropriation or | 3385 |
reappropriation that a state agency lawfully encumbered prior to | 3386 |
the close of a fiscal year is reappropriated on the first day of | 3387 |
July of the following fiscal year from the fund from which it was | 3388 |
originally appropriated or reappropriated for the following period | 3389 |
and shall remain available only for the purpose of discharging the | 3390 |
encumbrance. | 3391 |
(A) For an encumbrance for personal services, maintenance, | 3392 |
equipment, or items for resale, other than an encumbrance for an | 3393 |
item of special order manufacture not available on term contract | 3394 |
or in the open market or for reclamation of land or oil and gas | 3395 |
wells, for a period of not more than five months from the end of | 3396 |
the fiscal year; | 3397 |
(B) For an encumbrance for an item of special order | 3398 |
manufacture not available on term contract or in the open market, | 3399 |
for a period of not more than five months from the end of the | 3400 |
fiscal year or, with the written approval of the Director of | 3401 |
Budget and Management, for a period of not more than twelve months | 3402 |
from the end of the fiscal year; | 3403 |
(C) For an encumbrance for reclamation of land or oil and gas | 3404 |
wells, for a period ending when the encumbered appropriation is | 3405 |
expended or for a period of two years, whichever is less; | 3406 |
(D) For an encumbrance for any other expense, for such period | 3407 |
as the Director of Budget and Management approves, provided such | 3408 |
period does not exceed two years. | 3409 |
Any operating appropriations for which unexpended balances | 3410 |
are reappropriated beyond a five-month period from the end of the | 3411 |
fiscal year pursuant to division (B) of this section shall be | 3412 |
reported to the Controlling Board by the Director of Budget and | 3413 |
Management by the thirty-first day of December of each year. The | 3414 |
report on each such item shall include the item, the cost of the | 3415 |
item, and the name of the vendor. This report to the Controlling | 3416 |
Board shall be updated on a quarterly basis for encumbrances | 3417 |
remaining open. | 3418 |
Upon the expiration of the reappropriation period set out in | 3419 |
division (A), (B), (C), or (D) of this section, a reappropriation | 3420 |
made pursuant to this section lapses, and the Director of Budget | 3421 |
and Management shall cancel the encumbrance of the unexpended | 3422 |
reappropriation not later than the end of the weekend following | 3423 |
the expiration of the reappropriation period. | 3424 |
Notwithstanding the preceding paragraph, with the approval of | 3425 |
the Director of Budget and Management, an unexpended balance of an | 3426 |
encumbrance that was reappropriated on the first day of July | 3427 |
pursuant to this section for a period specified in division (C) or | 3428 |
(D) of this section and that remains encumbered at the close of | 3429 |
the fiscal biennium is hereby reappropriated pursuant to this | 3430 |
section on the first day of July of the following fiscal biennium | 3431 |
from the fund from which it was originally appropriated or | 3432 |
reappropriated for the applicable period specified in division (C) | 3433 |
or (D) of this section and shall remain available only for the | 3434 |
purpose of discharging the encumbrance. | 3435 |
If the Controlling Board approved a purchase, that approval | 3436 |
remains in effect as long as the appropriation used to make that | 3437 |
purchase remains encumbered. | 3438 |
Section 403.05. That Sections 209.63.39 and 312.27 of Am. | 3439 |
Sub. H.B. 66 of the 126th General Assembly be amended to read as | 3440 |
follows: | 3441 |
Sec. 209.63.39. ECONOMIC GROWTH CHALLENGE | 3442 |
The foregoing appropriation item 235-433, Economic Growth | 3443 |
Challenge, shall be used to enhance the basic research | 3444 |
capabilities of Ohio's public and private institutions of higher | 3445 |
education, support improved graduate programs throughout the | 3446 |
state, and promote the transfer of technology developed by | 3447 |
colleges and universities to private industry to further the | 3448 |
economic goals of the state. | 3449 |
Of the foregoing appropriation item 235-433, Economic Growth | 3450 |
Challenge, $18,000,000 in each fiscal year shall be used for the | 3451 |
Research Incentive Program to enhance the basic research | 3452 |
capabilities of public colleges and universities and accredited | 3453 |
Ohio institutions of higher education holding certificates of | 3454 |
authorization issued under section 1713.02 of the Revised Code, in | 3455 |
order to strengthen academic research for pursuing Ohio's economic | 3456 |
development goals. The Board of Regents, in consultation with the | 3457 |
colleges and universities, shall administer the Research Incentive | 3458 |
Program and utilize a means of matching, on a fractional basis, | 3459 |
external funds attracted in the previous year by institutions for | 3460 |
basic research. The program may include incentives for increasing | 3461 |
the amount of external research funds coming to eligible | 3462 |
institutions and for focusing research efforts upon critical state | 3463 |
needs. Colleges and universities shall submit for review and | 3464 |
approval to the Board of Regents plans for the institutional | 3465 |
allocation of state dollars received through the program. The | 3466 |
institutional plans shall provide the rationale for the allocation | 3467 |
in terms of the strategic targeting of funds for academic and | 3468 |
state purposes, for strengthening research programs, for | 3469 |
increasing the amount of external research funds, and shall | 3470 |
include an evaluation process to provide results of the increased | 3471 |
support. Institutional plans for the use of Research Incentive | 3472 |
funding must demonstrate a significant investment in Third | 3473 |
Frontier activities funded at the institution. For a college or | 3474 |
university with multiple Third Frontier grants, as much as ten per | 3475 |
cent of that institution's Research Incentive funding may be | 3476 |
