As Re-referred by the House Rules and Reference Committee

130th General Assembly Regular Session 2013-2014

Am. H. B. No. 198

Representatives Butler, Burkley 

Cosponsors: Representatives Adams, J., Boose, Brenner, Ruhl, Perales, Henne 

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A BILL

To amend sections 5709.40, 5709.73, 5709.78, and

1

5709.911 of the Revised Code to establish a

2

procedure by which political subdivisions

3

proposing a tax increment financing (TIF)

4

incentive district are required to provide notice

5

to the record owner of each parcel within the

6

proposed incentive district before adopting the

7

TIF resolution, and to permit such owners to

8

exclude their parcels from the incentive district

9

by submitting a written response.

10

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

Section 1.  That sections 5709.40, 5709.73, 5709.78, and	11
5709.911 of the Revised Code be amended to read as follows:	12

Sec. 5709.40.  (A) As used in this section:

13

(1) "Blighted area" and "impacted city" have the same	14
meanings as in section 1728.01 of the Revised Code.	15

(2) "Business day" means a day of the week excluding	16
Saturday, Sunday, and a legal holiday as defined under section	17
1.14 of the Revised Code.	18

(3) "Housing renovation" means a project carried out for	19
residential purposes.	20

(4) "Improvement" means the increase in the assessed value of	21
any real property that would first appear on the tax list and	22
duplicate of real and public utility property after the effective	23
date of an ordinance adopted under this section were it not for	24
the exemption granted by that ordinance.	25

(5) "Incentive district" means an area of not more than three	26
hundred acres in size that is a square, or that is a rectangle	27
having two longer sides that are not more than twice the length of	28
the two shorter sides, and that is enclosed by a continuous	29
boundary in which a project is being, or will be, undertaken and	30
having one or more of the following distress characteristics:	31

(a) At least fifty-one per cent of the residents of the	32
district have incomes of less than eighty per cent of the median	33
income of residents of the political subdivision in which the	34
district is located, as determined in the same manner specified	35
under section 119(b) of the "Housing and Community Development Act	36
of 1974," 88 Stat. 633, 42 U.S.C. 5318, as amended;	37

(b) The average rate of unemployment in the district during	38
the most recent twelve-month period for which data are available	39
is equal to at least one hundred fifty per cent of the average	40
rate of unemployment for this state for the same period.	41

(c) At least twenty per cent of the people residing in the	42
district live at or below the poverty level as defined in the	43
federal Housing and Community Development Act of 1974, 42 U.S.C.	44
5301, as amended, and regulations adopted pursuant to that act.	45

(d) The district is a blighted area.

46

(e) The district is in a situational distress area as	47
designated by the director of development under division (F) of	48
section 122.23 of the Revised Code.	49

(f) As certified by the engineer for the political	50
subdivision, the public infrastructure serving the district is	51
inadequate to meet the development needs of the district as	52
evidenced by a written economic development plan or urban renewal	53
plan for the district that has been adopted by the legislative	54
authority of the subdivision.	55

(g) The district is comprised entirely of unimproved land	56
that is located in a distressed area as defined in section 122.23	57
of the Revised Code.	58

(6) "Project" means development activities undertaken on one	59
or more parcels, including, but not limited to, construction,	60
expansion, and alteration of buildings or structures, demolition,	61
remediation, and site development, and any building or structure	62
that results from those activities.	63

(7) "Public infrastructure improvement" includes, but is not	64
limited to, public roads and highways; water and sewer lines;	65
environmental remediation; land acquisition, including acquisition	66
in aid of industry, commerce, distribution, or research;	67
demolition, including demolition on private property when	68
determined to be necessary for economic development purposes;	69
stormwater and flood remediation projects, including such projects	70
on private property when determined to be necessary for public	71
health, safety, and welfare; the provision of gas, electric, and	72
communications service facilities; and the enhancement of public	73
waterways through improvements that allow for greater public	74
access.	75

(B) The legislative authority of a municipal corporation, by	76
ordinance, may declare improvements to certain parcels of real	77
property located in the municipal corporation to be a public	78
purpose. Improvements with respect to a parcel that is used or to	79
be used for residential purposes may be declared a public purpose	80
under this division only if the parcel is located in a blighted	81
area of an impacted city. For this purpose, "parcel that is used	82
or to be used for residential purposes" means a parcel that, as	83
improved, is used or to be used for purposes that would cause the	84
tax commissioner to classify the parcel as residential property in	85
accordance with rules adopted by the commissioner under section	86
5713.041 of the Revised Code. Except with the approval under	87
division (D) of this section of the board of education of each	88
city, local, or exempted village school district within which the	89
improvements are located, not more than seventy-five per cent of	90
an improvement thus declared to be a public purpose may be	91
exempted from real property taxation for a period of not more than	92
ten years. The ordinance shall specify the percentage of the	93
improvement to be exempted from taxation and the life of the	94
exemption.	95

An ordinance adopted or amended under this division shall	96
designate the specific public infrastructure improvements made, to	97
be made, or in the process of being made by the municipal	98
corporation that directly benefit, or that once made will directly	99
benefit, the parcels for which improvements are declared to be a	100
public purpose. The service payments provided for in section	101
5709.42 of the Revised Code shall be used to finance the public	102
infrastructure improvements designated in the ordinance, for the	103
purpose described in division (D)(1) of this section or as	104
provided in section 5709.43 of the Revised Code.	105

