As Introduced

130th General Assembly
Regular Session
2013-2014
H. B. No. 167


Representatives Heard, Grossman 


A BILL
To amend sections 3314.02, 5705.192, 5705.21, 1
5705.212, 5705.218, 5705.251, and 5705.261 and to 2
enact sections 3311.60 and 3311.61 of the Revised 3
Code to authorize school districts with an average 4
daily membership greater than 60,000 and located 5
in a city with a population greater than 700,000 6
to levy property taxes, the revenue from which may 7
be shared with partnering community schools; to 8
require such districts to place such a levy on the 9
ballot at the next general or special election; to 10
prescribe the creation of the position of 11
independent auditor for such a school district, 12
subject to voter approval; to authorize the mayor 13
of the city in which such a school district is 14
located to sponsor community schools; and to 15
declare an emergency.16


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

       Section 1.  That sections 3314.02, 5705.192, 5705.21, 17
5705.212, 5705.218, 5705.251, and 5705.261 be amended and sections 18
3311.60 and 3311.61 of the Revised Code be enacted to read as 19
follows:20

       Sec. 3311.60. This section applies to any school district 21
that has an average daily membership, as reported under division 22
(A) of section 3317.03 of the Revised Code, greater than sixty 23
thousand and of which the majority of the district's territory is 24
located in a city with a population greater than seven hundred 25
thousand according to the most recent federal decennial census.26

       (A) Subject to approval by the electors under section 3311.61 27
of the Revised Code, the board of education of a school district 28
to which this section applies shall create the position of 29
independent auditor to be responsible for all internal auditing 30
functions of the district. The independent auditor shall be 31
selected by the selection committee prescribed by division (B) of 32
this section. Upon selection of the independent auditor, the 33
district board shall execute a written contract of employment with 34
the independent auditor. The district board shall appropriate 35
funds to support the operations and functions of the independent 36
auditor and shall grant the independent auditor access to all 37
district personnel, equipment, and records necessary to perform 38
the duties prescribed by divisions (C) and (D) of this section. 39
The term of office for the independent auditor shall be for five 40
years and may be renewed for additional terms by the selection 41
committee.42

       (B)(1) The independent auditor selection committee shall 43
consist of the mayor, council president, and auditor of the city 44
in which a majority of the territory of the district is located; 45
the president of the school district board of education; and the 46
probate court judge of the county in which a majority of the 47
territory of the district is located. Members of the selection 48
committee shall serve without compensation.49

       (2) The selection committee shall do the following:50

       (a) Establish qualifications for the position of independent 51
auditor;52

       (b) Select, by majority vote, an individual to serve as the 53
independent auditor;54

       (c) Recommend to the district board of education the 55
compensation for the position of independent auditor and the 56
necessary additional funds to finance operations and functions of 57
the independent auditor; 58

       (d) Reappoint the independent auditor for an additional term, 59
by a majority vote of the selection committee members;60

       (e) Appoint a successor, if the current independent auditor 61
is not reappointed, by a majority vote of the committee members;62

        (f) In the event of a vacancy in the office of independent 63
auditor, appoint a successor to the balance of the unexpired term, 64
by a majority vote of the selection committee members;65

        (g) Remove the independent auditor from office, by a 66
two-thirds vote of the selection committee members.67

       (C) The independent auditor shall do the following:68

       (1) Recommend to the district board of education the 69
employment of personnel necessary to carry out the activities of 70
the independent auditor;71

       (2) Prescribe duties and qualifications for staff of the 72
independent auditor;73

       (3) Serve as the district's public records officer and 74
oversee the maintenance and availability of the school district's 75
public documents;76

       (4) Prior to certification by the school district 77
superintendent, review reports and data that must be submitted to 78
the department of education and the state board of education;79

       (5) Receive any complaints of alleged wrongful or illegal 80
acts regarding the district's operations, finances, and data 81
reported under the education management information system 82
prescribed under section 3301.0714 of the Revised Code and 83
supervise the internal investigation of those complaints. At the 84
independent auditor's discretion, the independent auditor may 85
initiate investigations.86

       (6) Report the results of investigations of such wrongful or 87
illegal acts, whether criminal in nature or otherwise, to the 88
appropriate authorities or agencies, including the school district 89
board of education, the city attorney of the city in which a 90
majority of the territory of the district is located, the 91
prosecuting attorney of the county in which a majority of the 92
territory of the district is located, the auditor of state, the 93
department of education, and the Ohio ethics commission;94

       (7) Propose to the selection committee a budget to support 95
the independent auditor's operations and functions;96

       (8) Submit, not later than the first day of September of each 97
year, a report on the activities of the independent auditor to the 98
selection committee and the board of education of the school 99
district.100

       If sufficient funds are available, the independent auditor 101
may obtain the services of certified public accountants, qualified 102
management consultants, or other professional experts necessary to 103
perform the duties prescribed under divisions (C) and (D) of this 104
section.105

       (D) In cooperation with the school district board of 106
education and in coordination with the auditor of state, the 107
independent auditor may conduct or initiate financial and 108
performance audits and analyses of the school district to ensure 109
the following:110

       (1) School district activities and programs comply with all 111
applicable laws and district policies, procedures, and 112
appropriations;113

       (2) Student performance and enrollment data are accurately 114
and clearly reported;115

       (3) Ballot requests to levy a tax are based on accurate 116
analysis and the needs of the district;117

       (4) Individual contracts of the district are consistent with 118
the policies, procedures, budgets, and financial plans adopted by 119
the district board;120

       (5) Incentive-based distributions and plans are consistent 121
with the objectives adopted by the district board;122

       (6) District operations are executed in a cost-effective and 123
efficient manner consistent with the objectives of and 124
appropriations made by the district board;125

       (7) Accuracy of district financial statements and reports;126

       (8) Recommendations for improvement that have been adopted by 127
the district board are implemented;128

       (9) Operating units or departments have necessary and 129
appropriate operating and administrative policies, procedures, 130
internal controls, and data quality protocols;131

       (10) Proper evaluation of district programs and activities, 132
including a full accounting of all funds.133

       Sec. 3311.61.  (A) The creation of the position of 134
independent auditor for any school district to which section 135
3311.60 of the Revised Code applies on the effective date of this 136
section shall be subject to an affirmative vote of the electors of 137
the district. The question of whether to create the position of 138
independent auditor for such a school district shall be submitted 139
to the electors of the district at the general election occurring 140
at least ninety days after the effective date of this section. The 141
board of education of the school district shall notify the board 142
of elections of each county containing territory of the school 143
district of the election required by this section by such time 144
that the question may be placed on the ballot at that election.145

       The following question shall be submitted to the electors 146
residing in the school district:147

       "Shall the position of independent auditor of . . . . (here 148
insert name of the school district) school district be created in 149
accordance with section 3311.60 of the Revised Code and shall a 150
selection committee consisting of the mayor of the city of . . . . 151
(here insert name of the applicable city), president of the school 152
district board of education, council president of the city of . . 153
. . (here insert name of the applicable city), auditor of the city 154
of . . . . (here insert name of the applicable city), and probate 155
court judge of the county of . . . . (here insert name of the 156
applicable county) select an individual to fill that position for 157
an initial term of five years, subject to reappointment or 158
succession, with the compensation for the independent auditor and 159
the cost of the operations and functions of the independent 160
auditor to be paid by the school district?"161

       (B) The board of elections of the county in which the 162
majority of the school district's territory is located shall make 163
all necessary arrangements for the submission of the question to 164
the electors, and the election shall be conducted, canvassed, and 165
certified in the same manner as regular elections in the district 166
for the election of county officers, provided that in any such 167
election in which only part of the electors of a precinct are 168
qualified to vote, the board of elections may assign voters in 169
such part to an adjoining precinct. Such an assignment may be made 170
to an adjoining precinct in another county with the consent and 171
approval of the board of elections of such other county. Notice of 172
the election shall be published in a newspaper of general 173
circulation in the school district once a week for two consecutive 174
weeks, or as provided in section 7.16 of the Revised Code, prior 175
to the election. If the board of elections operates and maintains 176
a web site, the board of elections shall post notice of the 177
election on its web site for thirty days prior to the election. 178
The notice shall state the question on which the election is being 179
held. The ballot shall be in the form prescribed by the secretary 180
of state. Costs of submitting the question to the electors shall 181
be charged to the school district in accordance with section 182
3501.17 of the Revised Code.183

        (C) If a majority of electors voting on the issue proposed in 184
division (A) of this section approve the question, the selection 185
committee prescribed by division (B) of section 3311.60 of the 186
Revised Code and the district board of education shall forthwith 187
initiate proceedings to select an independent auditor so that the 188
position is filled not later than the thirty-first day of March of 189
the calendar year immediately following the general election at 190
which the question was approved.191

       (D) If a majority of electors voting on the issue proposed in 192
division (A) of this section disapprove the question, no action 193
shall be taken to create the position of independent auditor.194

       Sec. 3314.02.  (A) As used in this chapter:195

       (1) "Sponsor" means the board of education of a school 196
district or the governing board of an educational service center 197
that agrees to the conversion of all or part of a school or 198
building under division (B) of this section, or an entity listed 199
in division (C)(1) of this section, which either has been approved 200
by the department of education to sponsor community schools or is 201
exempted by section 3314.021 or 3314.027 of the Revised Code from 202
obtaining approval, and with which the governing authority of a 203
community school enters into a contract under section 3314.03 of 204
the Revised Code.205

       (2) "Pilot project area" means the school districts included 206
in the territory of the former community school pilot project 207
established by former Section 50.52 of Am. Sub. H.B. No. 215 of 208
the 122nd general assembly.209

       (3) "Challenged school district" means any of the following:210

       (a) A school district that is part of the pilot project area;211

       (b) A school district that meets one of the following 212
conditions:213

       (i) On the effective date of this amendmentMarch 22, 2013, 214
the district was in a state of academic emergency or in a state of 215
academic watch under section 3302.03 of the Revised Code, as that 216
section existed prior to the effective date of this amendment217
March 22, 2013;218

