As Passed by the House

129th General Assembly Regular Session 2011-2012

Sub. H. B. No. 225

Representatives Peterson, Landis 

Cosponsors: Representatives Pillich, Grossman, Sears, Boose, Derickson, Carey, Thompson, Adams, J., Hayes, Stinziano, Ruhl, McClain, Balderson, Maag, Weddington, Brenner, Duffey, Baker, Schuring, Blair, McKenney, Adams, R., Amstutz, Anielski, Antonio, Barnes, Beck, Blessing, Bubp, Buchy, Carney, Damschroder, DeGeeter, Dovilla, Foley, Goodwin, Hackett, Hall, Henne, Hollington, Huffman, Letson, Mallory, Milkovich, Newbold, O'Brien, Ramos, Slaby, Sprague, Stebelton, Szollosi, Uecker, Yuko Speaker Batchelder 

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A BILL

To amend sections 9.37, 167.03, 305.171, 505.603,

1

3917.04, 4931.41, 4931.43, 4931.44, 4931.45,

2

4931.49, 4931.50, 4931.64, 4931.65, 4931.66,

3

5703.57, 5705.13, 5713.07, 5713.08, 5713.081,

4

5713.082, 5715.27, and 5717.02 and to enact

5

section 148.061 of the Revised Code to vest in

6

county auditors responsibility for reviewing and

7

approving property tax exemption applications for

8

some publicly owned property, to authorize

9

legislative authorities of municipal corporations,

10

county auditors, and boards of township trustees

11

to adopt a direct deposit payroll policy, to

12

clarify that a board of township trustees may

13

offer deferred compensation plans or programs to

14

the township's officers and employees, to

15

authorize regional councils of government to

16

operate a 9-1-1 public safety answering point, to

17

revise the membership of the Ohio Business Gateway

18

Steering Committee, to authorize counties and

19

townships to increase the amount credited to

20

"rainy day" reserve balance accounts to one-sixth

21

of the expenditures made in the preceding fiscal

22

year from the fund in which the reserve balance

23

account is established, and to authorize a county

24

or township to offer any qualified benefit

25

available under a cafeteria plan, and to offer a

26

health and wellness benefit program, to its

27

officers and employees.

28

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

Section 1. That sections 9.37, 167.03, 305.171, 505.603,	29
3917.04, 4931.41, 4931.43, 4931.44, 4931.45, 4931.49, 4931.50,	30
4931.64, 4931.65, 4931.66, 5703.57, 5705.13, 5713.07, 5713.08,	31
5713.081, 5713.082, 5715.27, and 5717.02 be amended and section	32
148.061 of the Revised Code be enacted to read as follows:	33

Sec. 9.37.  (A) As used in this section, "public official"	34
means any elected or appointed officer, employee, or agent of the	35
state, any state institution of higher education, any political	36
subdivision, board, commission, bureau, or other public body	37
established by law. "State institution of higher education" means	38
any state university or college as defined in division (A)(1) of	39
section 3345.12 of the Revised Code, community college, state	40
community college, university branch, or technical college.	41

(B) Except as provided in divisiondivisions (F) and (G) of	42
this section, any public official may make by direct deposit of	43
funds by electronic transfer, if the payee provides a written	44
authorization designating a financial institution and an account	45
number to which the payment is to be credited, any payment such	46
public official is permitted or required by law in the performance	47
of official duties to make by issuing a check or warrant.	48

(C) Such public official may contract with a financial	49
institution for the services necessary to make direct deposits and	50
draw lump-sum checks or warrants payable to that institution in	51
the amount of the payments to be transferred.	52

(D) Before making any direct deposit as authorized under this	53
section, the public official shall ascertain that the account from	54
which the payment is to be made contains sufficient funds to cover	55
the amount of the payment.	56

(E) If the issuance of checks and warrants by a public	57
official requires authorization by a governing board, commission,	58
bureau, or other public body having jurisdiction over the public	59
official, the public official may only make direct deposits and	60
contracts under this section pursuant to a resolution of	61
authorization duly adopted by such governing board, commission,	62
bureau, or other public body.	63

(F) Pursuant to sections 307.55, 319.16, and 321.15 of the	64
Revised Code, a county auditor may issue, and a county treasurer	65
may redeem, electronic warrants authorizing direct deposit for	66
payment of county obligations in accordance with rules adopted by	67
the director of budget and management pursuant to Chapter 119. of	68
the Revised Code.	69

(G) The legislative authority of a municipal corporation, for	70
employees of the municipal corporation, a county auditor, for	71
county employees, or a board of township trustees, for township	72
employees, may adopt a direct deposit payroll policy under which	73
all employees of the municipal corporation, all county employees,	74
or all township employees, as the case may be, provide a written	75
authorization designating a financial institution and an account	76
number to which payment of the employee's compensation shall be	77
credited under the municipal corporation's, county's, or	78
township's direct deposit payroll policy. The direct deposit	79
payroll policy adopted by the legislative authority of a municipal	80
corporation, a county auditor, or a board of township trustees may	81
exempt from the direct deposit requirement those municipal,	82
county, or township employees who cannot provide an account	83
number, or for other reasons specified in the policy. The written	84
authorization is not a public record under section 149.43 of the	85
Revised Code.	86

Sec. 148.061. In addition to the program of deferred	87
compensation that may be offered under this chapter, a board of	88
township trustees may offer to all of the officers and employees	89
of the township plans or programs for deferring compensation	90
designed for favorable tax treatment of the compensation so	91
deferred. A plan or program shall present a reasonable number of	92
options to the township's officers and employees for the	93
investment of the deferred funds that will assure the desired tax	94
treatment of the funds.	95

Any income deferred under a plan or program shall continue to	96
be included as regular compensation for the purpose of computing	97
the contributions to and benefits from each officer's or	98
employee's retirement system, but shall not be included in the	99
computation of any federal and state income taxes withheld on	100
behalf of the officer or employee.	101

Sec. 167.03.  (A) The council shall have the power to:

102

(1) Study such area governmental problems common to two or	103
more members of the council as it deems appropriate, including but	104
not limited to matters affecting health, safety, welfare,	105
education, economic conditions, and regional development;	106

(2) Promote cooperative arrangements and coordinate action	107
among its members, and between its members and other agencies of	108
local or state governments, whether or not within Ohio, and the	109
federal government;	110

(3) Make recommendations for review and action to the members	111
and other public agencies that perform functions within the	112
region;	113

(4) Promote cooperative agreements and contracts among its	114
members or other governmental agencies and private persons,	115
corporations, or agencies;	116

(5) Operate a public safety answering point in accordance	117
with sections 4931.40 to 4931.70 of the Revised Code;	118

(6) Perform planning directly by personnel of the council, or	119
under contracts between the council and other public or private	120
planning agencies.	121

(B) The council may:

122

(1) Review, evaluate, comment upon, and make recommendations,	123
relative to the planning and programming, and the location,	124
financing, and scheduling of public facility projects within the	125
region and affecting the development of the area;	126

(2) Act as an areawide agency to perform comprehensive	127
planning for the programming, locating, financing, and scheduling	128
of public facility projects within the region and affecting the	129
development of the area and for other proposed land development or	130
uses, which projects or uses have public metropolitan wide or	131
interjurisdictional significance;	132

(3) Act as an agency for coordinating, based on metropolitan	133
wide comprehensive planning and programming, local public	134
policies, and activities affecting the development of the region	135
or area.	136

(C) The council may, by appropriate action of the governing	137
bodies of the members, perform such other functions and duties as	138
are performed or capable of performance by the members and	139
necessary or desirable for dealing with problems of mutual	140
concern.	141

(D) The authority granted to the council by this section or	142
in any agreement by the members thereof shall not displace any	143
existing municipal, county, regional, or other planning commission	144
or planning agency in the exercise of its statutory powers.	145

Sec. 305.171.  (A) The board of county commissioners of any	146
county may contract for, purchase, or otherwise procure and pay	147
all or any part of the cost of groupany of the following	148
insurance, coverage, or benefits issued by an insurance company or	149
administered by a board of county commissioners or a contractor,	150
for county officers and employees and their immediate dependents	151
from the funds or budgets from which the county officers or	152
employees are compensated for services:	153

(1) Group insurance policies that may provide benefitsany	154
of the following:	155

(a) Benefits including, but not limited to, hospitalization,	156
surgical care, major medical care, disability, dental care, eye	157
care, medical care, hearing aids, or prescription drugs, and that	158
may provide sickness;	159

(b) Sickness and accident insurance, group;

160

(c) Group legal services, or group;

161

(d) Group life insurance, or a.