invested in Third Frontier Project-related activities. Each | 3477 |
institutional plan for the investment of Research Incentive moneys | 3478 |
shall report on existing, planned, or possible relationships with | 3479 |
other state science and technology programs and funding recipients | 3480 |
in order to further ongoing statewide science and technology | 3481 |
collaboration objectives. The Board of Regents shall submit a | 3482 |
biennial report of progress to the General Assembly. | 3483 |
In fiscal year 2006, | 3484 |
doctor of philosophy degree-granting universities and those | 3485 |
accredited Ohio institutions of higher education holding | 3486 |
certificates of authorization under section 1713.02 of the Revised | 3487 |
Code | 3488 |
shall initiate a comprehensive Innovation Incentive Plan designed | 3489 |
to enhance doctoral programs and areas of research that have the | 3490 |
greatest potential to attract preeminent researchers and build | 3491 |
research capacity; enhance regional or state economic growth by | 3492 |
creating new products and services to be commercialized; and | 3493 |
complement Ohio's Third Frontier Project. | 3494 |
Funding for the Innovation Incentive Program shall be | 3495 |
generated from those state-assisted doctor of philosophy | 3496 |
degree-granting universities | 3497 |
portion of their allocation of the current doctoral reserve as | 3498 |
provided in appropriation item 235-501, State Share of | 3499 |
Instruction, and state matching funds provided in appropriation | 3500 |
item 235-433, Economic Growth Challenge. Additionally, those | 3501 |
accredited Ohio institutions of higher education holding | 3502 |
certificates of authorization under section 1713.02 of the Revised | 3503 |
Code | 3504 |
shall be required to set aside an amount comparable to the | 3505 |
state-assisted doctor of philosophy degree-granting universities. | 3506 |
The criteria for the determination of this amount shall be | 3507 |
developed by the Board of Regents. | 3508 |
Of the foregoing appropriation item 235-433, Economic Growth | 3509 |
Challenge, $2,343,097 in fiscal year 2006 and $4,686,194 in fiscal | 3510 |
year 2007 shall | 3511 |
3512 | |
3513 | |
3514 | |
3515 | |
3516 |
| 3517 |
3518 | |
3519 | |
3520 | |
3521 | |
3522 | |
3523 | |
3524 | |
through a competitive process under the Innovation Incentive | 3525 |
Program. | 3526 |
3527 | |
3528 | |
internally reallocated funds and these competitive state-funded | 3529 |
awards to restructure their array of | 3530 |
degree-granting programs. | 3531 |
After completion of a transition period during implementation | 3532 |
of the Innovation Incentive Program, the Board of Regents may | 3533 |
withhold up to 0.75 per cent in fiscal year 2006 and 1.5 per cent | 3534 |
in fiscal year 2007 of a state-assisted doctor of philosophy | 3535 |
degree-granting university's allocation of the current doctoral | 3536 |
reserve if that university is not internally reallocating its | 3537 |
allocation of the doctoral reserve or is not competing at an | 3538 |
acceptable level with other participating universities according | 3539 |
to the Innovation Incentive Program. The Board of Regents, in | 3540 |
consultation with the participating universities and the Office of | 3541 |
Budget and Management, shall develop guidelines for the length of | 3542 |
the transition period and criteria for determining the acceptable | 3543 |
level of competing in the Innovation Incentive Program. | 3544 |
Of the foregoing appropriation item 235-433, Economic Growth | 3545 |
Challenge, $500,000 in fiscal year 2007 shall be distributed for | 3546 |
the Technology Commercialization Incentive. The purpose of the | 3547 |
Technology Commercialization Incentive is to reward public and | 3548 |
private colleges and universities for successful technology | 3549 |
transfer to Ohio-based business and industry resulting in the | 3550 |
commercialization of new products, processes, and services and the | 3551 |
establishment of new business start-ups within the state. The | 3552 |
Third Frontier Commission, with counsel from the Third Frontier | 3553 |
Advisory Board, shall establish the eligibility criteria for | 3554 |
public and private colleges and universities interested in | 3555 |
applying for Technology Commercialization Incentive funding. To | 3556 |
qualify for the funds, public and private colleges and | 3557 |
universities must maintain a significant investment in their own | 3558 |
technology-transfer and commercialization operation and | 3559 |
capabilities, and possess a significant history of successful | 3560 |
research partnerships with Ohio-based business and industry. | 3561 |
Sec. 312.27. TRANSFERS TO THE EDUCATION FACILITIES TRUST FUND | 3562 |
Notwithstanding section 183.02 of the Revised Code, after all | 3563 |
transfers from the Tobacco Master Settlement Agreement Fund (Fund | 3564 |
087) to various other funds of cash that would have otherwise been | 3565 |
transferred to the Tobacco Use Prevention and Cessation Trust Fund | 3566 |
(Fund H87) in fiscal year 2006 have been made, the Director of | 3567 |
Budget and Management shall transfer the remaining balance of the | 3568 |
funds that would otherwise be transferred to the Tobacco Use | 3569 |
Prevention and Cessation Trust Fund in fiscal year 2006 to the | 3570 |
Education Facilities Trust Fund (Fund N87). | 3571 |
Notwithstanding section 183.02 of the Revised Code and | 3572 |
division (B)(3) of Section 206.27 of Am. Sub. H.B. 66 of the 126th | 3573 |
General Assembly, after all transfers from the Tobacco Master | 3574 |
Settlement Agreement Fund (Fund 087) to various other funds of | 3575 |
cash that would have otherwise been transferred to the Tobacco Use | 3576 |
Prevention and Cessation Trust Fund (Fund H87) in fiscal year 2007 | 3577 |
have been made, the Director of Budget and Management shall | 3578 |
transfer the remaining balance of the funds that would otherwise | 3579 |
be transferred to the Tobacco Use Prevention and Cessation Trust | 3580 |
Fund in fiscal year 2007 to the Education Facilities Trust Fund | 3581 |
(Fund N87). | 3582 |
Section 403.06. That existing Sections 209.63.39 and 312.27 | 3583 |
