| Section 1. That sections 131.18, 149.411, 3375.32, 3375.35, | 6 |
| 3375.36, 3375.37, 3375.38, 3375.39, 3375.41, 3375.91, 3375.92, | 7 |
| 5705.28, and 5705.37 be amended and section 3375.351 of the | 8 |
| Revised Code be enacted to read as follows: | 9 |
| Sec. 131.18. When a loss of public funds, entrusted to a | 10 |
|
county or municipal corporation treasurer or to a clerk of the | 11 |
|
court of common pleas, clerk of the court of appeals, clerk of
the | 12 |
| municipal court, clerk of the county court, judge of the
probate | 13 |
| court as clerk of such court, judge of the juvenile court
as clerk | 14 |
| of such court, or to a township or school district
treasurer, or a | 15 |
clerkfiscal officer of the board of trustees of a public
library | 16 |
by virtue of histhe treasurer's, clerk's, judge's, or fiscal | 17 |
| officer's
office, results from fire, robbery,
burglary, flood, or | 18 |
| inability of a bank to refund public money
lawfully in its | 19 |
| possession belonging to such public funds, the
board of county | 20 |
| commissioners, board of township trustees, the
legislative | 21 |
| authority of the municipal corporation, the board of
education, or | 22 |
| the board of library trustees, respectively, may
release and | 23 |
discharge such treasurer, clerk, or judge, or fiscal officer from | 24 |
| all
personal liability to or demands of such county, township, | 25 |
|
municipal corporation, school district, or public library, for
the | 26 |
loss so created unless the loss resulted from histhe
treasurer's, | 27 |
| clerk's, judge's, or fiscal officer's negligence
or other wrongful | 28 |
| act. | 29 |
| Sec. 149.411. There is hereby created in each county free | 30 |
| public library, municipal free public library, township free | 31 |
| public library, school district free public library as described | 32 |
| in section 3375.15 of the Revised Code, county library district, | 33 |
| and regional library district a library records commission | 34 |
composed of the members and the clerkfiscal officer of the board | 35 |
| of library trustees of the appropriate public library or library | 36 |
| district. The commission shall meet at least once every twelve | 37 |
| months. | 38 |
| When the appropriate library records commission has approved | 46 |
| any library application for one-time disposal of obsolete records | 47 |
| or any schedule of records retention and disposition, the | 48 |
| commission shall send that application or schedule to the Ohio | 49 |
| historical society for its review. The Ohio historical society | 50 |
| shall review the application or schedule within a period of not | 51 |
| more than sixty days after its receipt of it. Upon completion of | 52 |
| its review, the Ohio historical society shall forward the | 53 |
| application for one-time disposal of obsolete records or the | 54 |
| schedule of records retention and disposition to the auditor of | 55 |
| state for the auditor's approval or disapproval. The auditor shall | 56 |
| approve or disapprove the application or schedule within a period | 57 |
| of not more than sixty days after receipt of it. Before public | 58 |
| records are to be disposed of, the commission shall inform the | 59 |
| Ohio historical society of the disposal through the submission of | 60 |
| a certificate of records disposal and shall give the society the | 61 |
| opportunity for a period of fifteen business days to select for | 62 |
| its custody those public records that it considers to be of | 63 |
| continuing historical value. The Ohio historical society may not | 64 |
| review or select for its custody any records pursuant to section | 65 |
| 149.432 of the Revised Code. | 66 |
| Sec. 3375.32. Each board of library trustees appointed | 67 |
| pursuant to sections
3375.06, 3375.10, 3375.12, 3375.15, 3375.22 | 68 |
| and 3375.30, of the Revised Code
shall meet in January of each | 69 |
| year and organize by selecting from its
membership a president, a | 70 |
| vice-president, and a secretary who shall serve for
a term of one | 71 |
| year. At the same meeting each board shall elect and fix the | 72 |
compensation of a clerkfiscal officer, who may be a member of the | 73 |
board, and who shall serve
for a term of one year. The clerk | 74 |
fiscal officer, before entering upon hisofficial duties, shall | 75 |
|
execute a bond in an amount and with surety to be approved by the | 76 |
| board,
payable to the board, and conditioned for the faithful | 77 |
performance of the
official duties required of himthe fiscal | 78 |
| officer. | 79 |
| Sec. 3375.35. Each board of library trustees appointed | 80 |
| pursuant to sections
3375.06, 3375.10, 3375.12, 3375.15, 3375.22, | 81 |
| and 3375.30 of the Revised Code
shall, in the exercise of the | 82 |
