(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 |
after establishing standards with which community schools | 351 |
sponsored by the mayor must comply, and after entering into a | 352 |
sponsor agreement with the department as prescribed under section | 353 |
3314.015 of the Revised Code. The mayor shall establish the | 354 |
standards for community schools sponsored by the mayor not later | 355 |
than one hundred eighty days after the effective date of this | 356 |
amendment and shall submit them to the department upon their | 357 |
establishment. The department shall approve the mayor to sponsor | 358 |
community schools in the district, upon receipt of an application | 359 |
by the mayor to do so. Not later than ninety days after the | 360 |
department's approval of the mayor as a community school sponsor, | 361 |
the department shall enter into the sponsor agreement with the | 362 |
mayor. | 363 |
(2) A preliminary agreement indicates the intention of an | 367 |
entity described in division (C)(1) of this section to sponsor the | 368 |
community school. A proposing person or group that has such a | 369 |
preliminary agreement may proceed to finalize plans for the | 370 |
school, establish a governing authority as described in division | 371 |
(E) of this section for the school, and negotiate a contract with | 372 |
the entity. Provided the proposing person or group adheres to the | 373 |
preliminary agreement and all provisions of this chapter, the | 374 |
entity shall negotiate in good faith to enter into a contract in | 375 |
accordance with section 3314.03 of the Revised Code. | 376 |
(D) A majority vote of the board of a sponsoring entity and a | 385 |
majority vote of the members of the governing authority of a | 386 |
community school shall be required to adopt a contract and convert | 387 |
the public school or educational service center building to a | 388 |
community school or establish the new start-up school. Beginning | 389 |
September 29, 2005, adoption of the contract shall occur not later | 390 |
than the fifteenth day of March, and signing of the contract shall | 391 |
occur not later than the fifteenth day of May, prior to the school | 392 |
year in which the school will open. The governing authority shall | 393 |
notify the department of education when the contract has been | 394 |
signed. Subject to sections 3314.013 and 3314.016 of the Revised | 395 |
Code, an unlimited number of community schools may be established | 396 |
in any school district provided that a contract is entered into | 397 |
for each community school pursuant to this chapter. | 398 |
(4) The governing authority of a start-up community school | 418 |
may provide by resolution for the compensation of its members. | 419 |
However, no individual who serves on the governing authority of a | 420 |
start-up community school shall be compensated more than four | 421 |
hundred twenty-five dollars per meeting of that governing | 422 |
authority and no such individual shall be compensated more than a | 423 |
total amount of five thousand dollars per year for all governing | 424 |
authorities upon which the individual serves. | 425 |
(F)(1) A new start-up school that is established prior to | 426 |
August 15, 2003, in an urban school district that is not also a | 427 |
big-eight school district may continue to operate after that date | 428 |
and the contract between the school's governing authority and the | 429 |
school's sponsor may be renewed, as provided under this chapter, | 430 |
after that date, but no additional new start-up schools may be | 431 |
established in such a district unless the district is a challenged | 432 |
school district as defined in this section as it exists on and | 433 |
after that date. | 434 |
(2) A community school that was established prior to June 29, | 435 |
1999, and is located in a county contiguous to the pilot project | 436 |
area and in a school district that is not a challenged school | 437 |
district may continue to operate after that date, provided the | 438 |
school complies with all provisions of this chapter. The contract | 439 |
between the school's governing authority and the school's sponsor | 440 |
may be renewed, but no additional start-up community school may be | 441 |
established in that district unless the district is a challenged | 442 |
school district. | 443 |
(3) Any educational service center that, on June 30, 2007, | 444 |
sponsors a community school that is not located in a county within | 445 |
the territory of the service center or in a county contiguous to | 446 |
such county may continue to sponsor that community school on and | 447 |
after June 30, 2007, and may renew its contract with the school. | 448 |
However, the educational service center shall not enter into a | 449 |
contract with any additional community school, unless the school | 450 |
is located in a county within the territory of the service center | 451 |
or in a county contiguous to such county, or unless the governing | 452 |
board of the service center has entered into an agreement with the | 453 |
department authorizing the service center to sponsor a community | 454 |
school in any challenged school district in the state. | 455 |
(B) A taxing authority may propose to replace an existing | 459 |
levy that the taxing authority is authorized to levy, regardless | 460 |
of the section of the Revised Code under which the authority is | 461 |
granted, except a school district emergency levy proposed pursuant | 462 |
to sections 5705.194 to 5705.197 of the Revised Code. The taxing | 463 |
authority may propose to replace the existing levy in its entirety | 464 |
at the rate at which it is authorized to be levied; may propose to | 465 |
replace a portion of the existing levy at a lesser rate; or may | 466 |
propose to replace the existing levy in its entirety and increase | 467 |
the rate at which it is levied. If the taxing authority proposes | 468 |
to replace an existing levy, the proposed levy shall be called a | 469 |
replacement levy and shall be so designated on the ballot. Except | 470 |
as otherwise provided in this division, a replacement levy shall | 471 |
be limited to the purpose of the existing levy, and shall appear | 472 |
separately on the ballot from, and shall not be conjoined with, | 473 |
the renewal of any other existing levy. In the case of an existing | 474 |
school district levy imposed under section 5705.21 of the Revised | 475 |
Code for the purpose specified in division (F) of section 5705.19 | 476 |
of the Revised Code, the replacement for that existing levy may be | 477 |
for the same purpose or for the purpose of general permanent | 478 |
improvements as defined in section 5705.21 of the Revised Code. | 479 |
The resolution proposing a replacement levy shall specify the | 480 |
purpose of the levy; its proposed rate expressed in mills; whether | 481 |
the proposed rate is the same as the rate of the existing levy, a | 482 |
reduction, or an increase; the extent of any reduction or increase | 483 |
expressed in mills; the first calendar year in which the levy will | 484 |
be due; and the term of the levy, expressed in years or, if | 485 |
applicable, that it will be levied for a continuing period of | 486 |
time. | 487 |
The sections of the Revised Code governing the maximum rate | 488 |
and term of the existing levy, the contents of the resolution that | 489 |
proposed the levy, the adoption of the resolution, the | 490 |
arrangements for the submission of the question of the levy, and | 491 |
notice of the election also govern the respective provisions of | 492 |
the proposal to replace the existing levy, except as provided in | 493 |
divisions (B)(1) to (3) of this section: | 494 |
(3) In the case of an existing school district levy imposed | 517 |
under division (B) of section 5705.21, division (C) of section | 518 |
5705.212, or division (J) of section 5705.218 of the Revised Code, | 519 |
the rates allocated to the municipalqualifying school district | 520 |