of Am. Sub. H.B. 66 of the 126th General Assembly are hereby | 3584 |
repealed. | 3585 |
Section 403.07. That Section 209.63.57 of Am. Sub. H.B. 66 of | 3586 |
the 126th General Assembly, as amended by Sub. H.B. 478 of the | 3587 |
126th General Assembly, be amended to read as follows: | 3588 |
Sec. 209.63.57. STATE SHARE OF INSTRUCTION | 3589 |
As soon as practicable during each fiscal year of the | 3590 |
biennium ending June 30, 2007, in accordance with instructions of | 3591 |
the Board of Regents, each state-assisted institution of higher | 3592 |
education shall report its actual enrollment to the Board of | 3593 |
Regents. | 3594 |
The Board of Regents shall establish procedures required by | 3595 |
the system of formulas set out below and for the assignment of | 3596 |
individual institutions to categories described in the formulas. | 3597 |
The system of formulas establishes the manner in which aggregate | 3598 |
expenditure requirements shall be determined for each of the three | 3599 |
components of institutional operations. In addition to other | 3600 |
adjustments and calculations described below, the subsidy | 3601 |
entitlement of an institution shall be determined by subtracting | 3602 |
from the institution's aggregate expenditure requirements income | 3603 |
to be derived from the local contributions assumed in calculating | 3604 |
the subsidy entitlements. The local contributions for purposes of | 3605 |
determining subsidy support shall not limit the authority of the | 3606 |
individual boards of trustees to establish fee levels. | 3607 |
The General Studies and Technical models shall be adjusted by | 3608 |
the Board of Regents so that the share of state subsidy earned by | 3609 |
those models is not altered by changes in the overall local share. | 3610 |
A lower-division fee differential shall be used to maintain the | 3611 |
relationship that would have occurred between these models and the | 3612 |
baccalaureate models had an assumed share of 37.5 per cent been | 3613 |
funded. | 3614 |
In defining the number of full-time equivalent (FTE) students | 3615 |
for state subsidy purposes, the Board of Regents shall exclude all | 3616 |
undergraduate students who are not residents of Ohio, except those | 3617 |
charged in-state fees in accordance with reciprocity agreements | 3618 |
made under section 3333.17 of the Revised Code or employer | 3619 |
contracts entered into under section 3333.32 of the Revised Code. | 3620 |
(A) AGGREGATE EXPENDITURE PER FULL-TIME EQUIVALENT STUDENT | 3621 |
(1) INSTRUCTION AND SUPPORT SERVICES | 3622 |
MODEL | FY 2006 | FY 2007 | 3623 | |
General Studies I | $ 4,655 | $ 4,655 | 3624 | |
General Studies II | $ 5,135 | $ 5,135 | 3625 | |
General Studies III | $ 6,365 | $ 6,365 | 3626 | |
Technical I | $ 5,926 | $ 5,926 | 3627 | |
Technical III | $ 9,107 | $ 9,107 | 3628 | |
Baccalaureate I | $ 7,160 | $ 7,160 | 3629 | |
Baccalaureate II | $ 8,235 | $ 8,235 | 3630 | |
Baccalaureate III | $11,841 | $11,841 | 3631 | |
Masters and Professional I | $19,088 | $19,088 | 3632 | |
Masters and Professional II | $20,984 | $20,984 | 3633 | |
Masters and Professional III | $27,234 | $27,234 | 3634 | |
Medical I | $29,143 | $29,143 | 3635 | |
Medical II | $37,172 | $37,172 | 3636 | |
MPD I | $13,645 | $13,645 | 3637 |
(2) STUDENT SERVICES | 3638 |
For this purpose, FTE counts shall be weighted to reflect | 3639 |
differences among institutions in the numbers of students enrolled | 3640 |
on a part-time basis. The student services subsidy per FTE shall | 3641 |
be $890 in each fiscal year for all models. | 3642 |
(B) PLANT OPERATION AND MAINTENANCE (POM) | 3643 |
(1) DETERMINATION OF THE SQUARE-FOOT-BASED POM SUBSIDY | 3644 |
Space undergoing renovation shall be funded at the rate | 3645 |
allowed for storage space. | 3646 |
In the calculation of square footage for each campus, square | 3647 |
footage shall be weighted to reflect differences in space | 3648 |
utilization. | 3649 |
The space inventories for each campus shall be those | 3650 |
determined in the fiscal year 2003 state share of instruction | 3651 |
calculation, adjusted for changes attributable to the construction | 3652 |
or renovation of facilities for which state appropriations were | 3653 |
made or local commitments were made prior to January 1, 1995. | 3654 |
Only 50 per cent of the space permanently taken out of | 3655 |
operation in fiscal year 2006 or fiscal year 2007 that is not | 3656 |
otherwise replaced by a campus shall be deleted from the plant | 3657 |
operation and maintenance space inventory. | 3658 |
The square-foot-based plant operation and maintenance subsidy | 3659 |
for each campus shall be determined as follows: | 3660 |
(a) For each standard room type category shown below, the | 3661 |
subsidy-eligible net assignable square feet (NASF) for each campus | 3662 |
shall be multiplied by the following rates, and the amounts summed | 3663 |
for each campus to determine the total gross square-foot-based POM | 3664 |
expenditure requirement: | 3665 |
FY 2006 | FY 2007 | 3666 | ||
Classrooms | $5.86 | $5.86 | 3667 | |
Laboratories | $7.31 | $7.31 | 3668 | |
Offices | $5.86 | $5.86 | 3669 | |
Audio Visual Data Processing | $7.31 | $7.31 | 3670 | |
Storage | $2.59 | $2.59 | 3671 | |
Circulation | $7.39 | $7.39 | 3672 | |
Other | $5.86 | $5.86 | 3673 |
(b) The total gross square-foot POM expenditure requirement | 3674 |
shall be allocated to models in proportion to each campus's | 3675 |
activity-based POM weight multiplied by the two- or five-year | 3676 |
average subsidy-eligible FTEs for all models. | 3677 |
(c) The amounts allocated to models in division (B)(1)(b) of | 3678 |
this section shall be multiplied by the ratio of subsidy-eligible | 3679 |
FTE students to total FTE students reported in each model, and the | 3680 |
amounts summed for all models. To this total amount shall be added | 3681 |
an amount to support roads and grounds expenditures, which shall | 3682 |
also be multiplied by the ratio of subsidy-eligible FTE students | 3683 |
to total FTEs reported for each model. From this total amount, the | 3684 |
amounts for Doctoral I and Doctoral II shall be subtracted to | 3685 |
