Cosponsors:
Senators Kearney, Cates, Grendell, Seitz, Carey, Gardner, Harris, Sawyer, Wilson, Fedor, Morano, Spada, Boccieri
Representatives Daniels, Brown, Collier, Domenick, Flowers, Lundy, Reinhard, Schneider, Skindell, Bacon, Batchelder, Bolon, Budish, Carmichael, Celeste, Chandler, DeBose, Dyer, Evans, Gardner, Gerberry, Gibbs, Goodwin, Goyal, Hughes, Koziura, Letson, Luckie, Mecklenborg, Patton, Schindel, Setzer, Stewart, D., Ujvagi, Yates, Yuko, Zehringer
Section 1. That sections 127.14, 131.18, 131.44, 131.51, | 17 |
133.10, 135.35, 135.352, 149.411, 321.08, 3375.05, 3375.121, | 18 |
3375.32, 3375.35,
3375.36, 3375.37, 3375.38, 3375.39, 3375.40, | 19 |
3375.404, 3375.41, 3375.42, 3375.85,
3375.91, 3375.92, 5705.28, | 20 |
5705.281, 5705.31, 5705.32, 5705.321, 5705.37, 5715.36,
5719.041, | 21 |
5747.03, 5747.46, 5747.47, 5747.48, 5747.51, and
5747.52 be | 22 |
amended and sections 3375.351, 3375.64, 3375.65, 3375.66, and | 23 |
3375.67 of the
Revised Code be enacted to read as follows: | 24 |
(D) Transfers of all or part of cash balances in excess of | 41 |
needs from any fund of the state to the general revenue fund or
to | 42 |
such other fund of the state to which the money would have
been | 43 |
credited in the absence of the fund from which the transfers
are | 44 |
authorized to be made, except that the controlling board may
not | 45 |
authorize such transfers from the accrued leave liability
fund, | 46 |
auto registration distribution fund, budget stabilization
fund, | 47 |
development bond retirement fund, facilities establishment
fund, | 48 |
gasoline excise tax fund, general revenue fund, higher
education | 49 |
improvement fund, highway improvement bond retirement
fund, | 50 |
highway obligations bond retirement fund, highway capital | 51 |
improvement fund, highway
operating fund, horse
racing tax fund, | 52 |
improvements bond retirement fund, public library and
local | 53 |
government support fund, liquor control fund, local
government | 54 |
fund, local transportation improvement program fund,
mental health | 55 |
facilities improvement fund, Ohio fairs fund, parks
and recreation | 56 |
improvement fund, public improvements bond
retirement fund, school | 57 |
district
income tax fund, state agency facilities improvement | 58 |
fund, state
and local government highway distribution fund, state | 59 |
highway
safety fund, state lottery fund, undivided liquor permit | 60 |
fund,
Vietnam conflict compensation bond retirement fund, | 61 |
volunteer
fire fighters' dependents fund, waterways safety fund, | 62 |
wildlife
fund, workers' compensation fund, or any fund not | 63 |
specified in
this division that the director of budget and | 64 |
management
determines to be a bond fund or bond retirement fund; | 65 |
Whenever there is a transfer of all or part of funds
included | 89 |
in the emergency purposes appropriation by the
controlling board, | 90 |
pursuant to division (E) of this section, the
state agency or the | 91 |
director of budget and management receiving
such transfer shall | 92 |
keep a detailed record of the use of the
transferred funds. At the | 93 |
earliest scheduled meeting of the
controlling board following the | 94 |
accomplishment of the purposes
specified in the request originally | 95 |
seeking the transfer, or
following the total expenditure of the | 96 |
transferred funds for the
specified purposes, the state agency or | 97 |
the director of budget
and management shall submit a report on the | 98 |
expenditure of such
funds to the board. The portion of any | 99 |
appropriation so
transferred which is not required to accomplish | 100 |
the purposes
designated in the original request to the controlling | 101 |
board shall
be returned to the proper appropriation of the | 102 |
controlling board
at this time. | 103 |
Sec. 131.18. When a loss of public funds, entrusted to a | 116 |
county or municipal corporation treasurer or to a clerk of the | 117 |
court of common pleas, clerk of the court of appeals, clerk of
the | 118 |
municipal court, clerk of the county court, judge of the
probate | 119 |
court as clerk of such court, judge of the juvenile court
as clerk | 120 |
of such court, or to a township or school district
treasurer, or a | 121 |
clerkfiscal officer of the board of trustees of a public
library | 122 |
by virtue of histhe treasurer's, clerk's, judge's, or fiscal | 123 |
officer's
office, results from fire, robbery,
burglary, flood, or | 124 |
inability of a bank to refund public money
lawfully in its | 125 |
possession belonging to such public funds, the
board of county | 126 |
commissioners, board of township trustees, the
legislative | 127 |
authority of the municipal corporation, the board of
education, or | 128 |
the board of library trustees, respectively, may
release and | 129 |
discharge such treasurer, clerk, or judge, or fiscal officer from | 130 |
all
personal liability to or demands of such county, township, | 131 |
municipal corporation, school district, or public library, for
the | 132 |
loss so created unless the loss resulted from histhe
treasurer's, | 133 |
clerk's, judge's, or fiscal officer's negligence
or other wrongful | 134 |
act. | 135 |
(C) The director of budget and
management shall transfer | 202 |
money in the income tax reduction fund to the
general revenue | 203 |
fund, the local government fund, and the public library and local | 204 |
government support fund as
necessary to offset revenue reductions | 205 |
resulting from the
reductions in taxes required under division
(B) | 206 |
of section 5747.02 of the Revised Code in the respective amounts | 207 |
and
percentages prescribed by division (A) of section 5747.03 and | 208 |
divisions (A) and (B) of section 131.51
of
the Revised Code as if | 209 |
the
amount transferred had been
collected as taxes under Chapter | 210 |
5747.
of the Revised Code. If no
reductions in taxes are made | 211 |
under that division
that affect
revenue received in the current | 212 |
fiscal year, the
director shall
not transfer money from the | 213 |
income tax reduction
fund to the
general revenue fund, the local | 214 |
government fund, and the public
library
and local government | 215 |
support
fund. | 216 |
Sec. 131.51. (A) Beginning January 2008, on or before the | 217 |
fifth day of each month, the director of budget and management | 218 |
shall credit to the local government fund three and sixty-eight | 219 |
one hundredths per cent of total tax revenue credited to the | 220 |
general revenue fund during the preceding month. In determining | 221 |
the total tax revenue credited to the general revenue fund during | 222 |
the preceding month, the director shall include amounts | 223 |
transferred from that fund during the preceding month pursuant to | 224 |
divisions (A) and (B) of this section. Money shall be distributed | 225 |
from the local government fund as required under section 5747.50 | 226 |
of the Revised Code during the same month in which it is credited | 227 |
to the fund. | 228 |
(B) Beginning January 2008, on or before the fifth day of | 229 |
each month, the director of budget and management shall credit to | 230 |
the public library and local government support fund, two and | 231 |
twenty-two
one hundredths per cent of the total tax revenue | 232 |
credited to the
general revenue fund during the preceding month. | 233 |
In determining
the total tax revenue credited to the general | 234 |
revenue fund during
the preceding month, the director shall | 235 |
include amounts
transferred from that fund during the preceding | 236 |
month pursuant to
divisions (A) and (B) of this section. Money | 237 |
shall be distributed
from the public library and local government | 238 |
support fund as required
under section 5747.47 of the Revised | 239 |
Code during the same month in
which it is credited to the fund. | 240 |
Sec. 133.10. (A) In anticipation of the collection of | 246 |
current property tax revenues in and for any fiscal year, the | 247 |
taxing authority of any subdivision may issue securities, but the | 248 |
aggregate principal amount of such securities shall not exceed | 249 |
one-half of the amount that the budget commission estimates the | 250 |
subdivision will receive from property taxes in that fiscal year | 251 |
and prior to the last day of the sixth month following the month | 252 |
in which the securities are issued, other than taxes to be | 253 |
received for the payment of debt charges or allocated to debt | 254 |
charges on securities issued pursuant to division (C) of this | 255 |
section, and less all advances. When a partial, semiannual, or | 256 |
final property tax settlement is delayed, securities may also be | 257 |
issued in anticipation of the receipt of property taxes levied or | 258 |
collected for debt charges to the extent necessary to meet such | 259 |
debt charges but not in excess of such estimated receipts, less | 260 |
all advances. The securities issued pursuant to this division
(A) | 261 |
shall mature not later than the last day of the sixth month | 262 |
following the month in which the securities are issued and in any | 263 |
case not later than the last day of the fiscal year in which they | 264 |
are issued. | 265 |
(B) In anticipation of the collection of current revenues
in | 266 |
and for any fiscal year from any source or combination of
sources, | 267 |
including distributions of any federal or state moneys,
other than | 268 |
the proceeds of property taxes levied by the
subdivision, the | 269 |
taxing authority of any subdivision may issue
securities, but the | 270 |
aggregate principal amount of such securities
shall not exceed | 271 |
one-half of the amount estimated by the fiscal
officer to be | 272 |
received by the subdivision from such sources
during the remainder | 273 |
of such fiscal year, less advances and prior
collections. | 274 |
(C) In anticipation of the collection of current property
tax | 275 |
revenues in and for any fiscal year, the taxing authority of
a | 276 |
county, municipal corporation, township, or school district may | 277 |
issue securities, but the aggregate principal amount of those | 278 |
securities and of any securities issued pursuant to division (A) | 279 |
of this section outstanding at the time of issuance shall not | 280 |
exceed one-half of the amount that the budget commission
estimates | 281 |
the subdivision will receive from all property taxes
that are to | 282 |
be distributed to the subdivision from all
settlements of taxes | 283 |
that are to be made in the remainder of that
fiscal year, other | 284 |
than taxes to be received for the payment of
debt charges, and | 285 |
less all advances. | 286 |
(D) When the tax settlement scheduled under division (B)
of | 287 |
section 321.24 of the Revised Code is delayed pursuant to
division | 288 |
(E) of that section, the taxing authority of a school
district may | 289 |
issue property tax anticipation securities against
the taxes to be | 290 |
included in that settlement, but the aggregate
principal amount of | 291 |
all securities outstanding against those
taxes shall not exceed | 292 |
ninety per cent of the amount estimated to
be received from that | 293 |
settlement by the budget commission, other
than taxes to be | 294 |
received for the payment of debt charges, and
less all advances. | 295 |
The securities issued pursuant to this
division (D) shall mature | 296 |
on or before the next ensuing
thirty-first day of August. | 297 |
(5) If for any reason debt charges on securities
authorized | 322 |
by this section are not paid by the subdivision in the
fiscal year | 323 |
when due, the taxing authority of the subdivision
shall include in | 324 |
its next annual appropriation measure an amount
sufficient to pay | 325 |
those debt charges, and the county auditor and
county treasurer | 326 |
shall withhold, in a custodial account, amounts
due the | 327 |
subdivision from the sources anticipated until such
amount is | 328 |
accumulated by those officers and they directly pay or
provide, | 329 |
through the paying agent or otherwise, for the payment
of those | 330 |
debt charges. | 331 |
(2) Bonds, notes, debentures, or any other obligations or | 375 |
securities issued by any federal government agency or | 376 |
instrumentality, including but not limited to, the federal | 377 |
national mortgage association, federal home loan bank, federal | 378 |
farm credit