       (ii) For two of the 2012-2013, 2013-2014, and 2014-2015 219
school years, the district received a grade of "D" or "F" for the 220
performance index score and a grade of "F" for the value-added 221
progress dimension under section 3302.03 of the Revised Code;222

       (iii) For the 2015-2016 school year and for any school year 223
thereafter, the district has received an overall grade of "D" or 224
"F" under division (C)(3) of section 3302.03 of the Revised Code, 225
or, for at least two of the three most recent school years, the 226
district received a grade of "F" for the value-added progress 227
dimension under division (C)(1)(e) of that section.228

       (c) A big eight school district;229

       (d) A school district ranked in the lowest five per cent of 230
school districts according to performance index score under 231
section 3302.21 of the Revised Code.232

       (4) "Big eight school district" means a school district that 233
for fiscal year 1997 had both of the following:234

       (a) A percentage of children residing in the district and 235
participating in the predecessor of Ohio works first greater than 236
thirty per cent, as reported pursuant to section 3317.10 of the 237
Revised Code;238

       (b) An average daily membership greater than twelve thousand, 239
as reported pursuant to former division (A) of section 3317.03 of 240
the Revised Code.241

       (5) "New start-up school" means a community school other than 242
one created by converting all or part of an existing public school 243
or educational service center building, as designated in the 244
school's contract pursuant to division (A)(17) of section 3314.03 245
of the Revised Code.246

       (6) "Urban school district" means one of the state's 247
twenty-one urban school districts as defined in division (O) of 248
section 3317.02 of the Revised Code as that section existed prior 249
to July 1, 1998.250

       (7) "Internet- or computer-based community school" means a 251
community school established under this chapter in which the 252
enrolled students work primarily from their residences on 253
assignments in nonclassroom-based learning opportunities provided 254
via an internet- or other computer-based instructional method that 255
does not rely on regular classroom instruction or via 256
comprehensive instructional methods that include internet-based, 257
other computer-based, and noncomputer-based learning 258
opportunities.259

       (8) "Operator" means either of the following:260

        (a) An individual or organization that manages the daily 261
operations of a community school pursuant to a contract between 262
the operator and the school's governing authority;263

        (b) A nonprofit organization that provides programmatic 264
oversight and support to a community school under a contract with 265
the school's governing authority and that retains the right to 266
terminate its affiliation with the school if the school fails to 267
meet the organization's quality standards.268

       (B) Any person or group of individuals may initially propose 269
under this division the conversion of all or a portion of a public 270
school or a building operated by an educational service center to 271
a community school. The proposal shall be made to the board of 272
education of the city, local, exempted village, or joint 273
vocational school district in which the public school is proposed 274
to be converted or, in the case of the conversion of a building 275
operated by an educational service center, to the governing board 276
of the service center. Upon receipt of a proposal, a board may 277
enter into a preliminary agreement with the person or group 278
proposing the conversion of the public school or service center 279
building, indicating the intention of the board to support the 280
conversion to a community school. A proposing person or group that 281
has a preliminary agreement under this division may proceed to 282
finalize plans for the school, establish a governing authority for 283
the school, and negotiate a contract with the board. Provided the 284
proposing person or group adheres to the preliminary agreement and 285
all provisions of this chapter, the board shall negotiate in good 286
faith to enter into a contract in accordance with section 3314.03 287
of the Revised Code and division (C) of this section.288

       (C)(1) Any person or group of individuals may propose under 289
this division the establishment of a new start-up school to be 290
located in a challenged school district. The proposal may be made 291
to any of the following entities:292

       (a) The board of education of the district in which the 293
school is proposed to be located;294

       (b) The board of education of any joint vocational school 295
district with territory in the county in which is located the 296
majority of the territory of the district in which the school is 297
proposed to be located;298

       (c) The board of education of any other city, local, or 299
exempted village school district having territory in the same 300
county where the district in which the school is proposed to be 301
located has the major portion of its territory;302

       (d) The governing board of any educational service center, as 303
long as the proposed school will be located in a county within the 304
territory of the service center or in a county contiguous to such 305
county. However, the governing board of an educational service 306
center may sponsor a new start-up school in any challenged school 307
district in the state if all of the following are satisfied:308

       (i) If applicable, it satisfies the requirements of division 309
(E) of section 3311.86 of the Revised Code;310

       (ii) It is approved to do so by the department;311

       (iii) It enters into an agreement with the department under 312
section 3314.015 of the Revised Code.313

        (e) A sponsoring authority designated by the board of 314
trustees of any of the thirteen state universities listed in 315
section 3345.011 of the Revised Code or the board of trustees 316
itself as long as a mission of the proposed school to be specified 317
in the contract under division (A)(2) of section 3314.03 of the 318
Revised Code and as approved by the department under division 319
(B)(2) of section 3314.015 of the Revised Code will be the 320
practical demonstration of teaching methods, educational 321
technology, or other teaching practices that are included in the 322
curriculum of the university's teacher preparation program 323
approved by the state board of education;324

        (f) Any qualified tax-exempt entity under section 501(c)(3) 325
of the Internal Revenue Code as long as all of the following 326
conditions are satisfied:327

        (i) The entity has been in operation for at least five years 328
prior to applying to be a community school sponsor.329

        (ii) The entity has assets of at least five hundred thousand 330
dollars and a demonstrated record of financial responsibility.331

        (iii) The department has determined that the entity is an 332
education-oriented entity under division (B)(3) of section 333
3314.015 of the Revised Code and the entity has a demonstrated 334
record of successful implementation of educational programs.335

       (iv) The entity is not a community school.336

       (g) The mayor of a city in which the majority of the 337
territory of a school district to which section 3311.60 of the 338
Revised Code applies is located, regardless of whether that 339
district has created the position of independent auditor as 340
prescribed by that section. The mayor's sponsorship authority 341
under this division is limited to community schools that are 342
located in that school district. Such mayor may sponsor community 343
schools only with the approval of the city council of that city 344
and after entering into a sponsor agreement with the department as 345
prescribed under section 3314.015 of the Revised Code. The 346
department shall approve the mayor to sponsor community schools in 347
the district, upon receipt of an application by the mayor to do 348
so. Not later than ninety days after the department's approval of 349
the mayor as a community school sponsor, the department shall 350
enter into the sponsor agreement with the mayor.351

        Any entity described in division (C)(1) of this section may 352
enter into a preliminary agreement pursuant to division (C)(2) of 353
this section with the proposing person or group.354

       (2) A preliminary agreement indicates the intention of an 355
entity described in division (C)(1) of this section to sponsor the 356
community school. A proposing person or group that has such a 357
preliminary agreement may proceed to finalize plans for the 358
school, establish a governing authority as described in division 359
(E) of this section for the school, and negotiate a contract with 360
the entity. Provided the proposing person or group adheres to the 361
preliminary agreement and all provisions of this chapter, the 362
entity shall negotiate in good faith to enter into a contract in 363
accordance with section 3314.03 of the Revised Code.364

       (3) A new start-up school that is established in a school 365
district described in either division (A)(3)(b) or (d) of this 366
section may continue in existence once the school district no 367
longer meets the conditions described in either division, provided 368
there is a valid contract between the school and a sponsor.369

       (4) A copy of every preliminary agreement entered into under 370
this division shall be filed with the superintendent of public 371
instruction.372

       (D) A majority vote of the board of a sponsoring entity and a 373
majority vote of the members of the governing authority of a 374
community school shall be required to adopt a contract and convert 375
the public school or educational service center building to a 376
community school or establish the new start-up school. Beginning 377
September 29, 2005, adoption of the contract shall occur not later 378
than the fifteenth day of March, and signing of the contract shall 379
occur not later than the fifteenth day of May, prior to the school 380
year in which the school will open. The governing authority shall 381
notify the department of education when the contract has been 382
signed. Subject to sections 3314.013 and 3314.016 of the Revised 383
Code, an unlimited number of community schools may be established 384
in any school district provided that a contract is entered into 385
for each community school pursuant to this chapter.386

       (E)(1) As used in this division, "immediate relatives" are 387
limited to spouses, children, parents, grandparents, siblings, and 388
in-laws.389

        Each new start-up community school established under this 390
chapter shall be under the direction of a governing authority 391
which shall consist of a board of not less than five individuals.392

        No person shall serve on the governing authority or operate 393
the community school under contract with the governing authority 394
so long as the person owes the state any money or is in a dispute 395
over whether the person owes the state any money concerning the 396
operation of a community school that has closed.397

       (2) No person shall serve on the governing authorities of 398
more than five start-up community schools at the same time.399

       (3) No present or former member, or immediate relative of a 400
present or former member, of the governing authority of any 401
community school established under this chapter shall be an owner, 402
employee, or consultant of any sponsor or operator of a community 403
school, unless at least one year has elapsed since the conclusion 404
of the person's membership.405

       (4) The governing authority of a start-up community school 406
may provide by resolution for the compensation of its members. 407
However, no individual who serves on the governing authority of a 408
start-up community school shall be compensated more than four 409
hundred twenty-five dollars per meeting of that governing 410
authority and no such individual shall be compensated more than a 411
total amount of five thousand dollars per year for all governing 412
authorities upon which the individual serves.413

       (F)(1) A new start-up school that is established prior to 414
August 15, 2003, in an urban school district that is not also a 415
big-eight school district may continue to operate after that date 416
and the contract between the school's governing authority and the 417
school's sponsor may be renewed, as provided under this chapter, 418
after that date, but no additional new start-up schools may be 419
established in such a district unless the district is a challenged 420
school district as defined in this section as it exists on and 421
after that date.422