| powers conferred upon it, be governed by this
section. For the | 83 |
| purpose of transacting any business a quorum is a majority
of the | 84 |
| full membership of the board. The purchase of any real property | 85 |
|
requires a two-thirds vote of the full membership of the board | 86 |
| making such
purchase. All conveyances of real property shall be | 87 |
| executed by the president
and the secretary of the board making | 88 |
such conveyance. NoExcept as provided in section 3375.351 of the | 89 |
| Revised Code, no moneys credited to
a free public library shall be | 90 |
paid out except on a check signed by the clerkfiscal officer of | 91 |
| the board having jurisdiction over said moneys and the president, | 92 |
|
vice-president, or secretary of said board. Each board of library | 93 |
| trustees
shall, at the end of each fiscal year, transmit on forms | 94 |
| provided by the state
library board to the state librarian and | 95 |
| officer or board which appointed said
board of library trustees a | 96 |
| report of the activities of said board of library
trustees during | 97 |
| said year. Such report shall include a complete financial | 98 |
|
statement showing the receipts and expenditures in detail of all | 99 |
| library funds
for the entire fiscal year made by such board of | 100 |
| library trustees. No member
of a board of library trustees shall | 101 |
| have any pecuniary interest in any
contract entered into by such | 102 |
| board. | 103 |
| Sec. 3375.351. The fiscal officer of each board of library | 104 |
| trustees appointed under section 3375.06, 3375.10, 3375.12, | 105 |
| 3375.15, 3375.22, or 3375.30 of the Revised Code shall pay the | 106 |
| compensation of each employee of the library under the board's | 107 |
| jurisdiction by direct deposit, as defined in section 131.01 of | 108 |
| the Revised Code. Each employee shall provide to the fiscal | 109 |
| officer a written authorization for payment by direct deposit. The | 110 |
| authorization shall include the designation of a financial | 111 |
| institution equipped to accept direct deposits and the number of | 112 |
| the account into which the deposit is to be made. The | 113 |
| authorization shall remain in effect until withdrawn in writing by | 114 |
| the employee or until dishonored by the financial institution. | 115 |
| Each board of library trustees shall adopt policies for the direct | 116 |
| deposit in a financial institution of the compensation of an | 117 |
| employee who fails to provide to the fiscal officer a written | 118 |
| authorization for payment by direct deposit. | 119 |
Sec. 3375.36. The clerkfiscal officer of the board of | 120 |
| library trustees
of a free public library shall be the treasurer | 121 |
of the library
funds. All moneys received by such clerkthe fiscal | 122 |
officer for library purposes
shall be immediately placed by him | 123 |
the fiscal officer in a depository
designated by
the board. Such | 124 |
clerkThe fiscal officer shall keep an account of the funds | 125 |
credited to the board. Such clerkThe fiscal officer shall render | 126 |
| a statement to
the board monthly showing the revenues and receipts | 127 |
| from whatever
sources derived, the disbursements and the purposes | 128 |
| for such
disbursements, and the assets and liabilities of the | 129 |
board. At
the end of each fiscal year the clerkfiscal officer | 130 |
| shall submit to the board a
complete financial statement showing | 131 |
| the receipts and
expenditures in detail for the entire fiscal | 132 |
| year. The board of
library trustees of a free public library may | 133 |
appoint a deputy
clerkfiscal officer, for a term of one year, and | 134 |
| may authorize such deputy to
receive and disburse library funds. | 135 |
Such deputy, before entering
upon hisofficial duties, shall | 136 |
| execute a bond in an amount and
with
surety to be approved by the | 137 |
| board, payable to the board, and
conditioned for the faithful | 138 |
performance of the official duties
required of himthe deputy. | 139 |
Sec. 3375.37. Before giving the clerkfiscal officer of a | 140 |
| board of library trustees of a
free public library a warrant for | 141 |
funds due such board, the county auditor
shall require the clerk | 142 |
fiscal officer to file with himthe auditor a statement
showing | 143 |
| the amount of
funds on hand, available for expenditure by the | 144 |
board, according to the books
of the clerkfiscal officer and the | 145 |
| books of the depository designated by the board. Such
statement | 146 |
shall indicate that the clerk'sfiscal officer's books are in | 147 |
| exact balance with the
depository accounts and shall be certified | 148 |
to by the clerkfiscal officer and proper officer
of the | 149 |
| depository. | 150 |
