(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 |
(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 |
Sec. 3311.61. (A) The creation of the position of | 140 |
independent auditor for any school district to which section | 141 |
3311.60 of the Revised Code applies on the effective date of this | 142 |
section shall be subject to an affirmative vote of the electors of | 143 |
the district. The question of whether to create the position of | 144 |
independent auditor for such a school district shall be submitted | 145 |
to the electors of the district at the general election occurring | 146 |
at least ninety days after the effective date of this section. The | 147 |
board of education of the school district shall notify the board | 148 |
of elections of each county containing territory of the school | 149 |
district of the election required by this section by such time | 150 |
that the question may be placed on the ballot at that election. | 151 |
"Shall the position of independent auditor of . . . . (here | 154 |
insert name of the school district) school district be created in | 155 |
accordance with section 3311.60 of the Revised Code and shall a | 156 |
selection committee consisting of the mayor of the city of . . . . | 157 |
(here insert name of the applicable city), president of the school | 158 |
district board of education, council president of the city of . . | 159 |
. . (here insert name of the applicable city), auditor of the city | 160 |
of . . . . (here insert name of the applicable city), and probate | 161 |
court judge of the county of . . . . (here insert name of the | 162 |
applicable county) select an individual to fill that position for | 163 |
an initial term of five years, subject to reappointment or | 164 |
succession, with the compensation for the independent auditor and | 165 |
the cost of the operations and functions of the independent | 166 |
auditor to be paid by the school district?" | 167 |
(B) The board of elections of the county in which the | 168 |
majority of the school district's territory is located shall make | 169 |
all necessary arrangements for the submission of the question to | 170 |
the electors, and the election shall be conducted, canvassed, and | 171 |
certified in the same manner as regular elections in the district | 172 |
for the election of county officers, provided that in any such | 173 |
election in which only part of the electors of a precinct are | 174 |
qualified to vote, the board of elections may assign voters in | 175 |
such part to an adjoining precinct. Such an assignment may be made | 176 |
to an adjoining precinct in another county with the consent and | 177 |
approval of the board of elections of such other county. Notice of | 178 |
the election shall be published in a newspaper of general | 179 |
circulation in the school district once a week for two consecutive | 180 |
weeks, or as provided in section 7.16 of the Revised Code, prior | 181 |
to the election. If the board of elections operates and maintains | 182 |
a web site, the board of elections shall post notice of the | 183 |
election on its web site for thirty days prior to the election. | 184 |
The notice shall state the question on which the election is being | 185 |
held. The ballot shall be in the form prescribed by the secretary | 186 |
of state. Costs of submitting the question to the electors shall | 187 |
be charged to the school district in accordance with section | 188 |
3501.17 of the Revised Code. | 189 |
(C) If a majority of electors voting on the issue proposed in | 190 |
division (A) of this section approve the question, the selection | 191 |
committee prescribed by division (B) of section 3311.60 of the | 192 |
Revised Code and the district board of education shall forthwith | 193 |
initiate proceedings to select an independent auditor so that the | 194 |
position is filled not later than the thirty-first day of March of | 195 |
the calendar year immediately following the general election at | 196 |
which the question was approved. | 197 |
(1) "Sponsor" means the board of education of a school | 202 |
district or the governing board of an educational service center | 203 |
that agrees to the conversion of all or part of a school or | 204 |
building under division (B) of this section, or an entity listed | 205 |
in division (C)(1) of this section, which either has been approved | 206 |
by the department of education to sponsor community schools or is | 207 |
exempted by section 3314.021 or 3314.027 of the Revised Code from | 208 |
obtaining approval, and with which the governing authority of a | 209 |
community school enters into a contract under section 3314.03 of | 210 |
the Revised Code. | 211 |
(7) "Internet- or computer-based community school" means a | 257 |
community school established under this chapter in which the | 258 |
enrolled students work primarily from their residences on | 259 |
assignments in nonclassroom-based learning opportunities provided | 260 |
via an internet- or other computer-based instructional method that | 261 |
does not rely on regular classroom instruction or via | 262 |
comprehensive instructional methods that include internet-based, | 263 |
other computer-based, and noncomputer-based learning | 264 |
opportunities. | 265 |
(B) Any person or group of individuals may initially propose | 275 |
under this division the conversion of all or a portion of a public | 276 |
school or a building operated by an educational service center to | 277 |
a community school. The proposal shall be made to the board of | 278 |
education of the city, local, exempted village, or joint | 279 |
vocational school district in which the public school is proposed | 280 |
to be converted or, in the case of the conversion of a building | 281 |
operated by an educational service center, to the governing board | 282 |
of the service center. Upon receipt of a proposal, a board may | 283 |
enter into a preliminary agreement with the person or group | 284 |
proposing the conversion of the public school or service center | 285 |
building, indicating the intention of the board to support the | 286 |
conversion to a community school. A proposing person or group that | 287 |
has a preliminary agreement under this division may proceed to | 288 |
finalize plans for the school, establish a governing authority for | 289 |
the school, and negotiate a contract with the board. Provided the | 290 |
proposing person or group adheres to the preliminary agreement and | 291 |
all provisions of this chapter, the board shall negotiate in good | 292 |
faith to enter into a contract in accordance with section 3314.03 | 293 |
of the Revised Code and division (C) of this section. | 294 |
(e) A sponsoring authority designated by the board of | 320 |
trustees of any of the thirteen state universities listed in | 321 |
section 3345.011 of the Revised Code or the board of trustees | 322 |
itself as long as a mission of the proposed school to be specified | 323 |
in the contract under division (A)(2) of section 3314.03 of the | 324 |
Revised Code and as approved by the department under division | 325 |
(B)(2) of section 3314.015 of the Revised Code will be the | 326 |
practical demonstration of teaching methods, educational | 327 |
technology, or other teaching practices that are included in the | 328 |
curriculum of the university's teacher preparation program | 329 |
approved by the state board of education; | 330 |
(g) The mayor of a city in which the majority of the | 343 |
territory of a school district to which section 3311.60 of the | 344 |
Revised Code applies is located, regardless of whether that | 345 |
district has created the position of independent auditor as | 346 |
prescribed by that section. The mayor's sponsorship authority | 347 |
under this division is limited to community schools that are | 348 |
located in that school district. Such mayor may sponsor community | 349 |
schools only with the approval of the city council of that city | 350 |
and after entering into a sponsor agreement with the department as | 351 |
prescribed under section 3314.015 of the Revised Code. The | 352 |
department shall approve the mayor to sponsor community schools in | 353 |
the district, upon receipt of an application by the mayor to do | 354 |
so. Not later than ninety days after the department's approval of | 355 |
the mayor as a community school sponsor, the department shall | 356 |
enter into the sponsor agreement with the mayor. | 357 |
(2) A preliminary agreement indicates the intention of an | 361 |
entity described in division (C)(1) of this section to sponsor the | 362 |