       (2) A community school that was established prior to June 29, 423
1999, and is located in a county contiguous to the pilot project 424
area and in a school district that is not a challenged school 425
district may continue to operate after that date, provided the 426
school complies with all provisions of this chapter. The contract 427
between the school's governing authority and the school's sponsor 428
may be renewed, but no additional start-up community school may be 429
established in that district unless the district is a challenged 430
school district.431

       (3) Any educational service center that, on June 30, 2007, 432
sponsors a community school that is not located in a county within 433
the territory of the service center or in a county contiguous to 434
such county may continue to sponsor that community school on and 435
after June 30, 2007, and may renew its contract with the school. 436
However, the educational service center shall not enter into a 437
contract with any additional community school, unless the school 438
is located in a county within the territory of the service center 439
or in a county contiguous to such county, or unless the governing 440
board of the service center has entered into an agreement with the 441
department authorizing the service center to sponsor a community 442
school in any challenged school district in the state.443

       Sec. 5705.192.  (A) For the purposes of this section only, 444
"taxing authority" includes a township board of park commissioners 445
appointed under section 511.18 of the Revised Code.446

       (B) A taxing authority may propose to replace an existing 447
levy that the taxing authority is authorized to levy, regardless 448
of the section of the Revised Code under which the authority is 449
granted, except a school district emergency levy proposed pursuant 450
to sections 5705.194 to 5705.197 of the Revised Code. The taxing 451
authority may propose to replace the existing levy in its entirety 452
at the rate at which it is authorized to be levied; may propose to 453
replace a portion of the existing levy at a lesser rate; or may 454
propose to replace the existing levy in its entirety and increase 455
the rate at which it is levied. If the taxing authority proposes 456
to replace an existing levy, the proposed levy shall be called a 457
replacement levy and shall be so designated on the ballot. Except 458
as otherwise provided in this division, a replacement levy shall 459
be limited to the purpose of the existing levy, and shall appear 460
separately on the ballot from, and shall not be conjoined with, 461
the renewal of any other existing levy. In the case of an existing 462
school district levy imposed under section 5705.21 of the Revised 463
Code for the purpose specified in division (F) of section 5705.19 464
of the Revised Code, the replacement for that existing levy may be 465
for the same purpose or for the purpose of general permanent 466
improvements as defined in section 5705.21 of the Revised Code.467

        The resolution proposing a replacement levy shall specify the 468
purpose of the levy; its proposed rate expressed in mills; whether 469
the proposed rate is the same as the rate of the existing levy, a 470
reduction, or an increase; the extent of any reduction or increase 471
expressed in mills; the first calendar year in which the levy will 472
be due; and the term of the levy, expressed in years or, if 473
applicable, that it will be levied for a continuing period of 474
time.475

       The sections of the Revised Code governing the maximum rate 476
and term of the existing levy, the contents of the resolution that 477
proposed the levy, the adoption of the resolution, the 478
arrangements for the submission of the question of the levy, and 479
notice of the election also govern the respective provisions of 480
the proposal to replace the existing levy, except as provided in 481
divisions (B)(1) to (3) of this section:482

        (1) In the case of an existing school district levy imposed 483
under section 5705.21 of the Revised Code for the purpose 484
specified in division (F) of section 5705.19 of the Revised Code 485
that is to be replaced by a levy for general permanent 486
improvements, the maximum term of the replacement levy is not 487
limited to the term of the existing levy and may be for a 488
continuing period of time.489

       (2) The date on which the election is held shall be as 490
follows:491

       (a) For the replacement of a levy with a fixed term of years, 492
the date of the general election held during the last year the 493
existing levy may be extended on the real and public utility 494
property tax list and duplicate, or the date of any election held 495
in the ensuing year;496

       (b) For the replacement of a levy imposed for a continuing 497
period of time, the date of any election held in any year after 498
the year the levy to be replaced is first approved by the 499
electors, except that only one election on the question of 500
replacing the levy may be held during any calendar year.501

       The failure by the electors to approve a proposal to replace 502
a levy imposed for a continuing period of time does not terminate 503
the existing continuing levy.504

       (3) In the case of an existing school district levy imposed 505
under division (B) of section 5705.21, division (C) of section 506
5705.212, or division (J) of section 5705.218 of the Revised Code, 507
the rates allocated to the municipalqualifying school district 508
and to partnering community schools each may be increased or 509
decreased or remain the same, and the total rate may be increased, 510
decreased, or remain the same.511

       (C) The form of the ballot at the election on the question of 512
a replacement levy shall be as follows:513

       "A replacement of a tax for the benefit of .......... (name 514
of subdivision or public library) for the purpose of .......... 515
(the purpose stated in the resolution) at a rate not exceeding 516
.......... mills for each one dollar of valuation, which amounts 517
to .......... (rate expressed in dollars and cents) for each one 518
hundred dollars in valuation, for .......... (number of years levy 519
is to run, or that it will be levied for a continuous period of 520
time)521

        522

 FOR THE TAX LEVY 523
 AGAINST THE TAX LEVY  " 524

        525

       If the replacement levy is proposed by a municipalqualifying526
school district to replace an existing tax levied under division 527
(B) of section 5705.21, division (C)(1) of section 5705.212, or 528
division (J) of section 5705.218 of the Revised Code, the form of 529
the ballot shall be modified by adding, after the phrase "each one 530
dollar of valuation," the following: "(of which ...... mills is to 531
be allocated to partnering community schools)."532

       If the proposal is to replace an existing levy and increase 533
the rate of the existing levy, the form of the ballot shall be 534
changed by adding the words ".......... mills of an existing levy 535
and an increase of .......... mills, to constitute" after the 536
words "a replacement of." If the proposal is to replace only a 537
portion of an existing levy, the form of the ballot shall be 538
changed by adding the words "a portion of an existing levy, being 539
a reduction of .......... mills, to constitute" after the words "a 540
replacement of." If the existing levy is imposed under division 541
(B) of section 5705.21, division (C)(1) of section 5705.212, or 542
division (J) of section 5705.218 of the Revised Code, the form of 543
the ballot also shall state the portion of the total increased 544
rate or of the total rate as reduced that is to be allocated to 545
partnering community schools. 546

       If the tax is to be placed on the tax list of the current tax 547
year, the form of the ballot shall be modified by adding at the 548
end of the form the phrase ", commencing in .......... (first year 549
the replacement tax is to be levied), first due in calendar year 550
.......... (first calendar year in which the tax shall be due)."551

       The question covered by the resolution shall be submitted as 552
a separate proposition, but may be printed on the same ballot with 553
any other proposition submitted at the same election, other than 554
the election of officers. More than one such question may be 555
submitted at the same election.556

       (D) Two existing levies, or any portion of those levies, may 557
be combined into one replacement levy, so long as both of the 558
existing levies are for the same purpose and either both are due 559
to expire the same year or both are for a continuing period of 560
time. The question of combining all or portions of the two 561
existing levies into the replacement levy shall appear as one 562
ballot proposition before the electors. If the electors approve 563
the ballot proposition, all or the stated portions of the two 564
existing levies are replaced by one replacement levy.565

       (E) A levy approved in excess of the ten-mill limitation 566
under this section shall be certified to the tax commissioner. In 567
the first year of a levy approved under this section, the levy 568
shall be extended on the tax lists after the February settlement 569
succeeding the election at which the levy was approved. If the 570
levy is to be placed on the tax lists of the current year, as 571
specified in the resolution providing for its submission, the 572
result of the election shall be certified immediately after the 573
canvass by the board of elections to the taxing authority, which 574
shall forthwith make the necessary levy and certify it to the 575
county auditor, who shall extend it on the tax lists for 576
collection. After the first year, the levy shall be included in 577
the annual tax budget that is certified to the county budget 578
commission.579

       If notes are authorized to be issued in anticipation of the 580
proceeds of the existing levy, notes may be issued in anticipation 581
of the proceeds of the replacement levy, and such issuance is 582
subject to the terms and limitations governing the issuance of 583
notes in anticipation of the proceeds of the existing levy.584

       (F) This section does not authorize a tax to be levied in any 585
year after the year in which revenue is not needed for the purpose 586
for which the tax is levied.587

       Sec. 5705.21.  (A) At any time, the board of education of any 588
city, local, exempted village, cooperative education, or joint 589
vocational school district, by a vote of two-thirds of all its 590
members, may declare by resolution that the amount of taxes which 591
may be raised within the ten-mill limitation by levies on the 592
current tax duplicate will be insufficient to provide an adequate 593
amount for the necessary requirements of the school district, that 594
it is necessary to levy a tax in excess of such limitation for one 595
of the purposes specified in division (A), (D), (F), (H), or (DD) 596
of section 5705.19 of the Revised Code, for general permanent 597
improvements, for the purpose of operating a cultural center, or 598
for the purpose of providing education technology, and that the 599
question of such additional tax levy shall be submitted to the 600
electors of the school district at a special election on a day to 601
be specified in the resolution. In the case of a qualifying 602
library levy for the support of a library association or private 603
corporation, the question shall be submitted to the electors of 604
the association library district. If the resolution states that 605
the levy is for the purpose of operating a cultural center, the 606
ballot shall state that the levy is "for the purpose of operating 607
the .......... (name of cultural center)."608

       As used in this division, "cultural center" means a 609
freestanding building, separate from a public school building, 610
that is open to the public for educational, musical, artistic, and 611
cultural purposes; "education technology" means, but is not 612
limited to, computer hardware, equipment, materials, and 613
accessories, equipment used for two-way audio or video, and 614
software; and "general permanent improvements" means permanent 615
improvements without regard to the limitation of division (F) of 616
section 5705.19 of the Revised Code that the improvements be a 617
specific improvement or a class of improvements that may be 618
included in a single bond issue.619

        A resolution adopted under this division shall be confined to 620
a single purpose and shall specify the amount of the increase in 621
rate that it is necessary to levy, the purpose of the levy, and 622
the number of years during which the increase in rate shall be in 623
effect. The number of years may be any number not exceeding five 624
or, if the levy is for current expenses of the district or for 625
general permanent improvements, for a continuing period of time. 626