bank, federal home loan mortgage corporation, | 379 |
government national mortgage
association, and student loan | 380 |
marketing association. All federal agency
securities shall be | 381 |
direct issuances of federal government agencies or | 382 |
instrumentalities. | 383 |
The investing authority shall invest under division (A)(11) | 468 |
of this section in a debt interest issued by a foreign nation only | 469 |
if the debt interest is backed by the full faith and credit of | 470 |
that foreign nation, there is no prior history of default, and the | 471 |
debt interest matures not later than five years after purchase. | 472 |
For purposes of division (A)(11) of this section, a debt interest | 473 |
is rated in the three highest categories by two nationally | 474 |
recognized standard rating services if either the debt interest | 475 |
itself or the issuer of the debt interest is rated, or is | 476 |
implicitly rated, at the time of purchase in the three highest | 477 |
categories by two nationally recognized standard rating services. | 478 |
(B) Nothing in the classifications of eligible obligations | 479 |
and securities
set forth in divisions (A)(1) to (11) of this | 480 |
section shall
be
construed to authorize investment in a | 481 |
derivative, and no investing
authority shall invest any county | 482 |
inactive moneys or any moneys in
a county public library and local | 483 |
government support fund in a derivative. For
purposes of this | 484 |
division, "derivative" means a financial instrument or
contract or | 485 |
obligation whose value or return is based upon or linked to | 486 |
another asset or index, or both, separate from the financial | 487 |
instrument,
contract, or obligation itself. Any security, | 488 |
obligation, trust account, or
other instrument that is created | 489 |
from an issue of the United
States treasury or is created from an | 490 |
obligation of a federal agency
or instrumentality or is created | 491 |
from both is considered a derivative
instrument. An eligible | 492 |
investment described in this section with a variable
interest rate | 493 |
payment, based upon a single interest payment or single index | 494 |
comprised of other eligible investments provided for in division | 495 |
(A)(1) or (2) of this section, is not a derivative, provided that | 496 |
such variable rate investment has a maximum maturity of two years. | 497 |
A treasury inflation-protected security shall not be considered a | 498 |
derivative, provided the security matures not later than five | 499 |
years after purchase. | 500 |
(D) The investing authority may also enter into a written | 509 |
repurchase agreement with any eligible institution
mentioned in | 510 |
section 135.32 of the Revised Code or any eligible securities | 511 |
dealer pursuant to division (J) of this section, under the terms | 512 |
of which
agreement the investing authority purchases and the | 513 |
eligible
institution or dealer agrees
unconditionally to | 514 |
repurchase any of the securities listed in
divisions (B)(1) to | 515 |
(5), except
letters of credit described in division (B)(2), of | 516 |
section 135.18 of the Revised Code. The
market value of
securities | 517 |
subject to an overnight written repurchase agreement must
exceed | 518 |
the
principal value of the overnight written repurchase agreement | 519 |
by at
least two per
cent. A written repurchase agreement must | 520 |
exceed the
principal value of the
overnight written repurchase | 521 |
agreement, by at least two per cent. A
written repurchase | 522 |
agreement shall not exceed thirty days, and the market
value of | 523 |
securities subject to a written repurchase
agreement must exceed | 524 |
the
principal value of the written repurchase agreement by at | 525 |
least two per cent and
be marked to market daily. All securities | 526 |
purchased pursuant to this division
shall be delivered into the | 527 |
custody of the investing authority or the qualified custodian of | 528 |
the investing
authority or an agent designated by the investing | 529 |
authority. A written
repurchase
agreement with an eligible | 530 |
securities dealer shall be transacted on a delivery
versus payment | 531 |
basis. The agreement
shall contain the requirement that for each | 532 |
transaction pursuant
to the agreement the participating | 533 |
institution shall provide all
of the following information: | 534 |
(F) No investing authority shall pay a county's inactive | 550 |
moneys
or moneys of a county public library and local government | 551 |
support fund into a fund
established by another subdivision, | 552 |
treasurer, governing board, or investing
authority, if that fund | 553 |
was established by the subdivision, treasurer,
governing board, or | 554 |
investing authority for the purpose of investing or
depositing the | 555 |
public moneys of other subdivisions. This division does not
apply | 556 |
to the payment of public moneys into either of the following: | 557 |
(I) The investing authority shall be responsible for the | 580 |
safekeeping of all documents evidencing a deposit or investment | 581 |
acquired under this section, including, but not limited to, | 582 |
safekeeping receipts evidencing securities deposited with a | 583 |
qualified trustee, as provided in section 135.37 of the Revised | 584 |
Code, and documents confirming the purchase of securities under | 585 |
any repurchase agreement under this section shall be deposited | 586 |
with a qualified trustee, provided, however, that the qualified | 587 |
trustee shall be required to report to the investing authority, | 588 |
auditor of state, or an authorized outside auditor at any time | 589 |
upon request as to the identity, market value, and location of
the | 590 |
document evidencing each security, and that if the
participating | 591 |
institution is a designated depository of the
county for the | 592 |
current period of designation, the securities that
are the subject | 593 |
of the repurchase agreement may be delivered to
the treasurer or | 594 |
held in trust by the participating institution
on behalf of the | 595 |
investing authority. | 596 |
(J)(1) All investments, except for investments in securities | 606 |
described in divisions (A)(5) and (6) of this
section, shall be | 607 |
made only
through a member of the national association of | 608 |
securities
dealers, through a bank, savings bank, or savings and | 609 |
loan
association regulated by the
superintendent of financial | 610 |
institutions, or through an institution regulated
by the | 611 |
comptroller of the currency, federal deposit
insurance | 612 |
corporation, or board of governors of the federal reserve
system. | 613 |
(K)(1) Except as otherwise provided in division (K)(2) of | 621 |
this section, no investing authority shall make an investment or | 622 |
deposit under
this section, unless there is on file with the | 623 |
auditor of state a written
investment policy approved by the | 624 |
investing authority. The policy shall
require that all entities | 625 |
conducting investment business with the
investing authority shall | 626 |
sign the investment policy of that investing authority. All | 627 |
brokers, dealers, and financial institutions, described in | 628 |
division (J)(1) of
this section,
initiating transactions with the | 629 |
investing authority by giving advice or
making investment | 630 |
recommendations shall sign the investing authority's
investment | 631 |
policy thereby acknowledging their agreement to abide by the | 632 |
policy's contents. All brokers, dealers, and financial | 633 |
institutions,
described in division (J)(1) of this section, | 634 |
executing transactions initiated
by the investing authority, | 635 |
having read the policy's contents, shall sign the
investment | 636 |
policy thereby acknowledging their comprehension and receipt. | 637 |
(M) An investing authority may enter into a
written | 669 |
investment or deposit agreement that includes a
provision under | 670 |
which the parties agree to submit to
nonbinding arbitration to | 671 |
settle any controversy that may arise
out of the agreement, | 672 |
including any controversy pertaining to
losses of public moneys | 673 |
resulting from investment or deposit.
The arbitration provision | 674 |
shall
be set forth entirely in the agreement, and the agreement | 675 |
shall
include a conspicuous notice to the
parties that any party | 676 |
to the arbitration may apply to the court of common
pleas of the | 677 |
county in which the arbitration was held for an order to vacate, | 678 |
modify, or correct the award. Any such party may also apply to the | 679 |
court for
an order to change venue to a court of common pleas | 680 |
located more than one
hundred miles from the county in which the | 681 |
investing authority is located. | 682 |
When the appropriate library records commission has approved | 719 |
any library application for one-time disposal of obsolete records | 720 |
or any schedule of records retention and disposition, the | 721 |
commission shall send that application or schedule to the Ohio | 722 |
historical society for its review. The Ohio historical society | 723 |
shall review the application or schedule within a period of not | 724 |
more than sixty days after its receipt of it. Upon completion of | 725 |
its review, the Ohio historical society shall forward the | 726 |
application for one-time disposal of obsolete records or the | 727 |
schedule of records retention and disposition to the auditor of | 728 |
state for the auditor's approval or disapproval. The auditor shall | 729 |
approve or disapprove the application or schedule within a period | 730 |
of not more than sixty days after receipt of it. Before public | 731 |
records are to be disposed of, the commission shall inform the | 732 |
Ohio historical society of the disposal through the submission of | 733 |
a certificate of records disposal and shall give the society the | 734 |
opportunity for a period of fifteen business days to select for | 735 |
its custody those public records that it considers to be of | 736 |
continuing historical value. The Ohio historical society may not | 737 |
review or select for its custody any records pursuant to section | 738 |
149.432 of the Revised Code. | 739 |
Sec. 3375.05. The board of trustees of any public library | 752 |
receiving money from a county's public library and local | 753 |
government
support fund that desires to render public library | 754 |
service by
means of branches, library stations, or traveling | 755 |
library service
to the inhabitants of any school district, other | 756 |
than a school
district situated within the territorial boundaries | 757 |
of the
subdivision or district over which said board has | 758 |
jurisdiction of
free public library service, may make application | 759 |
to the state
library board, upon forms provided by said board, for | 760 |
the
establishment of such service. Said application shall set | 761 |
forth
the total number of people being served by said library on | 762 |
the
date of said application; an inventory of the books owned by | 763 |
said
library; the number of branches, library stations, and | 764 |
traveling
library service maintained by said library on the date | 765 |
of said
application; the number and classification of the | 766 |
employees of
said library and such other information as the state | 767 |
library
board deems pertinent. Such application shall be | 768 |
accompanied by
a financial statement of the library making the | 769 |
application
covering the two fiscal years next preceding the date | 770 |
of said
application. Upon receipt of said application by the state | 771 |
library board, the state librarian, or an employee of the state | 772 |
library board designated by such librarian, shall visit the | 773 |
library making the application for the purpose of determining | 774 |
whether or not the establishment of branches, library stations,
or | 775 |
traveling library service as requested in said application
will | 776 |
promote better library service in the district covered by
said | 777 |
application. Upon the completion of such inspection, the | 778 |
librarian, or the person designated by the librarian to make such | 779 |
inspection, shall prepare a written report setting forth histhe | 780 |
librarian's or designee's
recommendations pertaining to the | 781 |
establishment of the branches,