(C)(1) The legislative authority of a municipal corporation	106
may adopt an ordinance creating an incentive district and	107
declaring improvements to all of the parcels within the district	108
to be a public purpose and, except as provided in division	109
(F)(C)(2) of this section, exempt from taxation as provided in	110
this section, but no legislative authority of a municipal	111
corporation that has a population that exceeds twenty-five	112
thousand, as shown by the most recent federal decennial census,	113
shall adopt an ordinance that creates an incentive district if the	114
sum of the taxable value of real property in the proposed district	115
for the preceding tax year and the taxable value of all real	116
property in the municipal corporation that would have been taxable	117
in the preceding year were it not for the fact that the property	118
was in an existing incentive district and therefore exempt from	119
taxation exceeds twenty-five per cent of the taxable value of real	120
property in the municipal corporation for the preceding tax year.	121
The ordinance shall delineate the boundary of the proposed	122
district and specifically identify each parcel within the	123
district. A proposed district may not include any parcel that is	124
or has been exempted from taxation under division (B) of this	125
section or that is or has been within another district created	126
under this division. An ordinance may create more than one such	127
district, and more than one ordinance may be adopted under	128
division (C)(1) of this section.	129

(2)(a) Not later than thirty days prior to adopting an	130
ordinance under division (C)(1) of this section, if the municipal	131
corporation intends to apply for exemptions from taxation under	132
section 5709.911 of the Revised Code on behalf of owners of real	133
property located within the proposed incentive district, the	134
legislative authority of a municipal corporation shall conduct a	135
public hearing on the proposed ordinance. Not later than thirty	136
days prior to the public hearing, the legislative authority shall	137
give notice of the public hearing and the proposed ordinance by	138
first class mail to every real property owner whose property is	139
located within the boundaries of the proposed incentive district	140
that is the subject of the proposed ordinance. The notice shall	141
inform the property owner of the owner's right to exclude the	142
owner's property from the incentive district if the owner's entire	143
parcel of property will not be located within the boundaries of	144
the district, by submitting a written response in accordance with	145
division (C)(2)(b) of this section. The notice also shall include	146
information detailing the required contents of the response, the	147
address to which the response may be mailed, and the deadline for	148
submitting the response.	149

(b) Any owner of real property located within the boundaries	150
of an incentive district proposed under division (C)(1) of this	151
section may exclude the property from the proposed incentive	152
district by submitting a written response to the legislative	153
authority of the municipal corporation not later than forty-five	154
days after the postmark date on the notice required under division	155
(C)(2)(a) of this section. The response shall be sent by first	156
class mail or delivered in person at a public hearing held by the	157
legislative authority under division (C)(2)(a) of this section.	158
The response shall conform to any content requirements that may be	159
established by the municipal corporation and included in the	160
notice provided under division (C)(2)(a) of this section. In the	161
response, property owners may identify a parcel by street address,	162
by the manner in which it is identified in the ordinance, or by	163
other means allowing the identity of the parcel to be ascertained.	164

(c) Before adopting an ordinance under division (C)(1) of	165
this section, the legislative authority of a municipal corporation	166
shall amend the ordinance to exclude any parcel for which a	167
written response has been submitted under division (C)(2)(b) of	168
this section. A municipal corporation shall not apply for	169
exemptions from taxation under section 5709.911 of the Revised	170
Code for any parcel of property for which a written response has	171
been submitted under division (C)(2)(b) of this section, and	172
service payments may not be required from the owner of the parcel.	173
Improvements to a parcel excluded from an incentive district under	174
this division may be exempted from taxation under division (B) of	175
this section pursuant to an ordinance adopted under that division	176
or under any other section of the Revised Code under which the	177
parcel qualifies.	178

(3)(a) An ordinance adopted under division (C)(1) of this	179
section shall specify the life of the incentive district and the	180
percentage of the improvements to be exempted, shall designate the	181
public infrastructure improvements made, to be made, or in the	182
process of being made, that benefit or serve, or, once made, will	183
benefit or serve all of the parcels in the district. The ordinance	184
also shall identify one or more specific projects being, or to be,	185
undertaken in the district that place additional demand on the	186
public infrastructure improvements designated in the ordinance.	187
The project identified may, but need not be, the project under	188
division (C)(3)(b) of this section that places real property in	189
use for commercial or industrial purposes. Except as otherwise	190
permitted under that division, the service payments provided for	191
in section 5709.42 of the Revised Code shall be used to finance	192
the designated public infrastructure improvements, for the purpose	193
described in division (D)(1) or, (E), or (F) of this section, or	194
as provided in section 5709.43 of the Revised Code.	195

An ordinance adopted under division (C)(1) of this section on	196
or after March 30, 2006, shall not designate police or fire	197
equipment as public infrastructure improvements, and no service	198
payment provided for in section 5709.42 of the Revised Code and	199
received by the municipal corporation under the ordinance shall be	200
used for police or fire equipment.	201

(b) An ordinance adopted under division (C)(1) of this	202
section may authorize the use of service payments provided for in	203
section 5709.42 of the Revised Code for the purpose of housing	204
renovations within the incentive district, provided that the	205
ordinance also designates public infrastructure improvements that	206
benefit or serve the district, and that a project within the	207
district places real property in use for commercial or industrial	208
purposes. Service payments may be used to finance or support	209
loans, deferred loans, and grants to persons for the purpose of	210
housing renovations within the district. The ordinance shall	211
designate the parcels within the district that are eligible for	212
housing renovation. The ordinance shall state separately the	213
amounts or the percentages of the expected aggregate service	214
payments that are designated for each public infrastructure	215
improvement and for the general purpose of housing renovations.	216

(4) Except with the approval of the board of education of	217
each city, local, or exempted village school district within the	218
territory of which the incentive district is or will be located,	219
and subject to division (E) of this section, the life of an	220
incentive district shall not exceed ten years, and the percentage	221
of improvements to be exempted shall not exceed seventy-five per	222
cent. With approval of the board of education, the life of a	223
district may be not more than thirty years, and the percentage of	224
improvements to be exempted may be not more than one hundred per	225
cent. The approval of a board of education shall be obtained in	226
the manner provided in division (D) of this section.	227