       (B)(1) The board of education of a municipalqualifying627
school district, by resolution, may declare that it is necessary 628
to levy a tax in excess of the ten-mill limitation for the purpose 629
of paying the current expenses of the district and of partnering 630
community schools and that the question of the additional tax levy 631
shall be submitted to the electors of the school district at a 632
special election on a day to be specified in the resolution. The 633
resolution shall state the purpose of the levy, the rate of the 634
tax expressed in mills per dollar of taxable value, the number of 635
such mills to be levied for the current expenses of the partnering 636
community schools and the number of such mills to be levied for 637
the current expenses of the school district, the number of years 638
the tax will be levied, and the first year the tax will be levied. 639
The number of years the tax may be levied may be any number not 640
exceeding ten years, or for a continuing period of time.641

       The levy of a tax for the current expenses of a partnering 642
community school under this section and the distribution of 643
proceeds from the tax by a municipalqualifying school district to 644
partnering community schools is hereby determined to be a proper 645
public purpose.646

       (2) The form of the ballot at an election held pursuant to 647
division (B) of this section shall be as follows:648

       "Shall a levy be imposed by the ......... (insert the name of 649
the municipalqualifying school district) for the purpose of 650
current expenses of the school district and of partnering 651
community schools at a rate not exceeding ...... (insert the 652
number of mills) mills for each one dollar of valuation (of which 653
...... (insert the number of mills to be allocated to partnering 654
community schools) mills is to be allocated to partnering 655
community schools), which amounts to ....... (insert the rate 656
expressed in dollars and cents) for each one hundred dollars of 657
valuation, for ...... (insert the number of years the levy is to 658
be imposed, or that it will be levied for a continuing period of 659
time), beginning ...... (insert first year the tax is to be 660
levied), which will first be payable in calendar year ...... 661
(insert the first calendar year in which the tax would be 662
payable)?663

 FOR THE TAX LEVY 664
 AGAINST THE TAX LEVY  " 665

       (3) Upon each receipt of a tax distribution by the municipal666
qualifying school district, the board of education shall credit 667
the portion allocated to partnering community schools to the 668
partnering community schools fund. All income from the investment 669
of money in the partnering community schools fund shall be 670
credited to that fund.671

       Not more than forty-five days after the municipalqualifying672
school district receives and deposits each tax distribution, the 673
board of education shall distribute the partnering community 674
schools amount among the then qualifying community schools. From 675
each tax distribution, each such partnering community school shall 676
receive a portion of the partnering community schools amount in 677
the proportion that the number of its resident students bears to 678
the aggregate number of resident students of all such partnering 679
community schools as of the date of receipt and deposit of the tax 680
distribution. For the purposes of this division, the number of 681
resident students shall be the number of such students reported 682
under section 3317.03 of the Revised Code and established by the 683
department of education as of the date of receipt and deposit of 684
the tax distribution.685

       (4) To the extent an agreement whereby the municipal686
qualifying school district and a community school endorse each 687
other's programs is necessary for the community school to qualify 688
as a partnering community school under division (B)(6)(b) of this 689
section, the board of education of the school district shall 690
certify to the department of education the agreement along with 691
the determination that such agreement satisfies the requirements 692
of that division. The board's determination is conclusive.693

       (5) For the purposes of Chapter 3317. of the Revised Code or 694
other laws referring to the "taxes charged and payable" for a 695
school district, the taxes charged and payable for a municipal696
qualifying school district that levies a tax under division (B) of 697
this section includes only the taxes charged and payable under 698
that levy for the current expenses of the school district, and 699
does not include the taxes charged and payable for the current 700
expenses of partnering community schools. The taxes charged and 701
payable for the current expenses of partnering community schools 702
shall not affect the calculation of "state education aid" as 703
defined in section 5751.20 of the Revised Code.704

       (6) As used in division (B) of this section:705

       (a) "MunicipalQualifying school district" has the same 706
meaningmeans a municipal school district, as defined in section 707
3311.71 of the Revised Code or a school district that has an 708
average daily membership, as reported under division (A) of 709
section 3317.03 of the Revised Code, greater than sixty thousand 710
and the majority of the territory of which district is located in 711
a city with a population greater than seven hundred thousand 712
according to the most recent federal decennial census.713

       (b) "Partnering community school" means a community school 714
established under Chapter 3314. of the Revised Code that is 715
located within the territory of the municipalqualifying school 716
district and that either is sponsored by the district or is a 717
party to an agreement with the district whereby the district and 718
the community school endorse each other's programs.719

       (c) "Partnering community schools amount" means the product 720
obtained, as of the receipt and deposit of the tax distribution, 721
by multiplying the amount of a tax distribution by a fraction, the 722
numerator of which is the number of mills per dollar of taxable 723
value of the property tax to be allocated to partnering community 724
schools, and the denominator of which is the total number of mills 725
per dollar of taxable value authorized by the electors in the 726
election held under division (B) of this section, each as set 727
forth in the resolution levying the tax.728

       (d) "Partnering community schools fund" means a separate fund 729
established by the board of education of a municipalqualifying730
school district for the deposit of partnering community school 731
amounts under this section. 732

       (e) "Resident student" means a student enrolled in a 733
partnering community school who is entitled to attend school in 734
the municipalqualifying school district under section 3313.64 or 735
3313.65 of the Revised Code.736

       (f) "Tax distribution" means a distribution of proceeds of 737
the tax authorized by division (B) of this section under section 738
321.24 of the Revised Code and distributions that are attributable 739
to that tax under sections 323.156 and 4503.068 of the Revised 740
Code or other applicable law.741

       (C) A resolution adopted under this section shall specify the 742
date of holding the election, which shall not be earlier than 743
ninety days after the adoption and certification of the resolution 744
and which shall be consistent with the requirements of section 745
3501.01 of the Revised Code.746

        A resolution adopted under this section may propose to renew 747
one or more existing levies imposed under division (A) or (B) of 748
this section or to increase or decrease a single levy imposed 749
under either such division. 750

       If the board of education imposes one or more existing levies 751
for the purpose specified in division (F) of section 5705.19 of 752
the Revised Code, the resolution may propose to renew one or more 753
of those existing levies, or to increase or decrease a single such 754
existing levy, for the purpose of general permanent improvements. 755

       If the resolution proposes to renew two or more existing 756
levies, the levies shall be levied for the same purpose. The 757
resolution shall identify those levies and the rates at which they 758
are levied. The resolution also shall specify that the existing 759
levies shall not be extended on the tax lists after the year 760
preceding the year in which the renewal levy is first imposed, 761
regardless of the years for which those levies originally were 762
authorized to be levied.763

       If the resolution proposes to renew an existing levy imposed 764
under division (B) of this section, the rates allocated to the 765
municipalqualifying school district and to partnering community 766
schools each may be increased or decreased or remain the same, and 767
the total rate may be increased, decreased, or remain the same. 768
The resolution and notice of election shall specify the number of 769
the mills to be levied for the current expenses of the partnering 770
community schools and the number of the mills to be levied for the 771
current expenses of the municipalqualifying school district.772

        A resolution adopted under this section shall go into 773
immediate effect upon its passage, and no publication of the 774
resolution shall be necessary other than that provided for in the 775
notice of election. A copy of the resolution shall immediately 776
after its passing be certified to the board of elections of the 777
proper county in the manner provided by section 5705.25 of the 778
Revised Code. That section shall govern the arrangements for the 779
submission of such question and other matters concerning the 780
election to which that section refers, including publication of 781
notice of the election, except that the election shall be held on 782
the date specified in the resolution. In the case of a resolution 783
adopted under division (B) of this section, the publication of 784
notice of that election shall state the number of the mills to be 785
levied for the current expenses of partnering community schools 786
and the number of the mills to be levied for the current expenses 787
of the municipalqualifying school district. If a majority of the 788
electors voting on the question so submitted in an election vote 789
in favor of the levy, the board of education may make the 790
necessary levy within the school district or, in the case of a 791
qualifying library levy for the support of a library association 792
or private corporation, within the association library district, 793
at the additional rate, or at any lesser rate in excess of the 794
ten-mill limitation on the tax list, for the purpose stated in the 795
resolution. A levy for a continuing period of time may be reduced 796
pursuant to section 5705.261 of the Revised Code. The tax levy 797
shall be included in the next tax budget that is certified to the 798
county budget commission.799

       (D)(1) After the approval of a levy on the current tax list 800
and duplicate for current expenses, for recreational purposes, for 801
community centers provided for in section 755.16 of the Revised 802
Code, or for a public library of the district under division (A) 803
of this section, and prior to the time when the first tax 804
collection from the levy can be made, the board of education may 805
anticipate a fraction of the proceeds of the levy and issue 806
anticipation notes in a principal amount not exceeding fifty per 807
cent of the total estimated proceeds of the levy to be collected 808
during the first year of the levy.809

       (2) After the approval of a levy for general permanent 810
improvements for a specified number of years or for permanent 811
improvements having the purpose specified in division (F) of 812
section 5705.19 of the Revised Code, the board of education may 813
anticipate a fraction of the proceeds of the levy and issue 814
anticipation notes in a principal amount not exceeding fifty per 815
cent of the total estimated proceeds of the levy remaining to be 816
collected in each year over a period of five years after the 817
issuance of the notes.818

       The notes shall be issued as provided in section 133.24 of 819
the Revised Code, shall have principal payments during each year 820
after the year of their issuance over a period not to exceed five 821
years, and may have a principal payment in the year of their 822
issuance.823

       (3) After approval of a levy for general permanent 824
improvements for a continuing period of time, the board of 825
education may anticipate a fraction of the proceeds of the levy 826
and issue anticipation notes in a principal amount not exceeding 827
fifty per cent of the total estimated proceeds of the levy to be 828
collected in each year over a specified period of years, not 829
exceeding ten, after the issuance of the notes.830

