As Introduced

128th General Assembly Regular Session 2009-2010

S. B. No. 297

Senator Seitz 

Cosponsors: Senators Grendell, Patton, Cates, Widener 

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A BILL

To amend sections 121.22, 505.87, 709.02, 709.021,

1

709.023, 709.033, 725.02, 1728.10, 3735.66,

2

4906.06, 5571.14, 5709.40, 5709.41, 5709.62,

3

5709.632, 5709.78, and 5709.88 of the Revised Code

4

to require township consent for certain economic

5

development-motivated property tax exemptions in

6

annexed but undetached township territory, to

7

shield some township levies from such exemptions,

8

to specify that political subdivisions owning

9

property in unincorporated territory are counted

10

for the purpose of determining whether the

11

requisite number of owners have petitioned for

12

annexation of that territory, to permit local

13

authorities to hold closed meetings to discuss

14

details and terms of pending economic development

15

assistance, to expressly require applicants for

16

Power Siting Board approval of major new utility

17

facilities to notify affected townships of the

18

application, and to shorten the time allowed for

19

remediation of certain nuisances before abatement

20

action can be taken by a township.

21

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

Section 1. That sections 121.22, 505.87, 709.02, 709.021,	22
709.023, 709.033, 725.02, 1728.10, 3735.66, 4906.06, 5571.14,	23
5709.40, 5709.41, 5709.62, 5709.632, 5709.78, and 5709.88 of the	24
Revised Code be amended to read as follows:	25

Sec. 121.22.  (A) This section shall be liberally construed	26
to require public officials to take official action and to conduct	27
all deliberations upon official business only in open meetings	28
unless the subject matter is specifically excepted by law.	29

(B) As used in this section:

30

(1) "Public body" means any of the following:

31

(a) Any board, commission, committee, council, or similar	32
decision-making body of a state agency, institution, or authority,	33
and any legislative authority or board, commission, committee,	34
council, agency, authority, or similar decision-making body of any	35
county, township, municipal corporation, school district, or other	36
political subdivision or local public institution;	37

(b) Any committee or subcommittee of a body described in	38
division (B)(1)(a) of this section;	39

(c) A court of jurisdiction of a sanitary district organized	40
wholly for the purpose of providing a water supply for domestic,	41
municipal, and public use when meeting for the purpose of the	42
appointment, removal, or reappointment of a member of the board of	43
directors of such a district pursuant to section 6115.10 of the	44
Revised Code, if applicable, or for any other matter related to	45
such a district other than litigation involving the district. As	46
used in division (B)(1)(c) of this section, "court of	47
jurisdiction" has the same meaning as "court" in section 6115.01	48
of the Revised Code.	49

(2) "Meeting" means any prearranged discussion of the public	50
business of the public body by a majority of its members.	51

(3) "Regulated individual" means either of the following:

52

(a) A student in a state or local public educational	53
institution;	54

(b) A person who is, voluntarily or involuntarily, an inmate,	55
patient, or resident of a state or local institution because of	56
criminal behavior, mental illness or retardation, disease,	57
disability, age, or other condition requiring custodial care.	58

(4) "Public office" has the same meaning as in section	59
149.011 of the Revised Code.	60

(C) All meetings of any public body are declared to be public	61
meetings open to the public at all times. A member of a public	62
body shall be present in person at a meeting open to the public to	63
be considered present or to vote at the meeting and for purposes	64
of determining whether a quorum is present at the meeting.	65

The minutes of a regular or special meeting of any public	66
body shall be promptly prepared, filed, and maintained and shall	67
be open to public inspection. The minutes need only reflect the	68
general subject matter of discussions in executive sessions	69
authorized under division (G) or (J) of this section.	70

(D) This section does not apply to any of the following:

71

(1) A grand jury;

72

(2) An audit conference conducted by the auditor of state or	73
independent certified public accountants with officials of the	74
public office that is the subject of the audit;	75

(3) The adult parole authority when its hearings are	76
conducted at a correctional institution for the sole purpose of	77
interviewing inmates to determine parole or pardon;	78

(4) The organized crime investigations commission established	79
under section 177.01 of the Revised Code;	80

(5) Meetings of a child fatality review board established	81
under section 307.621 of the Revised Code and meetings conducted	82
pursuant to sections 5153.171 to 5153.173 of the Revised Code;	83

(6) The state medical board when determining whether to	84
suspend a certificate without a prior hearing pursuant to division	85
(G) of either section 4730.25 or 4731.22 of the Revised Code;	86

(7) The board of nursing when determining whether to suspend	87
a license or certificate without a prior hearing pursuant to	88
division (B) of section 4723.281 of the Revised Code;	89

(8) The state board of pharmacy when determining whether to	90
suspend a license without a prior hearing pursuant to division (D)	91
of section 4729.16 of the Revised Code;	92

(9) The state chiropractic board when determining whether to	93
suspend a license without a hearing pursuant to section 4734.37 of	94
the Revised Code.	95

(10) The executive committee of the emergency response	96
commission when determining whether to issue an enforcement order	97
or request that a civil action, civil penalty action, or criminal	98
action be brought to enforce Chapter 3750. of the Revised Code.	99

(E) The controlling board, the development financing advisory	100
council, the industrial technology and enterprise advisory	101
council, the tax credit authority, or the minority development	102
financing advisory board, when meeting to consider granting	103
assistance pursuant to Chapter 122. or 166. of the Revised Code,	104
in order to protect the interest of the applicant or the possible	105
investment of public funds, by unanimous vote of all board,	106
council, or authority members present, may close the meeting	107
during consideration of the following information confidentially	108
received by the authority, council, or board from the applicant:	109

(1) Marketing plans;

110

(2) Specific business strategy;

111

(3) Production techniques and trade secrets;

112

(4) Financial projections;

113

(5) Personal financial statements of the applicant or members	114
of the applicant's immediate family, including, but not limited	115
to, tax records or other similar information not open to public	116
inspection.	117

The vote by the authority, council, or board to accept or	118
reject the application, as well as all proceedings of the	119
authority, council, or board not subject to this division, shall	120
be open to the public and governed by this section.	121

(F) Every public body, by rule, shall establish a reasonable	122
method whereby any person may determine the time and place of all	123
regularly scheduled meetings and the time, place, and purpose of	124
all special meetings. A public body shall not hold a special	125
meeting unless it gives at least twenty-four hours' advance notice	126
to the news media that have requested notification, except in the	127
event of an emergency requiring immediate official action. In the	128
event of an emergency, the member or members calling the meeting	129
shall notify the news media that have requested notification	130
immediately of the time, place, and purpose of the meeting.	131

The rule shall provide that any person, upon request and	132
payment of a reasonable fee, may obtain reasonable advance	133
notification of all meetings at which any specific type of public	134
business is to be discussed. Provisions for advance notification	135
may include, but are not limited to, mailing the agenda of	136
meetings to all subscribers on a mailing list or mailing notices	137
in self-addressed, stamped envelopes provided by the person.	138

(G) Except as provided in division (J) of this section, the	139
members of a public body may hold an executive session only after	140
a majority of a quorum of the public body determines, by a roll	141
call vote, to hold an executive session and only at a regular or	142
special meeting for the sole purpose of the consideration of any	143
of the following matters:	144

(1) To consider the appointment, employment, dismissal,	145
discipline, promotion, demotion, or compensation of a public	146
employee or official, or the investigation of charges or	147
complaints against a public employee, official, licensee, or	148
regulated individual, unless the public employee, official,	149
licensee, or regulated individual requests a public hearing.	150
Except as otherwise provided by law, no public body shall hold an	151
executive session for the discipline of an elected official for	152
conduct related to the performance of the elected official's	153
official duties or for the elected official's removal from office.	154
If a public body holds an executive session pursuant to division	155
(G)(1) of this section, the motion and vote to hold that executive	156
session shall state which one or more of the approved purposes	157
listed in division (G)(1) of this section are the purposes for	158
which the executive session is to be held, but need not include	159
the name of any person to be considered at the meeting.	160

(2) To consider the purchase of property for public purposes,	161
or for the sale of property at competitive bidding, if premature	162
disclosure of information would give an unfair competitive or	163
bargaining advantage to a person whose personal, private interest	164
is adverse to the general public interest. No member of a public	165
body shall use division (G)(2) of this section as a subterfuge for	166
providing covert information to prospective buyers or sellers. A	167
purchase or sale of public property is void if the seller or buyer	168
of the public property has received covert information from a	169
member of a public body that has not been disclosed to the general	170
public in sufficient time for other prospective buyers and sellers	171
to prepare and submit offers.	172

If the minutes of the public body show that all meetings and	173
deliberations of the public body have been conducted in compliance	174
with this section, any instrument executed by the public body	175
purporting to convey, lease, or otherwise dispose of any right,	176
title, or interest in any public property shall be conclusively	177
presumed to have been executed in compliance with this section	178
insofar as title or other interest of any bona fide purchasers,	179
lessees, or transferees of the property is concerned.	180

(3) Conferences with an attorney for the public body	181
concerning disputes involving the public body that are the subject	182
of pending or imminent court action;	183

(4) Preparing for, conducting, or reviewing negotiations or	184
bargaining sessions with public employees concerning their	185
compensation or other terms and conditions of their employment;	186

(5) Matters required to be kept confidential by federal law	187
or regulations or state statutes;	188

(6) Details relative to the security arrangements and	189
emergency response protocols for a public body or a public office,	190
if disclosure of the matters discussed could reasonably be	191
expected to jeopardize the security of the public body or public	192
office;	193

(7) Details and terms in connection with any application for	194
economic development projects if the economic development	195
assistance is provided or administered under any provisions of	196
Chapter 715., 725., or 1728. of the Revised Code, section 701.07,	197
sections 3735.67 to 3735.70, 5709.40 to 5709.43, 5709.61 to	198
5709.69, 5709.73 to 5709.75, or 5709.77 to 5709.81 of the Revised	199
Code, or any other section of law under which a political	200
subdivision provides economic development assistance;	201

(8) In the case of a county hospital operated pursuant to	202
Chapter 339. of the Revised Code, a joint township hospital	203
operated pursuant to Chapter 513. of the Revised Code, or a	204
municipal hospital operated pursuant to Chapter 749. of the	205
Revised Code, to consider trade secrets, as defined in section	206
1333.61 of the Revised Code.	207

If a public body holds an executive session to consider any	208
of the matters listed in divisions (G)(2) to (7)(8) of this	209
section, the motion and vote to hold that executive session shall	210
state which one or more of the approved matters listed in those	211
divisions are to be considered at the executive session.	212

A public body specified in division (B)(1)(c) of this section	213
shall not hold an executive session when meeting for the purposes	214
specified in that division.	215

(H) A resolution, rule, or formal action of any kind is	216
invalid unless adopted in an open meeting of the public body. A	217
resolution, rule, or formal action adopted in an open meeting that	218
results from deliberations in a meeting not open to the public is	219
invalid unless the deliberations were for a purpose specifically	220
authorized in division (G) or (J) of this section and conducted at	221
an executive session held in compliance with this section. A	222
resolution, rule, or formal action adopted in an open meeting is	223
invalid if the public body that adopted the resolution, rule, or	224
formal action violated division (F) of this section.	225

(I)(1) Any person may bring an action to enforce this	226
section. An action under division (I)(1) of this section shall be	227
brought within two years after the date of the alleged violation	228
or threatened violation. Upon proof of a violation or threatened	229
violation of this section in an action brought by any person, the	230
court of common pleas shall issue an injunction to compel the	231
members of the public body to comply with its provisions.	232

(2)(a) If the court of common pleas issues an injunction	233
pursuant to division (I)(1) of this section, the court shall order	234
the public body that it enjoins to pay a civil forfeiture of five	235
hundred dollars to the party that sought the injunction and shall	236
award to that party all court costs and, subject to reduction as	237
described in division (I)(2) of this section, reasonable	238
attorney's fees. The court, in its discretion, may reduce an award	239
of attorney's fees to the party that sought the injunction or not	240
award attorney's fees to that party if the court determines both	241
of the following:	242

(i) That, based on the ordinary application of statutory law	243
and case law as it existed at the time of violation or threatened	244
violation that was the basis of the injunction, a well-informed	245
public body reasonably would believe that the public body was not	246
violating or threatening to violate this section;	247

(ii) That a well-informed public body reasonably would	248
believe that the conduct or threatened conduct that was the basis	249
of the injunction would serve the public policy that underlies the	250
authority that is asserted as permitting that conduct or	251
threatened conduct.	252

(b) If the court of common pleas does not issue an injunction	253
pursuant to division (I)(1) of this section and the court	254
determines at that time that the bringing of the action was	255
frivolous conduct, as defined in division (A) of section 2323.51	256
of the Revised Code, the court shall award to the public body all	257
court costs and reasonable attorney's fees, as determined by the	258
court.	259

(3) Irreparable harm and prejudice to the party that sought	260
the injunction shall be conclusively and irrebuttably presumed	261
upon proof of a violation or threatened violation of this section.	262

(4) A member of a public body who knowingly violates an	263
injunction issued pursuant to division (I)(1) of this section may	264
be removed from office by an action brought in the court of common	265
pleas for that purpose by the prosecuting attorney or the attorney	266
general.	267

(J)(1) Pursuant to division (C) of section 5901.09 of the	268
Revised Code, a veterans service commission shall hold an	269
executive session for one or more of the following purposes unless	270
an applicant requests a public hearing:	271

(a) Interviewing an applicant for financial assistance under	272
sections 5901.01 to 5901.15 of the Revised Code;	273

(b) Discussing applications, statements, and other documents	274
described in division (B) of section 5901.09 of the Revised Code;	275

(c) Reviewing matters relating to an applicant's request for	276
financial assistance under sections 5901.01 to 5901.15 of the	277
Revised Code.	278

(2) A veterans service commission shall not exclude an	279
applicant for, recipient of, or former recipient of financial	280
assistance under sections 5901.01 to 5901.15 of the Revised Code,	281
and shall not exclude representatives selected by the applicant,	282
recipient, or former recipient, from a meeting that the commission	283
conducts as an executive session that pertains to the applicant's,	284
recipient's, or former recipient's application for financial	285
assistance.	286

(3) A veterans service commission shall vote on the grant or	287
denial of financial assistance under sections 5901.01 to 5901.15	288
of the Revised Code only in an open meeting of the commission. The	289
minutes of the meeting shall indicate the name, address, and	290
occupation of the applicant, whether the assistance was granted or	291
denied, the amount of the assistance if assistance is granted, and	292
the votes for and against the granting of assistance.	293

Sec. 505.87. (A) As used in this section, "owner" means the	294
person shown by the records in the office of the county recorder	295
to be the owner.	296

(B) A board of township trustees may provide for the	297
abatement, control, or removal of vegetation, garbage, refuse, and	298
other debris from land in the township, if the board determines by	299
resolution that the owner's maintenance of that vegetation,	300
garbage, refuse, or other debris constitutes a nuisance.	301

(B)(C) At least seven days before providing for the	302
abatement, control, or removal of any vegetation, garbage, refuse,	303
or other debris, the board of township trustees shall notify the	304
owner of the land and any holders of liens of record upon the land	305
that:	306

(1) The owner is ordered to abate, control, or remove the	307
vegetation, garbage, refuse, or other debris, the owner's	308
maintenance of which has been determined by resolution of the	309
board to be a nuisance;	310

(2) If that vegetation, garbage, refuse, or other debris is	311
not abated, controlled, or removed, or if provision for its	312
abatement, control, or removal is not made, within seven days, the	313
board shall provide for the abatement, control, or removal, and	314
any expenses incurred by the board in performing that task shall	315
be entered upon the tax duplicate and become a lien upon the land	316
from the date of entry.	317

The board shall send the notice to the owner of the land by	318
certified mail if the owner is a resident of the township or is a	319
nonresident whose address is known, and by certified mail to	320
lienholders of record; alternatively, if the owner is a resident	321
of the township or is a nonresident whose address is known, the	322
board may give notice to the owner by causing any of its agents or	323
employees to post the notice on the principal structure on the	324
land and to photograph that posted notice with a camera capable of	325
recording the date of the photograph on it. If the owner's address	326
is unknown and cannot reasonably be obtained, it is sufficient to	327
publish the notice once in a newspaper of general circulation in	328
the township.	329

(C)(D) If a board of township trustees determines within	330
twelve consecutive months after a prior nuisance determination	331
that the same owner's maintenance of vegetation, garbage, refuse,	332
or other debris on the same land in the township constitutes a	333
nuisance, at least four days before providing for the abatement,	334
control, or removal of any vegetation, garbage, refuse, or other	335
debris, the board shall give notice of the subsequent nuisance	336
determination to the owner of the land and to any holders of liens	337
of record upon the land as follows:	338

(1) The board shall send written notice by first class mail	339
to the owner of the land and to any lienholders of record. Failure	340
of delivery of the notice shall not invalidate any action to	341
abate, control, or remove the nuisance. Alternatively, the board	342
may give notice to the owner by causing any of its agents or	343
employees to post the notice on the principal structure on the	344
land and to photograph that posted notice with a camera capable of	345
recording the date of the photograph on it.	346

(2) If the owner's address is unknown and cannot reasonably	347
be obtained, it is sufficient to post the notice on the board of	348
township trustee's internet web site for four consecutive days, or	349
to post the notice in a conspicuous location in the board's office	350
for four consecutive days if the board does not maintain an	351
internet web site.	352

(D)(E) The owner of the land or holders of liens of record	353
upon the land may enter into an agreement with the board of	354
township trustees providing for either party to the agreement to	355
perform the abatement, control, or removal before the time the	356
board is required to provide for the abatement, control, or	357
removal under division (E)(F) of this section.	358