162

(2) Any other qualified benefit available under section 125	163
of the "Internal Revenue Code of 1986," 26 U.S.C. 125;	164

(3) A health and wellness benefit program through which the	165
county provides a benefit or incentive to county officers,	166
employees, and their immediate dependents to maintain a healthy	167
lifestyle, including, but not limited to, programs to encourage	168
healthy eating and nutrition, exercise and physical activity,	169
weight control or the elimination of obesity, and cessation of	170
smoking or alcohol use.	171

(4) Any combination of any of the foregoing types of	172
insurance or, coverage, for county officers and employees and	173
their immediate dependents from the funds or budgets from which	174
the county officers or employees are compensated for services,	175
issued by an insurance companyor benefits.	176

(B) The board of county commissioners also may negotiate and	177
contract for any plan or plans of health care services with health	178
insuring corporations holding a certificate of authority under	179
Chapter 1751. of the Revised Code, provided that each county	180
officer or employee shall be permitted to do both of the	181
following:	182

(1) Exercise an option between a plan offered by an insurance	183
company and a plan or plans offered by health insuring	184
corporations under this division, on the condition that the county	185
officer or employee shall pay any amount by which the cost of the	186
plan chosen by the county officer or employee pursuant to this	187
division exceeds the cost of the plan offered under division (A)	188
of this section;	189

(2) Change from one of the plans to another at a time each	190
year as determined by the board.	191

(C) Section 307.86 of the Revised Code does not apply to the	192
purchase of benefits for county officers or employees under	193
divisions (A) and (B) of this section when those benefits are	194
provided through a jointly administered health and welfare trust	195
fund in which the county or contracting authority and a collective	196
bargaining representative of the county employees or contracting	197
authority agree to participate.	198

(D) The board of trustees of a jointly administered trust	199
fund that receives contributions pursuant to collective bargaining	200
agreements entered into between the board of county commissioners	201
of any county and a collective bargaining representative of the	202
employees of the county may provide for self-insurance of all risk	203
in the provision of fringe benefits, and may provide through the	204
self-insurance method specific fringe benefits as authorized by	205
the rules of the board of trustees of the jointly administered	206
trust fund. The fringe benefits may include, but are not limited	207
to, hospitalization, surgical care, major medical care,	208
disability, dental care, vision care, medical care, hearing aids,	209
prescription drugs, group life insurance, sickness and accident	210
insurance, group legal services, or a combination of any of the	211
foregoing types of insurance or coverage, for county employees and	212
their dependents.	213

(E) The board of county commissioners may provide the	214
benefits described in divisions (A) to (D) of this section through	215
an individual self-insurance program or a joint self-insurance	216
program as provided in section 9.833 of the Revised Code.	217

(F) When a board of county commissioners offers health	218
benefits authorized under this section to a county officer or	219
employee, the board may offer the benefits through a cafeteria	220
plan meeting the requirements of section 125 of the "Internal	221
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 125, as	222
amended, and, as part of that plan, may offer the county officer	223
or employee the option of receiving a cash payment in any form	224
permissible under such cafeteria plans. A cash payment made to a	225
county officer or employee under this division shall not exceed	226
twenty-five per cent of the cost of premiums or payments that	227
otherwise would be paid by the board for benefits for the county	228
officer or employee under a policy or plan.	229

(G) The board of county commissioners may establish a policy	230
authorizing any county appointing authority to make a cash payment	231
to any county officer or employee in lieu of providing a benefit	232
authorized under this section if the county officer or employee	233
elects to take the cash payment instead of the offered benefit. A	234
cash payment made to a county officer or employee under this	235
division shall not exceed twenty-five per cent of the cost of	236
premiums or payments that otherwise would be paid by the board for	237
benefits for the county officer or employee under an offered	238
policy or plan.	239

(H) No cash payment in lieu of a health benefit shall be made	240
to a county officer or employee under division (F) or (G) of this	241
section unless the county officer or employee signs a statement	242
affirming that the county officer or employee is covered under	243
another health insurance or health care policy, contract, or plan,	244
and setting forth the name of the employer, if any, that sponsors	245
the coverage, the name of the carrier that provides the coverage,	246
and the identifying number of the policy, contract, or plan.	247

(I) The legislative authority of a county-operated municipal	248
court, after consultation with the judges, or the clerk and deputy	249
clerks, of the municipal court, shall negotiate and contract for,	250
purchase, or otherwise procure, and pay the costs, premiums, or	251
charges for, group health care coverage for the judges, and group	252
health care coverage for the clerk and deputy clerks, in	253
accordance with section 1901.111 or 1901.312 of the Revised Code.	254

(J) As used in this section:

255

(1) "County officer or employee" includes, but is not limited	256
to, a member or employee of the county board of elections.	257

(2) "County-operated municipal court" and "legislative	258
authority" have the same meanings as in section 1901.03 of the	259
Revised Code.	260

(3) "Health care coverage" has the same meaning as in section	261
1901.111 of the Revised Code.	262

Sec. 505.603. (A) In addition to or in lieu of providing	263
benefits to township officers and employees under section 505.60,	264
505.601, or 505.602 of the Revised Code, a board of township	265
trustees may offer benefits to officers and employees through a	266
cafeteria plan that meets the requirements of section 125 of the	267
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 125,	268
as amended, after first adopting a policy authorizing an officer	269
or employee to receive a cash payment in lieu of a benefit	270
otherwise offered to township officers or employees under any of	271
those sections, but only if the cash payment does not exceed	272
twenty-five per cent of the cost of premiums or payments that	273
otherwise would be paid by the board for benefits for the officer	274
or employee under an offered policy, contract, or plan. No cash	275
payment in lieu of a benefit shall be made pursuant to this	276
section unless the officer or employee signs a statement affirming	277
that the officer or employee is covered under another health	278
insurance or health care policy, contract, or plan in the case of	279
a health benefit, or a life insurance policy in the case of a life	280
insurance benefit, and setting forth the name of the employer, if	281
any, that sponsors the coverage, the name of the carrier that	282
provides the coverage, and an identifying number of the applicable	283
policy, contract, or plan.	284

(B) In addition to providing the benefits to township	285
officers and employees under section 505.60, 505.601, or 505.602	286
of the Revised Code, a board of township trustees may offer a	287
health and wellness benefit program through which the township	288
provides a benefit or incentive to township officers, employees,	289
and their immediate dependents to maintain a healthy lifestyle,	290
including, but not limited to, programs to encourage healthy	291
eating and nutrition, exercise and physical activity, weight	292
control or the elimination of obesity, and cessation of smoking or	293
alcohol use.	294

(C) The township fiscal officer may deduct from a township	295
employee's salary or wages the amount authorized to be paid by the	296
employee for one or more qualified benefits available under	297
section 125 of the "Internal Revenue Code of 1986," 26 U.S.C. 125,	298
and under the sections listed in division (B) of this section, if	299
the employee authorizes in writing that the township fiscal	300
officer may deduct that amount from the employee's salary or	301
wages, and the benefit is offered to the employee on a group basis	302
and at least ten per cent of the township employees voluntarily	303
elect to participate in the receipt of that benefit. The township	304
fiscal officer may issue warrants for amounts deducted under this	305
division to pay program administrators or other insurers for	306
benefits authorized under this section or those sections listed in	307
division (B) of this section.	308

Sec. 3917.04.  (A)(1) If any employee of a political	309
subdivision or district of this state, or of an institution	310
supported in whole or in part by public funds, authorizes in	311
writing the proper officer of the political subdivision, district,	312
or institution, of which the individual is an employee to deduct	313
from the employee's salary or wages the premium or portion of the	314
premium agreed to be paid by the employee to an insurer authorized	315
to do business in the state for life, endowment, accident, health,	316
or health and accident insurance, annuities, or hospitalization	317
insurance, or salary savings plan, the political subdivision,	318
district, or institution of which the individual is an employee	319
may deduct from the employee's salary or wages the premium or	320
portion of the premium agreed to be paid by that employee and pay	321
it to the insurer, provided that life, endowment, accident,	322
health, health and accident, and hospitalization insurance is	323
offered to the employee on a group basis and also that at least	324
ten per cent of the employees at any institution, or of any	325
political subdivision, or in any department, agency, bureau,	326
district, commission, or board voluntarily elect to participate in	327
that group insurance.	328

Division (A)(1) of this section does not apply to employees	329
paid by warrant of the director of budget and management.	330

(2) The proper officer of a political subdivision, district,	331
or institution of which an individual is an employee may issue	332
warrants covering salary or wage deductions that have been	333
authorized by the employee in favor of the insurer and in the	334
amount so authorized by the employee.	335

(B)(1) The department of administrative services shall only	336
offer employees paid by warrant of the director of budget and	337
management voluntary supplemental benefit plans that are selected	338
through a state-administered request for proposals process. If an	339
employee authorizes the director of administrative services, in	340
writing, to deduct the premium or a portion of the premium agreed	341
to be paid by the employee to a voluntary supplemental benefit	342
plan provider from the employee's salary or wages, the director	343
may deduct this amount from the employee's salary or wages and pay	344
it to the provider. Only those employees enrolled in a voluntary	345
supplemental benefit plan on or before the effective date of this	346
amendmentJune 30, 2006, may continue to participate in a plan	347
that was not selected through a state-administered request for	348
proposals process.	349

(2) The director of budget and management may issue warrants	350
covering salary or wage deductions that have been authorized by	351
employees paid by warrant of the director in favor of the	352
voluntary supplemental benefit plan provider in the amount	353
authorized by those employees.	354

(C) A county auditor may deduct from a county employee's	355
salary or wages the amount authorized to be paid by the employee	356
for one or more qualified benefits available under section 125 of	357
the "Internal Revenue Code of 1986," 26 U.S.C. 125, and other	358
benefits authorized under section 305.171 of the Revised Code, if	359
the employee authorizes in writing that the county auditor may	360
deduct that amount from the employee's salary or wages, and the	361
benefit is offered to the employee on a group basis and at least	362
ten per cent of the county employees voluntarily elect to	363
participate in the receipt of that benefit.	364

The county auditor may issue warrants for amounts deducted	365
under this division to pay program administrators or other	366
insurers for benefits authorized under this section.	367

Sec. 4931.41.  (A)(1) A countywide 9-1-1 system shall include	368
all of the territory of the townships and municipal corporations	369
in the county and any portion of such a municipal corporation that	370
extends into an adjacent county.	371