Sec. 3375.39. At the expiration of the term of a clerk | 156 |
| fiscal officer of a board of library
trustees of a free public | 157 |
library or before such board approves the surety of
any clerk | 158 |
fiscal officer, such board shall require the clerkfiscal officer | 159 |
to produce all money, bonds, or
other securities in histhe fiscal | 160 |
| officer's hands, which shall then be
counted by the board or a | 161 |
|
committee of the board, or by a representative of the auditor of | 162 |
| state. A
certificate setting forth the exact amount of such money, | 163 |
| bonds, or other
securities and signed by the representatives | 164 |
| making such count shall be
entered upon the records of the board | 165 |
| and shall be prima-facie evidence that
the amount stated in such | 166 |
| certificate is actually in the treasury at that
date. | 167 |
| Sec. 3375.41. When a board of library trustees appointed | 168 |
|
pursuant to
section 3375.06, 3375.10, 3375.12, 3375.15, 3375.22,
| 169 |
|
or 3375.30 of the Revised Code determines to construct,
demolish, | 170 |
| alter, repair, or reconstruct a library or make any
improvements | 171 |
| or repairs, the cost of which will exceed
twenty-five
thousand | 172 |
| dollars, except in cases of urgent necessity or for the
security | 173 |
| and protection of library property, it shall proceed as
follows: | 174 |
(A) The board shall advertise for a period of fourtwo weeks | 175 |
|
for sealed bids in some newspaper of general circulation in the | 176 |
| district,
and, if there are two such
newspapers, the board shall | 177 |
| advertise in
both of them. If no newspaper has a general | 178 |
| circulation in the
district, the board shall
post the | 179 |
| advertisement
in three public places
in the district.
The | 180 |
advertisement shall be
entered in full by the clerkfiscal officer | 181 |
| on the record of proceedings of the
board. | 182 |
| (C) The sealed bids shall be opened at the next meeting of | 186 |
the
board, shall be publicly read by the clerkfiscal officer, and | 187 |
| shall be entered
in full on the records of the board; provided | 188 |
| that the board,
by resolution, may provide for the public opening | 189 |
and reading of
the
bids by the clerkfiscal officer, immediately | 190 |
after the time for
their filing the
has expired, at the usual | 191 |
| place of meeting of the board, and
for the tabulation of
the bids | 192 |
| and a report of
the tabulation
to the board at its next meeting. | 193 |
| (C) Expend for library purposes, and in the exercise of
the | 224 |
| powers enumerated in this section, all moneys whether
received as | 225 |
| grants, payments, gifts, bequests, or otherwise, and
generally do | 226 |
| all things it determines necessary for the
establishment, | 227 |
| maintenance, and improvement of the
regional
library system under | 228 |
| its jurisdiction; | 229 |
| (J) Enter into contracts with the governing body of any | 246 |
|
participating library organized under sections 1713.28, 3375.06, | 247 |
|
3375.10, 3375.12, 3375.121, 3375.15, 3375.22, and 3375.30 of the | 248 |
|
Revised Code, the state library board, any granting authority,
the | 249 |
| board of county commissioners of any county, the board of | 250 |
|
education of any school district, the legislative authority of
any | 251 |
| municipal corporation, boards of township trustees, colleges, | 252 |
|
universities, or public or private agencies and corporations; | 253 |
The clerkfiscal officer shall render a monthly statement to | 271 |
| the board
showing the revenues and receipts from whatever sources | 272 |
| derived,
the disbursements and the purposes for such | 273 |
| disbursements, and
the assets and liabilities of the board. At the | 274 |
end of each
fiscal year the clerkfiscal officer shall submit to | 275 |
| the board, to the state
library board and, if requested, to any | 276 |
| granting authority, a
complete financial statement showing the | 277 |
| receipts and
expenditures in detail for the entire fiscal year. | 278 |
| Such
financial records shall be open to public inspection at all | 279 |
|
reasonable times. | 280 |
At the expiration of the term of the clerkfiscal officer or | 281 |
before the
board of trustees approves the surety of any clerk | 282 |
fiscal officer, the board
shall require the clerkfiscal officer | 283 |
to produce all moneys, bonds, or other
securities in the clerk's | 284 |
| fiscal officer's hands, which shall then be counted
by the board | 285 |
|
or a committee of the board, or by a representative of the
auditor | 286 |
| of state. A certificate setting forth the exact amount
of such | 287 |
| money, bonds, or other securities and signed by the
persons making | 288 |
| such count shall be entered upon the records of
the board and | 289 |