stations, or traveling library | 782 |
service as set forth in the
application. Such report shall be | 783 |
submitted to the state library
board within ninety days after the | 784 |
receipt of such application by
the state library board. Within | 785 |
thirty days after such report
has been filed with the state | 786 |
library board, said board shall
either approve or disapprove, in | 787 |
whole or in part, the
establishment of branches, library stations, | 788 |
or traveling library
service as requested in said application. The | 789 |
decision of the
state library board shall be final. Within ten | 790 |
days after final
action has been taken by the state library board, | 791 |
upon such
application, the librarian shall notify in writing the | 792 |
board of
trustees of the public library making such application of | 793 |
the
decision of the state library board. | 794 |
The state library board may withdraw its approval of
library | 795 |
service rendered by any library to the inhabitants of a
school | 796 |
district other than the school district in which the main
library | 797 |
of such library is located. At least thirty days before
the | 798 |
approval of such service may be withdrawn, the state library
board | 799 |
shall give written notice to the board of trustees of the
library | 800 |
rendering the service and the board of education of the
school | 801 |
district to which such service is being rendered. Such
notice | 802 |
shall set forth the reasons for the withdrawal of the
approval of | 803 |
such service. If the board of trustees of the
library rendering | 804 |
such service, or the board of education of a
school district to | 805 |
which such service is being rendered, objects
to the withdrawal of | 806 |
such approval it may, within twenty days of
the receipt of such | 807 |
notice, request, in writing, the state
library board to hold a | 808 |
hearing for the purpose of hearing
protests to the withdrawal of | 809 |
such approval. Upon the receipt of
such request, the state library | 810 |
board shall set the time and
place of such hearing which shall be | 811 |
held within the territorial
boundaries of the school district | 812 |
being served by the branch,
station, or traveling library service | 813 |
whose continued operation
is in question. Such hearing shall be | 814 |
held not less than thirty
days after the receipt by the state | 815 |
library board of the request
for such hearing. The state library | 816 |
board shall take no action
on the withdrawal of approval of such | 817 |
service until after the
holding of such hearing. The decision of | 818 |
the state library board
shall be final. | 819 |
Sec. 3375.121. (A) In any municipal corporation, not
located | 820 |
in a county library district, which has a population of
not less | 821 |
than twenty-five thousand, and within which there is not
located a | 822 |
main library of a township, municipal, school district, | 823 |
association, or county free public library, a library district
may | 824 |
be created by a resolution adopted by the legislative
authority of | 825 |
that municipal corporation. No such resolution
shall be adopted | 826 |
after one year from June 20, 1977. Upon the
adoption of such a | 827 |
resolution, any branches of an existing library
that are located | 828 |
in that municipal corporation shall become the
property of the | 829 |
municipal library district created. | 830 |
The municipal corporation and the board of trustees of the | 831 |
public library maintaining any existing branches in that
municipal | 832 |
corporation shall forthwith take appropriate action
transferring | 833 |
all title and interest in all real
and personal property located | 834 |
in that municipal corporation in the name
of the library district | 835 |
maintaining those branches in that
municipal corporation to the | 836 |
municipal corporation adopting the
appropriate resolution. Upon | 837 |
transfer of all title and interest
in that property, the branches | 838 |
shall become a part of, and be operated by,
the board of library | 839 |
trustees appointed by the mayor. | 840 |
(B) In any municipal corporation that has a population of | 841 |
less than twenty-five thousand and that has not less than one | 842 |
hundred thousand dollars available from a bequest for the | 843 |
establishment of a municipal library, the legislative authority
of | 844 |
that municipal corporation may adopt, within one year after
June | 845 |
20, 1977, a resolution creating a library district. Upon
the | 846 |
establishment of any such library district, the board of trustees | 847 |
of
any library operating a branch library in that municipal | 848 |
corporation shall not be required to transfer any property to the | 849 |
newly established library. | 850 |
(C) The board of library trustees of any library district | 851 |
created
under this section shall be composed of six members. Those | 852 |
trustees shall be appointed by the mayor, to serve without | 853 |
compensation, for a term of four years. In the first instance, | 854 |
three of those trustees shall be appointed for a term of two | 855 |
years, and three of them shall be appointed for a term of four | 856 |
years. Vacancies shall be
filled by like appointment for the | 857 |
unexpired term. A library
district created under this section | 858 |
shall be governed in
accordance with and exercise the authority | 859 |
provided for in
sections 3375.32 to 3375.41 of the Revised Code. | 860 |
Sec. 3375.32. Each board of library trustees appointed | 889 |
pursuant to sections
3375.06, 3375.10, 3375.12, 3375.15, 3375.22 | 890 |
and 3375.30, of the Revised Code
shall meet in January of each | 891 |
year and organize by selecting from its
membership a president, a | 892 |
vice-president, and a secretary who shall serve for
a term of one | 893 |
year. At the same meeting each board shall elect and fix the | 894 |
compensation of a clerkfiscal officer, who may be a member of the | 895 |
board, and who shall serve
for a term of one year. The clerk | 896 |
fiscal officer, before entering upon hisofficial duties, shall | 897 |
execute a bond in an amount and with surety to be approved by the | 898 |
board,
payable to the board, and conditioned for the faithful | 899 |
performance of the
official duties required of himthe fiscal | 900 |
officer. | 901 |
Sec. 3375.35. Each board of library trustees appointed | 902 |
pursuant to sections
3375.06, 3375.10, 3375.12, 3375.15, 3375.22, | 903 |
and 3375.30 of the Revised Code
shall, in the exercise of the | 904 |
powers conferred upon it, be governed by this
section. For the | 905 |
purpose of transacting any business a quorum is a majority
of the | 906 |
full membership of the board. The purchase of any real property | 907 |
requires a two-thirds vote of the full membership of the board | 908 |
making such
purchase. All conveyances of real property shall be | 909 |
executed by the president
and the secretary of the board making | 910 |
such conveyance. NoExcept as provided in section 3375.351 of the | 911 |
Revised Code, no moneys credited to
a free public library shall be | 912 |
paid out except on a check signed by the clerkfiscal officer of | 913 |
the board having jurisdiction over said moneys and the president, | 914 |
vice-president, or secretary of said board. Each board of library | 915 |
trustees
shall, at the end of each fiscal year, transmit on forms | 916 |
provided by the state
library board to the state librarian and | 917 |
officer or board which appointed said
board of library trustees a | 918 |
report of the activities of said board of library
trustees during | 919 |
said year. Such report shall include a complete financial | 920 |
statement showing the receipts and expenditures in detail of all | 921 |
library funds
for the entire fiscal year made by such board of | 922 |
library trustees. No member
of a board of library trustees shall | 923 |
have any pecuniary interest in any
contract entered into by such | 924 |
board. | 925 |
Sec. 3375.351. The fiscal officer of each board of library | 926 |
trustees appointed under section 3375.06, 3375.10, 3375.12, | 927 |
3375.15, 3375.22, or 3375.30 of the Revised Code may pay the | 928 |
compensation of each employee of the library under the board's | 929 |
jurisdiction by direct deposit, as defined in section 131.01 of | 930 |
the Revised Code. If direct deposit is chosen as the desired form | 931 |
of compensation by the board of library trustees for its | 932 |
employees, each employee shall provide to the fiscal
officer a | 933 |
written authorization for payment by direct deposit. The | 934 |
authorization shall include the designation of a financial | 935 |
institution equipped to accept direct deposits and the number of | 936 |
the account into which the deposit is to be made. The | 937 |
authorization shall remain in effect until withdrawn in writing by | 938 |
the employee or until dishonored by the financial institution. | 939 |
Sec. 3375.36. The clerkfiscal officer of the board of | 940 |
library trustees
of a free public library shall be the treasurer | 941 |
of the library
funds. All moneys received by such clerkthe fiscal | 942 |
officer for library purposes
shall be immediately placed by him | 943 |
the fiscal officer in a depository
designated by
the board. Such | 944 |
clerkThe fiscal officer shall keep an account of the funds | 945 |
credited to the board. Such clerkThe fiscal officer shall render | 946 |
a statement to
the board monthly showing the revenues and receipts | 947 |
from whatever
sources derived, the disbursements and the purposes | 948 |
for such
disbursements, and the assets and liabilities of the | 949 |
board. At
the end of each fiscal year the clerkfiscal officer | 950 |
shall submit to the board a
complete financial statement showing | 951 |
the receipts and
expenditures in detail for the entire fiscal | 952 |
year. The board of
library trustees of a free public library may | 953 |
appoint a deputy
clerkfiscal officer, for a term of one year, and | 954 |
may authorize such deputy to
receive and disburse library funds. | 955 |
Such deputy, before entering
upon hisofficial duties, shall | 956 |
execute a bond in an amount and
with
surety to be approved by the | 957 |
board, payable to the board, and
conditioned for the faithful | 958 |
performance of the official duties
required of himthe deputy. | 959 |
Sec. 3375.37. Before giving the clerkfiscal officer of a | 960 |
board of library trustees of a
free public library a warrant for | 961 |
funds due such board, the county auditor
shall require the clerk | 962 |
fiscal officer to file with himthe auditor a statement
showing | 963 |
the amount of
funds on hand, available for expenditure by the | 964 |
board, according to the books
of the clerkfiscal officer and the | 965 |
books of the depository designated by the board. Such
statement | 966 |
shall indicate that the clerk'sfiscal officer's books are in | 967 |
exact balance with the
depository accounts and shall be certified | 968 |
to by the clerkfiscal officer and proper officer
of the | 969 |
depository. | 970 |
Sec. 3375.39. At the expiration of the term of a clerk | 976 |
fiscal officer of a board of library
trustees of a free public | 977 |
library or before such board approves the surety of
any clerk | 978 |
fiscal officer, such board shall require the clerkfiscal officer | 979 |
to produce all money, bonds, or
other securities in histhe fiscal | 980 |
officer's hands, which shall then be
counted by the board or a | 981 |
committee of the board, or by a representative of the auditor of | 982 |
state. A
certificate setting forth the exact amount of such money, | 983 |
bonds, or other
securities and signed by the representatives | 984 |
making such count shall be
entered upon the records of the board | 985 |
and shall be prima-facie evidence that
the amount stated in such | 986 |
certificate is actually in the treasury at that
date. | 987 |
(C) Purchase, lease, construct, remodel, renovate, or | 1001 |
otherwise improve, equip, and furnish buildings or parts of | 1002 |
buildings and other real property, and purchase, lease, or | 1003 |
otherwise acquire
motor vehicles and other
personal property, | 1004 |
necessary for the proper
maintenance and operation of the free | 1005 |
public
library under its
jurisdiction, and pay
their costs
in | 1006 |
installments or otherwise.
