Section 1. To amend sections 133.10, 3375.01, 3375.05, | 13 |
3375.06, 3375.12, 3375.121, 3375.15, 3375.32, 3375.40, 3375.41, | 14 |
3375.42, 5705.01, 5705.19, 5705.191, 5705.21, 5705.23, 5705.25, | 15 |
5705.26, 5705.261, 5705.281, 5705.34, 5705.341, and 5705.49 and to | 16 |
enact section 3375.151 of the Revised Code to read as follows: | 17 |
Sec. 133.10. (A) In anticipation of the collection of | 18 |
current property tax revenues in and for any fiscal year, the | 19 |
taxing authority of any subdivision may issue securities, but the | 20 |
aggregate principal amount of such securities shall not exceed | 21 |
one-half of the amount that the budget commission estimates the | 22 |
subdivision will receive from property taxes in that fiscal year | 23 |
and prior to the last day of the sixth month following the month | 24 |
in which the securities are issued, other than taxes to be | 25 |
received for the payment of debt charges or allocated to debt | 26 |
charges on securities issued pursuant to division (C) of this | 27 |
section, and less all advances. When a partial, semiannual, or | 28 |
final property tax settlement is delayed, securities may also be | 29 |
issued in anticipation of the receipt of property taxes levied or | 30 |
collected for debt charges to the extent necessary to meet such | 31 |
debt charges but not in excess of such estimated receipts, less | 32 |
all advances. The securities issued pursuant to this division (A) | 33 |
shall mature not later than the last day of the sixth month | 34 |
following the month in which the securities are issued and in any | 35 |
case not later than the last day of the fiscal year in which they | 36 |
are issued. | 37 |
(C) In anticipation of the collection of current property tax | 47 |
revenues in and for any fiscal year, the taxing authority of a | 48 |
county, municipal corporation, township, or school district may | 49 |
issue securities, but the aggregate principal amount of those | 50 |
securities and of any securities issued pursuant to division (A) | 51 |
of this section outstanding at the time of issuance shall not | 52 |
exceed one-half of the amount that the budget commission estimates | 53 |
the subdivision will receive from all property taxes that are to | 54 |
be distributed to the subdivision from all settlements of taxes | 55 |
that are to be made in the remainder of that fiscal year, other | 56 |
than taxes to be received for the payment of debt charges, and | 57 |
less all advances. | 58 |
Sec. 3375.01. A state library board is hereby created to be | 130 |
composed of five members to be appointed by the state board of | 131 |
education. One member shall be appointed each year for a term of | 132 |
five years. No one is eligible to membership on the state library | 133 |
board who is or has been for a year previous to appointment a | 134 |
member of the state board of education. A member of the state | 135 |
library board shall not during the member's term of office be a | 136 |
member of the board of library trustees for any library in any | 137 |
subdivision in the state. Before entering on official duties, each | 138 |
member shall subscribe to the official oath of office. All | 139 |
vacancies on the state library board shall be filled by the state | 140 |
board of education by appointment for the unexpired term. The | 141 |
members shall receive no compensation, but shall be paid their | 142 |
actual and necessary expenses incurred in the performance of their | 143 |
duties or in the conduct of authorized board business, within or | 144 |
without the state. | 145 |
(A) Maintain the state library, holding custody of books, | 153 |
periodicals, pamphlets, films, recordings, papers, and other | 154 |
materials and equipment. The board may purchase or procure from an | 155 |
insurance company licensed to do business in this state policies | 156 |
of insurance insuring the members of the board and the officers, | 157 |
employees, and agents of the state library against liability on | 158 |
account of damage or injury to persons or property resulting from | 159 |
any act or omission of the board members, officers, employees, and | 160 |
agents of the state library in their official capacity. | 161 |
Sec. 3375.05. (A) The board of trustees of any public library | 234 |
receiving money from a county's public library fund that desires | 235 |
to render public library service by means of branches, library | 236 |
stations, or traveling library service to the inhabitants of any | 237 |
school district, other than a school district situated within the | 238 |
territorial boundaries of the subdivision or district over which | 239 |
said board has jurisdiction of free public library service, may | 240 |
make application to the state library board before January 1, | 241 |
2014, upon forms provided by saidthe board, for the establishment | 242 |
of such service. SaidThe application shall set forth the total | 243 |
number of people being served by saidthe library on the date of | 244 |
saidthe application; an inventory of the books owned by
saidthe | 245 |
library; the number of branches, library stations, and traveling | 246 |
library service maintained by saidthe library on the date of said | 247 |
the application; the number and classification of the employees of | 248 |
saidthe library, and
such other information as the state library | 249 |
board deems pertinent. SuchThe application shall be accompanied | 250 |
by a financial statement of the library making the application, | 251 |
covering the two fiscal years next preceding the date of saidthe | 252 |
application. Upon | 253 |
(B) Upon receipt of saidthe application by the state library | 254 |
board, the state librarian, or an employee of the state library | 255 |
board designated by such librarian, shall visit the library making | 256 |
the application for the purpose of determining whether or not the | 257 |
establishment of branches, library stations, or traveling library | 258 |
service as requested in saidthe application will promote better | 259 |
library service in the district covered by
saidthe application. | 260 |
Upon the completion of suchthe inspection, the librarian, or the | 261 |
person designated by the librarian to make suchthe inspection, | 262 |
shall prepare a written report setting forth the librarian's or | 263 |
designee's recommendations pertaining to the establishment of the | 264 |
branches, library stations, or traveling library service as set | 265 |
forth in the application. SuchThe report shall be submitted to | 266 |
the state library board within ninety days after the receipt of | 267 |
suchthe application by the state library board. Within | 268 |
(C) Within thirty days after suchthe report has been filed | 269 |
with the state library board, saidthe board shall either approve | 270 |
or disapprove, in whole or in part, the establishment of branches, | 271 |
library stations, or traveling library service as requested in | 272 |
saidthe application. No approvals may be made under this section | 273 |
by the state library board on or after January 1, 2015. The | 274 |
decision of the state library board shall be final. Within ten | 275 |
days after final action upon the application has been taken by the | 276 |
state library board,
upon such application, the librarian shall | 277 |
notify in writing the board of trustees of the public library | 278 |
making suchthe application of the decision of the state library | 279 |
board. | 280 |
(D) The state library board may withdraw its approval of | 281 |
library service rendered by any library to the inhabitants of a | 282 |
school district other than the school district in which the main | 283 |
library of suchthe library is located. At least thirty days | 284 |
before the approval of such service may be withdrawn, the state | 285 |
library board shall give written notice to the board of trustees | 286 |
of the library rendering the service and to the board of education | 287 |
of the school district to which such service is being rendered. | 288 |
SuchThe notice shall set forth the reasons for the withdrawal of | 289 |
the approval of such service. If the board of trustees of the | 290 |
library rendering such service, or the board of education of a | 291 |
school district to which such service is being rendered, objects | 292 |
to the withdrawal of
suchthe approval it may, within twenty days | 293 |
of the receipt of suchthe notice, request, in writing, that the | 294 |
state library board to hold a hearing for the purpose of hearing | 295 |
protests to the withdrawal of