community school. A proposing person or group that has such a | 363 |
preliminary agreement may proceed to finalize plans for the | 364 |
school, establish a governing authority as described in division | 365 |
(E) of this section for the school, and negotiate a contract with | 366 |
the entity. Provided the proposing person or group adheres to the | 367 |
preliminary agreement and all provisions of this chapter, the | 368 |
entity shall negotiate in good faith to enter into a contract in | 369 |
accordance with section 3314.03 of the Revised Code. | 370 |
(D) A majority vote of the board of a sponsoring entity and a | 379 |
majority vote of the members of the governing authority of a | 380 |
community school shall be required to adopt a contract and convert | 381 |
the public school or educational service center building to a | 382 |
community school or establish the new start-up school. Beginning | 383 |
September 29, 2005, adoption of the contract shall occur not later | 384 |
than the fifteenth day of March, and signing of the contract shall | 385 |
occur not later than the fifteenth day of May, prior to the school | 386 |
year in which the school will open. The governing authority shall | 387 |
notify the department of education when the contract has been | 388 |
signed. Subject to sections 3314.013 and 3314.016 of the Revised | 389 |
Code, an unlimited number of community schools may be established | 390 |
in any school district provided that a contract is entered into | 391 |
for each community school pursuant to this chapter. | 392 |
(4) The governing authority of a start-up community school | 412 |
may provide by resolution for the compensation of its members. | 413 |
However, no individual who serves on the governing authority of a | 414 |
start-up community school shall be compensated more than four | 415 |
hundred twenty-five dollars per meeting of that governing | 416 |
authority and no such individual shall be compensated more than a | 417 |
total amount of five thousand dollars per year for all governing | 418 |
authorities upon which the individual serves. | 419 |
(F)(1) A new start-up school that is established prior to | 420 |
August 15, 2003, in an urban school district that is not also a | 421 |
big-eight school district may continue to operate after that date | 422 |
and the contract between the school's governing authority and the | 423 |
school's sponsor may be renewed, as provided under this chapter, | 424 |
after that date, but no additional new start-up schools may be | 425 |
established in such a district unless the district is a challenged | 426 |
school district as defined in this section as it exists on and | 427 |
after that date. | 428 |
(2) A community school that was established prior to June 29, | 429 |
1999, and is located in a county contiguous to the pilot project | 430 |
area and in a school district that is not a challenged school | 431 |
district may continue to operate after that date, provided the | 432 |
school complies with all provisions of this chapter. The contract | 433 |
between the school's governing authority and the school's sponsor | 434 |
may be renewed, but no additional start-up community school may be | 435 |
established in that district unless the district is a challenged | 436 |
school district. | 437 |
(3) Any educational service center that, on June 30, 2007, | 438 |
sponsors a community school that is not located in a county within | 439 |
the territory of the service center or in a county contiguous to | 440 |
such county may continue to sponsor that community school on and | 441 |
after June 30, 2007, and may renew its contract with the school. | 442 |
However, the educational service center shall not enter into a | 443 |
contract with any additional community school, unless the school | 444 |
is located in a county within the territory of the service center | 445 |
or in a county contiguous to such county, or unless the governing | 446 |
board of the service center has entered into an agreement with the | 447 |
department authorizing the service center to sponsor a community | 448 |
school in any challenged school district in the state. | 449 |
(B) A taxing authority may propose to replace an existing | 453 |
levy that the taxing authority is authorized to levy, regardless | 454 |
of the section of the Revised Code under which the authority is | 455 |
granted, except a school district emergency levy proposed pursuant | 456 |
to sections 5705.194 to 5705.197 of the Revised Code. The taxing | 457 |
authority may propose to replace the existing levy in its entirety | 458 |
at the rate at which it is authorized to be levied; may propose to | 459 |
replace a portion of the existing levy at a lesser rate; or may | 460 |
propose to replace the existing levy in its entirety and increase | 461 |
the rate at which it is levied. If the taxing authority proposes | 462 |
to replace an existing levy, the proposed levy shall be called a | 463 |
replacement levy and shall be so designated on the ballot. Except | 464 |
as otherwise provided in this division, a replacement levy shall | 465 |
be limited to the purpose of the existing levy, and shall appear | 466 |
separately on the ballot from, and shall not be conjoined with, | 467 |
the renewal of any other existing levy. In the case of an existing | 468 |
school district levy imposed under section 5705.21 of the Revised | 469 |
Code for the purpose specified in division (F) of section 5705.19 | 470 |
of the Revised Code, the replacement for that existing levy may be | 471 |
for the same purpose or for the purpose of general permanent | 472 |
improvements as defined in section 5705.21 of the Revised Code. | 473 |
The resolution proposing a replacement levy shall specify the | 474 |
purpose of the levy; its proposed rate expressed in mills; whether | 475 |
the proposed rate is the same as the rate of the existing levy, a | 476 |
reduction, or an increase; the extent of any reduction or increase | 477 |
expressed in mills; the first calendar year in which the levy will | 478 |
be due; and the term of the levy, expressed in years or, if | 479 |
applicable, that it will be levied for a continuing period of | 480 |
time. | 481 |
The sections of the Revised Code governing the maximum rate | 482 |
and term of the existing levy, the contents of the resolution that | 483 |
proposed the levy, the adoption of the resolution, the | 484 |
arrangements for the submission of the question of the levy, and | 485 |
notice of the election also govern the respective provisions of | 486 |
the proposal to replace the existing levy, except as provided in | 487 |
divisions (B)(1) to (3) of this section: | 488 |
(3) In the case of an existing school district levy imposed | 511 |
under division (B) of section 5705.21, division (C) of section | 512 |
5705.212, or division (J) of section 5705.218 of the Revised Code, | 513 |
the rates allocated to the municipalqualifying school district | 514 |
and to partnering community schools each may be increased or | 515 |
decreased or remain the same, and the total rate may be increased, | 516 |
decreased, or remain the same. | 517 |
"A replacement of a tax for the benefit of .......... (name | 520 |
of subdivision or public library) for the purpose of .......... | 521 |
(the purpose stated in the resolution) at a rate not exceeding | 522 |
.......... mills for each one dollar of valuation, which amounts | 523 |
to .......... (rate expressed in dollars and cents) for each one | 524 |
hundred dollars in valuation, for .......... (number of years levy | 525 |
is to run, or that it will be levied for a continuous period of | 526 |
time) | 527 |
If the replacement levy is proposed by a municipalqualifying | 532 |
school district to replace an existing tax levied under division | 533 |
(B) of section 5705.21, division (C)(1) of section 5705.212, or | 534 |
division (J) of section 5705.218 of the Revised Code, the form of | 535 |
the ballot shall be modified by adding, after the phrase "each one | 536 |
dollar of valuation," the following: "(of which ...... mills is to | 537 |
be allocated to partnering community schools)." | 538 |
If the proposal is to replace an existing levy and increase | 539 |
the rate of the existing levy, the form of the ballot shall be | 540 |
changed by adding the words ".......... mills of an existing levy | 541 |
and an increase of .......... mills, to constitute" after the | 542 |
words "a replacement of." If the proposal is to replace only a | 543 |
portion of an existing levy, the form of the ballot shall be | 544 |
changed by adding the words "a portion of an existing levy, being | 545 |
