As Reported by the House Finance and Appropriations Committee

128th General Assembly
Regular Session
2009-2010
Sub. S. B. No. 155


Senators Carey, Miller, D. 

Cosponsors: Senators Buehrer, Cafaro, Fedor, Gibbs, Goodman, Harris, Hughes, Kearney, Morano, Niehaus, Schaffer, Schiavoni, Strahorn, Widener, Gillmor, Turner, Sawyer, Smith, Miller, R. 

Representatives Sykes, Bolon, Boyd, Celeste, Chandler, Brown, Dyer, Fende, Luckie, Driehaus, Garrison, Garland, Goodwin 



A BILL
To amend sections 117.13, 1515.14, 3306.052, 1
3734.901, 4141.301, 4582.06, 4582.48, and 5747.08 2
of the Revised Code and to amend Sections 281.20, 3
343.40, and 371.50.90 of Am. Sub. H.B. 1 of the 4
128th General Assembly to require that the costs 5
of all biennial audits of state agencies be 6
charged to the state agency being audited, to 7
alter the allocation of the proceeds of the 8
existing fee on the sale of new tires in order to 9
provide funding for the Soil and Water 10
Conservation District Assistance Fund, to increase 11
the maximum amount of the annual soil and water 12
conservation district subsidy, to permit 13
individual taxpayers to direct the state to 14
transmit an income tax refund directly to certain 15
accounts, to allow the use of the state on and off 16
triggers for state extended unemployment benefits 17
using the total unemployment rate and the payment 18
of high-unemployment period benefits if the 19
benefits are federally funded, to modify the 20
computation of payments for career-technical 21
education for certain school districts for fiscal 22
years 2010 and 2011, to modify the effective date 23
of certain changes to the Uniform Public 24
Securities Law made in Am. Sub. H.B. 1 of the 25
128th General Assembly, to establish that the 26
final maturity for a port authority revenue bond 27
must not be later than 45 years after the issuance 28
of the bond rather than 40 years, to make changes 29
to the eTech Ohio clearinghouse, to transfer the 30
Louvee Theater Project from Rio Grande Community 31
College to Ohio University, to redirect certain 32
capital appropriations, to modify appropriation 33
intent language, and to declare an emergency.34


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

       Section 1. That sections 117.13, 1515.14, 3306.052, 3734.901, 35
4141.301, 4582.06, 4582.48, and 5747.08 of the Revised Code be 36
amended to read as follows:37

       Sec. 117.13.  (A) The costs of audits of state agencies shall 38
be recovered by the auditor of state in the following manner:39

       (1) The costs of all audits of state agencies shall be paid 40
to the auditor of state on statements rendered by the auditor of 41
state. Money so received by the auditor of state shall be paid 42
into the state treasury to the credit of the public audit expense 43
fund--intrastate, which is hereby created, and shall be used to 44
pay costs related to such audits. The costs of all annual and 45
special audits of a state agency shall be charged to the state 46
agency being audited. The costs of all biennial audits of a state 47
agency shall be paid from money appropriated to the department of 48
administrative services for that purpose. The costs of any 49
assistant auditor, employee, or expert employed pursuant to 50
section 117.09 of the Revised Code called upon to testify in any 51
legal proceedings in regard to any audit, or called upon to review 52
or discuss any matter related to any audit, may be charged to the 53
state agency to which the audit relates.54

       (2) The auditor of state shall establish by rule rates to be 55
charged to state agencies or to the department of administrative 56
services for recovering the costs of audits of state agencies.57

       (B) As used in this division, "government auditing standards" 58
means the government auditing standards published by the 59
comptroller general of the United States general accounting 60
office.61

       (1) Except as provided in divisions (B)(2) and (3) of this 62
section, any costs of an audit of a private institution, 63
association, board, or corporation receiving public money for its 64
use shall be charged to the public office providing the public 65
money in the same manner as costs of an audit of the public 66
office.67

       (2) If an audit of a private child placing agency or private 68
noncustodial agency receiving public money from a public children 69
services agency for providing child welfare or child protection 70
services sets forth that money has been illegally expended, 71
converted, misappropriated, or is unaccounted for, the costs of 72
the audit shall be charged to the agency being audited in the same 73
manner as costs of an audit of a public office, unless the 74
findings are inconsequential, as defined by government auditing 75
standards.76

       (3) If such an audit does not set forth that money has been 77
illegally expended, converted, misappropriated, or is unaccounted 78
for or sets forth findings that are inconsequential, as defined by 79
government auditing standards, the costs of the audit shall be 80
charged as follows:81

       (a) One-third of the costs to the agency being audited;82

       (b) One-third of the costs to the public children services 83
agency that provided the public money to the agency being audited;84

       (c) One-third of the costs to the department of job and 85
family services.86

       (C) The costs of audits of local public offices shall be 87
recovered by the auditor of state in the following manner:88

       (1) The total amount of compensation paid assistant auditors 89
of state, their expenses, the cost of employees assigned to assist 90
the assistant auditors of state, the cost of experts employed 91
pursuant to section 117.09 of the Revised Code, and the cost of 92
typing, reviewing, and copying reports shall be borne by the 93
public office to which such assistant auditors of state are so 94
assigned, except that annual vacation and sick leave of assistant 95
auditors of state, employees, and typists shall be financed from 96
the general revenue fund. The necessary traveling and hotel 97
expenses of the deputy inspectors and supervisors of public 98
offices shall be paid from the state treasury. Assistant auditors 99
of state shall be compensated by the taxing district or other 100
public office audited for activities undertaken pursuant to 101
division (B) of section 117.18 and section 117.24 of the Revised 102
Code. The costs of any assistant auditor, employee, or expert 103
employed pursuant to section 117.09 of the Revised Code called 104
upon to testify in any legal proceedings in regard to any audit, 105
or called upon to review or discuss any matter related to any 106
audit, may be charged to the public office to which the audit 107
relates.108

       (2) The auditor of state shall certify the amount of such 109
compensation, expenses, cost of experts, reviewing, copying, and 110
typing to the fiscal officer of the local public office audited. 111
The fiscal officer of the local public office shall forthwith draw 112
a warrant upon the general fund or other appropriate funds of the 113
local public office to the order of the auditor of state; 114
provided, that the auditor of state is authorized to negotiate 115
with any local public office and, upon agreement between the 116
auditor of state and the local public office, may adopt a schedule 117
for payment of the amount due under this section. Money so 118
received by the auditor of state shall be paid into the state 119
treasury to the credit of the public audit expense fund--local 120
government, which is hereby created, and shall be used to pay the 121
compensation, expense, cost of experts and employees, reviewing, 122
copying, and typing of reports.123

       (3) At the conclusion of each audit, or analysis and report 124
made pursuant to section 117.24 of the Revised Code, the auditor 125
of state shall furnish the fiscal officer of the local public 126
office audited a statement showing the total cost of the audit, or 127
of the audit and the analysis and report, and the percentage of 128
the total cost chargeable to each fund audited. The fiscal officer 129
may distribute such total cost to each fund audited in accordance 130
with its percentage of the total cost.131

       (4) The auditor of state shall provide each local public 132
office a statement or certification of the amount due from the 133
public office for services performed by the auditor of state under 134
this or any other section of the Revised Code, as well as the date 135
upon which payment is due to the auditor of state. Any local 136
public office that does not pay the amount due to the auditor of 137
state by that date may be assessed by the auditor of state for 138
interest from the date upon which the payment is due at the rate 139
per annum prescribed by section 5703.47 of the Revised Code. All 140
interest charges assessed by the auditor of state may be collected 141
in the same manner as audit costs pursuant to division (D) of this 142
section.143

       (D) If the auditor of state fails to receive payment for any 144
amount due, including, but not limited to, fines, fees, and costs, 145
from a public office for services performed under this or any 146
other section of the Revised Code, the auditor of state may seek 147
payment through the office of budget and management. (Amounts due 148
include any amount due to an independent public accountant with 149
whom the auditor has contracted to perform services, all costs and 150
fees associated with participation in the uniform accounting 151
network, and all costs associated with the auditor's provision of 152
local government services.) Upon certification by the auditor of 153
state to the director of budget and management of any such amount 154
due, the director shall withhold from the public office any amount 155
available, up to and including the amount certified as due, from 156
any funds under the director's control that belong to or are 157
lawfully payable or due to the public office. The director shall 158
promptly pay the amount withheld to the auditor of state. If the 159
director determines that no funds due and payable to the public 160
office are available or that insufficient amounts of such funds 161
are available to cover the amount due, the director shall withhold 162
and pay to the auditor of state the amounts available and, in the 163
case of a local public office, certify the remaining amount to the 164
county auditor of the county in which the local public office is 165
located. The county auditor shall withhold from the local public 166
office any amount available, up to and including the amount 167
certified as due, from any funds under the county auditor's 168
control and belonging to or lawfully payable or due to the local 169
public office. The county auditor shall promptly pay any such 170
amount withheld to the auditor of state.171

       Sec. 1515.14.  Within the limits of funds appropriated to the 172
department of natural resources and the soil and water 173
conservation district assistance fund created in this section, 174
there shall be paid in each calendar year to each local soil and 175
water conservation district an amount not to exceed one dollar for 176
each one dollar received in accordance with section 1515.10 of the 177
Revised Code, received from tax levies in excess of the ten-mill 178
levy limitation approved for the benefit of local soil and water 179
conservation districts, or received from an appropriation by a 180
municipal corporation or a township to a maximum of eight thousand 181
dollars, provided that the Ohio soil and water conservation 182
commission may approve payment to a district in an amount in 183
excess of eight thousand dollars in any calendar year upon receipt 184
of a request and justification from the district. The county 185
auditor shall credit such payments to the special fund established 186
pursuant to section 1515.10 of the Revised Code for the local soil 187
and water conservation district. The department may make advances 188
at least quarterly to each district on the basis of the estimated 189
contribution of the state to each district. Moneys received by 190
each district shall be expended for the purposes of the district.191

       For the purpose of providing money to soil and water 192
conservation districts under this section, there is hereby created 193
in the state treasury the soil and water conservation district 194
assistance fund consisting of money credited to it under section195
sections 3714.073 and 3734.901 and division (A)(5) of section 196
3734.57 of the Revised Code.197