(2) The system shall exclude any territory served by a	372
wireline service provider that is not capable of reasonably	373
meeting the technical and economic requirements of providing the	374
wireline telephone network portion of the countywide system for	375
that territory. The system shall exclude from enhanced 9-1-1 any	376
territory served by a wireline service provider that is not	377
capable of reasonably meeting the technical and economic	378
requirements of providing the wireline telephone network portion	379
of enhanced 9-1-1 for that territory. If a 9-1-1 planning	380
committee and a wireline service provider do not agree on whether	381
the provider is so capable, the committee shall notify the public	382
utilities commission, and the commission shall determine whether	383
the wireline service provider is so capable. The committee shall	384
ascertain whether such disagreement exists before making its	385
implementation proposal under division (A) of section 4931.43 of	386
the Revised Code. The commission's determination shall be in the	387
form of an order. No final plan shall require a wireline service	388
provider to provide the wireline telephone network portion of a	389
9-1-1 system that the commission has determined the provider is	390
not reasonably capable of providing.	391

(B) A countywide 9-1-1 system may be a basic or enhanced	392
9-1-1 system, or a combination of the two, and shall be for the	393
purpose of providing both wireline 9-1-1 and wireless 9-1-1.	394

(C) Every emergency service provider that provides emergency	395
service within the territory of a countywide 9-1-1 system shall	396
participate in the countywide system.	397

(D)(1) Each public safety answering point shall be operated	398
by a subdivision or a regional council of governments and shall be	399
operated constantly.	400

(2) A subdivision or a regional council of governments that	401
operates a public safety answering point shall pay all of the	402
costs associated with establishing, equipping, furnishing,	403
operating, and maintaining that facility and shall allocate those	404
costs among itself and the subdivisions served by the answering	405
point based on the allocation formula in a final plan. The	406
wireline service provider or other entity that provides or	407
maintains the customer premises equipment shall bill the operating	408
subdivision or the operating regional council of governments for	409
the cost of providing such equipment, or its maintenance. A	410
wireless service provider and a subdivision or regional council of	411
governments operating a public safety answering point may enter	412
into a service agreement for providing wireless enhanced 9-1-1	413
pursuant to a final plan adopted under sections 4931.40 to 4931.70	414
of the Revised Code.	415

(E) Except to the extent provided in a final plan that	416
provides for funding of a 9-1-1 system in part through charges	417
imposed under section 4931.51 of the Revised Code, each	418
subdivision served by a public safety answering point shall pay	419
the subdivision or regional council of governments that operates	420
the answering point the amount computed in accordance with the	421
allocation formula set forth in the final plan.	422

(F) Notwithstanding any other provision of law, the purchase	423
or other acquisition, installation, and maintenance of the	424
telephone network for a 9-1-1 system and the purchase or other	425
acquisition, installation, and maintenance of customer premises	426
equipment at a public safety answering point made in compliance	427
with a final plan or an agreement under section 4931.48 of the	428
Revised Code, including customer premises equipment used to	429
provide wireless enhanced 9-1-1, are not subject to any	430
requirement of competitive bidding.	431

(G) Each emergency service provider participating in a	432
countywide 9-1-1 system shall maintain a telephone number in	433
addition to 9-1-1.	434

(H) Whenever a final plan provides for the implementation of	435
basic 9-1-1, the planning committee shall so notify the public	436
utilities commission, which shall determine whether the wireline	437
service providers serving the territory covered by the plan are	438
capable of reasonably meeting the technical and economic	439
requirements of providing the wireline telephone network portion	440
of an enhanced 9-1-1 system. The determination shall be made	441
solely for purposes of division (C)(2) of section 4931.47 of the	442
Revised Code.	443

(I) If the public safety answering point personnel reasonably	444
determine that a 9-1-1 call is not an emergency, the personnel	445
shall provide the caller with the telephone number of an	446
appropriate subdivision agency as applicable.	447

(J) A final plan adopted under sections 4931.40 to 4931.70 of	448
the Revised Code, or an agreement under section 4931.48 of the	449
Revised Code, may provide that, by further agreement included in	450
the plan or agreement, the state highway patrol or one or more	451
public safety answering points of another 9-1-1 system is the	452
public safety answering point or points for the provision of	453
wireline or wireless 9-1-1 for all or part of the territory of the	454
9-1-1 system established under the plan or agreement. In that	455
event, the subdivision for which the wireline or wireless 9-1-1 is	456
provided as named in the agreement shall be deemed the subdivision	457
operating the public safety answering point or points for purposes	458
of sections 4931.40 to 4931.70 of the Revised Code, except that,	459
for the purpose of division (D)(2) of this section, that	460
subdivision shall pay only so much of the costs of establishing,	461
equipping, furnishing, operating, or maintaining any such public	462
safety answering point as are specified in the agreement with the	463
patrol or other system.	464

(K) A final plan for the provision of wireless enhanced 9-1-1	465
shall provide that any wireless 9-1-1 calls routed to a state	466
highway patrol-operated public safety answering point by default,	467
due to a wireless service provider so routing all such calls of	468
its subscribers without prior permission, are instead to be routed	469
as provided under the plan. Upon the implementation of countywide	470
wireless enhanced 9-1-1 pursuant to a final plan, the state	471
highway patrol shall cease any functioning as a public safety	472
answering point providing wireless 9-1-1 within the territory	473
covered by the countywide 9-1-1 system so established, unless the	474
patrol functions as a public safety answering point providing	475
wireless enhanced 9-1-1 pursuant to an agreement included in the	476
plan as authorized under division (J) of this section.	477

Sec. 4931.43.  (A) The 9-1-1 planning committee shall prepare	478
a proposal on the implementation of a countywide 9-1-1 system and	479
shall hold a public meeting on the proposal to explain the system	480
to and receive comments from public officials. At least thirty but	481
not more than sixty days before the meeting, the committee shall	482
send a copy of the implementation proposal and written notice of	483
the meeting:	484

(1) By certified mail, to the board of county commissioners,	485
the legislative authority of each municipal corporation in the	486
county, and to the board of trustees of each township in the	487
county; and	488

(2) To the board of trustees, directors, or park	489
commissioners of each subdivision that will be served by a public	490
safety answering point under the plan.	491

(B) The proposal and the final plan adopted by the committee	492
shall specify:	493

(1) Which telephone companies serving customers in the county	494
and, as authorized in division (A)(1) of section 4931.41 of the	495
Revised Code, in an adjacent county will participate in the 9-1-1	496
system;	497

(2) The location and number of public safety answering	498
points; how they will be connected to a company's telephone	499
network; from what geographic territory each will receive 9-1-1	500
calls; whether basic or enhanced 9-1-1 service will be provided	501
within such territory; what subdivisions will be served by the	502
answering point; and whether an answering point will respond to	503
calls by directly dispatching an emergency service provider, by	504
relaying a message to the appropriate provider, or by transferring	505
the call to the appropriate provider;	506

(3) Which subdivision or regional council of governments will	507
establish, equip, furnish, operate, and maintain a particular	508
public safety answering point;	509

(4) A projection of the initial cost of establishing,	510
equipping, and furnishing and of the annual cost of the first five	511
years of operating and maintaining each public safety answering	512
point;	513

(5) Whether the cost of establishing, equipping, furnishing,	514
operating, or maintaining each public safety answering point	515
should be funded through charges imposed under section 4931.51 of	516
the Revised Code or will be allocated among the subdivisions	517
served by the answering point and, if any such cost is to be	518
allocated, the formula for so allocating it;	519

(6) How each emergency service provider will respond to a	520
misdirected call.	521

(C) Following the meeting required by this section, the 9-1-1	522
planning committee may modify the implementation proposal and, no	523
later than nine months after the resolution authorized by section	524
4931.42 of the Revised Code is adopted, may adopt, by majority	525
vote, a final plan for implementing a countywide 9-1-1 system. If	526
a planning committee and wireline service provider do not agree on	527
whether the wireline service provider is capable of providing the	528
wireline telephone network as described under division (A) of	529
section 4931.41 of the Revised Code and the planning committee	530
refers that question to the public utilities commission, the	531
commission may extend the nine-month deadline established by this	532
division to twelve months. Immediately on completion of the plan,	533
the committee shall send a copy of the final plan:	534

(1) By certified mail to the board of county commissioners of	535
the county, to the legislative authority of each municipal	536
corporation in the county, and to the board of township trustees	537
of each township in the county; and	538

(2) To the board of trustees, directors, or park	539
commissioners of each subdivision that will be served by a public	540
safety answering point under the plan.	541

(D) If the committee has not adopted a final plan on or	542
before the deadline in division (C) of this section, the committee	543
shall cease to exist. A new 9-1-1 planning committee may be	544
convened in the manner established in section 4931.42 of the	545
Revised Code to develop an implementation proposal and final plan	546
in accordance with the requirements of sections 4931.42 to 4931.44	547
of the Revised Code.	548

