(I) Not later than three years after the effective date of | 77 |
this section, the superintendent of public instruction, in | 78 |
consultation with school districts undertaking a profit-making | 79 |
activity under this section, shall evaluate the implementation and | 80 |
operation of the pilot program and submit legislative | 81 |
recommendations to the governor and the general assembly, in | 82 |
accordance with section 101.68 of the Revised Code, as to the | 83 |
benefits, burdens, and other issues of the pilot program and | 84 |
whether or to what extent the pilot program should be continued, | 85 |
expanded in scope, or reduced in scope. | 86 |
(1) "Public record" means records kept by any public office, | 90 |
including, but not limited to, state, county, city, village, | 91 |
township, and school district units, and records pertaining to the | 92 |
delivery of educational services by an alternative school in this | 93 |
state kept by the nonprofit or for-profit entity operating the | 94 |
alternative school pursuant to section 3313.533 of the Revised | 95 |
Code. "Public record" does not mean any of the following: | 96 |
(5) "Intellectual property record" means a record, other than | 218 |
a financial or administrative record, that is produced or | 219 |
collected by or for faculty or staff of a state institution of | 220 |
higher learning in the conduct of or as a result of study or | 221 |
research on an educational, commercial, scientific, artistic, | 222 |
technical, or scholarly issue, regardless of whether the study or | 223 |
research was sponsored by the institution alone or in conjunction | 224 |
with a governmental body or private concern, and that has not been | 225 |
publicly released, published, or patented. | 226 |
(7) "Peace officer, parole officer, probation officer, | 231 |
bailiff, prosecuting attorney, assistant prosecuting attorney, | 232 |
correctional employee, youth services employee, firefighter, EMT, | 233 |
or investigator of the bureau of criminal identification and | 234 |
investigation residential and familial information" means any | 235 |
information that discloses any of the following about a peace | 236 |
officer, parole officer, probation officer, bailiff, prosecuting | 237 |
attorney, assistant prosecuting attorney, correctional employee, | 238 |
youth services employee, firefighter, EMT, or investigator of the | 239 |
bureau of criminal identification and investigation: | 240 |
(a) The address of the actual personal residence of a peace | 241 |
officer, parole officer, probation officer, bailiff, assistant | 242 |
prosecuting attorney, correctional employee, youth services | 243 |
employee, firefighter, EMT, or an investigator of the bureau of | 244 |
criminal identification and investigation, except for the state or | 245 |
political subdivision in which the peace officer, parole officer, | 246 |
probation officer, bailiff, assistant prosecuting attorney, | 247 |
correctional employee, youth services employee, firefighter, EMT, | 248 |
or investigator of the bureau of criminal identification and | 249 |
investigation resides; | 250 |
(c) The social security number, the residential telephone | 253 |
number, any bank account, debit card, charge card, or credit card | 254 |
number, or the emergency telephone number of, or any medical | 255 |
information pertaining to, a peace officer, parole officer, | 256 |
probation officer, bailiff, prosecuting attorney, assistant | 257 |
prosecuting attorney, correctional employee, youth services | 258 |
employee, firefighter, EMT, or investigator of the bureau of | 259 |
criminal identification and investigation; | 260 |
(d) The name of any beneficiary of employment benefits, | 261 |
including, but not limited to, life insurance benefits, provided | 262 |
to a peace officer, parole officer, probation officer, bailiff, | 263 |
prosecuting attorney, assistant prosecuting attorney, correctional | 264 |
employee, youth services employee, firefighter, EMT, or | 265 |
investigator of the bureau of criminal identification and | 266 |
investigation by the peace officer's, parole officer's, probation | 267 |
officer's, bailiff's, prosecuting attorney's, assistant | 268 |
prosecuting attorney's, correctional employee's, youth services | 269 |
employee's, firefighter's, EMT's, or investigator of the bureau of | 270 |
criminal identification and investigation's employer; | 271 |
(e) The identity and amount of any charitable or employment | 272 |
benefit deduction made by the peace officer's, parole officer's, | 273 |
probation officer's, bailiff's, prosecuting attorney's, assistant | 274 |
prosecuting attorney's, correctional employee's, youth services | 275 |
employee's, firefighter's, EMT's, or investigator of the bureau of | 276 |
criminal identification and investigation's employer from the | 277 |
peace officer's, parole officer's, probation officer's, bailiff's, | 278 |
prosecuting attorney's, assistant prosecuting attorney's, | 279 |
correctional employee's, youth services employee's, firefighter's, | 280 |
EMT's, or investigator of the bureau of criminal identification | 281 |
and investigation's compensation unless the amount of the | 282 |
deduction is required by state or federal law; | 283 |