(D)(1) If the ordinance declaring improvements to a parcel to	228
be a public purpose or creating an incentive district specifies	229
that payments in lieu of taxes provided for in section 5709.42 of	230
the Revised Code shall be paid to the city, local, or exempted	231
village, and joint vocational school district in which the parcel	232
or incentive district is located in the amount of the taxes that	233
would have been payable to the school district if the improvements	234
had not been exempted from taxation, the percentage of the	235
improvement that may be exempted from taxation may exceed	236
seventy-five per cent, and the exemption may be granted for up to	237
thirty years, without the approval of the board of education as	238
otherwise required under division (D)(2) of this section.	239

(2) Improvements with respect to a parcel may be exempted	240
from taxation under division (B) of this section, and improvements	241
to parcels within an incentive district may be exempted from	242
taxation under division (C) of this section, for up to ten years	243
or, with the approval under this paragraph of the board of	244
education of the city, local, or exempted village school district	245
within which the parcel or district is located, for up to thirty	246
years. The percentage of the improvement exempted from taxation	247
may, with such approval, exceed seventy-five per cent, but shall	248
not exceed one hundred per cent. Not later than forty-five	249
business days prior to adopting an ordinance under this section	250
declaring improvements to be a public purpose that is subject to	251
approval by a board of education under this division, the	252
legislative authority shall deliver to the board of education a	253
notice stating its intent to adopt an ordinance making that	254
declaration. The notice regarding improvements with respect to a	255
parcel under division (B) of this section shall identify the	256
parcels for which improvements are to be exempted from taxation,	257
provide an estimate of the true value in money of the	258
improvements, specify the period for which the improvements would	259
be exempted from taxation and the percentage of the improvement	260
that would be exempted, and indicate the date on which the	261
legislative authority intends to adopt the ordinance. The notice	262
regarding improvements to parcels within an incentive district	263
under division (C) of this section shall delineate the boundaries	264
of the district, specifically identify each parcel within the	265
district, identify each anticipated improvement in the district,	266
provide an estimate of the true value in money of each such	267
improvement, specify the life of the district and the percentage	268
of improvements that would be exempted, and indicate the date on	269
which the legislative authority intends to adopt the ordinance.	270
The board of education, by resolution adopted by a majority of the	271
board, may approve the exemption for the period or for the	272
exemption percentage specified in the notice; may disapprove the	273
exemption for the number of years in excess of ten, may disapprove	274
the exemption for the percentage of the improvement to be exempted	275
in excess of seventy-five per cent, or both; or may approve the	276
exemption on the condition that the legislative authority and the	277
board negotiate an agreement providing for compensation to the	278
school district equal in value to a percentage of the amount of	279
taxes exempted in the eleventh and subsequent years of the	280
exemption period or, in the case of exemption percentages in	281
excess of seventy-five per cent, compensation equal in value to a	282
percentage of the taxes that would be payable on the portion of	283
the improvement in excess of seventy-five per cent were that	284
portion to be subject to taxation, or other mutually agreeable	285
compensation. If an agreement is negotiated between the	286
legislative authority and the board to compensate the school	287
district for all or part of the taxes exempted, including	288
agreements for payments in lieu of taxes under section 5709.42 of	289
the Revised Code, the legislative authority shall compensate the	290
joint vocational school district within which the parcel or	291
district is located at the same rate and under the same terms	292
received by the city, local, or exempted village school district.	293

(3) The board of education shall certify its resolution to	294
the legislative authority not later than fourteen days prior to	295
the date the legislative authority intends to adopt the ordinance	296
as indicated in the notice. If the board of education and the	297
legislative authority negotiate a mutually acceptable compensation	298
agreement, the ordinance may declare the improvements a public	299
purpose for the number of years specified in the ordinance or, in	300
the case of exemption percentages in excess of seventy-five per	301
cent, for the exemption percentage specified in the ordinance. In	302
either case, if the board and the legislative authority fail to	303
negotiate a mutually acceptable compensation agreement, the	304
ordinance may declare the improvements a public purpose for not	305
more than ten years, and shall not exempt more than seventy-five	306
per cent of the improvements from taxation. If the board fails to	307
certify a resolution to the legislative authority within the time	308
prescribed by this division, the legislative authority thereupon	309
may adopt the ordinance and may declare the improvements a public	310
purpose for up to thirty years, or, in the case of exemption	311
percentages proposed in excess of seventy-five per cent, for the	312
exemption percentage specified in the ordinance. The legislative	313
authority may adopt the ordinance at any time after the board of	314
education certifies its resolution approving the exemption to the	315
legislative authority, or, if the board approves the exemption on	316
the condition that a mutually acceptable compensation agreement be	317
negotiated, at any time after the compensation agreement is agreed	318
to by the board and the legislative authority.	319

(4) If a board of education has adopted a resolution waiving	320
its right to approve exemptions from taxation under this section	321
and the resolution remains in effect, approval of exemptions by	322
the board is not required under division (D) of this section. If a	323
board of education has adopted a resolution allowing a legislative	324
authority to deliver the notice required under division (D) of	325
this section fewer than forty-five business days prior to the	326
legislative authority's adoption of the ordinance, the legislative	327
authority shall deliver the notice to the board not later than the	328
number of days prior to such adoption as prescribed by the board	329
in its resolution. If a board of education adopts a resolution	330
waiving its right to approve agreements or shortening the	331
notification period, the board shall certify a copy of the	332
resolution to the legislative authority. If the board of education	333
rescinds such a resolution, it shall certify notice of the	334
rescission to the legislative authority.	335