produce the square-foot-based POM subsidy. | 3686 |
(2) DETERMINATION OF THE ACTIVITY-BASED POM SUBSIDY | 3687 |
(a) The number of subsidy-eligible FTE students in each model | 3688 |
shall be multiplied by the following rates for each campus for | 3689 |
each fiscal year. | 3690 |
FY 2006 | FY 2007 | 3691 | ||
General Studies I | $ 512 | $ 512 | 3692 | |
General Studies II | $ 662 | $ 662 | 3693 | |
General Studies III | $1,464 | $1,464 | 3694 | |
Technical I | $ 752 | $ 752 | 3695 | |
Technical III | $1,343 | $1,343 | 3696 | |
Baccalaureate I | $ 639 | $ 639 | 3697 | |
Baccalaureate II | $1,149 | $1,149 | 3698 | |
Baccalaureate III | $1,262 | $1,262 | 3699 | |
Masters and Professional I | $1,258 | $1,258 | 3700 | |
Masters and Professional II | $2,446 | $2,446 | 3701 | |
Masters and Professional III | $3,276 | $3,276 | 3702 | |
Medical I | $1,967 | $1,967 | 3703 | |
Medical II | $3,908 | $3,908 | 3704 | |
MPD I | $1,081 | $1,081 | 3705 |
(b) The sum of the products for each campus determined in | 3706 |
division (B)(2)(a) of this section for all models except Doctoral | 3707 |
I and Doctoral II for each fiscal year shall be weighted by a | 3708 |
factor to reflect sponsored research activity and job | 3709 |
training-related public services expenditures to determine the | 3710 |
total activity-based POM subsidy. | 3711 |
(C) CALCULATION OF CORE SUBSIDY ENTITLEMENTS AND ADJUSTMENTS | 3712 |
(1) CALCULATION OF CORE SUBSIDY ENTITLEMENTS | 3713 |
The calculation of the core subsidy entitlement shall consist | 3714 |
of the following components: | 3715 |
(a) For each campus in each fiscal year, the core subsidy | 3716 |
entitlement shall be determined by multiplying the amounts listed | 3717 |
above in divisions (A)(1) and (2) and (B)(2) of this section less | 3718 |
assumed local contributions, by (i) average subsidy-eligible FTEs | 3719 |
for the two-year period ending in the prior year for all models | 3720 |
except Doctoral I and Doctoral II; and (ii) average | 3721 |
subsidy-eligible FTEs for the five-year period ending in the prior | 3722 |
year for all models except Doctoral I and Doctoral II. | 3723 |
(b) In calculating the core subsidy entitlements for Medical | 3724 |
II models only, the Board of Regents shall use the following count | 3725 |
of FTE students: | 3726 |
(i) For those medical schools whose current year enrollment, | 3727 |
including students repeating terms, is below the base enrollment, | 3728 |
the Medical II FTE enrollment shall equal: 65 per cent of the base | 3729 |
enrollment plus 35 per cent of the current year enrollment | 3730 |
including students repeating terms, where the base enrollment is: | 3731 |
The Ohio State University | 1010 | 3732 | |||
University of Cincinnati | 833 | 3733 | |||
University of Toledo | 650 | 3734 | |||
Wright State University | 433 | 3735 | |||
Ohio University | 433 | 3736 | |||
Northeastern Ohio Universities College of Medicine | 433 | 3737 |
(ii) For those medical schools whose current year enrollment, | 3738 |
excluding students repeating terms, is equal to or greater than | 3739 |
the base enrollment, the Medical II FTE enrollment shall equal the | 3740 |
base enrollment plus the FTE for repeating students. | 3741 |
(iii) Students repeating terms may be no more than five per | 3742 |
cent of current year enrollment. | 3743 |
(c) The Board of Regents shall compute the sum of the two | 3744 |
calculations listed in division (C)(1)(a) of this section and use | 3745 |
the greater sum as the core subsidy entitlement. | 3746 |
The POM subsidy for each campus shall equal the greater of | 3747 |
the square-foot-based subsidy or the activity-based POM subsidy | 3748 |
component of the core subsidy entitlement. | 3749 |
(d) The state share of instruction provided for doctoral | 3750 |
students shall be based on a fixed percentage of the total | 3751 |
appropriation. In each fiscal year of the biennium not more than | 3752 |
10.34 per cent of the total state share of instruction shall be | 3753 |
reserved to implement the recommendations of the Graduate Funding | 3754 |
Commission. It is the intent of the General Assembly that the | 3755 |
doctoral reserve not exceed 10.34 per cent of the total state | 3756 |
share of instruction to implement the recommendations of the | 3757 |
Graduate Funding Commission. The Board of Regents may reallocate | 3758 |
up to two per cent in each fiscal year of the reserve among the | 3759 |
state-assisted universities on the basis of a quality review as | 3760 |
specified in the recommendations of the Graduate Funding | 3761 |
Commission. No such reallocation shall occur unless the Board of | 3762 |
Regents, in consultation with representatives of state-assisted | 3763 |
universities, determines that sufficient funds are available for | 3764 |
this purpose. | 3765 |
The amount so reserved shall be allocated to universities in | 3766 |
proportion to their share of the total number of Doctoral I | 3767 |
equivalent FTEs as calculated on an institutional basis using the | 3768 |
greater of the two-year or five-year FTEs for the period fiscal | 3769 |
year 1994 through fiscal year 1998 with annualized FTEs for fiscal | 3770 |
years 1994 through 1997 and all-term FTEs for fiscal year 1998 as | 3771 |
adjusted to reflect the effects of doctoral review and subsequent | 3772 |
changes in Doctoral I equivalent enrollments. For the purposes of | 3773 |
this calculation, Doctoral I equivalent FTEs shall equal the sum | 3774 |
of Doctoral I FTEs plus 1.5 times the sum of Doctoral II FTEs. | 3775 |
| 3776 |
3777 | |
3778 | |
3779 | |
in fiscal year 2006 and three per cent in fiscal year 2007 of | 3780 |
3781 | |
for the Innovation Incentive Program outlined in Section 209.63.39 | 3782 |
of Am. Sub. H.B. 66 of the 126th General Assembly. This | 3783 |
3784 | |
incrementally with a goal of | 3785 |
15 per cent of the total doctoral reserve by fiscal year 2016. | 3786 |
| 3787 |
3788 | |
3789 | |
3790 | |
3791 | |
3792 | |
3793 | |
3794 | |
3795 | |
3796 | |
3797 | |
3798 | |
3799 |
(2) ANNUAL STATE SHARE OF INSTRUCTION FUNDING STOP LOSS | 3800 |
In addition to and after the other adjustment noted above, in | 3801 |