(E)(F) If, within seven days after notice is given under	359
division (B)(C) of this section, or within four days after notice	360
is given under division (C)(D) of this section, the owner of the	361
land fails to abate, control, or remove the vegetation, garbage,	362
refuse, or other debris, or no agreement for its abatement,	363
control, or removal is entered into under division (D) of this	364
section, the board of township trustees shall provide for the	365
abatement, control, or removal and may employ the necessary labor,	366
materials, and equipment to perform the task. All expenses	367
incurred, when approved by the board, shall be paid out of the	368
township general fund from moneys not otherwise appropriated,	369
except that if the expenses incurred exceed five hundred dollars,	370
the board may borrow moneys from a financial institution to pay	371
for the expenses in whole or in part.	372

(F)(G) The board of township trustees shall make a written	373
report to the county auditor of the board's action under this	374
section. The board shall include in the report a proper	375
description of the premises and a statement of all expenses	376
incurred in providing for the abatement, control, or removal of	377
any vegetation, garbage, refuse, or other debris as provided in	378
division (E)(F) of this section, including the board's charges for	379
its services, the costs incurred in providing notice, any fees or	380
interest paid to borrow moneys, and the amount paid for labor,	381
materials, and equipment. The expenses incurred, when allowed,	382
shall be entered upon the tax duplicate, are a lien upon the land	383
from the date of the entry, shall be collected as other taxes, and	384
shall be returned to the township and placed in the township	385
general fund.	386

(H) Employees and duly authorized agents of the township are	387
authorized to enter upon the properties determined to be nuisances	388
under this section for the purpose of abating, controlling, or	389
removing the vegetation, garbage, refuse, or other debris after	390
the time periods for remediation by the owner established in	391
divisions (E) and (F) of this section have passed.	392

(I) A board of township trustees may specify any number of	393
parcels of private property that it determines in a single	394
resolution the owners' maintenance of vegetation, garbage, refuse,	395
or other debris constitutes a nuisance. The notice, remediation,	396
and other provisions of this section apply to each owner whose	397
property is identified in the resolution by street address, parcel	398
number, and owner name.	399

(J) The failure of delivery of any notice required by this	400
section shall not invalidate any action to abate, control, or	401
remove the vegetation, garbage, refuse, or other debris.	402

Sec. 709.02.  (A) The owners of real estate contiguous to a	403
municipal corporation may petition for annexation to a municipal	404
corporation in the manner provided by sections 709.02 to 709.11 of	405
the Revised Code.	406

(B) Application for annexation shall be made by a petition	407
filed with the clerk of the board of county commissioners of the	408
county in which the territory is located.	409

(C) The petition required by this section shall contain the	410
following:	411

(1) The signatures of a majority of the owners of real estate	412
in the territory proposed for annexation. The person who signs or	413
the circulator of the petition also shall write the date the	414
signature was made next to the owner's name. No signature obtained	415
more than one hundred eighty days before the date on which the	416
petition is filed shall be counted in determining the number of	417
signers of the petition. Any owner who signed the petition may	418
have the signature removed before the document is filed by	419
delivering a signed statement to the agent for the petitioners	420
expressing the owner's wish to have the signature removed. Upon	421
receiving a signed statement, the agent for the petitioners shall	422
strike through the signature, causing the signature to be deleted	423
from the petition.	424

(2) An accurate legal description of the perimeter and an	425
accurate map or plat of the territory proposed for annexation;	426

(3) The name of a person or persons to act as agent for the	427
petitioners. The agent for the petitioners may be an official,	428
employee, or agent of the municipal corporation to which	429
annexation is proposed.	430

(D) At the time of filing the petition for annexation, the	431
agent for the petitioners also shall file with the clerk of the	432
board a list of all tracts, lots, or parcels in the territory	433
proposed for annexation, and all tracts, lots, or parcels located	434
adjacent to that territory or directly across the road from it	435
when the road is adjacent to it, including the name and mailing	436
address of the owner of each tract, lot, or parcel, and the	437
permanent parcel number from the county auditor's permanent parcel	438
numbering system established under section 319.28 of the Revised	439
Code for each tract, lot, or parcel. This list shall not be	440
considered to be a part of the petition for annexation, and any	441
error on the list shall not affect the validity of the petition.	442

(E) As used in sections 709.02 to 709.21, 709.38, and 709.39	443
of the Revised Code, "owner" or "owners" means any adult	444
individual who is legally competent, the state or any political	445
subdivision as defined in section 5713.081 of the Revised Code,	446
and any firm, trustee, or private corporation, any of which is	447
seized of a freehold estate in land; except that easements and any	448
railroad, utility, street, and highway rights-of-way held in fee,	449
by easement, or by dedication and acceptance are not included	450
within those meanings; and no person, firm, trustee, or private	451
corporation, the state, or any political subdivision, that has	452
become an owner of real estate by a conveyance, the primary	453
purpose of which is to affect the number of owners required to	454
sign a petition for annexation, is included within those meanings.	455
For purposes of sections 709.02 to 709.21, 709.38, and 709.39 of	456
the Revised Code, the state or any political subdivision shall not	457
be considered an owner and shall not be included in determining	458
the number of owners needed to sign a petition unless an	459
authorized agent ofonly if the state or the political subdivision	460
signs the petition. The authorized agent for the state shall be	461
the director of administrative services.If the state does not	462
sign a petition, it shall not be considered an owner and shall not	463
be included in determining the number of owners needed to sign a	464
petition.	465

An owner is determined as of the date the petition is filed	466
with the board of county commissioners. If the owner is a	467
corporation, partnership, business trust, estate, trust,	468
organization, association, group, institution, society, state, or	469
political subdivision, the petition shall be signed by a person	470
who is authorized to sign for that entity. The authorized agent	471
for the state is the director of administrative services. A person	472
who owns more than one parcel of real estate, either individually	473
or as a tenant in common or by survivorship tenancy, shall be	474
counted as one owner for purposes of this chapter.	475

Sec. 709.021. (A) When a petition signed by all of the owners	476
of real estate in the unincorporated territory of a township	477
proposed for annexation requests the annexation of that territory	478
to a municipal corporation contiguous to that territory under one	479
of the special procedures provided for annexation in sections	480
709.022, 709.023, and 709.024 of the Revised Code, the annexation	481
proceedings shall be conducted under those sections to the	482
exclusion of any other provisions of this chapter unless otherwise	483
provided in this section or the special procedure section chosen.	484

(B) Application for annexation shall be made by a petition	485
filed with the clerk of the board of county commissioners of the	486
county in which the territory is located, and the procedures	487
contained in divisions (C), (D), and (E) of section 709.02 of the	488
Revised Code shall be followed, except that all owners, not just a	489
majority of owners, shall sign the petition. To be valid, each	490
petition circulated for the special procedure in section 709.022	491
or 709.023 of the Revised Code shall contain the notice provided	492
for in division (B) of section 709.022 or division (A) of section	493
709.023 of the Revised Code, whichever is applicable.	494

(C) Except as otherwise provided in this section, only this	495
section and sections 709.014, 709.015, 709.04, 709.10, 709.11,	496
709.12, 709.192, 709.20, and 709.21 of the Revised Code apply to	497
the granting of an annexation described in this section.	498

(D) As used in sections 709.022, 709.023, and 709.024 of the	499
Revised Code, "party" or "parties" means the municipal corporation	500
to which annexation is proposed, each township any portion of	501
which is included within the territory proposed for annexation,	502
the owners, and the agent for the petitioners.	503

Sec. 709.023. (A) A petition filed under section 709.021 of	504
the Revised Code that requests to follow this section is for the	505
special procedure of annexing land into a municipal corporation	506
when, subject to division (H) of this section, the land also is	507
not to be excluded from the township under section 503.07 of the	508
Revised Code. The owners who sign this petition by their signature	509
expressly waive their right to appeal in law or equity from the	510
board of county commissioners' entry of any resolution under this	511
section, waive any rights they may have to sue on any issue	512
relating to a municipal corporation requiring a buffer as provided	513
in this section, and waive any rights to seek a variance that	514
would relieve or exempt them from that buffer requirement.	515

The petition circulated to collect signatures for the special	516
procedure in this section shall contain in boldface capital	517
letters immediately above the heading of the place for signatures	518
on each part of the petition the following: "WHOEVER SIGNS THIS	519
PETITION EXPRESSLY WAIVES THEIR RIGHT TO APPEAL IN LAW OR EQUITY	520
FROM THE BOARD OF COUNTY COMMISSIONERS' ENTRY OF ANY RESOLUTION	521
PERTAINING TO THIS SPECIAL ANNEXATION PROCEDURE, ALTHOUGH A WRIT	522
OF MANDAMUS MAY BE SOUGHT TO COMPEL THE BOARD TO PERFORM ITS	523
DUTIES REQUIRED BY LAW FOR THIS SPECIAL ANNEXATION PROCEDURE."	524

(B) Upon the filing of the petition in the office of the	525
clerk of the board of county commissioners, the clerk shall cause	526
the petition to be entered upon the board's journal at its next	527
regular session. This entry shall be the first official act of the	528
board on the petition. Within five days after the filing of the	529
petition, the agent for the petitioners shall notify in the manner	530
and form specified in this division the clerk of the legislative	531
authority of the municipal corporation to which annexation is	532
proposed, the fiscal officer of each township any portion of which	533
is included within the territory proposed for annexation, the	534
clerk of the board of county commissioners of each county in which	535
the territory proposed for annexation is located other than the	536
county in which the petition is filed, and the owners of property	537
adjacent to the territory proposed for annexation or adjacent to a	538
road that is adjacent to that territory and located directly	539
across that road from that territory. The notice shall refer to	540
the time and date when the petition was filed and the county in	541
which it was filed and shall have attached or shall be accompanied	542
by a copy of the petition and any attachments or documents	543
accompanying the petition as filed.	544

Notice to a property owner is sufficient if sent by regular	545
United States mail to the tax mailing address listed on the county	546
auditor's records. Notice to the appropriate government officer	547
shall be given by certified mail, return receipt requested, or by	548
causing the notice to be personally served on the officer, with	549
proof of service by affidavit of the person who delivered the	550
notice. Proof of service of the notice on each appropriate	551
government officer shall be filed with the board of county	552
commissioners with which the petition was filed.	553

(C) Within twenty days after the date that the petition is	554
filed, the legislative authority of the municipal corporation to	555
which annexation is proposed shall adopt an ordinance or	556
resolution stating what services the municipal corporation will	557
provide, and an approximate date by which it will provide them, to	558
the territory proposed for annexation, upon annexation. The	559
municipal corporation is entitled in its sole discretion to	560
provide to the territory proposed for annexation, upon annexation,	561
services in addition to the services described in that ordinance	562
or resolution.	563

If the territory proposed for annexation is subject to zoning	564
regulations adopted under either Chapter 303. or 519. of the	565
Revised Code at the time the petition is filed, the legislative	566
authority of the municipal corporation also shall adopt an	567
ordinance or resolution stating that, if the territory is annexed	568
and becomes subject to zoning by the municipal corporation and	569
that municipal zoning permits uses in the annexed territory that	570
the municipal corporation determines are clearly incompatible with	571
the uses permitted under current county or township zoning	572
regulations in the adjacent land remaining within the township	573
from which the territory was annexed, the legislative authority of	574
the municipal corporation will require, in the zoning ordinance	575
permitting the incompatible uses, the owner of the annexed	576
territory to provide a buffer separating the use of the annexed	577
territory and the adjacent land remaining within the township. For	578
the purposes of this section, "buffer" includes open space,	579
landscaping, fences, walls, and other structured elements; streets	580
and street rights-of-way; and bicycle and pedestrian paths and	581
sidewalks.	582

The clerk of the legislative authority of the municipal	583
corporation to which annexation is proposed shall file the	584
ordinances or resolutions adopted under this division with the	585
board of county commissioners within twenty days following the	586
date that the petition is filed. The board shall make these	587
ordinances or resolutions available for public inspection.	588

(D) Within twenty-five days after the date that the petition	589
is filed, the legislative authority of the municipal corporation	590
to which annexation is proposed and each township any portion of	591
which is included within the territory proposed for annexation may	592
adopt and file with the board of county commissioners an ordinance	593
or resolution consenting or objecting to the proposed annexation.	594
An objection to the proposed annexation shall be based solely upon	595
the petition's failure to meet the conditions specified in	596
division (E) of this section.	597

If the municipal corporation and each of those townships	598
timely files an ordinance or resolution consenting to the proposed	599
annexation, the board at its next regular session shall enter upon	600
its journal a resolution granting the proposed annexation. If,	601
instead, the municipal corporation or any of those townships files	602
an ordinance or resolution that objects to the proposed	603
annexation, the board of county commissioners shall proceed as	604
provided in division (E) of this section. Failure of the municipal	605
corporation or any of those townships to timely file an ordinance	606
or resolution consenting or objecting to the proposed annexation	607
shall be deemed to constitute consent by that municipal	608
corporation or township to the proposed annexation.	609

(E) Unless the petition is granted under division (D) of this	610
section, not less than thirty or more than forty-five days after	611
the date that the petition is filed, the board of county	612
commissioners shall review it to determine if each of the	613
following conditions has been met:	614

(1) The petition meets all the requirements set forth in, and	615
was filed in the manner provided in, section 709.021 of the	616
Revised Code.	617

(2) The persons who signed the petition are owners of the	618
real estate located in the territory proposed for annexation and	619
constitute all of the owners of real estate in that territory.	620

(3) The territory proposed for annexation does not exceed	621
five hundred acres.	622

(4) The territory proposed for annexation shares a contiguous	623
boundary with the municipal corporation to which annexation is	624
proposed for a continuous length of at least five per cent of the	625
perimeter of the territory proposed for annexation.	626

(5) The annexation will not create an unincorporated area of	627
the township that is completely surrounded by the territory	628
proposed for annexation.	629

(6) The municipal corporation to which annexation is proposed	630
has agreed to provide to the territory proposed for annexation the	631
services specified in the relevant ordinance or resolution adopted	632
under division (C) of this section.	633

(7) If a street or highway will be divided or segmented by	634
the boundary line between the township and the municipal	635
corporation as to create a road maintenance problem, the municipal	636
corporation to which annexation is proposed has agreed as a	637
condition of the annexation to assume the maintenance of that	638
street or highway or to otherwise correct the problem. As used in	639
this section, "street" or "highway" has the same meaning as in	640
section 4511.01 of the Revised Code.	641

(F) Not less than thirty or more than forty-five days after	642
the date that the petition is filed, if the petition is not	643
granted under division (D) of this section, the board of county	644
commissioners, if it finds that each of the conditions specified	645
in division (E) of this section has been met, shall enter upon its	646
journal a resolution granting the annexation. If the board of	647
county commissioners finds that one or more of the conditions	648
specified in division (E) of this section have not been met, it	649
shall enter upon its journal a resolution that states which of	650
those conditions the board finds have not been met and that denies	651
the petition.	652

(G) If a petition is granted under division (D) or (F) of	653
this section, the clerk of the board of county commissioners shall	654
proceed as provided in division (C)(1) of section 709.033 of the	655
Revised Code, except that no recording or hearing exhibits would	656
be involved. There is no appeal in law or equity from the board's	657
entry of any resolution under this section, but any party may seek	658
a writ of mandamus to compel the board of county commissioners to	659
perform its duties under this section.	660

(H) Notwithstanding anything to the contrary in section	661
503.07 of the Revised Code, unless otherwise provided in an	662
annexation agreement entered into pursuant to section 709.192 of	663
the Revised Code or in a cooperative economic development	664
agreement entered into pursuant to section 701.07 of the Revised	665
Code, territory annexed into a municipal corporation pursuant to	666
this section shall not at any time be excluded from the township	667
under section 503.07 of the Revised Code and, thus, remains	668
subject to the township's real property taxes.	669

(I) If territory is annexed to a municipal corporation under	670
this section, the legislative authority of the municipal	671
corporation shall not authorize or grant an exemption with respect	672
to property in that territory under section 725.02, 1728.10,	673
3735.67, 5709.40, 5709.41, 5709.62, 5709.632, or 5709.88 of the	674
Revised Code unless the board of township trustees consents to the	675
exemption or the municipal corporation agrees to reimburse the	676
township for any revenue lost or forgone because of the exemption.	677

(J) Any owner of land that remains within a township and that	678
is adjacent to territory annexed pursuant to this section who is	679
directly affected by the failure of the annexing municipal	680
corporation to enforce compliance with any zoning ordinance it	681
adopts under division (C) of this section requiring the owner of	682
the annexed territory to provide a buffer zone, may commence in	683
the court of common pleas a civil action against that owner to	684
enforce compliance with that buffer requirement whenever the	685
required buffer is not in place before any development of the	686
annexed territory begins.	687

Sec. 709.033.  (A) After the hearing on a petition for	688
annexation, the board of county commissioners shall enter upon its	689
journal a resolution granting the annexation if it finds, based	690
upon a preponderance of the substantial, reliable, and probative	691
evidence on the whole record, that each of the following	692
conditions has been met:	693

(1) The petition meets all the requirements set forth in, and	694
was filed in the manner provided in, section 709.02 of the Revised	695
Code.	696

(2) The persons who signed the petition are owners of real	697
estate located in the territory proposed to be annexed in the	698
petition, and, as of the time the petition was filed with the	699
board of county commissioners, the number of valid signatures on	700
the petition constituted a majority of the owners of real estate	701
in that territory. Any signatures removed under division (C) of	702
section 709.03 of the Revised Code shall no longer be considered	703
valid for purposes of this section when determining the number of	704
valid signatures on the petition as of the time the petition was	705
filed.	706

(3) The municipal corporation to which the territory is	707
proposed to be annexed has complied with division (D) of section	708
709.03 of the Revised Code.	709