a reduction of .......... mills, to constitute" after the words "a | 546 |
replacement of." If the existing levy is imposed under division | 547 |
(B) of section 5705.21, division (C)(1) of section 5705.212, or | 548 |
division (J) of section 5705.218 of the Revised Code, the form of | 549 |
the ballot also shall state the portion of the total increased | 550 |
rate or of the total rate as reduced that is to be allocated to | 551 |
partnering community schools. | 552 |
(D) Two existing levies, or any portion of those levies, may | 563 |
be combined into one replacement levy, so long as both of the | 564 |
existing levies are for the same purpose and either both are due | 565 |
to expire the same year or both are for a continuing period of | 566 |
time. The question of combining all or portions of the two | 567 |
existing levies into the replacement levy shall appear as one | 568 |
ballot proposition before the electors. If the electors approve | 569 |
the ballot proposition, all or the stated portions of the two | 570 |
existing levies are replaced by one replacement levy. | 571 |
(E) A levy approved in excess of the ten-mill limitation | 572 |
under this section shall be certified to the tax commissioner. In | 573 |
the first year of a levy approved under this section, the levy | 574 |
shall be extended on the tax lists after the February settlement | 575 |
succeeding the election at which the levy was approved. If the | 576 |
levy is to be placed on the tax lists of the current year, as | 577 |
specified in the resolution providing for its submission, the | 578 |
result of the election shall be certified immediately after the | 579 |
canvass by the board of elections to the taxing authority, which | 580 |
shall forthwith make the necessary levy and certify it to the | 581 |
county auditor, who shall extend it on the tax lists for | 582 |
collection. After the first year, the levy shall be included in | 583 |
the annual tax budget that is certified to the county budget | 584 |
commission. | 585 |
Sec. 5705.21. (A) At any time, the board of education of any | 594 |
city, local, exempted village, cooperative education, or joint | 595 |
vocational school district, by a vote of two-thirds of all its | 596 |
members, may declare by resolution that the amount of taxes which | 597 |
may be raised within the ten-mill limitation by levies on the | 598 |
current tax duplicate will be insufficient to provide an adequate | 599 |
amount for the necessary requirements of the school district, that | 600 |
it is necessary to levy a tax in excess of such limitation for one | 601 |
of the purposes specified in division (A), (D), (F), (H), or (DD) | 602 |
of section 5705.19 of the Revised Code, for general permanent | 603 |
improvements, for the purpose of operating a cultural center, or | 604 |
for the purpose of providing education technology, and that the | 605 |
question of such additional tax levy shall be submitted to the | 606 |
electors of the school district at a special election on a day to | 607 |
be specified in the resolution. In the case of a qualifying | 608 |
library levy for the support of a library association or private | 609 |
corporation, the question shall be submitted to the electors of | 610 |
the association library district. If the resolution states that | 611 |
the levy is for the purpose of operating a cultural center, the | 612 |
ballot shall state that the levy is "for the purpose of operating | 613 |
the .......... (name of cultural center)." | 614 |
As used in this division, "cultural center" means a | 615 |
freestanding building, separate from a public school building, | 616 |
that is open to the public for educational, musical, artistic, and | 617 |
cultural purposes; "education technology" means, but is not | 618 |
limited to, computer hardware, equipment, materials, and | 619 |
accessories, equipment used for two-way audio or video, and | 620 |
software; and "general permanent improvements" means permanent | 621 |
improvements without regard to the limitation of division (F) of | 622 |
section 5705.19 of the Revised Code that the improvements be a | 623 |
specific improvement or a class of improvements that may be | 624 |
included in a single bond issue. | 625 |
A resolution adopted under this division shall be confined to | 626 |
a single purpose and shall specify the amount of the increase in | 627 |
rate that it is necessary to levy, the purpose of the levy, and | 628 |
the number of years during which the increase in rate shall be in | 629 |
effect. The number of years may be any number not exceeding five | 630 |
or, if the levy is for current expenses of the district or for | 631 |
general permanent improvements, for a continuing period of time. | 632 |
(B)(1) The board of education of a municipalqualifying | 633 |
school district, by resolution, may declare that it is necessary | 634 |
to levy a tax in excess of the ten-mill limitation for the purpose | 635 |
of paying the current expenses of the district and of partnering | 636 |
community schools and that the question of the additional tax levy | 637 |
shall be submitted to the electors of the school district at a | 638 |
special election on a day to be specified in the resolution. The | 639 |
resolution shall state the purpose of the levy, the rate of the | 640 |
tax expressed in mills per dollar of taxable value, the number of | 641 |
such mills to be levied for the current expenses of the partnering | 642 |
community schools and the number of such mills to be levied for | 643 |
the current expenses of the school district, the number of years | 644 |
the tax will be levied, and the first year the tax will be levied. | 645 |
The number of years the tax may be levied may be any number not | 646 |
exceeding ten years, or for a continuing period of time. | 647 |
"Shall a levy be imposed by the ......... (insert the name of | 655 |
the municipalqualifying school district) for the purpose of | 656 |
current expenses of the school district and of partnering | 657 |
community schools at a rate not exceeding ...... (insert the | 658 |
number of mills) mills for each one dollar of valuation (of which | 659 |
...... (insert the number of mills to be allocated to partnering | 660 |
community schools) mills is to be allocated to partnering | 661 |
community schools), which amounts to ....... (insert the rate | 662 |
expressed in dollars and cents) for each one hundred dollars of | 663 |
valuation, for ...... (insert the number of years the levy is to | 664 |
be imposed, or that it will be levied for a continuing period of | 665 |
time), beginning ...... (insert first year the tax is to be | 666 |
levied), which will first be payable in calendar year ...... | 667 |
(insert the first calendar year in which the tax would be | 668 |
payable)? | 669 |
Not more than forty-five days after the municipalqualifying | 678 |
school district receives and deposits each tax distribution, the | 679 |
board of education shall distribute the partnering community | 680 |
schools amount among the then qualifying community schools. From | 681 |
each tax distribution, each such partnering community school shall | 682 |
receive a portion of the partnering community schools amount in | 683 |
the proportion that the number of its resident students bears to | 684 |
the aggregate number of resident students of all such partnering | 685 |
community schools as of the date of receipt and deposit of the tax | 686 |
distribution. For the purposes of this division, the number of | 687 |
resident students shall be the number of such students reported | 688 |
under section 3317.03 of the Revised Code and established by the | 689 |
department of education as of the date of receipt and deposit of | 690 |
the tax distribution. | 691 |
(4) To the extent an agreement whereby the municipal | 692 |
qualifying school district and a community school endorse each | 693 |
other's programs is necessary for the community school to qualify | 694 |
as a partnering community school under division (B)(6)(b) of this | 695 |
section, the board of education of the school district shall | 696 |
certify to the department of education the agreement along with | 697 |
the determination that such agreement satisfies the requirements | 698 |
of that division. The board's determination is conclusive. | 699 |
(5) For the purposes of Chapter 3317. of the Revised Code or | 700 |
other laws referring to the "taxes charged and payable" for a | 701 |
school district, the taxes charged and payable for a municipal | 702 |
qualifying school district that levies a tax under division (B) of | 703 |
this section includes only the taxes charged and payable under | 704 |