each fiscal year, no campus shall receive a state share of | 3802 |
instruction allocation that is less than 97 per cent of the prior | 3803 |
year's state share of instruction amount. | 3804 |
(3) REDUCTIONS IN EARNINGS | 3805 |
If the total state share of instruction earnings in any | 3806 |
fiscal year exceeds the total appropriations available for such | 3807 |
purposes, the Board of Regents shall proportionately reduce the | 3808 |
state share of instruction earnings for all campuses by a uniform | 3809 |
percentage so that the system wide sum equals available | 3810 |
appropriations. | 3811 |
(4) CAPITAL COMPONENT DEDUCTION | 3812 |
After all other adjustments have been made, state share of | 3813 |
instruction earnings shall be reduced for each campus by the | 3814 |
amount, if any, by which debt service charged in Am. H.B. 748 of | 3815 |
the 121st General Assembly, Am. Sub. H.B. 850 of the 122nd General | 3816 |
Assembly, Am. Sub. H.B. 640 of the 123rd General Assembly, H.B. | 3817 |
675 of the 124th General Assembly, and Am. Sub. H.B. 16 of the | 3818 |
126th General Assembly for that campus exceeds that campus's | 3819 |
capital component earnings. The sum of the amounts deducted shall | 3820 |
be transferred to appropriation item 235-552, Capital Component, | 3821 |
in each fiscal year. | 3822 |
(D) EXCEPTIONAL CIRCUMSTANCES | 3823 |
Adjustments may be made to the state share of instruction | 3824 |
payments and other subsidies distributed by the Board of Regents | 3825 |
to state-assisted colleges and universities for exceptional | 3826 |
circumstances. No adjustments for exceptional circumstances may be | 3827 |
made without the recommendation of the Chancellor and the approval | 3828 |
of the Controlling Board. | 3829 |
(E) MID-YEAR APPROPRIATION REDUCTIONS TO THE STATE SHARE OF | 3830 |
INSTRUCTION | 3831 |
The standard provisions of the state share of instruction | 3832 |
calculation as described in the preceding sections of temporary | 3833 |
law shall apply to any reductions made to appropriation item | 3834 |
235-501, State Share of Instruction, before the Board of Regents | 3835 |
has formally approved the final allocation of the state share of | 3836 |
instruction funds for any fiscal year. | 3837 |
Any reductions made to appropriation item 235-501, State | 3838 |
Share of Instruction, after the Board of Regents has formally | 3839 |
approved the final allocation of the state share of instruction | 3840 |
funds for any fiscal year, shall be uniformly applied to each | 3841 |
campus in proportion to its share of the final allocation. | 3842 |
(F) DISTRIBUTION OF STATE SHARE OF INSTRUCTION | 3843 |
The state share of instruction payments to the institutions | 3844 |
shall be in substantially equal monthly amounts during the fiscal | 3845 |
year, unless otherwise determined by the Director of Budget and | 3846 |
Management pursuant to section 126.09 of the Revised Code. | 3847 |
Payments during the first six months of the fiscal year shall be | 3848 |
based upon the state share of instruction appropriation estimates | 3849 |
made for the various institutions of higher education according to | 3850 |
Board of Regents enrollment estimates. Payments during the last | 3851 |
six months of the fiscal year shall be distributed after approval | 3852 |
of the Controlling Board upon the request of the Board of Regents. | 3853 |
(G) LAW SCHOOL SUBSIDY | 3854 |
The state share of instruction to state-supported | 3855 |
universities for students enrolled in law schools in fiscal year | 3856 |
2006 and fiscal year 2007 shall be calculated by using the number | 3857 |
of subsidy-eligible FTE law school students funded by state | 3858 |
subsidy in fiscal year 1995 or the actual number of | 3859 |
subsidy-eligible FTE law school students at the institution in the | 3860 |
fiscal year, whichever is less. | 3861 |
(H) FUNDS REQUIRING CONTROLLING BOARD APPROVAL | 3862 |
Of the foregoing appropriation item 235-501, State Share of | 3863 |
Instruction, $30,000,000 in fiscal year 2007 shall not be | 3864 |
disbursed without approval of the Controlling Board. Within ten | 3865 |
days after the issuance of the report of the Higher Education | 3866 |
Funding Study Council required by Section 209.63.58 of Am. Sub. | 3867 |
H.B. 66 of the 126th General Assembly, the Board of Regents shall | 3868 |
seek the Controlling Board's approval to disburse the $30,000,000 | 3869 |
appropriation. | 3870 |
Section 403.08. That existing Section 209.63.57 of Am. Sub. | 3871 |
H.B. 66 of the 126th General Assembly, as amended by Sub. H.B. 478 | 3872 |
of the 126th General Assembly, is hereby repealed. | 3873 |
Section 403.11. That Section 203.09 of Am. Sub. H.B. 66 of | 3874 |
the 126th General Assembly, as amended by Am. Sub. H.B. 530 of the | 3875 |
126th General Assembly, be amended to read as follows: | 3876 |
Sec. 203.09. ADJ ADJUTANT GENERAL | 3877 |
General Revenue Fund | 3878 |
GRF | 745-401 | Ohio Military Reserve | $ | 15,188 | $ | 15,188 | 3879 | ||||
GRF | 745-404 | Air National Guard | $ | 1,939,762 | $ | 3880 | |||||
GRF | 745-407 | National Guard Benefits | $ | 1,400,000 | $ | 1,400,000 | 3881 | ||||
GRF | 745-409 | Central Administration | $ | 3,949,590 | $ | 3882 | |||||
GRF | 745-499 | Army National Guard | $ | 4,086,222 | $ | 3883 | |||||
GRF | 745-502 | Ohio National Guard Unit Fund | $ | 102,973 | $ | 102,973 | 3884 | ||||
TOTAL GRF General Revenue Fund | $ | 11,493,735 | $ | 3885 |
General Services Fund Group | 3886 |
534 | 745-612 | Armory Improvements | $ | 534,304 | $ | 534,304 | 3887 | ||||
536 | 745-620 | Camp Perry/Buckeye Inn Operations | $ | 1,094,970 | $ | 1,094,970 | 3888 | ||||
537 | 745-604 | Ohio National Guard Facility Maintenance | $ | 219,826 | $ | 219,826 | 3889 | ||||
TOTAL GSF General Services Fund Group | $ | 1,849,100 | $ | 1,849,100 | 3890 |
Federal Special Revenue Fund Group | 3891 |
3E8 | 745-628 | Air National Guard Agreement | $ | 12,174,760 | $ | 12,174,760 | 3892 | ||||
3R8 | 745-603 | Counter Drug Operations | $ | 25,000 | $ | 25,000 | 3893 | ||||
341 | 745-615 | Air National Guard Base Security | $ | 2,424,740 | $ | 2,424,740 | 3894 | ||||