(4) The territory proposed to be annexed is not unreasonably	710
large.	711

(5) On balance, the general good of the territory proposed to	712
be annexed will be served, and the benefits to the territory	713
proposed to be annexed and the surrounding area will outweigh the	714
detriments to the territory proposed to be annexed and the	715
surrounding area, if the annexation petition is granted. As used	716
in division (A)(5) of this section, "surrounding area" means the	717
territory within the unincorporated area of any township located	718
one-half mile or less from any of the territory proposed to be	719
annexed.	720

(6) No street or highway will be divided or segmented by the	721
boundary line between a township and the municipal corporation as	722
to create a road maintenance problem, or, if a street or highway	723
will be so divided or segmented, the municipal corporation has	724
agreed, as a condition of the annexation, that it will assume the	725
maintenance of that street or highway. For the purposes of this	726
division, "street" or "highway" has the same meaning as in section	727
4511.01 of the Revised Code.	728

(B) The board of county commissioners shall enter upon its	729
journal a resolution granting or denying the petition for	730
annexation within thirty days after the hearing provided for in	731
section 709.032 of the Revised Code. The resolution shall include	732
specific findings of fact as to whether each of the conditions	733
listed in divisions (A)(1) to (6) of this section has been met.	734
Upon journalization of the resolution, the clerk of the board	735
shall send a certified copy of it to the agent for the	736
petitioners, the clerk of the legislative authority of the	737
municipal corporation to which annexation is proposed, the fiscal	738
officer of each township in which the territory proposed for	739
annexation is located, and the clerk of the board of county	740
commissioners of each county in which the territory proposed for	741
annexation is located other than the county in which the petition	742
is filed. The clerk of the board shall take no further action	743
until the expiration of thirty days after the date of	744
journalization.	745

(C) After the expiration of that thirty-day period, if no	746
appeal has been timely filed under section 709.07 of the Revised	747
Code, the clerk of the board of county commissioners shall take	748
one of the following actions:	749

(1) If the board granted the petition for annexation, the	750
clerk shall deliver a certified copy of the entire record of the	751
annexation proceedings, including all resolutions of the board,	752
signed by a majority of the members of the board, the petition,	753
map, and all other papers on file, the recording of the	754
proceedings, if a copy is available, and exhibits presented at the	755
hearing relating to the annexation proceedings, to the auditor or	756
clerk of the municipal corporation to which annexation is	757
proposed.	758

(2) If the board denied the petition for annexation, the	759
clerk shall send a certified copy of its resolution denying the	760
annexation to the agent for the petitioners and to the clerk of	761
the municipal corporation to which the annexation was proposed.	762

(D) If an appeal is filed in a timely manner under section	763
709.07 of the Revised Code from the determination of the board of	764
county commissioners granting or denying the petition for	765
annexation, the clerk of the board shall take further action only	766
in accordance with that section.	767

Sec. 725.02.  (A) The portion of the assessed valuation of	768
improvements constructed pursuant to a development agreement, and	769
the portion of the increase in the assessed valuation after the	770
commencement of rehabilitation of improvements rehabilitated	771
pursuant to a development agreement declared to be a public	772
purpose in the development agreement shall be exempt from real	773
property taxation by all political subdivisions and taxing	774
districts. Except as otherwise provided in division (B) of this	775
section, the portion of the assessed valuation of improvements	776
declared to be a public purpose and exempted from taxation shall	777
not exceed seventy-five per cent of the assessed valuation of the	778
improvements for each year of the exemption period.	779

(B) With the approval under this division of the board of	780
education of the city, local, or exempted village school district	781
within the territory of which the improvements are or will be	782
located, the portion of the assessed valuation of improvements	783
exempted from taxation may exceed seventy-five per cent, but shall	784
not exceed one hundred per cent. The legislative authority of the	785
municipal corporation shall deliver to the board of education a	786
notice stating its intent to declare improvements to be a public	787
purpose under the agreement. The notice shall be delivered not	788
later than forty-five days prior to execution of the agreement by	789
the legislative authority, excluding Saturdays, Sundays, and legal	790
holidays as defined in section 1.14 of the Revised Code. The	791
notice shall describe the parcel and the improvements, provide an	792
estimate of the true value in money of the improvements, specify	793
the period for which the improvements would be exempted from	794
taxation and the percentage of the assessed valuation of the	795
improvements that would be exempted, and indicate the date on	796
which the legislative authority intends to execute the agreement.	797
The board of education, by resolution adopted by a majority of the	798
board, may approve the exemption for the exemption percentage	799
specified in the notice, may disapprove the exemption for the	800
percentage of the improvements to be exempted in excess of	801
seventy-five per cent, or may approve the exemption on the	802
condition that the legislative authority and the board negotiate	803
an agreement providing for compensation to the school district	804
equal in value to a percentage of the taxes that would be payable	805
on the portion of the assessed valuation of the improvements in	806
excess of seventy-five per cent were that portion to be subject to	807
taxation. The board of education shall certify its resolution to	808
the legislative authority not later than fourteen days prior to	809
the date the legislative authority intends to execute the	810
agreement as indicated in the notice. If the board of education	811
approves the exemption on the condition that a compensation	812
agreement be negotiated, the board in its resolution shall propose	813
a compensation percentage. If the board of education and the	814
legislative authority negotiate a mutually acceptable compensation	815
agreement, the legislative authority may declare up to one hundred	816
per cent of the assessed valuation of the improvements to be a	817
public purpose and exempted from taxation. If the board and the	818
legislative authority fail to negotiate a mutually acceptable	819
compensation agreement, the legislative authority may declare not	820
more than seventy-five per cent of the assessed valuation of the	821
improvements to be a public purpose and exempted from taxation. If	822
the board fails to certify a resolution to the legislative	823
authority within the time prescribed by this division, the	824
legislative authority thereupon may declare up to one hundred per	825
cent of the assessed valuation of the improvements to be a public	826
purpose and exempted from taxation. The legislative authority may	827
execute a development agreement at any time after the board of	828
education certifies its resolution approving the exemption to the	829
legislative authority, or, if the board approves the exemption on	830
the condition that a mutually acceptable compensation agreement be	831
negotiated, at any time after the compensation agreement is agreed	832
to by the board and the legislative authority.	833

If a board of education has adopted a resolution waiving its	834
right to approve exemptions from taxation granted pursuant to	835
development agreements and the resolution remains in effect,	836
approval of such exemptions by the board is not required under	837
this division. If a board of education has adopted a resolution	838
allowing a legislative authority to deliver the notice required	839
under this division fewer than forty-five business days prior to	840
the legislative authority's execution of the agreement, the	841
legislative authority shall deliver the notice to the board not	842
later than the number of days prior to such execution as	843
prescribed by the board in its resolution. If a board of education	844
adopts a resolution waiving its right to approve exemptions or	845
shortening the notification period, the board shall certify a copy	846
of the resolution to the legislative authority. If the board of	847
education rescinds such a resolution, it shall certify notice of	848
the rescission to the legislative authority.	849

If the legislative authority is not required by this division	850
to notify the board of education of the legislative authority's	851
intent to declare improvements to be a public purpose, the	852
legislative authority shall comply with the notice requirements	853
imposed under section 5709.83 of the Revised Code, unless the	854
board has adopted a resolution under that section waiving its	855
right to receive such a notice.	856

(C) The exemption shall commence on the date of the execution	857
of the development agreement therefor and extend for the number of	858
years designated in the development agreement and thereafter for	859
so long as there are outstanding any urban renewal bonds payable	860
from the urban renewal service payments provided for in the	861
development agreement. Any such exemption shall be claimed and	862
allowed in the same or a similar manner as in the case of other	863
real property exemptions and no such claim shall be allowed unless	864
the municipal corporation wherein said property is located	865
certifies that an exemption period has been specified and that a	866
development agreement has been entered into and is in effect. If	867
an exemption status changes during a tax year, the procedure for	868
the apportionment of the taxes for said year shall be the same as	869
in the case of other changes in tax exemption status during the	870
year.	871

(D) An agreement that satisfies the requirements of either	872
division (C)(1)(a) or (C)(1)(c) of section 725.01 of the Revised	873
Code may be amended to satisfy the requirements of the other two	874
of division (C)(1)(a), (b), or (c) of section 725.01 of the	875
Revised Code and to establish the period of exemption pursuant to	876
this section at any time prior to the completion of the	877
construction or rehabilitation of the improvements of which all or	878
a portion of the assessed valuation is to be exempt from real	879
property taxation pursuant to this section. The execution of the	880
amendment of such agreement shall be the execution of the	881
development agreement for the purpose of this section.	882

(E) No legislative authority may grant an exemption under	883
this section with respect to property in territory annexed to the	884
municipal corporation pursuant to section 709.023 of the Revised	885
Code unless the board of township trustees consents to the	886
exemption or the legislative authority agrees to reimburse the	887
township for any revenue lost or forgone because of the exemption.	888

Sec. 1728.10.  (A) The improvements made in the development	889
or redevelopment of a blighted area pursuant to Chapter 1728. of	890
the Revised Code are hereby declared to be a public purpose, and,	891
except as otherwise provided in this division, not more than	892
seventy-five per cent of the assessed valuation of such	893
improvements may be exempted from taxation. With the approval	894
under this division of the board of education of the city, local,	895
or exempted village school district within the territory of which	896
the improvements are or will be located, the portion of the	897
assessed valuation of the improvements exempted from taxation may	898
exceed seventy-five per cent, but shall not exceed one hundred per	899
cent. The governing body shall deliver to the board of education a	900
notice stating its intent to declare improvements to be a public	901
purpose under the agreement. The notice shall be delivered not	902
later than forty-five days prior to execution of the agreement by	903
the governing body, excluding Saturdays, Sundays, and legal	904
holidays as defined in section 1.14 of the Revised Code. The	905
notice shall describe the parcel and the improvements, provide an	906
estimate of the true value in money of the improvements, specify	907
the period for which the improvements would be exempted from	908
taxation and the percentage of the assessed valuation of the	909
improvement that would be exempted, and indicate the date on which	910
the governing body intends to execute the agreement. The board of	911
education, by resolution adopted by a majority of the board, may	912
approve the exemption for the exemption percentage specified in	913
the notice, may disapprove the exemption for the percentage of the	914
assessed valuation of the improvements to be exempted in excess of	915
seventy-five per cent, or may approve the exemption on the	916
condition that the governing body and the board negotiate an	917
agreement providing for compensation to the school district equal	918
in value to a percentage of the taxes that would be payable on the	919
portion of the assessed valuation of the improvements in excess of	920
seventy-five per cent were that portion to be subject to taxation.	921
The board of education shall certify its resolution to the	922
governing body not later than fourteen days prior to the date the	923
governing body intends to execute the agreement as indicated in	924
the notice. If the board of education approves the exemption on	925
the condition that a compensation agreement be negotiated, the	926
board in its resolution shall propose a compensation percentage.	927
If the board of education and the governing body negotiate a	928
mutually acceptable compensation agreement, up to one hundred per	929
cent of the assessed valuation of the improvements may be exempted	930
from taxation. If the board and the governing body fail to	931
negotiate a mutually acceptable compensation agreement, not more	932
than seventy-five per cent of the assessed valuation of the	933
improvements shall be exempted from taxation. If the board fails	934
to certify a resolution to the governing body within the time	935
prescribed by this division, up to one hundred per cent of the	936
assessed valuation of the improvements may be exempted from	937
taxation. The legislative authority may execute a financial	938
agreement at any time after the board of education certifies its	939
resolution approving the exemption to the legislative authority,	940
or, if the board approves the financial agreement on the condition	941
that a mutually acceptable compensation agreement be negotiated,	942
at any time after the compensation agreement is agreed to by the	943
board and the legislative authority.	944

If a board of education has adopted a resolution waiving its	945
right to approve exemptions from taxation granted pursuant to	946
financial agreements and the resolution remains in effect,	947
approval of such exemptions by the board is not required under	948
this division. If a board of education has adopted a resolution	949
allowing a governing body to deliver the notice required under	950
this division fewer than forty-five business days prior to the	951
governing body's execution of the agreement, the governing body	952
shall deliver the notice to the board not later than the number of	953
days prior to such execution as prescribed by the board in its	954
resolution. If a board of education adopts a resolution waiving	955
its right to approve exemptions or shortening the notification	956
period, the board shall certify a copy of the resolution to the	957
governing body. If the board of education rescinds such a	958
resolution, it shall certify notice of the rescission to the	959
governing body.	960

If the governing body is not required by this division to	961
notify the board of education of the governing body's intent to	962
execute a financial agreement exempting improvements from	963
taxation, the governing body shall comply with the notice	964
requirements imposed under section 5709.83 of the Revised Code,	965
unless the board has adopted a resolution under that section	966
waiving its right to receive such a notice.	967

(B) Improvements shall be thus exempted from taxation for a	968
period of not more than thirty years for one, two, or three family	969
residential dwelling units and twenty years for all other uses of	970
the improvements from the date of the execution of a financial	971
agreement for the development or redevelopment of the property	972
upon which the improvements are to be made pursuant to a financial	973
agreement entered into with the municipal corporation in which	974
said area is situated. Any such exemption shall be claimed and	975
allowed in the same or a similar manner as in the case of other	976
real property exemptions and no such claim shall be allowed unless	977
the municipal corporation wherein said property is situated	978
certifies that a financial agreement with a community urban	979
redevelopment corporation for the development or the redevelopment	980
of the property has been entered into and is in effect as required	981
by Chapter 1728. of the Revised Code. In the event that an	982
exemption status changes during a tax year, the procedure for the	983
apportionment of the taxes for that year shall be the same as in	984
the case of other changes in tax exemption status during the tax	985
year.	986

(C) No legislative authority may grant an exemption under	987
this section with respect to property in territory annexed to the	988
municipal corporation pursuant to section 709.023 of the Revised	989
Code unless the board of township trustees consents to the	990
exemption or the legislative authority agrees to reimburse the	991
township for any revenue lost or forgone because of the exemption.	992

Sec. 3735.66.  The legislative authorities of municipal	993
corporations and counties may survey the housing within their	994
jurisdictions and, after the survey, may adopt resolutions	995
describing the boundaries of community reinvestment areas which	996
contain the conditions required for the finding under division (B)	997
of section 3735.65 of the Revised Code. The findings resulting	998
from the survey shall be incorporated in the resolution describing	999
the boundaries of an area. The legislative authority may stipulate	1000
in the resolution that only new structures or remodeling	1001
classified as to use as commercial, industrial, or residential, or	1002
some combination thereof, and otherwise satisfying the	1003
requirements of section 3735.67 of the Revised Code are eligible	1004
for exemption from taxation under that section. If the resolution	1005
does not include such a stipulation, all new structures and	1006
remodeling satisfying the requirements of section 3735.67 of the	1007
Revised Code are eligible for exemption from taxation regardless	1008
of classification. Whether or not the resolution includes such a	1009
stipulation, the classification of the structures or remodeling	1010
eligible for exemption in the area shall at all times be	1011
consistent with zoning restrictions applicable to the area. For	1012
the purposes of sections 3735.65 to 3735.70 of the Revised Code,	1013
whether a structure or remodeling composed of multiple units is	1014
classified as commercial or residential shall be determined by	1015
resolution or ordinance of the legislative authority or, in the	1016
absence of such a determination, by the classification of the use	1017
of the structure or remodeling under the applicable zoning	1018
regulations.	1019

If construction or remodeling classified as residential is	1020
eligible for exemption from taxation, the resolution shall specify	1021
a percentage, not to exceed one hundred per cent, of the assessed	1022
valuation of such property to be exempted. The percentage	1023
specified shall apply to all residential construction or	1024
remodeling for which exemption is granted.	1025

No exemption is allowed under section 3735.67 of the Revised	1026
Code with respect to property in territory annexed to the	1027
municipal corporation pursuant to section 709.023 of the Revised	1028
Code unless the board of township trustees consents to the	1029
exemption or the legislative authority agrees to reimburse the	1030
township for any revenue lost or forgone because of the exemption.	1031

The resolution adopted pursuant to this section shall be	1032
published in a newspaper of general circulation in the municipal	1033
corporation, if the resolution is adopted by the legislative	1034
authority of a municipal corporation, or in a newspaper of general	1035
circulation in the county, if the resolution is adopted by the	1036
legislative authority of the county, once a week for two	1037
consecutive weeks immediately following its adoption.	1038

Each legislative authority adopting a resolution pursuant to	1039
this section shall designate a housing officer. In addition, each	1040
such legislative authority, not later than fifteen days after the	1041
adoption of the resolution, shall petition the director of	1042
development for the director to confirm the findings described in	1043
the resolution. The petition shall be accompanied by a copy of the	1044
resolution and by a map of the community reinvestment area in	1045
sufficient detail to denote the specific boundaries of the area	1046
and to indicate zoning restrictions applicable to the area. The	1047
director shall determine whether the findings contained in the	1048
resolution are valid, and whether the classification of structures	1049
or remodeling eligible for exemption under the resolution is	1050
consistent with zoning restrictions applicable to the area as	1051
indicated on the map. Within thirty days of receiving the	1052
petition, the director shall forward the director's determination	1053
to the legislative authority. The legislative authority or housing	1054
officer shall not grant any exemption from taxation under section	1055
3735.67 of the Revised Code until the director forwards the	1056
director's determination to the legislative authority. The	1057
director shall assign to each community reinvestment area a unique	1058
designation by which the area shall be identified for purposes of	1059
sections 3735.65 to 3735.70 of the Revised Code.	1060

If zoning restrictions in any part of a community	1061
reinvestment area are changed at any time after the legislative	1062
authority petitions the director under this section, the	1063
legislative authority shall notify the director and shall submit a	1064
map of the area indicating the new zoning restrictions in the	1065
area.	1066