that levy for the current expenses of the school district, and | 705 |
does not include the taxes charged and payable for the current | 706 |
expenses of partnering community schools. The taxes charged and | 707 |
payable for the current expenses of partnering community schools | 708 |
shall not affect the calculation of "state education aid" as | 709 |
defined in section 5751.20 of the Revised Code. | 710 |
(a) "MunicipalQualifying school district" has the same | 712 |
meaningmeans a municipal school district, as defined in section | 713 |
3311.71 of the Revised Code or a school district that has an | 714 |
average daily membership, as reported under division (A) of | 715 |
section 3317.03 of the Revised Code, greater than sixty thousand | 716 |
and the majority of the territory of which district is located in | 717 |
a city with a population greater than seven hundred thousand | 718 |
according to the most recent federal decennial census. | 719 |
(c) "Partnering community schools amount" means the product | 726 |
obtained, as of the receipt and deposit of the tax distribution, | 727 |
by multiplying the amount of a tax distribution by a fraction, the | 728 |
numerator of which is the number of mills per dollar of taxable | 729 |
value of the property tax to be allocated to partnering community | 730 |
schools, and the denominator of which is the total number of mills | 731 |
per dollar of taxable value authorized by the electors in the | 732 |
election held under division (B) of this section, each as set | 733 |
forth in the resolution levying the tax. | 734 |
If the resolution proposes to renew an existing levy imposed | 770 |
under division (B) of this section, the rates allocated to the | 771 |
municipalqualifying school district and to partnering community | 772 |
schools each may be increased or decreased or remain the same, and | 773 |
the total rate may be increased, decreased, or remain the same. | 774 |
The resolution and notice of election shall specify the number of | 775 |
the mills to be levied for the current expenses of the partnering | 776 |
community schools and the number of the mills to be levied for the | 777 |
current expenses of the municipalqualifying school district. | 778 |
A resolution adopted under this section shall go into | 779 |
immediate effect upon its passage, and no publication of the | 780 |
resolution shall be necessary other than that provided for in the | 781 |
notice of election. A copy of the resolution shall immediately | 782 |
after its passing be certified to the board of elections of the | 783 |
proper county in the manner provided by section 5705.25 of the | 784 |
Revised Code. That section shall govern the arrangements for the | 785 |
submission of such question and other matters concerning the | 786 |
election to which that section refers, including publication of | 787 |
notice of the election, except that the election shall be held on | 788 |
the date specified in the resolution. In the case of a resolution | 789 |
adopted under division (B) of this section, the publication of | 790 |
notice of that election shall state the number of the mills to be | 791 |
levied for the current expenses of partnering community schools | 792 |
and the number of the mills to be levied for the current expenses | 793 |
of the municipalqualifying school district. If a majority of the | 794 |
electors voting on the question so submitted in an election vote | 795 |
in favor of the levy, the board of education may make the | 796 |
necessary levy within the school district or, in the case of a | 797 |
qualifying library levy for the support of a library association | 798 |
or private corporation, within the association library district, | 799 |
at the additional rate, or at any lesser rate in excess of the | 800 |
ten-mill limitation on the tax list, for the purpose stated in the | 801 |
resolution. A levy for a continuing period of time may be reduced | 802 |
pursuant to section 5705.261 of the Revised Code. The tax levy | 803 |
shall be included in the next tax budget that is certified to the | 804 |
county budget commission. | 805 |
(D)(1) After the approval of a levy on the current tax list | 806 |
and duplicate for current expenses, for recreational purposes, for | 807 |
community centers provided for in section 755.16 of the Revised | 808 |
Code, or for a public library of the district under division (A) | 809 |
of this section, and prior to the time when the first tax | 810 |
collection from the levy can be made, the board of education may | 811 |
anticipate a fraction of the proceeds of the levy and issue | 812 |
anticipation notes in a principal amount not exceeding fifty per | 813 |
cent of the total estimated proceeds of the levy to be collected | 814 |
during the first year of the levy. | 815 |
(2) After the approval of a levy for general permanent | 816 |
improvements for a specified number of years or for permanent | 817 |
improvements having the purpose specified in division (F) of | 818 |
section 5705.19 of the Revised Code, the board of education may | 819 |
anticipate a fraction of the proceeds of the levy and issue | 820 |
anticipation notes in a principal amount not exceeding fifty per | 821 |
cent of the total estimated proceeds of the levy remaining to be | 822 |
collected in each year over a period of five years after the | 823 |
issuance of the notes. | 824 |
(3) After approval of a levy for general permanent | 830 |
improvements for a continuing period of time, the board of | 831 |
education may anticipate a fraction of the proceeds of the levy | 832 |
and issue anticipation notes in a principal amount not exceeding | 833 |
fifty per cent of the total estimated proceeds of the levy to be | 834 |
collected in each year over a specified period of years, not | 835 |
exceeding ten, after the issuance of the notes. | 836 |
(4) After the approval of a levy on the current tax list and | 842 |
duplicate under division (B) of this section, and prior to the | 843 |
time when the first tax collection from the levy can be made, the | 844 |
board of education may anticipate a fraction of the proceeds of | 845 |
the levy for the current expenses of the school district and issue | 846 |
anticipation notes in a principal amount not exceeding fifty per | 847 |
cent of the estimated proceeds of the levy to be collected during | 848 |
the first year of the levy and allocated to the school district. | 849 |
The portion of the levy proceeds to be allocated to partnering | 850 |
community schools under that division shall not be included in the | 851 |
estimated proceeds anticipated under this division and shall not | 852 |
be used to pay debt charges on any anticipation notes. | 853 |
Sec. 5705.212. (A)(1) The board of education of any school | 862 |
district, at any time and by a vote of two-thirds of all of its | 863 |
members, may declare by resolution that the amount of taxes that | 864 |
may be raised within the ten-mill limitation will be insufficient | 865 |
to provide an adequate amount for the present and future | 866 |
requirements of the school district, that it is necessary to levy | 867 |
not more than five taxes in excess of that limitation for current | 868 |
expenses, and that each of the proposed taxes first will be levied | 869 |
in a different year, over a specified period of time. The board | 870 |
shall identify the taxes proposed under this section as follows: | 871 |
the first tax to be levied shall be called the "original tax." | 872 |
Each tax subsequently levied shall be called an "incremental tax." | 873 |
The rate of each incremental tax shall be identical, but the rates | 874 |
of such incremental taxes need not be the same as the rate of the | 875 |
original tax. The resolution also shall state that the question of | 876 |
these additional taxes shall be submitted to the electors of the | 877 |
school district at a special election. The resolution shall | 878 |
specify separately for each tax proposed: the amount of the | 879 |
increase in rate that it is necessary to levy, expressed | 880 |
separately for the original tax and each incremental tax; that the | 881 |
purpose of the levy is for current expenses; the number of years | 882 |
during which the original tax shall be in effect; a specification | 883 |
that the last year in which the original tax is in effect shall | 884 |
also be the last year in which each incremental tax shall be in | 885 |
effect; and the year in which each tax first is proposed to be | 886 |
levied. The original tax may be levied for any number of years not | 887 |
exceeding ten, or for a continuing period of time. The resolution | 888 |