suchthe approval. Upon the receipt | 296 |
of
suchthe request, the state library board shall set the time | 297 |
and place of suchthe hearing, which shall be held within the | 298 |
territorial boundaries of the school district being served by the | 299 |
branch, library station, or traveling library service whose | 300 |
continued operation is in question. SuchThe hearing shall be held | 301 |
not less than thirty days after the receipt by the state library | 302 |
board of the request for sucha hearing. The state library board | 303 |
shall take no action on the withdrawal of approval of such service | 304 |
until after the holding of suchthe hearing. The decision of the | 305 |
state library board shall be final. | 306 |
Sec. 3375.06. In any county in which the board of county | 309 |
commissioners has accepted a gift or bequest, pursuant to volume | 310 |
122, Ohio Laws, page 166, section I at "Sec. 2454," a county free | 311 |
public library shall be established for the use of all of the | 312 |
inhabitants of the county. Such library shall be under the control | 313 |
and management of a board of library trustees consisting of six | 314 |
seven members. SuchThe trustees shall be qualified electors of | 315 |
the county and shall be appointed by the court of common pleas of | 316 |
the county in which suchthe library is situated. Not more than | 317 |
three of the members of such board of library trustees shall be of | 318 |
the same political party. TheyBoard members shall serve for a | 319 |
term of six years, but the initial term of the seventh board | 320 |
member may be for the number of years set by the court, not to | 321 |
exceed six years. All vacancies on suchthe board of library | 322 |
trustees shall be filled by suchthe court by appointment for the | 323 |
unexpired term. The members of suchthe board of library trustees | 324 |
shall serve without compensation but shall be reimbursed for their | 325 |
actual and necessary expenses incurred in the performance of their | 326 |
official duties. The board of library trustees shall organize as | 327 |
provided by section 3375.32 of the Revised Code. SuchThe board of | 328 |
library trustees shall have the control and management of the | 329 |
county free public library, and in the exercise of suchthe | 330 |
control and management shall be governed by sections 3375.33 to | 331 |
3375.41, inclusive, of the Revised Code. This section does not | 332 |
affect the term of any member of a board of library trustees of a | 333 |
county free public library appointed prior to
September 4, 1947 | 334 |
January 1, 2013. | 335 |
Sec. 3375.12. Except as provided in section 3375.13 of the | 336 |
Revised Code, the erection and equipment and the custody, control, | 337 |
and administration of free public libraries established by | 338 |
municipal corporations shall be vested in a board of library | 339 |
trustees composed of sixseven members. In any municipal | 340 |
corporation whose elected officials are nominated as candidates of | 341 |
political parties, not more than three of the library trustees | 342 |
shall belong to the same political party. The trustees shall be | 343 |
appointed by the mayorlegislative authority of the municipal | 344 |
corporation, to serve without compensation, for a term of four | 345 |
years, but the initial term of the seventh trustee may be for the | 346 |
number of years set by the legislative authority, not to exceed | 347 |
four years. In the first instance three of the trustees shall be | 348 |
appointed for a term of two years, and three for a term of four | 349 |
years. Vacancies shall be filled by like appointment for the | 350 |
unexpired term. The board shall organize in accordance with | 351 |
section 3375.32 of the Revised Code. In the exercise of its | 352 |
control and management of the municipal free public library, | 353 |
except as provided in section 3375.13 of the Revised Code, the | 354 |
board shall be governed by sections 3375.33 to 3375.41 of the | 355 |
Revised Code. This section does not affect the term of any member | 356 |
of the board appointed prior to January 1, 2013. | 357 |
Sec. 3375.121. (A) In any municipal corporation, not located | 358 |
in a county library district, whichthat has a population of not | 359 |
less than twenty-five thousand, and within which there is not | 360 |
located a main library of a township, municipal, school district, | 361 |
association, or county free public library, a library district may | 362 |
be created by a resolution adopted by the legislative authority of | 363 |
that municipal corporation. No such resolution shall be adopted | 364 |
after one year from June 20, 1977. Upon the adoption of such athe | 365 |
resolution, any branches of an existing library that are located | 366 |
in that municipal corporation shall become the property of the | 367 |
municipal library district created. | 368 |
(C) The board of library trustees of any library district | 390 |
created under this section shall be composed of sixseven members. | 391 |
Those trustees shall be appointed by the mayorlegislative | 392 |
authority of the municipal corporation, to serve without | 393 |
compensation, for a term of four years, but the initial term of | 394 |
the seventh trustee may be for the number of years set by the | 395 |
legislative authority, not to exceed four years. In the first | 396 |
instance, three of those trustees shall be appointed for a term of | 397 |
two years, and three of them shall be appointed for a term of four | 398 |
years. Vacancies shall be filled by like appointment for the | 399 |
unexpired term. This section does not affect the term of any | 400 |
trustee appointed prior to January 1, 2013. A library district | 401 |
created under this section shall be governed in accordance with | 402 |
and exercise the authority provided for in sections 3375.32 to | 403 |
3375.41 of the Revised Code. | 404 |
Sec. 3375.15. (A) In any school district in which a free | 432 |
public library has been established, by resolution adopted by the | 433 |
board of education of such school district, prior to September 4, | 434 |
1947, or by resolution adopted by the board of education of such | 435 |
school district under section 3375.151 of the Revised Code after | 436 |
the effective date of this amendment but prior to January 1, 2014, | 437 |
such library shall be under the control and management of a board | 438 |
of library trustees consisting of seven members. No one is | 439 |
eligible to membership on such board of library trustees who is or | 440 |
has been for a year previous to his appointment a member of a | 441 |
board of education making such appointment. A majority of suchthe | 442 |
trustees shall be qualified electors of the school district, but a | 443 |
minority may be qualified electors of the county who reside | 444 |
outside the school district, and all shall be appointed by the | 445 |
board of education of the school district. Such | 446 |
Sec. 3375.151. At any time after the effective date of this | 466 |
section but prior to January 1, 2014, the board of education of | 467 |
any school district in which a free public library has not | 468 |
previously been established may receive a bequest, gift, or | 469 |
endowment of a building, money, or property, or any combination | 470 |
thereof, from an incorporated or unincorporated library | 471 |
association whose main library is located within the school | 472 |
district, that was organized and operating before January 1, 1968, | 473 |
that participates in the distribution of the proceeds of the | 474 |
county public library fund, and that has had a library district | 475 |
defined for it by the state library board under section 3375.01 of | 476 |
the Revised Code. The bequest, gift, or endowment shall be used to | 477 |
construct a building for, or to furnish, equip, or operate, a | 478 |
school district free public library. | 479 |
At any time after the effective date of this section but | 480 |
prior to January 1, 2014, the board of education, by resolution, | 481 |
may accept the bequest, gift, or endowment and agree on behalf of | 482 |
the school district to establish, provide, and maintain a school | 483 |
district free public library. No library association that has made | 484 |
a bequest, gift, or endowment under this section shall thereafter | 485 |
receive proceeds from the county public library fund or from any | 486 |
funds appropriated or taxes levied under section 3375.42 of the | 487 |
Revised Code. The library district for the newly established | 488 |
school district free public library shall be the library district | 489 |