Sec. 4906.06.  (A) An applicant for a certificate shall file	1067
with the office of the chairperson of the power siting board an	1068
application, in such form as the board prescribes, containing the	1069
following information:	1070

(1) A description of the location and of the major utility	1071
facility;	1072

(2) A summary of any studies that have been made by or for	1073
the applicant of the environmental impact of the facility;	1074

(3) A statement explaining the need for the facility;

1075

(4) A statement of the reasons why the proposed location is	1076
best suited for the facility;	1077

(5) A statement of how the facility fits into the applicant's	1078
forecast contained in the report submitted under section 4935.04	1079
of the Revised Code;	1080

(6) Such other information as the applicant may consider	1081
relevant or as the board by rule or order may require. Copies of	1082
the studies referred to in division (A)(2) of this section shall	1083
be filed with the office of the chairperson, if ordered, and shall	1084
be available for public inspection.	1085

The application shall be filed not less than one year nor	1086
more than five years prior to the planned date of commencement of	1087
construction. Either period may be waived by the board for good	1088
cause shown.	1089

(B) Each application shall be accompanied by proof of service	1090
of a copy of such application on the chief executive officer of	1091
each municipal corporation and county, on the board of township	1092
trustees, the board of county commissioners, and the head of each	1093
public agency charged with the duty of protecting the environment	1094
or of planning land use, in the area in which any portion of such	1095
facility is to be located.	1096

(C) Each applicant within fifteen days after the date of the	1097
filing of the application shall give public notice to persons	1098
residing in the municipal corporations, townships, and counties	1099
entitled to receive notice under division (B) of this section, by	1100
the publication of a summary of the application in newspapers of	1101
general circulation in such area. Proof of such publication shall	1102
be filed with the office of the chairperson.	1103

(D) Inadvertent failure of service on, or notice to, any of	1104
the persons identified in divisions (B) and (C) of this section	1105
may be cured pursuant to orders of the board designed to afford	1106
them adequate notice to enable them to participate effectively in	1107
the proceeding. In addition, the board, after filing, may require	1108
the applicant to serve notice of the application or copies thereof	1109
or both upon such other persons, and file proof thereof, as the	1110
board considers appropriate.	1111

(E) An application for an amendment of a certificate shall be	1112
in such form and contain such information as the board prescribes.	1113
Notice of such an application shall be given as required in	1114
divisions (B) and (C) of this section.	1115

(F) Each application for certificate or an amendment shall be	1116
accompanied by the application fee prescribed by board rule. All	1117
application fees, supplemental application fees, and other fees	1118
collected by the board shall be deposited in the state treasury to	1119
the credit of the power siting board fund, which is hereby	1120
created. The chairperson shall administer and authorize	1121
expenditures from the fund for any of the purposes of this	1122
chapter. If the chairperson determines that moneys credited to the	1123
fund from an applicant's fee are not sufficient to pay the board's	1124
expenses associated with its review of the application, the	1125
chairperson shall request the approval of the controlling board to	1126
assess a supplemental application fee upon an applicant to pay	1127
anticipated additional expenses associated with the board's review	1128
of the application or an amendment to an application. If the	1129
chairperson finds that an application fee exceeds the amount	1130
needed to pay the board's expenses for review of the application,	1131
the chairperson shall cause a refund of the excess amount to be	1132
issued to the applicant from the fund.	1133

Sec. 5571.14.  (A)(1) A board of township trustees or	1134
township highway superintendent may determine that an object	1135
bounding any township road and located wholly or in part on the	1136
land belonging to the road interferes with snow or ice removal	1137
from, the maintenance of, or the proper grading, draining, or	1138
dragging of the road, causes the drifting of snow on the road, or	1139
in any other manner obstructs or endangers the public travel of	1140
the road. TheExcept as otherwise provided in division (A)(2) of	1141
this section, the board or superintendent then may declare the	1142
object to be a public nuisance and order the owner, agent, or	1143
occupant of the land on or bordering upon which the object is	1144
maintained to remove it within thirty days. If that person refuses	1145
or neglects to comply with the order, the board or superintendent	1146
shall have the object removed. The expense incurred in that	1147
removal shall be certified to the county auditor and entered on	1148
the tax duplicate against that land, to be collected in the same	1149
manner as other taxes.	1150

(2) When the board of township trustees or township highway	1151
superintendent declares an object to be a public nuisance under	1152
this section for the third time under the same ownership within a	1153
five-year period of time, the thirty-day period otherwise allowed	1154
to the owner to remove the nuisance is reduced to fifteen. The	1155
third and any subsequent public nuisance declarations issued to	1156
the same owner or owners are subject to a fifteen-day remediation	1157
period.	1158

(B)(1) The authority granted in this section is in addition	1159
to the authority granted in section 5543.14 of the Revised Code to	1160
remove vegetation and the authority granted in section 5547.03 of	1161
the Revised Code to remove objects or structures constituting	1162
obstructions.	1163

(2) The authority granted in this section applies to land	1164
belonging to a township road whether owned in fee simple or by	1165
easement.	1166

(3) Objects that may be declared to be a public nuisance	1167
under this section include a fence, post, pole, athletic or	1168
recreational apparatus, rock, or berm, any vegetation, or any	1169
other object identified by the board or superintendent as	1170
interfering with or obstructing the township road under division	1171
(A) of this section.	1172

(C) The authority granted in this section does not apply to	1173
an object that is lawfully entitled to be maintained on land	1174
belonging to a township road pursuant to a franchise or other	1175
grant of public authority.	1176

Sec. 5709.40.  (A) As used in this section:

1177

(1) "Blighted area" and "impacted city" have the same	1178
meanings as in section 1728.01 of the Revised Code.	1179

(2) "Business day" means a day of the week excluding	1180
Saturday, Sunday, and a legal holiday as defined under section	1181
1.14 of the Revised Code.	1182

(3) "Housing renovation" means a project carried out for	1183
residential purposes.	1184

(4) "Improvement" means the increase in the assessed value of	1185
any real property that would first appear on the tax list and	1186
duplicate of real and public utility property after the effective	1187
date of an ordinance adopted under this section were it not for	1188
the exemption granted by that ordinance.	1189

(5) "Incentive district" means an area not more than three	1190
hundred acres in size enclosed by a continuous boundary in which a	1191
project is being, or will be, undertaken and having one or more of	1192
the following distress characteristics:	1193

(a) At least fifty-one per cent of the residents of the	1194
district have incomes of less than eighty per cent of the median	1195
income of residents of the political subdivision in which the	1196
district is located, as determined in the same manner specified	1197
under section 119(b) of the "Housing and Community Development Act	1198
of 1974," 88 Stat. 633, 42 U.S.C. 5318, as amended;	1199

(b) The average rate of unemployment in the district during	1200
the most recent twelve-month period for which data are available	1201
is equal to at least one hundred fifty per cent of the average	1202
rate of unemployment for this state for the same period.	1203

(c) At least twenty per cent of the people residing in the	1204
district live at or below the poverty level as defined in the	1205
federal Housing and Community Development Act of 1974, 42 U.S.C.	1206
5301, as amended, and regulations adopted pursuant to that act.	1207

(d) The district is a blighted area.

1208

(e) The district is in a situational distress area as	1209
designated by the director of development under division (F) of	1210
section 122.23 of the Revised Code.	1211

(f) As certified by the engineer for the political	1212
subdivision, the public infrastructure serving the district is	1213
inadequate to meet the development needs of the district as	1214
evidenced by a written economic development plan or urban renewal	1215
plan for the district that has been adopted by the legislative	1216
authority of the subdivision.	1217

(g) The district is comprised entirely of unimproved land	1218
that is located in a distressed area as defined in section 122.23	1219
of the Revised Code.	1220

(6) "Project" means development activities undertaken on one	1221
or more parcels, including, but not limited to, construction,	1222
expansion, and alteration of buildings or structures, demolition,	1223
remediation, and site development, and any building or structure	1224
that results from those activities.	1225

(7) "Public infrastructure improvement" includes, but is not	1226
limited to, public roads and highways; water and sewer lines;	1227
environmental remediation; land acquisition, including acquisition	1228
in aid of industry, commerce, distribution, or research;	1229
demolition, including demolition on private property when	1230
determined to be necessary for economic development purposes;	1231
stormwater and flood remediation projects, including such projects	1232
on private property when determined to be necessary for public	1233
health, safety, and welfare; the provision of gas, electric, and	1234
communications service facilities; and the enhancement of public	1235
waterways through improvements that allow for greater public	1236
access.	1237

(B) The legislative authority of a municipal corporation, by	1238
ordinance, may declare improvements to certain parcels of real	1239
property located in the municipal corporation to be a public	1240
purpose. Improvements with respect to a parcel that is used or to	1241
be used for residential purposes may be declared a public purpose	1242
under this division only if the parcel is located in a blighted	1243
area of an impacted city. Except with the approval under division	1244
(D) of this section of the board of education of each city, local,	1245
or exempted village school district within which the improvements	1246
are located, not more than seventy-five per cent of an improvement	1247
thus declared to be a public purpose may be exempted from real	1248
property taxation for a period of not more than ten years. The	1249
ordinance shall specify the percentage of the improvement to be	1250
exempted from taxation and the life of the exemption.	1251

An ordinance adopted or amended under this division shall	1252
designate the specific public infrastructure improvements made, to	1253
be made, or in the process of being made by the municipal	1254
corporation that directly benefit, or that once made will directly	1255
benefit, the parcels for which improvements are declared to be a	1256
public purpose. The service payments provided for in section	1257
5709.42 of the Revised Code shall be used to finance the public	1258
infrastructure improvements designated in the ordinance, for the	1259
purpose described in division (D)(1) of this section, or as	1260
provided in section 5709.43 of the Revised Code.	1261

(C)(1) The legislative authority of a municipal corporation	1262
may adopt an ordinance creating an incentive district and	1263
declaring improvements to parcels within the district to be a	1264
public purpose and, except as provided in division (F) of this	1265
section, exempt from taxation as provided in this section, but no	1266
legislative authority of a municipal corporation that has a	1267
population that exceeds twenty-five thousand, as shown by the most	1268
recent federal decennial census, shall adopt an ordinance that	1269
creates an incentive district if the sum of the taxable value of	1270
real property in the proposed district for the preceding tax year	1271
and the taxable value of all real property in the municipal	1272
corporation that would have been taxable in the preceding year	1273
were it not for the fact that the property was in an existing	1274
incentive district and therefore exempt from taxation exceeds	1275
twenty-five per cent of the taxable value of real property in the	1276
municipal corporation for the preceding tax year. The ordinance	1277
shall delineate the boundary of the district and specifically	1278
identify each parcel within the district. A district may not	1279
include any parcel that is or has been exempted from taxation	1280
under division (B) of this section or that is or has been within	1281
another district created under this division. An ordinance may	1282
create more than one such district, and more than one ordinance	1283
may be adopted under division (C)(1) of this section.	1284

(2) Not later than thirty days prior to adopting an ordinance	1285
under division (C)(1) of this section, if the municipal	1286
corporation intends to apply for exemptions from taxation under	1287
section 5709.911 of the Revised Code on behalf of owners of real	1288
property located within the proposed incentive district, the	1289
legislative authority of a municipal corporation shall conduct a	1290
public hearing on the proposed ordinance. Not later than thirty	1291
days prior to the public hearing, the legislative authority shall	1292
give notice of the public hearing and the proposed ordinance by	1293
first class mail to every real property owner whose property is	1294
located within the boundaries of the proposed incentive district	1295
that is the subject of the proposed ordinance.	1296

(3)(a) An ordinance adopted under division (C)(1) of this	1297
section shall specify the life of the incentive district and the	1298
percentage of the improvements to be exempted, shall designate the	1299
public infrastructure improvements made, to be made, or in the	1300
process of being made, that benefit or serve, or, once made, will	1301
benefit or serve parcels in the district. The ordinance also shall	1302
identify one or more specific projects being, or to be, undertaken	1303
in the district that place additional demand on the public	1304
infrastructure improvements designated in the ordinance. The	1305
project identified may, but need not be, the project under	1306
division (C)(3)(b) of this section that places real property in	1307
use for commercial or industrial purposes. Except as otherwise	1308
permitted under that division, the service payments provided for	1309
in section 5709.42 of the Revised Code shall be used to finance	1310
the designated public infrastructure improvements, for the purpose	1311
described in division (D)(1) or (E) of this section, or as	1312
provided in section 5709.43 of the Revised Code.	1313

An ordinance adopted under division (C)(1) of this section on	1314
or after the effective date of this amendmentMarch 30, 2006,	1315
shall not designate police or fire equipment as public	1316
infrastructure improvements, and no service payment provided for	1317
in section 5709.42 of the Revised Code and received by the	1318
municipal corporation under the ordinance shall be used for police	1319
or fire equipment.	1320

(b) An ordinance adopted under division (C)(1) of this	1321
section may authorize the use of service payments provided for in	1322
section 5709.42 of the Revised Code for the purpose of housing	1323
renovations within the incentive district, provided that the	1324
ordinance also designates public infrastructure improvements that	1325
benefit or serve the district, and that a project within the	1326
district places real property in use for commercial or industrial	1327
purposes. Service payments may be used to finance or support	1328
loans, deferred loans, and grants to persons for the purpose of	1329
housing renovations within the district. The ordinance shall	1330
designate the parcels within the district that are eligible for	1331
housing renovation. The ordinance shall state separately the	1332
amounts or the percentages of the expected aggregate service	1333
payments that are designated for each public infrastructure	1334
improvement and for the general purpose of housing renovations.	1335

(4) Except with the approval of the board of education of	1336
each city, local, or exempted village school district within the	1337
territory of which the incentive district is or will be located,	1338
and subject to division (E) of this section, the life of an	1339
incentive district shall not exceed ten years, and the percentage	1340
of improvements to be exempted shall not exceed seventy-five per	1341
cent. With approval of the board of education, the life of a	1342
district may be not more than thirty years, and the percentage of	1343
improvements to be exempted may be not more than one hundred per	1344
cent. The approval of a board of education shall be obtained in	1345
the manner provided in division (D) of this section.	1346

(D)(1) If the ordinance declaring improvements to a parcel to	1347
be a public purpose or creating an incentive district specifies	1348
that payments in lieu of taxes provided for in section 5709.42 of	1349
the Revised Code shall be paid to the city, local, or exempted	1350
village school district in which the parcel or incentive district	1351
is located in the amount of the taxes that would have been payable	1352
to the school district if the improvements had not been exempted	1353
from taxation, the percentage of the improvement that may be	1354
exempted from taxation may exceed seventy-five per cent, and the	1355
exemption may be granted for up to thirty years, without the	1356
approval of the board of education as otherwise required under	1357
division (D)(2) of this section.	1358

(2) Improvements with respect to a parcel may be exempted	1359
from taxation under division (B) of this section, and improvements	1360
to parcels within an incentive district may be exempted from	1361
taxation under division (C) of this section, for up to ten years	1362
or, with the approval under this paragraph of the board of	1363
education of the city, local, or exempted village school district	1364
within which the parcel or district is located, for up to thirty	1365
years. The percentage of the improvement exempted from taxation	1366
may, with such approval, exceed seventy-five per cent, but shall	1367
not exceed one hundred per cent. Not later than forty-five	1368
business days prior to adopting an ordinance under this section	1369
declaring improvements to be a public purpose that is subject to	1370
approval by a board of education under this division, the	1371
legislative authority shall deliver to the board of education a	1372
notice stating its intent to adopt an ordinance making that	1373
declaration. The notice regarding improvements with respect to a	1374
parcel under division (B) of this section shall identify the	1375
parcels for which improvements are to be exempted from taxation,	1376
provide an estimate of the true value in money of the	1377
improvements, specify the period for which the improvements would	1378
be exempted from taxation and the percentage of the improvement	1379
that would be exempted, and indicate the date on which the	1380
legislative authority intends to adopt the ordinance. The notice	1381
regarding improvements to parcels within an incentive district	1382
under division (C) of this section shall delineate the boundaries	1383
of the district, specifically identify each parcel within the	1384
district, identify each anticipated improvement in the district,	1385
provide an estimate of the true value in money of each such	1386
improvement, specify the life of the district and the percentage	1387
of improvements that would be exempted, and indicate the date on	1388
which the legislative authority intends to adopt the ordinance.	1389
The board of education, by resolution adopted by a majority of the	1390
board, may approve the exemption for the period or for the	1391
exemption percentage specified in the notice; may disapprove the	1392
exemption for the number of years in excess of ten, may disapprove	1393
the exemption for the percentage of the improvement to be exempted	1394
in excess of seventy-five per cent, or both; or may approve the	1395
exemption on the condition that the legislative authority and the	1396
board negotiate an agreement providing for compensation to the	1397
school district equal in value to a percentage of the amount of	1398
taxes exempted in the eleventh and subsequent years of the	1399
exemption period or, in the case of exemption percentages in	1400
excess of seventy-five per cent, compensation equal in value to a	1401
percentage of the taxes that would be payable on the portion of	1402
the improvement in excess of seventy-five per cent were that	1403
portion to be subject to taxation, or other mutually agreeable	1404
compensation.	1405