Sec. 4931.44.  (A) Within sixty days after receipt of the	549
final plan pursuant to division (C) of section 4931.43 of the	550
Revised Code, the board of county commissioners of the county and	551
the legislative authority of each municipal corporation in the	552
county and of each township whose territory is proposed to be	553
included in a countywide 9-1-1 system shall act by resolution to	554
approve or disapprove the plan, except that, with respect to a	555
final plan that provides for funding of the 9-1-1 system in part	556
through charges imposed under section 4931.51 of the Revised Code,	557
the board of county commissioners shall not act by resolution to	558
approve or disapprove the plan until after a resolution adopted	559
under section 4931.51 of the Revised Code has become effective as	560
provided in division (D) of that section. A municipal corporation	561
or township whose territory is proposed to be included in the	562
system includes any municipal corporation or township in which a	563
part of its territory is excluded pursuant to division (A)(2) of	564
section 4931.41 of the Revised Code. Each such authority	565
immediately shall notify the board of county commissioners in	566
writing of its approval or disapproval of the final plan. Failure	567
by a board or legislative authority to notify the board of county	568
commissioners of approval or disapproval within such sixty-day	569
period shall be deemed disapproval by the board or authority.	570

(B) As used in this division, "county's population" excludes	571
the population of any municipal corporation or township that,	572
under the plan, is completely excluded from 9-1-1 service in the	573
county's final plan. A countywide plan is effective if all of the	574
following entities approve the plan in accordance with this	575
section:	576

(1) The board of county commissioners;

577

(2) The legislative authority of a municipal corporation that	578
contains at least thirty per cent of the county's population, if	579
any;	580

(3) The legislative authorities of municipal corporations and	581
townships that contain at least sixty per cent of the county's	582
population or, if the plan has been approved by a municipal	583
corporation that contains at least sixty per cent of the county's	584
population, by the legislative authorities of municipal	585
corporations and townships that contain at least seventy-five per	586
cent of the county's population.	587

(C) After a countywide plan approved in accordance with this	588
section is adopted, all of the telephone companies and,	589
subdivisions, and regional councils of governments included in the	590
plan are subject to the specific requirements of the plan and to	591
sections 4931.40 to 4931.70 of the Revised Code.	592

Sec. 4931.45.  (A) An amended final plan is required for any	593
of the following purposes:	594

(1) Expanding the territory included in the countywide 9-1-1	595
system;	596

(2) Upgrading any part or all of a system from basic to	597
enhanced wireline 9-1-1;	598

(3) Adjusting the territory served by a public safety	599
answering point;	600

(4) Permitting a regional council of governments to operate a	601
public safety answering point;	602

(5) Represcribing the funding of public safety answering	603
points as between the alternatives set forth in division (B)(5) of	604
section 4931.43 of the Revised Code;	605

(5)(6) Providing for wireless enhanced 9-1-1;

606

(6)(7) Adding a telephone company as a participant in a	607
countywide 9-1-1 system after the implementation of wireline 9-1-1	608
or wireless enhanced 9-1-1;	609

(7)(8) Providing that the state highway patrol or one or more	610
public safety answering points of another 9-1-1 system function as	611
a public safety answering point or points for the provision of	612
wireline or wireless 9-1-1 for all or part of the territory of the	613
system established under the final plan, as contemplated under	614
division (J) of section 4931.41 of the Revised Code;	615

(8)(9) Making any other necessary adjustments to the plan.

616

(B) Except as otherwise provided in division (C) of this	617
section, a final plan shall be amended in the manner provided for	618
adopting a final plan under sections 4931.42 to 4931.44 of the	619
Revised Code, including convening a 9-1-1 planning committee and	620
developing a proposed amended plan prior to adopting an amended	621
final plan.	622

(C)(1) To amend a final plan for the purpose described in	623
division (A)(6)(7) of this section, an entity that wishes to be	624
added as a participant in a 9-1-1 system shall file a written	625
letter of that intent with the board of county commissioners of	626
the county that approved the final plan. The final plan is deemed	627
amended upon the filing of that letter. The entity that files the	628
letter shall send written notice of that filing to all	629
subdivisions, regional councils of governments, and telephone	630
companies participating in the system.	631

(2) An amendment to a final plan for a purpose set forth in	632
division (A)(1), (3), (5)(6), or (8)(9) of this section may be	633
made by an addendum approved by a majority of the 9-1-1 planning	634
committee. The board of county commissioners shall call a meeting	635
of the 9-1-1 planning committee for the purpose of considering an	636
addendum pursuant to this division.	637

(3) Adoption of any resolution under section 4931.51 of the	638
Revised Code pursuant to a final plan that both has been adopted	639
and provides for funding through charges imposed under that	640
section is not an amendment of a final plan for the purpose of	641
this division.	642

(D) When a final plan is amended for a purpose described in	643
division (A)(1), (2), or (6)(7) of this section, sections 4931.47	644
and 5733.55 of the Revised Code apply with respect to the receipt	645
of the nonrecurring and recurring rates and charges for the	646
wireline telephone network portion of the 9-1-1 system.	647

Sec. 4931.49.  (A)(1) The state, the state highway patrol, or	648
a subdivision, or a regional council of governments participating	649
in a 9-1-1 system established under sections 4931.40 to 4931.70 of	650
the Revised Code and any officer, agent, employee, or independent	651
contractor of the state, the state highway patrol, or such a	652
participating subdivision or regional council of governments is	653
not liable in damages in a civil action for injuries, death, or	654
loss to persons or property arising from any act or omission,	655
except willful or wanton misconduct, in connection with	656
developing, adopting, or approving any final plan or any agreement	657
made under section 4931.48 of the Revised Code or otherwise	658
bringing into operation the 9-1-1 system pursuant to sections	659
4931.40 to 4931.70 of the Revised Code.	660

(2) The Ohio 9-1-1 council, the wireless 9-1-1 advisory	661
board, and any member of that council or board are not liable in	662
damages in a civil action for injuries, death, or loss to persons	663
or property arising from any act or omission, except willful or	664
wanton misconduct, in connection with the development or operation	665
of a 9-1-1 system established under sections 4931.40 to 4931.70 of	666
the Revised Code.	667

(B) Except as otherwise provided in section 4765.49 of the	668
Revised Code, an individual who gives emergency instructions	669
through a 9-1-1 system established under sections 4931.40 to	670
4931.70 of the Revised Code, and the principals for whom the	671
person acts, including both employers and independent contractors,	672
public and private, and an individual who follows emergency	673
instructions and the principals for whom that person acts,	674
including both employers and independent contractors, public and	675
private, are not liable in damages in a civil action for injuries,	676
death, or loss to persons or property arising from the issuance or	677
following of emergency instructions, except where the issuance or	678
following of the instructions constitutes willful or wanton	679
misconduct.	680

(C) Except for willful or wanton misconduct, a telephone	681
company, and any other installer, maintainer, or provider, through	682
the sale or otherwise, of customer premises equipment, and their	683
respective officers, directors, employees, agents, and suppliers	684
are not liable in damages in a civil action for injuries, death,	685
or loss to persons or property incurred by any person resulting	686
from any of the following:	687

(1) Such an entity's or its officers', directors',	688
employees', agents', or suppliers' participation in or acts or	689
omissions in connection with participating in or developing,	690
maintaining, or operating a 9-1-1 system, whether that system is	691
established pursuant to sections 4931.40 to 4931.70 of the Revised	692
Code or otherwise in accordance with schedules regarding 9-1-1	693
systems filed with the public utilities commission pursuant to	694
section 4905.30 of the Revised Code by a telephone company that is	695
a wireline service provider;	696

(2) Such an entity's or its officers', directors',	697
employees', agents', or suppliers' provision of assistance to a	698
public utility, municipal utility, or state or local government as	699
authorized by divisions (F)(4) and (5) of this section.	700

(D) No person shall knowingly use the telephone number of a	701
9-1-1 system established under sections 4931.40 to 4931.70 of the	702
Revised Code to report an emergency if the person knows that no	703
emergency exists.	704

(E) No person shall knowingly use a 9-1-1 system for a	705
purpose other than obtaining emergency service.	706

(F) No person shall disclose or use any information	707
concerning telephone numbers, addresses, or names obtained from	708
the data base that serves the public safety answering point of a	709
9-1-1 system established under sections 4931.40 to 4931.70 of the	710
Revised Code, except for any of the following purposes or under	711
any of the following circumstances:	712

(1) For the purpose of the 9-1-1 system;

713

(2) For the purpose of responding to an emergency call to an	714
emergency service provider;	715

(3) In the circumstance of the inadvertent disclosure of such	716
information due solely to technology of the wireline telephone	717
network portion of the 9-1-1 system not allowing access to the	718
data base to be restricted to 9-1-1 specific answering lines at a	719
public safety answering point;	720

(4) In the circumstance of access to a data base being given	721
by a telephone company that is a wireline service provider to a	722
public utility or municipal utility in handling customer calls in	723
times of public emergency or service outages. The charge, terms,	724
and conditions for the disclosure or use of such information for	725
the purpose of such access to a data base shall be subject to the	726
jurisdiction of the public utilities commission.	727

(5) In the circumstance of access to a data base given by a	728
telephone company that is a wireline service provider to a state	729
and local government in warning of a public emergency, as	730
determined by the public utilities commission. The charge, terms,	731
and conditions for the disclosure or use of that information for	732
the purpose of access to a data base is subject to the	733
jurisdiction of the public utilities commission.	734

Sec. 4931.50. (A) The attorney general, upon request of the	735
public utilities commission or on the attorney general's own	736
initiative, shall begin proceedings against a telephone company	737
that is a wireline service provider to enforce compliance with	738
sections 4931.40 to 4931.70 of the Revised Code or with the terms,	739
conditions, requirements, or specifications of a final plan or of	740
an agreement under section 4931.48 of the Revised Code as to	741
wireline or wireless 9-1-1.	742