(5) If the legislative authority is not required by division	336
(D) of this section to notify the board of education of the	337
legislative authority's intent to declare improvements to be a	338
public purpose, the legislative authority shall comply with the	339
notice requirements imposed under section 5709.83 of the Revised	340
Code, unless the board has adopted a resolution under that section	341
waiving its right to receive such a notice.	342

(E)(1) If a proposed ordinance under division (C)(1) of this	343
section exempts improvements with respect to a parcel within an	344
incentive district for more than ten years, or the percentage of	345
the improvement exempted from taxation exceeds seventy-five per	346
cent, not later than forty-five business days prior to adopting	347
the ordinance the legislative authority of the municipal	348
corporation shall deliver to the board of county commissioners of	349
the county within which the incentive district will be located a	350
notice that states its intent to adopt an ordinance creating an	351
incentive district. The notice shall include a copy of the	352
proposed ordinance, identify the parcels for which improvements	353
are to be exempted from taxation, provide an estimate of the true	354
value in money of the improvements, specify the period of time for	355
which the improvements would be exempted from taxation, specify	356
the percentage of the improvements that would be exempted from	357
taxation, and indicate the date on which the legislative authority	358
intends to adopt the ordinance.	359

(2) The board of county commissioners, by resolution adopted	360
by a majority of the board, may object to the exemption for the	361
number of years in excess of ten, may object to the exemption for	362
the percentage of the improvement to be exempted in excess of	363
seventy-five per cent, or both. If the board of county	364
commissioners objects, the board may negotiate a mutually	365
acceptable compensation agreement with the legislative authority.	366
In no case shall the compensation provided to the board exceed the	367
property taxes forgone due to the exemption. If the board of	368
county commissioners objects, and the board and legislative	369
authority fail to negotiate a mutually acceptable compensation	370
agreement, the ordinance adopted under division (C)(1) of this	371
section shall provide to the board compensation in the eleventh	372
and subsequent years of the exemption period equal in value to not	373
more than fifty per cent of the taxes that would be payable to the	374
county or, if the board's objection includes an objection to an	375
exemption percentage in excess of seventy-five per cent,	376
compensation equal in value to not more than fifty per cent of the	377
taxes that would be payable to the county, on the portion of the	378
improvement in excess of seventy-five per cent, were that portion	379
to be subject to taxation. The board of county commissioners shall	380
certify its resolution to the legislative authority not later than	381
thirty days after receipt of the notice.	382

(3) If the board of county commissioners does not object or	383
fails to certify its resolution objecting to an exemption within	384
thirty days after receipt of the notice, the legislative authority	385
may adopt the ordinance, and no compensation shall be provided to	386
the board of county commissioners. If the board timely certifies	387
its resolution objecting to the ordinance, the legislative	388
authority may adopt the ordinance at any time after a mutually	389
acceptable compensation agreement is agreed to by the board and	390
the legislative authority, or, if no compensation agreement is	391
negotiated, at any time after the legislative authority agrees in	392
the proposed ordinance to provide compensation to the board of	393
fifty per cent of the taxes that would be payable to the county in	394
the eleventh and subsequent years of the exemption period or on	395
the portion of the improvement in excess of seventy-five per cent,	396
were that portion to be subject to taxation.	397

(F) Service payments in lieu of taxes that are attributable	398
to any amount by which the effective tax rate of either a renewal	399
levy with an increase or a replacement levy exceeds the effective	400
tax rate of the levy renewed or replaced, or that are attributable	401
to an additional levy, for a levy authorized by the voters for any	402
of the following purposes on or after January 1, 2006, and which	403
are provided pursuant to an ordinance creating an incentive	404
district under division (C)(1) of this section that is adopted on	405
or after January 1, 2006, shall be distributed to the appropriate	406
taxing authority as required under division (C) of section 5709.42	407
of the Revised Code in an amount equal to the amount of taxes from	408
that additional levy or from the increase in the effective tax	409
rate of such renewal or replacement levy that would have been	410
payable to that taxing authority from the following levies were it	411
not for the exemption authorized under division (C) of this	412
section:	413

(1) A tax levied under division (L) of section 5705.19 or	414
section 5705.191 of the Revised Code for community mental	415
retardation and developmental disabilities programs and services	416
pursuant to Chapter 5126. of the Revised Code;	417

(2) A tax levied under division (Y) of section 5705.19 of the	418
Revised Code for providing or maintaining senior citizens services	419
or facilities;	420

(3) A tax levied under section 5705.22 of the Revised Code	421
for county hospitals;	422

(4) A tax levied by a joint-county district or by a county	423
under section 5705.19, 5705.191, or 5705.221 of the Revised Code	424
for alcohol, drug addiction, and mental health services or	425
facilities;	426

(5) A tax levied under section 5705.23 of the Revised Code	427
for library purposes;	428

(6) A tax levied under section 5705.24 of the Revised Code	429
for the support of children services and the placement and care of	430
children;	431

(7) A tax levied under division (Z) of section 5705.19 of the	432
Revised Code for the provision and maintenance of zoological park	433
services and facilities under section 307.76 of the Revised Code;	434

(8) A tax levied under section 511.27 or division (H) of	435
section 5705.19 of the Revised Code for the support of township	436
park districts;	437

(9) A tax levied under division (A), (F), or (H) of section	438
5705.19 of the Revised Code for parks and recreational purposes of	439
a joint recreation district organized pursuant to division (B) of	440
section 755.14 of the Revised Code;	441

(10) A tax levied under section 1545.20 or 1545.21 of the	442
Revised Code for park district purposes;	443