(3) The board of education shall certify its resolution to	1406
the legislative authority not later than fourteen days prior to	1407
the date the legislative authority intends to adopt the ordinance	1408
as indicated in the notice. If the board of education and the	1409
legislative authority negotiate a mutually acceptable compensation	1410
agreement, the ordinance may declare the improvements a public	1411
purpose for the number of years specified in the ordinance or, in	1412
the case of exemption percentages in excess of seventy-five per	1413
cent, for the exemption percentage specified in the ordinance. In	1414
either case, if the board and the legislative authority fail to	1415
negotiate a mutually acceptable compensation agreement, the	1416
ordinance may declare the improvements a public purpose for not	1417
more than ten years, and shall not exempt more than seventy-five	1418
per cent of the improvements from taxation. If the board fails to	1419
certify a resolution to the legislative authority within the time	1420
prescribed by this division, the legislative authority thereupon	1421
may adopt the ordinance and may declare the improvements a public	1422
purpose for up to thirty years, or, in the case of exemption	1423
percentages proposed in excess of seventy-five per cent, for the	1424
exemption percentage specified in the ordinance. The legislative	1425
authority may adopt the ordinance at any time after the board of	1426
education certifies its resolution approving the exemption to the	1427
legislative authority, or, if the board approves the exemption on	1428
the condition that a mutually acceptable compensation agreement be	1429
negotiated, at any time after the compensation agreement is agreed	1430
to by the board and the legislative authority.	1431

(4) If a board of education has adopted a resolution waiving	1432
its right to approve exemptions from taxation under this section	1433
and the resolution remains in effect, approval of exemptions by	1434
the board is not required under division (D) of this section. If a	1435
board of education has adopted a resolution allowing a legislative	1436
authority to deliver the notice required under division (D) of	1437
this section fewer than forty-five business days prior to the	1438
legislative authority's adoption of the ordinance, the legislative	1439
authority shall deliver the notice to the board not later than the	1440
number of days prior to such adoption as prescribed by the board	1441
in its resolution. If a board of education adopts a resolution	1442
waiving its right to approve agreements or shortening the	1443
notification period, the board shall certify a copy of the	1444
resolution to the legislative authority. If the board of education	1445
rescinds such a resolution, it shall certify notice of the	1446
rescission to the legislative authority.	1447

(5) If the legislative authority is not required by division	1448
(D) of this section to notify the board of education of the	1449
legislative authority's intent to declare improvements to be a	1450
public purpose, the legislative authority shall comply with the	1451
notice requirements imposed under section 5709.83 of the Revised	1452
Code, unless the board has adopted a resolution under that section	1453
waiving its right to receive such a notice.	1454

(E)(1) If a proposed ordinance under division (C)(1) of this	1455
section exempts improvements with respect to a parcel within an	1456
incentive district for more than ten years, or the percentage of	1457
the improvement exempted from taxation exceeds seventy-five per	1458
cent, not later than forty-five business days prior to adopting	1459
the ordinance the legislative authority of the municipal	1460
corporation shall deliver to the board of county commissioners of	1461
the county within which the incentive district will be located a	1462
notice that statesstating its intent to adopt an ordinance	1463
creating an incentive district to the board of commissioners of	1464
the county in which the district will be located and to the board	1465
of trustees of any township not excluded from the municipal	1466
corporation under section 503.07 of the Revised Code and within	1467
which the district will be located. The notice shall be delivered	1468
not less than forty-five business days before the adoption of the	1469
ordinance, and shall include a copy of the proposed ordinance,	1470
identify the parcels for which improvements are to be exempted	1471
from taxation, provide an estimate of the true value in money of	1472
the improvements, specify the period of time for which the	1473
improvements would be exempted from taxation, specify the	1474
percentage of the improvements that would be exempted from	1475
taxation, and indicate the date on which the legislative authority	1476
intends to adopt the ordinance.	1477

(2) The board of county commissioners or the board of	1478
township trustees, by resolution adopted by a majority of the	1479
board, may object to the exemption for the number of years in	1480
excess of ten, may object to the exemption for the percentage of	1481
the improvement to be exempted in excess of seventy-five per cent,	1482
or both. If thea board of county commissioners objects, the board	1483
may negotiate a mutually acceptable compensation agreement with	1484
the legislative authority. In no case shall the compensation	1485
provided to the board exceed the property taxes foregoneforgone	1486
due to the exemption. If thea board of county commissioners	1487
objects, and the board and legislative authority fail to negotiate	1488
a mutually acceptable compensation agreement, the ordinance	1489
adopted under division (C)(1) of this section shall provide to the	1490
board compensation in the eleventh and subsequent years of the	1491
exemption period equal in value to not more than fifty per cent of	1492
the taxes that would be payable to the county or township or, if	1493
the board's objection includes an objection to an exemption	1494
percentage in excess of seventy-five per cent, compensation equal	1495
in value to not more than fifty per cent of the taxes that would	1496
be payable to the county,or township on the portion of the	1497
improvement in excess of seventy-five per cent, were that portion	1498
to be subject to taxation. TheA board of county commissioners	1499
shall certify its resolution to the legislative authority not	1500
later than thirty days after receipt of the notice.	1501

(3) If the board of county commissioners does not object or	1502
fails to certify itsno resolution objecting to an exemption is	1503
certified within thirty days after receipt of the notice, the	1504
legislative authority may adopt the ordinance, and no compensation	1505
shall be provided to the board of county commissioners. If thea	1506
board timely certifies its resolution objecting to the ordinance,	1507
the legislative authority may adopt the ordinance at any time	1508
after a mutually acceptable compensation agreement is agreed to by	1509
the board and the legislative authority, or, if no compensation	1510
agreement is negotiated, at any time after the legislative	1511
authority agrees in the proposed ordinance to provide compensation	1512
to the board of fifty per cent of the taxes that would be payable	1513
to the county or township in the eleventh and subsequent years of	1514
the exemption period or on the portion of the improvement in	1515
excess of seventy-five per cent, were that portion to be subject	1516
to taxation.	1517

(4) No legislative authority may grant an exemption under	1518
this section with respect to property in territory annexed to the	1519
municipal corporation pursuant to section 709.023 of the Revised	1520
Code unless the board of township trustees consents to the	1521
exemption or the legislative authority agrees to reimburse the	1522
township for any revenue lost or forgone because of the exemption.	1523

(F) Service payments in lieu of taxes that are attributable	1524
to any amount by which the effective tax rate of either a renewal	1525
levy with an increase or a replacement levy exceeds the effective	1526
tax rate of the levy renewed or replaced, or that are attributable	1527
to an additional levy, for a levy authorized by the voters for any	1528
of the following purposes on or after January 1, 2006, and which	1529
are provided pursuant to an ordinance creating an incentive	1530
district under division (C)(1) of this section that is adopted on	1531
or after January 1, 2006, shall be distributed to the appropriate	1532
taxing authority as required under division (C) of section 5709.42	1533
of the Revised Code in an amount equal to the amount of taxes from	1534
that additional levy or from the increase in the effective tax	1535
rate of such renewal or replacement levy that would have been	1536
payable to that taxing authority from the following levies were it	1537
not for the exemption authorized under division (C) of this	1538
section:	1539

(1) A tax levied under division (L) of section 5705.19 or	1540
section 5705.191 of the Revised Code for community mental	1541
retardation and developmental disabilities programs and services	1542
pursuant to Chapter 5126. of the Revised Code;	1543

(2) A tax levied under division (Y) of section 5705.19 of the	1544
Revised Code for providing or maintaining senior citizens services	1545
or facilities;	1546

(3) A tax levied under section 5705.22 of the Revised Code	1547
for county hospitals;	1548

(4) A tax levied by a joint-county district or by a county	1549
under section 5705.19, 5705.191, or 5705.221 of the Revised Code	1550
for alcohol, drug addiction, and mental health services or	1551
facilities;	1552

(5) A tax levied under section 5705.23 of the Revised Code	1553
for library purposes;	1554

(6) A tax levied under section 5705.24 of the Revised Code	1555
for the support of children services and the placement and care of	1556
children;	1557

(7) A tax levied under division (Z) of section 5705.19 of the	1558
Revised Code for the provision and maintenance of zoological park	1559
services and facilities under section 307.76 of the Revised Code;	1560

(8) A tax levied under section 511.27 or division (H) of	1561
section 5705.19 of the Revised Code for the support of township	1562
park districtsAny tax levied by a township other than a tax	1563
imposed to pay for current expenses or for general permanent	1564
improvements;	1565

(9) A tax levied under division (A), (F), or (H) of section	1566
5705.19 of the Revised Code for parks and recreational purposes of	1567
a joint recreation district organized pursuant to division (B) of	1568
section 755.14 of the Revised Code;	1569

(10) A tax levied under section 1545.20 or 1545.21 of the	1570
Revised Code for park district purposes;	1571

(11) A tax levied under section 5705.191 of the Revised Code	1572
for the purpose of making appropriations for public assistance;	1573
human or social services; public relief; public welfare; public	1574
health and hospitalization; and support of general hospitals;	1575

(12) A tax levied under section 3709.29 of the Revised Code	1576
for a general health district program.	1577

(G) An exemption from taxation granted under this section	1578
commences with the tax year specified in the ordinance so long as	1579
the year specified in the ordinance commences after the effective	1580
date of the ordinance. If the ordinance specifies a year	1581
commencing before the effective date of the resolution or	1582
specifies no year whatsoever, the exemption commences with the tax	1583
year in which an exempted improvement first appears on the tax	1584
list and duplicate of real and public utility property and that	1585
commences after the effective date of the ordinance. Except as	1586
otherwise provided in this division, the exemption ends on the	1587
date specified in the ordinance as the date the improvement ceases	1588
to be a public purpose or the incentive district expires, or ends	1589
on the date on which the public infrastructure improvements and	1590
housing renovations are paid in full from the municipal public	1591
improvement tax increment equivalent fund established under	1592
division (A) of section 5709.43 of the Revised Code, whichever	1593
occurs first. The exemption of an improvement with respect to a	1594
parcel or within an incentive district may end on a later date, as	1595
specified in the ordinance, if the legislative authority and the	1596
board of education of the city, local, or exempted village school	1597
district within which the parcel or district is located have	1598
entered into a compensation agreement under section 5709.82 of the	1599
Revised Code with respect to the improvement, and the board of	1600
education has approved the term of the exemption under division	1601
(D)(2) of this section, but in no case shall the improvement be	1602
exempted from taxation for more than thirty years. Exemptions	1603
shall be claimed and allowed in the same manner as in the case of	1604
other real property exemptions. If an exemption status changes	1605
during a year, the procedure for the apportionment of the taxes	1606
for that year is the same as in the case of other changes in tax	1607
exemption status during the year.	1608

(H) Additional municipal financing of public infrastructure	1609
improvements and housing renovations may be provided by any	1610
methods that the municipal corporation may otherwise use for	1611
financing such improvements or renovations. If the municipal	1612
corporation issues bonds or notes to finance the public	1613
infrastructure improvements and housing renovations and pledges	1614
money from the municipal public improvement tax increment	1615
equivalent fund to pay the interest on and principal of the bonds	1616
or notes, the bonds or notes are not subject to Chapter 133. of	1617
the Revised Code.	1618

(I) The municipal corporation, not later than fifteen days	1619
after the adoption of an ordinance under this section, shall	1620
submit to the director of development a copy of the ordinance. On	1621
or before the thirty-first day of March of each year, the	1622
municipal corporation shall submit a status report to the director	1623
of development. The report shall indicate, in the manner	1624
prescribed by the director, the progress of the project during	1625
each year that an exemption remains in effect, including a summary	1626
of the receipts from service payments in lieu of taxes;	1627
expenditures of money from the funds created under section 5709.43	1628
of the Revised Code; a description of the public infrastructure	1629
improvements and housing renovations financed with such	1630
expenditures; and a quantitative summary of changes in employment	1631
and private investment resulting from each project.	1632

(J) Nothing in this section shall be construed to prohibit a	1633
legislative authority from declaring to be a public purpose	1634
improvements with respect to more than one parcel.	1635

Sec. 5709.41.  (A) As used in this section:

1636

(1) "Business day" means a day of the week excluding	1637
Saturday, Sunday, and a legal holiday as defined under section	1638
1.14 of the Revised Code.	1639

(2) "Improvement" means the increase in assessed value of any	1640
parcel of property subsequent to the acquisition of the parcel by	1641
a municipal corporation engaged in urban redevelopment.	1642

(B) The legislative authority of a municipal corporation, by	1643
ordinance, may declare to be a public purpose any improvement to a	1644
parcel of real property if both of the following apply:	1645

(1) The municipal corporation held fee title to the parcel	1646
prior to the adoption of the ordinance;	1647

(2) The parcel is leased, or the fee of the parcel is	1648
conveyed, to any person either before or after adoption of the	1649
ordinance.	1650

Improvements used or to be used for residential purposes may	1651
be declared a public purpose under this section only if the parcel	1652
is located in a blighted area of an impacted city as those terms	1653
are defined in section 1728.01 of the Revised Code.	1654

(C) Except as otherwise provided in division (C)(1), (2), or	1655
(3) of this section, not more than seventy-five per cent of an	1656
improvement thus declared to be a public purpose may be exempted	1657
from real property taxation. The ordinance shall specify the	1658
percentage of the improvement to be exempted from taxation.	1659

(1) If the ordinance declaring improvements to a parcel to be	1660
a public purpose specifies that payments in lieu of taxes provided	1661
for in section 5709.42 of the Revised Code shall be paid to the	1662
city, local, or exempted village school district in which the	1663
parcel is located in the amount of the taxes that would have been	1664
payable to the school district if the improvements had not been	1665
exempted from taxation, the percentage of the improvement that may	1666
be exempted from taxation may exceed seventy-five per cent, and	1667
the exemption may be granted for up to thirty years, without the	1668
approval of the board of education as otherwise required under	1669
division (C)(2) of this section.	1670

(2) Improvements may be exempted from taxation for up to ten	1671
years or, with the approval of the board of education of the city,	1672
local, or exempted village school district within the territory of	1673
which the improvements are or will be located, for up to thirty	1674
years. The percentage of the improvement exempted from taxation	1675
may, with such approval, exceed seventy-five per cent, but shall	1676
not exceed one hundred per cent. Not later than forty-five	1677
business days prior to adopting an ordinance under this section,	1678
the legislative authority shall deliver to the board of education	1679
a notice stating its intent to declare improvements to be a public	1680
purpose under this section. The notice shall describe the parcel	1681
and the improvements, provide an estimate of the true value in	1682
money of the improvements, specify the period for which the	1683
improvements would be exempted from taxation and the percentage of	1684
the improvements that would be exempted, and indicate the date on	1685
which the legislative authority intends to adopt the ordinance.	1686
The board of education, by resolution adopted by a majority of the	1687
board, may approve the exemption for the period or for the	1688
exemption percentage specified in the notice, may disapprove the	1689
exemption for the number of years in excess of ten, may disapprove	1690
the exemption for the percentage of the improvements to be	1691
exempted in excess of seventy-five per cent, or both, or may	1692
approve the exemption on the condition that the legislative	1693
authority and the board negotiate an agreement providing for	1694
compensation to the school district equal in value to a percentage	1695
of the amount of taxes exempted in the eleventh and subsequent	1696
years of the exemption period, or, in the case of exemption	1697
percentages in excess of seventy-five per cent, compensation equal	1698
in value to a percentage of the taxes that would be payable on the	1699
portion of the improvement in excess of seventy-five per cent were	1700
that portion to be subject to taxation. The board of education	1701
shall certify its resolution to the legislative authority not	1702
later than fourteen days prior to the date the legislative	1703
authority intends to adopt the ordinance as indicated in the	1704
notice. If the board of education approves the exemption on the	1705
condition that a compensation agreement be negotiated, the board	1706
in its resolution shall propose a compensation percentage. If the	1707
board of education and the legislative authority negotiate a	1708
mutually acceptable compensation agreement, the ordinance may	1709
declare the improvements a public purpose for the number of years	1710
specified in the ordinance or, in the case of exemption	1711
percentages in excess of seventy-five per cent, for the exemption	1712
percentage specified in the ordinance. In either case, if the	1713
board and the legislative authority fail to negotiate a mutually	1714
acceptable compensation agreement, the ordinance may declare the	1715
improvements a public purpose for not more than ten years, but	1716
shall not exempt more than seventy-five per cent of the	1717
improvements from taxation. If the board fails to certify a	1718
resolution to the legislative authority within the time prescribed	1719
by this division, the legislative authority thereupon may adopt	1720
the ordinance and may declare the improvements a public purpose	1721
for up to thirty years. The legislative authority may adopt the	1722
ordinance at any time after the board of education certifies its	1723
resolution approving the exemption to the legislative authority,	1724
or, if the board approves the exemption on the condition that a	1725
mutually acceptable compensation agreement be negotiated, at any	1726
time after the compensation agreement is agreed to by the board	1727
and the legislative authority.	1728

(3) If a board of education has adopted a resolution waiving	1729
its right to approve exemptions from taxation and the resolution	1730
remains in effect, approval of exemptions by the board is not	1731
required under this division. If a board of education has adopted	1732
a resolution allowing a legislative authority to deliver the	1733
notice required under this division fewer than forty-five business	1734
days prior to the legislative authority's adoption of the	1735
ordinance, the legislative authority shall deliver the notice to	1736
the board not later than the number of days prior to such adoption	1737
as prescribed by the board in its resolution. If a board of	1738
education adopts a resolution waiving its right to approve	1739
exemptions or shortening the notification period, the board shall	1740
certify a copy of the resolution to the legislative authority. If	1741
the board of education rescinds such a resolution, it shall	1742
certify notice of the rescission to the legislative authority.	1743

(4) If the legislative authority is not required by division	1744
(C)(1), (2), or (3) of this section to notify the board of	1745
education of the legislative authority's intent to declare	1746
improvements to be a public purpose, the legislative authority	1747
shall comply with the notice requirements imposed under section	1748
5709.83 of the Revised Code, unless the board has adopted a	1749
resolution under that section waiving its right to receive such a	1750
notice.	1751