       Sec. 3306.052.  Each city, local, and exempted village school 198
district shall receive funding for career-technical education 199
teachers and career-technical education program operations for 200
fiscal years 2010 and 2011 as follows:201

       (A) For fiscal year 2010, each district shall receive an 202
amount equal to the amountsum of the amounts the district 203
received for fiscal year 2009 under division (E) of section 204
3317.022 and division (N) of section 3317.024 of the Revised Code, 205
as that sectionthose sections existed for that fiscal year, times 206
1.0075.207

       (B) For fiscal year 2011, each district shall receive an 208
amount equal to the amount the district received for fiscal year 209
2010 under division (A) of this section times 1.0075.210

       Each school district that receives funds under this section 211
shall spend the funds only for purposes the department of 212
education designates as approved for vocational education 213
expenses. Vocational education expenses approved by the department 214
shall include only expenses connected to the delivery of 215
career-technical programming to students enrolled in 216
state-approved career-technical programs. The department shall 217
require each school district to report data annually so that the 218
department may monitor the district's compliance with the 219
requirements regarding the manner in which funding received under 220
this section may be spent.221

       Sec. 3734.901.  (A)(1) For the purpose of providing revenue 222
to defray the cost of administering and enforcing the scrap tire 223
provisions of this chapter, rules adopted under those provisions, 224
and terms and conditions of orders, variances, and licenses issued 225
under those provisions; to abate accumulations of scrap tires; to 226
make grants supporting market development activities for scrap 227
tires and synthetic rubber from tire manufacturing processes and 228
tire recycling processes and to support scrap tire amnesty and 229
cleanup events; to make loans to promote the recycling or recovery 230
of energy from scrap tires; and to defray the costs of 231
administering and enforcing sections 3734.90 to 3734.9014 of the 232
Revised Code, a fee of fifty cents per tire is hereby levied on 233
the sale of tires. The proceeds of the fee shall be deposited in 234
the state treasury to the credit of the scrap tire management fund 235
created in section 3734.82 of the Revised Code. The fee is levied 236
from the first day of the calendar month that begins next after 237
thirty days from October 29, 1993, through June 30, 2011.238

       (2) Beginning on September 5, 2001, and ending on June 30, 239
2011, there is hereby levied an additional fee of fifty cents per 240
tire on the sale of tires the proceeds of which shall be deposited 241
in the state treasury to the credit of the scrap tire management 242
fund and be used exclusively for the purposes specified in 243
division (G)(3) of that section until July 1, 2010, whereupon the 244
proceeds shall be deposited in the state treasury to the credit of 245
the soil and water conservation district assistance fund created 246
in section 1515.14 of the Revised Code.247

       (B) Only one sale of the same article shall be used in 248
computing the amount of the fee due.249

       Sec. 4141.301.  (A) As used in this section, unless the 250
context clearly requires otherwise:251

       (1) "Extended benefit period" means a period which:252

       (a) Begins with the third week after a week for which there 253
is a state "on" indicator; and254

       (b) Ends with either of the following weeks, whichever occurs 255
later:256

       (i) The third week after the first week for which there is a 257
state "off" indicator; or258

       (ii) The thirteenth consecutive week of such period.259

       Except, that no extended benefit period may begin by reason 260
of a state "on" indicator before the fourteenth week following the 261
end of a prior extended benefit period which was in effect with 262
respect to this state.263

       (2) There is a "state 'on' indicator" for this state for a 264
week if the director of job and family services determines, in 265
accordance with the regulations of the United States secretary of 266
labor, that for the period consisting of such week and the 267
immediately preceding twelve weeks, the rate of insured 268
unemployment, not seasonally adjusted, under Chapter 4141. of the 269
Revised Code:270

       (a) Equaled or exceeded one hundred twenty per cent of the 271
average of such rates for the corresponding thirteen-week period 272
ending in each of the preceding two calendar years and equaled or 273
exceeded five per cent;274

       (b) For weeks of unemployment such rate of insured 275
unemployment:276

       (i) Met the criteria set forth in division (A)(2)(a) of this 277
section; or278

       (ii) Equaled or exceeded six per cent.279

       (3)(a) For weeks of unemployment beginning on or after 280
February 22, 2009, there is a "state 'on' indicator" for this 281
state for a week if the director determines both of the following 282
are satisfied:283

       (i) That the average rate of total unemployment, seasonally 284
adjusted, as determined by the United States secretary of labor, 285
for the period consisting of the most recent three months for 286
which data for all states are published before the close of that 287
week equals or exceeds six and one-half per cent;288

       (ii) That the average rate of total unemployment, seasonally 289
adjusted, as determined by the United States secretary of labor, 290
for the three-month period described in division (A)(3)(a)(i) of 291
this section, equals or exceeds one hundred ten per cent of the 292
average for either or both of the corresponding three-month 293
periods ending in the two preceding calendar years.294

       (b) Division (A)(3) of this section is effective on and after 295
February 22, 2009, and shall cease to be effective either on 296
December 6, 2009, or until the close of the last day of the week 297
ending threefour weeks prior to the last week for which one 298
hundred per cent federal sharing is authorized under Section 299
2005(a) of the "American Recovery and Reinvestment Act of 2009," 300
Pub. L. No. 111-5, 123 Stat. 115, whichever is lateras amended, 301
without regard to the extension of federal sharing for certain 302
claims as provided under section 2005(c) of that law, or any other 303
federal law that provides for one hundred per cent federal 304
sharing.305

       (4) A "state 'off' indicator" exists for the state for a week 306
if the director determines, in accordance with the regulations of 307
the United States secretary of labor, that for the period 308
consisting of such week and the immediately preceding twelve 309
weeks, the rate of insured unemployment, not seasonally adjusted, 310
under Chapter 4141. of the Revised Code:311

       (a) Was less than one hundred twenty per cent of the average 312
of such rates for the corresponding thirteen-week period ending in 313
each of the preceding two calendar years and was less than five 314
per cent;315

       (b) For weeks of unemployment such rate of insured 316
unemployment:317

       (i) Was less than six per cent; and318

       (ii) Met the criteria set forth in division (A)(4)(a) of this 319
section.320

       (5) For weeks of unemployment beginning on or after February 321
22, 2009, there is a "state 'off' indicator" for this state for a 322
week if the director determines, in accordance with the 323
regulations adopted by the United States secretary of labor, that 324
for the period consisting of that week and the immediately 325
preceding twelve weeks, the total rate of unemployment, seasonally 326
adjusted, under this chapter, was less than one hundred ten per 327
cent of such average for either or both of the corresponding 328
three-month periods ending in the two preceding calendar years, 329
and was less than six and one-half per cent.330

       (6) "Rate of insured unemployment," for purposes of divisions 331
(A)(2) and (4) of this section, means the percentage derived by 332
dividing:333

       (a) The average weekly number of individuals filing claims 334
for regular compensation in this state for weeks of unemployment 335
with respect to the most recent thirteen-consecutive-week period, 336
as determined by the director on the basis of the director's 337
reports to the United States secretary of labor, by338

       (b) The average monthly employment covered under Chapter 339
4141. of the Revised Code, for the first four of the most recent 340
six completed calendar quarters ending before the end of such 341
thirteen-week period.342

       (7) "Regular benefits" means benefits payable to an 343
individual, as defined in division (C) of section 4141.01 of the 344
Revised Code, or under any other state law, including dependents' 345
allowance and benefits payable to federal civilian employees and 346
to ex-servicepersons pursuant to the "Act of September 6, 1966," 347
80 Stat. 585, 5 U.S.C.A. 8501, other than extended benefits, and 348
additional benefits as defined in division (A)(12) of this 349
section.350

       (8) "Extended benefits" means benefits, including benefits 351
payable to federal civilian employees and to ex-servicepersons 352
pursuant to the "Act of September 6, 1966," 80 Stat. 585, 5 353
U.S.C.A. 8501, and additional benefits, payable to an individual 354
under the provisions of this section for weeks of unemployment in 355
the individual's eligibility period.356

       (9) "Eligibility period" of an individual means the period 357
consisting of the weeks in the individual's benefit year which 358
begin in an extended benefit period and, if the individual's 359
benefit year ends within the extended benefit period, any weeks 360
thereafter which begin in the period.361

       (10) "Exhaustee" means an individual who, with respect to any 362
week of unemployment in the individual's eligibility period:363

       (a) Has received prior to the week, all of the regular 364
benefits that were available to the individual under Chapter 4141. 365
of the Revised Code, or any other state law, including dependents' 366
allowance and benefits payable to federal civilian employees and 367
ex-servicepersons under the "Act of September 6, 1966," 80 Stat. 368
585, 5 U.S.C.A. 8501, in the individual's current benefit year 369
that includes the week;370

       (b) Has received, prior to the week, all of the regular 371
benefits that were available to the individual under this chapter 372
or any other state law, including dependents' allowances and 373
regular benefits available to federal civilian employees and 374
ex-servicepersons under the "Act of September 6, 1966," 80 Stat. 375
585, 5 U.S.C.A. 8501, in the individual's current benefit year 376
that includes the week, after the cancellation of some or all of 377
the individual's wage credits or the total or partial reduction of 378
the individual's right to regular benefits, provided that, for the 379
purposes of divisions (A)(10)(a) and (10)(b) of this section, an 380
individual shall be deemed to have received in the individual's 381
current benefit year all of the regular benefits that were either 382
payable or available to the individual even though:383

       (i) As a result of a pending appeal with respect to wages or 384
employment, or both, that were not included in the original 385
monetary determination with respect to the individual's current 386
benefit year, the individual may subsequently be determined to be 387
entitled to more regular benefits, or388

       (ii) By reason of section 4141.33 of the Revised Code, or the 389
seasonal employment provisions of another state law, the 390
individual is not entitled to regular benefits with respect to the 391
week of unemployment, although the individual may be entitled to 392
regular benefits with respect to future weeks of unemployment in 393
either the next season or off season in the individual's current 394
benefit year, and the individual is otherwise an "exhaustee" 395
within the meaning of this section with respect to the right to 396
regular benefits under state law seasonal employment provisions 397
during either the season or off season in which that week of 398
unemployment occurs, or399