shall specify the date of holding the special election, which | 889 |
shall not be earlier than ninety days after the adoption and | 890 |
certification of the resolution and shall be consistent with the | 891 |
requirements of section 3501.01 of the Revised Code. | 892 |
(3) A resolution adopted under division (A)(1) or (2) of this | 916 |
section shall go into immediate effect upon its adoption and no | 917 |
publication of the resolution is necessary other than that | 918 |
provided for in the notice of election. Immediately after its | 919 |
adoption, a copy of the resolution shall be certified to the board | 920 |
of elections of the proper county in the manner provided by | 921 |
division (A) of section 5705.251 of the Revised Code, and that | 922 |
division shall govern the arrangements for the submission of the | 923 |
question and other matters concerning the election to which that | 924 |
section refers. The election shall be held on the date specified | 925 |
in the resolution. If a majority of the electors voting on the | 926 |
question so submitted in an election vote in favor of the taxes or | 927 |
a renewal tax, the board of education, if the original or a | 928 |
renewal tax is authorized to be levied for the current year, | 929 |
immediately may make the necessary levy within the school district | 930 |
at the authorized rate, or at any lesser rate in excess of the | 931 |
ten-mill limitation, for the purpose stated in the resolution. No | 932 |
tax shall be imposed prior to the year specified in the resolution | 933 |
as the year in which it is first proposed to be levied. The rate | 934 |
of the original tax and the rate of each incremental tax shall be | 935 |
cumulative, so that the aggregate rate levied in any year is the | 936 |
sum of the rates of both the original tax and all incremental | 937 |
taxes levied in or prior to that year under the same proposal. A | 938 |
tax levied for a continuing period of time under this section may | 939 |
be reduced pursuant to section 5705.261 of the Revised Code. | 940 |
(B) Notwithstanding section 133.30 of the Revised Code, after | 941 |
the approval of a tax to be levied in the current or the | 942 |
succeeding year and prior to the time when the first tax | 943 |
collection from that levy can be made, the board of education may | 944 |
anticipate a fraction of the proceeds of the levy and issue | 945 |
anticipation notes in an amount not to exceed fifty per cent of | 946 |
the total estimated proceeds of the levy to be collected during | 947 |
the first year of the levy. The notes shall be sold as provided in | 948 |
Chapter 133. of the Revised Code. If anticipation notes are | 949 |
issued, they shall mature serially and in substantially equal | 950 |
amounts during each year over a period not to exceed five years; | 951 |
and the amount necessary to pay the interest and principal as the | 952 |
anticipation notes mature shall be deemed appropriated for those | 953 |
purposes from the levy, and appropriations from the levy by the | 954 |
board of education shall be limited each fiscal year to the | 955 |
balance available in excess of that amount. | 956 |
(C)(1) The board of education of a municipalqualifying | 962 |
school district, at any time and by a vote of two-thirds of all | 963 |
its members, may declare by resolution that it is necessary to | 964 |
levy not more than five taxes in excess of the ten-mill limitation | 965 |
for the current expenses of the school district and of partnering | 966 |
community schools, and that each of the proposed taxes first will | 967 |
be levied in a different year, over a specified period of time. | 968 |
The board shall identify the taxes proposed under this division in | 969 |
the same manner as in division (A)(1) of this section. The rate of | 970 |
each incremental tax shall be identical, but the rates of such | 971 |
incremental taxes need not be the same as the rate of the original | 972 |
tax. In addition to the specifications required of the resolution | 973 |
in division (A) of this section, the resolution shall state the | 974 |
number of the mills to be levied each year for the current | 975 |
expenses of the partnering community schools and the number of the | 976 |
mills to be levied each year for the current expenses of the | 977 |
school district. The number of mills for the current expenses of | 978 |
partnering community schools shall be the same for each of the | 979 |
incremental taxes, and the number of mills for the current | 980 |
expenses of the municipalqualifying school district shall be the | 981 |
same for each of the incremental taxes. | 982 |
(2) The board of education, by a vote of two-thirds of all of | 988 |
its members, may adopt a resolution proposing to renew taxes | 989 |
levied other than for a continuing period of time under division | 990 |
(C)(1) of this section. In such a renewal levy, the rates | 991 |
allocated to the municipalqualifying school district and to | 992 |
partnering community schools each may be increased or decreased or | 993 |
remain the same, and the total rate may be increased, decreased, | 994 |
or remain the same. In addition to the requirements of division | 995 |
(A)(2) of this section, the resolution shall state the number of | 996 |
the mills to be levied for the current expenses of the partnering | 997 |
community schools and the number of the mills to be levied for the | 998 |
current expenses of the school district. | 999 |
(5) Notwithstanding section 133.30 of the Revised Code, after | 1008 |
the approval of a tax to be levied under division (C)(1) or (2) of | 1009 |
this section, in the current or succeeding year and prior to the | 1010 |
time when the first tax collection from that levy can be made, the | 1011 |
board of education may anticipate a fraction of the proceeds of | 1012 |
the levy for the current expenses of the municipalqualifying | 1013 |
school district and issue anticipation notes in a principal amount | 1014 |
not exceeding fifty per cent of the estimated proceeds of the levy | 1015 |
to be collected during the first year of the levy and allocated to | 1016 |
the school district. The portion of levy proceeds to be allocated | 1017 |
to partnering community schools shall not be included in the | 1018 |
estimated proceeds anticipated under this division and shall not | 1019 |
be used to pay debt charges on any anticipation notes. | 1020 |
The notes shall be sold as provided in Chapter 133. of the | 1021 |
Revised Code. If anticipation notes are issued, they shall mature | 1022 |
serially and in substantially equal amounts during each year over | 1023 |
a period not to exceed five years. The amount necessary to pay the | 1024 |
interest and principal as the anticipation notes mature shall be | 1025 |
deemed appropriated for those purposes from the levy, and | 1026 |
appropriations from the levy by the board of education shall be | 1027 |
limited each fiscal year to the balance available in excess of | 1028 |
that amount. | 1029 |
(B) After receiving the county auditor's certification under | 1062 |
division (A) of this section, the board of education of the city, | 1063 |
local, or exempted village school district, by a vote of | 1064 |
two-thirds of all its members, may declare by resolution that the | 1065 |
amount of taxes that can be raised within the ten-mill limitation | 1066 |
will be insufficient to provide an adequate amount for the present | 1067 |
and future requirements of the school district; that it is | 1068 |
necessary to issue general obligation bonds of the school district | 1069 |
for permanent improvements and to levy an additional tax in excess | 1070 |
of the ten-mill limitation to pay debt charges on the bonds and | 1071 |
any anticipatory securities; that it is necessary for a specified | 1072 |
number of years or for a continuing period of time to levy | 1073 |
additional taxes in excess of the ten-mill limitation to provide | 1074 |
funds for the acquisition, construction, enlargement, renovation, | 1075 |
and financing of permanent improvements or to pay for current | 1076 |
operating expenses, or both; and that the question of the bonds | 1077 |
and taxes shall be submitted to the electors of the school | 1078 |
district at a special election, which shall not be earlier than | 1079 |
ninety days after certification of the resolution to the board of | 1080 |
elections, and the date of which shall be consistent with section | 1081 |
3501.01 of the Revised Code. The resolution shall specify all of | 1082 |
the following: | 1083 |
The resolution shall apportion the annual rate of the tax | 1095 |