(D) No legislative authority may grant an exemption under	1752
this section with respect to property in territory annexed to the	1753
municipal corporation pursuant to section 709.023 of the Revised	1754
Code unless the board of township trustees consents to the	1755
exemption or the legislative authority agrees to reimburse the	1756
township for any revenue lost or forgone because of the exemption.	1757

(E) The exemption commences on the effective date of the	1758
ordinance and ends on the date specified in the ordinance as the	1759
date the improvement ceases to be a public purpose. The exemption	1760
shall be claimed and allowed in the same or a similar manner as in	1761
the case of other real property exemptions. If an exemption status	1762
changes during a tax year, the procedure for the apportionment of	1763
the taxes for that year is the same as in the case of other	1764
changes in tax exemption status during the year.	1765

(E)(F) A municipal corporation, not later than fifteen days	1766
after the adoption of an ordinance granting a tax exemption under	1767
this section, shall submit to the director of development a copy	1768
of the ordinance. On or before the thirty-first day of March each	1769
year, the municipal corporation shall submit a status report to	1770
the director of development outlining the progress of the project	1771
during each year that the exemption remains in effect.	1772

Sec. 5709.62.  (A) In any municipal corporation that is	1773
defined by the United States office of management and budget as a	1774
principal city of a metropolitan statistical area, the legislative	1775
authority of the municipal corporation may designate one or more	1776
areas within its municipal corporation as proposed enterprise	1777
zones. Upon designating an area, the legislative authority shall	1778
petition the director of development for certification of the area	1779
as having the characteristics set forth in division (A)(1) of	1780
section 5709.61 of the Revised Code as amended by Substitute	1781
Senate Bill No. 19 of the 120th general assembly. Except as	1782
otherwise provided in division (E) of this section, on and after	1783
July 1, 1994, legislative authorities shall not enter into	1784
agreements under this section unless the legislative authority has	1785
petitioned the director and the director has certified the zone	1786
under this section as amended by that act; however, all agreements	1787
entered into under this section as it existed prior to July 1,	1788
1994, and the incentives granted under those agreements shall	1789
remain in effect for the period agreed to under those agreements.	1790
Within sixty days after receiving such a petition, the director	1791
shall determine whether the area has the characteristics set forth	1792
in division (A)(1) of section 5709.61 of the Revised Code, and	1793
shall forward the findings to the legislative authority of the	1794
municipal corporation. If the director certifies the area as	1795
having those characteristics, and thereby certifies it as a zone,	1796
the legislative authority may enter into an agreement with an	1797
enterprise under division (C) of this section.	1798

(B) Any enterprise that wishes to enter into an agreement	1799
with a municipal corporation under division (C) of this section	1800
shall submit a proposal to the legislative authority of the	1801
municipal corporation on a form prescribed by the director of	1802
development, together with the application fee established under	1803
section 5709.68 of the Revised Code. The form shall require the	1804
following information:	1805

(1) An estimate of the number of new employees whom the	1806
enterprise intends to hire, or of the number of employees whom the	1807
enterprise intends to retain, within the zone at a facility that	1808
is a project site, and an estimate of the amount of payroll of the	1809
enterprise attributable to these employees;	1810

(2) An estimate of the amount to be invested by the	1811
enterprise to establish, expand, renovate, or occupy a facility,	1812
including investment in new buildings, additions or improvements	1813
to existing buildings, machinery, equipment, furniture, fixtures,	1814
and inventory;	1815

(3) A listing of the enterprise's current investment, if any,	1816
in a facility as of the date of the proposal's submission.	1817

The enterprise shall review and update the listings required	1818
under this division to reflect material changes, and any agreement	1819
entered into under division (C) of this section shall set forth	1820
final estimates and listings as of the time the agreement is	1821
entered into. The legislative authority may, on a separate form	1822
and at any time, require any additional information necessary to	1823
determine whether an enterprise is in compliance with an agreement	1824
and to collect the information required to be reported under	1825
section 5709.68 of the Revised Code.	1826

(C) Upon receipt and investigation of a proposal under	1827
division (B) of this section, if the legislative authority finds	1828
that the enterprise submitting the proposal is qualified by	1829
financial responsibility and business experience to create and	1830
preserve employment opportunities in the zone and improve the	1831
economic climate of the municipal corporation, the legislative	1832
authority, on or before October 15, 2011, may do one of the	1833
following:	1834

(1) Enter into an agreement with the enterprise under which	1835
the enterprise agrees to establish, expand, renovate, or occupy a	1836
facility and hire new employees, or preserve employment	1837
opportunities for existing employees, in return for one or more of	1838
the following incentives:	1839

(a) Exemption for a specified number of years, not to exceed	1840
fifteen, of a specified portion, up to seventy-five per cent, of	1841
the assessed value of tangible personal property first used in	1842
business at the project site as a result of the agreement. If an	1843
exemption for inventory is specifically granted in the agreement	1844
pursuant to this division, the exemption applies to inventory	1845
required to be listed pursuant to sections 5711.15 and 5711.16 of	1846
the Revised Code, except that, in the instance of an expansion or	1847
other situations in which an enterprise was in business at the	1848
facility prior to the establishment of the zone, the inventory	1849
that is exempt is that amount or value of inventory in excess of	1850
the amount or value of inventory required to be listed in the	1851
personal property tax return of the enterprise in the return for	1852
the tax year in which the agreement is entered into.	1853

(b) Exemption for a specified number of years, not to exceed	1854
fifteen, of a specified portion, up to seventy-five per cent, of	1855
the increase in the assessed valuation of real property	1856
constituting the project site subsequent to formal approval of the	1857
agreement by the legislative authority;	1858

(c) Provision for a specified number of years, not to exceed	1859
fifteen, of any optional services or assistance that the municipal	1860
corporation is authorized to provide with regard to the project	1861
site.	1862

(2) Enter into an agreement under which the enterprise agrees	1863
to remediate an environmentally contaminated facility, to spend an	1864
amount equal to at least two hundred fifty per cent of the true	1865
value in money of the real property of the facility prior to	1866
remediation as determined for the purposes of property taxation to	1867
establish, expand, renovate, or occupy the remediated facility,	1868
and to hire new employees or preserve employment opportunities for	1869
existing employees at the remediated facility, in return for one	1870
or more of the following incentives:	1871

(a) Exemption for a specified number of years, not to exceed	1872
fifteen, of a specified portion, not to exceed fifty per cent, of	1873
the assessed valuation of the real property of the facility prior	1874
to remediation;	1875

(b) Exemption for a specified number of years, not to exceed	1876
fifteen, of a specified portion, not to exceed one hundred per	1877
cent, of the increase in the assessed valuation of the real	1878
property of the facility during or after remediation;	1879

(c) The incentive under division (C)(1)(a) of this section,	1880
except that the percentage of the assessed value of such property	1881
exempted from taxation shall not exceed one hundred per cent;	1882

(d) The incentive under division (C)(1)(c) of this section.

1883

(3) Enter into an agreement with an enterprise that plans to	1884
purchase and operate a large manufacturing facility that has	1885
ceased operation or announced its intention to cease operation, in	1886
return for exemption for a specified number of years, not to	1887
exceed fifteen, of a specified portion, up to one hundred per	1888
cent, of the assessed value of tangible personal property used in	1889
business at the project site as a result of the agreement, or of	1890
the assessed valuation of real property constituting the project	1891
site, or both.	1892

(D)(1) Notwithstanding divisions (C)(1)(a) and (b) of this	1893
section, the portion of the assessed value of tangible personal	1894
property or of the increase in the assessed valuation of real	1895
property exempted from taxation under those divisions may exceed	1896
seventy-five per cent in any year for which that portion is	1897
exempted if the average percentage exempted for all years in which	1898
the agreement is in effect does not exceed sixty per cent, or if	1899
the board of education of the city, local, or exempted village	1900
school district within the territory of which the property is or	1901
will be located approves a percentage in excess of seventy-five	1902
per cent.	1903

(2) Notwithstanding any provision of the Revised Code to the	1904
contrary, the exemptions described in divisions (C)(1)(a), (b),	1905
and (c), (C)(2)(a), (b), and (c), and (C)(3) of this section may	1906
be for up to fifteen years if the board of education of the city,	1907
local, or exempted village school district within the territory of	1908
which the property is or will be located approves a number of	1909
years in excess of ten.	1910

(3) For the purpose of obtaining the approval of a city,	1911
local, or exempted village school district under division (D)(1)	1912
or (2) of this section, the legislative authority shall deliver to	1913
the board of education a notice not later than forty-five days	1914
prior to approving the agreement, excluding Saturdays, Sundays,	1915
and legal holidays as defined in section 1.14 of the Revised Code.	1916
The notice shall state the percentage to be exempted, an estimate	1917
of the true value of the property to be exempted, and the number	1918
of years the property is to be exempted. The board of education,	1919
by resolution adopted by a majority of the board, shall approve or	1920
disapprove the agreement and certify a copy of the resolution to	1921
the legislative authority not later than fourteen days prior to	1922
the date stipulated by the legislative authority as the date upon	1923
which approval of the agreement is to be formally considered by	1924
the legislative authority. The board of education may include in	1925
the resolution conditions under which the board would approve the	1926
agreement, including the execution of an agreement to compensate	1927
the school district under division (B) of section 5709.82 of the	1928
Revised Code. The legislative authority may approve the agreement	1929
at any time after the board of education certifies its resolution	1930
approving the agreement to the legislative authority, or, if the	1931
board approves the agreement conditionally, at any time after the	1932
conditions are agreed to by the board and the legislative	1933
authority.	1934

If a board of education has adopted a resolution waiving its	1935
right to approve agreements and the resolution remains in effect,	1936
approval of an agreement by the board is not required under this	1937
division. If a board of education has adopted a resolution	1938
allowing a legislative authority to deliver the notice required	1939
under this division fewer than forty-five business days prior to	1940
the legislative authority's approval of the agreement, the	1941
legislative authority shall deliver the notice to the board not	1942
later than the number of days prior to such approval as prescribed	1943
by the board in its resolution. If a board of education adopts a	1944
resolution waiving its right to approve agreements or shortening	1945
the notification period, the board shall certify a copy of the	1946
resolution to the legislative authority. If the board of education	1947
rescinds such a resolution, it shall certify notice of the	1948
rescission to the legislative authority.	1949

(4) The legislative authority shall comply with section	1950
5709.83 of the Revised Code unless the board of education has	1951
adopted a resolution under that section waiving its right to	1952
receive such notice.	1953

(5) No legislative authority may grant an exemption under	1954
this section with respect to property in territory annexed to the	1955
municipal corporation pursuant to section 709.023 of the Revised	1956
Code unless the board of township trustees consents to the	1957
exemption or the legislative authority agrees to reimburse the	1958
township for any revenue lost or forgone because of the exemption.	1959

(E) This division applies to zones certified by the director	1960
of development under this section prior to July 22, 1994.	1961

On or before October 15, 2011, the legislative authority that	1962
designated a zone to which this division applies may enter into an	1963
agreement with an enterprise if the legislative authority finds	1964
that the enterprise satisfies one of the criteria described in	1965
divisions (E)(1) to (5) of this section:	1966

(1) The enterprise currently has no operations in this state	1967
and, subject to approval of the agreement, intends to establish	1968
operations in the zone;	1969

(2) The enterprise currently has operations in this state	1970
and, subject to approval of the agreement, intends to establish	1971
operations at a new location in the zone that would not result in	1972
a reduction in the number of employee positions at any of the	1973
enterprise's other locations in this state;	1974

(3) The enterprise, subject to approval of the agreement,	1975
intends to relocate operations, currently located in another	1976
state, to the zone;	1977

(4) The enterprise, subject to approval of the agreement,	1978
intends to expand operations at an existing site in the zone that	1979
the enterprise currently operates;	1980

(5) The enterprise, subject to approval of the agreement,	1981
intends to relocate operations, currently located in this state,	1982
to the zone, and the director of development has issued a waiver	1983
for the enterprise under division (B) of section 5709.633 of the	1984
Revised Code.	1985

The agreement shall require the enterprise to agree to	1986
establish, expand, renovate, or occupy a facility in the zone and	1987
hire new employees, or preserve employment opportunities for	1988
existing employees, in return for one or more of the incentives	1989
described in division (C) of this section.	1990

(F) All agreements entered into under this section shall be	1991
in the form prescribed under section 5709.631 of the Revised Code.	1992
After an agreement is entered into under this section, if the	1993
legislative authority revokes its designation of a zone, or if the	1994
director of development revokes a zone's certification, any	1995
entitlements granted under the agreement shall continue for the	1996
number of years specified in the agreement.	1997

(G) Except as otherwise provided in this division, an	1998
agreement entered into under this section shall require that the	1999
enterprise pay an annual fee equal to the greater of one per cent	2000
of the dollar value of incentives offered under the agreement or	2001
five hundred dollars; provided, however, that if the value of the	2002
incentives exceeds two hundred fifty thousand dollars, the fee	2003
shall not exceed two thousand five hundred dollars. The fee shall	2004
be payable to the legislative authority once per year for each	2005
year the agreement is effective on the days and in the form	2006
specified in the agreement. Fees paid shall be deposited in a	2007
special fund created for such purpose by the legislative authority	2008
and shall be used by the legislative authority exclusively for the	2009
purpose of complying with section 5709.68 of the Revised Code and	2010
by the tax incentive review council created under section 5709.85	2011
of the Revised Code exclusively for the purposes of performing the	2012
duties prescribed under that section. The legislative authority	2013
may waive or reduce the amount of the fee charged against an	2014
enterprise, but such a waiver or reduction does not affect the	2015
obligations of the legislative authority or the tax incentive	2016
review council to comply with section 5709.68 or 5709.85 of the	2017
Revised Code.	2018

(H) When an agreement is entered into pursuant to this	2019
section, the legislative authority authorizing the agreement shall	2020
forward a copy of the agreement to the director of development and	2021
to the tax commissioner within fifteen days after the agreement is	2022
entered into. If any agreement includes terms not provided for in	2023
section 5709.631 of the Revised Code affecting the revenue of a	2024
city, local, or exempted village school district or causing	2025
revenue to be forgone by the district, including any compensation	2026
to be paid to the school district pursuant to section 5709.82 of	2027
the Revised Code, those terms also shall be forwarded in writing	2028
to the director of development along with the copy of the	2029
agreement forwarded under this division.	2030

(I) After an agreement is entered into, the enterprise shall	2031
file with each personal property tax return required to be filed,	2032
or annual report required to be filed under section 5727.08 of the	2033
Revised Code, while the agreement is in effect, an informational	2034
return, on a form prescribed by the tax commissioner for that	2035
purpose, setting forth separately the property, and related costs	2036
and values, exempted from taxation under the agreement.	2037

(J) Enterprises may agree to give preference to residents of	2038
the zone within which the agreement applies relative to residents	2039
of this state who do not reside in the zone when hiring new	2040
employees under the agreement.	2041

(K) An agreement entered into under this section may include	2042
a provision requiring the enterprise to create one or more	2043
temporary internship positions for students enrolled in a course	2044
of study at a school or other educational institution in the	2045
vicinity, and to create a scholarship or provide another form of	2046
educational financial assistance for students holding such a	2047
position in exchange for the student's commitment to work for the	2048
enterprise at the completion of the internship.	2049

(L) The tax commissioner's authority in determining the	2050
accuracy of any exemption granted by an agreement entered into	2051
under this section is limited to divisions (C)(1)(a) and (b),	2052
(C)(2)(a), (b), and (c), (C)(3), (D), and (I) of this section and	2053
divisions (B)(1) to (10) of section 5709.631 of the Revised Code	2054
and, as authorized by law, to enforcing any modification to, or	2055
revocation of, that agreement by the legislative authority of a	2056
municipal corporation or the director of development.	2057

Sec. 5709.632.  (A)(1) The legislative authority of a	2058
municipal corporation defined by the United States office of	2059
management and budget as a principal city of a metropolitan	2060
statistical area may, in the manner set forth in section 5709.62	2061
of the Revised Code, designate one or more areas in the municipal	2062
corporation as a proposed enterprise zone.	2063

(2) With the consent of the legislative authority of each	2064
affected municipal corporation or of a board of township trustees,	2065
a board of county commissioners may, in the manner set forth in	2066
section 5709.62 of the Revised Code, designate one or more areas	2067
in one or more municipal corporations or in unincorporated areas	2068
of the county as proposed urban jobs and enterprise zones, except	2069
that a board of county commissioners may designate no more than	2070
one area within a township, or within adjacent townships, as a	2071
proposed urban jobs and enterprise zone.	2072

(3) The legislative authority or board of county	2073
commissioners may petition the director of development for	2074
certification of the area as having the characteristics set forth	2075
in division (A)(3) of section 5709.61 of the Revised Code. Within	2076
sixty days after receiving such a petition, the director shall	2077
determine whether the area has the characteristics set forth in	2078
that division and forward the findings to the legislative	2079
authority or board of county commissioners. If the director	2080
certifies the area as having those characteristics and thereby	2081
certifies it as a zone, the legislative authority or board may	2082
enter into agreements with enterprises under division (B) of this	2083
section. Any enterprise wishing to enter into an agreement with a	2084
legislative authority or board of county commissioners under this	2085
section and satisfying one of the criteria described in divisions	2086
(B)(1) to (5) of this section shall submit a proposal to the	2087
legislative authority or board on the form prescribed under	2088
division (B) of section 5709.62 of the Revised Code and shall	2089
review and update the estimates and listings required by the form	2090
in the manner required under that division. The legislative	2091
authority or board may, on a separate form and at any time,	2092
require any additional information necessary to determine whether	2093
an enterprise is in compliance with an agreement and to collect	2094
the information required to be reported under section 5709.68 of	2095
the Revised Code.	2096