(f) The name, the residential address, the name of the | 284 |
employer, the address of the employer, the social security number, | 285 |
the residential telephone number, any bank account, debit card, | 286 |
charge card, or credit card number, or the emergency telephone | 287 |
number of the spouse, a former spouse, or any child of a peace | 288 |
officer, parole officer, probation officer, bailiff, prosecuting | 289 |
attorney, assistant prosecuting attorney, correctional employee, | 290 |
youth services employee, firefighter, EMT, or investigator of the | 291 |
bureau of criminal identification and investigation; | 292 |
(B)(1) Upon request and subject to division (B)(8) of this | 356 |
section, all public records responsive to the request shall be | 357 |
promptly prepared and made available for inspection to any person | 358 |
at all reasonable times during regular business hours. Subject to | 359 |
division (B)(8) of this section, upon request, a public office or | 360 |
person responsible for public records shall make copies of the | 361 |
requested public record available at cost and within a reasonable | 362 |
period of time. If a public record contains information that is | 363 |
exempt from the duty to permit public inspection or to copy the | 364 |
public record, the public office or the person responsible for the | 365 |
public record shall make available all of the information within | 366 |
the public record that is not exempt. When making that public | 367 |
record available for public inspection or copying that public | 368 |
record, the public office or the person responsible for the public | 369 |
record shall notify the requester of any redaction or make the | 370 |
redaction plainly visible. A redaction shall be deemed a denial of | 371 |
a request to inspect or copy the redacted information, except if | 372 |
federal or state law authorizes or requires a public office to | 373 |
make the redaction. | 374 |
(2) To facilitate broader access to public records, a public | 375 |
office or the person responsible for public records shall organize | 376 |
and maintain public records in a manner that they can be made | 377 |
available for inspection or copying in accordance with division | 378 |
(B) of this section. A public office also shall have available a | 379 |
copy of its current records retention schedule at a location | 380 |
readily available to the public. If a requester makes an ambiguous | 381 |
or overly broad request or has difficulty in making a request for | 382 |
copies or inspection of public records under this section such | 383 |
that the public office or the person responsible for the requested | 384 |
public record cannot reasonably identify what public records are | 385 |
being requested, the public office or the person responsible for | 386 |
the requested public record may deny the request but shall provide | 387 |
the requester with an opportunity to revise the request by | 388 |
informing the requester of the manner in which records are | 389 |
maintained by the public office and accessed in the ordinary | 390 |
course of the public office's or person's duties. | 391 |
(3) If a request is ultimately denied, in part or in whole, | 392 |
the public office or the person responsible for the requested | 393 |
public record shall provide the requester with an explanation, | 394 |
including legal authority, setting forth why the request was | 395 |
denied. If the initial request was provided in writing, the | 396 |
explanation also shall be provided to the requester in writing. | 397 |
The explanation shall not preclude the public office or the person | 398 |
responsible for the requested public record from relying upon | 399 |
additional reasons or legal authority in defending an action | 400 |
commenced under division (C) of this section. | 401 |
(5) A public office or person responsible for public records | 410 |
may ask a requester to make the request in writing, may ask for | 411 |
the requester's identity, and may inquire about the intended use | 412 |
of the information requested, but may do so only after disclosing | 413 |
to the requester that a written request is not mandatory and that | 414 |
the requester may decline to reveal the requester's identity or | 415 |
the intended use and when a written request or disclosure of the | 416 |
identity or intended use would benefit the requester by enhancing | 417 |
the ability of the public office or person responsible for public | 418 |
records to identify, locate, or deliver the public records sought | 419 |
by the requester. | 420 |
(6) If any person chooses to obtain a copy of a public record | 421 |
in accordance with division (B) of this section, the public office | 422 |
or person responsible for the public record may require that | 423 |
person to pay in advance the cost involved in providing the copy | 424 |
of the public record in accordance with the choice made by the | 425 |
person seeking the copy under this division. The public office or | 426 |
the person responsible for the public record shall permit that | 427 |
person to choose to have the public record duplicated upon paper, | 428 |
upon the same medium upon which the public office or person | 429 |