and to partnering community schools each may be increased or | 521 |
decreased or remain the same, and the total rate may be increased, | 522 |
decreased, or remain the same. | 523 |
"A replacement of a tax for the benefit of .......... (name | 526 |
of subdivision or public library) for the purpose of .......... | 527 |
(the purpose stated in the resolution) at a rate not exceeding | 528 |
.......... mills for each one dollar of valuation, which amounts | 529 |
to .......... (rate expressed in dollars and cents) for each one | 530 |
hundred dollars in valuation, for .......... (number of years levy | 531 |
is to run, or that it will be levied for a continuous period of | 532 |
time) | 533 |
If the replacement levy is proposed by a municipalqualifying | 538 |
school district to replace an existing tax levied under division | 539 |
(B) of section 5705.21, division (C)(1) of section 5705.212, or | 540 |
division (J) of section 5705.218 of the Revised Code, the form of | 541 |
the ballot shall be modified by adding, after the phrase "each one | 542 |
dollar of valuation," the following: "(of which ...... mills is to | 543 |
be allocated to partnering community schools)." | 544 |
If the proposal is to replace an existing levy and increase | 545 |
the rate of the existing levy, the form of the ballot shall be | 546 |
changed by adding the words ".......... mills of an existing levy | 547 |
and an increase of .......... mills, to constitute" after the | 548 |
words "a replacement of." If the proposal is to replace only a | 549 |
portion of an existing levy, the form of the ballot shall be | 550 |
changed by adding the words "a portion of an existing levy, being | 551 |
a reduction of .......... mills, to constitute" after the words "a | 552 |
replacement of." If the existing levy is imposed under division | 553 |
(B) of section 5705.21, division (C)(1) of section 5705.212, or | 554 |
division (J) of section 5705.218 of the Revised Code, the form of | 555 |
the ballot also shall state the portion of the total increased | 556 |
rate or of the total rate as reduced that is to be allocated to | 557 |
partnering community schools. | 558 |
(D) Two existing levies, or any portion of those levies, may | 569 |
be combined into one replacement levy, so long as both of the | 570 |
existing levies are for the same purpose and either both are due | 571 |
to expire the same year or both are for a continuing period of | 572 |
time. The question of combining all or portions of the two | 573 |
existing levies into the replacement levy shall appear as one | 574 |
ballot proposition before the electors. If the electors approve | 575 |
the ballot proposition, all or the stated portions of the two | 576 |
existing levies are replaced by one replacement levy. | 577 |
(E) A levy approved in excess of the ten-mill limitation | 578 |
under this section shall be certified to the tax commissioner. In | 579 |
the first year of a levy approved under this section, the levy | 580 |
shall be extended on the tax lists after the February settlement | 581 |
succeeding the election at which the levy was approved. If the | 582 |
levy is to be placed on the tax lists of the current year, as | 583 |
specified in the resolution providing for its submission, the | 584 |
result of the election shall be certified immediately after the | 585 |
canvass by the board of elections to the taxing authority, which | 586 |
shall forthwith make the necessary levy and certify it to the | 587 |
county auditor, who shall extend it on the tax lists for | 588 |
collection. After the first year, the levy shall be included in | 589 |
the annual tax budget that is certified to the county budget | 590 |
commission. | 591 |
Sec. 5705.21. (A) At any time, the board of education of any | 600 |
city, local, exempted village, cooperative education, or joint | 601 |
vocational school district, by a vote of two-thirds of all its | 602 |
members, may declare by resolution that the amount of taxes which | 603 |
may be raised within the ten-mill limitation by levies on the | 604 |
current tax duplicate will be insufficient to provide an adequate | 605 |
amount for the necessary requirements of the school district, that | 606 |
it is necessary to levy a tax in excess of such limitation for one | 607 |
of the purposes specified in division (A), (D), (F), (H), or (DD) | 608 |
of section 5705.19 of the Revised Code, for general permanent | 609 |
improvements, for the purpose of operating a cultural center, or | 610 |
for the purpose of providing education technology, and that the | 611 |
question of such additional tax levy shall be submitted to the | 612 |
electors of the school district at a special election on a day to | 613 |
be specified in the resolution. In the case of a qualifying | 614 |
library levy for the support of a library association or private | 615 |
corporation, the question shall be submitted to the electors of | 616 |
the association library district. If the resolution states that | 617 |
the levy is for the purpose of operating a cultural center, the | 618 |
ballot shall state that the levy is "for the purpose of operating | 619 |
the .......... (name of cultural center)." | 620 |
As used in this division, "cultural center" means a | 621 |
freestanding building, separate from a public school building, | 622 |
that is open to the public for educational, musical, artistic, and | 623 |
cultural purposes; "education technology" means, but is not | 624 |
limited to, computer hardware, equipment, materials, and | 625 |
accessories, equipment used for two-way audio or video, and | 626 |
software; and "general permanent improvements" means permanent | 627 |
improvements without regard to the limitation of division (F) of | 628 |
section 5705.19 of the Revised Code that the improvements be a | 629 |
specific improvement or a class of improvements that may be | 630 |
included in a single bond issue. | 631 |
A resolution adopted under this division shall be confined to | 632 |
a single purpose and shall specify the amount of the increase in | 633 |
rate that it is necessary to levy, the purpose of the levy, and | 634 |
the number of years during which the increase in rate shall be in | 635 |
effect. The number of years may be any number not exceeding five | 636 |
or, if the levy is for current expenses of the district or for | 637 |
general permanent improvements, for a continuing period of time. | 638 |
(B)(1) The board of education of a municipalqualifying | 639 |
school district, by resolution, may declare that it is necessary | 640 |
to levy a tax in excess of the ten-mill limitation for the purpose | 641 |
of paying the current expenses of the district and of partnering | 642 |
community schools and that the question of the additional tax levy | 643 |
shall be submitted to the electors of the school district at a | 644 |
special election on a day to be specified in the resolution. The | 645 |
resolution shall state the purpose of the levy, the rate of the | 646 |
tax expressed in mills per dollar of taxable value, the number of | 647 |
such mills to be levied for the current expenses of the partnering | 648 |
community schools and the number of such mills to be levied for | 649 |
the current expenses of the school district, the number of years | 650 |
the tax will be levied, and the first year the tax will be levied. | 651 |
The number of years the tax may be levied may be any number not | 652 |
exceeding ten years, or for a continuing period of time. | 653 |
"Shall a levy be imposed by the ......... (insert the name of | 661 |
the municipalqualifying school district) for the purpose of | 662 |
current expenses of the school district and of partnering | 663 |
community schools at a rate not exceeding ...... (insert the | 664 |
number of mills) mills for each one dollar of valuation (of which | 665 |
...... (insert the number of mills to be allocated to partnering | 666 |
community schools) mills is to be allocated to partnering | 667 |