342 | 745-616 | Army National Guard Agreement | $ | 8,686,893 | $ | 8,686,893 | 3895 | ||||
TOTAL FED Federal Special Revenue Fund Group | $ | 23,311,393 | $ | 23,311,393 | 3896 |
State Special Revenue Fund Group | 3897 |
5DN | 745-618 | Service Medal Production | $ | 1,500 | $ | 0 | 3898 | ||||
5U8 | 745-613 | Community Match Armories | $ | 90,000 | $ | 91,800 | 3899 | ||||
528 | 745-605 | Marksmanship Activities | $ | 126,078 | $ | 128,600 | 3900 | ||||
TOTAL SSR State Special Revenue Fund Group | $ | 217,578 | $ | 220,400 | 3901 |
TOTAL ALL BUDGET FUND GROUPS | $ | 36,871,806 | $ | 3902 |
NATIONAL GUARD BENEFITS | 3903 |
The foregoing appropriation item 745-407, National Guard | 3904 |
Benefits, shall be used for purposes of sections 5919.31 and | 3905 |
5919.33 of the Revised Code, and for administrative costs of the | 3906 |
associated programs. | 3907 |
For active duty members of the Ohio National Guard who died | 3908 |
after October 7, 2001, while performing active duty, the death | 3909 |
benefit, pursuant to section 5919.33 of the Revised Code, shall be | 3910 |
paid to the beneficiary or beneficiaries designated on the | 3911 |
member's Servicemembers' Group Life Insurance Policy. | 3912 |
STATE ACTIVE DUTY COSTS | 3913 |
Of the foregoing appropriation item 745-409, Central | 3914 |
Administration, $50,000 in each fiscal year shall be used for the | 3915 |
purpose of paying expenses related to state active duty of members | 3916 |
of the Ohio organized militia, in accordance with a proclamation | 3917 |
of the Governor. Expenses include, but are not limited to, the | 3918 |
cost of equipment, supplies, and services, as determined by the | 3919 |
Adjutant General's Department. | 3920 |
NATIONAL GUARD SERVICE MEDAL PRODUCTION | 3921 |
The foregoing appropriation item 745-618, Service Medal | 3922 |
Production, shall be used to cover costs of production of the | 3923 |
Commemorative National Guard Service Medal pursuant to section | 3924 |
5919.19 of the Revised Code. | 3925 |
CASH TRANSFER TO NATIONAL GUARD SERVICE MEDAL FUND | 3926 |
At the request of the Adjutant General, the Director of | 3927 |
Budget and Management may transfer up to $1,500 cash from the | 3928 |
General Revenue Fund to the National Guard Service Medal Fund | 3929 |
(Fund 5DN) in fiscal year 2006. | 3930 |
Section 403.12. That existing Section 203.09 of Am. Sub. H.B. | 3931 |
66 of the 126th General Assembly, as amended by Am. Sub. H.B. 530 | 3932 |
of the 126th General Assembly, is hereby repealed. | 3933 |
Section 483.03. (A) Pursuant to section 5911.10 of the | 3934 |
Revised Code, the Governor is hereby authorized to execute a deed | 3935 |
in the name of the state conveying to a buyer or buyers to be | 3936 |
determined in the manner provided in division (C) of this section, | 3937 |
and the buyer's or buyers' successors and assigns or heirs and | 3938 |
assigns, all of the state's right, title, and interest in the | 3939 |
following described parcel of real estate that the Adjutant | 3940 |
General has determined is no longer required for armory or | 3941 |
military purposes: | 3942 |
Situated in Section 36, Township 2, Range 1, in the Township of | 3943 |
Steubenville, County of Jefferson and State of Ohio, and more | 3944 |
particularly described as follows. Beginning at a stake 54.37 feet | 3945 |
eastwardly from the southeast corner of the intersection of | 3946 |
Franklin Avenue with Jacksonville Road now known as Brady Avenue. | 3947 |
Thence with the south line of Franklin Avenue N. 69 degrees 52' | 3948 |
west 29.37 feet to the P.C. of a curve having a central angle of | 3949 |
64 degrees 37'; thence in an arc of a circle a distance of 44.52 | 3950 |
feet to the P.T. of said curve; thence south 45 degrees 31' west | 3951 |
with the east line of Brady Avenue 356.99 feet to the P.C. of a | 3952 |
curve having a central angle of 129 degrees 14'; thence in an arc | 3953 |
of a circle a distance of 42.73 feet to the P.T. of said curve; | 3954 |
thence south 83 degrees 43' east with north line of Pershing | 3955 |
Avenue 280.17 feet to a 15 foot alley; thence with the west line | 3956 |
of said alley north 6 degrees 17' east 303.03 feet to the place of | 3957 |
beginning. Containing 1.678 Acres more of less, but subject to all | 3958 |
legal highways, and saving, excepting and reserving from the above | 3959 |
described real estate, all the coal underlying the same, with the | 3960 |
right to mine and remove the same by means of approaches from | 3961 |
other lands. | 3962 |
(B) At the request of the Adjutant General, the Director of | 3963 |
Administrative Services, pursuant to the procedures described in | 3964 |
division (C) of this section, shall assist in the sale of the | 3965 |
parcel described in division (A) of this section. | 3966 |
(C) The Adjutant General shall appraise the parcel described | 3967 |
in division (A) of this section or have it appraised by one of | 3968 |
more disinterested persons for a fee to be determined by the | 3969 |
Adjutant General, and shall offer the parcel for sale as follows: | 3970 |
(1) The Adjutant General first shall offer the parcel for | 3971 |
sale at its appraised value to the township in which it is | 3972 |
located. | 3973 |
(2) If, after sixty days, the township has not accepted the | 3974 |
offer to purchase the parcel at its appraised value or has | 3975 |
accepted the offer but has failed to complete the purchase, the | 3976 |
Adjutant General shall offer the parcel for sale at its appraised | 3977 |
value to the county in which it is located. | 3978 |
(3) If, after sixty days, the county has not accepted the | 3979 |
offer to purchase the parcel at its appraised value or has | 3980 |
accepted the offer but has failed to complete the purchase, a | 3981 |
public auction shall be held, and the parcel shall be sold to the | 3982 |
highest bidder at a price acceptable to the Adjutant General. The | 3983 |
Adjutant General may reject any and all bids for any reason | 3984 |
whatsoever. | 3985 |
The Adjutant General shall advertise each public auction in a | 3986 |
newspaper of general circulation within the county in which the | 3987 |
parcel is located once a week for two consecutive weeks before the | 3988 |