responsible for the public record keeps it, or upon any other | 430 |
medium upon which the public office or person responsible for the | 431 |
public record determines that it reasonably can be duplicated as | 432 |
an integral part of the normal operations of the public office or | 433 |
person responsible for the public record. When the person seeking | 434 |
the copy makes a choice under this division, the public office or | 435 |
person responsible for the public record shall provide a copy of | 436 |
it in accordance with the choice made by the person seeking the | 437 |
copy. Nothing in this section requires a public office or person | 438 |
responsible for the public record to allow the person seeking a | 439 |
copy of the public record to make the copies of the public record. | 440 |
(7) Upon a request made in accordance with division (B) of | 441 |
this section and subject to division (B)(6) of this section, a | 442 |
public office or person responsible for public records shall | 443 |
transmit a copy of a public record to any person by United States | 444 |
mail or by any other means of delivery or transmission within a | 445 |
reasonable period of time after receiving the request for the | 446 |
copy. The public office or person responsible for the public | 447 |
record may require the person making the request to pay in advance | 448 |
the cost of postage if the copy is transmitted by United States | 449 |
mail or the cost of delivery if the copy is transmitted other than | 450 |
by United States mail, and to pay in advance the costs incurred | 451 |
for other supplies used in the mailing, delivery, or transmission. | 452 |
In any policy and procedures adopted under this division, a | 460 |
public office may limit the number of records requested by a | 461 |
person that the office will transmit by United States mail to ten | 462 |
per month, unless the person certifies to the office in writing | 463 |
that the person does not intend to use or forward the requested | 464 |
records, or the information contained in them, for commercial | 465 |
purposes. For purposes of this division, "commercial" shall be | 466 |
narrowly construed and does not include reporting or gathering | 467 |
news, reporting or gathering information to assist citizen | 468 |
oversight or understanding of the operation or activities of | 469 |
government, or nonprofit educational research. | 470 |
(8) A public office or person responsible for public records | 471 |
is not required to permit a person who is incarcerated pursuant to | 472 |
a criminal conviction or a juvenile adjudication to inspect or to | 473 |
obtain a copy of any public record concerning a criminal | 474 |
investigation or prosecution or concerning what would be a | 475 |
criminal investigation or prosecution if the subject of the | 476 |
investigation or prosecution were an adult, unless the request to | 477 |
inspect or to obtain a copy of the record is for the purpose of | 478 |
acquiring information that is subject to release as a public | 479 |
record under this section and the judge who imposed the sentence | 480 |
or made the adjudication with respect to the person, or the | 481 |
judge's successor in office, finds that the information sought in | 482 |
the public record is necessary to support what appears to be a | 483 |
justiciable claim of the person. | 484 |
(9)(a) Upon written request made and signed by a journalist | 485 |
on or after December 16, 1999, a public office, or person | 486 |
responsible for public records, having custody of the records of | 487 |
the agency employing a specified peace officer, parole officer, | 488 |
probation officer, bailiff, prosecuting attorney, assistant | 489 |
prosecuting attorney, correctional employee, youth services | 490 |
employee, firefighter, EMT, or investigator of the bureau of | 491 |
criminal identification and investigation shall disclose to the | 492 |
journalist the address of the actual personal residence of the | 493 |
peace officer, parole officer, probation officer, bailiff, | 494 |
prosecuting attorney, assistant prosecuting attorney, correctional | 495 |
employee, youth services employee, firefighter, EMT, or | 496 |
investigator of the bureau of criminal identification and | 497 |
investigation and, if the peace officer's, parole officer's, | 498 |
probation officer's, bailiff's, prosecuting attorney's, assistant | 499 |
prosecuting attorney's, correctional employee's, youth services | 500 |
employee's, firefighter's, EMT's, or investigator of the bureau of | 501 |
criminal identification and investigation's spouse, former spouse, | 502 |
or child is employed by a public office, the name and address of | 503 |
the employer of the peace officer's, parole officer's, probation | 504 |
officer's, bailiff's, prosecuting attorney's, assistant | 505 |
prosecuting attorney's, correctional employee's, youth services | 506 |
employee's, firefighter's, EMT's, or investigator of the bureau of | 507 |
criminal identification and investigation's spouse, former spouse, | 508 |
or child. The request shall include the journalist's name and | 509 |
title and the name and address of the journalist's employer and | 510 |
shall state that disclosure of the information sought would be in | 511 |