(B) The attorney general, upon the attorney general's own	743
initiative, or any prosecutor, upon the prosecutor's initiative,	744
shall begin proceedings against a subdivision or a regional	745
council of governments as to wireline or wireless 9-1-1 to enforce	746
compliance with sections 4931.40 to 4931.70 of the Revised Code or	747
with the terms, conditions, requirements, or specifications of a	748
final plan or of an agreement under section 4931.48 of the Revised	749
Code as to wireline or wireless 9-1-1.	750

Sec. 4931.64. (A) Prior to the first disbursement under this	751
section and annually thereafter not later than the twenty-fifth	752
day of January, until the wireless 9-1-1 government assistance	753
fund is depleted, the Ohio 9-1-1 coordinator shall do both of the	754
following for the purposes of division (B) of this section:	755

(1) Determine, for a county that has adopted a final plan	756
under sections 4931.40 to 4931.70 of the Revised Code for the	757
provision of wireless enhanced 9-1-1 within the territory covered	758
by the countywide 9-1-1 system established under the plan, the	759
number of wireless telephone numbers assigned to wireless service	760
subscribers that have billing addresses within the county. That	761
number shall be adjusted between any two counties so that the	762
number of wireless telephone numbers assigned to wireless service	763
subscribers who have billing addresses within any portion of a	764
municipal corporation that territorially lies primarily in one of	765
the two counties but extends into the other county is added to the	766
number already determined for that primary county and subtracted	767
for the other county.	768

(2) Determine each county's proportionate share of the	769
wireless 9-1-1 government assistance fund for the ensuing calendar	770
year on the basis set forth in division (B) of this section;	771
estimate the ensuing calendar year's fund balance; compute each	772
such county's estimated proceeds for the ensuing calendar year	773
based on its proportionate share and the estimated fund balance;	774
and certify such amount of proceeds to the county auditor of each	775
such county.	776

(B) The Ohio 9-1-1 coordinator, in accordance with this	777
division and not later than the last day of each month, shall	778
disburse the amount credited as remittances to the wireless 9-1-1	779
government assistance fund during the second preceding month, plus	780
any accrued interest on the fund. Such a disbursement shall be	781
paid to each county treasurer. The amount to be so disbursed	782
monthly to a particular county shall be a proportionate share of	783
the wireless 9-1-1 government assistance fund balance based on the	784
ratio between the following:	785

(1) The number of wireless telephone numbers determined for	786
the county by the coordinator pursuant to division (A) of this	787
section;	788

(2) The total number of wireless telephone numbers assigned	789
to subscribers who have billing addresses within this state. To	790
the extent that the fund balance permits, the disbursements to	791
each county shall total at least ninety thousand dollars annually.	792

(C)(1) Each county that has not adopted a final plan for the	793
provision of wireless enhanced 9-1-1 under sections 4931.40 to	794
4931.70 of the Revised Code shall be deemed as having done so for	795
the purposes of making the determinations under divisions (A)(1)	796
and (2) of this section.	797

(2) For each county described in division (C)(1) of this	798
section, the coordinator shall retain in the wireless 9-1-1	799
government assistance fund an amount equal to what would otherwise	800
be paid as the county's disbursements under division (B) of this	801
section if it had adopted such a final plan, plus any related	802
accrued interest, to be set aside for that county. If the board of	803
county commissioners notifies the coordinator prior to January 1,	804
2010, that a final plan for the provision of wireless enhanced	805
9-1-1 has been adopted, the coordinator shall disburse and pay to	806
the county treasurer, not later than the last day of the month	807
following the month the notification is made, the total amount so	808
set aside for the county plus any related accrued interest. As of	809
January 1, 2010, any money and interest so retained and not	810
disbursed as authorized under this division shall be available for	811
disbursement only as provided in division (B) of this section.	812

(D) Immediately upon receipt by a county treasurer of a	813
disbursement under division (B) or (C) of this section, the county	814
shall disburse, in accordance with the allocation formula set	815
forth in the final plan, the amount the county so received to any	816
other subdivisions in the county and any regional councils of	817
governments in the county that pay the costs of a public safety	818
answering point providing wireless enhanced 9-1-1 under the plan.	819

(E) Nothing in sections 4931.40 to 4931.70 of the Revised	820
Code affects the authority of a subdivision operating or served by	821
a public safety answering point of a 9-1-1 system or a regional	822
council of governments operating a public safety answering point	823
of a 9-1-1 system to use, as provided in the final plan for the	824
system or in an agreement under section 4931.48 of the Revised	825
Code, any other authorized revenue of the subdivision or the	826
regional council of governments for the purposes of providing	827
basic or enhanced 9-1-1.	828

Sec. 4931.65.  Except as otherwise provided in section	829
4931.651 of the Revised Code:	830

(A) A countywide 9-1-1 system receiving a disbursement under	831
section 4931.64 of the Revised Code shall provide countywide	832
wireless enhanced 9-1-1 in accordance with sections 4931.40 to	833
4931.70 of the Revised Code beginning as soon as reasonably	834
possible after receipt of the first disbursement or, if that	835
service is already implemented, shall continue to provide such	836
service. Except as provided in divisions (B) and (C) of this	837
section, a disbursement shall be used solely for the purpose of	838
paying either or both of the following:	839

(1) Any costs of designing, upgrading, purchasing, leasing,	840
programming, installing, testing, or maintaining the necessary	841
data, hardware, software, and trunking required for the public	842
safety answering point or points of the 9-1-1 system to provide	843
wireless enhanced 9-1-1, which costs are incurred before or on or	844
after May 6, 2005, and consist of such additional costs of the	845
9-1-1 system over and above any costs incurred to provide wireline	846
9-1-1 or to otherwise provide wireless enhanced 9-1-1. Annually,	847
up to twenty-five thousand dollars of the disbursements received	848
on or after January 1, 2009, may be applied to data, hardware, and	849
software that automatically alerts personnel receiving a 9-1-1	850
call that a person at the subscriber's address or telephone number	851
may have a mental or physical disability, of which that personnel	852
shall inform the appropriate emergency service provider. On or	853
after the provision of technical and operational standards	854
pursuant to division (D)(1) of section 4931.68 of the Revised	855
Code, a regional council of governments operating a public safety	856
answering point or a subdivision shall consider the standards	857
before incurring any costs described in this division.	858

(2) Any costs of training the staff of the public safety	859
answering point or points to provide wireless enhanced 9-1-1,	860
which costs are incurred before or on or after May 6, 2005.	861

(B) Beginning one year following the imposition of the	862
wireless 9-1-1 charge under section 4931.61 of the Revised Code, a	863
subdivision or a regional council of governments that certifies to	864
the Ohio 9-1-1 coordinator that it has paid the costs described in	865
divisions (A)(1) and (2) of this section and is providing	866
countywide wireless enhanced 9-1-1 may use disbursements received	867
under section 4931.64 of the Revised Code to pay any of its	868
personnel costs of one or more public safety answering points	869
providing countywide wireless enhanced 9-1-1.	870

(C) After receiving its April 2013, disbursement under	871
section 4931.64 of the Revised Code, a regional council of	872
governments operating a public safety answering point or a	873
subdivision may use any remaining balance of disbursements it	874
received under that section to pay any of its costs of providing	875
countywide wireless 9-1-1, including the personnel costs of one or	876
more public safety answering points providing that service.	877

(D) The costs described in divisions (A), (B), and (C) of	878
this section may include any such costs payable pursuant to an	879
agreement under division (J) of section 4931.41 of the Revised	880
Code.	881

Sec. 4931.66.  (A)(1) A telephone company, the state highway	882
patrol as described in division (J) of section 4931.41 of the	883
Revised Code, and each subdivision or regional council of	884
governments operating one or more public safety answering points	885
for a countywide system providing wireless 9-1-1, shall provide	886
the Ohio 9-1-1 coordinator with such information as the	887
coordinator requests for the purposes of carrying out the	888
coordinator's duties under sections 4931.60 to 4931.70 of the	889
Revised Code, including, but not limited to, duties regarding the	890
collection of the wireless 9-1-1 charge and regarding the	891
provision of a report or recommendation under section 4931.70 of	892
the Revised Code.	893

(2) A wireless service provider shall provide an official,	894
employee, agent, or representative of a subdivision or regional	895
council of governments operating a public safety answering point,	896
or of the state highway patrol as described in division (J) of	897
section 4931.41 of the Revised Code, with such technical, service,	898
and location information as the official, employee, agent, or	899
representative requests for the purpose of providing wireless	900
9-1-1.	901

(3) A subdivision or regional council of governments	902
operating one or more public safety answering points of a 9-1-1	903
system, and a telephone company, shall provide to the Ohio 9-1-1	904
council such information as the council requires for the purpose	905
of carrying out its duties under division (D) of section 4931.68	906
of the Revised Code.	907

(B)(1) Any information provided under division (A) of this	908
section that consists of trade secrets as defined in section	909
1333.61 of the Revised Code or of information regarding the	910
customers, revenues, expenses, or network information of a	911
telephone company shall be confidential and does not constitute a	912
public record for the purpose of section 149.43 of the Revised	913
Code.	914

(2) The public utilities commission, the Ohio 9-1-1	915
coordinator, and any official, employee, agent, or representative	916
of the commission, of the state highway patrol as described in	917
division (J) of section 4931.41 of the Revised Code, or of a	918
subdivision or regional council of governments operating a public	919
safety answering point, while acting or claiming to act in the	920
capacity of the commission or coordinator or such official,	921
employee, agent, or representative, shall not disclose any	922
information provided under division (A) of this section regarding	923
a telephone company's customers, revenues, expenses, or network	924
information. Nothing in division (B)(2) of this section precludes	925
any such information from being aggregated and included in any	926
report required under section 4931.70 or division (D)(2) of	927
section 4931.69 of the Revised Code, provided the aggregated	928
information does not identify the number of any particular	929
company's customers or the amount of its revenues or expenses or	930
identify a particular company as to any network information.	931

Sec. 5703.57. (A) As used in this section, "Ohio business	932
gateway" has the same meaning as in section 718.051 of the Revised	933
Code.	934

(B) There is hereby created the Ohio business gateway	935
steering committee to direct the continuing development of the	936
Ohio business gateway and to oversee its operations. The committee	937
shall provide general oversight regarding operation of the Ohio	938
business gateway and shall recommend to the department of	939
administrative services enhancements that will improve the Ohio	940
business gateway. The committee shall consider all banking,	941
technological, administrative, and other issues associated with	942
the Ohio business gateway and shall make recommendations regarding	943
the type of reporting forms or other tax documents to be filed	944
through the Ohio business gateway.	945

(C) The committee shall consist of:

946

(1) The following members, appointed by the governor with the	947
advice and consent of the senate:	948

(a) Not more than twofour representatives of the business	949
community;	950

(b) Not more than three representatives of municipal tax	951
administrators; and	952

(c) Not more than two tax practitioners.