       The notes shall be issued as provided in section 133.24 of 831
the Revised Code, shall have principal payments during each year 832
after the year of their issuance over a period not to exceed ten 833
years, and may have a principal payment in the year of their 834
issuance.835

       (4) After the approval of a levy on the current tax list and 836
duplicate under division (B) of this section, and prior to the 837
time when the first tax collection from the levy can be made, the 838
board of education may anticipate a fraction of the proceeds of 839
the levy for the current expenses of the school district and issue 840
anticipation notes in a principal amount not exceeding fifty per 841
cent of the estimated proceeds of the levy to be collected during 842
the first year of the levy and allocated to the school district. 843
The portion of the levy proceeds to be allocated to partnering 844
community schools under that division shall not be included in the 845
estimated proceeds anticipated under this division and shall not 846
be used to pay debt charges on any anticipation notes.847

        The notes shall be issued as provided in section 133.24 of 848
the Revised Code, shall have principal payments during each year 849
after the year of their issuance over a period not to exceed five 850
years, and may have a principal payment in the year of their 851
issuance.852

       (E) The submission of questions to the electors under this 853
section is subject to the limitation on the number of election 854
dates established by section 5705.214 of the Revised Code.855

       Sec. 5705.212.  (A)(1) The board of education of any school 856
district, at any time and by a vote of two-thirds of all of its 857
members, may declare by resolution that the amount of taxes that 858
may be raised within the ten-mill limitation will be insufficient 859
to provide an adequate amount for the present and future 860
requirements of the school district, that it is necessary to levy 861
not more than five taxes in excess of that limitation for current 862
expenses, and that each of the proposed taxes first will be levied 863
in a different year, over a specified period of time. The board 864
shall identify the taxes proposed under this section as follows: 865
the first tax to be levied shall be called the "original tax." 866
Each tax subsequently levied shall be called an "incremental tax." 867
The rate of each incremental tax shall be identical, but the rates 868
of such incremental taxes need not be the same as the rate of the 869
original tax. The resolution also shall state that the question of 870
these additional taxes shall be submitted to the electors of the 871
school district at a special election. The resolution shall 872
specify separately for each tax proposed: the amount of the 873
increase in rate that it is necessary to levy, expressed 874
separately for the original tax and each incremental tax; that the 875
purpose of the levy is for current expenses; the number of years 876
during which the original tax shall be in effect; a specification 877
that the last year in which the original tax is in effect shall 878
also be the last year in which each incremental tax shall be in 879
effect; and the year in which each tax first is proposed to be 880
levied. The original tax may be levied for any number of years not 881
exceeding ten, or for a continuing period of time. The resolution 882
shall specify the date of holding the special election, which 883
shall not be earlier than ninety days after the adoption and 884
certification of the resolution and shall be consistent with the 885
requirements of section 3501.01 of the Revised Code.886

       (2) The board of education, by a vote of two-thirds of all of 887
its members, may adopt a resolution proposing to renew taxes 888
levied other than for a continuing period of time under division 889
(A)(1) of this section. Such a resolution shall provide for 890
levying a tax and specify all of the following:891

       (a) That the tax shall be called and designated on the ballot 892
as a renewal levy;893

       (b) The rate of the renewal tax, which shall be a single rate 894
that combines the rate of the original tax and each incremental 895
tax into a single rate. The rate of the renewal tax shall not 896
exceed the aggregate rate of the original and incremental taxes.897

       (c) The number of years, not to exceed ten, that the renewal 898
tax will be levied, or that it will be levied for a continuing 899
period of time;900

       (d) That the purpose of the renewal levy is for current 901
expenses;902

       (e) Subject to the certification and notification 903
requirements of section 5705.251 of the Revised Code, that the 904
question of the renewal levy shall be submitted to the electors of 905
the school district at the general election held during the last 906
year the original tax may be extended on the real and public 907
utility property tax list and duplicate or at a special election 908
held during the ensuing year.909

       (3) A resolution adopted under division (A)(1) or (2) of this 910
section shall go into immediate effect upon its adoption and no 911
publication of the resolution is necessary other than that 912
provided for in the notice of election. Immediately after its 913
adoption, a copy of the resolution shall be certified to the board 914
of elections of the proper county in the manner provided by 915
division (A) of section 5705.251 of the Revised Code, and that 916
division shall govern the arrangements for the submission of the 917
question and other matters concerning the election to which that 918
section refers. The election shall be held on the date specified 919
in the resolution. If a majority of the electors voting on the 920
question so submitted in an election vote in favor of the taxes or 921
a renewal tax, the board of education, if the original or a 922
renewal tax is authorized to be levied for the current year, 923
immediately may make the necessary levy within the school district 924
at the authorized rate, or at any lesser rate in excess of the 925
ten-mill limitation, for the purpose stated in the resolution. No 926
tax shall be imposed prior to the year specified in the resolution 927
as the year in which it is first proposed to be levied. The rate 928
of the original tax and the rate of each incremental tax shall be 929
cumulative, so that the aggregate rate levied in any year is the 930
sum of the rates of both the original tax and all incremental 931
taxes levied in or prior to that year under the same proposal. A 932
tax levied for a continuing period of time under this section may 933
be reduced pursuant to section 5705.261 of the Revised Code.934

       (B) Notwithstanding section 133.30 of the Revised Code, after 935
the approval of a tax to be levied in the current or the 936
succeeding year and prior to the time when the first tax 937
collection from that levy can be made, the board of education may 938
anticipate a fraction of the proceeds of the levy and issue 939
anticipation notes in an amount not to exceed fifty per cent of 940
the total estimated proceeds of the levy to be collected during 941
the first year of the levy. The notes shall be sold as provided in 942
Chapter 133. of the Revised Code. If anticipation notes are 943
issued, they shall mature serially and in substantially equal 944
amounts during each year over a period not to exceed five years; 945
and the amount necessary to pay the interest and principal as the 946
anticipation notes mature shall be deemed appropriated for those 947
purposes from the levy, and appropriations from the levy by the 948
board of education shall be limited each fiscal year to the 949
balance available in excess of that amount.950

       If the auditor of state has certified a deficit pursuant to 951
section 3313.483 of the Revised Code, the notes authorized under 952
this section may be sold in accordance with Chapter 133. of the 953
Revised Code, except that the board may sell the notes after 954
providing a reasonable opportunity for competitive bidding.955

       (C)(1) The board of education of a municipalqualifying956
school district, at any time and by a vote of two-thirds of all 957
its members, may declare by resolution that it is necessary to 958
levy not more than five taxes in excess of the ten-mill limitation 959
for the current expenses of the school district and of partnering 960
community schools, and that each of the proposed taxes first will 961
be levied in a different year, over a specified period of time. 962
The board shall identify the taxes proposed under this division in 963
the same manner as in division (A)(1) of this section. The rate of 964
each incremental tax shall be identical, but the rates of such 965
incremental taxes need not be the same as the rate of the original 966
tax. In addition to the specifications required of the resolution 967
in division (A) of this section, the resolution shall state the 968
number of the mills to be levied each year for the current 969
expenses of the partnering community schools and the number of the 970
mills to be levied each year for the current expenses of the 971
school district. The number of mills for the current expenses of 972
partnering community schools shall be the same for each of the 973
incremental taxes, and the number of mills for the current 974
expenses of the municipalqualifying school district shall be the 975
same for each of the incremental taxes.976

       The levy of taxes for the current expenses of a partnering 977
community school under division (C) of this section and the 978
distribution of proceeds from the tax by a municipalqualifying979
school district to partnering community schools is hereby 980
determined to be a proper public purpose.981

        (2) The board of education, by a vote of two-thirds of all of 982
its members, may adopt a resolution proposing to renew taxes 983
levied other than for a continuing period of time under division 984
(C)(1) of this section. In such a renewal levy, the rates 985
allocated to the municipalqualifying school district and to 986
partnering community schools each may be increased or decreased or 987
remain the same, and the total rate may be increased, decreased, 988
or remain the same. In addition to the requirements of division 989
(A)(2) of this section, the resolution shall state the number of 990
the mills to be levied for the current expenses of the partnering 991
community schools and the number of the mills to be levied for the 992
current expenses of the school district.993

        (3) A resolution adopted under division (C)(1) or (2) of this 994
section is subject to the rules and procedures prescribed by 995
division (A)(3) of this section.996

        (4) The proceeds of each tax levied under division (C)(1) or 997
(2) of this section shall be credited and distributed in the 998
manner prescribed by division (B)(3) of section 5705.21 of the 999
Revised Code, and divisions (B)(4), (5), and (6) of that section 1000
apply to taxes levied under division (C) of this section.1001

       (5) Notwithstanding section 133.30 of the Revised Code, after 1002
the approval of a tax to be levied under division (C)(1) or (2) of 1003
this section, in the current or succeeding year and prior to the 1004
time when the first tax collection from that levy can be made, the 1005
board of education may anticipate a fraction of the proceeds of 1006
the levy for the current expenses of the municipalqualifying1007
school district and issue anticipation notes in a principal amount 1008
not exceeding fifty per cent of the estimated proceeds of the levy 1009
to be collected during the first year of the levy and allocated to 1010
the school district. The portion of levy proceeds to be allocated 1011
to partnering community schools shall not be included in the 1012
estimated proceeds anticipated under this division and shall not 1013
be used to pay debt charges on any anticipation notes.1014

        The notes shall be sold as provided in Chapter 133. of the 1015
Revised Code. If anticipation notes are issued, they shall mature 1016
serially and in substantially equal amounts during each year over 1017
a period not to exceed five years. The amount necessary to pay the 1018
interest and principal as the anticipation notes mature shall be 1019
deemed appropriated for those purposes from the levy, and 1020
appropriations from the levy by the board of education shall be 1021
limited each fiscal year to the balance available in excess of 1022
that amount.1023