the public interest. | 512 |
(c) As used in division (B)(9) of this section, "journalist" | 519 |
means a person engaged in, connected with, or employed by any news | 520 |
medium, including a newspaper, magazine, press association, news | 521 |
agency, or wire service, a radio or television station, or a | 522 |
similar medium, for the purpose of gathering, processing, | 523 |
transmitting, compiling, editing, or disseminating information for | 524 |
the general public. | 525 |
(C)(1) If a person allegedly is aggrieved by the failure of a | 526 |
public office or the person responsible for public records to | 527 |
promptly prepare a public record and to make it available to the | 528 |
person for inspection in accordance with division (B) of this | 529 |
section or by any other failure of a public office or the person | 530 |
responsible for public records to comply with an obligation in | 531 |
accordance with division (B) of this section, the person allegedly | 532 |
aggrieved may commence a mandamus action to obtain a judgment that | 533 |
orders the public office or the person responsible for the public | 534 |
record to comply with division (B) of this section, that awards | 535 |
court costs and reasonable attorney's fees to the person that | 536 |
instituted the mandamus action, and, if applicable, that includes | 537 |
an order fixing statutory damages under division (C)(1) of this | 538 |
section. The mandamus action may be commenced in the court of | 539 |
common pleas of the county in which division (B) of this section | 540 |
allegedly was not complied with, in the supreme court pursuant to | 541 |
its original jurisdiction under Section 2 of Article IV, Ohio | 542 |
Constitution, or in the court of appeals for the appellate | 543 |
district in which division (B) of this section allegedly was not | 544 |
complied with pursuant to its original jurisdiction under Section | 545 |
3 of Article IV, Ohio Constitution. | 546 |
If a requestor transmits a written request by hand delivery | 547 |
or certified mail to inspect or receive copies of any public | 548 |
record in a manner that fairly describes the public record or | 549 |
class of public records to the public office or person responsible | 550 |
for the requested public records, except as otherwise provided in | 551 |
this section, the requestor shall be entitled to recover the | 552 |
amount of statutory damages set forth in this division if a court | 553 |
determines that the public office or the person responsible for | 554 |
public records failed to comply with an obligation in accordance | 555 |
with division (B) of this section. | 556 |
The amount of statutory damages shall be fixed at one hundred | 557 |
dollars for each business day during which the public office or | 558 |
person responsible for the requested public records failed to | 559 |
comply with an obligation in accordance with division (B) of this | 560 |
section, beginning with the day on which the requester files a | 561 |
mandamus action to recover statutory damages, up to a maximum of | 562 |
one thousand dollars. The award of statutory damages shall not be | 563 |
construed as a penalty, but as compensation for injury arising | 564 |
from lost use of the requested information. The existence of this | 565 |
injury shall be conclusively presumed. The award of statutory | 566 |
damages shall be in addition to all other remedies authorized by | 567 |
this section. | 568 |
(a) That, based on the ordinary application of statutory law | 572 |
and case law as it existed at the time of the conduct or | 573 |
threatened conduct of the public office or person responsible for | 574 |
the requested public records that allegedly constitutes a failure | 575 |
to comply with an obligation in accordance with division (B) of | 576 |
this section and that was the basis of the mandamus action, a | 577 |
well-informed public office or person responsible for the | 578 |
requested public records reasonably would believe that the conduct | 579 |
or threatened conduct of the public office or person responsible | 580 |
for the requested public records did not constitute a failure to | 581 |
comply with an obligation in accordance with division (B) of this | 582 |
section; | 583 |
(i) That, based on the ordinary application of statutory law | 620 |
and case law as it existed at the time of the conduct or | 621 |
threatened conduct of the public office or person responsible for | 622 |
the requested public records that allegedly constitutes a failure | 623 |
to comply with an obligation in accordance with division (B) of | 624 |
this section and that was the basis of the mandamus action, a | 625 |
well-informed public office or person responsible for the | 626 |
requested public records reasonably would believe that the conduct | 627 |
or threatened conduct of the public office or person responsible | 628 |
for the requested public records did not constitute a failure to | 629 |
comply with an obligation in accordance with division (B) of this | 630 |
section; | 631 |
(E)(1) To ensure that all employees of public offices are | 641 |
appropriately educated about a public office's obligations under | 642 |
division (B) of this section, all elected officials or their | 643 |