Financing of these costs may be | 1007 |
provided through the issuance of notes,
through an installment | 1008 |
sale, or through a lease-purchase agreement. Any such
notes shall | 1009 |
be issued pursuant to section 3375.404 of the Revised Code. | 1010 |
(F)
Except as otherwise provided in this division, establish | 1019 |
and maintain branches, library stations, and
traveling library | 1020 |
service in any school district, outside the
territorial boundaries | 1021 |
of the political subdivision or district over which
it has | 1022 |
jurisdiction of free public library service, upon
application to | 1023 |
and approval of the state library board, pursuant
to section | 1024 |
3375.05 of the Revised Code. The board of
library
trustees of any | 1025 |
free public library maintaining branches,
stations, or traveling | 1026 |
library service, outside the territorial
boundaries of the | 1027 |
political subdivision or district over which it has
jurisdiction | 1028 |
of free public library service, on September 4, 1947, may
continue | 1029 |
to maintain and operate
those branches,
those stations, and
that | 1030 |
traveling library service without the approval of the state | 1031 |
library board. | 1032 |
(K) By the adoption of a resolution, accept any bequest, | 1052 |
gift, or endowment upon the conditions connected with
the
bequest, | 1053 |
gift, or endowment. No such bequest, gift, or
endowment shall be | 1054 |
accepted by
the board if
its conditions
remove any portion of the | 1055 |
free public library under
the board's
jurisdiction from the | 1056 |
control of
the board or if
the
conditions, in any manner, limit | 1057 |
the free use of
the library or
any part
of it by the residents of | 1058 |
the counties in which
the
library is located. | 1059 |
(M) Procure and pay all or part of the cost of group term | 1066 |
life,
hospitalization, surgical, major medical, disability | 1067 |
benefit,
dental care, eye care, hearing aids, or prescription drug | 1068 |
insurance
or coverage, or a combination of any of
those types of | 1069 |
insurance or coverage, whether issued by an insurance company or
a | 1070 |
health insuring corporation
duly licensed by the state, covering | 1071 |
its employees, and, in the case of
group term life, | 1072 |
hospitalization, surgical, major medical, dental care, eye care, | 1073 |
hearing aids,
or prescription drug insurance
or coverage, also | 1074 |
covering the dependents and
spouses of
its employees, and, in the | 1075 |
case of disability
benefits, also covering
the spouses of
its | 1076 |
employees. | 1077 |
(B) A board of library trustees of a public
library that | 1112 |
receives an allocation of the library fund pursuant
to section | 1113 |
5705.32 and Chapter 5747. of the
Revised Code may anticipate its | 1114 |
portion of the
proceeds of the library fund distribution and issue | 1115 |
library fund
library facilities notes of the public library in the | 1116 |
principal
amount necessary to pay the costs of financing the | 1117 |
facilities or
other property referred to in division (C) of | 1118 |
section
3375.40 of the Revised Code, or to refund any
refunded | 1119 |
obligations, provided that the board projects annual
note service | 1120 |
charges on the notes, or on the notes being
anticipated by | 1121 |
anticipation notes, to be capable of being paid
from the annual | 1122 |
library fund receipts of the public library. The
maximum aggregate | 1123 |
amount of notes that may be outstanding at any
time in accordance | 1124 |
with their terms upon issuance of the new
notes shall not exceed | 1125 |
an amount which requires or is estimated
to require payments from | 1126 |
library fund receipts of note service
charges on the notes, or, in | 1127 |
the case of anticipation notes,
projected note service charges on | 1128 |
the notes anticipated, in any
calendar year in an amount exceeding | 1129 |
thirty per cent of the
average of the library fund receipts of the | 1130 |
public library for
the two calendar years prior to the year in | 1131 |
which the notes are
issued. A board may at any time issue renewal | 1132 |
anticipation
notes, issue notes to pay renewal anticipation notes, | 1133 |
and, if it
considers refunding expedient, issue refunding notes | 1134 |
whether the
refunded obligations have or have not matured. The | 1135 |
refunding
notes shall be sold and the proceeds needed for such | 1136 |
purpose
applied in the manner provided in the authorizing | 1137 |
proceedings of
the board. | 1138 |
(C) Every issue of notes outstanding in
accordance with their | 1139 |
terms shall be payable out of the money
received by the public | 1140 |
library from the library fund or proceeds
of notes, renewal | 1141 |
anticipation notes, or refunding notes which
may be pledged for | 1142 |
such payment in the authorizing
proceedings. The pledge shall be | 1143 |
valid and binding from the time
the pledge is made, and the | 1144 |
library fund receipts and proceeds so
pledged and thereafter | 1145 |
received by the board shall immediately be
subject to the lien of | 1146 |
that pledge without any physical delivery
of the library fund | 1147 |
receipts or proceeds or further act. The
lien of any pledge is | 1148 |
valid and binding as against all parties
having claims of any kind | 1149 |
in tort, contract, or otherwise against
the board, whether or not | 1150 |
such parties have notice of the lien. Neither the
resolution nor | 1151 |
any trust agreement by which a pledge
is created or further | 1152 |
evidenced need be filed or recorded except
in the board's records. | 1153 |
(D) Notes issued under this section do not
constitute a debt, | 1154 |
or a pledge of the faith and credit, of the
state, the public | 1155 |
library, or any other political subdivision of
the state, and the | 1156 |
holders or owners of the notes have no right
to have taxes levied | 1157 |
by the general assembly or by the taxing
authority of any | 1158 |
political subdivision of the state, including
the board of the | 1159 |
public library, for the payment of note service
charges. Notes are | 1160 |
payable solely from the funds pledged for
their payment as | 1161 |
authorized by this section. All notes shall
contain on their face | 1162 |
a statement to the effect that the notes,
as to note service | 1163 |
charges, are not debts or obligations of the
state and are not | 1164 |
debts of any political subdivision of the
state, but are payable | 1165 |
solely from the funds pledged for their
payment. The utilization | 1166 |
and pledge of the library fund
receipts and proceeds of notes, | 1167 |
renewal anticipation notes, or
refunding notes for the payment of | 1168 |
note service charges is
determined by the general assembly to | 1169 |
create a special obligation
which is not a bonded indebtedness | 1170 |
subject to Section 11
of Article XII, Ohio
Constitution, or, | 1171 |
alternatively, to satisfy any
applicable requirement of that | 1172 |
Section 11. | 1173 |
(E) The notes shall bear such date or dates,
shall be | 1174 |
executed in the manner, and shall mature at such time or
times, in | 1175 |
the case of any anticipation notes not exceeding ten
years from | 1176 |
the date of issue of the original anticipation notes
and in the | 1177 |
case of any notes that are not anticipation notes or
of any | 1178 |
refunding notes, not exceeding twenty-five years from the
date of | 1179 |
the original issue of notes, or other obligations for the
purpose, | 1180 |
all as the authorizing proceedings may provide. The
notes shall | 1181 |
bear interest at such rates, or at variable rate or
rates changing | 1182 |
from time to time, in accordance with provisions
provided in the | 1183 |
authorizing proceedings, be in such denominations
and form, either | 1184 |
coupon or registered, carry such registration
privileges, be | 1185 |
payable in such medium of payment and at such
place or places, and | 1186 |
be subject to such terms of redemption, as
the board may authorize | 1187 |
or provide. The notes may be sold at
public or private sale, and | 1188 |
at, or at not less than, the price or
prices as the board | 1189 |
determines. If any officer whose signature
or a facsimile of whose | 1190 |
signature appears on any notes or coupons
ceases to be such | 1191 |
officer before delivery of the notes or
anticipation notes, the | 1192 |
signature or facsimile shall nevertheless
be sufficient for all | 1193 |
purposes as if that officer had remained in
office until delivery | 1194 |
of the notes. Whether or not the notes are
of such form and | 1195 |
character as to be negotiable instruments under
Title XIII of the | 1196 |
Revised Code, the notes shall have all the qualities and
incidents | 1197 |
of negotiable instruments, subject only to any provisions for | 1198 |
registration. Neither the members of the board nor any person | 1199 |
executing the
notes shall be liable personally on the notes or be | 1200 |
subject to any personal
liability or
accountability by reason of | 1201 |
their issuance. | 1202 |
(G) Any authorizing proceedings may contain
provisions, | 1210 |
subject to any agreements with holders as may then
exist, which | 1211 |
shall be a part of the contract with the
holders, as to the | 1212 |
pledging of any or all of the board's
anticipated library fund | 1213 |
receipts to secure the payment of the
notes; the use and | 1214 |
disposition of the library fund receipts of
the boards; the | 1215 |
crediting of the proceeds of the sale of notes to
and among the | 1216 |
funds referred to or provided for in the
authorizing proceedings; | 1217 |
limitations on the purpose to which the
proceeds of the notes may | 1218 |
be applied and the pledging of portions
of such proceeds to secure | 1219 |
the payment of the notes or of
anticipation notes; the agreement | 1220 |
of the board to do all things
necessary for the authorization, | 1221 |
issuance, and sale of those
notes anticipated in such amounts as | 1222 |
may be necessary for the
timely payment of note service charges on | 1223 |
any anticipation notes;
limitations on the issuance of additional | 1224 |
notes; the terms upon
which additional notes may be issued and | 1225 |
secured; the refunding
of refunded obligations; the procedure by | 1226 |
which the terms of any
contract with holders may be amended, and | 1227 |
the manner in which any
required consent to amend may be given; | 1228 |
securing any notes by a
trust agreement or other agreement which | 1229 |
may provide for notes or
refunding notes to be further secured by | 1230 |
a mortgage on the
property financed with the proceeds of the | 1231 |
notes, anticipation
notes, or refunded obligations refunded by | 1232 |
refunding notes; and
any other matters, of like or different | 1233 |
character, that in any
way affect the security or protection of | 1234 |
the notes or
anticipation notes. | 1235 |
Sec. 3375.41. When a board of library trustees appointed | 1236 |
pursuant to
section 3375.06, 3375.10, 3375.12, 3375.15, 3375.22,
| 1237 |
or 3375.30 of the Revised Code determines to construct,
demolish, | 1238 |
alter, repair, or reconstruct a library or make any
improvements | 1239 |
or repairs, the cost of which will exceed
twenty-five
thousand | 1240 |
dollars, except in cases of urgent necessity or for the
security | 1241 |
and protection of library property, it shall proceed as
follows: | 1242 |
(C) The sealed bids shall be opened at the next meeting of | 1254 |
the
board, shall be publicly read by the clerkfiscal officer, and | 1255 |
shall be entered
in full on the records of the board; provided | 1256 |
that the board,
by resolution, may provide for the public opening | 1257 |
and reading of
the
bids by the clerkfiscal officer, immediately | 1258 |
after the time for
their filing the
has expired, at the usual | 1259 |
place of meeting of the board, and
for the tabulation of
the bids | 1260 |
and a report of
the tabulation
to the board at its next meeting. | 1261 |
Sec. 3375.42. The board of county commissioners of any | 1283 |
county, the board of education of any school district, the | 1284 |
legislative authority of any municipal corporation, or the board | 1285 |
of township trustees of any township may contract with the board | 1286 |
of library trustees of any public library, or with any private | 1287 |
corporation or library association maintaining a free public | 1288 |
library prior to September 4, 1947, situated within or without
the | 1289 |
taxing district, to furnish library service to all the
inhabitants | 1290 |
of said taxing district, notwithstanding the fact
that such | 1291 |
library is receiving proceeds from the county public library
and | 1292 |
local government support fund, and may levy a tax, or make an | 1293 |
appropriation from its general fund or from federal funds, to be | 1294 |
expended by such library in providing library service in said | 1295 |
taxing district for any of the purposes specified in section | 1296 |
3375.40 of the Revised Code. The taxing authority may require an | 1297 |
annual report in writing from such board of library trustees, | 1298 |
private corporation, or library association. When a tax for | 1299 |
library purposes has been so levied, at each semiannual
collection | 1300 |
of such tax the county auditor shall certify the
amount collected | 1301 |
to the proper officer of the taxing district who
shall forthwith | 1302 |
draw hisa warrant for such amount on the
treasurer
of such | 1303 |
district payable to the proper officer of such library. | 1304 |
(C) A library board of trustees participating in the network | 1324 |
established under division (A) of this section shall comply with | 1325 |
any policies the network board of trustees may adopt. The network | 1326 |
board shall adopt a policy that requires each participant to | 1327 |
establish and enforce procedures designed to keep juveniles who | 1328 |
use the participant's services from having access to materials or | 1329 |
performances that may be obscene or harmful to juveniles and to | 1330 |
keep persons who are not juveniles and who use the participant's | 1331 |
services from having access to materials or performances that may | 1332 |
be obscene. If a participant does not establish and enforce such | 1333 |
procedures, the network board shall terminate the participant's | 1334 |
participation in the network. As used in this division, | 1335 |
"juveniles," "materials," "performances," "obscene," and "harmful | 1336 |
to juveniles" have the same meanings as in section 2907.01 of the | 1337 |
Revised Code. | 1338 |
(2) The eleven members of the Ohio public library information | 1345 |
network board authorized under Section 323.10 of H.B. 119 of the | 1346 |
127th general assembly who are serving on such board on the | 1347 |
effective date of this section. These continuing members shall | 1348 |
serve staggered terms, with three terms expiring on June 30, 2008, | 1349 |
four terms expiring on June 30, 2009, and four terms expiring on | 1350 |
June 30, 2010. (At their first meeting after the effective date of | 1351 |
this section, the voting members of the board shall draw lots to | 1352 |
determine when their terms end.) Thereafter, terms of office for | 1353 |
all voting members shall be three years, with each term ending on | 1354 |
the same day of the same month as did the term that it succeeds. | 1355 |
The state library board shall fill a vacancy among the voting | 1356 |
members of the board by selecting an appointee from among the | 1357 |
staff of public libraries and past and present members of boards | 1358 |
of trustees of public libraries, based on the recommendations of | 1359 |
the library community of this state. A member of the board may be | 1360 |
reappointed, but no member shall serve more than two terms, | 1361 |
provided that service for a partial term of one year or less shall | 1362 |
not be counted toward the two-term limitation. A member appointed | 1363 |
to fill a vacancy occurring prior to the expiration of the | 1364 |
predecessor's term shall hold office for the remainder of that | 1365 |
term. A member may continue in office subsequent to the expiration | 1366 |
of the member's term until the member's successor takes office, or | 1367 |
until a period of sixty days has elapsed, whichever occurs first. | 1368 |
Sec. 3375.85. An interstate library district lying partly | 1432 |
within this state may claim and be entitled to receive state aid, | 1433 |
other than aid from the public library and local government | 1434 |
support
fund, in support of any of its functions to the same | 1435 |
extent and
in the same manner as such functions are eligible for | 1436 |
suportsupport when carried on by entities wholly within this | 1437 |
state.