(11) A tax levied under section 5705.191 of the Revised Code	444
for the purpose of making appropriations for public assistance;	445
human or social services; public relief; public welfare; public	446
health and hospitalization; and support of general hospitals;	447

(12) A tax levied under section 3709.29 of the Revised Code	448
for a general health district program.	449

(G) An exemption from taxation granted under this section	450
commences with the tax year specified in the ordinance so long as	451
the year specified in the ordinance commences after the effective	452
date of the ordinance. If the ordinance specifies a year	453
commencing before the effective date of the resolution or	454
specifies no year whatsoever, the exemption commences with the tax	455
year in which an exempted improvement first appears on the tax	456
list and duplicate of real and public utility property and that	457
commences after the effective date of the ordinance. Except as	458
otherwise provided in this division, the exemption ends on the	459
date specified in the ordinance as the date the improvement ceases	460
to be a public purpose or the incentive district expires, or ends	461
on the date on which the public infrastructure improvements and	462
housing renovations are paid in full from the municipal public	463
improvement tax increment equivalent fund established under	464
division (A) of section 5709.43 of the Revised Code, whichever	465
occurs first. The exemption of an improvement with respect to a	466
parcel or within an incentive district may end on a later date, as	467
specified in the ordinance, if the legislative authority and the	468
board of education of the city, local, or exempted village school	469
district within which the parcel or district is located have	470
entered into a compensation agreement under section 5709.82 of the	471
Revised Code with respect to the improvement, and the board of	472
education has approved the term of the exemption under division	473
(D)(2) of this section, but in no case shall the improvement be	474
exempted from taxation for more than thirty years. Exemptions	475
shall be claimed and allowed in the same manner as in the case of	476
other real property exemptions. If an exemption status changes	477
during a year, the procedure for the apportionment of the taxes	478
for that year is the same as in the case of other changes in tax	479
exemption status during the year.	480

(H) Additional municipal financing of public infrastructure	481
improvements and housing renovations may be provided by any	482
methods that the municipal corporation may otherwise use for	483
financing such improvements or renovations. If the municipal	484
corporation issues bonds or notes to finance the public	485
infrastructure improvements and housing renovations and pledges	486
money from the municipal public improvement tax increment	487
equivalent fund to pay the interest on and principal of the bonds	488
or notes, the bonds or notes are not subject to Chapter 133. of	489
the Revised Code.	490

(I) The municipal corporation, not later than fifteen days	491
after the adoption of an ordinance under this section, shall	492
submit to the director of development services a copy of the	493
ordinance. On or before the thirty-first day of March of each	494
year, the municipal corporation shall submit a status report to	495
the director of development services. The report shall indicate,	496
in the manner prescribed by the director, the progress of the	497
project during each year that an exemption remains in effect,	498
including a summary of the receipts from service payments in lieu	499
of taxes; expenditures of money from the funds created under	500
section 5709.43 of the Revised Code; a description of the public	501
infrastructure improvements and housing renovations financed with	502
such expenditures; and a quantitative summary of changes in	503
employment and private investment resulting from each project.	504

(J) Nothing in this section shall be construed to prohibit a	505
legislative authority from declaring to be a public purpose	506
improvements with respect to more than one parcel.	507

(K) If a parcel is located in a new community district in	508
which the new community authority imposes a community development	509
charge on the basis of rentals received from leases of real	510
property as described in division (L)(2) of section 349.01 of the	511
Revised Code, the parcel may not be exempted from taxation under	512
this section.	513

Sec. 5709.73.  (A) As used in this section and section	514
5709.74 of the Revised Code:	515

(1) "Business day" means a day of the week excluding	516
Saturday, Sunday, and a legal holiday as defined in section 1.14	517
of the Revised Code.	518

(2) "Further improvements" or "improvements" means the	519
increase in the assessed value of real property that would first	520
appear on the tax list and duplicate of real and public utility	521
property after the effective date of a resolution adopted under	522
this section were it not for the exemption granted by that	523
resolution. For purposes of division (B) of this section,	524
"improvements" do not include any property used or to be used for	525
residential purposes. For this purpose, "property that is used or	526
to be used for residential purposes" means property that, as	527
improved, is used or to be used for purposes that would cause the	528
tax commissioner to classify the property as residential property	529
in accordance with rules adopted by the commissioner under section	530
5713.041 of the Revised Code.	531

(3) "Housing renovation" means a project carried out for	532
residential purposes.	533

(4) "Incentive district" has the same meaning as in section	534
5709.40 of the Revised Code, except that a blighted area is in the	535
unincorporated area of a township.	536

(5) "Project" and "public infrastructure improvement" have	537
the same meanings as in section 5709.40 of the Revised Code.	538

(B) A board of township trustees may, by unanimous vote,	539
adopt a resolution that declares to be a public purpose any public	540
infrastructure improvements made that are necessary for the	541
development of certain parcels of land located in the	542
unincorporated area of the township. Except with the approval	543
under division (D) of this section of the board of education of	544
each city, local, or exempted village school district within which	545
the improvements are located, the resolution may exempt from real	546
property taxation not more than seventy-five per cent of further	547
improvements to a parcel of land that directly benefits from the	548
public infrastructure improvements, for a period of not more than	549
ten years. The resolution shall specify the percentage of the	550
further improvements to be exempted and the life of the exemption.	551