between current operating expenses and permanent improvements, if | 1096 |
both taxes are proposed. The apportionment may but need not be the | 1097 |
same for each year of the tax, but the respective portions of the | 1098 |
rate actually levied each year for current operating expenses and | 1099 |
permanent improvements shall be limited by the apportionment. The | 1100 |
resolution shall go into immediate effect upon its passage, and no | 1101 |
publication of it is necessary other than that provided in the | 1102 |
notice of election. The board of education shall certify a copy of | 1103 |
the resolution, along with copies of the auditor's estimate and | 1104 |
its resolution under division (A) of this section, to the board of | 1105 |
elections immediately after its adoption. | 1106 |
(C) The board of elections shall make the arrangements for | 1107 |
the submission to the electors of the school district of the | 1108 |
question proposed under division (B) or (J) of this section, and | 1109 |
the election shall be conducted, canvassed, and certified in the | 1110 |
same manner as regular elections in the district for the election | 1111 |
of county officers. The resolution shall be put before the | 1112 |
electors as one ballot question, with a favorable vote indicating | 1113 |
approval of the bond issue, the levy to pay debt charges on the | 1114 |
bonds and any anticipatory securities, the current operating | 1115 |
expenses levy, the permanent improvements levy, and the levy for | 1116 |
the current expenses of a municipalqualifying school district and | 1117 |
of partnering community schools, as those levies may be proposed. | 1118 |
The board of elections shall publish notice of the election in a | 1119 |
newspaper of general circulation in the school district once a | 1120 |
week for two consecutive weeks, or as provided in section 7.16 of | 1121 |
the Revised Code, prior to the election. If a board of elections | 1122 |
operates and maintains a web site, that board also shall post | 1123 |
notice of the election on its web site for thirty days prior to | 1124 |
the election. The notice of election shall state all of the | 1125 |
following: | 1126 |
(1) Issue bonds for the purpose of .......... in the | 1153 |
principal amount of $......, to be repaid annually over a maximum | 1154 |
period of ...... years, and levy a property tax outside the | 1155 |
ten-mill limitation, estimated by the county auditor to average | 1156 |
over the bond repayment period ...... mills for each one dollar of | 1157 |
tax valuation, which amounts to ...... (rate expressed in cents or | 1158 |
dollars and cents, such as "36 cents" or "$1.41") for each $100 of | 1159 |
tax valuation, to pay the annual debt charges on the bonds, and to | 1160 |
pay debt charges on any notes issued in anticipation of those | 1161 |
bonds?" | 1162 |
"(2) Levy an additional property tax to provide funds for the | 1166 |
acquisition, construction, enlargement, renovation, and financing | 1167 |
of permanent improvements at a rate not exceeding ....... mills | 1168 |
for each one dollar of tax valuation, which amounts to ....... | 1169 |
(rate expressed in cents or dollars and cents) for each $100 of | 1170 |
tax valuation, for ...... (number of years of the levy, or a | 1171 |
continuing period of time)? | 1172 |
(E) The board of elections promptly shall certify the results | 1186 |
of the election to the tax commissioner and the county auditor of | 1187 |
the county in which the school district is located. If a majority | 1188 |
of the electors voting on the question vote for it, the board of | 1189 |
education may proceed with issuance of the bonds and with the levy | 1190 |
and collection of the property tax or taxes at the additional rate | 1191 |
or any lesser rate in excess of the ten-mill limitation. Any | 1192 |
securities issued by the board of education under this section are | 1193 |
Chapter 133. securities, as that term is defined in section 133.01 | 1194 |
of the Revised Code. | 1195 |
(3) After the approval of a tax for general, on-going | 1210 |
permanent improvements under this section, the board of education | 1211 |
may anticipate a fraction of the proceeds of such tax and issue | 1212 |
anticipation notes in a principal amount not exceeding fifty per | 1213 |
cent of the total estimated proceeds of the tax to be collected in | 1214 |
each year over a specified period of years, not exceeding ten, | 1215 |
after issuance of the notes. | 1216 |
Anticipation notes under this section shall be issued as | 1217 |
provided in section 133.24 of the Revised Code. Notes issued under | 1218 |
division (F)(1) or (2) of this section shall have principal | 1219 |
payments during each year after the year of their issuance over a | 1220 |
period not to exceed five years, and may have a principal payment | 1221 |
in the year of their issuance. Notes issued under division (F)(3) | 1222 |
of this section shall have principal payments during each year | 1223 |
after the year of their issuance over a period not to exceed ten | 1224 |
years, and may have a principal payment in the year of their | 1225 |
issuance. | 1226 |
(G) A tax for current operating expenses or for permanent | 1227 |
improvements levied under this section for a specified number of | 1228 |
years may be renewed or replaced in the same manner as a tax for | 1229 |
current operating expenses or for permanent improvements levied | 1230 |
under section 5705.21 of the Revised Code. A tax for current | 1231 |
operating expenses or for permanent improvements levied under this | 1232 |
section for a continuing period of time may be decreased in | 1233 |
accordance with section 5705.261 of the Revised Code. | 1234 |
(I) A school district board of education proposing a ballot | 1239 |
measure under this section to generate local resources for a | 1240 |
project under the school building assistance expedited local | 1241 |
partnership program under section 3318.36 of the Revised Code may | 1242 |
combine the questions under division (D) of this section with a | 1243 |
question for the levy of a property tax to generate moneys for | 1244 |
maintenance of the classroom facilities acquired under that | 1245 |
project as prescribed in section 3318.361 of the Revised Code. | 1246 |
(J)(1) After receiving the county auditor's certification | 1247 |
under division (A) of this section, the board of education of a | 1248 |
municipalqualifying school district, by a vote of two-thirds of | 1249 |
all its members, may declare by resolution that it is necessary to | 1250 |
levy a tax in excess of the ten-mill limitation for the purpose of | 1251 |
paying the current expenses of the school district and of | 1252 |
partnering community schools, as defined in section 5705.21 of the | 1253 |
Revised Code; that it is necessary to issue general obligation | 1254 |
bonds of the school district for permanent improvements of the | 1255 |
district and to levy an additional tax in excess of the ten-mill | 1256 |
limitation to pay debt charges on the bonds and any anticipatory | 1257 |
securities; and that the question of the bonds and taxes shall be | 1258 |
submitted to the electors of the school district at a special | 1259 |
election, which shall not be earlier than ninety days after | 1260 |
certification of the resolution to the board of elections, and the | 1261 |
date of which shall be consistent with section 3505.01 of the | 1262 |
Revised Code. | 1263 |
(3) In addition to the required specifications of the | 1273 |
resolution under division (B) of this section, the resolution | 1274 |
shall express the rate of the tax in mills per dollar of taxable | 1275 |
value, state the number of the mills to be levied for the current | 1276 |
expenses of the partnering community schools and the number of the | 1277 |
mills to be levied for the current expenses of the school | 1278 |
district, specify the number of years (not exceeding ten) the tax | 1279 |
will be levied or that it will be levied for a continuing period | 1280 |
of time, and state the first year the tax will be levied. | 1281 |
"Levy an additional property tax for the purpose of the | 1291 |
current expenses of the school district and of partnering | 1292 |
community schools at a rate not exceeding ...... (insert the | 1293 |
number of mills) mills for each one dollar of valuation (of which | 1294 |
...... (insert the number of mills to be allocated to partnering | 1295 |
community schools) mills is to be allocated to partnering | 1296 |
community schools), which amounts to ...... (insert the rate | 1297 |
expressed in dollars and cents) for each one hundred dollars of | 1298 |