For the purposes of computing and apportioning such state | 1438 |
aid to
an interstate library district, this state will consider | 1439 |
that
portion of the area which lies within this state as an | 1440 |
independent entity for the performance of the aided function or | 1441 |
functions and compute and apportion the aid accordingly. Any | 1442 |
library association that was organized and operated prior to | 1443 |
January 1, 1968, and which pursuant to the authority granted in | 1444 |
section 3375.83 of the Revised Code, has become part of an | 1445 |
interstate library district shall be considered a library | 1446 |
association under section 5705.28 of the Revised Code and
entitled | 1447 |
to participate in the county public library and local
government | 1448 |
support fund and other public funds. Subject to any
applicable | 1449 |
laws of this state, such a district also may apply for
and be | 1450 |
entitled to receive any federal aid for which it may be
eligible. | 1451 |
(J) Enter into contracts with the governing body of any | 1483 |
participating library organized under sections 1713.28, 3375.06, | 1484 |
3375.10, 3375.12, 3375.121, 3375.15, 3375.22, and 3375.30 of the | 1485 |
Revised Code, the state library board, any granting authority,
the | 1486 |
board of county commissioners of any county, the board of | 1487 |
education of any school district, the legislative authority of
any | 1488 |
municipal corporation, boards of township trustees, colleges, | 1489 |
universities, or public or private agencies and corporations; | 1490 |
The clerkfiscal officer shall render a monthly statement to | 1508 |
the board
showing the revenues and receipts from whatever sources | 1509 |
derived,
the disbursements and the purposes for such | 1510 |
disbursements, and
the assets and liabilities of the board. At the | 1511 |
end of each
fiscal year the clerkfiscal officer shall submit to | 1512 |
the board, to the state
library board and, if requested, to any | 1513 |
granting authority, a
complete financial statement showing the | 1514 |
receipts and
expenditures in detail for the entire fiscal year. | 1515 |
Such
financial records shall be open to public inspection at all | 1516 |
reasonable times. | 1517 |
At the expiration of the term of the clerkfiscal officer or | 1518 |
before the
board of trustees approves the surety of any clerk | 1519 |
fiscal officer, the board
shall require the clerkfiscal officer | 1520 |
to produce all moneys, bonds, or other
securities in the clerk's | 1521 |
fiscal officer's hands, which shall then be counted
by the board | 1522 |
or a committee of the board, or by a representative of the
auditor | 1523 |
of state. A certificate setting forth the exact amount
of such | 1524 |
money, bonds, or other securities and signed by the
persons making | 1525 |
such count shall be entered upon the records of
the board and | 1526 |
shall be prima-facie evidence that the amount
stated in such | 1527 |
certificate is actually in the treasury at that
date. | 1528 |
(B)(1) Before the first day of June in each year, the board | 1537 |
of trustees of a school library district entitled to participate | 1538 |
in any appropriation or revenue of a school district or
to have a | 1539 |
tax proposed by the
board of education of a school district shall | 1540 |
file with the board
of education of the school district a tax | 1541 |
budget for the ensuing
fiscal year. On or before the fifteenth day | 1542 |
of July in each
year, the board of education of a school district | 1543 |
to which a
school library district tax budget was submitted under | 1544 |
this
division shall adopt such tax budget on behalf of the library | 1545 |
district, but such budget shall not be part of the school | 1546 |
district's tax budget. | 1547 |
(2)(a) The taxing authority of a taxing unit that does not | 1548 |
levy a
tax is not required to adopt a tax
budget pursuant to | 1549 |
division (A) of this section. Instead, on or
before the fifteenth | 1550 |
day of July each year, such taxing authority
shall adopt an | 1551 |
operating budget for the taxing unit for the ensuing fiscal
year. | 1552 |
The operating
budget shall include an estimate of receipts from | 1553 |
all sources, a statement of
all taxing unit expenses that are | 1554 |
anticipated to occur,
and the amount required for debt charges | 1555 |
during the fiscal year. The
operating budget is not
required to be | 1556 |
filed with the county auditor or the county budget commission. | 1557 |
(C)(1) To assist in the preparation of the tax budget, the | 1569 |
head of each department, board, commission, and district
authority | 1570 |
entitled to participate in any appropriation or revenue
of a | 1571 |
subdivision shall file with the taxing authority, or in the
case | 1572 |
of a municipal corporation, with its chief executive
officer, | 1573 |
before the forty-fifth day prior to the date on which
the budget | 1574 |
must be adopted, an estimate of contemplated revenue
and | 1575 |
expenditures for the ensuing fiscal year, in such form as is | 1576 |
prescribed by the taxing authority of the subdivision or by the | 1577 |
auditor of state. The taxing authority shall include in its
budget | 1578 |
of expenditures the full amounts requested by district | 1579 |
authorities, not to exceed the amount authorized by law, if such | 1580 |
authorities may fix the amount of revenue they are to receive
from | 1581 |
the subdivision. In a municipal corporation in which a
special | 1582 |
levy for a municipal university has been authorized to be
levied | 1583 |
in excess of the ten-mill limitation, or is required by
the | 1584 |
charter of the municipal corporation, the taxing authority
shall | 1585 |
include an amount not less than the estimated yield of such
levy, | 1586 |
if such amount is requested by the board of directors of
the | 1587 |
municipal university. | 1588 |
(2) A county board of mental retardation and developmental | 1589 |
disabilities may include within its estimate of contemplated | 1590 |
revenue and expenditures a reserve balance account in the | 1591 |
community mental retardation and developmental disabilities | 1592 |
residential services fund. The account shall contain money that
is | 1593 |
not needed to pay for current expenses for residential
services | 1594 |
and supported living but will be needed to pay for
expenses for | 1595 |
such services in the future or may be needed for
unanticipated | 1596 |
emergency expenses. On the request of the county
board of mental | 1597 |
retardation and developmental disabilities, the
board of county | 1598 |
commissioners shall include such an account in
its budget of | 1599 |
expenditures and appropriate money to the account
from residential | 1600 |
service moneys for the county board. | 1601 |
(D) The board of trustees of any public library desiring
to | 1602 |
participate in the distribution of the county public library and | 1603 |
local
government support fund shall adopt appropriate rules | 1604 |
extending
the benefits of the library service of such library to | 1605 |
all the
inhabitants of the county on equal terms, unless such | 1606 |
library
service is by law available to all such inhabitants, and | 1607 |
shall
certify a copy of such rules to the taxing authority with | 1608 |
its
estimate of contemplated revenue and expenditures. Where
such | 1609 |
rules have been so certified or where the adoption of such
rules | 1610 |
is not required, the taxing authority shall include in its
budget | 1611 |
of receipts such amounts as are specified by such board as | 1612 |
contemplated revenue from the county public library and local | 1613 |
government
support fund, and in its budget of expenditures the | 1614 |
full amounts
requested therefrom by such board. No library | 1615 |
association,
incorporated or unincorporated, is entitled to | 1616 |
participate in the
proceeds of the county public library and local | 1617 |
government support fund
or other public funds unless such | 1618 |
association both was organized
and
operating prior to January 1, | 1619 |
1968, and participated in the
distribution of the proceeds of the | 1620 |
county public library fund prior to
December 31, 2005. | 1621 |
Sec. 5705.281. (A)
Notwithstanding section 5705.28
of the
| 1622 |
Revised Code, the county budget
commission, by an affirmative
vote | 1623 |
of a majority of the
commission, including an affirmative
vote by | 1624 |
the county auditor,
may
waive the
requirement that the
taxing
| 1625 |
authority of a
subdivision or other taxing unit
adopt a
tax budget | 1626 |
as provided under section
5705.28 of
the Revised
Code,
but shall | 1627 |
require such a taxing
authority to
provide such
information
to the | 1628 |
commission as may be required by the
commission
to
perform its | 1629 |
duties
under this chapter, including dividing the rates of each of | 1630 |
the
subdivision's or taxing unit's tax levies as provided under | 1631 |
section
5705.04 of the Revised Code. | 1632 |
Sec. 5705.31. The county auditor shall present to the
county | 1666 |
budget commission the annual tax budgets submitted
under
sections | 1667 |
5705.01 to 5705.47 of the Revised Code, together
with an
estimate | 1668 |
prepared by
the auditor of the amount of
any
state
levy, the rate | 1669 |
of any school tax levy as previously
determined,
the tax | 1670 |
commissioner's estimate of the amount to be
received in
the county | 1671 |
public
library and local government support fund, the tax rates | 1672 |
provided under section 5705.281 of the Revised Code if adoption of | 1673 |
the tax budget was waived under that section,
and such
other | 1674 |
information as the commission requests or the tax
commissioner | 1675 |
prescribes. The budget commission shall examine
such
budget and | 1676 |
ascertain the total amount proposed to be raised
in the
county for | 1677 |
the purposes of each subdivision and other
taxing units
in the | 1678 |
county. | 1679 |
(D)
Except as otherwise provided in this division, a
minimum | 1689 |
levy within the ten-mill limitation for the
current
expense and | 1690 |
debt service of each subdivision or taxing
unit, which
shall equal | 1691 |
two-thirds of the average levy for
current expenses
and debt | 1692 |
service allotted within the
fifteen-mill limitation to
such | 1693 |
subdivision or taxing unit during
the last five years the | 1694 |
fifteen-mill limitation was in effect
unless such subdivision or | 1695 |
taxing unit requests an amount
requiring a lower rate. Except as | 1696 |
provided in section 5705.312
of the Revised Code, if the levies | 1697 |
required in divisions (B) and
(C) of this section for the | 1698 |
subdivision or taxing unit equal or
exceed the entire minimum levy | 1699 |
of the subdivision as fixed, the
minimum levies of the other | 1700 |
subdivisions or taxing units shall be
reduced by the commission to | 1701 |
provide for the levies and an
operating levy for the subdivision. | 1702 |
Such additional levy shall
be deducted from the minimum levies of | 1703 |
each of the other
subdivisions or taxing units, but the operating | 1704 |
levy for a school
district shall not be reduced below a figure | 1705 |
equivalent to
forty-five per cent of the millage available within | 1706 |
the ten-mill
limitation after all the levies in divisions (B) and | 1707 |
(C) of this
section have been provided for. | 1708 |