        If the auditor of state has certified a deficit pursuant to 1024
section 3313.483 of the Revised Code, the notes authorized under 1025
this section may be sold in accordance with Chapter 133. of the 1026
Revised Code, except that the board may sell the notes after 1027
providing a reasonable opportunity for competitive bidding.1028

       As used in division (C) of this section, "municipal1029
qualifying school district" and "partnering community schools" 1030
have the same meanings as in section 5705.21 of the Revised Code.1031

        (D) The submission of questions to the electors under this 1032
section is subject to the limitation on the number of election 1033
dates established by section 5705.214 of the Revised Code. 1034

       Sec. 5705.218.  (A) The board of education of a city, local, 1035
or exempted village school district, at any time by a vote of 1036
two-thirds of all its members, may declare by resolution that it 1037
may be necessary for the school district to issue general 1038
obligation bonds for permanent improvements. The resolution shall 1039
state all of the following:1040

       (1) The necessity and purpose of the bond issue;1041

       (2) The date of the special election at which the question 1042
shall be submitted to the electors;1043

       (3) The amount, approximate date, estimated rate of interest, 1044
and maximum number of years over which the principal of the bonds 1045
may be paid;1046

       (4) The necessity of levying a tax outside the ten-mill 1047
limitation to pay debt charges on the bonds and any anticipatory 1048
securities.1049

       On adoption of the resolution, the board shall certify a copy 1050
of it to the county auditor. The county auditor promptly shall 1051
estimate and certify to the board the average annual property tax 1052
rate required throughout the stated maturity of the bonds to pay 1053
debt charges on the bonds, in the same manner as under division 1054
(C) of section 133.18 of the Revised Code.1055

       (B) After receiving the county auditor's certification under 1056
division (A) of this section, the board of education of the city, 1057
local, or exempted village school district, by a vote of 1058
two-thirds of all its members, may declare by resolution that the 1059
amount of taxes that can be raised within the ten-mill limitation 1060
will be insufficient to provide an adequate amount for the present 1061
and future requirements of the school district; that it is 1062
necessary to issue general obligation bonds of the school district 1063
for permanent improvements and to levy an additional tax in excess 1064
of the ten-mill limitation to pay debt charges on the bonds and 1065
any anticipatory securities; that it is necessary for a specified 1066
number of years or for a continuing period of time to levy 1067
additional taxes in excess of the ten-mill limitation to provide 1068
funds for the acquisition, construction, enlargement, renovation, 1069
and financing of permanent improvements or to pay for current 1070
operating expenses, or both; and that the question of the bonds 1071
and taxes shall be submitted to the electors of the school 1072
district at a special election, which shall not be earlier than 1073
ninety days after certification of the resolution to the board of 1074
elections, and the date of which shall be consistent with section 1075
3501.01 of the Revised Code. The resolution shall specify all of 1076
the following:1077

       (1) The county auditor's estimate of the average annual 1078
property tax rate required throughout the stated maturity of the 1079
bonds to pay debt charges on the bonds;1080

       (2) The proposed rate of the tax, if any, for current 1081
operating expenses, the first year the tax will be levied, and the 1082
number of years it will be levied, or that it will be levied for a 1083
continuing period of time;1084

       (3) The proposed rate of the tax, if any, for permanent 1085
improvements, the first year the tax will be levied, and the 1086
number of years it will be levied, or that it will be levied for a 1087
continuing period of time.1088

       The resolution shall apportion the annual rate of the tax 1089
between current operating expenses and permanent improvements, if 1090
both taxes are proposed. The apportionment may but need not be the 1091
same for each year of the tax, but the respective portions of the 1092
rate actually levied each year for current operating expenses and 1093
permanent improvements shall be limited by the apportionment. The 1094
resolution shall go into immediate effect upon its passage, and no 1095
publication of it is necessary other than that provided in the 1096
notice of election. The board of education shall certify a copy of 1097
the resolution, along with copies of the auditor's estimate and 1098
its resolution under division (A) of this section, to the board of 1099
elections immediately after its adoption.1100

       (C) The board of elections shall make the arrangements for 1101
the submission to the electors of the school district of the 1102
question proposed under division (B) or (J) of this section, and 1103
the election shall be conducted, canvassed, and certified in the 1104
same manner as regular elections in the district for the election 1105
of county officers. The resolution shall be put before the 1106
electors as one ballot question, with a favorable vote indicating 1107
approval of the bond issue, the levy to pay debt charges on the 1108
bonds and any anticipatory securities, the current operating 1109
expenses levy, the permanent improvements levy, and the levy for 1110
the current expenses of a municipalqualifying school district and 1111
of partnering community schools, as those levies may be proposed. 1112
The board of elections shall publish notice of the election in a 1113
newspaper of general circulation in the school district once a 1114
week for two consecutive weeks, or as provided in section 7.16 of 1115
the Revised Code, prior to the election. If a board of elections 1116
operates and maintains a web site, that board also shall post 1117
notice of the election on its web site for thirty days prior to 1118
the election. The notice of election shall state all of the 1119
following:1120

       (1) The principal amount of the proposed bond issue;1121

       (2) The permanent improvements for which the bonds are to be 1122
issued;1123

       (3) The maximum number of years over which the principal of 1124
the bonds may be paid;1125

       (4) The estimated additional average annual property tax rate 1126
to pay the debt charges on the bonds, as certified by the county 1127
auditor;1128

       (5) The proposed rate of the additional tax, if any, for 1129
current operating expenses and, if the question is proposed under 1130
division (J) of this section, the portion of the rate to be 1131
allocated to the school district and the portion to be allocated 1132
to partnering community schools;1133

       (6) The number of years the current operating expenses tax 1134
will be in effect, or that it will be in effect for a continuing 1135
period of time;1136

       (7) The proposed rate of the additional tax, if any, for 1137
permanent improvements;1138

       (8) The number of years the permanent improvements tax will 1139
be in effect, or that it will be in effect for a continuing period 1140
of time;1141

       (9) The time and place of the special election.1142

       (D) The form of the ballot for an election under this section 1143
is as follows:1144

       "Shall the .......... school district be authorized to do the 1145
following:1146

       (1) Issue bonds for the purpose of .......... in the 1147
principal amount of $......, to be repaid annually over a maximum 1148
period of ...... years, and levy a property tax outside the 1149
ten-mill limitation, estimated by the county auditor to average 1150
over the bond repayment period ...... mills for each one dollar of 1151
tax valuation, which amounts to ...... (rate expressed in cents or 1152
dollars and cents, such as "36 cents" or "$1.41") for each $100 of 1153
tax valuation, to pay the annual debt charges on the bonds, and to 1154
pay debt charges on any notes issued in anticipation of those 1155
bonds?"1156

       If either a levy for permanent improvements or a levy for 1157
current operating expenses is proposed, or both are proposed, the 1158
ballot also shall contain the following language, as appropriate:1159

       "(2) Levy an additional property tax to provide funds for the 1160
acquisition, construction, enlargement, renovation, and financing 1161
of permanent improvements at a rate not exceeding ....... mills 1162
for each one dollar of tax valuation, which amounts to ....... 1163
(rate expressed in cents or dollars and cents) for each $100 of 1164
tax valuation, for ...... (number of years of the levy, or a 1165
continuing period of time)?1166

       (3) Levy an additional property tax to pay current operating 1167
expenses at a rate not exceeding ....... mills for each one dollar 1168
of tax valuation, which amounts to ....... (rate expressed in 1169
cents or dollars and cents) for each $100 of tax valuation, for 1170
....... (number of years of the levy, or a continuing period of 1171
time)?1172

        1173

  FOR THE BOND ISSUE AND LEVY (OR LEVIES) 1174
  AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)   " 1175

        1176

       If the question is proposed under division (J) of this 1177
section, the form of the ballot shall be modified as prescribed by 1178
division (J)(4) of this section.1179

       (E) The board of elections promptly shall certify the results 1180
of the election to the tax commissioner and the county auditor of 1181
the county in which the school district is located. If a majority 1182
of the electors voting on the question vote for it, the board of 1183
education may proceed with issuance of the bonds and with the levy 1184
and collection of the property tax or taxes at the additional rate 1185
or any lesser rate in excess of the ten-mill limitation. Any 1186
securities issued by the board of education under this section are 1187
Chapter 133. securities, as that term is defined in section 133.01 1188
of the Revised Code.1189

       (F)(1) After the approval of a tax for current operating 1190
expenses under this section and prior to the time the first 1191
collection and distribution from the levy can be made, the board 1192
of education may anticipate a fraction of the proceeds of such 1193
levy and issue anticipation notes in a principal amount not 1194
exceeding fifty per cent of the total estimated proceeds of the 1195
tax to be collected during the first year of the levy.1196

       (2) After the approval of a tax under this section for 1197
permanent improvements having a specific purpose, the board of 1198
education may anticipate a fraction of the proceeds of such tax 1199
and issue anticipation notes in a principal amount not exceeding 1200
fifty per cent of the total estimated proceeds of the tax 1201
remaining to be collected in each year over a period of five years 1202
after issuance of the notes.1203

       (3) After the approval of a tax for general, on-going 1204
permanent improvements under this section, the board of education 1205
may anticipate a fraction of the proceeds of such tax and issue 1206
anticipation notes in a principal amount not exceeding fifty per 1207
cent of the total estimated proceeds of the tax to be collected in 1208
each year over a specified period of years, not exceeding ten, 1209
after issuance of the notes.1210

       Anticipation notes under this section shall be issued as 1211
provided in section 133.24 of the Revised Code. Notes issued under 1212
division (F)(1) or (2) of this section shall have principal 1213
payments during each year after the year of their issuance over a 1214
period not to exceed five years, and may have a principal payment 1215
in the year of their issuance. Notes issued under division (F)(3) 1216
of this section shall have principal payments during each year 1217
after the year of their issuance over a period not to exceed ten 1218
years, and may have a principal payment in the year of their 1219
issuance.1220