previously established by the state library board for the library | 490 |
association. | 491 |
Sec. 3375.32. Each board of library trustees appointed | 492 |
pursuant to sections 3375.06, 3375.10, 3375.12, 3375.15, 3375.22, | 493 |
and 3375.30, of the Revised Code shall meet innot later than | 494 |
January of each year and may meet in December of the preceding | 495 |
year and organize by selecting from its membership a president, a | 496 |
vice-president, and a secretary who shall serve for a term of one | 497 |
year commencing the later of the first day of January or the date | 498 |
of selection. At the same meeting, each board shall elect and fix | 499 |
the compensation of a fiscal officer, who may be a member of the | 500 |
board, and who shall serve for a term of one year commencing the | 501 |
later of the first day of January or the date of election. The | 502 |
fiscal officer, before entering upon official duties, shall | 503 |
execute a bond in an amount and with surety to be approved by the | 504 |
board, payable to the board, and conditioned for the faithful | 505 |
performance of the official duties required of the fiscal officer. | 506 |
(C) Purchase, lease, construct, remodel, renovate, or | 519 |
otherwise improve, equip, and furnish buildings or parts of | 520 |
buildings and other real property, and purchase, lease, or | 521 |
otherwise acquire motor vehicles and other personal property, | 522 |
necessary for the proper maintenance and operation of the free | 523 |
public library under its jurisdiction, and pay their costs in | 524 |
installments or otherwise. Financing of these costs may be | 525 |
provided through the issuance of notes, through an installment | 526 |
sale, or through a lease-purchase agreement. Any such notes shall | 527 |
be issued pursuant to section 3375.404 of the Revised Code. | 528 |
(F) Except as otherwise provided in this division and only | 537 |
before January 1, 2015, establish and maintain branches, library | 538 |
stations, and traveling library service in any school district, | 539 |
outside the territorial boundaries of the political subdivision or | 540 |
district over which it has jurisdiction of free public library | 541 |
service, upon application to and approval of the state library | 542 |
board, pursuant to section 3375.05 of the Revised Code. The board | 543 |
of library trustees of any free public library maintaining | 544 |
branches, stations, or traveling library service, outside the | 545 |
territorial boundaries of the political subdivision or district | 546 |
over which it has jurisdiction of free public library service, on | 547 |
September 4, 1947, may continue to maintain and operate those | 548 |
branches, those stations, and that traveling library service | 549 |
without the approval of the state library board until January 1, | 550 |
2015. | 551 |
(M) Procure and pay all or part of the cost of group term | 586 |
life, hospitalization, surgical, major medical, disability | 587 |
benefit, dental care, eye care, hearing aids, or prescription drug | 588 |
insurance or coverage, or a combination of any of those types of | 589 |
insurance or coverage, whether issued by an insurance company or a | 590 |
health insuring corporation duly licensed by the state, covering | 591 |
its employees, and, in the case of group term life, | 592 |
hospitalization, surgical, major medical, dental care, eye care, | 593 |
hearing aids, or prescription drug insurance or coverage, also | 594 |
covering the dependents and spouses of its employees, and, in the | 595 |
case of disability benefits, also covering the spouses of its | 596 |
employees. | 597 |
Sec. 3375.42. (A) The board of county commissioners of any | 650 |
county, the board of education of any school district, the | 651 |
legislative authority of any municipal corporation, or the board | 652 |
of township trustees of any township may contract with the board | 653 |
of library trustees of any public library, or with any private | 654 |
corporation or library association maintaining a free public | 655 |
library prior to September 4, 1947, situated within or without the | 656 |
taxing district, to furnish library service to all the inhabitants | 657 |
of said taxing district, notwithstanding the fact that such | 658 |
library is receiving proceeds from the county public library fund, | 659 |
and, subject to division (B) of this section, may levy a tax, or | 660 |
may make an appropriation from its general fund or from federal | 661 |
funds, to be expended by such library in providing library service | 662 |
in said taxing district for any of the purposes specified in | 663 |
section 3375.40 of the Revised Code. The taxing authority may | 664 |
require an annual report in writing from such board of library | 665 |
trustees, private corporation, or library association. When a tax | 666 |
for library purposes has been so levied, at each semiannual | 667 |
collection of such tax the county auditor shall certify the amount | 668 |
collected to the proper officer of the taxing district who shall | 669 |
forthwith draw a warrant for such amount on the treasurer of such | 670 |
district payable to the proper officer of such library. | 671 |
(A) "Subdivision" means any county; municipal corporation; | 685 |
township; township police district; joint police district; | 686 |
township fire district; joint fire district; joint ambulance | 687 |
district; joint emergency medical services district; fire and | 688 |
ambulance district; joint recreation district; township waste | 689 |
disposal district; township road district; community college | 690 |
district; technical college district; detention facility district; | 691 |
a district organized under section 2151.65 of the Revised Code; a | 692 |
combined district organized under sections 2152.41 and 2151.65 of | 693 |
the Revised Code; a joint-county alcohol, drug addiction, and | 694 |
mental health service district; a drainage improvement district | 695 |
created under section 6131.52 of the Revised Code; a union | 696 |
cemetery district; a county school financing district; a city, | 697 |
local, exempted village, cooperative education, or joint | 698 |
vocational school district; or a regional student education | 699 |
district created under section 3313.83 of the Revised Code. | 700 |
(C) "Taxing authority" or "bond issuing authority" means, in | 704 |
the case of any county, the board of county commissioners; in the | 705 |
case of a municipal corporation, the council or other legislative | 706 |
authority of the municipal corporation; in the case of a city, | 707 |
local, exempted village, cooperative education, or joint | 708 |
vocational school district, the board of education; in the case of | 709 |
a community college district, the board of trustees of the | 710 |
district; in the case of a technical college district, the board | 711 |
of trustees of the district; in the case of a detention facility | 712 |
district, a district organized under section 2151.65 of the | 713 |
Revised Code, or a combined district organized under sections | 714 |
2152.41 and 2151.65 of the Revised Code, the joint board of county | 715 |
commissioners of the district; in the case of a township, the | 716 |
board of township trustees; in the case of a joint police | 717 |
district, the joint police district board; in the case of a joint | 718 |
fire district, the board of fire district trustees; in the case of | 719 |
a joint recreation district, the joint recreation district board | 720 |
of trustees; in the case of a joint-county alcohol, drug | 721 |
addiction, and mental health service district, the district's | 722 |
board of alcohol, drug addiction, and mental health services; in | 723 |
the case of a joint ambulance district or a fire and ambulance | 724 |
district, the board of trustees of the district; in the case of a | 725 |
union cemetery district, the legislative authority of the | 726 |
municipal corporation and the board of township trustees, acting | 727 |
jointly as described in section 759.341 of the Revised Code; in | 728 |
the case of a drainage improvement district, the board of county | 729 |
commissioners of the county in which the drainage district is | 730 |
located; in the case of a joint emergency medical services | 731 |
district, the joint board of county commissioners of all counties | 732 |
in which all or any part of the district lies; and in the case of | 733 |
a township police district, a township fire district, a township | 734 |
road district, or a township waste disposal district, the board of | 735 |