community schools), which amounts to ....... (insert the rate | 668 |
expressed in dollars and cents) for each one hundred dollars of | 669 |
valuation, for ...... (insert the number of years the levy is to | 670 |
be imposed, or that it will be levied for a continuing period of | 671 |
time), beginning ...... (insert first year the tax is to be | 672 |
levied), which will first be payable in calendar year ...... | 673 |
(insert the first calendar year in which the tax would be | 674 |
payable)? | 675 |
Not more than forty-five days after(a) If the municipal | 684 |
qualifying school district receives and deposits each tax | 685 |
distributionis a municipal school district, the board of | 686 |
education shall distribute the partnering community schools amount | 687 |
among the then qualifying community schools not more than | 688 |
forty-five days after the school district receives and deposits | 689 |
each tax distribution. From each tax distribution, each such | 690 |
partnering community school shall receive a portion of the | 691 |
partnering community schools amount in the proportion that the | 692 |
number of its resident students bears to the aggregate number of | 693 |
resident students of all such partnering community schools as of | 694 |
the date of receipt and deposit of the tax distribution. For | 695 |
(b) If the qualifying school district is not a municipal | 696 |
school district, the board of education may distribute all or a | 697 |
portion of the amount in the partnering community schools fund | 698 |
during a fiscal year to partnering community schools that were | 699 |
either sponsored by the district or entered into an agreement | 700 |
pursuant to division (B)(6)(b) of this section on or before the | 701 |
first day of June of the preceding fiscal year. Each such | 702 |
partnering community school shall receive a portion of the amount | 703 |
distributed by the board from the partnering community schools | 704 |
fund during the fiscal year in the proportion that the number of | 705 |
its resident students bears to the aggregate number of resident | 706 |
students of all such partnering community schools as of the date | 707 |
the school district received and deposited the most recent tax | 708 |
distribution. On or before the fifteenth day of June of each | 709 |
fiscal year, the board of education shall announce an estimated | 710 |
allocation to partnering community schools for the ensuing fiscal | 711 |
year. The board is not required to allocate to partnering | 712 |
community schools the entire partnering community schools amount | 713 |
in the fiscal year in which a tax distribution is received and | 714 |
deposited in the partnering community schools fund. The estimated | 715 |
allocation shall be published on the web site of the school | 716 |
district and expressed as a dollar amount per resident student. | 717 |
The actual allocation to community schools in a fiscal year need | 718 |
not conform to the estimate published by the school district so | 719 |
long if the estimate was made in good faith. | 720 |
Distributions by a school district under division (B)(3)(b) | 721 |
of this section shall be made in accordance with distribution | 722 |
agreements entered into by the board of education and each | 723 |
partnering community school eligible for distributions under this | 724 |
division. The distribution agreements shall be certified to the | 725 |
department of education each fiscal year before the thirtieth day | 726 |
of July. Each agreement shall provide for at least three | 727 |
distributions by the school district to the partnering community | 728 |
school during the fiscal year and shall require the initial | 729 |
distribution be made on or before the thirtieth day of July. | 730 |
(4) To the extent an agreement whereby the municipal | 736 |
qualifying school district and a community school endorse each | 737 |
other's programs is necessary for the community school to qualify | 738 |
as a partnering community school under division (B)(6)(b) of this | 739 |
section, the board of education of the school district shall | 740 |
certify to the department of education the agreement along with | 741 |
the determination that such agreement satisfies the requirements | 742 |
of that division. The board's determination is conclusive. | 743 |
(5) For the purposes of Chapter 3317. of the Revised Code or | 744 |
other laws referring to the "taxes charged and payable" for a | 745 |
school district, the taxes charged and payable for a municipal | 746 |
qualifying school district that levies a tax under division (B) of | 747 |
this section includes only the taxes charged and payable under | 748 |
that levy for the current expenses of the school district, and | 749 |
does not include the taxes charged and payable for the current | 750 |
expenses of partnering community schools. The taxes charged and | 751 |
payable for the current expenses of partnering community schools | 752 |
shall not affect the calculation of "state education aid" as | 753 |
defined in section 5751.20 of the Revised Code. | 754 |
(a) "MunicipalQualifying school district" has the same | 756 |
meaningmeans a municipal school district, as defined in section | 757 |
3311.71 of the Revised Code or a school district that has an | 758 |
average daily membership, as reported under division (A) of | 759 |
section 3317.03 of the Revised Code, greater than sixty thousand | 760 |
and the majority of the territory of which district is located in | 761 |
a city with a population greater than seven hundred thousand | 762 |
according to the most recent federal decennial census. | 763 |
(c) "Partnering community schools amount" means the product | 770 |
obtained, as of the receipt and deposit of the tax distribution, | 771 |
by multiplying the amount of a tax distribution by a fraction, the | 772 |
numerator of which is the number of mills per dollar of taxable | 773 |
value of the property tax to be allocated to partnering community | 774 |
schools, and the denominator of which is the total number of mills | 775 |
per dollar of taxable value authorized by the electors in the | 776 |
election held under division (B) of this section, each as set | 777 |
forth in the resolution levying the tax. | 778 |
If the resolution proposes to renew an existing levy imposed | 814 |
under division (B) of this section, the rates allocated to the | 815 |
municipalqualifying school district and to partnering community | 816 |
schools each may be increased or decreased or remain the same, and | 817 |
the total rate may be increased, decreased, or remain the same. | 818 |
The resolution and notice of election shall specify the number of | 819 |
the mills to be levied for the current expenses of the partnering | 820 |
community schools and the number of the mills to be levied for the | 821 |
current expenses of the municipalqualifying school district. | 822 |
A resolution adopted under this section shall go into | 823 |
immediate effect upon its passage, and no publication of the | 824 |
resolution shall be necessary other than that provided for in the | 825 |
notice of election. A copy of the resolution shall immediately | 826 |
after its passing be certified to the board of elections of the | 827 |
proper county in the manner provided by section 5705.25 of the | 828 |
Revised Code. That section shall govern the arrangements for the | 829 |
submission of such question and other matters concerning the | 830 |
election to which that section refers, including publication of | 831 |
notice of the election, except that the election shall be held on | 832 |
the date specified in the resolution. In the case of a resolution | 833 |
adopted under division (B) of this section, the publication of | 834 |
notice of that election shall state the number of the mills to be | 835 |
levied for the current expenses of partnering community schools | 836 |
and the number of the mills to be levied for the current expenses | 837 |