       (iii) Having established a benefit year, no regular benefits 400
are payable to the individual during the year because the 401
individual's wage credits were cancelled or the individual's right 402
to regular benefits was totally reduced as the result of the 403
application of a disqualification; or404

       (c) The individual's benefit year having expired prior to the 405
week, has no, or insufficient, wages or weeks of employment on the 406
basis of which the individual could establish in any state a new 407
benefit year that would include the week, or having established a 408
new benefit year that includes the week, the individual is 409
precluded from receiving regular benefits by reason of a state law 410
which meets the requirements of section 3304 (a)(7) of the 411
"Federal Unemployment Tax Act," 53 Stat. 183, 26 U.S.C.A. 3301 to 412
3311; and413

       (i) Has no right for the week to unemployment benefits or 414
allowances, as the case may be, under the Railroad Unemployment 415
Insurance Act, the Trade Act of 1974, and other federal laws as 416
are specified in regulations issued by the United States secretary 417
of labor; and418

       (ii) Has not received and is not seeking for the week 419
unemployment benefits under the unemployment compensation law of 420
the Virgin Islands, prior to the day after that on which the 421
secretary of labor approves the unemployment compensation law of 422
the Virgin Islands, or of Canada; or if the individual is seeking 423
benefits and the appropriate agency finally determines that the 424
individual is not entitled to benefits under the law for the week.425

       (11) "State law" means the unemployment insurance law of any 426
state, approved by the United States secretary of labor under 427
section 3304 of the Internal Revenue Code of 1954.428

       (12) "Additional benefits" means benefits totally financed by 429
a state and payable to exhaustees by reason of high unemployment 430
or by reason of other special factors under the provisions of any 431
state law.432

       (B) Except when the result would be inconsistent with the 433
other provisions of this section, as provided in the regulations 434
of the director, the provisions of Chapter 4141. of the Revised 435
Code, which apply to claims for, or the payment of, regular 436
benefits, shall apply to claims for, and the payment of, extended 437
benefits.438

       (C) Any individual shall be eligible to receive extended 439
benefits with respect to any week of unemployment in the 440
individual's eligibility period only if the director finds that, 441
with respect to such week:442

       (1) The individual is an "exhaustee" as defined in division 443
(A)(10) of this section; and444

       (2) The individual has satisfied the requirements of Chapter 445
4141. of the Revised Code, for the receipt of regular benefits 446
that are applicable to individuals claiming extended benefits, 447
including not being subject to a disqualification for the receipt 448
of benefits.449

       (D) The weekly extended benefit amount payable to an 450
individual for a week of total unemployment in the individual's 451
eligibility period shall be the same as the weekly benefit amount 452
payable to the individual during the individual's applicable 453
benefit year.454

       (E) Except as provided in division (F) of this section, the 455
total extended benefit amount payable to any eligible individual 456
with respect to the individual's applicable benefit year shall be 457
the lesser of the following amounts:458

       (1) Fifty per cent of the total amount of regular benefits, 459
including dependents' allowances which were payable to the 460
individual under Chapter 4141. of the Revised Code, in the 461
individual's applicable benefit year;462

       (2) Thirteen times the individual's weekly benefit amount, 463
including dependents' allowances, which was payable to the 464
individual under Chapter 4141. of the Revised Code, for a week of 465
total unemployment in the applicable benefit year; provided, that 466
in making the computation under divisions (E)(1) and (2) of this 467
section, any amount which is not a multiple of one dollar shall be 468
rounded to the next lower multiple of one dollar.469

       (F) For purposes of this division, "high-unemployment period" 470
means a period during which an extended benefit period would be in 471
effect if division (A)(3)(a)(i) of this section were applied by 472
substituting "eight per cent" for "six and one-half per cent."473

       Effective with respect to weeks beginning in a 474
high-unemployment period, the total extended benefit amount 475
payable to an eligible individual with respect to the applicable 476
benefit year shall be the lesser of the following amounts:477

       (1) Eighty per cent of the total amount of regular benefits 478
that were payable to the individual pursuant to this section in 479
the individual's applicable benefit year;480

       (2) Twenty times the individual's average weekly benefit 481
amount that was payable to the individual pursuant to this section 482
for a week of total unemployment in the applicable benefit year.483

       (G) Division (F) of this section is effective on and after 484
February 22, 2009, and shall cease to be effective either on 485
December 6, 2009, or until the close of the last day of the week 486
ending threefour weeks prior to the last week for which one 487
hundred per cent federal sharing is authorized under Section 488
2005(a) of the "American Recovery and Reinvestment Act of 2009," 489
Pub. L. No. 111-5, 123 Stat. 115, whichever is lateras amended, 490
without regard to the extension of federal sharing for certain 491
claims as provided under section 2005(c) of that law, or any other 492
federal law that provides for one hundred per cent federal 493
sharing. Notwithstanding this division, the extended benefits 494
authorized by division (A)(3) of this section shall continue to be 495
paid to any individual who, as of December 26, 2009, has a balance 496
of weeks remaining to be paid in the claim until such weeks are 497
exhausted or the individual is reemployed, whichever occurs first, 498
but in no event beyond May 29, 2010.499

       (H)(1) Except as provided in division (H)(2) of this section, 500
an individual eligible for extended benefits pursuant to an 501
interstate claim filed in any state under the interstate benefit 502
payment plan shall not be paid extended benefits for any week in 503
which an extended benefit period is not in effect in such state.504

       (2) Division (H)(1) of this section does not apply with 505
respect to the first two weeks for which extended compensation is 506
payable to an individual, as determined without regard to this 507
division, pursuant to an interstate claim filed under the 508
interstate benefit payment plan from the total extended benefit 509
amount payable to that individual in the individual's applicable 510
benefit year.511

       (3) Notwithstanding any other provisions of this section, if 512
the benefit year of any individual ends within an extended benefit 513
period, the remaining balance of extended benefits that the 514
individual would, but for this section, be entitled to receive in 515
that extended benefit period, with respect to weeks of 516
unemployment beginning after the end of the benefit year, shall be 517
reduced, but not below zero, by the product of the number of weeks 518
for which the individual received any amounts as trade 519
readjustment allowances within that benefit year, multiplied by 520
the individual's weekly benefit amount for extended benefits.521

       (I)(1) Whenever an extended benefit period is to become 522
effective in this state, as a result of a state "on" indicator, or 523
an extended benefit period is to be terminated in this state as a 524
result of a state "off" indicator, the director shall make an 525
appropriate public announcement.526

       (2) Computations required by division (A)(6) of this section 527
shall be made by the director, in accordance with the regulations 528
prescribed by the United States secretary of labor.529

       (J)(1)(a) The director shall promptly examine any application 530
for extended benefits filed and, under this section, determine 531
whether the application is to be allowed or disallowed and, if 532
allowed, the weekly and total extended benefits payable and the 533
effective date of the application. The claimant, the claimant's 534
most recent employer, and any other employer in the base period of 535
the claim upon which the extended benefits are based, and who was 536
chargeable for regular benefits based on such claim, shall be 537
notified of such determination.538

       (b) The determination issued to the most recent or other base 539
period employer shall include the total amount of extended 540
benefits that may be charged to the employer's account. Such 541
potential charge amount shall be an amount equal to one-fourth of 542
the regular benefits chargeable to the employer's account on the 543
regular claim upon which extended benefits are based except that, 544
effective January 1, 1979, the potential charge amount to the 545
state and its instrumentalities, its political subdivisions and 546
their instrumentalities, and Indian tribes shall be an amount 547
equal to one-half of the regular benefits chargeable to their 548
accounts on such claim. If regular benefits were chargeable to the 549
mutualized account, in lieu of an employer's account, then the 550
extended benefits which are based on such prior mutualized 551
benefits shall also be charged to the mutualized account.552

       (c) As extended benefits are paid to eligible individuals:553

       (i) One-half of such benefits shall be charged to an extended 554
benefit account to which reimbursement payments of one-half of 555
extended benefits, received from the federal government as 556
described in division (L) of this section, shall be credited; and557

       (ii) One-half of the extended benefits shall be charged to 558
the accounts of base period employers and the mutualized account 559
in the same proportion as was provided for on the regular claim; 560
or561

       (iii) The full amount of extended benefits shall be charged 562
to the accounts of the state and its instrumentalities, its 563
political subdivisions and their instrumentalities, and Indian 564
tribes. Employers making payments in lieu of contributions shall 565
be charged in accordance with division (B)(1) of section 4141.241 566
of the Revised Code; or567

       (iv) In the case of payments under division (A)(3) of this 568
section that are fully funded under Section 2005(a) of the 569
"American Recovery and Reinvestment Act of 2009," Pub. L. No. 570
111-5, 123 Stat. 115, as amended, without regard to the extension 571
of federal sharing for certain claims as provided under section 572
2005(c) of that law, none of the extended benefits shall be 573
charged to the accounts of base period employers or to the 574
mutualized account.575

       (d) If the application for extended benefits is disallowed, a 576
determination shall be issued to the claimant, which determination 577
shall set forth the reasons for the disallowance. Determinations 578
issued under this division, whether allowed or disallowed, shall 579
be subject to reconsideration and appeal in accordance with 580
section 4141.281 of the Revised Code.581

       (2) Any additional or continued claims, as described in 582
division (F) of section 4141.01 of the Revised Code, filed by an 583
individual at the beginning of, or during, the individual's 584
extended benefit period shall be determined under division (E) of 585
section 4141.28 of the Revised Code, and such determination shall 586
be subject to reconsideration and appeal in accordance with 587
section 4141.281 of the Revised Code.588

       (K) Notwithstanding division (B) of this section, payment of 589
extended benefits under this section shall not be made to any 590
individual for any week of unemployment in the individual's 591
eligibility period during which the individual fails to accept any 592
offer of suitable work, as defined in division (K)(2) of this 593
section, or fails to apply for any suitable work to which the 594
individual was referred by the director, or fails to actively 595
engage in seeking work, as prescribed in division (K)(4) of this 596
section.597