valuation, for ...... (insert the number of years the levy is to | 1299 |
be imposed, or that it will be levied for a continuing period of | 1300 |
time)? | 1301 |
(5) After the approval of a tax for the current expenses of | 1304 |
the school district and of partnering community schools under | 1305 |
division (J) of this section, and prior to the time the first | 1306 |
collection and distribution from the levy can be made, the board | 1307 |
of education may anticipate a fraction of the proceeds of the levy | 1308 |
for the current expenses of the school district and issue | 1309 |
anticipation notes in a principal amount not exceeding fifty per | 1310 |
cent of the estimated proceeds of the levy to be collected during | 1311 |
the first year of the levy and allocated to the school district. | 1312 |
The portion of levy proceeds to be allocated to partnering | 1313 |
community schools shall not be included in the estimated proceeds | 1314 |
anticipated under this division and shall not be used to pay debt | 1315 |
charges on any anticipation notes. | 1316 |
(6) A tax for the current expenses of the school district and | 1322 |
of partnering community schools levied under division (J) of this | 1323 |
section for a specified number of years may be renewed or replaced | 1324 |
in the same manner as a tax for the current expenses of a school | 1325 |
district and of partnering community schools levied under division | 1326 |
(B) of section 5705.21 of the Revised Code. A tax for the current | 1327 |
expenses of the school district and of partnering community | 1328 |
schools levied under this division for a continuing period of time | 1329 |
may be decreased in accordance with section 5705.261 of the | 1330 |
Revised Code. | 1331 |
Sec. 5705.251. (A) A copy of a resolution adopted under | 1336 |
section 5705.212 or 5705.213 of the Revised Code shall be | 1337 |
certified by the board of education to the board of elections of | 1338 |
the proper county not less than ninety days before the date of the | 1339 |
election specified in the resolution, and the board of elections | 1340 |
shall submit the proposal to the electors of the school district | 1341 |
at a special election to be held on that date. The board of | 1342 |
elections shall make the necessary arrangements for the submission | 1343 |
of the question or questions to the electors of the school | 1344 |
district, and the election shall be conducted, canvassed, and | 1345 |
certified in the same manner as regular elections in the school | 1346 |
district for the election of county officers. Notice of the | 1347 |
election shall be published in a newspaper of general circulation | 1348 |
in the subdivision once a week for two consecutive weeks, or as | 1349 |
provided in section 7.16 of the Revised Code, prior to the | 1350 |
election. If the board of elections operates and maintains a web | 1351 |
site, the board of elections shall post notice of the election on | 1352 |
its web site for thirty days prior to the election. | 1353 |
(1) In the case of a resolution adopted under section | 1354 |
5705.212 of the Revised Code, the notice shall state separately, | 1355 |
for each tax being proposed, the purpose; the proposed increase in | 1356 |
rate, expressed in dollars and cents for each one hundred dollars | 1357 |
of valuation as well as in mills for each one dollar of valuation; | 1358 |
the number of years during which the increase will be in effect; | 1359 |
and the first calendar year in which the tax will be due. For an | 1360 |
election on the question of a renewal levy, the notice shall state | 1361 |
the purpose; the proposed rate, expressed in dollars and cents for | 1362 |
each one hundred dollars of valuation as well as in mills for each | 1363 |
one dollar of valuation; and the number of years the tax will be | 1364 |
in effect. If the resolution is adopted under division (C) of that | 1365 |
section, the rate of each tax being proposed shall be expressed as | 1366 |
both the total rate and the portion of the total rate to be | 1367 |
allocated to the municipalqualifying school district and the | 1368 |
portion to be allocated to partnering community schools. | 1369 |
(2) In the case of a resolution adopted under section | 1370 |
5705.213 of the Revised Code, the notice shall state the purpose; | 1371 |
the amount proposed to be raised by the tax in the first year it | 1372 |
is levied; the estimated average additional tax rate for the first | 1373 |
year it is proposed to be levied, expressed in mills for each one | 1374 |
dollar of valuation and in dollars and cents for each one hundred | 1375 |
dollars of valuation; the number of years during which the | 1376 |
increase will be in effect; and the first calendar year in which | 1377 |
the tax will be due. The notice also shall state the amount by | 1378 |
which the amount to be raised by the tax may be increased in each | 1379 |
year after the first year. The amount of the allowable increase | 1380 |
may be expressed in terms of a dollar increase over, or a | 1381 |
percentage of, the amount raised by the tax in the immediately | 1382 |
preceding year. For an election on the question of a renewal levy, | 1383 |
the notice shall state the purpose; the amount proposed to be | 1384 |
raised by the tax; the estimated tax rate, expressed in mills for | 1385 |
each one dollar of valuation and in dollars and cents for each one | 1386 |
hundred dollars of valuation; and the number of years the tax will | 1387 |
be in effect. | 1388 |
"Shall the .......... school district be authorized to levy | 1394 |
taxes for current expenses, the aggregate rate of which may | 1395 |
increase in ...... (number) increment(s) of not more than ...... | 1396 |
mill(s) for each dollar of valuation, from an original rate of | 1397 |
...... mill(s) for each dollar of valuation, which amounts to | 1398 |
...... (rate expressed in dollars and cents) for each one hundred | 1399 |
dollars of valuation, to a maximum rate of ...... mill(s) for each | 1400 |
dollar of valuation, which amounts to ...... (rate expressed in | 1401 |
dollars and cents) for each one hundred dollars of valuation? The | 1402 |
original tax is first proposed to be levied in ...... (the first | 1403 |
year of the tax), and the incremental tax in ...... (the first | 1404 |
year of the increment) (if more than one incremental tax is | 1405 |
proposed in the resolution, the first year that each incremental | 1406 |
tax is proposed to be levied shall be stated in the preceding | 1407 |
format, and the increments shall be referred to as the first, | 1408 |
second, third, or fourth increment, depending on their number). | 1409 |
The aggregate rate of tax so authorized will .......... (insert | 1410 |
either, "expire with the original rate of tax which shall be in | 1411 |
effect for ...... years" or "be in effect for a continuing period | 1412 |
of time"). | 1413 |
If the tax is proposed by a municipalqualifying school | 1436 |
district under division (C)(2) of section 5705.212 of the Revised | 1437 |
Code and the total rate and the rates allocated to the school | 1438 |
district and partnering community schools are to remain the same | 1439 |
as those of the levy being renewed, the form of the ballot shall | 1440 |
be modified by adding, after the phrase "each dollar of | 1441 |
valuation," the following: "(of which ...... mills is to be | 1442 |
allocated to partnering community schools)." If the total rate is | 1443 |
to be increased, the form of the ballot shall state that the | 1444 |
proposal is to renew the existing tax with an increase in rate and | 1445 |
shall state the increase in rate, the total rate resulting from | 1446 |
the increase, and, of that rate, the portion of the rate to be | 1447 |
allocated to partnering community schools. If the total rate is to | 1448 |
be decreased, the form of the ballot shall state that the proposal | 1449 |
is to renew a part of the existing tax and shall state the | 1450 |
reduction in rate, the total rate resulting from the decrease, | 1451 |
and, of that rate, the portion of the rate to be allocated to | 1452 |
partnering community schools. | 1453 |
(3) If a tax proposed by a ballot form prescribed in division | 1454 |
(B)(1) or (2) of this section is to be placed on the current tax | 1455 |
list, the form of the ballot shall be modified by adding, after | 1456 |
the statement of the number of years the levy is to be in effect, | 1457 |
the phrase ", commencing in .......... (first year the tax is to | 1458 |
be levied), first due in calendar year .......... (first calendar | 1459 |