of the municipalqualifying school district. If a majority of the | 838 |
electors voting on the question so submitted in an election vote | 839 |
in favor of the levy, the board of education may make the | 840 |
necessary levy within the school district or, in the case of a | 841 |
qualifying library levy for the support of a library association | 842 |
or private corporation, within the association library district, | 843 |
at the additional rate, or at any lesser rate in excess of the | 844 |
ten-mill limitation on the tax list, for the purpose stated in the | 845 |
resolution. A levy for a continuing period of time may be reduced | 846 |
pursuant to section 5705.261 of the Revised Code. The tax levy | 847 |
shall be included in the next tax budget that is certified to the | 848 |
county budget commission. | 849 |
(D)(1) After the approval of a levy on the current tax list | 850 |
and duplicate for current expenses, for recreational purposes, for | 851 |
community centers provided for in section 755.16 of the Revised | 852 |
Code, or for a public library of the district under division (A) | 853 |
of this section, and prior to the time when the first tax | 854 |
collection from the levy can be made, the board of education may | 855 |
anticipate a fraction of the proceeds of the levy and issue | 856 |
anticipation notes in a principal amount not exceeding fifty per | 857 |
cent of the total estimated proceeds of the levy to be collected | 858 |
during the first year of the levy. | 859 |
(2) After the approval of a levy for general permanent | 860 |
improvements for a specified number of years or for permanent | 861 |
improvements having the purpose specified in division (F) of | 862 |
section 5705.19 of the Revised Code, the board of education may | 863 |
anticipate a fraction of the proceeds of the levy and issue | 864 |
anticipation notes in a principal amount not exceeding fifty per | 865 |
cent of the total estimated proceeds of the levy remaining to be | 866 |
collected in each year over a period of five years after the | 867 |
issuance of the notes. | 868 |
(3) After approval of a levy for general permanent | 874 |
improvements for a continuing period of time, the board of | 875 |
education may anticipate a fraction of the proceeds of the levy | 876 |
and issue anticipation notes in a principal amount not exceeding | 877 |
fifty per cent of the total estimated proceeds of the levy to be | 878 |
collected in each year over a specified period of years, not | 879 |
exceeding ten, after the issuance of the notes. | 880 |
(4) After the approval of a levy on the current tax list and | 886 |
duplicate under division (B) of this section, and prior to the | 887 |
time when the first tax collection from the levy can be made, the | 888 |
board of education may anticipate a fraction of the proceeds of | 889 |
the levy for the current expenses of the school district and issue | 890 |
anticipation notes in a principal amount not exceeding fifty per | 891 |
cent of the estimated proceeds of the levy to be collected during | 892 |
the first year of the levy and allocated to the school district. | 893 |
The portion of the levy proceeds to be allocated to partnering | 894 |
community schools under that division shall not be included in the | 895 |
estimated proceeds anticipated under this division and shall not | 896 |
be used to pay debt charges on any anticipation notes. | 897 |
Sec. 5705.212. (A)(1) The board of education of any school | 906 |
district, at any time and by a vote of two-thirds of all of its | 907 |
members, may declare by resolution that the amount of taxes that | 908 |
may be raised within the ten-mill limitation will be insufficient | 909 |
to provide an adequate amount for the present and future | 910 |
requirements of the school district, that it is necessary to levy | 911 |
not more than five taxes in excess of that limitation for current | 912 |
expenses, and that each of the proposed taxes first will be levied | 913 |
in a different year, over a specified period of time. The board | 914 |
shall identify the taxes proposed under this section as follows: | 915 |
the first tax to be levied shall be called the "original tax." | 916 |
Each tax subsequently levied shall be called an "incremental tax." | 917 |
The rate of each incremental tax shall be identical, but the rates | 918 |
of such incremental taxes need not be the same as the rate of the | 919 |
original tax. The resolution also shall state that the question of | 920 |
these additional taxes shall be submitted to the electors of the | 921 |
school district at a special election. The resolution shall | 922 |
specify separately for each tax proposed: the amount of the | 923 |
increase in rate that it is necessary to levy, expressed | 924 |
separately for the original tax and each incremental tax; that the | 925 |
purpose of the levy is for current expenses; the number of years | 926 |
during which the original tax shall be in effect; a specification | 927 |
that the last year in which the original tax is in effect shall | 928 |
also be the last year in which each incremental tax shall be in | 929 |
effect; and the year in which each tax first is proposed to be | 930 |
levied. The original tax may be levied for any number of years not | 931 |
exceeding ten, or for a continuing period of time. The resolution | 932 |
shall specify the date of holding the special election, which | 933 |
shall not be earlier than ninety days after the adoption and | 934 |
certification of the resolution and shall be consistent with the | 935 |
requirements of section 3501.01 of the Revised Code. | 936 |
(3) A resolution adopted under division (A)(1) or (2) of this | 960 |
section shall go into immediate effect upon its adoption and no | 961 |
publication of the resolution is necessary other than that | 962 |
provided for in the notice of election. Immediately after its | 963 |
adoption, a copy of the resolution shall be certified to the board | 964 |
of elections of the proper county in the manner provided by | 965 |
division (A) of section 5705.251 of the Revised Code, and that | 966 |
division shall govern the arrangements for the submission of the | 967 |
question and other matters concerning the election to which that | 968 |
section refers. The election shall be held on the date specified | 969 |
in the resolution. If a majority of the electors voting on the | 970 |
question so submitted in an election vote in favor of the taxes or | 971 |
a renewal tax, the board of education, if the original or a | 972 |
renewal tax is authorized to be levied for the current year, | 973 |
immediately may make the necessary levy within the school district | 974 |
at the authorized rate, or at any lesser rate in excess of the | 975 |
ten-mill limitation, for the purpose stated in the resolution. No | 976 |
tax shall be imposed prior to the year specified in the resolution | 977 |
as the year in which it is first proposed to be levied. The rate | 978 |
of the original tax and the rate of each incremental tax shall be | 979 |
cumulative, so that the aggregate rate levied in any year is the | 980 |
sum of the rates of both the original tax and all incremental | 981 |
taxes levied in or prior to that year under the same proposal. A | 982 |
tax levied for a continuing period of time under this section may | 983 |
be reduced pursuant to section 5705.261 of the Revised Code. | 984 |
(B) Notwithstanding section 133.30 of the Revised Code, after | 985 |
the approval of a tax to be levied in the current or the | 986 |
succeeding year and prior to the time when the first tax | 987 |
collection from that levy can be made, the board of education may | 988 |
anticipate a fraction of the proceeds of the levy and issue | 989 |
anticipation notes in an amount not to exceed fifty per cent of | 990 |
the total estimated proceeds of the levy to be collected during | 991 |
the first year of the levy. The notes shall be sold as provided in | 992 |