       (1) If any individual is ineligible for extended benefits for 598
any week by reason of a failure described in this division, the 599
individual shall be ineligible to receive extended benefits 600
beginning with the week in which the failure occurred and 601
continuing until the individual has been employed during each of 602
four subsequent weeks and the total remuneration earned by the 603
individual for this employment is equal to or more than four times 604
the individual's weekly extended benefit amount, and has met all 605
other eligibility requirements of this section, in order to 606
establish entitlement to extended benefits.607

       (2) For purposes of this section, the term "suitable work" 608
means, with respect to an individual, any work which is within the 609
individual's capabilities, provided that with respect to the 610
position all of the following requirements are met:611

       (a) It offers the individual gross average weekly 612
remuneration of more than the sum of:613

       (i) The individual's extended weekly benefit amount; and614

       (ii) The amount of supplemental unemployment compensation 615
benefits, as defined in section 501(c)(17)(D) of the "Internal 616
Revenue Code of 1954," 80 Stat. 1515, 26 U.S.C.A. 501, payable to 617
the individual for the week of unemployment.618

       (b) It pays equal to or more than the higher of:619

       (i) The minimum wage provided by section 6(a)(1) of the "Fair 620
Labor Standards Act of 1938," 91 Stat. 1245, 29 U.S.C.A. 206, 621
without regard to any exemption; or622

       (ii) Any applicable state or local minimum wage.623

       (c) It is offered to the individual in writing or is listed 624
with the employment office maintained or designated by the 625
director.626

       (3) Extended benefits shall not be denied under this division 627
to any individual for any week by reason of a failure to accept an 628
offer of, or apply for suitable work if either of the following 629
conditions apply:630

       (a) The failure would not result in a denial of benefits to a 631
regular benefit claimant under section 4141.29 of the Revised Code 632
to the extent that section 4141.29 of the Revised Code is not 633
inconsistent with division (K)(2) of this section;634

       (b) The individual furnishes evidence satisfactory to the 635
director that the individual's prospects for obtaining work in the 636
individual's customary occupation within a reasonably short period 637
are good. If the evidence is deemed satisfactory, the 638
determination as to whether any work is suitable work with respect 639
to this individual and whether the individual is ineligible or 640
disqualified shall be based upon the meaning of "suitable work" 641
and other provisions in section 4141.29 of the Revised Code.642

       (4) For purposes of this section, an individual shall be 643
treated as actively engaged in seeking work during any week if:644

       (a) The individual has engaged in a systematic and sustained 645
effort to obtain work during that week; and646

       (b) The individual provides tangible evidence to the director 647
that the individual has engaged in the effort during that week.648

       (5) The director shall refer applicants for extended benefits 649
to job openings that meet the requirements of divisions (E) and 650
(F) of section 4141.29 of the Revised Code, and in the case of 651
applicants whose prospects are determined not to be good under 652
division (K)(3)(b) of this section to any suitable work which 653
meets the criteria in divisions (K)(2) and (3)(a) of this section.654

       (6) Individuals denied extended or regular benefits under 655
division (D)(1)(b) of section 4141.29 of the Revised Code because 656
of being given a disciplinary layoff for misconduct must, after 657
the date of disqualification, work the length of time and earn the 658
amount of remuneration specified in division (K)(1) of this 659
section, and meet all other eligibility requirements of this 660
section, in order to establish entitlement to extended benefits.661

       (L) All payments of extended benefits made pursuant to this 662
section shall be paid out of the unemployment compensation fund, 663
provided by section 4141.09 of the Revised Code, and all payments 664
of the federal share of extended benefits that are received as 665
reimbursements under section 204 of the "Federal-State Extended 666
Unemployment Compensation Act of 1970," 84 Stat. 696, 26 U.S.C.A. 667
3306, shall be deposited in such unemployment compensation fund 668
and shall be credited to the extended benefit account established 669
by division (I) of this section. Any refund of extended benefits, 670
because of prior overpayment of such benefits, may be made from 671
the unemployment compensation fund.672

       (M) In the administration of the provisions of this section 673
which are enacted to conform with the requirements of the 674
"Federal-State Extended Unemployment Compensation Act of 1970," 84 675
Stat. 696, 26 U.S.C.A. 3306, the director shall take such action 676
consistent with state law, as may be necessary:677

       (1) To ensure that the provisions are so interpreted and 678
applied as to meet the requirements of the federal act as 679
interpreted by the United States department of labor; and680

       (2) To secure to this state the full reimbursement of the 681
federal share of extended benefits paid under this section that 682
are reimbursable under the federal act.683

       Sec. 4582.06.  (A) A port authority created in accordance 684
with section 4582.02 of the Revised Code may:685

       (1) Acquire, construct, furnish, equip, maintain, repair, 686
sell, exchange, lease to or from, lease with an option to 687
purchase, convey other interests in, or operate real or personal 688
property, or any combination thereof, related to, useful for, or 689
in furtherance of any authorized purpose, and make charges for the 690
use of any port authority facility, which shall be not less than 691
the charges established for the same services furnished by a 692
public utility or common carrier in the jurisdiction of the 693
particular port authority;694

       (2) Straighten, deepen, and improve any canal, channel, 695
river, stream, or other water course or way that may be necessary 696
or proper in the development of the facilities of the port 697
authority;698

       (3) Issue bonds or notes for the acquisition, construction, 699
furnishing, or equipping of any real or personal property, or any 700
combination thereof, related to, useful for, or in furtherance of 701
any authorized purpose, in compliance with Chapter 133. of the 702
Revised Code, except that the bonds or notes only may be issued 703
pursuant to a vote of the electors residing within the territory 704
of the port authority. The net indebtedness incurred by a port 705
authority shall never exceed two per cent of the total value of 706
all property within the territory comprising the authority as 707
listed and assessed for taxation.708

       (4) By resolution of its board of directors, issue revenue 709
bonds beyond the limit of bonded indebtedness provided by law, for 710
the acquisition, construction, furnishing, or equipping of any 711
real or personal property, or any combination thereof, related to, 712
useful for, or in furtherance of any authorized purpose, including 713
all costs in connection with or incidental thereto.714

       The revenue bonds of the port authority shall be secured only 715
by a pledge of and a lien on the revenues of the port authority 716
derived from those loan payments, rentals, fees, charges, or other 717
revenues that are designated in the resolution, including, but not 718
limited to, any property to be acquired, constructed, furnished, 719
or equipped with the proceeds of the bond issue, after provision 720
only for the reasonable cost of operating, maintaining, and 721
repairing the property of the port authority so designated. The 722
bonds may further be secured by the covenant of the port authority 723
to maintain rates or charges that will produce revenues sufficient 724
to meet the costs of operating, maintaining, and repairing such 725
property and to meet the interest and principal requirements of 726
the bonds and to establish and maintain reserves for the foregoing 727
purposes. The board of directors, by resolution, may provide for 728
the issuance of additional revenue bonds from time to time, to be 729
secured equally and ratably, without preference, priority, or 730
distinction, with outstanding revenue bonds, but subject to the 731
terms and limitations of any trust agreement described in this 732
section, and of any resolution authorizing bonds then outstanding. 733
The board of directors, by resolution, may designate additional 734
property of the port authority, the revenues of which shall be 735
pledged and be subject to a lien for the payment of the debt 736
charges on revenue bonds theretofore authorized by resolution of 737
the board of directors, to the same extent as the revenues above 738
described.739

       In the discretion of the board of directors, the revenue 740
bonds of the port authority may be secured by a trust agreement 741
between the board of directors on behalf of the port authority and 742
a corporate trustee, that may be any trust company or bank having 743
powers of a trust company, within or without the state.744

       The trust agreement may provide for the pledge or assignment 745
of the revenues to be received, but shall not pledge the general 746
credit and taxing power of the port authority. A trust agreement 747
securing revenue bonds issued to acquire, construct, furnish, or 748
equip real property, plants, factories, offices, and other 749
structures and facilities for authorized purposes consistent with 750
Section 13 or 16 of Article VIII, Ohio Constitution, may mortgage 751
the real or personal property, or a combination thereof, to be 752
acquired, constructed, furnished, or equipped from the proceeds of 753
such revenue bonds, as further security for the bonds. The trust 754
agreement or the resolution providing for the issuance of revenue 755
bonds may set forth the rights and remedies of the bondholders and 756
trustee, and may contain other provisions for protecting and 757
enforcing their rights and remedies that are determined in the 758
discretion of the board of directors to be reasonable and proper. 759
The agreement or resolution may provide for the custody, 760
investment, and disbursement of all moneys derived from the sale 761
of such bonds, or from the revenues of the port authority, other 762
than those moneys received from taxes levied pursuant to section 763
4582.14 of the Revised Code, and may provide for the deposit of 764
such funds without regard to section 4582.15 of the Revised Code.765

       All bonds issued under authority of this chapter, regardless 766
of form or terms and regardless of any other law to the contrary, 767
shall have all qualities and incidents of negotiable instruments, 768
subject to provisions for registration, and may be issued in 769
coupon, fully registered, or other form, or any combination 770
thereof, as the board of directors determines. Provision may be 771
made for the registration of any coupon bonds as to principal 772
alone or as to both principal and interest, and for the conversion 773
into coupon bonds of any fully registered bonds or bonds 774
registered as to both principal and interest.775

       The revenue bonds shall bear interest at such rate or rates, 776
shall bear such date or dates, and shall mature within forty777
forty-five years following the date of issuance and in such 778
amount, at such time or times, and in such number of installments, 779
as may be provided in or pursuant to the resolution authorizing 780
their issuance. AnyThe final maturity of any original issue of 781
revenue bonds shall mature not be later than fortyforty-five782
years from their date of issue. Such resolution also shall provide 783
for the execution of the bonds, which may be by facsimile 784
signatures unless prohibited by the resolution, and the manner of 785
sale of the bonds. The resolution shall provide for, or provide 786
for the determination of, any other terms and conditions relative 787
to the issuance, sale, and retirement of the bonds that the board 788
of directors in its discretion determines to be reasonable and 789
proper.790