township trustees of the township in which the district is | 736 |
located. "Taxing authority" also means the educational service | 737 |
center governing board that serves as the taxing authority of a | 738 |
county school financing district as provided in section 3311.50 of | 739 |
the Revised Code, and the board of directors of a regional student | 740 |
education district created under section 3313.83 of the Revised | 741 |
Code. | 742 |
(D) "Fiscal officer" in the case of a county, means the | 743 |
county auditor; in the case of a municipal corporation, the city | 744 |
auditor or village clerk, or an officer who, by virtue of the | 745 |
charter, has the duties and functions of the city auditor or | 746 |
village clerk, except that in the case of a municipal university | 747 |
the board of directors of which have assumed, in the manner | 748 |
provided by law, the custody and control of the funds of the | 749 |
university, the chief accounting officer of the university shall | 750 |
perform, with respect to the funds, the duties vested in the | 751 |
fiscal officer of the subdivision by sections 5705.41 and 5705.44 | 752 |
of the Revised Code; in the case of a school district, the | 753 |
treasurer of the board of education; in the case of a county | 754 |
school financing district, the treasurer of the educational | 755 |
service center governing board that serves as the taxing | 756 |
authority; in the case of a township, the township fiscal officer; | 757 |
in the case of a joint police district, the treasurer of the | 758 |
district; in the case of a joint fire district, the clerk of the | 759 |
board of fire district trustees; in the case of a joint ambulance | 760 |
district, the clerk of the board of trustees of the district; in | 761 |
the case of a joint emergency medical services district, the | 762 |
person appointed as fiscal officer pursuant to division (D) of | 763 |
section 307.053 of the Revised Code; in the case of a fire and | 764 |
ambulance district, the person appointed as fiscal officer | 765 |
pursuant to division (B) of section 505.375 of the Revised Code; | 766 |
in the case of a joint recreation district, the person designated | 767 |
pursuant to section 755.15 of the Revised Code; in the case of a | 768 |
union cemetery district, the clerk of the municipal corporation | 769 |
designated in section 759.34 of the Revised Code; in the case of a | 770 |
children's home district, educational service center, general | 771 |
health district, joint-county alcohol, drug addiction, and mental | 772 |
health service district, county library district, detention | 773 |
facility district, district organized under section 2151.65 of the | 774 |
Revised Code, a combined district organized under sections 2152.41 | 775 |
and 2151.65 of the Revised Code, or a metropolitan park district | 776 |
for which no treasurer has been appointed pursuant to section | 777 |
1545.07 of the Revised Code, the county auditor of the county | 778 |
designated by law to act as the auditor of the district; in the | 779 |
case of a metropolitan park district which has appointed a | 780 |
treasurer pursuant to section 1545.07 of the Revised Code, that | 781 |
treasurer; in the case of a drainage improvement district, the | 782 |
auditor of the county in which the drainage improvement district | 783 |
is located; in the case of a regional student education district, | 784 |
the fiscal officer appointed pursuant to section 3313.83 of the | 785 |
Revised Code; and in all other cases, the officer responsible for | 786 |
keeping the appropriation accounts and drawing warrants for the | 787 |
expenditure of the moneys of the district or taxing unit. | 788 |
(I) "District authority" means any board of directors, | 808 |
trustees, commissioners, or other officers controlling a district | 809 |
institution or activity that derives its income or funds from two | 810 |
or more subdivisions, such as the educational service center, the | 811 |
trustees of district children's homes, the district board of | 812 |
health, a joint-county alcohol, drug addiction, and mental health | 813 |
service district's board of alcohol, drug addiction, and mental | 814 |
health services, detention facility districts, a joint recreation | 815 |
district board of trustees, districts organized under section | 816 |
2151.65 of the Revised Code, combined districts organized under | 817 |
sections 2152.41 and 2151.65 of the Revised Code, and other such | 818 |
boards. | 819 |
(I) For the purpose of providing and maintaining fire | 882 |
apparatus, appliances, buildings, or sites therefor, or sources of | 883 |
water supply and materials therefor, or the establishment and | 884 |
maintenance of lines of fire alarm telegraph, or the payment of | 885 |
firefighting companies or permanent, part-time, or volunteer | 886 |
firefighting, emergency medical service, administrative, or | 887 |
communications personnel to operate the same, including the | 888 |
payment of any employer contributions required for such personnel | 889 |
under section 145.48 or 742.34 of the Revised Code, or the | 890 |
purchase of ambulance equipment, or the provision of ambulance, | 891 |
paramedic, or other emergency medical services operated by a fire | 892 |
department or firefighting company; | 893 |
(J) For the purpose of providing and maintaining motor | 894 |
vehicles, communications, other equipment, buildings, and sites | 895 |
for such buildings used directly in the operation of a police | 896 |
department, or the payment of salaries of permanent or part-time | 897 |
police, communications, or administrative personnel to operate the | 898 |
same, including the payment of any employer contributions required | 899 |
for such personnel under section 145.48 or 742.33 of the Revised | 900 |
Code, or the payment of the costs incurred by townships as a | 901 |
result of contracts made with other political subdivisions in | 902 |
order to obtain police protection, or the provision of ambulance | 903 |
or emergency medical services operated by a police department; | 904 |
(HH) For a board of township trustees to acquire, other than | 983 |
by appropriation, an ownership interest in land, water, or | 984 |
wetlands, or to restore or maintain land, water, or wetlands in | 985 |
which the board has an ownership interest, not for purposes of | 986 |
recreation, but for the purposes of protecting and preserving the | 987 |
natural, scenic, open, or wooded condition of the land, water, or | 988 |
wetlands against modification or encroachment resulting from | 989 |
occupation, development, or other use, which may be styled as | 990 |
protecting or preserving "greenspace" in the resolution, notice of | 991 |
election, or ballot form. Except as otherwise provided in this | 992 |
division, land is not acquired for purposes of recreation, even if | 993 |
the land is used for recreational purposes, so long as no | 994 |
building, structure, or fixture used for recreational purposes is | 995 |
permanently attached or affixed to the land. Except as otherwise | 996 |
provided in this division, land that previously has been acquired | 997 |
in a township for these greenspace purposes may subsequently be | 998 |
used for recreational purposes if the board of township trustees | 999 |
adopts a resolution approving that use and no building, structure, | 1000 |
or fixture used for recreational purposes is permanently attached | 1001 |
or affixed to the land. The authorization to use greenspace land | 1002 |
for recreational use does not apply to land located in a township | 1003 |
that had a population, at the time it passed its first greenspace | 1004 |
levy, of more than thirty-eight thousand within a county that had | 1005 |
a population, at that time, of at least eight hundred sixty | 1006 |
thousand. | 1007 |
Whenever a board of county commissioners, acting either as | 1116 |
the taxing authority of its county or as the taxing authority of a | 1117 |
sewer district or subdistrict created under Chapter 6117. of the | 1118 |
Revised Code, by resolution declares it necessary to levy a tax in | 1119 |
excess of the ten-mill limitation for the purpose of constructing, | 1120 |
improving, or extending sewage disposal plants or sewage systems, | 1121 |
the tax may be in effect for any number of years not exceeding | 1122 |
twenty, and the proceeds of the tax, notwithstanding the general | 1123 |
provisions of this section, may be used to pay debt charges on any | 1124 |
obligations issued and outstanding on behalf of the subdivision | 1125 |