Chapter 133. of the Revised Code. If anticipation notes are | 993 |
issued, they shall mature serially and in substantially equal | 994 |
amounts during each year over a period not to exceed five years; | 995 |
and the amount necessary to pay the interest and principal as the | 996 |
anticipation notes mature shall be deemed appropriated for those | 997 |
purposes from the levy, and appropriations from the levy by the | 998 |
board of education shall be limited each fiscal year to the | 999 |
balance available in excess of that amount. | 1000 |
(C)(1) The board of education of a municipalqualifying | 1006 |
school district, at any time and by a vote of two-thirds of all | 1007 |
its members, may declare by resolution that it is necessary to | 1008 |
levy not more than five taxes in excess of the ten-mill limitation | 1009 |
for the current expenses of the school district and of partnering | 1010 |
community schools, and that each of the proposed taxes first will | 1011 |
be levied in a different year, over a specified period of time. | 1012 |
The board shall identify the taxes proposed under this division in | 1013 |
the same manner as in division (A)(1) of this section. The rate of | 1014 |
each incremental tax shall be identical, but the rates of such | 1015 |
incremental taxes need not be the same as the rate of the original | 1016 |
tax. In addition to the specifications required of the resolution | 1017 |
in division (A) of this section, the resolution shall state the | 1018 |
number of the mills to be levied each year for the current | 1019 |
expenses of the partnering community schools and the number of the | 1020 |
mills to be levied each year for the current expenses of the | 1021 |
school district. The number of mills for the current expenses of | 1022 |
partnering community schools shall be the same for each of the | 1023 |
incremental taxes, and the number of mills for the current | 1024 |
expenses of the municipalqualifying school district shall be the | 1025 |
same for each of the incremental taxes. | 1026 |
(2) The board of education, by a vote of two-thirds of all of | 1032 |
its members, may adopt a resolution proposing to renew taxes | 1033 |
levied other than for a continuing period of time under division | 1034 |
(C)(1) of this section. In such a renewal levy, the rates | 1035 |
allocated to the municipalqualifying school district and to | 1036 |
partnering community schools each may be increased or decreased or | 1037 |
remain the same, and the total rate may be increased, decreased, | 1038 |
or remain the same. In addition to the requirements of division | 1039 |
(A)(2) of this section, the resolution shall state the number of | 1040 |
the mills to be levied for the current expenses of the partnering | 1041 |
community schools and the number of the mills to be levied for the | 1042 |
current expenses of the school district. | 1043 |
(5) Notwithstanding section 133.30 of the Revised Code, after | 1052 |
the approval of a tax to be levied under division (C)(1) or (2) of | 1053 |
this section, in the current or succeeding year and prior to the | 1054 |
time when the first tax collection from that levy can be made, the | 1055 |
board of education may anticipate a fraction of the proceeds of | 1056 |
the levy for the current expenses of the municipalqualifying | 1057 |
school district and issue anticipation notes in a principal amount | 1058 |
not exceeding fifty per cent of the estimated proceeds of the levy | 1059 |
to be collected during the first year of the levy and allocated to | 1060 |
the school district. The portion of levy proceeds to be allocated | 1061 |
to partnering community schools shall not be included in the | 1062 |
estimated proceeds anticipated under this division and shall not | 1063 |
be used to pay debt charges on any anticipation notes. | 1064 |
The notes shall be sold as provided in Chapter 133. of the | 1065 |
Revised Code. If anticipation notes are issued, they shall mature | 1066 |
serially and in substantially equal amounts during each year over | 1067 |
a period not to exceed five years. The amount necessary to pay the | 1068 |
interest and principal as the anticipation notes mature shall be | 1069 |
deemed appropriated for those purposes from the levy, and | 1070 |
appropriations from the levy by the board of education shall be | 1071 |
limited each fiscal year to the balance available in excess of | 1072 |
that amount. | 1073 |
(B) After receiving the county auditor's certification under | 1106 |
division (A) of this section, the board of education of the city, | 1107 |
local, or exempted village school district, by a vote of | 1108 |
two-thirds of all its members, may declare by resolution that the | 1109 |
amount of taxes that can be raised within the ten-mill limitation | 1110 |
will be insufficient to provide an adequate amount for the present | 1111 |
and future requirements of the school district; that it is | 1112 |
necessary to issue general obligation bonds of the school district | 1113 |
for permanent improvements and to levy an additional tax in excess | 1114 |
of the ten-mill limitation to pay debt charges on the bonds and | 1115 |
any anticipatory securities; that it is necessary for a specified | 1116 |
number of years or for a continuing period of time to levy | 1117 |
additional taxes in excess of the ten-mill limitation to provide | 1118 |
funds for the acquisition, construction, enlargement, renovation, | 1119 |
and financing of permanent improvements or to pay for current | 1120 |
operating expenses, or both; and that the question of the bonds | 1121 |
and taxes shall be submitted to the electors of the school | 1122 |
district at a special election, which shall not be earlier than | 1123 |
ninety days after certification of the resolution to the board of | 1124 |
elections, and the date of which shall be consistent with section | 1125 |
3501.01 of the Revised Code. The resolution shall specify all of | 1126 |
the following: | 1127 |
The resolution shall apportion the annual rate of the tax | 1139 |
between current operating expenses and permanent improvements, if | 1140 |
both taxes are proposed. The apportionment may but need not be the | 1141 |
same for each year of the tax, but the respective portions of the | 1142 |
rate actually levied each year for current operating expenses and | 1143 |
permanent improvements shall be limited by the apportionment. The | 1144 |
resolution shall go into immediate effect upon its passage, and no | 1145 |
publication of it is necessary other than that provided in the | 1146 |
notice of election. The board of education shall certify a copy of | 1147 |
the resolution, along with copies of the auditor's estimate and | 1148 |
its resolution under division (A) of this section, to the board of | 1149 |
elections immediately after its adoption. | 1150 |
(C) The board of elections shall make the arrangements for | 1151 |
the submission to the electors of the school district of the | 1152 |
question proposed under division (B) or (J) of this section, and | 1153 |
the election shall be conducted, canvassed, and certified in the | 1154 |
same manner as regular elections in the district for the election | 1155 |
of county officers. The resolution shall be put before the | 1156 |
electors as one ballot question, with a favorable vote indicating | 1157 |
approval of the bond issue, the levy to pay debt charges on the | 1158 |
bonds and any anticipatory securities, the current operating | 1159 |
expenses levy, the permanent improvements levy, and the levy for | 1160 |
the current expenses of a municipalqualifying school district and | 1161 |
of partnering community schools, as those levies may be proposed. | 1162 |
The board of elections shall publish notice of the election in a | 1163 |
newspaper of general circulation in the school district once a | 1164 |
week for two consecutive weeks, or as provided in section 7.16 of | 1165 |
the Revised Code, prior to the election. If a board of elections | 1166 |