year in which the tax shall be due)." | 1460 |
"Shall the ........ school district be authorized to levy the | 1463 |
following tax for current expenses? The tax will first be levied | 1464 |
in ...... (year) to raise ...... (dollars). In the ...... (number | 1465 |
of years) following years, the tax will increase by not more than | 1466 |
...... (per cent or dollar amount of increase) each year, so that, | 1467 |
during ...... (last year of the tax), the tax will raise | 1468 |
approximately ...... (dollars). The county auditor estimates that | 1469 |
the rate of the tax per dollar of valuation will be ...... | 1470 |
mill(s), which amounts to $..... per one hundred dollars of | 1471 |
valuation, both during ...... (first year of the tax) and ...... | 1472 |
mill(s), which amounts to $...... per one hundred dollars of | 1473 |
valuation, during ...... (last year of the tax). The tax will not | 1474 |
be levied after ...... (year). | 1475 |
"Shall the ......... school district be authorized to renew a | 1483 |
tax for current expenses which will raise ......... (dollars), | 1484 |
estimated by the county auditor to be ......... mills for each | 1485 |
dollar of valuation, which amounts to ......... (rate expressed in | 1486 |
dollars and cents) for each one hundred dollars of valuation? The | 1487 |
tax shall be in effect for ......... (the number of years the levy | 1488 |
shall be in effect, or a continuing period of time). | 1489 |
(E) Taxes voted in excess of the ten-mill limitation under | 1506 |
division (B) or (C) of this section shall be certified to the tax | 1507 |
commissioner. If an additional tax is to be placed upon the tax | 1508 |
list of the current year, as specified in the resolution providing | 1509 |
for its submission, the result of the election shall be certified | 1510 |
immediately after the canvass by the board of elections to the | 1511 |
board of education. The board of education immediately shall make | 1512 |
the necessary levy and certify it to the county auditor, who shall | 1513 |
extend it on the tax list for collection. After the first year, | 1514 |
the levy shall be included in the annual tax budget that is | 1515 |
certified to the county budget commission. | 1516 |
Sec. 5705.261. The question of decrease of an increased rate | 1517 |
of levy approved for a continuing period of time by the voters of | 1518 |
a subdivision or, in the case of a qualifying library levy, the | 1519 |
voters of the library district or association library district, | 1520 |
may be initiated by the filing of a petition with the board of | 1521 |
elections of the proper county not less than ninety days before | 1522 |
the general election in any year requesting that an election be | 1523 |
held on such question. Such petition shall state the amount of the | 1524 |
proposed decrease in the rate of levy and shall be signed by | 1525 |
qualified electors residing in the subdivision, library district, | 1526 |
or association library district equal in number to at least ten | 1527 |
per cent of the total number of votes cast in the subdivision, | 1528 |
library district, or association library district for the office | 1529 |
of governor at the most recent general election for that office. | 1530 |
Only one such petition may be filed during each five-year period | 1531 |
following the election at which the voters approved the increased | 1532 |
rate for a continuing period of time. | 1533 |
After determination by it that such petition is valid, the | 1534 |
board of elections shall submit the question to the electors of | 1535 |
the subdivision, library district, or association library district | 1536 |
at the succeeding general election. The election shall be | 1537 |
conducted, canvassed, and certified in the same manner as regular | 1538 |
elections in such subdivision, library district, or association | 1539 |
library district for county offices. Notice of the election shall | 1540 |
be published in a newspaper of general circulation in the district | 1541 |
once a week for two consecutive weeks, or as provided in section | 1542 |
7.16 of the Revised Code, prior to the election. If the board of | 1543 |
elections operates and maintains a web site, the board of | 1544 |
elections shall post notice of the election on its web site for | 1545 |
thirty days prior to the election. The notice shall state the | 1546 |
purpose, the amount of the proposed decrease in rate, and the time | 1547 |
and place of the election. The form of the ballot cast at such | 1548 |
election shall be prescribed by the secretary of state. The | 1549 |
question covered by such petition shall be submitted as a separate | 1550 |
proposition but it may be printed on the same ballot with any | 1551 |
other propositions submitted at the same election other than the | 1552 |
election of officers. If a majority of the qualified electors | 1553 |
voting on the question of a decrease at such election approve the | 1554 |
proposed decrease in rate, the result of the election shall be | 1555 |
certified immediately after the canvass by the board of elections | 1556 |
to the appropriate taxing authority, which shall thereupon, after | 1557 |
the current year, cease to levy such increased rate or levy such | 1558 |
tax at such reduced rate upon the duplicate of the subdivision, | 1559 |
library district, or association library district. If notes have | 1560 |
been issued in anticipation of the collection of such levy, the | 1561 |
taxing authority shall continue to levy and collect under | 1562 |
authority of the election authorizing the original levy such | 1563 |
amounts as will be sufficient to pay the principal of and interest | 1564 |
on such anticipation notes as the same fall due. | 1565 |
In the case of a levy for the current expenses of a municipal | 1566 |
qualifying school district and of partnering community schools | 1567 |
imposed under section 5705.192, division (B) of section 5705.21, | 1568 |
division (C) of section 5705.212, or division (J) of section | 1569 |
5705.218 of the Revised Code for a continuing period of time, the | 1570 |
rate allocated to the school district and to partnering community | 1571 |
schools shall each be decreased by a number of mills per dollar | 1572 |
that is proportionate to the decrease in the rate of the levy in | 1573 |
proportion to the rate at which the levy was imposed before the | 1574 |
decrease. | 1575 |
Section 3. The board of education of a school district that, | 1579 |
on the effective date of this section, has an average daily | 1580 |
membership, as reported under division (A) of section 3317.03 of | 1581 |
the Revised Code, greater than 60,000 and the majority of the | 1582 |
territory of which is located in a city with a population greater | 1583 |
than 700,000 according to the most recent federal decennial | 1584 |
census, shall, by resolution adopted within thirty days after that | 1585 |
effective date, submit to the electors of the school district the | 1586 |
question of a levy for the purpose of paying the current expenses | 1587 |
of the district and of partnering community schools, as defined in | 1588 |
section 5709.21 of the Revised Code, as authorized under division | 1589 |
(B) of section 5705.21, division (C) of section 5705.212, or | 1590 |
division (J) of section 5705.218 of the Revised Code. The question | 1591 |
shall be submitted to the electors of the school district at the | 1592 |
next general or special election occurring at least ninety days | 1593 |
after the effective date of this section. | 1594 |
Section 4. Sections 5705.21 and 5705.261 of the Revised Code | 1595 |
are presented in this act as composites of the sections as amended | 1596 |
by both Sub. H.B. 525 and Am. S.B. 321 of the 129th General | 1597 |
Assembly. The General Assembly, applying the principle stated in | 1598 |
division (B) of section 1.52 of the Revised Code that amendments | 1599 |
are to be harmonized if reasonably capable of simultaneous | 1600 |
operation, finds that the composites are the resulting versions of | 1601 |
the sections in effect prior to the effective date of the sections | 1602 |
as presented in this act. | 1603 |
Section 5. This act is hereby declared to be an emergency | 1604 |
measure necessary for the immediate preservation of the public | 1605 |
peace, health, and safety. The reason for such necessity is to | 1606 |
provide for timely creation of the position of independent | 1607 |
auditor, authorization of revenue-sharing taxes, and new community | 1608 |
sponsor authorization for a qualifying large urban school | 1609 |
district. Therefore, this act shall go into immediate effect. | 1610 |