       Whenever a port authority considers it expedient, it may 791
issue renewal notes and refund any bonds, whether the bonds to be 792
refunded have or have not matured. The final maturity of any 793
notes, including any renewal notes, shall not be later than five 794
years from the date of issue of the original issue of notes. The 795
final maturity of any refunding bonds shall not be later than the 796
later of fortyforty-five years from the date of issue of the 797
original issue of bonds or the date by which it is expected, at 798
the time of issuance of the refunding bonds, that the useful life 799
of all of the property, other than interests in land, refinanced 800
with proceeds of the bonds will have expired. The refunding bonds 801
shall be sold and the proceeds applied to the purchase, 802
redemption, or payment of the bonds to be refunded and the costs 803
of issuance of the refunding bonds. The bonds and notes issued 804
under this chapter, their transfer, and the income therefrom, 805
shall at all times be free from taxation within the state.806

       (5) Do any of the following, in regard to any interests in 807
any real or personal property, or any combination thereof, 808
including, without limitation, machinery, equipment, plants, 809
factories, offices, and other structures and facilities related 810
to, useful for, or in furtherance of any authorized purpose, for 811
such consideration and in such manner, consistent with Article 812
VIII, Ohio Constitution, as the board in its sole discretion may 813
determine:814

       (a) Loan moneys to any person for the acquisition, 815
construction, furnishing, and equipping of the property;816

       (b) Acquire, construct, maintain, repair, furnish, and equip 817
the property;818

       (c) Sell to, exchange with, lease, convey other interests in, 819
or lease with an option to purchase the same or any lesser 820
interest in the property to the same or any other person or 821
governmental entity;822

       (d) Guarantee the obligations of any person or governmental 823
entity.824

       A port authority may accept and hold as consideration for the 825
conveyance of property or any interest therein such property or 826
interests therein as the board in its discretion may determine, 827
notwithstanding any restrictions that apply to the investment of 828
funds by a port authority.829

       (6) Construct, maintain, repair, furnish, equip, sell, 830
exchange, lease, or lease with an option to purchase, any property 831
that it is authorized to acquire. A port authority that is subject 832
to this section also may operate any property in connection with 833
transportation, recreational, governmental operations, or cultural 834
activities.835

       (a) Any purchase, exchange, sale, lease, lease with an option 836
to purchase, conveyance of other interests in, or other contract 837
with a person or governmental entity that pertains to the 838
acquisition, construction, maintenance, repair, furnishing, 839
equipping, or operation of any real or personal property, or any 840
combination thereof, related to, useful for, or in furtherance of 841
an activity contemplated by Section 13 or 16 of Article VIII, Ohio 842
Constitution, shall be made in such manner and subject to such 843
terms and conditions as may be determined by the board of 844
directors in its discretion.845

       (b) Division (A)(6)(a) of this section applies to all 846
contracts that are subject to the division, notwithstanding any 847
other provision of law that might otherwise apply, including, 848
without limitation, any requirement of notice, any requirement of 849
competitive bidding or selection, or any requirement for the 850
provision of security.851

       (c) Divisions (A)(6)(a) and (b) of this section do not apply 852
to either of the following:853

       (i) Any contract secured by or to be paid from moneys raised 854
by taxation or the proceeds of obligations secured by a pledge of 855
moneys raised by taxation;856

       (ii) Any contract secured exclusively by or to be paid 857
exclusively from the general revenues of the port authority. For 858
the purposes of this section, any revenues derived by the port 859
authority under a lease or other agreement that, by its terms, 860
contemplates the use of amounts payable under the agreement either 861
to pay the costs of the improvement that is the subject of the 862
contract or to secure obligations of the port authority issued to 863
finance costs of such improvement, are excluded from general 864
revenues.865

       (7) Apply to the proper authorities of the United States 866
pursuant to appropriate law for the right to establish, operate, 867
and maintain foreign trade zones and to establish, operate, and 868
maintain foreign trade zones; and to acquire land or property 869
therefor, in a manner consistent with section 4582.17 of the 870
Revised Code;871

       (8) Exercise the right of eminent domain to appropriate any 872
land, rights, rights-of-way, franchises, easements, or other 873
property, necessary or proper for any authorized purpose, pursuant 874
to the procedure provided in sections 163.01 to 163.22 of the 875
Revised Code, if funds equal to the appraised value of the 876
property to be acquired as a result of such proceedings are 877
available for that purpose, except that nothing contained in 878
sections 4582.01 to 4582.20 of the Revised Code shall authorize a 879
port authority to take or disturb property or facilities belonging 880
to any agency or political subdivision of this state, public 881
utility, or common carrier, which property or facilities are 882
necessary and convenient in the operation of the agency or 883
political subdivision, public utility, or common carrier, unless 884
provision is made for the restoration, relocation, or duplication 885
of the property or facilities, or upon the election of the agency 886
or political subdivision, public utility, or common carrier, for 887
the payment of compensation, if any, at the sole cost of the port 888
authority, provided that:889

       (a) If any restoration or duplication proposed to be made 890
pursuant to this section involves a relocation of such property or 891
facilities, the new facilities and location shall be of at least 892
comparable utilitarian value and effectiveness, and the relocation 893
shall not impair the ability of the public utility or common 894
carrier to compete in its original area of operation.895

       (b) If any restoration or duplication made pursuant to this 896
section involves a relocation of such property or facilities, the 897
port authority shall acquire no interest or right in or to the 898
appropriated property or facilities, except as provided in 899
division (A)(11) of this section, until the relocated property or 900
facilities are available for use and until marketable title 901
thereto has been transferred to the public utility or common 902
carrier.903

       (c) Provisions for restoration or duplication shall be 904
described in detail in the resolution for appropriation passed by 905
the port authority.906

       (9) Enjoy and possess the same rights, privileges, and powers 907
granted municipal corporations under sections 721.04 to 721.11 of 908
the Revised Code;909

       (10) Maintain such funds as it considers necessary;910

       (11) Direct its agents or employees, when properly identified 911
in writing, and after at least five days' written notice, to enter 912
upon lands within the confines of its jurisdiction in order to 913
make surveys and examinations preliminary to location and 914
construction of works for the purposes of the port authority, 915
without liability of the port authority or its agents or employees 916
except for actual damage done;917

       (12) Sell, lease, or convey other interests in real and 918
personal property and grant easements or rights-of-way over 919
property of the port authority. The board of directors shall 920
specify the consideration and any terms thereof for the sale, 921
lease, or conveyance of other interests in real and personal 922
property. Any determinations made by the board of directors under 923
this division shall be conclusive. The sale, lease, or conveyance 924
may be made without advertising and the receipt of bids.925

       (13) Promote, advertise, and publicize the port authority 926
facilities and its authorized purposes, provide information to 927
persons with an interest in transportation and other port 928
authority activities, and appear before rate-making authorities to 929
represent and promote the interests of the port authority and its 930
authorized purposes;931

       (14) Adopt rules, not in conflict with general law, governing 932
the use of and the safeguarding of its property, grounds, 933
buildings, equipment, and facilities, safeguarding persons and 934
their property located on or in port authority property, and 935
governing the conduct of its employees and the public, in order to 936
promote the public safety and convenience in and about its 937
terminals and grounds, and to maintain order. Any such regulation 938
shall be posted at no less than five public places in the port 939
authority, as determined by the board of directors, for a period 940
of not fewer than fifteen days, and shall be available for public 941
inspection at the principal office of the port authority during 942
regular business hours. No person shall violate any lawful 943
regulation adopted and posted as provided in this division.944

       (15) Do all acts necessary or appropriate to carry out its 945
authorized purposes. The port authority shall have the powers and 946
rights granted to other subdivisions under section 9.20 of the 947
Revised Code.948

       (B) Any instrument by which real property is acquired 949
pursuant to this section shall identify the agency of the state 950
that has the use and benefit of the real property as specified in 951
section 5301.012 of the Revised Code.952

       (C) Whoever violates division (A)(14) of this section is 953
guilty of a minor misdemeanor.954

       Sec. 4582.48.  A port authority at any time may issue port 955
authority revenue bonds in such principal amounts as, in the 956
opinion of the port authority, are necessary for the purpose of 957
paying the cost of one or more port authority facilities or parts 958
thereof. A port authority at any time may issue renewal notes, 959
issue bonds to retire its notes and whenever it considers 960
refunding expedient, refund any bonds by the issuance of port 961
authority revenue refunding bonds whether the bonds to be refunded 962
have or have not matured, and issue port authority revenue bonds 963
partly to refund outstanding bonds and partly for any other 964
authorized purpose. The port authority revenue refunding bonds 965
shall be sold and the proceeds applied to the purchase, 966
redemption, or payment of the bonds to be refunded. Port authority 967
revenue bonds shall be special obligations of the port authority 968
payable out of the revenues of the port authority that are pledged 969
for such payment. The pledge shall be valid and binding from the 970
time the pledge is made and the revenues so pledged and thereafter 971
received by the port authority immediately shall be subject to the 972
lien of the pledge without any physical delivery thereof or 973
further act, and the lien of the pledge is valid and binding as 974
against all parties having claims of any kind in tort, contract, 975
or otherwise against the port authority, irrespective of whether 976
those parties have notice thereof. Neither the resolution nor any 977
trust agreement by which a pledge is created need be filed or 978
recorded except in the records of the port authority.979

       Whether or not the port authority revenue bonds are of such 980
form and character as to be negotiable instruments, the port 981
authority revenue bonds shall have all the qualities and incidents 982
of negotiable instruments, subject only to the provisions of the 983
bonds for registration.984