operates and maintains a web site, that board also shall post | 1167 |
notice of the election on its web site for thirty days prior to | 1168 |
the election. The notice of election shall state all of the | 1169 |
following: | 1170 |
(1) Issue bonds for the purpose of .......... in the | 1197 |
principal amount of $......, to be repaid annually over a maximum | 1198 |
period of ...... years, and levy a property tax outside the | 1199 |
ten-mill limitation, estimated by the county auditor to average | 1200 |
over the bond repayment period ...... mills for each one dollar of | 1201 |
tax valuation, which amounts to ...... (rate expressed in cents or | 1202 |
dollars and cents, such as "36 cents" or "$1.41") for each $100 of | 1203 |
tax valuation, to pay the annual debt charges on the bonds, and to | 1204 |
pay debt charges on any notes issued in anticipation of those | 1205 |
bonds?" | 1206 |
"(2) Levy an additional property tax to provide funds for the | 1210 |
acquisition, construction, enlargement, renovation, and financing | 1211 |
of permanent improvements at a rate not exceeding ....... mills | 1212 |
for each one dollar of tax valuation, which amounts to ....... | 1213 |
(rate expressed in cents or dollars and cents) for each $100 of | 1214 |
tax valuation, for ...... (number of years of the levy, or a | 1215 |
continuing period of time)? | 1216 |
(E) The board of elections promptly shall certify the results | 1230 |
of the election to the tax commissioner and the county auditor of | 1231 |
the county in which the school district is located. If a majority | 1232 |
of the electors voting on the question vote for it, the board of | 1233 |
education may proceed with issuance of the bonds and with the levy | 1234 |
and collection of the property tax or taxes at the additional rate | 1235 |
or any lesser rate in excess of the ten-mill limitation. Any | 1236 |
securities issued by the board of education under this section are | 1237 |
Chapter 133. securities, as that term is defined in section 133.01 | 1238 |
of the Revised Code. | 1239 |
(3) After the approval of a tax for general, on-going | 1254 |
permanent improvements under this section, the board of education | 1255 |
may anticipate a fraction of the proceeds of such tax and issue | 1256 |
anticipation notes in a principal amount not exceeding fifty per | 1257 |
cent of the total estimated proceeds of the tax to be collected in | 1258 |
each year over a specified period of years, not exceeding ten, | 1259 |
after issuance of the notes. | 1260 |
Anticipation notes under this section shall be issued as | 1261 |
provided in section 133.24 of the Revised Code. Notes issued under | 1262 |
division (F)(1) or (2) of this section shall have principal | 1263 |
payments during each year after the year of their issuance over a | 1264 |
period not to exceed five years, and may have a principal payment | 1265 |
in the year of their issuance. Notes issued under division (F)(3) | 1266 |
of this section shall have principal payments during each year | 1267 |
after the year of their issuance over a period not to exceed ten | 1268 |
years, and may have a principal payment in the year of their | 1269 |
issuance. | 1270 |
(G) A tax for current operating expenses or for permanent | 1271 |
improvements levied under this section for a specified number of | 1272 |
years may be renewed or replaced in the same manner as a tax for | 1273 |
current operating expenses or for permanent improvements levied | 1274 |
under section 5705.21 of the Revised Code. A tax for current | 1275 |
operating expenses or for permanent improvements levied under this | 1276 |
section for a continuing period of time may be decreased in | 1277 |
accordance with section 5705.261 of the Revised Code. | 1278 |
(I) A school district board of education proposing a ballot | 1283 |
measure under this section to generate local resources for a | 1284 |
project under the school building assistance expedited local | 1285 |
partnership program under section 3318.36 of the Revised Code may | 1286 |
combine the questions under division (D) of this section with a | 1287 |
question for the levy of a property tax to generate moneys for | 1288 |
maintenance of the classroom facilities acquired under that | 1289 |
project as prescribed in section 3318.361 of the Revised Code. | 1290 |
(J)(1) After receiving the county auditor's certification | 1291 |
under division (A) of this section, the board of education of a | 1292 |
municipalqualifying school district, by a vote of two-thirds of | 1293 |
all its members, may declare by resolution that it is necessary to | 1294 |
levy a tax in excess of the ten-mill limitation for the purpose of | 1295 |
paying the current expenses of the school district and of | 1296 |
partnering community schools, as defined in section 5705.21 of the | 1297 |
Revised Code; that it is necessary to issue general obligation | 1298 |
bonds of the school district for permanent improvements of the | 1299 |
district and to levy an additional tax in excess of the ten-mill | 1300 |
limitation to pay debt charges on the bonds and any anticipatory | 1301 |
securities; and that the question of the bonds and taxes shall be | 1302 |
submitted to the electors of the school district at a special | 1303 |
election, which shall not be earlier than ninety days after | 1304 |
certification of the resolution to the board of elections, and the | 1305 |
date of which shall be consistent with section 3505.01 of the | 1306 |
Revised Code. | 1307 |
(3) In addition to the required specifications of the | 1317 |
resolution under division (B) of this section, the resolution | 1318 |
shall express the rate of the tax in mills per dollar of taxable | 1319 |
value, state the number of the mills to be levied for the current | 1320 |
expenses of the partnering community schools and the number of the | 1321 |
mills to be levied for the current expenses of the school | 1322 |
district, specify the number of years (not exceeding ten) the tax | 1323 |
will be levied or that it will be levied for a continuing period | 1324 |
of time, and state the first year the tax will be levied. | 1325 |
"Levy an additional property tax for the purpose of the | 1335 |
current expenses of the school district and of partnering | 1336 |
community schools at a rate not exceeding ...... (insert the | 1337 |
number of mills) mills for each one dollar of valuation (of which | 1338 |
...... (insert the number of mills to be allocated to partnering | 1339 |
community schools) mills is to be allocated to partnering | 1340 |
community schools), which amounts to ...... (insert the rate | 1341 |
expressed in dollars and cents) for each one hundred dollars of | 1342 |
valuation, for ...... (insert the number of years the levy is to | 1343 |
be imposed, or that it will be levied for a continuing period of | 1344 |
time)? | 1345 |
(5) After the approval of a tax for the current expenses of | 1348 |
the school district and of partnering community schools under | 1349 |
division (J) of this section, and prior to the time the first | 1350 |
collection and distribution from the levy can be made, the board | 1351 |
of education may anticipate a fraction of the proceeds of the levy | 1352 |
for the current expenses of the school district and issue | 1353 |
anticipation notes in a principal amount not exceeding fifty per | 1354 |
cent of the estimated proceeds of the levy to be collected during | 1355 |
the first year of the levy and allocated to the school district. | 1356 |
The portion of levy proceeds to be allocated to partnering | 1357 |
community schools shall not be included in the estimated proceeds | 1358 |
anticipated under this division and shall not be used to pay debt | 1359 |
charges on any anticipation notes. | 1360 |
(6) A tax for the current expenses of the school district and | 1366 |
of partnering community schools levied under division (J) of this | 1367 |
section for a specified number of years may be renewed or replaced | 1368 |