If a municipal corporation and a township have entered into | 1709 |
an
annexation agreement under section 709.192 of the Revised
Code | 1710 |
in
which they agree to reallocate their shares of the minimum | 1711 |
levies established
under this division and if that annexation | 1712 |
agreement is submitted along with
the
annual tax budget of both | 1713 |
the township and the municipal
corporation, then, when determining | 1714 |
the minimum levy under this
division, the auditor shall allocate, | 1715 |
to the extent possible, the
minimum levy for that municipal | 1716 |
corporation and township in
accordance with their annexation | 1717 |
agreement. | 1718 |
Sec. 5705.32. (A) The county budget commission shall adjust | 1726 |
the estimated
amounts required from the general property tax for | 1727 |
each fund, as shown by
the tax
budgets
or other information | 1728 |
required to be provided under section 5705.281 of the Revised | 1729 |
Code, so as to bring the tax levies required therefor within the | 1730 |
limitations specified in sections 5705.01 to 5705.47 of the | 1731 |
Revised Code, for
such levies, but no levy shall be reduced below | 1732 |
a minimum fixed by law. The
commission may revise and adjust the | 1733 |
estimate of balances and receipts from
all sources for each fund | 1734 |
and shall determine the total appropriations that
may be made | 1735 |
therefrom. | 1736 |
(B) The commission shall fix the amount of the county public | 1737 |
library and local
government support fund to be distributed to | 1738 |
each board of public library
trustees that has qualified under | 1739 |
section 5705.28 of the Revised Code for
participation in the | 1740 |
proceeds of such fund. The amount paid to all libraries
in the | 1741 |
county from such fund shall never be a smaller per cent of the | 1742 |
fund
than the average of the percentages of the county's | 1743 |
classified taxes that were
distributed to libraries in 1982, 1983, | 1744 |
and 1984, as determined by the county
auditor. The commission | 1745 |
shall base the amount for distribution on the needs
of such | 1746 |
library for the construction of new library buildings, parts of | 1747 |
buildings, improvements, operation, maintenance, or other | 1748 |
expenses. In
determining the needs of each library board of | 1749 |
trustees, and in calculating
the amount to be distributed to any | 1750 |
library board of trustees on the basis of
its needs, the | 1751 |
commission shall make no reduction in its allocation from the
fund | 1752 |
on account of additional revenues realized by a library from | 1753 |
increased
taxes or service charges voted by its electorate, from | 1754 |
revenues received
through federal or state grants, projects, or | 1755 |
programs, or from grants from
private sources. | 1756 |
(D) The commission shall separately set forth the amounts | 1783 |
fixed and
determined under divisions (B) and (C) of this section | 1784 |
in the "official
certificate of estimated resources," as provided | 1785 |
in section 5705.35 of the
Revised Code, and separately certify | 1786 |
such amount to the county auditor who
shall be guided thereby in | 1787 |
the distribution of the county public library and local
government | 1788 |
support fund for and during the fiscal year. In determining such | 1789 |
amounts, the commission shall be guided by the estimate certified | 1790 |
by the tax
commissioner and presented by the auditor under section | 1791 |
5705.31 of the Revised
Code, as to the total amount of revenue to | 1792 |
be received in the county public library
and local government | 1793 |
support
fund during such fiscal year. | 1794 |
(E)(1) At least five days before the date of any meeting at | 1795 |
which the budget
commission plans to discuss the distribution of | 1796 |
the county public library and local
government support fund, it | 1797 |
shall
notify each legislative authority and board
of public | 1798 |
library
trustees, county commissioners, and township park | 1799 |
commissioners
eligible to participate in the distribution of the | 1800 |
fund of the
date, time, place, and agenda for the meeting. Any | 1801 |
legislative
authority or
board entitled to notice under this | 1802 |
division may
designate an officer or
employee of such legislative | 1803 |
authority or
board to whom the commission shall
deliver the | 1804 |
notice. | 1805 |
(1) "City,
located wholly or partially in the county, with | 1820 |
the greatest population" means
the city, located wholly or | 1821 |
partially in the
county, with the greatest population residing in | 1822 |
the county; however, if the
county budget commission on or before | 1823 |
January 1, 1998, adopted an
alternative method of apportionment | 1824 |
that was approved by the
city, located partially in the county, | 1825 |
with the greatest
population but not the greatest population | 1826 |
residing in the county, "city,
located wholly or partially in the | 1827 |
county, with the greatest population" means
the city, located | 1828 |
wholly or partially in
the
county, with the greatest population | 1829 |
whether residing in the county or not, if
this alternative meaning | 1830 |
is adopted by action of the board of county
commissioners and a | 1831 |
majority of the boards of township trustees and
legislative | 1832 |
authorities of municipal corporations located wholly or partially | 1833 |
in the
county. | 1834 |
Except as otherwise provided in division (C) of this section, | 1849 |
the alternative method of apportionment shall have
first been | 1850 |
approved by all of the following governmental units:
the board of | 1851 |
county commissioners; the legislative authority of
the city, | 1852 |
located wholly or partially in the county, with the
greatest | 1853 |
population; and a majority of the boards of township
trustees and | 1854 |
legislative authorities of municipal corporations,
located wholly | 1855 |
or partially in the county, excluding the
legislative authority of | 1856 |
the city,
located wholly or partially in
the county, with the | 1857 |
greatest population.
In granting or denying
approval
for an | 1858 |
alternative method of
apportionment, the board of county | 1859 |
commissioners, boards of township trustees, and legislative | 1860 |
authorities of municipal corporations shall act by motion. A | 1861 |
motion to approve shall be passed upon a majority vote of the | 1862 |
members of a board of county commissioners, board of township | 1863 |
trustees, or legislative authority of a municipal corporation, | 1864 |
shall take effect immediately, and need not be published. | 1865 |
Any alternative
method of apportionment adopted and approved | 1866 |
under this
division
may be revised, amended, or repealed
in the | 1867 |
same manner as it may
be adopted and approved. If
an
alternative | 1868 |
method of
apportionment
adopted and approved under
this
division | 1869 |
is repealed,
the
county public library and local
government | 1870 |
support fund
shall be
apportioned among the
subdivisions eligible | 1871 |
to
participate
in the fund,
commencing in the ensuing calendar | 1872 |
year,
under the
apportionment
provided in divisions (B) and (C) of | 1873 |
section
5705.32 of the
Revised Code, unless
the repeal occurs by | 1874 |
operation of
division
(C) of this section or a new method for | 1875 |
apportionment of
the
fund is provided
in the action of repeal. | 1876 |
(C)
This division applies only in counties in which the
city, | 1877 |
located wholly or partially in the county, with the greatest | 1878 |
population has a
population of twenty thousand or less and a | 1879 |
population that is less
than fifteen per cent of
the total | 1880 |
population of the county. In
such a county, the
legislative | 1881 |
authorities or boards of township
trustees of two or
more | 1882 |
participating political subdivisions, which together have a | 1883 |
population residing in the county that is a majority of the total | 1884 |
population of the county, each may adopt a resolution to exclude | 1885 |
the approval otherwise required of the legislative authority of | 1886 |
the city, located wholly or partially in the county, with the | 1887 |
greatest population. All of the resolutions to exclude that | 1888 |
approval shall be adopted not later than the first
Monday of | 1889 |
August of the year preceding the calendar year in which | 1890 |
distributions
are to be made under
an alternative method of | 1891 |
apportionment. | 1892 |
A motion granting or denying approval of an
alternative | 1893 |
method of apportionment under this division shall be adopted by a | 1894 |
majority vote of the members of the board of county commissioners | 1895 |
and by a majority vote of a majority of the boards of township | 1896 |
trustees and legislative authorities of the municipal corporations | 1897 |
located wholly or partially in the county, other than the city, | 1898 |
located wholly or partially in the county, with the greatest | 1899 |
population, shall take effect immediately, and need not be | 1900 |
published. The alternative method of apportionment under this | 1901 |
division shall
be adopted and approved annually, not later than | 1902 |
the first
Monday
of August of the year preceding the calendar year | 1903 |
in which
distributions are to be made under it. A motion granting | 1904 |
approval of an
alternative method of apportionment under this | 1905 |
division repeals any
existing alternative method of apportionment, | 1906 |
effective with distributions to
be made from the fund in the | 1907 |
ensuing calendar year. An
alternative method of
apportionment | 1908 |
under this division shall not be revised or
amended after the | 1909 |
first Monday of August of the year
preceding the calendar year in | 1910 |
which distributions are to be made under
it. | 1911 |
(E) On the basis of any alternative
method of
apportionment | 1916 |
adopted
and approved as authorized by this section,
as certified | 1917 |
by the
auditor to the county treasurer, the county
treasurer shall | 1918 |
make
distribution of the money in the county public
library and | 1919 |
local
government support
fund to each subdivision
eligible to | 1920 |
participate in
the
fund, and the
auditor, when
the amount of
those | 1921 |
shares is in the custody
of the
treasurer
in the amounts so | 1922 |
computed to be due the respective
subdivisions,
shall at the same | 1923 |
time certify to the tax
commissioner the
percentage share of the | 1924 |
county as a subdivision. All money
received into the treasury of
a | 1925 |
subdivision from the
county public
library and local government | 1926 |
support
fund in a county treasury
shall be
paid into the general | 1927 |
fund and
used for the current
operating
expenses of the | 1928 |
subdivision. | 1929 |
Sec. 5705.37. The taxing authority of any subdivision, or | 1934 |
the board of trustees of any public library, nonprofit | 1935 |
corporation, or library association maintaining a free public | 1936 |
library that has adopted and certified rules under section 5705.28 | 1937 |
of the Revised Code, that
is dissatisfied with any action of the | 1938 |
county budget commission
may, through its fiscal officer, appeal | 1939 |
to the board of tax
appeals within thirty days after the receipt | 1940 |
by the subdivision
of the official certificate or notice of the | 1941 |
commission's action.