       The port authority revenue bonds shall be authorized by 985
resolution of the port authority, and shall bear interest at such 986
rate or rates, shall bear such date or dates, and shall mature at 987
such time or times, and in such number of installments as may be 988
provided in or pursuant to that resolution. The final maturity of 989
any port authority revenue bond in the form of a note and any 990
renewals thereof shall not exceed five years from the date of 991
issue of the original note. The final maturity of any original992
issue of port authority revenue bonds shall not exceed forty years 993
from the date of issue, and the final maturity of any port 994
authority revenue bonds that refund outstanding port authority 995
revenue bonds shall not be later than the later of forty996
forty-five years from the date of issue of the original issue of 997
bonds or the date by which it is expected, at the time of issuance 998
of the refunding bonds, that the useful life of all of the 999
property refinanced with the proceeds of the bonds, other than 1000
interests in land, will have expired. Any such bonds or notes 1001
shall be executed in a manner as the resolution or resolutions may 1002
provide. The port authority revenue bonds shall be in such 1003
denominations, be in such form, either coupon or registered, carry 1004
such registration privileges, be payable in such medium of 1005
payment, at such place or places, and be subject to such terms of 1006
redemption as may be provided in or pursuant to the resolution 1007
authorizing their issuance. Port authority revenue bonds of the 1008
port authority may be sold by the port authority, at public or 1009
private sale, at or at not less than a price or prices as the port 1010
authority determines. In case any officer whose signature or a 1011
facsimile of whose signature appears on any bonds, notes, or 1012
coupons, ceases to be such officer before delivery of bonds or 1013
notes, the signature or facsimile shall nevertheless be sufficient 1014
for all purposes the same as if the officer had remained in office 1015
until such delivery, and in case the seal of the port authority 1016
has been changed after a facsimile has been imprinted on such 1017
bonds or notes, the facsimile seal will continue to be sufficient 1018
for all purposes.1019

       Any resolution or resolutions authorizing any port authority 1020
revenue bonds or any issue of bonds may contain provisions, 1021
subject to any agreements with bondholders as may then exist, 1022
which provisions shall be a part of the contract with the holders 1023
of bonds, as to the pledging of all or any part of the revenues of 1024
the port authority to secure the payment of the port authority 1025
bonds or of any issue of the bonds; the use and disposition of 1026
revenues of the port authority; a covenant to fix, alter, and 1027
collect rentals and other charges so that pledged revenues will be 1028
sufficient to pay costs of operation, maintenance, and repairs, 1029
pay principal of and interest on bonds secured by the pledge of 1030
such revenues, and provide any reserves that may be required by 1031
the applicable resolution or trust agreement; the setting aside of 1032
reserve funds, sinking funds, or replacement and improvement funds 1033
and the regulation and disposition thereof; the crediting of the 1034
proceeds of the sale of bonds to and among the funds referred to 1035
or provided for in or pursuant to the resolution authorizing the 1036
issuance of the bonds or notes; the use, lease, sale, or other 1037
disposition of any port authority facility or any other assets of 1038
the port authority; limitations on the purpose to which the 1039
proceeds of sale of bonds may be applied and the pledging of those 1040
proceeds to secure the payment of the bonds or of any issue of the 1041
bonds; as to notes issued in anticipation of the issuance of 1042
bonds, the agreement of the port authority to do all things 1043
necessary for the authorization, issuance, and sale of the bonds 1044
in amounts that may be necessary for the timely retirement of the 1045
notes; limitations on the issuance of additional bonds; the terms 1046
upon which additional bonds may be issued and secured; the 1047
refunding of outstanding bonds; the procedure, if any, by which 1048
the terms of any contract with bondholders may be amended or 1049
abrogated, the amount of bonds the holders of which must consent 1050
thereto, and the manner in which such consent may be given; 1051
limitations on the amount of moneys to be expended by the port 1052
authority for operating, administrative, or other expenses of the 1053
port authority; securing any bonds or notes by a trust agreement 1054
in accordance with section 4582.50 of the Revised Code; and any 1055
other matters, of like or different character, that in any way 1056
affect the security or protection of the bonds or notes.1057

       Neither the board of directors of the port authority nor any 1058
person executing the bonds shall be liable personally on the bonds 1059
or be subject to any personal liability or accountability by 1060
reason of the issuance thereof.1061

       Sec. 5747.08.  An annual return with respect to the tax 1062
imposed by section 5747.02 of the Revised Code and each tax 1063
imposed under Chapter 5748. of the Revised Code shall be made by 1064
every taxpayer for any taxable year for which the taxpayer is 1065
liable for the tax imposed by that section or under that chapter, 1066
unless the total credits allowed under divisions (E), (F), and (G) 1067
of section 5747.05 of the Revised Code for the year are equal to 1068
or exceed the tax imposed by section 5747.02 of the Revised Code, 1069
in which case no return shall be required unless the taxpayer is 1070
liable for a tax imposed pursuant to Chapter 5748. of the Revised 1071
Code.1072

       (A) If an individual is deceased, any return or notice 1073
required of that individual under this chapter shall be made and 1074
filed by that decedent's executor, administrator, or other person 1075
charged with the property of that decedent.1076

       (B) If an individual is unable to make a return or notice 1077
required by this chapter, the return or notice required of that 1078
individual shall be made and filed by the individual's duly 1079
authorized agent, guardian, conservator, fiduciary, or other 1080
person charged with the care of the person or property of that 1081
individual.1082

       (C) Returns or notices required of an estate or a trust shall 1083
be made and filed by the fiduciary of the estate or trust.1084

       (D)(1)(a) Except as otherwise provided in division (D)(1)(b) 1085
of this section, any pass-through entity may file a single return 1086
on behalf of one or more of the entity's investors other than an 1087
investor that is a person subject to the tax imposed under section 1088
5733.06 of the Revised Code. The single return shall set forth the 1089
name, address, and social security number or other identifying 1090
number of each of those pass-through entity investors and shall 1091
indicate the distributive share of each of those pass-through 1092
entity investor's income taxable in this state in accordance with 1093
sections 5747.20 to 5747.231 of the Revised Code. Such 1094
pass-through entity investors for whom the pass-through entity 1095
elects to file a single return are not entitled to the exemption 1096
or credit provided for by sections 5747.02 and 5747.022 of the 1097
Revised Code; shall calculate the tax before business credits at 1098
the highest rate of tax set forth in section 5747.02 of the 1099
Revised Code for the taxable year for which the return is filed; 1100
and are entitled to only their distributive share of the business 1101
credits as defined in division (D)(2) of this section. A single 1102
check drawn by the pass-through entity shall accompany the return 1103
in full payment of the tax due, as shown on the single return, for 1104
such investors, other than investors who are persons subject to 1105
the tax imposed under section 5733.06 of the Revised Code.1106

       (b)(i) A pass-through entity shall not include in such a 1107
single return any investor that is a trust to the extent that any 1108
direct or indirect current, future, or contingent beneficiary of 1109
the trust is a person subject to the tax imposed under section 1110
5733.06 of the Revised Code.1111

       (ii) A pass-through entity shall not include in such a single 1112
return any investor that is itself a pass-through entity to the 1113
extent that any direct or indirect investor in the second 1114
pass-through entity is a person subject to the tax imposed under 1115
section 5733.06 of the Revised Code.1116

       (c) Nothing in division (D) of this section precludes the tax 1117
commissioner from requiring such investors to file the return and 1118
make the payment of taxes and related interest, penalty, and 1119
interest penalty required by this section or section 5747.02, 1120
5747.09, or 5747.15 of the Revised Code. Nothing in division (D) 1121
of this section shall be construed to provide to such an investor 1122
or pass-through entity any additional deduction or credit, other 1123
than the credit provided by division (J) of this section, solely 1124
on account of the entity's filing a return in accordance with this 1125
section. Such a pass-through entity also shall make the filing and 1126
payment of estimated taxes on behalf of the pass-through entity 1127
investors other than an investor that is a person subject to the 1128
tax imposed under section 5733.06 of the Revised Code.1129

       (2) For the purposes of this section, "business credits" 1130
means the credits listed in section 5747.98 of the Revised Code 1131
excluding the following credits:1132

       (a) The retirement credit under division (B) of section 1133
5747.055 of the Revised Code;1134

       (b) The senior citizen credit under division (C) of section 1135
5747.05 of the Revised Code;1136

       (c) The lump sum distribution credit under division (D) of 1137
section 5747.05 of the Revised Code;1138

       (d) The dependent care credit under section 5747.054 of the 1139
Revised Code;1140

       (e) The lump sum retirement income credit under division (C) 1141
of section 5747.055 of the Revised Code;1142

       (f) The lump sum retirement income credit under division (D) 1143
of section 5747.055 of the Revised Code;1144

       (g) The lump sum retirement income credit under division (E) 1145
of section 5747.055 of the Revised Code;1146

       (h) The credit for displaced workers who pay for job training 1147
under section 5747.27 of the Revised Code;1148

       (i) The twenty-dollar personal exemption credit under section 1149
5747.022 of the Revised Code;1150

       (j) The joint filing credit under division (G) of section 1151
5747.05 of the Revised Code;1152

       (k) The nonresident credit under division (A) of section 1153
5747.05 of the Revised Code;1154

       (l) The credit for a resident's out-of-state income under 1155
division (B) of section 5747.05 of the Revised Code;1156

       (m) The low-income credit under section 5747.056 of the 1157
Revised Code.1158

       (3) The election provided for under division (D) of this 1159
section applies only to the taxable year for which the election is 1160
made by the pass-through entity. Unless the tax commissioner 1161
provides otherwise, this election, once made, is binding and 1162
irrevocable for the taxable year for which the election is made. 1163
Nothing in this division shall be construed to provide for any 1164
deduction or credit that would not be allowable if a nonresident 1165
pass-through entity investor were to file an annual return.1166

       (4) If a pass-through entity makes the election provided for 1167
under division (D) of this section, the pass-through entity shall 1168
be liable for any additional taxes, interest, interest penalty, or 1169
penalties imposed by this chapter if the tax commissioner finds 1170
that the single return does not reflect the correct tax due by the 1171
pass-through entity investors covered by that return. Nothing in 1172
this division shall be construed to limit or alter the liability, 1173
if any, imposed on pass-through entity investors for unpaid or 1174
underpaid taxes, interest, interest penalty, or penalties as a 1175
result of the pass-through entity's making the election provided 1176
for under division (D) of this section. For the purposes of 1177
division (D) of this section, "correct tax due" means the tax that 1178
would have been paid by the pass-through entity had the single 1179
return been filed in a manner reflecting the tax commissioner's 1180
findings. Nothing in division (D) of this section shall be 1181
construed to make or hold a pass-through entity liable for tax 1182
attributable to a pass-through entity investor's income from a 1183
source other than the pass-through entity electing to file the 1184
single return.1185