date of the auction. | 3989 |
The terms of sale of a parcel at a public auction shall be | 3990 |
payment of ten per cent of the purchase price, as bid by the | 3991 |
highest bidder, in cash, bank draft, or certified check on the | 3992 |
date of sale, with the balance payable within sixty days after the | 3993 |
date of sale. A purchaser who does not timely complete the | 3994 |
conditions of the sale as prescribed in this section shall forfeit | 3995 |
to the state the ten per cent of the purchase price paid on the | 3996 |
date of the sale as liquidated damages. | 3997 |
If the purchase is not completed and the sale is voided, the | 3998 |
Adjutant General may sell the parcel to the second highest bidder | 3999 |
at the public auction held pursuant to this section. | 4000 |
(D) Advertising costs, appraisal fees, and other costs of the | 4001 |
sale of the parcels described in division (A) of this section | 4002 |
shall be paid by the Adjutant General's Department. | 4003 |
(E) Upon the payment of ten per cent of the purchase price of | 4004 |
the parcel described in division (A) of this section in accordance | 4005 |
with division (C)(3) of this section, or upon notice from the | 4006 |
Adjutant General's Department that the parcel of real estate | 4007 |
described in division (A) of this section has been sold to a | 4008 |
township or county in accordance with division (C) of this | 4009 |
section, a deed shall be prepared for that parcel by the Auditor | 4010 |
of State, with the assistance of the Attorney General, be executed | 4011 |
by the Governor, countersigned by the Secretary of State, sealed | 4012 |
with the Great Seal of the State, and presented for recording in | 4013 |
the Office of the Auditor of State. Upon the grantee's payment of | 4014 |
the balance of the purchase price, the deed shall be delivered to | 4015 |
the grantee. The grantee shall present the deed for recording in | 4016 |
the office of the Jefferson County Recorder. | 4017 |
(F) The net proceeds of the sale of the parcel described in | 4018 |
division (A) of this section shall be deposited in the State | 4019 |
Treasury to the credit of the Armory Improvements Fund pursuant to | 4020 |
section 5911.10 of the Revised Code. | 4021 |
(G) If the parcel of real estate described in division (A) of | 4022 |
this section is sold to a township or county and that political | 4023 |
subdivision sells that parcel within two years after its purchase, | 4024 |
the political subdivision shall pay to the state, for deposit in | 4025 |
the state treasury to the credit of the Armory Improvements Fund | 4026 |
pursuant to section 5911.10 of the Revised Code, an amount | 4027 |
representing one-half of any net profit derived from that | 4028 |
subsequent sale. The net profit shall be computed by first | 4029 |
subtracting the price at which the political subdivision bought | 4030 |
the parcel from the price at which the political subdivision sold | 4031 |
the parcel, and then subtracting from that remainder the amount of | 4032 |
any expenditures the political subdivision made for improvements | 4033 |
to the parcel. | 4034 |
(H) This section shall expire five years after its effective | 4035 |
date. | 4036 |
Section 483.04. (A) Pursuant to section 5911.10 of the | 4037 |
Revised Code, the Governor is hereby authorized to execute a deed | 4038 |
in the name of the state conveying to The Ohio State University, | 4039 |
and its successors and assigns, all of the state's right, title, | 4040 |
and interest in the following described real estate that the | 4041 |
Adjutant General has determined is no longer required for armory | 4042 |
or military purposes: | 4043 |
Situated in the County of Franklin, Township of Perry, State of | 4044 |
Ohio: | 4045 |
and being part of Section #4, Township #2, Range #19, United | 4046 |
States Military lands, more particularly bounded and described as | 4047 |
follows: | 4048 |
Beginning at an iron pin; said iron pin being S. 86 degrees 44 | 4049 |
minutes E., a distance of 60.10 feet from the southeast corner of | 4050 |
a 25 Acre Tract of land deeded to Frank C. and Marguerite H. | 4051 |
Norris by Warranty Deed, filed for record in Deed Book #1336, Page | 4052 |
#376, Recorder's Office, Franklin County, Ohio; thence N. 2 | 4053 |
degrees 46 minutes E., a distance of 1179.80 feet to an iron pin; | 4054 |
thence S. 86 degrees 49 minutes E., a distance of 295.96 feet to | 4055 |
an iron pin; thence S. 2 degrees 47 minutes W., a distance of | 4056 |
1180.24 feet to an iron pin; thence N. 86 degrees 44 minutes W., a | 4057 |
distance of 295.74 feet (passing an iron pin at 34.58 feet) to the | 4058 |
place of beginning containing 8.017 acres, more or less, but | 4059 |
subject to all legal highways or easements of previous records. | 4060 |
(B) Consideration for the conveyance of the real estate | 4061 |
described in division (A) of this section is a purchase price, | 4062 |
acceptable to the Adjutant General, based on the real estate's | 4063 |
fair market value. | 4064 |
(C) Upon payment of the purchase price, the Auditor of State, | 4065 |
with the assistance of the Attorney General, shall prepare a deed | 4066 |
to the real estate described in division (A) of this section. The | 4067 |
deed shall state the consideration. The deed shall be executed by | 4068 |
the Governor in the name of the state, countersigned by the | 4069 |
Secretary of State, sealed with the Great Seal of the State, and | 4070 |
presented for recording in the Office of the Auditor of State. The | 4071 |
Ohio State University shall present the deed for recording in the | 4072 |
office of the Franklin County Recorder. | 4073 |
(D) The net proceeds of the sale of the real estate described | 4074 |
in division (A) of this section shall be deposited in the State | 4075 |
Treasury to the credit of the Armory Improvements Fund pursuant to | 4076 |
section 5911.10 of the Revised Code. | 4077 |
(E) The Ohio State University shall pay the costs of the | 4078 |
conveyance described in division (A) of this section. | 4079 |
(F) This section shall expire two years after its effective | 4080 |
date. | 4081 |