In like manner, but through its clerk, the | 1942 |
board of trustees of
any public library, nonprofit corporation, or | 1943 |
library association
maintaining a free public library that has | 1944 |
adopted and certified
rules under section 5705.28 of the Revised | 1945 |
Code, or any park
district may appeal to the board of tax appeals. | 1946 |
An appeal under
this section shall be taken by the filing of a | 1947 |
notice of appeal,
either in person or by certified mail, express | 1948 |
mail, or authorized delivery
service as provided in section | 1949 |
5703.056 of the Revised Code, with the board
and with
the | 1950 |
commission. If notice of appeal is filed by certified mail, | 1951 |
express mail, or authorized delivery service, date of the United | 1952 |
States postmark placed on the sender's
receipt by the postal | 1953 |
service or the date of receipt recorded by the
authorized
delivery | 1954 |
service shall be treated as the date of filing. Upon receipt
of | 1955 |
the notice of appeal, the commission, by certified mail, shall | 1956 |
notify all persons who were parties to the proceeding before the | 1957 |
commission of the filing of the notice of appeal and shall file | 1958 |
proof of notice with the board of tax appeals. The secretary of | 1959 |
the commission shall forthwith certify to the board a transcript | 1960 |
of the full and accurate record of all proceedings before the | 1961 |
commission, together with all evidence presented in the | 1962 |
proceedings or considered by the commission, pertaining to the | 1963 |
action from which the appeal is taken. The secretary of the | 1964 |
commission also shall certify to the board any additional | 1965 |
information that the board may request. | 1966 |
The board of tax appeals, in a de novo proceeding, shall | 1967 |
forthwith consider the matter presented to the commission, and
may | 1968 |
modify any action of the commission with reference to the
budget, | 1969 |
the estimate of revenues and balances, the allocation of
the | 1970 |
public
library and local government support fund, or the fixing of | 1971 |
tax
rates. The finding of the board of tax appeals shall be | 1972 |
substituted for the findings of the commission, and shall be | 1973 |
certified to the tax commissioner, the county auditor, and the | 1974 |
taxing authority of the subdivision affected, or to the board of | 1975 |
public library trustees affected, as the action of the commission | 1976 |
under sections 5705.01 to 5705.47 of the Revised Code. | 1977 |
Sec. 5715.36. (A) Any expense incurred by the tax | 1982 |
commissioner as to the annual assessment of real property in any | 1983 |
taxing district shall be paid out of the treasury of the county
in | 1984 |
which such district is located upon presentation of the order
of | 1985 |
the commissioner certifying the amount thereof to the county | 1986 |
auditor, who shall thereupon issue hisa warrant therefor upon
the | 1987 |
general fund of the county and direct the warrant to the county | 1988 |
treasurer, who shall pay the same. All money paid out of the | 1989 |
county treasury under authority of this division and section | 1990 |
5703.30 of the Revised Code shall be charged against the proper | 1991 |
district, and amounts paid by the county shall be retained by the | 1992 |
auditor from funds due such district at the time of making the | 1993 |
semiannual distribution of taxes. | 1994 |
(B) Any expense incurred by the board of tax appeals as to | 1995 |
the hearing of any appeal from a county budget commission with | 1996 |
respect to the allocation of the local government fund or the | 1997 |
county public library and local government support fund shall be | 1998 |
paid
out of the treasury of the county involved upon presentation | 1999 |
of
the order of the board certifying the amount thereof to the | 2000 |
county auditor, who shall thereupon issue hisa warrant therefor | 2001 |
upon the general fund of the county and direct the warrant to the | 2002 |
county treasurer, who shall pay the same. At the time the local | 2003 |
government fund or the county public library and local government | 2004 |
support fund is distributed, all money which had been paid out of | 2005 |
the county treasury for such expenses shall be deducted by the | 2006 |
county auditor from the fund involved in the appeal. The amount
so | 2007 |
deducted by the county auditor shall be forthwith returned to
the | 2008 |
general fund of the county. | 2009 |
(2) An appeal from any finding, computation,
determination, | 2020 |
or order of the tax commissioner made with respect
to the | 2021 |
assessment or exemption of real property under division
(B) of | 2022 |
section 5715.61 and section 5717.02 of the Revised Code.
At the | 2023 |
time of each settlement of taxes under divisions (A) and
(C) of | 2024 |
section 321.24 of the Revised Code, there shall be
deducted from | 2025 |
the taxes included in such settlement and paid into
the county | 2026 |
general fund in the same manner as the fees allowed
the county | 2027 |
treasurer on amounts included in such settlement, the
amounts paid | 2028 |
out under this division since the preceding
settlement. Each | 2029 |
deduction shall be apportioned among the taxing
districts within | 2030 |
which the property that was the subject of the
appeal is located | 2031 |
in proportion to their relative shares of their
respective taxes | 2032 |
included in the settlement. | 2033 |
Sec. 5719.041. If the payment of a general personal
property | 2034 |
or classified property tax is not made on or before the
last day | 2035 |
prescribed by section 5719.03 or 5719.031 of the Revised
Code, an | 2036 |
interest charge shall begin to accrue and shall continue
until all | 2037 |
charges are paid, except that no interest charge shall
accrue for | 2038 |
or in the month in which such payment was due under
such section | 2039 |
or under the circumstances and for the period
described in | 2040 |
division (A)(2) of section 5711.33 of the Revised
Code or upon | 2041 |
delinquent taxes that are the subject of a delinquent tax
contract | 2042 |
entered into pursuant to section 5719.05 of the Revised
Code. | 2043 |
The interest charge shall accrue against the balance of
such | 2044 |
taxes and any penalty thereon outstanding that remains
unpaid on | 2045 |
the last day of each month and shall be at the rate per
calendar | 2046 |
month, rounded to the nearest one-hundredth of one per
cent, equal | 2047 |
to one-twelfth of the federal short-term rate determined by the | 2048 |
tax commissioner under
section 5703.47 of the Revised Code for the | 2049 |
calendar year that
includes the month for which the charge | 2050 |
accrues. The charge is
payable in addition to the unpaid balance | 2051 |
of taxes and penalties
on the day the charge accrues, unless the | 2052 |
entire balance is
sooner paid. | 2053 |
When the county treasurer makes the treasurer's annual | 2067 |
settlement with
the county auditor under division (D) of section | 2068 |
321.24 of the
Revised Code, the treasurer shall certify to the | 2069 |
auditor a
list of all
entries on the cumulative delinquent tax | 2070 |
duplicate that are at
that time in the process of being paid in | 2071 |
installments under a
valid delinquent tax contract. For each entry | 2072 |
that
appears on the duplicate
that is not on the certified list, | 2073 |
the auditor shall compute the
full amount of interest charges | 2074 |
which have accrued against such
entry since the preceding such | 2075 |
settlement was made and shall
include such charges through the | 2076 |
last day of the month preceding
the current settlement. The | 2077 |
auditor shall include such amounts
on the tax list and duplicates | 2078 |
prepared by the auditor as
prescribed in
section 5719.04 of the | 2079 |
Revised Code unless the interest is less
than one dollar, in which | 2080 |
case it shall not be added to such tax
lists and duplicates. | 2081 |
Before the county treasurer accepts any payment of taxes | 2082 |
against which there are accrued interest charges that do not | 2083 |
appear on the delinquent tax duplicate, the treasurer shall
notify | 2084 |
the
auditor who shall issue a certificate to the treasurer showing | 2085 |
the amount of such interest charges, and the treasurer shall | 2086 |
collect the amount shown on such certificate at the time of | 2087 |
accepting
payment of such taxes. If the amount of
such
interest | 2088 |
charges is less than one dollar, no such certificate
shall be | 2089 |
issued. In the case of delinquent personal property
taxes, the | 2090 |
interest shown on such certificate shall be credited
to the | 2091 |
undivided general tax fund, and distributed in the same
manner as | 2092 |
the delinquent taxes upon which the interest charges
accrued. In | 2093 |
the case of delinquent classified property taxes,
the interest | 2094 |
shown on such certificate shall be credited to the
county public | 2095 |
library and local government support fund and distributed
in | 2096 |
accordance with section 5747.48 of the Revised Code. When the | 2097 |
payment of delinquent taxes is credited on the tax duplicate the | 2098 |
treasurer shall make a separate notation thereon indicating the | 2099 |
amount collected and the index number of the auditor's
certificate | 2100 |
herein prescribed. | 2101 |
Sec. 5747.03. (A) All money collected under this chapter | 2102 |
arising from the taxes imposed by section 5747.02 or
5747.41 of | 2103 |
the Revised
Code shall be credited to the general revenue fund, | 2104 |
except
that
the treasurer of state shall, at the beginning of each | 2105 |
calendar quarter, credit to
the
Ohio political party fund, | 2106 |
pursuant to section 3517.16 of the
Revised Code, an amount equal | 2107 |
to the total dollar value realized
from the taxpayer exercise of | 2108 |
the income tax checkoff option on
tax forms processed during the | 2109 |
preceding calendar quarter. | 2110 |
(B)(1) Following the crediting of moneys pursuant to
division | 2111 |
(A) of this section, the remainder deposited in the
general | 2112 |
revenue fund shall be distributed pursuant to division
(F) of | 2113 |
section 321.24 and section 323.156 of the Revised Code; to
make | 2114 |
subsidy payments to institutions of higher education from | 2115 |
appropriations to the Ohio board of regents; to support | 2116 |
expenditures for programs and services for the mentally ill, | 2117 |
mentally retarded, developmentally disabled, and elderly; for | 2118 |
primary and secondary education; for medical assistance; and for | 2119 |
any other purposes authorized by law, subject to the limitation | 2120 |
that at least fifty per cent of the income tax collected by the | 2121 |
state from the tax imposed by section 5747.02 of the Revised Code | 2122 |
shall be returned pursuant to Section 9 of Article XII, Ohio | 2123 |
Constitution. | 2124 |
(2) To ensure that such constitutional requirement is | 2125 |
satisfied the tax commissioner shall, on or before the thirtieth | 2126 |
day of June of each year, from the best information available to | 2127 |
the tax commissioner, determine and certify for each county
to the | 2128 |
director of
budget and management the amount of taxes collected | 2129 |
under this
chapter from the tax imposed under section 5747.02 of | 2130 |
the Revised Code during the
preceding calendar year that are | 2131 |
required to
be returned to the county by Section 9 of Article XII, | 2132 |
Ohio
Constitution. The director shall provide for payment from the | 2133 |
general revenue fund to the county in the amount, if any, that
the | 2134 |
sum of the amount so certified for that county exceeds the
sum of | 2135 |
the following: | 2136 |
(b) After a school district ceases to levy an income tax, the | 2195 |
director of budget and management shall adjust the payments under | 2196 |
division
(D)(1)(a) of this section to retain sufficient money in | 2197 |
the school district's account to pay refunds. For the calendar | 2198 |
quarters ending
on the last day of March and December of the | 2199 |
calendar year
following the last calendar year the tax is levied, | 2200 |
the director shall make the
payments in the amount required under | 2201 |
division (D)(1)(a)
of this section. For the calendar quarter | 2202 |
ending on the last day of
June of the calendar year following the | 2203 |
last calendar year the tax is
levied, the director shall make a | 2204 |
payment equal to nine-tenths of the balance
in the account at the | 2205 |
end of that quarter. For the calendar quarter ending on
the last | 2206 |
day of September of the calendar year following the last
calendar | 2207 |
year the tax is levied, the director shall make no payment. For | 2208 |
the
second and succeeding calendar years following the last | 2209 |
calendar year the tax
is levied, the director shall make one | 2210 |
payment each year, within thirty days
of
the last day of June, in | 2211 |
an amount equal to the balance in the
district's account on the | 2212 |