953

(2) The following ex officio members:

954

(a) The director or other highest officer of each state	955
agency that has tax reporting forms or other tax documents filed	956
with it through the Ohio business gateway or the director's	957
designee;	958

(b) The secretary of state or the secretary of state's	959
designee;	960

(c) The treasurer of state or the treasurer of state's	961
designee;	962

(d) The director of budget and management or the director's	963
designee;	964

(e) The state chief information officer or the officer's	965
designee;	966

(f) The tax commissioner or the tax commissioner's designee;	967
and	968

(g) The director of development or the director's designee.

969

An appointed member shall serve until the member resigns or	970
is removed by the governor. Vacancies shall be filled in the same	971
manner as original appointments.	972

(D) A vacancy on the committee does not impair the right of	973
the other members to exercise all the functions of the committee.	974
The presence of a majority of the members of the committee	975
constitutes a quorum for the conduct of business of the committee.	976
The concurrence of at least a majority of the members of the	977
committee is necessary for any action to be taken by the	978
committee. On request, each member of the committee shall be	979
reimbursed for the actual and necessary expenses incurred in the	980
discharge of the member's duties.	981

(E) The committee is a part of the department of taxation for	982
administrative purposes.	983

(F) Each year, the governor shall select a member of the	984
committee to serve as chairperson. The chairperson shall appoint	985
an official or employee of the department of taxation to act as	986
the committee's secretary. The secretary shall keep minutes of the	987
committee's meetings and a journal of all meetings, proceedings,	988
findings, and determinations of the committee.	989

(G) The committee shallmay hire professional, technical, and	990
clerical staff needed to support its activities.	991

(H) The committee shall meet as often as necessary to perform	992
its duties.	993

Sec. 5705.13.  (A) A taxing authority of a subdivision, by	994
resolution or ordinance, may establish reserve balance accounts to	995
accumulate currently available resources for the following	996
purposes:	997

(1) To stabilize subdivision budgets against cyclical changes	998
in revenues and expenditures;	999

(2) Except as otherwise provided by this section, to provide	1000
for the payment of claims and deductibles under aan individual or	1001
joint self-insurance program for the subdivision, if the	1002
subdivision is permitted by law to establish such a program;	1003

(3) To provide for the payment of claims, assessments, and	1004
deductibles under a self-insurance program, individual	1005
retrospective ratings plan, group rating plan, group retrospective	1006
rating plan, medical only program, deductible plan, or large	1007
deductible plan for workers' compensation.	1008

The ordinance or resolution establishing a reserve balance	1009
account shall state the purpose for which the account is	1010
established, the fund in which the account is to be established,	1011
and the total amount of money to be reserved in the account.	1012

A subdivision that participates in a risk-sharing pool, by	1013
which governments pool risks and funds and share in the costs of	1014
losses, shall not establish a reserve balance account to provide	1015
self-insurance for the subdivision.	1016

Not more than one reserve balance account may be established	1017
for each of the purposes permitted under divisions (A)(2) and (3)	1018
of this section. Money to the credit of a reserve balance account	1019
may be expended only for the purpose for which the account was	1020
established.	1021

A reserve balance account established for the purpose	1022
described in division (A)(1) of this section may be established in	1023
the general fund or in one or more special funds for operating	1024
purposes of the subdivision. The amount of money to be reserved in	1025
such an account in any fiscal year shall not exceed five per cent	1026
of the revenue credited in the preceding fiscal year to the fund	1027
in which the account is established, or, in the case of a reserve	1028
balance account of a county or of a township, the greater of that	1029
amount or one-sixth of the expenditures during the preceding	1030
fiscal year from the fund in which the account is established.	1031
Subject to division (G) of section 5705.29 of the Revised Code,	1032
any reserve balance in an account established under division	1033
(A)(1) of this section shall not be considered part of the	1034
unencumbered balance or revenue of the subdivision under division	1035
(A) of section 5705.35 or division (A)(1) of section 5705.36 of	1036
the Revised Code.	1037

At any time, a taxing authority of a subdivision, by	1038
resolution or ordinance, may reduce or eliminate the reserve	1039
balance in a reserve balance account established for the purpose	1040
described in division (A)(1) of this section.	1041

A reserve balance account established for the purpose	1042
described in division (A)(2) or (3) of this section shall be	1043
established in the general fund of the subdivision or by the	1044
establishment of a separate internal service fund established to	1045
account for the operation of thean individual or joint	1046
self-insurance or retrospective ratings plan program described in	1047
division (A)(2) of this section or a workers' compensation program	1048
or plan described in division (A)(3) of this section, and shall be	1049
based on sound actuarial principles. The total amount of money in	1050
a reserve balance account for self-insurance may be expressed in	1051
dollars or as the amount determined to represent an adequate	1052
reserve according to sound actuarial principles.	1053

A taxing authority of a subdivision, by resolution or	1054
ordinance, may rescind a reserve balance account established under	1055
this division. If a reserve balance account is rescinded, money	1056
that has accumulated in the account shall be transferred to the	1057
fund or funds from which the money originally was transferred.	1058

(B) A taxing authority of a subdivision, by resolution or	1059
ordinance, may establish a special revenue fund for the purpose of	1060
accumulating resources for the payment of accumulated sick leave	1061
and vacation leave, and for payments in lieu of taking	1062
compensatory time off, upon the termination of employment or the	1063
retirement of officers and employees of the subdivision. The	1064
special revenue fund may also accumulate resources for payment of	1065
salaries during any fiscal year when the number of pay periods	1066
exceeds the usual and customary number of pay periods.	1067
Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the	1068
Revised Code, the taxing authority, by resolution or ordinance,	1069
may transfer money to the special revenue fund from any other fund	1070
of the subdivision from which such payments may lawfully be made.	1071
The taxing authority, by resolution or ordinance, may rescind a	1072
special revenue fund established under this division. If a special	1073
revenue fund is rescinded, money that has accumulated in the fund	1074
shall be transferred to the fund or funds from which the money	1075
originally was transferred.	1076

(C) A taxing authority of a subdivision, by resolution or	1077
ordinance, may establish a capital projects fund for the purpose	1078
of accumulating resources for the acquisition, construction, or	1079
improvement of fixed assets of the subdivision. For the purposes	1080
of this section, "fixed assets" includes motor vehicles. More than	1081
one capital projects fund may be established and may exist at any	1082
time. The ordinance or resolution shall identify the source of the	1083
money to be used to acquire, construct, or improve the fixed	1084
assets identified in the resolution or ordinance, the amount of	1085
money to be accumulated for that purpose, the period of time over	1086
which that amount is to be accumulated, and the fixed assets that	1087
the taxing authority intends to acquire, construct, or improve	1088
with the money to be accumulated in the fund.	1089

A taxing authority of a subdivision shall not accumulate	1090
money in a capital projects fund for more than ten years after the	1091
resolution or ordinance establishing the fund is adopted. If the	1092
subdivision has not entered into a contract for the acquisition,	1093
construction, or improvement of fixed assets for which money was	1094
accumulated in such a fund before the end of that ten-year period,	1095
the fiscal officer of the subdivision shall transfer all money in	1096
the fund to the fund or funds from which that money originally was	1097
transferred or the fund that originally was intended to receive	1098
the money.	1099

A taxing authority of a subdivision, by resolution or	1100
ordinance, may rescind a capital projects fund. If a capital	1101
projects fund is rescinded, money that has accumulated in the fund	1102
shall be transferred to the fund or funds from which the money	1103
originally was transferred.	1104

Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the	1105
Revised Code, the taxing authority of a subdivision, by resolution	1106
or ordinance, may transfer money to the capital projects fund from	1107
any other fund of the subdivision that may lawfully be used for	1108
the purpose of acquiring, constructing, or improving the fixed	1109
assets identified in the resolution or ordinance.	1110