       (G) A tax for current operating expenses or for permanent 1221
improvements levied under this section for a specified number of 1222
years may be renewed or replaced in the same manner as a tax for 1223
current operating expenses or for permanent improvements levied 1224
under section 5705.21 of the Revised Code. A tax for current 1225
operating expenses or for permanent improvements levied under this 1226
section for a continuing period of time may be decreased in 1227
accordance with section 5705.261 of the Revised Code.1228

       (H) The submission of a question to the electors under this 1229
section is subject to the limitation on the number of elections 1230
that can be held in a year under section 5705.214 of the Revised 1231
Code.1232

       (I) A school district board of education proposing a ballot 1233
measure under this section to generate local resources for a 1234
project under the school building assistance expedited local 1235
partnership program under section 3318.36 of the Revised Code may 1236
combine the questions under division (D) of this section with a 1237
question for the levy of a property tax to generate moneys for 1238
maintenance of the classroom facilities acquired under that 1239
project as prescribed in section 3318.361 of the Revised Code.1240

       (J)(1) After receiving the county auditor's certification 1241
under division (A) of this section, the board of education of a 1242
municipalqualifying school district, by a vote of two-thirds of 1243
all its members, may declare by resolution that it is necessary to 1244
levy a tax in excess of the ten-mill limitation for the purpose of 1245
paying the current expenses of the school district and of 1246
partnering community schools, as defined in section 5705.21 of the 1247
Revised Code; that it is necessary to issue general obligation 1248
bonds of the school district for permanent improvements of the 1249
district and to levy an additional tax in excess of the ten-mill 1250
limitation to pay debt charges on the bonds and any anticipatory 1251
securities; and that the question of the bonds and taxes shall be 1252
submitted to the electors of the school district at a special 1253
election, which shall not be earlier than ninety days after 1254
certification of the resolution to the board of elections, and the 1255
date of which shall be consistent with section 3505.01 of the 1256
Revised Code.1257

       The levy of taxes for the current expenses of a partnering 1258
community school under division (J) of this section and the 1259
distribution of proceeds from the tax by a municipalqualifying1260
school district to partnering community schools is hereby 1261
determined to be a proper public purpose.1262

        (2) The tax for the current expenses of the school district 1263
and of partnering community schools is subject to the requirements 1264
of divisions (B)(3), (4), and (5) of section 5705.21 of the 1265
Revised Code.1266

        (3) In addition to the required specifications of the 1267
resolution under division (B) of this section, the resolution 1268
shall express the rate of the tax in mills per dollar of taxable 1269
value, state the number of the mills to be levied for the current 1270
expenses of the partnering community schools and the number of the 1271
mills to be levied for the current expenses of the school 1272
district, specify the number of years (not exceeding ten) the tax 1273
will be levied or that it will be levied for a continuing period 1274
of time, and state the first year the tax will be levied.1275

       The resolution shall go into immediate effect upon its 1276
passage, and no publication of it is necessary other than that 1277
provided in the notice of election. The board of education shall 1278
certify a copy of the resolution, along with copies of the 1279
auditor's estimate and its resolution under division (A) of this 1280
section, to the board of elections immediately after its adoption.1281

        (4) The form of the ballot shall be modified by replacing the 1282
ballot form set forth in division (D)(3) of this section with the 1283
following:1284

        "Levy an additional property tax for the purpose of the 1285
current expenses of the school district and of partnering 1286
community schools at a rate not exceeding ...... (insert the 1287
number of mills) mills for each one dollar of valuation (of which 1288
...... (insert the number of mills to be allocated to partnering 1289
community schools) mills is to be allocated to partnering 1290
community schools), which amounts to ...... (insert the rate 1291
expressed in dollars and cents) for each one hundred dollars of 1292
valuation, for ...... (insert the number of years the levy is to 1293
be imposed, or that it will be levied for a continuing period of 1294
time)?1295

  FOR THE BOND ISSUE AND LEVY (OR LEVIES) 1296
  AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)   " 1297

        (5) After the approval of a tax for the current expenses of 1298
the school district and of partnering community schools under 1299
division (J) of this section, and prior to the time the first 1300
collection and distribution from the levy can be made, the board 1301
of education may anticipate a fraction of the proceeds of the levy 1302
for the current expenses of the school district and issue 1303
anticipation notes in a principal amount not exceeding fifty per 1304
cent of the estimated proceeds of the levy to be collected during 1305
the first year of the levy and allocated to the school district. 1306
The portion of levy proceeds to be allocated to partnering 1307
community schools shall not be included in the estimated proceeds 1308
anticipated under this division and shall not be used to pay debt 1309
charges on any anticipation notes.1310

        The notes shall be issued as provided in section 133.24 of 1311
the Revised Code, shall have principal payments during each year 1312
after the year of their issuance over a period not to exceed five 1313
years, and may have a principal payment in the year of their 1314
issuance.1315

        (6) A tax for the current expenses of the school district and 1316
of partnering community schools levied under division (J) of this 1317
section for a specified number of years may be renewed or replaced 1318
in the same manner as a tax for the current expenses of a school 1319
district and of partnering community schools levied under division 1320
(B) of section 5705.21 of the Revised Code. A tax for the current 1321
expenses of the school district and of partnering community 1322
schools levied under this division for a continuing period of time 1323
may be decreased in accordance with section 5705.261 of the 1324
Revised Code.1325

        (7) The proceeds from the issuance of the general obligation 1326
bonds under division (J) of this section shall be used solely to 1327
pay for permanent improvements of the school district and not for 1328
permanent improvements of partnering community schools.1329

       Sec. 5705.251.  (A) A copy of a resolution adopted under 1330
section 5705.212 or 5705.213 of the Revised Code shall be 1331
certified by the board of education to the board of elections of 1332
the proper county not less than ninety days before the date of the 1333
election specified in the resolution, and the board of elections 1334
shall submit the proposal to the electors of the school district 1335
at a special election to be held on that date. The board of 1336
elections shall make the necessary arrangements for the submission 1337
of the question or questions to the electors of the school 1338
district, and the election shall be conducted, canvassed, and 1339
certified in the same manner as regular elections in the school 1340
district for the election of county officers. Notice of the 1341
election shall be published in a newspaper of general circulation 1342
in the subdivision once a week for two consecutive weeks, or as 1343
provided in section 7.16 of the Revised Code, prior to the 1344
election. If the board of elections operates and maintains a web 1345
site, the board of elections shall post notice of the election on 1346
its web site for thirty days prior to the election.1347

       (1) In the case of a resolution adopted under section 1348
5705.212 of the Revised Code, the notice shall state separately, 1349
for each tax being proposed, the purpose; the proposed increase in 1350
rate, expressed in dollars and cents for each one hundred dollars 1351
of valuation as well as in mills for each one dollar of valuation; 1352
the number of years during which the increase will be in effect; 1353
and the first calendar year in which the tax will be due. For an 1354
election on the question of a renewal levy, the notice shall state 1355
the purpose; the proposed rate, expressed in dollars and cents for 1356
each one hundred dollars of valuation as well as in mills for each 1357
one dollar of valuation; and the number of years the tax will be 1358
in effect. If the resolution is adopted under division (C) of that 1359
section, the rate of each tax being proposed shall be expressed as 1360
both the total rate and the portion of the total rate to be 1361
allocated to the municipalqualifying school district and the 1362
portion to be allocated to partnering community schools.1363

       (2) In the case of a resolution adopted under section 1364
5705.213 of the Revised Code, the notice shall state the purpose; 1365
the amount proposed to be raised by the tax in the first year it 1366
is levied; the estimated average additional tax rate for the first 1367
year it is proposed to be levied, expressed in mills for each one 1368
dollar of valuation and in dollars and cents for each one hundred 1369
dollars of valuation; the number of years during which the 1370
increase will be in effect; and the first calendar year in which 1371
the tax will be due. The notice also shall state the amount by 1372
which the amount to be raised by the tax may be increased in each 1373
year after the first year. The amount of the allowable increase 1374
may be expressed in terms of a dollar increase over, or a 1375
percentage of, the amount raised by the tax in the immediately 1376
preceding year. For an election on the question of a renewal levy, 1377
the notice shall state the purpose; the amount proposed to be 1378
raised by the tax; the estimated tax rate, expressed in mills for 1379
each one dollar of valuation and in dollars and cents for each one 1380
hundred dollars of valuation; and the number of years the tax will 1381
be in effect.1382

       In any case, the notice also shall state the time and place 1383
of the election.1384

       (B)(1) The form of the ballot in an election on taxes 1385
proposed under section 5705.212 of the Revised Code shall be as 1386
follows:1387

       "Shall the .......... school district be authorized to levy 1388
taxes for current expenses, the aggregate rate of which may 1389
increase in ...... (number) increment(s) of not more than ...... 1390
mill(s) for each dollar of valuation, from an original rate of 1391
...... mill(s) for each dollar of valuation, which amounts to 1392
...... (rate expressed in dollars and cents) for each one hundred 1393
dollars of valuation, to a maximum rate of ...... mill(s) for each 1394
dollar of valuation, which amounts to ...... (rate expressed in 1395
dollars and cents) for each one hundred dollars of valuation? The 1396
original tax is first proposed to be levied in ...... (the first 1397
year of the tax), and the incremental tax in ...... (the first 1398
year of the increment) (if more than one incremental tax is 1399
proposed in the resolution, the first year that each incremental 1400
tax is proposed to be levied shall be stated in the preceding 1401
format, and the increments shall be referred to as the first, 1402
second, third, or fourth increment, depending on their number). 1403
The aggregate rate of tax so authorized will .......... (insert 1404
either, "expire with the original rate of tax which shall be in 1405
effect for ...... years" or "be in effect for a continuing period 1406
of time").1407

        1408

 FOR THE TAX LEVIES 1409
 AGAINST THE TAX LEVIES  " 1410

        1411

       If the tax is proposed by a municipalqualifying school 1412
district under division (C)(1) of section 5705.212 of the Revised 1413
Code, the form of the ballot shall be modified by adding, after 1414
the phrase "each dollar of valuation," the following: "(of which 1415
...... mills is to be allocated to partnering community schools)."1416