for the purposes enumerated in this paragraph, provided that any | 1126 |
such obligations have been specifically described in the | 1127 |
resolution. | 1128 |
Sec. 5705.191. The taxing authority of any subdivision, | 1139 |
other than the board of education of a school district or the | 1140 |
taxing authority of a county school financing district, by a vote | 1141 |
of two-thirds of all its members, may declare by resolution that | 1142 |
the amount of taxes that may be raised within the ten-mill | 1143 |
limitation by levies on the current tax duplicate will be | 1144 |
insufficient to provide an adequate amount for the necessary | 1145 |
requirements of the subdivision, and that it is necessary to levy | 1146 |
a tax in excess of such limitation for any of the purposes in | 1147 |
section 5705.19 of the Revised Code, or to supplement the general | 1148 |
fund for the purpose of making appropriations for one or more of | 1149 |
the following purposes: public assistance, human or social | 1150 |
services, relief, welfare, hospitalization, health, and support of | 1151 |
general hospitals, and that the question of such additional tax | 1152 |
levy shall be submitted to the electors of the subdivision at a | 1153 |
general, primary, or special election to be held at a time therein | 1154 |
specified. In the case of a qualifying library levy for the | 1155 |
support of a library association or private corporation, the | 1156 |
question of the levy shall be submitted to the electors of the | 1157 |
association library district. Such resolution shall not include a | 1158 |
levy on the current tax list and duplicate unless such election is | 1159 |
to be held at or prior to the general election day of the current | 1160 |
tax year. Such resolution shall conform to the requirements of | 1161 |
section 5705.19 of the Revised Code, except that a levy to | 1162 |
supplement the general fund for the purposes of public assistance, | 1163 |
human or social services, relief, welfare, hospitalization, | 1164 |
health, or the support of general or tuberculosis hospitals may | 1165 |
not be for a longer period than ten years. All other levies under | 1166 |
this section may not be for a longer period than five years unless | 1167 |
a longer period is permitted by section 5705.19 of the Revised | 1168 |
Code, and the resolution shall specify the date of holding such | 1169 |
election, which shall not be earlier than ninety days after the | 1170 |
adoption and certification of such resolution. The resolution | 1171 |
shall go into immediate effect upon its passage and no publication | 1172 |
of the same is necessary other than that provided for in the | 1173 |
notice of election. A copy of such resolution, immediately after | 1174 |
its passage, shall be certified to the board of elections of the | 1175 |
proper county or counties in the manner provided by section | 1176 |
5705.25 of the Revised Code, and such section shall govern the | 1177 |
arrangements for the submission of such question and other matters | 1178 |
with respect to such election, to which section 5705.25 of the | 1179 |
Revised Code refers, excepting that such election shall be held on | 1180 |
the date specified in the resolution, which shall be consistent | 1181 |
with the requirements of section 3501.01 of the Revised Code, | 1182 |
provided that only one special election for the submission of such | 1183 |
question may be held in any one calendar year and provided that a | 1184 |
special election may be held upon the same day a primary election | 1185 |
is held. Publication of notice of that election shall be made in a | 1186 |
newspaper of general circulation in the county once a week for two | 1187 |
consecutive weeks, or as provided in section 7.16 of the Revised | 1188 |
Code, prior to the election. If the board of elections operates | 1189 |
and maintains a web site, the board of elections shall post notice | 1190 |
of the election on its web site for thirty days prior to the | 1191 |
election. | 1192 |
After the approval of such a levy by the electors, the taxing | 1202 |
authority of the subdivision may anticipate a fraction of the | 1203 |
proceeds of such levy and issue anticipation notes. In the case of | 1204 |
a continuing levy that is not levied for the purpose of current | 1205 |
expenses, notes may be issued at any time after approval of the | 1206 |
levy in an amount not more than fifty per cent of the total | 1207 |
estimated proceeds of the levy for the succeeding ten years, less | 1208 |
an amount equal to the fraction of the proceeds of the levy | 1209 |
previously anticipated by the issuance of anticipation notes. In | 1210 |
the case of a levy for a fixed period that is not for the purpose | 1211 |
of current expenses, notes may be issued at any time after | 1212 |
approval of the levy in an amount not more than fifty per cent of | 1213 |
the total estimated proceeds of the levy throughout the remaining | 1214 |
life of the levy, less an amount equal to the fraction of the | 1215 |
proceeds of the levy previously anticipated by the issuance of | 1216 |
anticipation notes. In the case of a levy for current expenses, | 1217 |
notes may be issued after the approval of the levy by the electors | 1218 |
and prior to the time when the first tax collection from the levy | 1219 |
can be made. Such notes may be issued in an amount not more than | 1220 |
fifty per cent of the total estimated proceeds of the levy | 1221 |
throughout the term of the levy in the case of a levy for a fixed | 1222 |
period, or fifty per cent of the total estimated proceeds for the | 1223 |
first ten years of the levy in the case of a continuing levy. | 1224 |
Sec. 5705.21. (A) At any time, the board of education of any | 1237 |
city, local, exempted village, cooperative education, or joint | 1238 |
vocational school district, by a vote of two-thirds of all its | 1239 |
members, may declare by resolution that the amount of taxes which | 1240 |
may be raised within the ten-mill limitation by levies on the | 1241 |
current tax duplicate will be insufficient to provide an adequate | 1242 |
amount for the necessary requirements of the school district, that | 1243 |
it is necessary to levy a tax in excess of such limitation for one | 1244 |
of the purposes specified in division (A), (D), (F), (H), or (DD) | 1245 |
of section 5705.19 of the Revised Code, for general permanent | 1246 |
improvements, for the purpose of operating a cultural center, or | 1247 |
for the purpose of providing education technology, and that the | 1248 |
question of such additional tax levy shall be submitted to the | 1249 |
electors of the school district at a special election on a day to | 1250 |
be specified in the resolution. In the case of a qualifying | 1251 |
library levy for the support of a library association or private | 1252 |
corporation, the question shall be submitted to the electors of | 1253 |
the association library district. If the resolution states that | 1254 |
the levy is for the purpose of operating a cultural center, the | 1255 |
ballot shall state that the levy is "for the purpose of operating | 1256 |
the .......... (name of cultural center)." | 1257 |
As used in this section, "cultural center" means a | 1258 |
freestanding building, separate from a public school building, | 1259 |
that is open to the public for educational, musical, artistic, and | 1260 |
cultural purposes; "education technology" means, but is not | 1261 |
limited to, computer hardware, equipment, materials, and | 1262 |
accessories, equipment used for two-way audio or video, and | 1263 |
software; and "general permanent improvements" means permanent | 1264 |
improvements without regard to the limitation of division (F) of | 1265 |
section 5705.19 of the Revised Code that the improvements be a | 1266 |
specific improvement or a class of improvements that may be | 1267 |
included in a single bond issue. | 1268 |
The resolution may propose to renew one or more existing | 1283 |
levies imposed under this section or to increase or decrease a | 1284 |
single levy imposed under this section. If the board of education | 1285 |
imposes one or more existing levies for the purpose specified in | 1286 |
division (F) of section 5705.19 of the Revised Code, the | 1287 |
resolution may propose to renew one or more of those existing | 1288 |
levies, or to increase or decrease a single such existing levy, | 1289 |
for the purpose of general permanent improvements. If the | 1290 |
resolution proposes to renew two or more existing levies, the | 1291 |
levies shall be levied for the same purpose. The resolution shall | 1292 |