in the same manner as a tax for the current expenses of a school | 1369 |
district and of partnering community schools levied under division | 1370 |
(B) of section 5705.21 of the Revised Code. A tax for the current | 1371 |
expenses of the school district and of partnering community | 1372 |
schools levied under this division for a continuing period of time | 1373 |
may be decreased in accordance with section 5705.261 of the | 1374 |
Revised Code. | 1375 |
Sec. 5705.251. (A) A copy of a resolution adopted under | 1380 |
section 5705.212 or 5705.213 of the Revised Code shall be | 1381 |
certified by the board of education to the board of elections of | 1382 |
the proper county not less than ninety days before the date of the | 1383 |
election specified in the resolution, and the board of elections | 1384 |
shall submit the proposal to the electors of the school district | 1385 |
at a special election to be held on that date. The board of | 1386 |
elections shall make the necessary arrangements for the submission | 1387 |
of the question or questions to the electors of the school | 1388 |
district, and the election shall be conducted, canvassed, and | 1389 |
certified in the same manner as regular elections in the school | 1390 |
district for the election of county officers. Notice of the | 1391 |
election shall be published in a newspaper of general circulation | 1392 |
in the subdivision once a week for two consecutive weeks, or as | 1393 |
provided in section 7.16 of the Revised Code, prior to the | 1394 |
election. If the board of elections operates and maintains a web | 1395 |
site, the board of elections shall post notice of the election on | 1396 |
its web site for thirty days prior to the election. | 1397 |
(1) In the case of a resolution adopted under section | 1398 |
5705.212 of the Revised Code, the notice shall state separately, | 1399 |
for each tax being proposed, the purpose; the proposed increase in | 1400 |
rate, expressed in dollars and cents for each one hundred dollars | 1401 |
of valuation as well as in mills for each one dollar of valuation; | 1402 |
the number of years during which the increase will be in effect; | 1403 |
and the first calendar year in which the tax will be due. For an | 1404 |
election on the question of a renewal levy, the notice shall state | 1405 |
the purpose; the proposed rate, expressed in dollars and cents for | 1406 |
each one hundred dollars of valuation as well as in mills for each | 1407 |
one dollar of valuation; and the number of years the tax will be | 1408 |
in effect. If the resolution is adopted under division (C) of that | 1409 |
section, the rate of each tax being proposed shall be expressed as | 1410 |
both the total rate and the portion of the total rate to be | 1411 |
allocated to the municipalqualifying school district and the | 1412 |
portion to be allocated to partnering community schools. | 1413 |
(2) In the case of a resolution adopted under section | 1414 |
5705.213 of the Revised Code, the notice shall state the purpose; | 1415 |
the amount proposed to be raised by the tax in the first year it | 1416 |
is levied; the estimated average additional tax rate for the first | 1417 |
year it is proposed to be levied, expressed in mills for each one | 1418 |
dollar of valuation and in dollars and cents for each one hundred | 1419 |
dollars of valuation; the number of years during which the | 1420 |
increase will be in effect; and the first calendar year in which | 1421 |
the tax will be due. The notice also shall state the amount by | 1422 |
which the amount to be raised by the tax may be increased in each | 1423 |
year after the first year. The amount of the allowable increase | 1424 |
may be expressed in terms of a dollar increase over, or a | 1425 |
percentage of, the amount raised by the tax in the immediately | 1426 |
preceding year. For an election on the question of a renewal levy, | 1427 |
the notice shall state the purpose; the amount proposed to be | 1428 |
raised by the tax; the estimated tax rate, expressed in mills for | 1429 |
each one dollar of valuation and in dollars and cents for each one | 1430 |
hundred dollars of valuation; and the number of years the tax will | 1431 |
be in effect. | 1432 |
"Shall the .......... school district be authorized to levy | 1438 |
taxes for current expenses, the aggregate rate of which may | 1439 |
increase in ...... (number) increment(s) of not more than ...... | 1440 |
mill(s) for each dollar of valuation, from an original rate of | 1441 |
...... mill(s) for each dollar of valuation, which amounts to | 1442 |
...... (rate expressed in dollars and cents) for each one hundred | 1443 |
dollars of valuation, to a maximum rate of ...... mill(s) for each | 1444 |
dollar of valuation, which amounts to ...... (rate expressed in | 1445 |
dollars and cents) for each one hundred dollars of valuation? The | 1446 |
original tax is first proposed to be levied in ...... (the first | 1447 |
year of the tax), and the incremental tax in ...... (the first | 1448 |
year of the increment) (if more than one incremental tax is | 1449 |
proposed in the resolution, the first year that each incremental | 1450 |
tax is proposed to be levied shall be stated in the preceding | 1451 |
format, and the increments shall be referred to as the first, | 1452 |
second, third, or fourth increment, depending on their number). | 1453 |
The aggregate rate of tax so authorized will .......... (insert | 1454 |
either, "expire with the original rate of tax which shall be in | 1455 |
effect for ...... years" or "be in effect for a continuing period | 1456 |
of time"). | 1457 |
If the tax is proposed by a municipalqualifying school | 1480 |
district under division (C)(2) of section 5705.212 of the Revised | 1481 |
Code and the total rate and the rates allocated to the school | 1482 |
district and partnering community schools are to remain the same | 1483 |
as those of the levy being renewed, the form of the ballot shall | 1484 |
be modified by adding, after the phrase "each dollar of | 1485 |
valuation," the following: "(of which ...... mills is to be | 1486 |
allocated to partnering community schools)." If the total rate is | 1487 |
to be increased, the form of the ballot shall state that the | 1488 |
proposal is to renew the existing tax with an increase in rate and | 1489 |
shall state the increase in rate, the total rate resulting from | 1490 |
the increase, and, of that rate, the portion of the rate to be | 1491 |
allocated to partnering community schools. If the total rate is to | 1492 |
be decreased, the form of the ballot shall state that the proposal | 1493 |
is to renew a part of the existing tax and shall state the | 1494 |
reduction in rate, the total rate resulting from the decrease, | 1495 |
and, of that rate, the portion of the rate to be allocated to | 1496 |
partnering community schools. | 1497 |
(3) If a tax proposed by a ballot form prescribed in division | 1498 |
(B)(1) or (2) of this section is to be placed on the current tax | 1499 |
list, the form of the ballot shall be modified by adding, after | 1500 |
the statement of the number of years the levy is to be in effect, | 1501 |
the phrase ", commencing in .......... (first year the tax is to | 1502 |
be levied), first due in calendar year .......... (first calendar | 1503 |
year in which the tax shall be due)." | 1504 |
"Shall the ........ school district be authorized to levy the | 1507 |
following tax for current expenses? The tax will first be levied | 1508 |
in ...... (year) to raise ...... (dollars). In the ...... (number | 1509 |
of years) following years, the tax will increase by not more than | 1510 |
...... (per cent or dollar amount of increase) each year, so that, | 1511 |
during ...... (last year of the tax), the tax will raise | 1512 |
approximately ...... (dollars). The county auditor estimates that | 1513 |
the rate of the tax per dollar of valuation will be ...... | 1514 |
mill(s), which amounts to $..... per one hundred dollars of | 1515 |