Sec. 5713.07.  The county auditor, at the time of making the	1111
assessment of real property subject to taxation, shall enter in a	1112
separate list pertinent descriptions of all burying grounds,	1113
public schoolhouses, houses used exclusively for public worship,	1114
institutions of purely public charity, real property used	1115
exclusively for a home for the aged, as defined in section 5701.13	1116
of the Revised Code, public buildings and property used	1117
exclusively for any public purpose, and any other property, with	1118
the lot or tract of land on which such house, institution, public	1119
building, or other property is situated, and which have been	1120
exempted from taxation by either the tax commissioner or auditor	1121
under section 5715.27 of the Revised Code or by the housing	1122
officer under section 3735.67 of the Revised Code. The auditor	1123
shall value such houses, buildings, property, and lots and tracts	1124
of land at their taxable value in the same manner as the auditor	1125
is required to value other real property, designating in each case	1126
the township, municipal corporation, and number of the school	1127
district, or the name or designation of the school, religious	1128
society, or institution to which each house, lot, or tract	1129
belongs. If such property is held and used for other public	1130
purposes, the auditor shall state by whom or how it is held.	1131

Sec. 5713.08.  (A) The county auditor shall make a list of	1132
all real and personal property in the auditor's county that is	1133
exempted from taxation. Such list shall show the name of the	1134
owner, the value of the property exempted, and a statement in	1135
brief form of the ground on which such exemption has been granted.	1136
It shall be corrected annually by adding thereto the items of	1137
property which have been exempted during the year, and by striking	1138
therefrom the items which in the opinion of the auditor have lost	1139
their right of exemption and which have been reentered on the	1140
taxable list, but no property shall be struck from the exempt	1141
property list solely because the property has been conveyed to a	1142
single member limited liability company with a nonprofit purpose	1143
from its nonprofit member or because the property has been	1144
conveyed by a single member limited liability company with a	1145
nonprofit purpose to its nonprofit member. No additions shall be	1146
made to such exempt lists and no additional items of property	1147
shall be exempted from taxation without the consent of the tax	1148
commissioner as is provided for in section 5715.27 of the Revised	1149
Code or without the consent of the housing officer under section	1150
3735.67 of the Revised Code, except for property exempted by the	1151
auditor under that section or qualifying agricultural real	1152
property, as defined in section 5709.28 of the Revised Code, that	1153
is enrolled in an agriculture security area that is exempt under	1154
that section. The commissioner may revise at any time the list in	1155
every county so that no property is improperly or illegally	1156
exempted from taxation. The auditor shall follow the orders of the	1157
commissioner given under this section. An abstract of such list	1158
shall be filed annually with the commissioner, on a form approved	1159
by the commissioner, and a copy thereof shall be kept on file in	1160
the office of each auditor for public inspection.	1161

An application for exemption of property shall include a	1162
certificate executed by the county treasurer certifying one of the	1163
following:	1164

(1) That all taxes, interest, and penalties levied and	1165
assessed against the property sought to be exempted have been paid	1166
in full for all of the tax years preceding the tax year for which	1167
the application for exemption is filed, except for such taxes,	1168
interest, and penalties that may be remitted under division (C) of	1169
this section;	1170

(2) That the applicant has entered into a valid delinquent	1171
tax contract with the county treasurer pursuant to division (A) of	1172
section 323.31 of the Revised Code to pay all of the delinquent	1173
taxes, interest, and penalties charged against the property,	1174
except for such taxes, interest, and penalties that may be	1175
remitted under division (C) of this section. If the auditor	1176
receives notice under section 323.31 of the Revised Code that such	1177
a written delinquent tax contract has become void, the auditor	1178
shall strike such property from the list of exempted property and	1179
reenter such property on the taxable list. If property is removed	1180
from the exempt list because a written delinquent tax contract has	1181
become void, current taxes shall first be extended against that	1182
property on the general tax list and duplicate of real and public	1183
utility property for the tax year in which the auditor receives	1184
the notice required by division (A) of section 323.31 of the	1185
Revised Code that the delinquent tax contract has become void or,	1186
if that notice is not timely made, for the tax year in which falls	1187
the latest date by which the treasurer is required by such section	1188
to give such notice. A county auditor shall not remove from any	1189
tax list and duplicate the amount of any unpaid delinquent taxes,	1190
assessments, interest, or penalties owed on property that is	1191
placed on the exempt list pursuant to this division.	1192

(3) That a tax certificate has been issued under section	1193
5721.32 or 5721.33 of the Revised Code with respect to the	1194
property that is the subject of the application, and the tax	1195
certificate is outstanding.	1196

(B) If the treasurer's certificate is not included with the	1197
application or the certificate reflects unpaid taxes, penalties,	1198
and interest that may not be remitted, the tax commissioner or	1199
county auditor with whom the application was filed shall notify	1200
the property owner of that fact, and the applicant shall be given	1201
sixty days from the date that notification was mailed in which to	1202
provide the tax commissioner or county auditor with a corrected	1203
treasurer's certificate. If a corrected treasurer's certificate is	1204
not received within the time permitted, the tax commissioner or	1205
county auditor does not have authority to consider the tax	1206
exemption application.	1207

(C) Any taxes, interest, and penalties which have become a	1208
lien after the property was first used for the exempt purpose, but	1209
in no case prior to the date of acquisition of the title to the	1210
property by the applicant, may be remitted by the commissioner or	1211
county auditor, except as is provided in division (A) of section	1212
5713.081 of the Revised Code.	1213

(D) Real property acquired by the state in fee simple is	1214
exempt from taxation from the date of acquisition of title or date	1215
of possession, whichever is the earlier date, provided that all	1216
taxes, interest, and penalties as provided in the apportionment	1217
provisions of section 319.20 of the Revised Code have been paid to	1218
the date of acquisition of title or date of possession by the	1219
state, whichever is earlier. The proportionate amount of taxes	1220
that are a lien but not yet determined, assessed, and levied for	1221
the year in which the property is acquired, shall be remitted by	1222
the county auditor for the balance of the year from date of	1223
acquisition of title or date of possession, whichever is earlier.	1224
This section shall not be construed to authorize the exemption of	1225
such property from taxation or the remission of taxes, interest,	1226
and penalties thereon until all private use has terminated.	1227

Sec. 5713.081. (A) No application for real property tax	1228
exemption and tax remission shall be filed with, or considered by,	1229
the tax commissioner or county auditor in which tax remission is	1230
requested for more than three tax years, and the commissioner or	1231
auditor shall not remit more than three years' taxes, penalties,	1232
and interest.	1233

(B) All taxes, penalties, and interest, that have been	1234
delinquent for more than three years, appearing on the general tax	1235
list and duplicate of real property which have been levied and	1236
assessed against parcels of real property owned by the state, any	1237
political subdivision, or any other entity whose ownership of real	1238
property would constitute public ownership, shall be collected by	1239
the county auditor of the county where the real property is	1240
located. SuchThe auditor shall deduct from each distribution made	1241
by the auditor, the amount necessary to pay the tax delinquency	1242
from any revenues or funds to the credit of the state, any	1243
political subdivision, or any other entity whose ownership of real	1244
property would constitute public ownership thereof, passing under	1245
the auditor's control, or which come into the auditor's	1246
possession, and such deductions shall be made on a continuing	1247
basis until all delinquent taxes, penalties, and interest noted in	1248
this section have been paid.	1249

(C) As used in division (B) of this section, "political	1250
subdivision" includes townships, municipalities, counties, school	1251
districts, boards of education, all state and municipal	1252
universities, park boards, and any other entity whose ownership of	1253
real property would constitute public ownership.	1254

Sec. 5713.082.  (A) Whenever the county auditor reenters an	1255
item of property to the tax list as provided in section 5713.08 of	1256
the Revised Code and there has been no conveyance of the property	1257
between separate entities, the auditor shall send notice by	1258
certified mail to the owner of the property that it is now subject	1259
to property taxation as a result of such action. The auditor shall	1260
send the notice at the same time the auditor certifies the real	1261
property tax duplicate to the county treasurer. The notice shall	1262
describe the property and indicate that the owner may reapply for	1263
tax exemption by filing an application for exemption as provided	1264
in section 5715.27 of the Revised Code, and that failure to file	1265
such an application within the proper time period will result in	1266
the owner having to pay the taxes even if the property continued	1267
to be used for an exempt purpose.	1268

(B) If the auditor failed to send the notice required by this	1269
section, and if the owner of the property subsequently files an	1270
application for tax exemption for the property for the current tax	1271
year, the tax commissioner or county auditor may grant exemption	1272
to the property, and the commissioner or auditor shall remit all	1273
taxes and penalties for each prior year since the property was	1274
reentered on the tax list, notwithstanding the provisions of	1275
division (A) of section 5713.081 of the Revised Code.	1276

Sec. 5715.27.  (A)(1) Except as provided in division (A)(2)	1277
of this section and in section 3735.67 of the Revised Code, the	1278
owner, a vendee in possession under a purchase agreement or a land	1279
contract, the beneficiary of a trust, or a lessee for an initial	1280
term of not less than thirty years of any property may file an	1281
application with the tax commissioner, on forms prescribed by the	1282
commissioner, requesting that such property be exempted from	1283
taxation and that taxes, interest, and penalties be remitted as	1284
provided in division (C) of section 5713.08 of the Revised Code.	1285

(2) If the property that is the subject of the application	1286
for exemption is any of the following, the application shall be	1287
filed with the county auditor of the county in which the property	1288
is listed for taxation:	1289

(a) A public road or highway;

1290

(b) Property belonging to the federal government of the	1291
United States;	1292

(c) Additions or other improvements to an existing building	1293
or structure that belongs to the state or a political subdivision,	1294
as defined in section 5713.081 of the Revised Code, and that is	1295
exempted from taxation as property used exclusively for a public	1296
purpose;	1297