identify those levies and the rates at which they are levied. The | 1293 |
resolution also shall specify that the existing levies shall not | 1294 |
be extended on the tax lists after the year preceding the year in | 1295 |
which the renewal levy is first imposed, regardless of the years | 1296 |
for which those levies originally were authorized to be levied. | 1297 |
The resolution shall go into immediate effect upon its | 1298 |
passage, and no publication of the resolution shall be necessary | 1299 |
other than that provided for in the notice of election. A copy of | 1300 |
the resolution shall immediately after its passing be certified to | 1301 |
the board of elections of the proper county in the manner provided | 1302 |
by section 5705.25 of the Revised Code, and that section shall | 1303 |
govern the arrangements for the submission of such question and | 1304 |
other matters concerning such election, to which that section | 1305 |
refers, except that such election shall be held on the date | 1306 |
specified in the resolution. Publication of notice of that | 1307 |
election shall be made in a newspaper of general circulation in | 1308 |
the county once a week for two consecutive weeks, or as provided | 1309 |
in section 7.16 of the Revised Code, prior to the election. If the | 1310 |
board of elections operates and maintains a web site, the board of | 1311 |
elections shall post notice of the election on its web site for | 1312 |
thirty days prior to the election. If a majority of the electors | 1313 |
voting on the question so submitted in an election vote in favor | 1314 |
of the levy, the board of education may make the necessary levy | 1315 |
within the school district or, in the case of a qualifying library | 1316 |
levy for the support of a library association or private | 1317 |
corporation, within the association library district, at the | 1318 |
additional rate, or at any lesser rate in excess of the ten-mill | 1319 |
limitation on the tax list, for the purpose stated in the | 1320 |
resolution. A levy for a continuing period of time may be reduced | 1321 |
pursuant to section 5705.261 of the Revised Code. The tax levy | 1322 |
shall be included in the next tax budget that is certified to the | 1323 |
county budget commission. | 1324 |
Sec. 5705.23. The board of library trustees of any county, | 1360 |
municipal corporation, school district, or township public library | 1361 |
by a vote of two-thirds of all its members may at any time declare | 1362 |
by resolution that the amount of taxes which may be raised within | 1363 |
the ten-mill limitation by levies on the current tax duplicate | 1364 |
will be insufficient to provide an adequate amount for the | 1365 |
necessary requirements of the public library, that it is necessary | 1366 |
to levy a tax in excess of such limitation for current expenses of | 1367 |
the public library or for the construction of any specific | 1368 |
permanent improvement or class of improvements which the board of | 1369 |
library trustees is authorized to make or acquire and which could | 1370 |
be included in a single issue of bonds, and that the question of | 1371 |
such additional tax levy shall be submitted by the taxing | 1372 |
authority of the political subdivision to whose jurisdiction the | 1373 |
board is subject, to the electors of the subdivision, or, if the | 1374 |
resolution so statesin the case of a qualifying library levy, to | 1375 |
the electors residing within the boundaries of the library | 1376 |
district, as defined by the state library board pursuant to | 1377 |
section 3375.01 of the Revised Code, on the day specified by | 1378 |
division (E) of section 3501.01 of the Revised Code for the | 1379 |
holding of a primary election or at an election on another day to | 1380 |
be specified in the resolution. No more than two elections shall | 1381 |
be held under authority of this section in any one calendar year. | 1382 |
Such resolution shall conform to section 5705.19 of the Revised | 1383 |
Code, except that the tax levy may be in effect for any specified | 1384 |
number of years or for a continuing period of time, as set forth | 1385 |
in the resolution, and the resolution shall specify the date of | 1386 |
holding the election, which shall not be earlier than ninety days | 1387 |
after the adoption and certification of the resolution to the | 1388 |
taxing authority of the political subdivision to whose | 1389 |
jurisdiction the board is subject, and which shall be consistent | 1390 |
with the requirements of section 3501.01 of the Revised Code. The | 1391 |
resolution shall not include a levy on the current tax list and | 1392 |
duplicate unless the election is to be held at or prior to the | 1393 |
first Tuesday after the first Monday in November of the current | 1394 |
tax year. | 1395 |
Upon receipt of the resolution, the taxing authority of the | 1396 |
political subdivision to whose jurisdiction the board is subject | 1397 |
shall adopt a resolution providing for the submission of such | 1398 |
additional tax levy to the electors of the subdivision, or, if the | 1399 |
resolution so statesin the case of a qualifying library levy, to | 1400 |
the electors residing within the boundaries of the library | 1401 |
district, as defined by the state library board pursuant to | 1402 |
section 3375.01 of the Revised Code, on the date specified in the | 1403 |
resolution of the board of library trustees. The resolution | 1404 |
adopted by the taxing authority shall otherwise conform to the | 1405 |
resolution certified to it by the board. The resolution of the | 1406 |
taxing authority shall be certified to the board of elections of | 1407 |
the proper county not less than ninety days before the date of | 1408 |
such election. Such resolution shall go into immediate effect upon | 1409 |
its passage, and no publication of the resolution shall be | 1410 |
necessary other than that provided in the notice of election. | 1411 |
Section 5705.25 of the Revised Code shall govern the arrangements | 1412 |
for the submission of such question and other matters concerning | 1413 |
the election, to which that section refers, except that if the | 1414 |
resolution so states, the question shall be submitted to the | 1415 |
electors residing within the boundaries of the library district, | 1416 |
as defined by the state library board pursuant to section 3375.01 | 1417 |
of the Revised Code, and except that such election shall be held | 1418 |
on the date specified in the resolution. If a majority of the | 1419 |
electors voting on the question so submitted in an election vote | 1420 |
in favor of such levy, the taxing authority may forthwith make the | 1421 |
necessary levy within the subdivision or, in the case of a | 1422 |
qualifying library levy, within the boundaries of the library | 1423 |
district, as defined by the state library board pursuant to | 1424 |
section 3375.01 of the Revised Code, at the additional rate in | 1425 |
excess of the ten-mill limitation on the tax list, for the purpose | 1426 |
stated in such resolutions. Such tax levy shall be included in the | 1427 |
next annual tax budget that is certified to the county budget | 1428 |
commission. The proceeds of any library levy in excess of the | 1429 |
ten-mill limitation shall be used for purposes of the board in | 1430 |
accordance with the law applicable to the board. | 1431 |
Sec. 5705.25. (A) A copy of any resolution adopted as | 1463 |
provided in section 5705.19 or 5705.2111 of the Revised Code shall | 1464 |
be certified by the taxing authority to the board of elections of | 1465 |
the proper county not less than ninety days before the general | 1466 |
election in any year, and the board shall submit the proposal to | 1467 |
the electors of the subdivision at the succeeding November | 1468 |
election. In the case of a qualifying library levy, the board | 1469 |
shall submit the question to the electors of the library district | 1470 |
or association library district. Except as otherwise provided in | 1471 |
this division, a resolution to renew an existing levy, regardless | 1472 |
of the section of the Revised Code under which the tax was | 1473 |
imposed, shall not be placed on the ballot unless the question is | 1474 |
submitted at the general election held during the last year the | 1475 |
tax to be renewed or replaced may be extended on the real and | 1476 |
public utility property tax list and duplicate, or at any election | 1477 |
held in the ensuing year. The limitation of the foregoing sentence | 1478 |
does not apply to a resolution to renew and increase or to renew | 1479 |