       (E) If a husband and wife file a joint federal income tax 1186
return for a taxable year, they shall file a joint return under 1187
this section for that taxable year, and their liabilities are 1188
joint and several, but, if the federal income tax liability of 1189
either spouse is determined on a separate federal income tax 1190
return, they shall file separate returns under this section.1191

       If either spouse is not required to file a federal income tax 1192
return and either or both are required to file a return pursuant 1193
to this chapter, they may elect to file separate or joint returns, 1194
and, pursuant to that election, their liabilities are separate or 1195
joint and several. If a husband and wife file separate returns 1196
pursuant to this chapter, each must claim the taxpayer's own 1197
exemption, but not both, as authorized under section 5747.02 of 1198
the Revised Code on the taxpayer's own return.1199

       (F) Each return or notice required to be filed under this 1200
section shall contain the signature of the taxpayer or the 1201
taxpayer's duly authorized agent and of the person who prepared 1202
the return for the taxpayer, and shall include the taxpayer's 1203
social security number. Each return shall be verified by a 1204
declaration under the penalties of perjury. The tax commissioner 1205
shall prescribe the form that the signature and declaration shall 1206
take.1207

       (G) Each return or notice required to be filed under this 1208
section shall be made and filed as required by section 5747.04 of 1209
the Revised Code, on or before the fifteenth day of April of each 1210
year, on forms that the tax commissioner shall prescribe, together 1211
with remittance made payable to the treasurer of state in the 1212
combined amount of the state and all school district income taxes 1213
shown to be due on the form, unless the combined amount shown to 1214
be due is one dollar or less, in which case that amount need not 1215
be remitted.1216

       Upon good cause shown, the tax commissioner may extend the 1217
period for filing any notice or return required to be filed under 1218
this section and may adopt rules relating to extensions. If the 1219
extension results in an extension of time for the payment of any 1220
state or school district income tax liability with respect to 1221
which the return is filed, the taxpayer shall pay at the time the 1222
tax liability is paid an amount of interest computed at the rate 1223
per annum prescribed by section 5703.47 of the Revised Code on 1224
that liability from the time that payment is due without extension 1225
to the time of actual payment. Except as provided in section 1226
5747.132 of the Revised Code, in addition to all other interest 1227
charges and penalties, all taxes imposed under this chapter or 1228
Chapter 5748. of the Revised Code and remaining unpaid after they 1229
become due, except combined amounts due of one dollar or less, 1230
bear interest at the rate per annum prescribed by section 5703.47 1231
of the Revised Code until paid or until the day an assessment is 1232
issued under section 5747.13 of the Revised Code, whichever occurs 1233
first.1234

       If the tax commissioner considers it necessary in order to 1235
ensure the payment of the tax imposed by section 5747.02 of the 1236
Revised Code or any tax imposed under Chapter 5748. of the Revised 1237
Code, the tax commissioner may require returns and payments to be 1238
made otherwise than as provided in this section.1239

       To the extent that any provision in this division conflicts 1240
with any provision in section 5747.026 of the Revised Code, the 1241
provision in that section prevails.1242

       (H) If any report, claim, statement, or other document 1243
required to be filed, or any payment required to be made, within a 1244
prescribed period or on or before a prescribed date under this 1245
chapter is delivered after that period or that date by United 1246
States mail to the agency, officer, or office with which the 1247
report, claim, statement, or other document is required to be 1248
filed, or to which the payment is required to be made, the date of 1249
the postmark stamped on the cover in which the report, claim, 1250
statement, or other document, or payment is mailed shall be deemed 1251
to be the date of delivery or the date of payment.1252

       If a payment is required to be made by electronic funds 1253
transfer pursuant to section 5747.072 of the Revised Code, the 1254
payment is considered to be made when the payment is received by 1255
the treasurer of state or credited to an account designated by the 1256
treasurer of state for the receipt of tax payments.1257

       "The date of the postmark" means, in the event there is more 1258
than one date on the cover, the earliest date imprinted on the 1259
cover by the United States postal service.1260

       (I) The amounts withheld by the employer pursuant to section 1261
5747.06 of the Revised Code shall be allowed to the recipient of 1262
the compensation as credits against payment of the appropriate 1263
taxes imposed on the recipient by section 5747.02 and under 1264
Chapter 5748. of the Revised Code.1265

       (J) If, in accordance with division (D) of this section, a 1266
pass-through entity elects to file a single return and if any 1267
investor is required to file the return and make the payment of 1268
taxes required by this chapter on account of the investor's other 1269
income that is not included in a single return filed by a 1270
pass-through entity, the investor is entitled to a refundable 1271
credit equal to the investor's proportionate share of the tax paid 1272
by the pass-through entity on behalf of the investor. The investor 1273
shall claim the credit for the investor's taxable year in which or 1274
with which ends the taxable year of the pass-through entity. 1275
Nothing in this chapter shall be construed to allow any credit 1276
provided in this chapter to be claimed more than once. For the 1277
purposes of computing any interest, penalty, or interest penalty, 1278
the investor shall be deemed to have paid the refundable credit 1279
provided by this division on the day that the pass-through entity 1280
paid the estimated tax or the tax giving rise to the credit.1281

       (K) The tax commissioner shall ensure that each return 1282
required to be filed under this section includes a box that the 1283
taxpayer may check to authorize a paid tax preparer who prepared 1284
the return to communicate with the department of taxation about 1285
matters pertaining to the return. The return or instructions 1286
accompanying the return shall indicate that by checking the box 1287
the taxpayer authorizes the department of taxation to contact the 1288
preparer concerning questions that arise during the processing of 1289
the return and authorizes the preparer only to provide the 1290
department with information that is missing from the return, to 1291
contact the department for information about the processing of the 1292
return or the status of the taxpayer's refund or payments, and to 1293
respond to notices about mathematical errors, offsets, or return 1294
preparation that the taxpayer has received from the department and 1295
has shown to the preparer.1296

       (L) The tax commissioner shall permit individual taxpayers to 1297
instruct the department of taxation to cause any refund of 1298
overpaid taxes to be deposited directly into a checking account or 1299
preexisting college savings plan or program account offered by the 1300
Ohio tuition trust authority under Chapter 3334. of the Revised 1301
Code, as designated by the taxpayer, when the taxpayer files the 1302
annual return required by this section electronically.1303

       (M) The tax commissioner may adopt rules to administer this 1304
section.1305

       Section 2. That existing sections 117.13, 1515.14, 3306.052, 1306
3734.901, 4141.301, 4582.06, 4582.48, and 5747.08 of the Revised 1307
Code are hereby repealed.1308

       Section 3. Section 5747.08 of the Revised Code, as amended by 1309
this act, shall apply to taxable years beginning on or after 1310
January 1, 2010.1311

       Section 4. The amendments to sections 133.01, 133.02, 133.18, 1312
133.20, 133.21, and 133.34 of the Revised Code and the enactment 1313
of section 133.022 of the Revised Code in Am. Sub. H.B. 1 of the 1314
128th General Assembly apply to any proceedings commenced after 1315
the effective date of that act, and, so far as their provisions 1316
support the actions taken, also apply to any proceedings that on 1317
the effective date of that act are pending, in progress, or, in 1318
the case of elections or otherwise, completed, and to the 1319
securities authorized or issued pursuant to those proceedings, 1320
notwithstanding the applicable laws previously in effect or any 1321
provision to the contrary in a prior resolution, ordinance, order, 1322
advertisement, notice, or other proceeding. Any proceedings 1323
pending or in progress on the effective date of those amendments 1324
and enactments, and securities sold, issued, and delivered, and 1325
validated, pursuant to those proceedings, shall be deemed to have 1326
been taken, and authorized, sold, issued, and delivered, and 1327
validated, in conformity with those amendments and enactments.1328

       Those amendments and enactments in Section 101.01 of Am. Sub. 1329
H.B. 1 of the 128th General Assembly provide additional and 1330
supplemental provisions for the subject matter that may also be 1331
the subject of other laws, and are supplemental to and not in 1332
derogation of any similar authority provided by, derived from, or 1333
implied by, the Constitution, or any other law, including laws 1334
amended by this act, or any charter, order, resolution, or 1335
ordinance, and no inference shall be drawn to negate the authority 1336
thereunder by reason of express provisions contained in Section 1337
101.01.1338

       The provisions of the Revised Code amended, enacted, or 1339
repealed by Am. Sub. H.B. 1 of the 128th General Assembly shall be 1340
deemed to remain applicable to securities issued pursuant to or in 1341
reliance on them prior to the effective date of those amendments, 1342
enactments, or repeals.1343

       Section 5. The Department of Education shall recompute each 1344
city, exempted village, and local school district's annualized 1345
funding for fiscal year 2010 under Chapter 3306. of the Revised 1346
Code taking into account the amendments to section 3306.052 of the 1347
Revised Code enacted by this act and shall adjust each district's 1348
remaining payments for the fiscal year, as necessary, so that the 1349
final reconciled amount paid to the district for the entire fiscal 1350
year reflects the amendments to section 3306.052 of the Revised 1351
Code enacted by this act. 1352

       Section 6. That Sections 281.20, 343.40, and 371.50.90 of Am. 1353
Sub. H.B. 1 of the 128th General Assembly be amended to read as 1354
follows:1355

       Sec. 281.20. STATEHOUSE NEWS BUREAU1356

       The foregoing appropriation item 935401, Statehouse News 1357
Bureau, shall be used solely to support the operations of the Ohio 1358
Statehouse News Bureau.1359

       OHIO GOVERNMENT TELECOMMUNICATIONS SERVICES1360

       The foregoing appropriation item 935402, Ohio Government 1361
Telecommunications Services, shall be used solely to support the 1362
operations of Ohio Government Telecommunications Services which 1363
include providing multimedia support to the state government and 1364
its affiliated organizations and broadcasting the activities of 1365
the legislative, judicial, and executive branches of state 1366
government, among its other functions.1367