(C)(1) A board of township trustees may adopt, by unanimous	552
vote, a resolution creating an incentive district and declaring	553
improvements to all of the parcels within the district to be a	554
public purpose and, except as provided in division (F)(C)(2) of	555
this section, exempt from taxation as provided in this section,	556
but no board of township trustees of a township that has a	557
population that exceeds twenty-five thousand, as shown by the most	558
recent federal decennial census, shall adopt a resolution that	559
creates an incentive district if the sum of the taxable value of	560
real property in the proposed district for the preceding tax year	561
and the taxable value of all real property in the township that	562
would have been taxable in the preceding year were it not for the	563
fact that the property was in an existing incentive district and	564
therefore exempt from taxation exceeds twenty-five per cent of the	565
taxable value of real property in the township for the preceding	566
tax year. The district shall be located within the unincorporated	567
area of the township and shall not include any territory that is	568
included within a district created under division (B) of section	569
5709.78 of the Revised Code. The resolution shall delineate the	570
boundary of the proposed district and specifically identify each	571
parcel within the district. A proposed district may not include	572
any parcel that is or has been exempted from taxation under	573
division (B) of this section or that is or has been within another	574
district created under this division. A resolution may create more	575
than one such district, and more than one resolution may be	576
adopted under division (C)(1) of this section.	577

(2)(a) Not later than thirty days prior to adopting a	578
resolution under division (C)(1) of this section, if the township	579
intends to apply for exemptions from taxation under section	580
5709.911 of the Revised Code on behalf of owners of real property	581
located within the proposed incentive district, the board shall	582
conduct a public hearing on the proposed resolution. Not later	583
than thirty days prior to the public hearing, the board shall give	584
notice of the public hearing and the proposed resolution by first	585
class mail to every real property owner whose property is located	586
within the boundaries of the proposed incentive district that is	587
the subject of the proposed resolution. The notice shall inform	588
the property owner of the owner's right to exclude the owner's	589
property from the incentive district if the owner's entire parcel	590
of property will not be located within the boundaries of the	591
district, by submitting a written response in accordance with	592
division (C)(2)(b) of this section. The notice also shall include	593
information detailing the required contents of the response, the	594
address to which the response may be mailed, and the deadline for	595
submitting the response.	596

(b) Any owner of real property located within the boundaries	597
of an incentive district proposed under division (C)(1) of this	598
section may exclude the property from the proposed incentive	599
district by submitting a written response to the board not later	600
than forty-five days after the postmark date on the notice	601
required under division (C)(2)(a) of this section. The response	602
shall be sent by first class mail or delivered in person at a	603
public hearing held by the board under division (C)(2)(a) of this	604
section. The response shall conform to any content requirements	605
that may be established by the board and included in the notice	606
provided under division (C)(2)(a) of this section. In the	607
response, property owners may identify a parcel by street address,	608
by the manner in which it is identified in the resolution, or by	609
other means allowing the identity of the parcel to be ascertained.	610

(c) Before adopting a resolution under division (C)(1) of	611
this section, the board shall amend the resolution to exclude any	612
parcel for which a written response has been submitted under	613
division (C)(2)(b) of this section. A township shall not apply for	614
exemptions from taxation under section 5709.911 of the Revised	615
Code for any property for which a written response has been	616
submitted under division (C)(2)(b) of this section, and service	617
payments may not be required from the owner of the parcel.	618
Improvements to a parcel excluded from an incentive district under	619
this division may be exempted from taxation under division (B) of	620
this section pursuant to an ordinance adopted under that division	621
or under any other section of the Revised Code under which the	622
parcel qualifies.	623

(3)(a) A resolution adopted under division (C)(1) of this	624
section shall specify the life of the incentive district and the	625
percentage of the improvements to be exempted, shall designate the	626
public infrastructure improvements made, to be made, or in the	627
process of being made, that benefit or serve, or, once made, will	628
benefit or serve all of the parcels in the district. The	629
resolution also shall identify one or more specific projects	630
being, or to be, undertaken in the district that place additional	631
demand on the public infrastructure improvements designated in the	632
resolution. The project identified may, but need not be, the	633
project under division (C)(3)(b) of this section that places real	634
property in use for commercial or industrial purposes.	635

A resolution adopted under division (C)(1) of this section on	636
or after March 30, 2006, shall not designate police or fire	637
equipment as public infrastructure improvements, and no service	638
payment provided for in section 5709.74 of the Revised Code and	639
received by the township under the resolution shall be used for	640
police or fire equipment.	641

(b) A resolution adopted under division (C)(1) of this	642
section may authorize the use of service payments provided for in	643
section 5709.74 of the Revised Code for the purpose of housing	644
renovations within the incentive district, provided that the	645
resolution also designates public infrastructure improvements that	646
benefit or serve the district, and that a project within the	647
district places real property in use for commercial or industrial	648
purposes. Service payments may be used to finance or support	649
loans, deferred loans, and grants to persons for the purpose of	650
housing renovations within the district. The resolution shall	651
designate the parcels within the district that are eligible for	652
housing renovations. The resolution shall state separately the	653
amount or the percentages of the expected aggregate service	654
payments that are designated for each public infrastructure	655
improvement and for the purpose of housing renovations.	656

(4) Except with the approval of the board of education of	657
each city, local, or exempted village school district within the	658
territory of which the incentive district is or will be located,	659
and subject to division (E) of this section, the life of an	660
incentive district shall not exceed ten years, and the percentage	661
of improvements to be exempted shall not exceed seventy-five per	662
cent. With approval of the board of education, the life of a	663
district may be not more than thirty years, and the percentage of	664
improvements to be exempted may be not more than one hundred per	665
cent. The approval of a board of education shall be obtained in	666
the manner provided in division (D) of this section.	667