(B) Prior to entering into an agreement with an enterprise,	2097
the legislative authority or board of county commissioners shall	2098
determine whether the enterprise submitting the proposal is	2099
qualified by financial responsibility and business experience to	2100
create and preserve employment opportunities in the zone and to	2101
improve the economic climate of the municipal corporation or	2102
municipal corporations or the unincorporated areas in which the	2103
zone is located and to which the proposal applies, and whether the	2104
enterprise satisfies one of the following criteria:	2105

(1) The enterprise currently has no operations in this state	2106
and, subject to approval of the agreement, intends to establish	2107
operations in the zone;	2108

(2) The enterprise currently has operations in this state	2109
and, subject to approval of the agreement, intends to establish	2110
operations at a new location in the zone that would not result in	2111
a reduction in the number of employee positions at any of the	2112
enterprise's other locations in this state;	2113

(3) The enterprise, subject to approval of the agreement,	2114
intends to relocate operations, currently located in another	2115
state, to the zone;	2116

(4) The enterprise, subject to approval of the agreement,	2117
intends to expand operations at an existing site in the zone that	2118
the enterprise currently operates;	2119

(5) The enterprise, subject to approval of the agreement,	2120
intends to relocate operations, currently located in this state,	2121
to the zone, and the director of development has issued a waiver	2122
for the enterprise under division (B) of section 5709.633 of the	2123
Revised Code.	2124

(C) If the legislative authority or board determines that the	2125
enterprise is so qualified and satisfies one of the criteria	2126
described in divisions (B)(1) to (5) of this section, the	2127
legislative authority or board may, after complying with section	2128
5709.83 of the Revised Code and on or before October 15, 2011,	2129
and, in the case of a board of commissioners, with the consent of	2130
the legislative authority of each affected municipal corporation	2131
or of the board of township trustees, enter into an agreement with	2132
the enterprise under which the enterprise agrees to establish,	2133
expand, renovate, or occupy a facility in the zone and hire new	2134
employees, or preserve employment opportunities for existing	2135
employees, in return for the following incentives:	2136

(1) When the facility is located in a municipal corporation,	2137
a legislative authority or board of commissioners may enter into	2138
an agreement for one or more of the incentives provided in	2139
division (C) of section 5709.62 of the Revised Code, subject to	2140
division (D) of that section;. No legislative authority may grant	2141
an exemption under this division with respect to property in	2142
territory annexed to the municipal corporation pursuant to section	2143
709.023 of the Revised Code unless the board of township trustees	2144
consents to the exemption or the legislative authority agrees to	2145
reimburse the township for any revenue lost or forgone because of	2146
the exemption.	2147

(2) When the facility is located in an unincorporated area, a	2148
board of commissioners may enter into an agreement for one or more	2149
of the incentives provided in divisions (B)(1)(b), (B)(2), and	2150
(B)(3) of section 5709.63 of the Revised Code, subject to division	2151
(C) of that section.	2152

(D) All agreements entered into under this section shall be	2153
in the form prescribed under section 5709.631 of the Revised Code.	2154
After an agreement under this section is entered into, if the	2155
legislative authority or board of county commissioners revokes its	2156
designation of the zone, or if the director of development revokes	2157
the zone's certification, any entitlements granted under the	2158
agreement shall continue for the number of years specified in the	2159
agreement.	2160

(E) Except as otherwise provided in this division, an	2161
agreement entered into under this section shall require that the	2162
enterprise pay an annual fee equal to the greater of one per cent	2163
of the dollar value of incentives offered under the agreement or	2164
five hundred dollars; provided, however, that if the value of the	2165
incentives exceeds two hundred fifty thousand dollars, the fee	2166
shall not exceed two thousand five hundred dollars. The fee shall	2167
be payable to the legislative authority or board of commissioners	2168
once per year for each year the agreement is effective on the days	2169
and in the form specified in the agreement. Fees paid shall be	2170
deposited in a special fund created for such purpose by the	2171
legislative authority or board and shall be used by the	2172
legislative authority or board exclusively for the purpose of	2173
complying with section 5709.68 of the Revised Code and by the tax	2174
incentive review council created under section 5709.85 of the	2175
Revised Code exclusively for the purposes of performing the duties	2176
prescribed under that section. The legislative authority or board	2177
may waive or reduce the amount of the fee charged against an	2178
enterprise, but such waiver or reduction does not affect the	2179
obligations of the legislative authority or board or the tax	2180
incentive review council to comply with section 5709.68 or 5709.85	2181
of the Revised Code, respectively.	2182

(F) With the approval of the legislative authority of a	2183
municipal corporation or the board of township trustees of a	2184
township in which a zone is designated under division (A)(2) of	2185
this section, the board of county commissioners may delegate to	2186
that legislative authority or board any powers and duties of the	2187
board to negotiate and administer agreements with regard to that	2188
zone under this section.	2189

(G) When an agreement is entered into pursuant to this	2190
section, the legislative authority or board of commissioners	2191
authorizing the agreement shall forward a copy of the agreement to	2192
the director of development and to the tax commissioner within	2193
fifteen days after the agreement is entered into. If any agreement	2194
includes terms not provided for in section 5709.631 of the Revised	2195
Code affecting the revenue of a city, local, or exempted village	2196
school district or causing revenue to be forgone by the district,	2197
including any compensation to be paid to the school district	2198
pursuant to section 5709.82 of the Revised Code, those terms also	2199
shall be forwarded in writing to the director of development along	2200
with the copy of the agreement forwarded under this division.	2201

(H) After an agreement is entered into, the enterprise shall	2202
file with each personal property tax return required to be filed	2203
while the agreement is in effect, an informational return, on a	2204
form prescribed by the tax commissioner for that purpose, setting	2205
forth separately the property, and related costs and values,	2206
exempted from taxation under the agreement.	2207

(I) An agreement entered into under this section may include	2208
a provision requiring the enterprise to create one or more	2209
temporary internship positions for students enrolled in a course	2210
of study at a school or other educational institution in the	2211
vicinity, and to create a scholarship or provide another form of	2212
educational financial assistance for students holding such a	2213
position in exchange for the student's commitment to work for the	2214
enterprise at the completion of the internship.	2215

Sec. 5709.78.  (A) A board of county commissioners may, by	2216
resolution, declare improvements to certain parcels of real	2217
property located in the unincorporated territory of the county to	2218
be a public purpose. Except with the approval under division (C)	2219
of this section of the board of education of each city, local, or	2220
exempted village school district within which the improvements are	2221
located, not more than seventy-five per cent of an improvement	2222
thus declared to be a public purpose may be exempted from real	2223
property taxation, for a period of not more than ten years. The	2224
resolution shall specify the percentage of the improvement to be	2225
exempted and the life of the exemption.	2226

A resolution adopted under this division shall designate the	2227
specific public infrastructure improvements made, to be made, or	2228
in the process of being made by the county that directly benefit,	2229
or that once made will directly benefit, the parcels for which	2230
improvements are declared to be a public purpose. The service	2231
payments provided for in section 5709.79 of the Revised Code shall	2232
be used to finance the public infrastructure improvements	2233
designated in the resolution, or as provided in section 5709.80 of	2234
the Revised Code.	2235

(B)(1) A board of county commissioners may adopt a resolution	2236
creating an incentive district and declaring improvements to	2237
parcels within the district to be a public purpose and, except as	2238
provided in division (E) of this section, exempt from taxation as	2239
provided in this section, but no board of county commissioners of	2240
a county that has a population that exceeds twenty-five thousand,	2241
as shown by the most recent federal decennial census, shall adopt	2242
a resolution that creates an incentive district if the sum of the	2243
taxable value of real property in the proposed district for the	2244
preceding tax year and the taxable value of all real property in	2245
the county that would have been taxable in the preceding year were	2246
it not for the fact that the property was in an existing incentive	2247
district and therefore exempt from taxation exceeds twenty-five	2248
per cent of the taxable value of real property in the county for	2249
the preceding tax year. The district shall be located within the	2250
unincorporated territory of the county and shall not include any	2251
territory that is included within a district created under	2252
division (C) of section 5709.73 of the Revised Code. The	2253
resolution shall delineate the boundary of the district and	2254
specifically identify each parcel within the district. A district	2255
may not include any parcel that is or has been exempted from	2256
taxation under division (A) of this section or that is or has been	2257
within another district created under this division. A resolution	2258
may create more than one such district, and more than one	2259
resolution may be adopted under division (B)(1) of this section.	2260

(2) Not later than thirty days prior to adopting a resolution	2261
under division (B)(1) of this section, if the county intends to	2262
apply for exemptions from taxation under section 5709.911 of the	2263
Revised Code on behalf of owners of real property located within	2264
the proposed incentive district, the board of county commissioners	2265
shall conduct a public hearing on the proposed resolution. Not	2266
later than thirty days prior to the public hearing, the board	2267
shall give notice of the public hearing and the proposed	2268
resolution by first class mail to every real property owner whose	2269
property is located within the boundaries of the proposed	2270
incentive district that is the subject of the proposed resolution.	2271
The board also shall provide the notice by first class mail to the	2272
clerk of each township in which the proposed incentive district	2273
will be located.	2274

(3)(a) A resolution adopted under division (B)(1) of this	2275
section shall specify the life of the incentive district and the	2276
percentage of the improvements to be exempted, shall designate the	2277
public infrastructure improvements made, to be made, or in the	2278
process of being made, that benefit or serve, or, once made, will	2279
benefit or serve parcels in the district. The resolution also	2280
shall identify one or more specific projects being, or to be,	2281
undertaken in the district that place additional demand on the	2282
public infrastructure improvements designated in the resolution.	2283
The project identified may, but need not be, the project under	2284
division (B)(3)(b) of this section that places real property in	2285
use for commercial or industrial purposes.	2286

A resolution adopted under division (B)(1) of this section on	2287
or after the effective date of this amendmentMarch 30, 2006,	2288
shall not designate police or fire equipment as public	2289
infrastructure improvements, and no service payment provided for	2290
in section 5709.79 of the Revised Code and received by the county	2291
under the resolution shall be used for police or fire equipment.	2292

(b) A resolution adopted under division (B)(1) of this	2293
section may authorize the use of service payments provided for in	2294
section 5709.79 of the Revised Code for the purpose of housing	2295
renovations within the incentive district, provided that the	2296
resolution also designates public infrastructure improvements that	2297
benefit or serve the district, and that a project within the	2298
district places real property in use for commercial or industrial	2299
purposes. Service payments may be used to finance or support	2300
loans, deferred loans, and grants to persons for the purpose of	2301
housing renovations within the district. The resolution shall	2302
designate the parcels within the district that are eligible for	2303
housing renovations. The resolution shall state separately the	2304
amount or the percentages of the expected aggregate service	2305
payments that are designated for each public infrastructure	2306
improvement and for the purpose of housing renovations.	2307

(4) Except with the approval of the board of education of	2308
each city, local, or exempted village school district within the	2309
territory of which the incentive district is or will be located,	2310
and subject to division (D) of this section, the life of an	2311
incentive district shall not exceed ten years, and the percentage	2312
of improvements to be exempted shall not exceed seventy-five per	2313
cent. With approval of the board of education, the life of a	2314
district may be not more than thirty years, and the percentage of	2315
improvements to be exempted may be not more than one hundred per	2316
cent. The approval of a board of education shall be obtained in	2317
the manner provided in division (C) of this section.	2318

(C)(1) Improvements with respect to a parcel may be exempted	2319
from taxation under division (A) of this section, and improvements	2320
to parcels within an incentive district may be exempted from	2321
taxation under division (B) of this section, for up to ten years	2322
or, with the approval of the board of education of the city,	2323
local, or exempted village school district within which the parcel	2324
or district is located, for up to thirty years. The percentage of	2325
the improvements exempted from taxation may, with such approval,	2326
exceed seventy-five per cent, but shall not exceed one hundred per	2327
cent. Not later than forty-five business days prior to adopting a	2328
resolution under this section declaring improvements to be a	2329
public purpose that is subject to the approval of a board of	2330
education under this division, the board of county commissioners	2331
shall deliver to the board of education a notice stating its	2332
intent to adopt a resolution making that declaration. The notice	2333
regarding improvements with respect to a parcel under division (A)	2334
of this section shall identify the parcels for which improvements	2335
are to be exempted from taxation, provide an estimate of the true	2336
value in money of the improvements, specify the period for which	2337
the improvements would be exempted from taxation and the	2338
percentage of the improvements that would be exempted, and	2339
indicate the date on which the board of county commissioners	2340
intends to adopt the resolution. The notice regarding improvements	2341
to parcels within an incentive district under division (B) of this	2342
section shall delineate the boundaries of the district,	2343
specifically identify each parcel within the district, identify	2344
each anticipated improvement in the district, provide an estimate	2345
of the true value in money of each such improvement, specify the	2346
life of the district and the percentage of improvements that would	2347
be exempted, and indicate the date on which the board of county	2348
commissioners intends to adopt the resolution. The board of	2349
education, by resolution adopted by a majority of the board, may	2350
approve the exemption for the period or for the exemption	2351
percentage specified in the notice; may disapprove the exemption	2352
for the number of years in excess of ten, may disapprove the	2353
exemption for the percentage of the improvements to be exempted in	2354
excess of seventy-five per cent, or both; or may approve the	2355
exemption on the condition that the board of county commissioners	2356
and the board of education negotiate an agreement providing for	2357
compensation to the school district equal in value to a percentage	2358
of the amount of taxes exempted in the eleventh and subsequent	2359
years of the exemption period or, in the case of exemption	2360
percentages in excess of seventy-five per cent, compensation equal	2361
in value to a percentage of the taxes that would be payable on the	2362
portion of the improvements in excess of seventy-five per cent	2363
were that portion to be subject to taxation, or other mutually	2364
agreeable compensation.	2365

(2) The board of education shall certify its resolution to	2366
the board of county commissioners not later than fourteen days	2367
prior to the date the board of county commissioners intends to	2368
adopt its resolution as indicated in the notice. If the board of	2369
education and the board of county commissioners negotiate a	2370
mutually acceptable compensation agreement, the resolution of the	2371
board of county commissioners may declare the improvements a	2372
public purpose for the number of years specified in that	2373
resolution or, in the case of exemption percentages in excess of	2374
seventy-five per cent, for the exemption percentage specified in	2375
the resolution. In either case, if the board of education and the	2376
board of county commissioners fail to negotiate a mutually	2377
acceptable compensation agreement, the resolution may declare the	2378
improvements a public purpose for not more than ten years, and	2379
shall not exempt more than seventy-five per cent of the	2380
improvements from taxation. If the board of education fails to	2381
certify a resolution to the board of county commissioners within	2382
the time prescribed by this section, the board of county	2383
commissioners thereupon may adopt the resolution and may declare	2384
the improvements a public purpose for up to thirty years or, in	2385
the case of exemption percentages proposed in excess of	2386
seventy-five per cent, for the exemption percentage specified in	2387
the resolution. The board of county commissioners may adopt the	2388
resolution at any time after the board of education certifies its	2389
resolution approving the exemption to the board of county	2390
commissioners, or, if the board of education approves the	2391
exemption on the condition that a mutually acceptable compensation	2392
agreement be negotiated, at any time after the compensation	2393
agreement is agreed to by the board of education and the board of	2394
county commissioners.	2395

(3) If a board of education has adopted a resolution waiving	2396
its right to approve exemptions from taxation under this section	2397
and the resolution remains in effect, approval of such exemptions	2398
by the board of education is not required under division (C) of	2399
this section. If a board of education has adopted a resolution	2400
allowing a board of county commissioners to deliver the notice	2401
required under division (C) of this section fewer than forty-five	2402
business days prior to approval of the resolution by the board of	2403
county commissioners, the board of county commissioners shall	2404
deliver the notice to the board of education not later than the	2405
number of days prior to such approval as prescribed by the board	2406
of education in its resolution. If a board of education adopts a	2407
resolution waiving its right to approve exemptions or shortening	2408
the notification period, the board of education shall certify a	2409
copy of the resolution to the board of county commissioners. If	2410
the board of education rescinds such a resolution, it shall	2411
certify notice of the rescission to the board of county	2412
commissioners.	2413

(D)(1) If a proposed resolution under division (B)(1) of this	2414
section exempts improvements with respect to a parcel within an	2415
incentive district for more than ten years, or the percentage of	2416
the improvement exempted from taxation exceeds seventy-five per	2417
cent, not later than forty-five business days prior to adopting	2418
the resolution the board of county commissioners shall deliver to	2419
the board of township trustees of any township within which the	2420
incentive district is or will be located a notice that states its	2421
intent to adopt a resolution creating an incentive district. The	2422
notice shall include a copy of the proposed resolution, identify	2423
the parcels for which improvements are to be exempted from	2424
taxation, provide an estimate of the true value in money of the	2425
improvements, specify the period of time for which the	2426
improvements would be exempted from taxation, specify the	2427
percentage of the improvements that would be exempted from	2428
taxation, and indicate the date on which the board intends to	2429
adopt the resolution.	2430

(2) The board of township trustees, by resolution adopted by	2431
a majority of the board, may object to the exemption for the	2432
number of years in excess of ten, may object to the exemption for	2433
the percentage of the improvement to be exempted in excess of	2434
seventy-five per cent, or both. If the board of township trustees	2435
objects, the board of township trustees may negotiate a mutually	2436
acceptable compensation agreement with the board of county	2437
commissioners. In no case shall the compensation provided to the	2438
board of township trustees exceed the property taxes foregone	2439
forgone due to the exemption. If the board of township trustees	2440
objects, and the board of township trustees and the board of	2441
county commissioners fail to negotiate a mutually acceptable	2442
compensation agreement, the resolution adopted under division	2443
(B)(1) of this section shall provide to the board of township	2444
trustees compensation in the eleventh and subsequent years of the	2445
exemption period equal in value to not more than fifty per cent of	2446
the taxes that would be payable to the township or, if the board	2447
of township trustee's objection includes an objection to an	2448
exemption percentage in excess of seventy-five per cent,	2449
compensation equal in value to not more than fifty per cent of the	2450
taxes that would be payable to the township on the portion of the	2451
improvement in excess of seventy-five per cent, were that portion	2452
to be subject to taxation. The board of township trustees shall	2453
certify its resolution to the board of county commissioners not	2454
later than thirty days after receipt of the notice.	2455