part of an existing levy that was imposed under section 5705.191 | 1480 |
of the Revised Code to supplement the general fund for the purpose | 1481 |
of making appropriations for one or more of the following | 1482 |
purposes: for public assistance, human or social services, relief, | 1483 |
welfare, hospitalization, health, and support of general | 1484 |
hospitals. The limitation of the second preceding sentence also | 1485 |
does not apply to a resolution that proposes to renew two or more | 1486 |
existing levies imposed under section 5705.21 of the Revised Code, | 1487 |
in which case the question shall be submitted on the date of the | 1488 |
general or primary election held during the last year at least one | 1489 |
of the levies to be renewed may be extended on the real and public | 1490 |
utility property tax list and duplicate, or at any election held | 1491 |
during the ensuing year. For purposes of this section, a levy | 1492 |
shall be considered to be an "existing levy" through the year | 1493 |
following the last year it can be placed on that tax list and | 1494 |
duplicate. | 1495 |
The board shall make the necessary arrangements for the | 1496 |
submission of such questions to the electors of such subdivision, | 1497 |
library district, or association library district, and the | 1498 |
election shall be conducted, canvassed, and certified in the same | 1499 |
manner as regular elections in such subdivision, library district, | 1500 |
or association library district for the election of county | 1501 |
officers. Notice of the election shall be published in a newspaper | 1502 |
of general circulation in the subdivision, library district, or | 1503 |
association library district once a week for two consecutive | 1504 |
weeks, or as provided in section 7.16 of the Revised Code, prior | 1505 |
to the election. If the board of elections operates and maintains | 1506 |
a web site, the board of elections shall post notice of the | 1507 |
election on its web site for thirty days prior to the election. | 1508 |
The notice shall state the purpose, the proposed increase in rate | 1509 |
expressed in dollars and cents for each one hundred dollars of | 1510 |
valuation as well as in mills for each one dollar of valuation, | 1511 |
the number of years during which the increase will be in effect, | 1512 |
the first month and year in which the tax will be levied, and the | 1513 |
time and place of the election. | 1514 |
(D) A levy voted in excess of the ten-mill limitation under | 1558 |
this section shall be certified to the tax commissioner. In the | 1559 |
first year of the levy, it shall be extended on the tax lists | 1560 |
after the February settlement succeeding the election. If the | 1561 |
additional tax is to be placed upon the tax list of the current | 1562 |
year, as specified in the resolution providing for its submission, | 1563 |
the result of the election shall be certified immediately after | 1564 |
the canvass by the board of elections to the taxing authority, who | 1565 |
shall make the necessary levy and certify it to the county | 1566 |
auditor, who shall extend it on the tax lists for collection. | 1567 |
After the first year, the tax levy shall be included in the annual | 1568 |
tax budget that is certified to the county budget commission. | 1569 |
Sec. 5705.26. Except as otherwise provided in section | 1570 |
5705.191 of the Revised Code, if the majority of the electors | 1571 |
voting on a levy authorized by sections 5705.19 to 5705.25, | 1572 |
inclusive, of the Revised Code vote in favor of such levy at such | 1573 |
election, the taxing authority of the subdivision may levy a tax | 1574 |
within suchthe subdivision or, in the case of a qualifying | 1575 |
library levy, within the library district or association library | 1576 |
district, at the additional rate in excess of the ten-mill | 1577 |
limitation during the period and for the purpose stated in the | 1578 |
resolution, or at any less rate, or for any of said years or | 1579 |
purposes; provided that levies for payment of debt charges shall | 1580 |
not exceed the amount necessary for such charges on the | 1581 |
indebtedness mentioned in the resolution. If such levy is for the | 1582 |
payment of charges on debts incurred prior to January 1, 1935, in | 1583 |
excess of the ten-mill limitation but within the fifteen-mill | 1584 |
limitation, the taxing authority of said subdivision shall levy in | 1585 |
excess of the ten-mill limitation such tax if a majority of the | 1586 |
electors voting on the levy vote in favor thereof. | 1587 |
Sec. 5705.261. The question of decrease of an increased rate | 1588 |
of levy approved for a continuing period of time by the voters of | 1589 |
a subdivision or, in the case of a qualifying library levy, the | 1590 |
voters of the library district or association library district, | 1591 |
may be initiated by the filing of a petition with the board of | 1592 |
elections of the proper county not less than ninety days before | 1593 |
the general election in any year requesting that an election be | 1594 |
held on such question. Such petition shall state the amount of the | 1595 |
proposed decrease in the rate of levy and shall be signed by | 1596 |
qualified electors residing in the subdivision, library district, | 1597 |
or association library district equal in number to at least ten | 1598 |
per cent of the total number of votes cast in the subdivision, | 1599 |
library district, or association library district for the office | 1600 |
of governor at the most recent general election for that office. | 1601 |
Only one such petition may be filed during each five-year period | 1602 |
following the election at which the voters approved the increased | 1603 |
rate for a continuing period of time. | 1604 |
After determination by it that such petition is valid, the | 1605 |
board of elections shall submit the question to the electors of | 1606 |
the subdivision, library district, or association library district | 1607 |
at the succeeding general election. The election shall be | 1608 |
conducted, canvassed, and certified in the same manner as regular | 1609 |
elections in such subdivision, library district, or association | 1610 |
library district for county offices. Notice of the election shall | 1611 |
be published in a newspaper of general circulation in the district | 1612 |
once a week for two consecutive weeks, or as provided in section | 1613 |
7.16 of the Revised Code, prior to the election. If the board of | 1614 |
elections operates and maintains a web site, the board of | 1615 |
elections shall post notice of the election on its web site for | 1616 |
thirty days prior to the election. The notice shall state the | 1617 |
purpose, the amount of the proposed decrease in rate, and the time | 1618 |
and place of the election. The form of the ballot cast at such | 1619 |
election shall be prescribed by the secretary of state. The | 1620 |
question covered by such petition shall be submitted as a separate | 1621 |
proposition but it may be printed on the same ballot with any | 1622 |
other propositions submitted at the same election other than the | 1623 |
election of officers. If a majority of the qualified electors | 1624 |
voting on the question of a decrease at such election approve the | 1625 |
proposed decrease in rate, the result of the election shall be | 1626 |
certified immediately after the canvass by the board of elections | 1627 |
to the subdivision'sappropriate taxing authority, which shall | 1628 |
thereupon, after the current year, cease to levy such increased | 1629 |
rate or levy such tax at such reduced rate upon the duplicate of | 1630 |
the subdivision, library district, or association library | 1631 |
district. If notes have been issued in anticipation of the | 1632 |
collection of such levy, the taxing authority shall continue to | 1633 |
levy and collect under authority of the election authorizing the | 1634 |
original levy such amounts as will be sufficient to pay the | 1635 |
principal of and interest on such anticipation notes as the same | 1636 |
fall due. | 1637 |
Sec. 5705.281. (A) Notwithstanding section 5705.28 of the | 1638 |
Revised Code, the county budget commission, by an affirmative vote | 1639 |
of a majority of the commission, including an affirmative vote by | 1640 |
the county auditor, may waive the requirement that the taxing | 1641 |
authority of a subdivision or other taxing unit adopt a tax budget | 1642 |
as provided under section 5705.28 of the Revised Code, but shall | 1643 |