(d) Property of the boards of trustees and of the housing	1298
commissions of the state universities, the northeastern Ohio	1299
universities college of medicine, and of the state to be exempted	1300
under section 3345.17 of the Revised Code.	1301

(B) The board of education of any school district may request	1302
the tax commissioner or county auditor to provide it with	1303
notification of applications for exemption from taxation for	1304
property located within that district. If so requested, the	1305
commissioner or auditor shall send to the board on a monthly basis	1306
reports that contain sufficient information to enable the board to	1307
identify each property that is the subject of an exemption	1308
application, including, but not limited to, the name of the	1309
property owner or applicant, the address of the property, and the	1310
auditor's parcel number. The commissioner or auditor shall mail	1311
the reports by the fifteenth day of the month following the end of	1312
the month in which the commissioner or auditor receives the	1313
applications for exemption.	1314

(C) A board of education that has requested notification	1315
under division (B) of this section may, with respect to any	1316
application for exemption of property located in the district and	1317
included in the commissioner's or auditor's most recent report	1318
provided under that division, file a statement with the	1319
commissioner or auditor and with the applicant indicating its	1320
intent to submit evidence and participate in any hearing on the	1321
application. The statements shall be filed prior to the first day	1322
of the third month following the end of the month in which that	1323
application was docketed by the commissioner or auditor. A	1324
statement filed in compliance with this division entitles the	1325
district to submit evidence and to participate in any hearing on	1326
the property and makes the district a party for purposes of	1327
sections 5717.02 to 5717.04 of the Revised Code in any appeal of	1328
the commissioner's or auditor's decision to the board of tax	1329
appeals.	1330

(D) The commissioner or auditor shall not hold a hearing on	1331
or grant or deny an application for exemption of property in a	1332
school district whose board of education has requested	1333
notification under division (B) of this section until the end of	1334
the period within which the board may submit a statement with	1335
respect to that application under division (C) of this section.	1336
The commissioner or auditor may act upon an application at any	1337
time prior to that date upon receipt of a written waiver from each	1338
such board of education, or, in the case of exemptions authorized	1339
by section 725.02, 1728.10, 5709.40, 5709.41, 5709.411, 5709.62,	1340
5709.63, 5709.632, 5709.73, 5709.78, 5709.84, or 5709.88 of the	1341
Revised Code, upon the request of the property owner. Failure of a	1342
board of education to receive the report required in division (B)	1343
of this section shall not void an action of the commissioner or	1344
auditor with respect to any application. The commissioner or	1345
auditor may extend the time for filing a statement under division	1346
(C) of this section.	1347

(E) A complaint may also be filed with the commissioner or	1348
auditor by any person, board, or officer authorized by section	1349
5715.19 of the Revised Code to file complaints with the county	1350
board of revision against the continued exemption of any property	1351
granted exemption by the commissioner or auditor under this	1352
section.	1353

(F) An application for exemption and a complaint against	1354
exemption shall be filed prior to the thirty-first day of December	1355
of the tax year for which exemption is requested or for which the	1356
liability of the property to taxation in that year is requested.	1357
The commissioner or auditor shall consider such application or	1358
complaint in accordance with procedures established by the	1359
commissioner, determine whether the property is subject to	1360
taxation or exempt therefrom, and, if the commissioner makes the	1361
determination, certify the commissioner's findingsdetermination	1362
to the auditor, who. Upon making the determination or receiving	1363
the commissioner's determination, the auditor shall correct the	1364
tax list and duplicate accordingly. If a tax certificate has been	1365
sold under section 5721.32 or 5721.33 of the Revised Code with	1366
respect to property for which an exemption has been requested, the	1367
tax commissioner or auditor shall also certify the findings to the	1368
county treasurer of the county in which the property is located.	1369

(G) Applications and complaints, and documents of any kind	1370
related to applications and complaints, filed with the tax	1371
commissioner or county auditor under this section, are public	1372
records within the meaning of section 149.43 of the Revised Code.	1373

(H) If the commissioner or auditor determines that the use of	1374
property or other facts relevant to the taxability of property	1375
that is the subject of an application for exemption or a complaint	1376
under this section has changed while the application or complaint	1377
was pending, the commissioner or auditor may make the	1378
determination under division (F) of this section separately for	1379
each tax year beginning with the year in which the application or	1380
complaint was filed or the year for which remission of taxes under	1381
division (C) of section 5713.08 of the Revised Code was requested,	1382
and including each subsequent tax year during which the	1383
application or complaint is pending before the commissioner or	1384
auditor.	1385

Sec. 5717.02. (A) Except as otherwise provided by law,	1386
appeals from final determinations by the tax commissioner of any	1387
preliminary, amended, or final tax assessments, reassessments,	1388
valuations, determinations, findings, computations, or orders made	1389
by the commissioner may be taken to the board of tax appeals by	1390
the taxpayer, by the person to whom notice of the tax assessment,	1391
reassessment, valuation, determination, finding, computation, or	1392
order by the commissioner is required by law to be given, by the	1393
director of budget and management if the revenues affected by such	1394
that decision would accrue primarily to the state treasury, or by	1395
the county auditors of the counties to the undivided general tax	1396
funds of which the revenues affected by suchthat decision would	1397
primarily accrue. Appeals from the redetermination by the director	1398
of development under division (B) of section 5709.64 or division	1399
(A) of section 5709.66 of the Revised Code may be taken to the	1400
board of tax appeals by the enterprise to which notice of the	1401
redetermination is required by law to be given. Appeals from a	1402
decision of the tax commissioner or county auditor concerning an	1403
application for a property tax exemption may be taken to the board	1404
of tax appeals by the applicant or by a school district that filed	1405
a statement concerning suchthat application under division (C) of	1406
section 5715.27 of the Revised Code. Appeals from a	1407
redetermination by the director of job and family services under	1408
section 5733.42 of the Revised Code may be taken by the person to	1409
which the notice of the redetermination is required by law to be	1410
given under that section.	1411

Such(B) The appeals shall be taken by the filing of a notice	1412
of appeal with the board, and with the tax commissioner if the tax	1413
commissioner's action is the subject of the appeal, with the	1414
county auditor if the county auditor's action is the subject of	1415
the appeal, with the director of development if that director's	1416
action is the subject of the appeal, or with the director of job	1417
and family services if that director's action is the subject of	1418
the appeal. The notice of appeal shall be filed within sixty days	1419
after service of the notice of the tax assessment, reassessment,	1420
valuation, determination, finding, computation, or order by the	1421
commissioner, property tax exemption determination by the	1422
commissioner or the county auditor, or redetermination by the	1423
director has been given as provided in section 5703.37, 5709.64,	1424
5709.66, or 5733.42 of the Revised Code. The notice of such	1425
appeal may be filed in person or by certified mail, express mail,	1426
or authorized delivery service. If the notice of such appeal is	1427
filed by certified mail, express mail, or authorized delivery	1428
service as provided in section 5703.056 of the Revised Code, the	1429
date of the United States postmark placed on the sender's receipt	1430
by the postal service or the date of receipt recorded by the	1431
authorized delivery service shall be treated as the date of	1432
filing. The notice of appeal shall have attached theretoto it and	1433
incorporated thereinin it by reference a true copy of the notice	1434
sent by the commissioner, county auditor, or director to the	1435
taxpayer, enterprise, or other person of the final determination	1436
or redetermination complained of, and shall also specify the	1437
errors therein complained of, but failure to attach a copy of such	1438
that notice and to incorporate it by reference in the notice of	1439
appeal does not invalidate the appeal.	1440

(C) Upon the filing of a notice of appeal, the tax	1441
commissioner, county auditor, or the director, as appropriate,	1442
shall certify to the board a transcript of the record of the	1443
proceedings before the commissioner, auditor, or director,	1444
together with all evidence considered by the commissioner,	1445
auditor, or director in connection therewithwith the proceedings.	1446
SuchThose appeals or applications may be heard by the board at	1447
its office in Columbus or in the county where the appellant	1448
resides, or it may cause its examiners to conduct suchthe	1449
hearings and to report to it their findings for affirmation or	1450
rejection.	1451

(D) The board may order the appeal to be heard upon the	1452
record and the evidence certified to it by the commissioner,	1453
county auditor, or director, but upon the application of any	1454
interested party the board shall order the hearing of additional	1455
evidence, and it may make suchan investigation concerning the	1456
appeal asthat it considers proper.	1457

Section 2. That existing sections 9.37, 167.03, 305.171,	1458
505.603, 3917.04, 4931.41, 4931.43, 4931.44, 4931.45, 4931.49,	1459
4931.50, 4931.64, 4931.65, 4931.66, 5703.57, 5705.13, 5713.07,	1460
5713.08, 5713.081, 5713.082, 5715.27, and 5717.02 of the Revised	1461
Code are hereby repealed.	1462

Section 3. The amendments by this act to sections 5713.07,	1463
5713.08, 5713.081, 5713.082, 5715.27, and 5717.02 of the Revised	1464
Code apply to applications for exemptions filed for tax year 2011	1465
or thereafter.	1466

Section 4.  Section 5713.08 of the Revised Code is presented	1467
in this act as a composite of the section as amended by both Sub.	1468
H.B. 160 and Sub. H.B. 289 of the 127th General Assembly. The	1469
General Assembly, applying the principle stated in division (B) of	1470
section 1.52 of the Revised Code that amendments are to be	1471
harmonized if reasonably capable of simultaneous operation, finds	1472
that the composite is the resulting version of the section in	1473
effect prior to the effective date of the section as presented in	1474
this act.	1475