valuation, both during ...... (first year of the tax) and ...... | 1516 |
mill(s), which amounts to $...... per one hundred dollars of | 1517 |
valuation, during ...... (last year of the tax). The tax will not | 1518 |
be levied after ...... (year). | 1519 |
"Shall the ......... school district be authorized to renew a | 1527 |
tax for current expenses which will raise ......... (dollars), | 1528 |
estimated by the county auditor to be ......... mills for each | 1529 |
dollar of valuation, which amounts to ......... (rate expressed in | 1530 |
dollars and cents) for each one hundred dollars of valuation? The | 1531 |
tax shall be in effect for ......... (the number of years the levy | 1532 |
shall be in effect, or a continuing period of time). | 1533 |
(E) Taxes voted in excess of the ten-mill limitation under | 1550 |
division (B) or (C) of this section shall be certified to the tax | 1551 |
commissioner. If an additional tax is to be placed upon the tax | 1552 |
list of the current year, as specified in the resolution providing | 1553 |
for its submission, the result of the election shall be certified | 1554 |
immediately after the canvass by the board of elections to the | 1555 |
board of education. The board of education immediately shall make | 1556 |
the necessary levy and certify it to the county auditor, who shall | 1557 |
extend it on the tax list for collection. After the first year, | 1558 |
the levy shall be included in the annual tax budget that is | 1559 |
certified to the county budget commission. | 1560 |
Sec. 5705.261. The question of decrease of an increased rate | 1561 |
of levy approved for a continuing period of time by the voters of | 1562 |
a subdivision or, in the case of a qualifying library levy, the | 1563 |
voters of the library district or association library district, | 1564 |
may be initiated by the filing of a petition with the board of | 1565 |
elections of the proper county not less than ninety days before | 1566 |
the general election in any year requesting that an election be | 1567 |
held on such question. Such petition shall state the amount of the | 1568 |
proposed decrease in the rate of levy and shall be signed by | 1569 |
qualified electors residing in the subdivision, library district, | 1570 |
or association library district equal in number to at least ten | 1571 |
per cent of the total number of votes cast in the subdivision, | 1572 |
library district, or association library district for the office | 1573 |
of governor at the most recent general election for that office. | 1574 |
Only one such petition may be filed during each five-year period | 1575 |
following the election at which the voters approved the increased | 1576 |
rate for a continuing period of time. | 1577 |
After determination by it that such petition is valid, the | 1578 |
board of elections shall submit the question to the electors of | 1579 |
the subdivision, library district, or association library district | 1580 |
at the succeeding general election. The election shall be | 1581 |
conducted, canvassed, and certified in the same manner as regular | 1582 |
elections in such subdivision, library district, or association | 1583 |
library district for county offices. Notice of the election shall | 1584 |
be published in a newspaper of general circulation in the district | 1585 |
once a week for two consecutive weeks, or as provided in section | 1586 |
7.16 of the Revised Code, prior to the election. If the board of | 1587 |
elections operates and maintains a web site, the board of | 1588 |
elections shall post notice of the election on its web site for | 1589 |
thirty days prior to the election. The notice shall state the | 1590 |
purpose, the amount of the proposed decrease in rate, and the time | 1591 |
and place of the election. The form of the ballot cast at such | 1592 |
election shall be prescribed by the secretary of state. The | 1593 |
question covered by such petition shall be submitted as a separate | 1594 |
proposition but it may be printed on the same ballot with any | 1595 |
other propositions submitted at the same election other than the | 1596 |
election of officers. If a majority of the qualified electors | 1597 |
voting on the question of a decrease at such election approve the | 1598 |
proposed decrease in rate, the result of the election shall be | 1599 |
certified immediately after the canvass by the board of elections | 1600 |
to the appropriate taxing authority, which shall thereupon, after | 1601 |
the current year, cease to levy such increased rate or levy such | 1602 |
tax at such reduced rate upon the duplicate of the subdivision, | 1603 |
library district, or association library district. If notes have | 1604 |
been issued in anticipation of the collection of such levy, the | 1605 |
taxing authority shall continue to levy and collect under | 1606 |
authority of the election authorizing the original levy such | 1607 |
amounts as will be sufficient to pay the principal of and interest | 1608 |
on such anticipation notes as the same fall due. | 1609 |
In the case of a levy for the current expenses of a municipal | 1610 |
qualifying school district and of partnering community schools | 1611 |
imposed under section 5705.192, division (B) of section 5705.21, | 1612 |
division (C) of section 5705.212, or division (J) of section | 1613 |
5705.218 of the Revised Code for a continuing period of time, the | 1614 |
rate allocated to the school district and to partnering community | 1615 |
schools shall each be decreased by a number of mills per dollar | 1616 |
that is proportionate to the decrease in the rate of the levy in | 1617 |
proportion to the rate at which the levy was imposed before the | 1618 |
decrease. | 1619 |
Section 3. The board of education of a school district that, | 1623 |
on the effective date of this section, has an average daily | 1624 |
membership, as reported under division (A) of section 3317.03 of | 1625 |
the Revised Code, greater than 60,000 and the majority of the | 1626 |
territory of which is located in a city with a population greater | 1627 |
than 700,000 according to the most recent federal decennial | 1628 |
census, shall, by resolution adopted within thirty days after that | 1629 |
effective date, submit to the electors of the school district the | 1630 |
question of a levy for the purpose of paying the current expenses | 1631 |
of the district and of partnering community schools, as defined in | 1632 |
section 5709.21 of the Revised Code, as authorized under division | 1633 |
(B) of section 5705.21, division (C) of section 5705.212, or | 1634 |
division (J) of section 5705.218 of the Revised Code. The question | 1635 |
shall be submitted to the electors of the school district at the | 1636 |
next general or special election occurring at least ninety days | 1637 |
after the effective date of this section. | 1638 |
Section 4. Sections 5705.21 and 5705.261 of the Revised Code | 1639 |
are presented in this act as composites of the sections as amended | 1640 |
by both Sub. H.B. 525 and Am. S.B. 321 of the 129th General | 1641 |
Assembly. The General Assembly, applying the principle stated in | 1642 |
division (B) of section 1.52 of the Revised Code that amendments | 1643 |
are to be harmonized if reasonably capable of simultaneous | 1644 |
operation, finds that the composites are the resulting versions of | 1645 |
the sections in effect prior to the effective date of the sections | 1646 |
as presented in this act. | 1647 |
Section 5. This act is hereby declared to be an emergency | 1648 |
measure necessary for the immediate preservation of the public | 1649 |
peace, health, and safety. The reason for such necessity is to | 1650 |
provide for timely creation of the position of independent | 1651 |
auditor, authorization of revenue-sharing taxes, and new community | 1652 |
sponsor authorization for a qualifying large urban school | 1653 |
district. Therefore, this act shall go into immediate effect. | 1654 |