Section 483.05. (A) The sale provisions specified in Section | 4082 |
2 of Am. Sub. S.B. 234 of the 125th General Assembly do not apply | 4083 |
to Parcel No. 10, Chillicothe Armory; instead, pursuant to section | 4084 |
5911.10 of the Revised Code, the Governor is hereby authorized to | 4085 |
execute a deed in the name of the state, conveying to the City of | 4086 |
Chillicothe, and its successors and assigns, all of the state's | 4087 |
right, title, and interest in the following described real estate: | 4088 |
Chillicothe Armory – Volume 201, Page 177, Ross County Deed | 4089 |
Records | 4090 |
Situate in the City Park in the City of Chillicothe, County | 4091 |
of Ross, and State of Ohio, be, and the same is hereby donated to | 4092 |
the State of Ohio: - Beginning at a point 628.88' on the center | 4093 |
line of Paint Street extended, (which has a bearing of N. 11 | 4094 |
degrees 8 minutes W.) from the intersection of the North property | 4095 |
line of Riverside Street with the centerline of Paint Street; | 4096 |
thence N. 28 degrees 46 minutes E. 102.73' to a stake; thence N. | 4097 |
14 degrees 20 minutes W. 300' to a stake in the south side of a | 4098 |
cinder path; thence with the path S. 82 degrees 40 minutes W. | 4099 |
201.50' to a stake; thence S. 14 degrees 20 minutes E. 324.56' to | 4100 |
a stake near the north side of the Park roadway; thence S. 47 | 4101 |
degrees 43 minutes E. 150.20' to a steel flag pole in the concrete | 4102 |
foundation of the Park cannon; thence N. 28 degrees 46 minutes E. | 4103 |
69.02' to the beginning, containing 1.67 acres of land more or | 4104 |
less. | 4105 |
(B) Consideration for the conveyance of the real estate | 4106 |
described in division (A) of this section is the complete and | 4107 |
usable sewer system connecting to the National Guard Readiness | 4108 |
Center at Camp Sherman, including any tap in-fees or other fees to | 4109 |
access the sewer line, and the purchase price of one dollar. | 4110 |
(C) Upon payment of the purchase price, the Auditor of State, | 4111 |
with the assistance of the Attorney General, shall prepare a deed | 4112 |
to the real estate described in division (A) of this section. The | 4113 |
deed shall state the consideration. The deed shall be executed by | 4114 |
the Governor in the name of the state, countersigned by the | 4115 |
Secretary of State, sealed with the Great Seal of the State, and | 4116 |
presented for recording in the Office of the Auditor of State. The | 4117 |
City of Chillicothe shall present the deed for recording in the | 4118 |
office of the Ross County Recorder. | 4119 |
(D) The City of Chillicothe shall pay the costs of the | 4120 |
conveyance described in division (A) of this section. | 4121 |
(E) This section shall expire one year after its effective | 4122 |
date. | 4123 |
Section 503.03. The items of law of which the sections of law | 4124 |
contained in this act are composed, and their applications, are | 4125 |
independent and severable. If any item of law that constitutes the | 4126 |
whole or part of a section of law contained in this act, or if any | 4127 |
application of any item of law that constitutes the whole or part | 4128 |
of a section of law contained in this act, is held invalid, the | 4129 |
invalidity does not affect other items of law or applications of | 4130 |
items of law that can be given effect without the invalid item of | 4131 |
law or application. | 4132 |
Section 506.03. An item of law that composes the whole or | 4133 |
part of a section of law contained in this act that makes, or that | 4134 |
provides for funding of, an appropriation or reappropriation of | 4135 |
money has no effect after June 30, 2008, unless its context | 4136 |
clearly indicates otherwise. | 4137 |
Section 509.03. Except as otherwise specifically provided in | 4138 |
this act, the amendment or enactment of the sections of law | 4139 |
contained in this act, and the items of law of which the | 4140 |
amendments or enactments are composed, are not subject to the | 4141 |
referendum. Therefore, under Ohio Constitution, Article II, | 4142 |
Section 1d and section 1.471 of the Revised Code, the amendments | 4143 |
or enactments, and the items of law of which the amendments or | 4144 |
enactments are composed, go into immediate effect when this act | 4145 |
becomes law. | 4146 |
Section 512.03. The amendment or enactment by this act of the | 4147 |
sections of law listed in this section, and the items of law of | 4148 |
which the amendments or enactments are composed, are subject to | 4149 |
the referendum. Therefore, under Ohio Constitution, Article II, | 4150 |
Section 1c and section 1.471 of the Revised Code, the amendments | 4151 |
or enactments, and the items of law of which the amendments or | 4152 |
enactments are composed, take effect on the ninety-first day after | 4153 |
this act is filed with the Secretary of State. If, however, a | 4154 |
referendum petition is filed against any such amendment or | 4155 |
enactment, or against any item of law of which any such amendment | 4156 |
or enactment is composed, the amendment or enactment, or item, | 4157 |
unless rejected at the referendum, takes effect at the earliest | 4158 |
time permitted by law. | 4159 |
Sections 107.032, 107.033, 107.034, 107.035, 125.021, 131.55, | 4160 |
131.56, 131.57, 131.58, 131.59, 131.60, 183.04, 183.05, 183.30, | 4161 |
3318.05, 3318.051, 3318.06, 3318.063, 3318.08, 3318.121, 3318.18, | 4162 |
3318.36, 3702.72, 3702.73, 3702.81, 3702.89, 3702.92, 5751.20, and | 4163 |
5751.21 of the Revised Code. | 4164 |
Section 515.03. Section 125.021 of the Revised Code is | 4165 |
presented in this act as a composite of the section as amended by | 4166 |
Am. Sub. H.B. 426 of the 125th General Assembly and H.B. 65 of the | 4167 |
126th General Assembly. The General Assembly, applying the | 4168 |
principle stated in division (B) of section 1.52 of the Revised | 4169 |
Code that amendments are to be harmonized if reasonably capable of | 4170 |
simultaneous operation, finds that the composite is the resulting | 4171 |
version of the section in effect prior to the effective date of | 4172 |
the section as presented in this act. | 4173 |