appropriate designees shall attend training approved by the | 644 |
attorney general as provided in section 109.43 of the Revised | 645 |
Code. In addition, all public offices shall adopt a public records | 646 |
policy in compliance with this section for responding to public | 647 |
records requests. In adopting a public records policy under this | 648 |
division, a public office may obtain guidance from the model | 649 |
public records policy developed and provided to the public office | 650 |
by the attorney general under section 109.43 of the Revised Code. | 651 |
Except as otherwise provided in this section, the policy may not | 652 |
limit the number of public records that the public office will | 653 |
make available to a single person, may not limit the number of | 654 |
public records that it will make available during a fixed period | 655 |
of time, and may not establish a fixed period of time before it | 656 |
will respond to a request for inspection or copying of public | 657 |
records, unless that period is less than eight hours. | 658 |
(2) The public office shall distribute the public records | 659 |
policy adopted by the public office under division (E)(1) of this | 660 |
section to the employee of the public office who is the records | 661 |
custodian or records manager or otherwise has custody of the | 662 |
records of that office. The public office shall require that | 663 |
employee to acknowledge receipt of the copy of the public records | 664 |
policy. The public office shall create a poster that describes its | 665 |
public records policy and shall post the poster in a conspicuous | 666 |
place in the public office and in all locations where the public | 667 |
office has branch offices. The public office may post its public | 668 |
records policy on the internet web site of the public office if | 669 |
the public office maintains an internet web site. A public office | 670 |
that has established a manual or handbook of its general policies | 671 |
and procedures for all employees of the public office shall | 672 |
include the public records policy of the public office in the | 673 |
manual or handbook. | 674 |
(F)(1) The bureau of motor vehicles may adopt rules pursuant | 675 |
to Chapter 119. of the Revised Code to reasonably limit the number | 676 |
of bulk commercial special extraction requests made by a person | 677 |
for the same records or for updated records during a calendar | 678 |
year. The rules may include provisions for charges to be made for | 679 |
bulk commercial special extraction requests for the actual cost of | 680 |
the bureau, plus special extraction costs, plus ten per cent. The | 681 |
bureau may charge for expenses for redacting information, the | 682 |
release of which is prohibited by law. | 683 |
(b) "Bulk commercial special extraction request" means a | 690 |
request for copies of a record for information in a format other | 691 |
than the format already available, or information that cannot be | 692 |
extracted without examination of all items in a records series, | 693 |
class of records, or data base by a person who intends to use or | 694 |
forward the copies for surveys, marketing, solicitation, or resale | 695 |
for commercial purposes. "Bulk commercial special extraction | 696 |
request" does not include a request by a person who gives | 697 |
assurance to the bureau that the person making the request does | 698 |
not intend to use or forward the requested copies for surveys, | 699 |
marketing, solicitation, or resale for commercial purposes. | 700 |
Sec. 3313.811. No board, the principal or teacher of any | 748 |
schoolroom, or class organization of any school district shall | 749 |
sell or offer for sale, or supervise the sale of uniform school | 750 |
supplies, foods, candies, or like supplies for profit on the | 751 |
school premises except when the profit derived from such sale is | 752 |
to be used for school purposes or for any activity in connection | 753 |
with the school on whose premises such uniform school supplies, | 754 |
food, candies, or supplies are sold or offered for sale. No | 755 |
individual student or class of students, acting as an agent for | 756 |
any person or group of persons directly connected with the school | 757 |
shall sell or offer for sale for profit outside the school | 758 |
building, any such articles, except when the profit derived from | 759 |
such sale is to be used for school purposes or for any activity in | 760 |
connection with the school. | 761 |
Sec. 5705.341. Any person required to pay taxes on real, | 773 |
public utility, or tangible personal property in any taxing | 774 |
district or other political subdivision of this state may appeal | 775 |
to the board of tax appeals from the action of the county budget | 776 |
commission of any county which relates to the fixing of uniform | 777 |
rates of taxation and the rate necessary to be levied by each | 778 |
taxing authority within its subdivision or taxing unit and which | 779 |
action has been certified by the county budget commission to the | 780 |
taxing authority of any political subdivision or other taxing | 781 |
district within the county. | 782 |
Such appeal shall be in writing and shall set forth the tax | 783 |