require such a taxing authority to provide such information to the | 1644 |
commission as may be required by the commission to perform its | 1645 |
duties under this chapter, including dividing the rates of each of | 1646 |
the subdivision's or taxing unit's tax levies as provided under | 1647 |
section 5705.04 of the Revised Code. | 1648 |
Sec. 5705.34. When the budget commission has completed its | 1680 |
work with respect to a tax budget or other information required to | 1681 |
be provided under section 5705.281 of the Revised Code, it shall | 1682 |
certify its action to the taxing authority, together with an | 1683 |
estimate by the county auditor of the rate of each tax necessary | 1684 |
to be levied by the taxing authority within its subdivision or, | 1685 |
taxing unit, or, in the case of a qualifying library levy, within | 1686 |
the library district or association library district, and what | 1687 |
part thereof is in excess of, and what part within, the ten-mill | 1688 |
tax limitation. The certification shall also indicate the date on | 1689 |
which each tax levied by the taxing authority will expire. | 1690 |
If a taxing authority levies a tax for a fixed sum of money | 1691 |
or to pay debt charges for the tax year for which the tax budget | 1692 |
is prepared, and a payment on account of that tax is payable to | 1693 |
the taxing authority for the tax year under section 5727.85, | 1694 |
5727.86, 5751.21, or 5751.22 of the Revised Code, the county | 1695 |
auditor, when estimating the rate at which the tax shall be levied | 1696 |
in the current year, shall estimate the rate necessary to raise | 1697 |
the required sum less the estimated amount of any payments made | 1698 |
for the tax year to a taxing unit for fixed-sum levies under those | 1699 |
sections. The estimated rate shall be the rate of the levy that | 1700 |
the budget commission certifies with its action under this | 1701 |
section. | 1702 |
Each taxing authority, by ordinance or resolution, shall | 1703 |
authorize the necessary tax levies and certify them to the county | 1704 |
auditor before the first day of October in each year, or at such | 1705 |
later date as is approved by the tax commissioner, except that the | 1706 |
certification by a board of education shall be made by the first | 1707 |
day of April or at such later date as is approved by the | 1708 |
commissioner, and except that a township board of park | 1709 |
commissioners that is appointed by the board of township trustees | 1710 |
and oversees a township park district that contains only | 1711 |
unincorporated territory shall authorize only those taxes approved | 1712 |
by, and only at the rate approved by, the board of township | 1713 |
trustees as required by division (C) of section 511.27 of the | 1714 |
Revised Code. If the levying of a tax to be placed on the | 1715 |
duplicate of the current year is approved by the electors of the | 1716 |
subdivision under sections 5705.01 to 5705.47 of the Revised Code; | 1717 |
if the rate of a school district tax is increased due to the | 1718 |
repeal of a school district income tax and property tax rate | 1719 |
reduction at an election held pursuant to section 5748.04 of the | 1720 |
Revised Code; or if refunding bonds to refund all or a part of the | 1721 |
principal of bonds payable from a tax levy for the ensuing fiscal | 1722 |
year are issued or sold and in the process of delivery, the budget | 1723 |
commission shall reconsider and revise its action on the budget of | 1724 |
the subdivision or school library district for whose benefit the | 1725 |
tax is to be levied after the returns of such election are fully | 1726 |
canvassed, or after the issuance or sale of such refunding bonds | 1727 |
is certified to it. | 1728 |
Such appeal shall be in writing and shall set forth the tax | 1740 |
rate complained of and the reason that such a tax rate is not | 1741 |
necessary to produce the revenue needed by the taxing district or | 1742 |
political subdivision for the ensuing fiscal year as those needs | 1743 |
are set out in the tax budget of said taxing unit or, if adoption | 1744 |
of a tax budget was waived under section 5705.281 of the Revised | 1745 |
Code, as set out in such other information the district or | 1746 |
subdivision was required to provide under that section, or that | 1747 |
the action of the budget commission appealed from does not | 1748 |
otherwise comply with sections 5705.01 to 5705.47 of the Revised | 1749 |
Code. The notice of appeal shall be filed with the board of tax | 1750 |
appeals, and a true copy thereof shall be filed with the tax | 1751 |
commissioner, the county auditor, and with the fiscal officer of | 1752 |
each taxing district or political subdivision authorized to levy | 1753 |
the tax complained of, and such notice of appeal and copies | 1754 |
thereof must be filed within thirty days after the budget | 1755 |
commission has certified its action as provided by section 5705.34 | 1756 |
of the Revised Code. Such notice of appeal and the copies thereof | 1757 |
may be filed either in person or by certified mail. If filed by | 1758 |
certified mail, the date of the United States postmark placed on | 1759 |
the sender's receipt by the postal employee to whom the notice of | 1760 |
appeal is presented shall be treated as the date of filing. | 1761 |
The board of tax appeals shall forthwith consider the matter | 1772 |
presented on appeal from the action of the county budget | 1773 |
commission and may modify any action of the commission with | 1774 |
reference to the fixing of tax rates, to the end that no tax rate | 1775 |
shall be levied above that necessary to produce the revenue needed | 1776 |
by the taxing district or political subdivision for the ensuing | 1777 |
fiscal year and to the end that the action of the budget | 1778 |
commission appealed from shall otherwise be in conformity with | 1779 |
sections 5705.01 to 5705.47 of the Revised Code. The findings of | 1780 |
the board of tax appeals shall be substituted for the findings of | 1781 |
the budget commission and shall be sent to the county auditor and | 1782 |
the taxing authority of the taxing district or political | 1783 |
subdivision affected as the action of such budget commission under | 1784 |
sections 5705.01 to 5705.47 of the Revised Code and to the tax | 1785 |
commissioner. At the request of an appellant, the findings of the | 1786 |
board of tax appeals shall be sent by certified mail at the | 1787 |
appellant's expense. | 1788 |
Nothing in this section or any section of the Revised Code | 1808 |
shall permit or require the levying of any rate of taxation, | 1809 |
whether within the ten-mill limitation or whether the levy has | 1810 |
been approved by the electors of thea taxing district, the | 1811 |
political subdivision, library district, or association library | 1812 |
district, or by the charter of a municipal corporation in excess | 1813 |
of such ten-mill limitation, unless such rate of taxation for the | 1814 |
ensuing fiscal year is clearly required by a budget of the taxing | 1815 |
district or political subdivision properly and lawfully adopted | 1816 |
under this chapter, or by other information that must be provided | 1817 |
under section 5705.281 of the Revised Code if a tax budget was | 1818 |
waived. | 1819 |
Sec. 5705.49. Wherever in the Revised Code the taxing | 1835 |
authorities of any subdivision, as defined in section 5705.01 of | 1836 |
the Revised Code, are authorized to levy taxes on the taxable | 1837 |
property within sucha subdivision, or, in the case of a | 1838 |
qualifying library levy, within a library district or association | 1839 |
library district, such authority shall extend only to the levy of | 1840 |
taxes on the taxable real and public utility property listed on | 1841 |
general tax lists and duplicates provided for by section 319.28 of | 1842 |
the Revised Code. Where the amount of indebtedness of any | 1843 |
subdivision is limited by law with reference to the tax valuation | 1844 |
or aggregate value of the property on the tax list and duplicate | 1845 |
of such subdivision, such limitation shall be measured by the | 1846 |
property listed on such general tax lists and duplicates in such | 1847 |
subdivision. | 1848 |
Section 2. That existing sections 133.10, 3375.01, 3375.05, | 1849 |
3375.06, 3375.12, 3375.121, 3375.15, 3375.32, 3375.40, 3375.41, | 1850 |
3375.42, 5705.01, 5705.19, 5705.191, 5705.21, 5705.23, 5705.25, | 1851 |
5705.26, 5705.261, 5705.281, 5705.34, 5705.341, and 5705.49 and | 1852 |
section 3375.03 of the Revised Code are hereby repealed. | 1853 |