        (2) The form of the ballot in an election on the question of 1417
a renewal levy under section 5705.212 of the Revised Code shall be 1418
as follows:1419

       "Shall the ......... school district be authorized to renew a 1420
tax for current expenses at a rate not exceeding ......... mills 1421
for each dollar of valuation, which amounts to ......... (rate 1422
expressed in dollars and cents) for each one hundred dollars of 1423
valuation, for .......... (number of years the levy shall be in 1424
effect, or a continuing period of time)?1425

        1426

 FOR THE TAX LEVY 1427
 AGAINST THE TAX LEVY  " 1428

        1429

       If the tax is proposed by a municipalqualifying school 1430
district under division (C)(2) of section 5705.212 of the Revised 1431
Code and the total rate and the rates allocated to the school 1432
district and partnering community schools are to remain the same 1433
as those of the levy being renewed, the form of the ballot shall 1434
be modified by adding, after the phrase "each dollar of 1435
valuation," the following: "(of which ...... mills is to be 1436
allocated to partnering community schools)." If the total rate is 1437
to be increased, the form of the ballot shall state that the 1438
proposal is to renew the existing tax with an increase in rate and 1439
shall state the increase in rate, the total rate resulting from 1440
the increase, and, of that rate, the portion of the rate to be 1441
allocated to partnering community schools. If the total rate is to 1442
be decreased, the form of the ballot shall state that the proposal 1443
is to renew a part of the existing tax and shall state the 1444
reduction in rate, the total rate resulting from the decrease, 1445
and, of that rate, the portion of the rate to be allocated to 1446
partnering community schools.1447

        (3) If a tax proposed by a ballot form prescribed in division 1448
(B)(1) or (2) of this section is to be placed on the current tax 1449
list, the form of the ballot shall be modified by adding, after 1450
the statement of the number of years the levy is to be in effect, 1451
the phrase ", commencing in .......... (first year the tax is to 1452
be levied), first due in calendar year .......... (first calendar 1453
year in which the tax shall be due)."1454

       (C) The form of the ballot in an election on a tax proposed 1455
under section 5705.213 of the Revised Code shall be as follows:1456

       "Shall the ........ school district be authorized to levy the 1457
following tax for current expenses? The tax will first be levied 1458
in ...... (year) to raise ...... (dollars). In the ...... (number 1459
of years) following years, the tax will increase by not more than 1460
...... (per cent or dollar amount of increase) each year, so that, 1461
during ...... (last year of the tax), the tax will raise 1462
approximately ...... (dollars). The county auditor estimates that 1463
the rate of the tax per dollar of valuation will be ...... 1464
mill(s), which amounts to $..... per one hundred dollars of 1465
valuation, both during ...... (first year of the tax) and ...... 1466
mill(s), which amounts to $...... per one hundred dollars of 1467
valuation, during ...... (last year of the tax). The tax will not 1468
be levied after ...... (year).1469

        1470

 FOR THE TAX LEVY 1471
 AGAINST THE TAX LEVY  " 1472

        1473

       The form of the ballot in an election on the question of a 1474
renewal levy under section 5705.213 of the Revised Code shall be 1475
as follows:1476

       "Shall the ......... school district be authorized to renew a 1477
tax for current expenses which will raise ......... (dollars), 1478
estimated by the county auditor to be ......... mills for each 1479
dollar of valuation, which amounts to ......... (rate expressed in 1480
dollars and cents) for each one hundred dollars of valuation? The 1481
tax shall be in effect for ......... (the number of years the levy 1482
shall be in effect, or a continuing period of time).1483

        1484

 FOR THE TAX LEVY 1485
 AGAINST THE TAX LEVY  " 1486

        1487

       If the tax is to be placed on the current tax list, the form 1488
of the ballot shall be modified by adding, after the statement of 1489
the number of years the levy is to be in effect, the phrase ", 1490
commencing in .......... (first year the tax is to be levied), 1491
first due in calendar year .......... (first calendar year in 1492
which the tax shall be due)."1493

       (D) The question covered by a resolution adopted under 1494
section 5705.212 or 5705.213 of the Revised Code shall be 1495
submitted as a separate question, but may be printed on the same 1496
ballot with any other question submitted at the same election, 1497
other than the election of officers. More than one question may be 1498
submitted at the same election.1499

       (E) Taxes voted in excess of the ten-mill limitation under 1500
division (B) or (C) of this section shall be certified to the tax 1501
commissioner. If an additional tax is to be placed upon the tax 1502
list of the current year, as specified in the resolution providing 1503
for its submission, the result of the election shall be certified 1504
immediately after the canvass by the board of elections to the 1505
board of education. The board of education immediately shall make 1506
the necessary levy and certify it to the county auditor, who shall 1507
extend it on the tax list for collection. After the first year, 1508
the levy shall be included in the annual tax budget that is 1509
certified to the county budget commission.1510

       Sec. 5705.261.  The question of decrease of an increased rate 1511
of levy approved for a continuing period of time by the voters of 1512
a subdivision or, in the case of a qualifying library levy, the 1513
voters of the library district or association library district, 1514
may be initiated by the filing of a petition with the board of 1515
elections of the proper county not less than ninety days before 1516
the general election in any year requesting that an election be 1517
held on such question. Such petition shall state the amount of the 1518
proposed decrease in the rate of levy and shall be signed by 1519
qualified electors residing in the subdivision, library district, 1520
or association library district equal in number to at least ten 1521
per cent of the total number of votes cast in the subdivision, 1522
library district, or association library district for the office 1523
of governor at the most recent general election for that office. 1524
Only one such petition may be filed during each five-year period 1525
following the election at which the voters approved the increased 1526
rate for a continuing period of time.1527

       After determination by it that such petition is valid, the 1528
board of elections shall submit the question to the electors of 1529
the subdivision, library district, or association library district 1530
at the succeeding general election. The election shall be 1531
conducted, canvassed, and certified in the same manner as regular 1532
elections in such subdivision, library district, or association 1533
library district for county offices. Notice of the election shall 1534
be published in a newspaper of general circulation in the district 1535
once a week for two consecutive weeks, or as provided in section 1536
7.16 of the Revised Code, prior to the election. If the board of 1537
elections operates and maintains a web site, the board of 1538
elections shall post notice of the election on its web site for 1539
thirty days prior to the election. The notice shall state the 1540
purpose, the amount of the proposed decrease in rate, and the time 1541
and place of the election. The form of the ballot cast at such 1542
election shall be prescribed by the secretary of state. The 1543
question covered by such petition shall be submitted as a separate 1544
proposition but it may be printed on the same ballot with any 1545
other propositions submitted at the same election other than the 1546
election of officers. If a majority of the qualified electors 1547
voting on the question of a decrease at such election approve the 1548
proposed decrease in rate, the result of the election shall be 1549
certified immediately after the canvass by the board of elections 1550
to the appropriate taxing authority, which shall thereupon, after 1551
the current year, cease to levy such increased rate or levy such 1552
tax at such reduced rate upon the duplicate of the subdivision, 1553
library district, or association library district. If notes have 1554
been issued in anticipation of the collection of such levy, the 1555
taxing authority shall continue to levy and collect under 1556
authority of the election authorizing the original levy such 1557
amounts as will be sufficient to pay the principal of and interest 1558
on such anticipation notes as the same fall due.1559

       In the case of a levy for the current expenses of a municipal1560
qualifying school district and of partnering community schools 1561
imposed under section 5705.192, division (B) of section 5705.21, 1562
division (C) of section 5705.212, or division (J) of section 1563
5705.218 of the Revised Code for a continuing period of time, the 1564
rate allocated to the school district and to partnering community 1565
schools shall each be decreased by a number of mills per dollar 1566
that is proportionate to the decrease in the rate of the levy in 1567
proportion to the rate at which the levy was imposed before the 1568
decrease.1569

       Section 2. That existing sections 3314.02, 5705.192, 5705.21, 1570
5705.212, 5705.218, 5705.251, and 5705.261 of the Revised Code are 1571
hereby repealed.1572

       Section 3. The board of education of a school district that, 1573
on the effective date of this section, has an average daily 1574
membership, as reported under division (A) of section 3317.03 of 1575
the Revised Code, greater than 60,000 and the majority of the 1576
territory of which is located in a city with a population greater 1577
than 700,000 according to the most recent federal decennial 1578
census, shall, by resolution adopted within thirty days after that 1579
effective date, submit to the electors of the school district the 1580
question of a levy for the purpose of paying the current expenses 1581
of the district and of partnering community schools, as defined in 1582
section 5709.21 of the Revised Code, as authorized under division 1583
(B) of section 5705.21, division (C) of section 5705.212, or 1584
division (J) of section 5705.218 of the Revised Code. The question 1585
shall be submitted to the electors of the school district at the 1586
next general or special election occurring at least ninety days 1587
after the effective date of this section.1588

       Section 4.  Sections 5705.21 and 5705.261 of the Revised Code 1589
are presented in this act as composites of the sections as amended 1590
by both Sub. H.B. 525 and Am. S.B. 321 of the 129th General 1591
Assembly. The General Assembly, applying the principle stated in 1592
division (B) of section 1.52 of the Revised Code that amendments 1593
are to be harmonized if reasonably capable of simultaneous 1594
operation, finds that the composites are the resulting versions of 1595
the sections in effect prior to the effective date of the sections 1596
as presented in this act.1597

       Section 5.  This act is hereby declared to be an emergency 1598
measure necessary for the immediate preservation of the public 1599
peace, health, and safety. The reason for such necessity is to 1600
provide for timely creation of the position of independent 1601
auditor, authorization of revenue-sharing taxes, and new community 1602
sponsor authorization for a qualifying large urban school 1603
district. Therefore, this act shall go into immediate effect. 1604