| shall be prima-facie evidence that the amount
stated in such | 290 |
| certificate is actually in the treasury at that
date. | 291 |
| (B)(1) Before the first day of June in each year, the board | 300 |
|
of trustees of a school library district entitled to participate | 301 |
|
in any appropriation or revenue of a school district or
to have a | 302 |
| tax proposed by the
board of education of a school district shall | 303 |
| file with the board
of education of the school district a tax | 304 |
| budget for the ensuing
fiscal year. On or before the fifteenth day | 305 |
| of July in each
year, the board of education of a school district | 306 |
| to which a
school library district tax budget was submitted under | 307 |
| this
division shall adopt such tax budget on behalf of the library | 308 |
|
district, but such budget shall not be part of the school | 309 |
|
district's tax budget. | 310 |
| (2)(a) The taxing authority of a taxing unit that does not | 311 |
| levy a
tax is not required to adopt a tax
budget pursuant to | 312 |
| division (A) of this section. Instead, on or
before the fifteenth | 313 |
| day of July each year, such taxing authority
shall adopt an | 314 |
| operating budget for the taxing unit for the ensuing fiscal
year. | 315 |
| The operating
budget shall include an estimate of receipts from | 316 |
| all sources, a statement of
all taxing unit expenses that are | 317 |
| anticipated to occur,
and the amount required for debt charges | 318 |
| during the fiscal year. The
operating budget is not
required to be | 319 |
| filed with the county auditor or the county budget commission. | 320 |
| (b) Except for this section and sections 5705.36, 5705.38, | 321 |
|
5705.40, 5705.41, 5705.43, 5705.44, and 5705.45 of the Revised | 322 |
|
Code, a taxing unit that does not
levy a tax is not a taxing unit | 323 |
| for purposes of Chapter 5705. of
the Revised Code. Documents | 324 |
| prepared in accordance
with such
sections are not required to be | 325 |
| filed with the county auditor or county
budget commission. | 326 |
| (C)(1) To assist in the preparation of the tax budget, the | 332 |
|
head of each department, board, commission, and district
authority | 333 |
| entitled to participate in any appropriation or revenue
of a | 334 |
| subdivision shall file with the taxing authority, or in the
case | 335 |
| of a municipal corporation, with its chief executive
officer, | 336 |
| before the forty-fifth day prior to the date on which
the budget | 337 |
| must be adopted, an estimate of contemplated revenue
and | 338 |
| expenditures for the ensuing fiscal year, in such form as is | 339 |
|
prescribed by the taxing authority of the subdivision or by the | 340 |
|
auditor of state. The taxing authority shall include in its
budget | 341 |
| of expenditures the full amounts requested by district | 342 |
|
authorities, not to exceed the amount authorized by law, if such | 343 |
|
authorities may fix the amount of revenue they are to receive
from | 344 |
| the subdivision. In a municipal corporation in which a
special | 345 |
| levy for a municipal university has been authorized to be
levied | 346 |
| in excess of the ten-mill limitation, or is required by
the | 347 |
| charter of the municipal corporation, the taxing authority
shall | 348 |
| include an amount not less than the estimated yield of such
levy, | 349 |
| if such amount is requested by the board of directors of
the | 350 |
| municipal university. | 351 |
| (2) A county board of mental retardation and developmental | 352 |
|
disabilities may include within its estimate of contemplated | 353 |
|
revenue and expenditures a reserve balance account in the | 354 |
|
community mental retardation and developmental disabilities | 355 |
|
residential services fund. The account shall contain money that
is | 356 |
| not needed to pay for current expenses for residential
services | 357 |
| and supported living but will be needed to pay for
expenses for | 358 |
| such services in the future or may be needed for
unanticipated | 359 |
| emergency expenses. On the request of the county
board of mental | 360 |
| retardation and developmental disabilities, the
board of county | 361 |
| commissioners shall include such an account in
its budget of | 362 |
| expenditures and appropriate money to the account
from residential | 363 |
| service moneys for the county board. | 364 |
| (D) The board of trustees of any public library desiring
to | 365 |
| participate in the distribution of the county library and
local | 366 |
| government support fund shall adopt appropriate rules
extending | 367 |
| the benefits of the library service of such library to
all the | 368 |
| inhabitants of the county on equal terms, unless such
library | 369 |
| service is by law available to all such inhabitants, and