last day of June. | 2213 |
Sec. 5747.48. On the fifteenth day of each month, the
county | 2334 |
treasurer shall distribute the balance in the county public | 2335 |
library and local government support fund among the county,
boards | 2336 |
of public library trustees, municipal corporations, and
boards of | 2337 |
township park commissioners for which the county budget
commission | 2338 |
has fixed an allocation from the fund in that year in
accordance | 2339 |
with section 5705.32 of the Revised Code in the same
proportions | 2340 |
that each such entity's allocation as fixed by the
commission is | 2341 |
of the total of all such allocations in that year. | 2342 |
All money received into the treasury of a municipal | 2343 |
corporation or county shall be credited to the general fund | 2344 |
therein, provided that in a municipal corporation there shall be | 2345 |
credited to the funds established under division (D) of section | 2346 |
5705.09 of the Revised Code a portion of the total amount to be | 2347 |
credited to funds of the municipal corporation, which portion | 2348 |
shall be determined by multiplying the total amount to be
credited | 2349 |
by the percentage that the funds credited under division
(D) of | 2350 |
said section in 1938 bore to all the funds credited under
said | 2351 |
section in 1938. If a municipal corporation is in default
with | 2352 |
respect to the principal or interest of any outstanding
notes or | 2353 |
bonds, the moneys distributed under this section shall
be credited | 2354 |
to the funds established under divisions (A), (B),
(C), and (D) of | 2355 |
section 5705.09 of the Revised Code, in the same
proportion in | 2356 |
which the funds derived from the levy for the
previous year on the | 2357 |
general tax list and duplicate are divided. | 2358 |
(B) At each annual regular session of the county budget | 2368 |
commission convened pursuant to section 5705.27 of the Revised | 2369 |
Code, each auditor shall present to the commission the
certificate | 2370 |
of the commissioner, the annual tax budget and
estimates, and the | 2371 |
records showing the action of the commission
in its last preceding | 2372 |
regular session. The estimates shown on
the certificate of the | 2373 |
commissioner of the amount to be allocated
from the local | 2374 |
government fund and the amount to be received from
taxes levied | 2375 |
pursuant to section 5707.03 of the Revised Code
shall be combined | 2376 |
into one total comprising the estimate of the
undivided local | 2377 |
government fund of the county. The commission,
after extending to | 2378 |
the representatives of each subdivision an
opportunity to be | 2379 |
heard, under oath administered by any member of
the commission, | 2380 |
and considering all the facts and information
presented to it by | 2381 |
the auditor, shall determine the amount of the
undivided local | 2382 |
government fund needed by and to be apportioned
to each | 2383 |
subdivision for current operating expenses, as shown in
the tax | 2384 |
budget of the subdivision. This determination shall be
made | 2385 |
pursuant to divisions (C) to (I) of this section, unless the | 2386 |
commission has provided for a formula pursuant to section 5747.53 | 2387 |
of the Revised Code. | 2388 |
Nothing in this section prevents the budget
commission, for | 2389 |
the purpose of apportioning the undivided local
government fund, | 2390 |
from inquiring into the claimed needs of any
subdivision as stated | 2391 |
in its tax budget, or from adjusting
claimed needs to reflect | 2392 |
actual needs. For the purposes of this
section,
"current
operating | 2393 |
expenses" means the lawful
expenditures of a
subdivision, except | 2394 |
those for permanent
improvements and except
payments for interest, | 2395 |
sinking fund, and
retirement of bonds,
notes, and certificates of | 2396 |
indebtedness of
the subdivision. | 2397 |
(4) Revenue, including transfers, shown in the general
fund | 2431 |
and any special funds other than special funds established
for | 2432 |
road and bridge; street construction, maintenance, and
repair; | 2433 |
state highway improvement; and gas, water, sewer, and
electric | 2434 |
public utilities, from all other sources except those
that a | 2435 |
subdivision receives from an additional tax or service
charge | 2436 |
voted by its electorate or receives from special
assessment or | 2437 |
revenue bond collection. For the purposes of this
division, where | 2438 |
the charter of a municipal corporation prohibits
the levy of an | 2439 |
income tax, an income tax levied by the
legislative authority of | 2440 |
such municipal corporation pursuant to
an amendment of the charter | 2441 |
of that municipal corporation to
authorize such a levy represents | 2442 |
an additional tax voted by the
electorate of that municipal | 2443 |
corporation. For the purposes of
this division, any measure | 2444 |
adopted by a board of county
commissioners pursuant to section | 2445 |
322.02, 324.02, 4504.02, or
5739.021 of the Revised Code, | 2446 |
including those measures upheld by
the electorate in a referendum | 2447 |
conducted pursuant to section
322.021, 324.021, 4504.021, or | 2448 |
5739.022 of the Revised Code,
shall not be considered an | 2449 |
additional tax voted by the
electorate. | 2450 |
If a county, township, or municipal corporation has created | 2460 |
and
maintains a nonexpendable trust fund under
section 5705.131 of | 2461 |
the Revised Code,
the principal of the fund, and any additions to | 2462 |
the principal
arising from sources other than the reinvestment of | 2463 |
investment
earnings arising from such a fund, shall not be | 2464 |
considered an
unencumbered balance or revenue under division | 2465 |
(E)(3) or (4) of this section. Only investment earnings arising | 2466 |
from
investment of the
principal or investment of such additions | 2467 |
to principal may be
considered an unencumbered balance or revenue | 2468 |
under those divisions. | 2469 |
(H) The relative need of each subdivision shall be
multiplied | 2479 |
by the relative need factor to determine the
proportionate share | 2480 |
of the subdivision in the undivided local
government fund of the | 2481 |
county; provided, that the maximum
proportionate share of a county | 2482 |
shall not exceed the following
maximum percentages of the total | 2483 |
estimate of the undivided local
government fund governed by the | 2484 |
relationship of the percentage of
the population of the county | 2485 |
that resides within municipal
corporations within the county to | 2486 |
the total population of the
county as reported in the reports on | 2487 |
population in Ohio by the
department of development as of the | 2488 |
twentieth day of July of the
year in which the tax budget is filed | 2489 |
with the budget commission: | 2490 |
(I) The proportionate share of each subdivision in the | 2506 |
undivided local government fund determined pursuant to division | 2507 |
(H) of this section for any calendar year shall not be less than | 2508 |
the product of the average of the percentages of the undivided | 2509 |
local government fund of the county as apportioned to that | 2510 |
subdivision for the calendar years 1968, 1969, and 1970, | 2511 |
multiplied by the total amount of the undivided local government | 2512 |
fund of the county apportioned pursuant to former section 5735.23 | 2513 |
of the Revised Code for the calendar year 1970. For the purposes | 2514 |
of this division, the total apportioned amount for the calendar | 2515 |
year 1970 shall be the amount actually allocated to the county in | 2516 |
1970 from the state collected intangible tax as levied by section | 2517 |
5707.03 of the Revised Code and distributed pursuant to section | 2518 |
5725.24 of the Revised Code, plus the amount received by the | 2519 |
county in the calendar year 1970 pursuant to division (B)(1) of | 2520 |
former section 5739.21 of the Revised Code, and distributed | 2521 |
pursuant to former section 5739.22 of the Revised Code. If the | 2522 |
total amount of the undivided local government fund for any | 2523 |
calendar year is less than the amount of the undivided local | 2524 |
government fund apportioned pursuant to former section 5739.23 of | 2525 |
the Revised Code for the calendar year 1970, the minimum amount | 2526 |
guaranteed to each subdivision for that calendar year pursuant to | 2527 |
this division shall be reduced on a basis proportionate to the | 2528 |
amount by which the amount of the undivided local government fund | 2529 |
for that calendar year is less than the amount of the undivided | 2530 |
local government fund apportioned for the calendar year 1970. | 2531 |
Section 2. That existing sections 127.14, 131.18, 131.44, | 2602 |
131.51, 133.10, 135.35, 135.352, 149.411, 321.08, 3375.05, | 2603 |
3375.121, 3375.32, 3375.35,
3375.36, 3375.37, 3375.38, 3375.39, | 2604 |
3375.40, 3375.404, 3375.41, 3375.42, 3375.85,
3375.91, 3375.92, | 2605 |
5705.28, 5705.281, 5705.31, 5705.32, 5705.321, 5705.37, 5715.36, | 2606 |
5719.041, 5747.03, 5747.46, 5747.47, 5747.48, 5747.51, and | 2607 |
5747.52 of the Revised Code are hereby
repealed. | 2608 |
The Ohio Public Library Information
Network Board
shall | 2664 |
consist of eleven members appointed by
the State Library Board | 2665 |
from among the staff of public libraries and past and
present | 2666 |
members of boards of
trustees of public libraries, based on the | 2667 |
recommendations
of the Ohio library community. The Ohio Public | 2668 |
Library
Information Network Board, in consultation with the State | 2669 |
Library,
shall develop a plan of operations for the network. The | 2670 |
boardof Trustees created under section 3375.65 of the Revised | 2671 |
Code may make decisions regarding use
of the foregoing | 2672 |
appropriation
items 350-400, Ohio Public Library Information | 2673 |
Network, and 350-604, Ohio Public Library Information Network | 2674 |
Technology,
may receive
and expend grants to carry out
the | 2675 |
operations of the
network in
accordance with state law and the | 2676 |
authority to
appoint
and fix the
compensation of a director and | 2677 |
necessary staff. The
State
Library
shall be the fiscal agent for | 2678 |
the network and shall
have
fiscal
accountability for the | 2679 |
expenditure of funds. The Ohio
Public
Library
Information Network | 2680 |
Board members shall be
reimbursed for
actual travel and
necessary | 2681 |
expenses incurred in carrying out
their responsibilities. | 2682 |
In order to limit access to obscene and illegal materials | 2683 |
through
internet use at Ohio Public Library Information Network | 2684 |
(OPLIN)
terminals,
local libraries with OPLIN computer terminals | 2685 |
shall adopt policies
that
control access to obscene and illegal | 2686 |
materials. These policies may include
use of
technological
systems | 2687 |
to select or block
certain internet access. The OPLIN
shall | 2688 |
condition provision of its funds, goods, and services on | 2689 |
compliance
with these policies. The OPLIN Board shall also adopt | 2690 |
and
communicate specific recommendations to local libraries on | 2691 |
methods to control
such improper usage. These methods may include | 2692 |
each library implementing a
written policy
controlling such | 2693 |
improper use of library terminals and requirements for
parental | 2694 |
involvement or written authorization for juvenile internet usage. | 2695 |
The OPLIN Board shall research and assist or advise local | 2700 |
libraries
with regard to emerging technologies and methods that | 2701 |
may be
effective means to control
access to
obscene and illegal | 2702 |
materials. The
OPLIN Executive Director shall biannually provide | 2703 |
written
reports to the
Governor, the Speaker and Minority Leader | 2704 |
of the House of
Representatives, and the President and Minority | 2705 |
Leader of the
Senate on any
steps being taken by
OPLIN and public | 2706 |
libraries in
the state to limit and control such
improper
usage
as | 2707 |
well as
information on technological, legal, and law
enforcement | 2708 |
trends
nationally and internationally affecting this
area of | 2709 |
public
access and
service. | 2710 |
Section 6. Section 3375.41 of the Revised Code is presented | 2718 |
in
this act as a composite of the section as amended by both Am. | 2719 |
Sub. H.B. 95 and Am. Sub. S.B. 55 of
the 125th General Assembly. | 2720 |
Section 5705.31 of the
Revised Code is presented in
this act as a | 2721 |
composite of the
section as amended by both H.B. 129 and S.B. 5 | 2722 |
of
the 124th
General Assembly.
The General Assembly, applying | 2723 |
the
principle stated in division
(B) of section 1.52 of the | 2724 |
Revised
Code that amendments are to be
harmonized if reasonably | 2725 |
capable of
simultaneous operation, finds
that the composite of | 2726 |
each such section is the resulting
version of the section in | 2727 |
effect prior to the effective date of
the section as presented in | 2728 |
this act. | 2729 |