(D) Improvements with respect to a parcel may be exempted	668
from taxation under division (B) of this section, and improvements	669
to parcels within an incentive district may be exempted from	670
taxation under division (C) of this section, for up to ten years	671
or, with the approval of the board of education of the city,	672
local, or exempted village school district within which the parcel	673
or district is located, for up to thirty years. The percentage of	674
the improvements exempted from taxation may, with such approval,	675
exceed seventy-five per cent, but shall not exceed one hundred per	676
cent. Not later than forty-five business days prior to adopting a	677
resolution under this section declaring improvements to be a	678
public purpose that is subject to approval by a board of education	679
under this division, the board of township trustees shall deliver	680
to the board of education a notice stating its intent to adopt a	681
resolution making that declaration. The notice regarding	682
improvements with respect to a parcel under division (B) of this	683
section shall identify the parcels for which improvements are to	684
be exempted from taxation, provide an estimate of the true value	685
in money of the improvements, specify the period for which the	686
improvements would be exempted from taxation and the percentage of	687
the improvements that would be exempted, and indicate the date on	688
which the board of township trustees intends to adopt the	689
resolution. The notice regarding improvements made under division	690
(C) of this section to parcels within an incentive district shall	691
delineate the boundaries of the district, specifically identify	692
each parcel within the district, identify each anticipated	693
improvement in the district, provide an estimate of the true value	694
in money of each such improvement, specify the life of the	695
district and the percentage of improvements that would be	696
exempted, and indicate the date on which the board of township	697
trustees intends to adopt the resolution. The board of education,	698
by resolution adopted by a majority of the board, may approve the	699
exemption for the period or for the exemption percentage specified	700
in the notice; may disapprove the exemption for the number of	701
years in excess of ten, may disapprove the exemption for the	702
percentage of the improvements to be exempted in excess of	703
seventy-five per cent, or both; or may approve the exemption on	704
the condition that the board of township trustees and the board of	705
education negotiate an agreement providing for compensation to the	706
school district equal in value to a percentage of the amount of	707
taxes exempted in the eleventh and subsequent years of the	708
exemption period or, in the case of exemption percentages in	709
excess of seventy-five per cent, compensation equal in value to a	710
percentage of the taxes that would be payable on the portion of	711
the improvements in excess of seventy-five per cent were that	712
portion to be subject to taxation, or other mutually agreeable	713
compensation.	714

The board of education shall certify its resolution to the	715
board of township trustees not later than fourteen days prior to	716
the date the board of township trustees intends to adopt the	717
resolution as indicated in the notice. If the board of education	718
and the board of township trustees negotiate a mutually acceptable	719
compensation agreement, the resolution may declare the	720
improvements a public purpose for the number of years specified in	721
the resolution or, in the case of exemption percentages in excess	722
of seventy-five per cent, for the exemption percentage specified	723
in the resolution. In either case, if the board of education and	724
the board of township trustees fail to negotiate a mutually	725
acceptable compensation agreement, the resolution may declare the	726
improvements a public purpose for not more than ten years, and	727
shall not exempt more than seventy-five per cent of the	728
improvements from taxation. If the board of education fails to	729
certify a resolution to the board of township trustees within the	730
time prescribed by this section, the board of township trustees	731
thereupon may adopt the resolution and may declare the	732
improvements a public purpose for up to thirty years or, in the	733
case of exemption percentages proposed in excess of seventy-five	734
per cent, for the exemption percentage specified in the	735
resolution. The board of township trustees may adopt the	736
resolution at any time after the board of education certifies its	737
resolution approving the exemption to the board of township	738
trustees, or, if the board of education approves the exemption on	739
the condition that a mutually acceptable compensation agreement be	740
negotiated, at any time after the compensation agreement is agreed	741
to by the board of education and the board of township trustees.	742
If a mutually acceptable compensation agreement is negotiated	743
between the board of township trustees and the board of education,	744
including agreements for payments in lieu of taxes under section	745
5709.74 of the Revised Code, the board of township trustees shall	746
compensate the joint vocational school district within which the	747
parcel or district is located at the same rate and under the same	748
terms received by the city, local, or exempted village school	749
district.	750

If a board of education has adopted a resolution waiving its	751
right to approve exemptions from taxation under this section and	752
the resolution remains in effect, approval of such exemptions by	753
the board of education is not required under division (D) of this	754
section. If a board of education has adopted a resolution allowing	755
a board of township trustees to deliver the notice required under	756
division (D) of this section fewer than forty-five business days	757
prior to adoption of the resolution by the board of township	758
trustees, the board of township trustees shall deliver the notice	759
to the board of education not later than the number of days prior	760
to the adoption as prescribed by the board of education in its	761
resolution. If a board of education adopts a resolution waiving	762
its right to approve exemptions or shortening the notification	763
period, the board of education shall certify a copy of the	764
resolution to the board of township trustees. If the board of	765
education rescinds the resolution, it shall certify notice of the	766
rescission to the board of township trustees.	767

If the board of township trustees is not required by division	768
(D) of this section to notify the board of education of the board	769
of township trustees' intent to declare improvements to be a	770
public purpose, the board of township trustees shall comply with	771
the notice requirements imposed under section 5709.83 of the	772
Revised Code before taking formal action to adopt the resolution	773
making that declaration, unless the board of education has adopted	774
a resolution under that section waiving its right to receive the	775
notice.	776

(E)(1) If a proposed resolution under division (C)(1) of this	777
section exempts improvements with respect to a parcel within an	778
incentive district for more than ten years, or the percentage of	779
the improvement exempted from taxation exceeds seventy-five per	780
cent, not later than forty-five business days prior to adopting	781
the resolution the board of township trustees shall deliver to the	782
board of county commissioners of the county within which the	783
incentive district is or will be located a notice that states its	784
intent to adopt a resolution creating an incentive district. The	785
notice shall include a copy of the proposed resolution, identify	786
the parcels for which improvements are to be exempted from	787
taxation, provide an estimate of the true value in money of the	788
improvements, specify the period of time for which the	789
improvements would be exempted from taxation, specify the	790
percentage of the improvements that would be exempted from	791
taxation, and indicate the date on which the board of township	792
trustees intends to adopt the resolution.	793