shall | 370 |
| certify a copy of such rules to the taxing authority with
its | 371 |
| estimate of contemplated revenue and expenditures. Where
such | 372 |
| rules have been so certified or where the adoption of such
rules | 373 |
| is not required, the taxing authority shall include in its
budget | 374 |
| of receipts such amounts as are specified by such board as | 375 |
|
contemplated revenue from the county library and local government | 376 |
|
support fund, and in its budget of expenditures the full amounts | 377 |
|
requested therefrom by such board. No library association, | 378 |
|
incorporated or unincorporated, is entitled to participate in the | 379 |
|
proceeds of the county library and local government support fund | 380 |
or other public funds unless such association both was organized | 381 |
| and
operating prior to January 1, 1968, and participated in the | 382 |
| distribution of the proceeds of the county library and local | 383 |
| government support fund prior to December 31, 2005. | 384 |
| Sec. 5705.37. The taxing authority of any subdivision, or | 385 |
| the board of trustees of any public library, nonprofit | 386 |
| corporation, or library association maintaining a free public | 387 |
| library that has adopted and certified rules under section 5705.28 | 388 |
| of the Revised Code, that
is dissatisfied with any action of the | 389 |
| county budget commission
may, through its fiscal officer, appeal | 390 |
| to the board of tax
appeals within thirty days after the receipt | 391 |
| by the subdivision
of the official certificate or notice of the | 392 |
commission's action.
In like manner, but through its clerk, the | 393 |
board of trustees of
any public library, nonprofit corporation, or | 394 |
library association
maintaining a free public library that has | 395 |
adopted and certified
rules under section 5705.28 of the Revised | 396 |
Code, or any park
district may appeal to the board of tax appeals. | 397 |
| An appeal under
this section shall be taken by the filing of a | 398 |
| notice of appeal,
either in person or by certified mail, express | 399 |
| mail, or authorized delivery
service as provided in section | 400 |
| 5703.056 of the Revised Code, with the board
and with
the | 401 |
| commission. If notice of appeal is filed by certified mail, | 402 |
|
express mail, or authorized delivery service, date of the United | 403 |
|
States postmark placed on the sender's
receipt by the postal | 404 |
| service or the date of receipt recorded by the
authorized
delivery | 405 |
| service shall be treated as the date of filing. Upon receipt
of | 406 |
| the notice of appeal, the commission, by certified mail, shall | 407 |
|
notify all persons who were parties to the proceeding before the | 408 |
|
commission of the filing of the notice of appeal and shall file | 409 |
|
proof of notice with the board of tax appeals. The secretary of | 410 |
|
the commission shall forthwith certify to the board a transcript | 411 |
|
of the full and accurate record of all proceedings before the | 412 |
|
commission, together with all evidence presented in the | 413 |
|
proceedings or considered by the commission, pertaining to the | 414 |
|
action from which the appeal is taken. The secretary of the | 415 |
|
commission also shall certify to the board any additional | 416 |
|
information that the board may request. | 417 |
| The board of tax appeals, in a de novo proceeding, shall | 418 |
|
forthwith consider the matter presented to the commission, and
may | 419 |
| modify any action of the commission with reference to the
budget, | 420 |
| the estimate of revenues and balances, the allocation of
the | 421 |
| library and local government support fund, or the fixing of
tax | 422 |
| rates. The finding of the board of tax appeals shall be | 423 |
|
substituted for the findings of the commission, and shall be | 424 |
|
certified to the tax commissioner, the county auditor, and the | 425 |
|
taxing authority of the subdivision affected, or to the board of | 426 |
|
public library trustees affected, as the action of the commission | 427 |
|
under sections 5705.01 to 5705.47 of the Revised Code. | 428 |
| Section 3. Section 3375.41 of the Revised Code is presented | 437 |
| in
this act as a composite of the section as amended by both Am. | 438 |
| Sub. H.B. 95 and Am. Sub. S.B. 55 of
the 125th General Assembly. | 439 |
| The General Assembly, applying the
principle stated in division | 440 |
| (B) of section 1.52 of the Revised
Code that amendments are to be | 441 |
| harmonized if reasonably capable of
simultaneous operation, finds | 442 |
| that the composite is the resulting
version of the section in | 443 |
| effect prior to the effective date of
the section as presented in | 444 |
| this act. | 445 |