       TECHNOLOGY OPERATIONS1368

       Of the foregoing appropriation item 935409, Technology 1369
Operations, $2,000,000 in fiscal year 2010up to $1,000,000 in 1370
fiscal year 2010 shall be used by eTech Ohio to maintain the 1371
clearinghouse established under section 3333.82 of the Revised 1372
Code. In fiscal year 2011, up to $1,000,000 shall be used by eTech 1373
Ohio to contract with an entity to provide a common statewide 1374
platform and online advanced placement courses to public school 1375
students in Ohio and,up to $1,000,000 in fiscal year 2011 shall 1376
be used to maintainfor the continued maintenance of the 1377
clearinghouse established under section 3333.82 of the Revised 1378
Code for online advanced placement courses. School districts that 1379
have students participating in the program shall not be charged a 1380
fee in fiscal yearyears 2010, but may be charged a fee in fiscal 1381
yearand 2011 through the clearinghouse. Students participating in 1382
the program shall receive services free of charge. In choosing a 1383
vendor to provide advanced placement courses, eTech may require 1384
that the courses be provided through the clearinghouse established 1385
under section 3333.82 of the Revised Code.1386

       An amount equal to the unexpended, unencumbered portion of 1387
the foregoing appropriation item 935409, at the end of fiscal year 1388
2010 is hereby reappropriated in fiscal year 2011 to continue to 1389
support the statewide platform and to maintain the clearinghouse.1390

       The remainder of appropriation item 935409, Technology 1391
Operations, shall be used by eTech Ohio to pay expenses of eTech 1392
Ohio's network infrastructure, which includes the television and 1393
radio transmission infrastructure and infrastructure that shall 1394
link all public K-12 classrooms to each other and to the Internet, 1395
and provide access to voice, video, other communication services, 1396
and data educational resources for students and teachers.1397

       CONTENT DEVELOPMENT, ACQUISITION, AND DISTRIBUTION1398

       The foregoing appropriation item 935410, Content Development, 1399
Acquisition, and Distribution, shall be used for the development, 1400
acquisition, and distribution of information resources by public 1401
media and radio reading services and for educational use in the 1402
classroom and online.1403

       Of the foregoing appropriation item 935410, Content 1404
Development, Acquisition, and Distribution, up to $731,055 in 1405
fiscal year 2010 and up to $731,221 in fiscal year 2011 shall be 1406
allocated equally among the 12 Ohio educational television 1407
stations and used with the advice and approval of eTech Ohio. 1408
Funds shall be used for the production of interactive 1409
instructional programming series with priority given to resources 1410
aligned with state academic content standards in consultation with 1411
the Ohio Department of Education and for teleconferences to 1412
support eTech Ohio. The programming shall be targeted to the needs 1413
of the poorest two hundred school districts as determined by the 1414
district's adjusted valuation per pupil as defined in former 1415
section 3317.0213 of the Revised Code as that section existed 1416
prior to June 30, 2005.1417

       Of the foregoing appropriation item 935410, Content 1418
Development, Acquisition, and Distribution, up to $1,810,966 in 1419
fiscal year 2010 and up to $1,811,376 in fiscal year 2011 shall be 1420
distributed by eTech Ohio to Ohio's qualified public educational 1421
television stations and educational radio stations to support 1422
their operations. The funds shall be distributed pursuant to an 1423
allocation formula used by the Ohio Educational Telecommunications 1424
Network Commission unless a substitute formula is developed by 1425
eTech Ohio in consultation with Ohio's qualified public 1426
educational television stations and educational radio stations.1427

       Of the foregoing appropriation item 935410, Content 1428
Development, Acquisition, and Distribution, up to $221,902 in 1429
fiscal year 2010 and up to $221,952 in fiscal year 2011 shall be 1430
distributed by eTech Ohio to Ohio's qualified radio reading 1431
services to support their operations. The funds shall be 1432
distributed pursuant to an allocation formula used by the Ohio 1433
Educational Telecommunications Network Commission unless a 1434
substitute formula is developed by eTech Ohio in consultation with 1435
Ohio's qualified radio reading services.1436

       Sec. 343.40. SOIL AND WATER DISTRICTS1437

       In addition to state payments to soil and water conservation 1438
districts authorized by section 1515.10 of the Revised Code, the 1439
Department of Natural Resources may use appropriation item 725502, 1440
Soil and Water Districts, to pay any soil and water conservation 1441
district an annual amount not to exceed $30,000$40,000, upon 1442
receipt of a request and justification from the district and 1443
approval by the Ohio Soil and Water Conservation Commission. The 1444
county auditor shall credit the payments to the special fund 1445
established under section 1515.10 of the Revised Code for the 1446
local soil and water conservation district. Moneys received by 1447
each district shall be expended for the purposes of the district.1448

        The foregoing appropriation item 725683, Soil and Water 1449
Districts, shall be expended for the purposes described above, 1450
except that the funding source for this appropriation shall be 1451
fees applied on the disposal of construction and demolition debris 1452
and municipal solid waste, and fees levied on the sale of tires,1453
as provided in section 1515.14 of the Revised Code.1454

       OIL AND GAS WELL PLUGGING1455

       The foregoing appropriation item 725677, Oil and Gas Well 1456
Plugging, shall be used exclusively for the purposes of plugging 1457
wells and to properly restore the land surface of idle and orphan 1458
oil and gas wells pursuant to section 1509.071 of the Revised 1459
Code. No funds from the appropriation item shall be used for 1460
salaries, maintenance, equipment, or other administrative 1461
purposes, except for those costs directly attributed to the 1462
plugging of an idle or orphan well. This appropriation item shall 1463
not be used to transfer cash to any other fund or appropriation 1464
item.1465

       LITTER CONTROL AND RECYCLING1466

       Of the foregoing appropriation item 725644, Litter Control 1467
and Recycling, up to $1,500,000 may be used in each fiscal year 1468
for the administration of the Recycling and Litter Prevention 1469
Program.1470

       Sec. 371.50.90. HAZARDOUS MATERIALS PROGRAM1471

       The foregoing appropriation item 235596, Hazardous Materials 1472
Program, shall be used by the Chancellor of the Board of Regents 1473
to make awards for the establishment or continued development and 1474
support of hazardous materials education, studies, or programs at 1475
Ohio institutions of higher education and to support the Center 1476
for the Interdisciplinary Study of Education and Leadership in 1477
Public Service at Cleveland State University. The Center increases 1478
the role of special populations in public service and 1479
not-for-profit organizations by studying issues in public service 1480
and guides strategies for attracting new communities into public 1481
service occupations by bringing together a cadre of researchers, 1482
scholars, and professionals representing the public 1483
administration, social behavioral, and education disciplines.1484

       Section 7. That existing Sections 281.20, 343.40, and 1485
371.50.90 of Am. Sub. H.B. 1 of the 128th General Assembly are 1486
hereby repealed.1487

       Section 8. The Director of Budget and Management shall 1488
transfer the unexpended, unencumbered portion, as of July 15, 1489
2010, of Higher Education Improvement Fund (Fund 7034) 1490
appropriation item C35606, Louvee Theater Project, under Rio 1491
Grande Community College, to Fund 7034 appropriation item C30082, 1492
Louvee Theater Project, under Ohio University.1493

       Section 9. If determined to be necessary, the Director of 1494
Natural Resources may request the Controlling Board to increase 1495
appropriations to the Soil and Water Conservation District 1496
Assistance Fund in order to account for increased revenue 1497
generated as a result of the amendments made by this act to 1498
sections 1515.14 and 3734.901 of the Revised Code. The Controlling 1499
Board shall approve such a request.1500

       Section 10. The amendments by this act of sections 4582.06 1501
and 4582.48 of the Revised Code apply to any proceedings commenced 1502
after the effective date of the act, and, so far as their 1503
provisions support the actions taken, also apply to any 1504
proceedings that on the effective date of the act are pending, in 1505
progress, or completed, and to the securities authorized or issued 1506
pursuant to those proceedings, notwithstanding the applicable laws 1507
previously in effect or any provision to the contrary in a prior 1508
resolution, ordinance, order, advertisement, notice, or other 1509
proceeding. Any proceedings pending or in progress on the 1510
effective date of those amendments, and securities sold, issued, 1511
and delivered, and validated, pursuant to those proceedings, shall 1512
be deemed to have been taken, and authorized, sold, issued, and 1513
delivered, and validated, in conformity with those amendments.1514

       The authority provided by the amendments by this act of 1515
sections 4582.06 and 4582.48 of the Revised Code provide 1516
additional and supplemental provisions for the subject matter that 1517
also may be the subject of other laws, and is supplemental to and 1518
not in derogation of any similar authority provided by, derived 1519
from, or implied by, the Constitution of the United States and the 1520
Constitution of Ohio, or any other law, including laws amended by 1521
this act, or any charter, order, resolution, or ordinance, and no 1522
inference shall be drawn to negate the authority of such laws by 1523
reason of express provisions contained in the amendments.1524

       The provisions of sections 4582.06 and 4582.48 of the Revised 1525
Code amended by this act shall be deemed to apply to securities 1526
issued pursuant to or in reliance on such provisions prior to the 1527
effective date of those amendments.1528

       Section 11. Any amount of Parks and Recreation Improvement 1529
Fund appropriation item C725E2, Local Parks Projects, set aside 1530
for the Columbus Crew Facility – Hilliard in H.B. 462 of the 128th 1531
General Assembly shall instead be used for the Hilliard First 1532
Responders Park.1533

       Section 12. Any amount of Parks and Recreation Improvement 1534
Fund appropriation item C725E2, Local Parks Projects, set aside 1535
for the Green Township Legacy Place Park in H.B. 462 of the 128th 1536
General Assembly shall instead be used for the Green Township 1537
Bicentennial Park and Unnewehr Home Grounds Restoration.1538

       Section 13. Any amount of Parks and Recreation Improvement 1539
Fund appropriation item C725E2, Local Parks Projects, set aside 1540
for the Youngstown City Park in H.B. 462 of the 128th General 1541
Assembly shall instead be used for the Wick Park Playground.1542

       Section 14.  This act is declared to be an emergency measure 1543
necessary for the immediate preservation of the public peace, 1544
health, and safety. The reason for such necessity lies in the 1545
need, in these times of high unemployment, to provide continued 1546
assistance to those who have been struggling to find work in this 1547
difficult economic climate, and to provide timely administration 1548
of the changes in the school funding system enacted by this act 1549
for the current fiscal year, while at the same time protecting the 1550
health and safety of the public. Therefore, this act shall go into 1551
immediate effect.1552