rate complained of and the reason that such a tax rate is not | 784 |
necessary to produce the revenue needed by the taxing district or | 785 |
political subdivision for the ensuing fiscal year as those needs | 786 |
are set out in the tax budget of said taxing unit or, if adoption | 787 |
of a tax budget was waived under section 5705.281 of the Revised | 788 |
Code, as set out in such other information the district or | 789 |
subdivision was required to provide under that section, or that | 790 |
the action of the budget commission appealed from does not | 791 |
otherwise comply with sections 5705.01 to 5705.47 of the Revised | 792 |
Code. The notice of appeal shall be filed with the board of tax | 793 |
appeals, and a true copy thereof shall be filed with the tax | 794 |
commissioner, the county auditor, and with the fiscal officer of | 795 |
each taxing district or political subdivision authorized to levy | 796 |
the tax complained of, and such notice of appeal and copies | 797 |
thereof must be filed within thirty days after the budget | 798 |
commission has certified its action as provided by section 5705.34 | 799 |
of the Revised Code. Such notice of appeal and the copies thereof | 800 |
may be filed either in person or by certified mail. If filed by | 801 |
certified mail, the date of the United States postmark placed on | 802 |
the sender's receipt by the postal employee to whom the notice of | 803 |
appeal is presented shall be treated as the date of filing. | 804 |
Prior to filing the appeal provided by this section, the | 805 |
appellant shall deposit with the county auditor of the county or, | 806 |
in the event the appeal concerns joint taxing districts in two or | 807 |
more counties, with the county auditor of the county with the | 808 |
greatest valuation of taxable property the sum of five hundred | 809 |
dollars to cover the costs of the proceeding. The county auditor | 810 |
shall forthwith issue a pay-in order and pay such money into the | 811 |
county treasury to the credit of the general fund. The appellant | 812 |
shall produce the receipt of the county treasurer for such deposit | 813 |
and shall file such receipt with the notice of appeal. | 814 |
The board of tax appeals shall forthwith consider the matter | 815 |
presented on appeal from the action of the county budget | 816 |
commission and may modify any action of the commission with | 817 |
reference to the fixing of tax rates, to the end that no tax rate | 818 |
shall be levied above that necessary to produce the revenue needed | 819 |
by the taxing district or political subdivision for the ensuing | 820 |
fiscal year and to the end that the action of the budget | 821 |
commission appealed from shall otherwise be in conformity with | 822 |
sections 5705.01 to 5705.47 of the Revised Code. The findings of | 823 |
the board of tax appeals shall be substituted for the findings of | 824 |
the budget commission and shall be sent to the county auditor and | 825 |
the taxing authority of the taxing district or political | 826 |
subdivision affected as the action of such budget commission under | 827 |
sections 5705.01 to 5705.47 of the Revised Code and to the tax | 828 |
commissioner. At the request of an appellant, the findings of the | 829 |
board of tax appeals shall be sent by certified mail at the | 830 |
appellant's expense. | 831 |
Nothing in this section or any section of the Revised Code | 851 |
shall permit or require the levying of any rate of taxation, | 852 |
whether within the ten-mill limitation or whether the levy has | 853 |
been approved by the electors of the taxing district, the | 854 |
political subdivision, or the charter of a municipal corporation | 855 |
in excess of such ten-mill limitation, unless such rate of | 856 |
taxation for the ensuing fiscal year is clearly required by a | 857 |
budget of the taxing district or political subdivision properly | 858 |
and lawfully adopted under this chapter, or by other information | 859 |
that must be provided under section 5705.281 of the Revised Code | 860 |
if a tax budget was waived. Notwithstanding the foregoing, the | 861 |
profits or benefits derived from a for-profit activity approved by | 862 |
a school district board of education and operated by the district | 863 |
under section 3313.174 of the Revised Code may not be used to | 864 |
reduce the district's levying of any rate of taxation or its tax | 865 |
revenue as determined by the county budget commission. However, | 866 |
the school district board may reduce the rate of taxation of a | 867 |
levy approved by the electors, at its discretion, due to revenue | 868 |
the district receives from that activity. | 869 |
The tax commissioner shall adopt and issue such orders, | 877 |
rules, and instructions, not inconsistent with law, as the | 878 |
commissioner deems necessary, as to the exercise of the powers and | 879 |
the discharge of the duties of any particular county budget | 880 |
commission, county auditor, or other officer which relate to the | 881 |
budget, the assessment of property, or the levy and collection of | 882 |
taxes. The commissioner shall cause the orders and instructions | 883 |
issued by the commissioner to be obeyed. | 884 |