(3) If the board of township trustees does not object or	2456
fails to certify a resolution objecting to an exemption within	2457
thirty days after receipt of the notice, the board of county	2458
commissioners may adopt its resolution, and no compensation shall	2459
be provided to the board of township trustees. If the board of	2460
township trustees certifies its resolution objecting to the	2461
commissioners' resolution, the board of county commissioners may	2462
adopt its resolution at any time after a mutually acceptable	2463
compensation agreement is agreed to by the board of county	2464
commissioners and the board of township trustees. If the board of	2465
township trustees certifies a resolution objecting to the	2466
commissioners' resolution, the board of county commissioners may	2467
adopt its resolution at any time after a mutually acceptable	2468
compensation agreement is agreed to by the board of county	2469
commissioners and the board of township trustees, or, if no	2470
compensation agreement is negotiated, at any time after the board	2471
of county commissioners in the proposed resolution to provide	2472
compensation to the board of township trustees of fifty per cent	2473
of the taxes that would be payable to the township in the eleventh	2474
and subsequent years of the exemption period or on the portion of	2475
the improvement in excess of seventy-five per cent, were that	2476
portion to be subject to taxation.	2477

(E) Service payments in lieu of taxes that are attributable	2478
to any amount by which the effective tax rate of either a renewal	2479
levy with an increase or a replacement levy exceeds the effective	2480
tax rate of the levy renewed or replaced, or that are attributable	2481
to an additional levy, for a levy authorized by the voters for any	2482
of the following purposes on or after January 1, 2006, and which	2483
are provided pursuant to a resolution creating an incentive	2484
district under division (B)(1) of this section that is adopted on	2485
or after January 1, 2006, shall be distributed to the appropriate	2486
taxing authority as required under division (D) of section 5709.79	2487
of the Revised Code in an amount equal to the amount of taxes from	2488
that additional levy or from the increase in the effective tax	2489
rate of such renewal or replacement levy that would have been	2490
payable to that taxing authority from the following levies were it	2491
not for the exemption authorized under division (B) of this	2492
section:	2493

(1) A tax levied under division (L) of section 5705.19 or	2494
section 5705.191 of the Revised Code for community mental	2495
retardation and developmental disabilities programs and services	2496
pursuant to Chapter 5126. of the Revised Code;	2497

(2) A tax levied under division (Y) of section 5705.19 of the	2498
Revised Code for providing or maintaining senior citizens services	2499
or facilities;	2500

(3) A tax levied under section 5705.22 of the Revised Code	2501
for county hospitals;	2502

(4) A tax levied by a joint-county district or by a county	2503
under section 5705.19, 5705.191, or 5705.221 of the Revised Code	2504
for alcohol, drug addiction, and mental health services or	2505
facilities;	2506

(5) A tax levied under section 5705.23 of the Revised Code	2507
for library purposes;	2508

(6) A tax levied under section 5705.24 of the Revised Code	2509
for the support of children services and the placement and care of	2510
children;	2511

(7) A tax levied under division (Z) of section 5705.19 of the	2512
Revised Code for the provision and maintenance of zoological park	2513
services and facilities under section 307.76 of the Revised Code;	2514

(8) A tax levied under section 511.27 or division (H) of	2515
section 5705.19 of the Revised Code for the support of township	2516
park districtsAny tax levied by a township other than a tax	2517
imposed to pay for current expenses or for general permanent	2518
improvements;	2519

(9) A tax levied under division (A), (F), or (H) of section	2520
5705.19 of the Revised Code for parks and recreational purposes of	2521
a joint recreation district organized pursuant to division (B) of	2522
section 755.14 of the Revised Code;	2523

(10) A tax levied under section 1545.20 or 1545.21 of the	2524
Revised Code for park district purposes;	2525

(11) A tax levied under section 5705.191 of the Revised Code	2526
for the purpose of making appropriations for public assistance;	2527
human or social services; public relief; public welfare; public	2528
health and hospitalization; and support of general hospitals;	2529

(12) A tax levied under section 3709.29 of the Revised Code	2530
for a general health district program.	2531

(F) An exemption from taxation granted under this section	2532
commences with the tax year specified in the resolution so long as	2533
the year specified in the resolution commences after the effective	2534
date of the resolution. If the resolution specifies a year	2535
commencing before the effective date of the resolution or	2536
specifies no year whatsoever, the exemption commences with the tax	2537
year in which an exempted improvement first appears on the tax	2538
list and duplicate of real and public utility property and that	2539
commences after the effective date of the resolution. Except as	2540
otherwise provided in this division, the exemption ends on the	2541
date specified in the resolution as the date the improvement	2542
ceases to be a public purpose or the incentive district expires,	2543
or ends on the date on which the county can no longer require	2544
annual service payments in lieu of taxes under section 5709.79 of	2545
the Revised Code, whichever occurs first. The exemption of an	2546
improvement with respect to a parcel or within an incentive	2547
district may end on a later date, as specified in the resolution,	2548
if the board of commissioners and the board of education of the	2549
city, local, or exempted village school district within which the	2550
parcel or district is located have entered into a compensation	2551
agreement under section 5709.82 of the Revised Code with respect	2552
to the improvement, and the board of education has approved the	2553
term of the exemption under division (C)(1) of this section, but	2554
in no case shall the improvement be exempted from taxation for	2555
more than thirty years. Exemptions shall be claimed and allowed in	2556
the same or a similar manner as in the case of other real property	2557
exemptions. If an exemption status changes during a tax year, the	2558
procedure for the apportionment of the taxes for that year is the	2559
same as in the case of other changes in tax exemption status	2560
during the year.	2561

(G) If the board of county commissioners is not required by	2562
this section to notify the board of education of the board of	2563
county commissioners' intent to declare improvements to be a	2564
public purpose, the board of county commissioners shall comply	2565
with the notice requirements imposed under section 5709.83 of the	2566
Revised Code before taking formal action to adopt the resolution	2567
making that declaration, unless the board of education has adopted	2568
a resolution under that section waiving its right to receive such	2569
a notice.	2570

(H) The county, not later than fifteen days after the	2571
adoption of a resolution under this section, shall submit to the	2572
director of development a copy of the resolution. On or before the	2573
thirty-first day of March of each year, the county shall submit a	2574
status report to the director of development. The report shall	2575
indicate, in the manner prescribed by the director, the progress	2576
of the project during each year that an exemption remains in	2577
effect, including a summary of the receipts from service payments	2578
in lieu of taxes; expenditures of money from the fund created	2579
under section 5709.80 of the Revised Code; a description of the	2580
public infrastructure improvements and housing renovations	2581
financed with such expenditures; and a quantitative summary of	2582
changes in employment and private investment resulting from each	2583
project.	2584

(I) Nothing in this section shall be construed to prohibit a	2585
board of county commissioners from declaring to be a public	2586
purpose improvements with respect to more than one parcel.	2587

Sec. 5709.88.  (A) As used in sections 5709.88 throughto	2588
5709.883 of the Revised Code:	2589

(1) "Enterprise," "expand," "renovate," "project," "project	2590
site," "position," "full-time employee," "first used in business,"	2591
and "making retail sales" have the same meanings as in section	2592
5709.61 of the Revised Code.	2593

(2) "Property," "remedy," and "remedial activities" have the	2594
same meanings as in section 3746.01 of the Revised Code.	2595

(3) "Facility" means an enterprise's place of business,	2596
including land constituting property that is described in a	2597
certification under division (B) of section 5709.87 of the Revised	2598
Code, and buildings, improvements, fixtures, structures,	2599
machinery, equipment, and other materials, except inventory, used	2600
in business and situated on such land. "Facility" does not include	2601
any portion of an enterprise's place of business used primarily	2602
for making retail sales unless the place of business is located in	2603
an impacted city as defined in section 1728.01 of the Revised	2604
Code.	2605

(4) "New employee" means a full-time employee first employed	2606
by an enterprise at a facility that is a project site after the	2607
enterprise enters into an agreement under division (D) of this	2608
section.	2609

(5) "Remediate" means to make expenditures for remedies or	2610
remedial activities equal to at least ten per cent of the true	2611
value in money of the land, buildings, improvements, structures,	2612
and fixtures constituting a facility as determined for purposes of	2613
property taxation immediately prior to formal approval of an	2614
agreement under division (D) of this section.	2615

(6) "Occupy" means to make expenditures to alter or repair a	2616
vacant facility equal to at least twenty per cent of the market	2617
value of the facility prior to such expenditures, as determined	2618
for the purposes of local property taxation.	2619

(7) "Vacant facility" means a facility that has been vacant	2620
for at least ninety days immediately preceding the date on which	2621
an agreement is entered into under division (D) of this section.	2622

(B) The legislative authority of any county or municipal	2623
corporation within which is located property that is the subject	2624
of a certification under division (B) of section 5709.87 of the	2625
Revised Code may enter into an agreement with an enterprise under	2626
division (D) of this section, provided that the legislative	2627
authority of a county may enter into such agreements with respect	2628
only to property located within the unincorporated territory of	2629
the county. Prior to entering into such an agreement, the	2630
legislative authority shall petition the director of development	2631
for the director's confirmation that the property is the subject	2632
of such a certification, and the director, within thirty days	2633
after receipt of such a petition, shall confirm whether such a	2634
certification has been issued. The petition shall be accompanied	2635
by a description of the property in the form and manner prescribed	2636
by the director.	2637

(C) Any enterprise that wishes to enter into an agreement	2638
with a legislative authority under division (D) of this section	2639
shall submit a proposal to the legislative authority on a form	2640
prescribed by the director of development together with the	2641
application fee established under section 5709.882 of the Revised	2642
Code. The form shall require the following information:	2643

(1) An estimate of the number of new employees whom the	2644
enterprise intends to hire, or of the number of employees whom the	2645
enterprise intends to retain, at a facility that is a project	2646
site, and an estimate of the amount of payroll of the enterprise	2647
attributable to these employees;	2648

(2) An estimate of the amount to be invested by the	2649
enterprise to establish, expand, renovate, or occupy a facility,	2650
including investment in new buildings, additions or improvements	2651
to existing buildings, machinery, equipment, furniture, fixtures,	2652
and inventory;	2653

(3) A listing of the enterprise's current investment, if any,	2654
in a facility as of the date of the proposal's submission.	2655

The enterprise shall review and update the listings required	2656
under this division to reflect material changes, and any agreement	2657
entered into under division (D) of this section shall set forth	2658
final estimates and listings as of the time the agreement is	2659
entered into. The legislative authority, on a separate form and at	2660
any time, may require any additional information necessary to	2661
determine whether an enterprise is in compliance with an agreement	2662
and to collect the information required to be reported under	2663
section 5709.882 of the Revised Code.	2664

(D)(1) Upon receipt and investigation of a proposal under	2665
division (C) of this section, if the legislative authority finds	2666
that the enterprise submitting the proposal is qualified by	2667
financial responsibility and business experience to create and	2668
preserve employment opportunities at the project site and improve	2669
the economic climate of the county or municipal corporation, the	2670
legislative authority, after complying with section 5709.83 of the	2671
Revised Code, may enter into, and formally shall approve, an	2672
agreement with the enterprise under which the enterprise agrees to	2673
remediate a facility and to spend an amount equal to at least two	2674
hundred fifty per cent of the true value in money of the land,	2675
buildings, improvements, structures, and fixtures constituting the	2676
facility, as determined for purposes of property taxation	2677
immediately prior to formal approval of the agreement, to	2678
establish, expand, renovate, or occupy a facility and hire new	2679
employees, or preserve employment opportunities for existing	2680
employees, in return for one or more of the following incentives:	2681

(1)(a) Exemption for a specified number of years, not to	2682
exceed ten, of a specified portion, up to one hundred per cent, of	2683
the assessed value of tangible personal property first used in	2684
business at the project site as a result of the agreement. An	2685
exemption granted pursuant to division (D)(1) of this section	2686
applies to inventory required to be listed pursuant to sections	2687
5711.15 and 5711.16 of the Revised Code, except that, in the	2688
instance of an expansion or other situations in which an	2689
enterprise was in business at the facility prior to the effective	2690
date of the agreement, the inventory that is exempt is that amount	2691
or value of inventory in excess of the amount or value of	2692
inventory required to be listed in the personal property tax	2693
return of the enterprise in the return for the tax year in which	2694
the agreement is entered into.	2695

(2)(b) Exemption for a specified number of years, not to	2696
exceed ten, of a specified portion, up to one hundred per cent, of	2697
the increase, subsequent to formal approval of the agreement by	2698
the legislative authority, in the assessed valuation of buildings,	2699
improvements, structures, and fixtures constituting the project	2700
site;	2701

(3)(c) Provision for a specified number of years, not to	2702
exceed ten, of any optional services or assistance that the county	2703
or municipal corporation is authorized to provide with regard to	2704
the project site.	2705

(2) No legislative authority may grant an exemption under	2706
this section with respect to property in territory annexed to the	2707
municipal corporation pursuant to section 709.023 of the Revised	2708
Code unless the board of township trustees consents to the	2709
exemption or the legislative authority agrees to reimburse the	2710
township for any revenue lost or forgone because of the exemption.	2711

(E) All agreements entered into under this section shall be	2712
in the form prescribed under section 5709.881 of the Revised Code.	2713

(F) Except as otherwise provided in this division, an	2714
agreement entered into under this section shall require that the	2715
enterprise pay an annual fee equal to the greater of one per cent	2716
of the dollar value of incentives offered under the agreement or	2717
five hundred dollars, provided that if the value of the incentives	2718
exceeds two hundred fifty thousand dollars, the fee shall not	2719
exceed two thousand five hundred dollars. The fee shall be payable	2720
to the legislative authority once per year for each year the	2721
agreement is effective on the days and in the form specified in	2722
the agreement. Fees paid shall be deposited in a special fund	2723
created for that purpose by the legislative authority and shall be	2724
used by the legislative authority exclusively for the purpose of	2725
complying with section 5709.882 of the Revised Code and by the tax	2726
incentive review council created under section 5709.883 of the	2727
Revised Code exclusively for the purposes of performing the duties	2728
prescribed under that section. The legislative authority may waive	2729
or reduce the amount of the fee charged against an enterprise, but	2730
such a waiver or reduction does not affect the obligations of the	2731
legislative authority or the tax incentive review council to	2732
comply with section 5709.882 or 5709.883 of the Revised Code.	2733

(G) When an agreement is entered into under this section, the	2734
legislative authority authorizing the agreement shall forward a	2735
copy of the agreement to the director of development and to the	2736
tax commissioner within fifteen days after the agreement is	2737
entered into.	2738

(H) After an agreement is entered into, the enterprise shall	2739
file with each personal property tax return required to be filed	2740
while the agreement is in effect, an informational return, on a	2741
form prescribed by the tax commissioner for that purpose, setting	2742
forth separately the property, and related costs and values,	2743
exempted from taxation under the agreement.	2744

(I) The legislative authority may require the owner of record	2745
to pay the amount of taxes that, during the period beginning with	2746
the commencement of the exemption and ending with the date of	2747
revocation of the covenant not to sue under Chapter 3746. of the	2748
Revised Code, would have been charged against the property had the	2749
property not been exempted from taxation pursuant to an agreement	2750
entered into under this section. In the case of real property, the	2751
proper county auditor shall determine the taxable value of the	2752
property for each of the tax years for which the property had been	2753
exempted from taxation, and shall determine the amount of taxes	2754
that would have been charged against the property had the property	2755
been subject to taxation each of those years. The county treasurer	2756
shall issue a tax bill as otherwise required by law, and the taxes	2757
shall be payable in full on the first succeeding day on which the	2758
first one-half of taxes is required to be paid under section	2759
323.12 of the Revised Code. If such real property taxes are not	2760
paid in full when due, a penalty shall be charged, and interest	2761
shall accrue on those taxes, as provided in section 323.121 of the	2762
Revised Code. In cases of underpayment or nonpayment, the	2763
deficiency shall be collected as otherwise provided for the	2764
collection of delinquent real property taxes.	2765

In the case of tangible personal property, the tax	2766
commissioner shall determine the taxable value of the property for	2767
each of the tax years for which the property had been exempted	2768
from taxation on the basis of the informational return required to	2769
be filed under this section or any further assessment necessary to	2770
make such a determination, and certify that determination to the	2771
proper county auditor, who shall add the property to the proper	2772
tax lists and duplicates. Taxes shall be charged against such	2773
property at the rates charged for the respective years for which	2774
taxes are charged under this division. The county treasurer shall	2775
issue a tax bill as otherwise required by law, and the taxes shall	2776
be payable on the next succeeding date for the payment of current	2777
taxes. If the taxes are not paid in full when due, a penalty shall	2778
be charged, and interest shall accrue, as otherwise provided in	2779
sections 5719.03 and 5719.041 of the Revised Code. In cases of	2780
underpayment or nonpayment, the deficiency shall be collected as	2781
otherwise provided in Chapter 5719. of the Revised Code.	2782

Section 2. That existing sections 121.22, 505.87, 709.02,	2783
709.021, 709.023, 709.033, 725.02, 1728.10, 3735.66, 4906.06,	2784
5571.14, 5709.40, 5709.41, 5709.62, 5709.632, 5709.78, and 5709.88	2785
of the Revised Code are hereby repealed.	2786