(2) The board of county commissioners, by resolution adopted	794
by a majority of the board, may object to the exemption for the	795
number of years in excess of ten, may object to the exemption for	796
the percentage of the improvement to be exempted in excess of	797
seventy-five per cent, or both. If the board of county	798
commissioners objects, the board may negotiate a mutually	799
acceptable compensation agreement with the board of township	800
trustees. In no case shall the compensation provided to the board	801
of county commissioners exceed the property taxes foregone due to	802
the exemption. If the board of county commissioners objects, and	803
the board of county commissioners and board of township trustees	804
fail to negotiate a mutually acceptable compensation agreement,	805
the resolution adopted under division (C)(1) of this section shall	806
provide to the board of county commissioners compensation in the	807
eleventh and subsequent years of the exemption period equal in	808
value to not more than fifty per cent of the taxes that would be	809
payable to the county or, if the board of county commissioner's	810
objection includes an objection to an exemption percentage in	811
excess of seventy-five per cent, compensation equal in value to	812
not more than fifty per cent of the taxes that would be payable to	813
the county, on the portion of the improvement in excess of	814
seventy-five per cent, were that portion to be subject to	815
taxation. The board of county commissioners shall certify its	816
resolution to the board of township trustees not later than thirty	817
days after receipt of the notice.	818

(3) If the board of county commissioners does not object or	819
fails to certify its resolution objecting to an exemption within	820
thirty days after receipt of the notice, the board of township	821
trustees may adopt its resolution, and no compensation shall be	822
provided to the board of county commissioners. If the board of	823
county commissioners timely certifies its resolution objecting to	824
the trustees' resolution, the board of township trustees may adopt	825
its resolution at any time after a mutually acceptable	826
compensation agreement is agreed to by the board of county	827
commissioners and the board of township trustees, or, if no	828
compensation agreement is negotiated, at any time after the board	829
of township trustees agrees in the proposed resolution to provide	830
compensation to the board of county commissioners of fifty per	831
cent of the taxes that would be payable to the county in the	832
eleventh and subsequent years of the exemption period or on the	833
portion of the improvement in excess of seventy-five per cent,	834
were that portion to be subject to taxation.	835

(F) Service payments in lieu of taxes that are attributable	836
to any amount by which the effective tax rate of either a renewal	837
levy with an increase or a replacement levy exceeds the effective	838
tax rate of the levy renewed or replaced, or that are attributable	839
to an additional levy, for a levy authorized by the voters for any	840
of the following purposes on or after January 1, 2006, and which	841
are provided pursuant to a resolution creating an incentive	842
district under division (C)(1) of this section that is adopted on	843
or after January 1, 2006, shall be distributed to the appropriate	844
taxing authority as required under division (C) of section 5709.74	845
of the Revised Code in an amount equal to the amount of taxes from	846
that additional levy or from the increase in the effective tax	847
rate of such renewal or replacement levy that would have been	848
payable to that taxing authority from the following levies were it	849
not for the exemption authorized under division (C) of this	850
section:	851

(1) A tax levied under division (L) of section 5705.19 or	852
section 5705.191 of the Revised Code for community mental	853
retardation and developmental disabilities programs and services	854
pursuant to Chapter 5126. of the Revised Code;	855

(2) A tax levied under division (Y) of section 5705.19 of the	856
Revised Code for providing or maintaining senior citizens services	857
or facilities;	858

(3) A tax levied under section 5705.22 of the Revised Code	859
for county hospitals;	860

(4) A tax levied by a joint-county district or by a county	861
under section 5705.19, 5705.191, or 5705.221 of the Revised Code	862
for alcohol, drug addiction, and mental health services or	863
families;	864

(5) A tax levied under section 5705.23 of the Revised Code	865
for library purposes;	866

(6) A tax levied under section 5705.24 of the Revised Code	867
for the support of children services and the placement and care of	868
children;	869

(7) A tax levied under division (Z) of section 5705.19 of the	870
Revised Code for the provision and maintenance of zoological park	871
services and facilities under section 307.76 of the Revised Code;	872

(8) A tax levied under section 511.27 or division (H) of	873
section 5705.19 of the Revised Code for the support of township	874
park districts;	875

(9) A tax levied under division (A), (F), or (H) of section	876
5705.19 of the Revised Code for parks and recreational purposes of	877
a joint recreation district organized pursuant to division (B) of	878
section 755.14 of the Revised Code;	879

(10) A tax levied under section 1545.20 or 1545.21 of the	880
Revised Code for park district purposes;	881

(11) A tax levied under section 5705.191 of the Revised Code	882
for the purpose of making appropriations for public assistance;	883
human or social services; public relief; public welfare; public	884
health and hospitalization; and support of general hospitals;	885

(12) A tax levied under section 3709.29 of the Revised Code	886
for a general health district program.	887

(G) An exemption from taxation granted under this section	888
commences with the tax year specified in the resolution so long as	889
the year specified in the resolution commences after the effective	890
date of the resolution. If the resolution specifies a year	891
commencing before the effective date of the resolution or	892
specifies no year whatsoever, the exemption commences with the tax	893
year in which an exempted improvement first appears on the tax	894
list and duplicate of real and public utility property and that	895
commences after the effective date of the resolution. Except as	896
otherwise provided in this division, the exemption ends on the	897
date specified in the resolution as the date the improvement	898
ceases to be a public purpose or the incentive district expires,	899
or ends on the date on which the public infrastructure	900
improvements and housing renovations are paid in full from the	901
township public improvement tax increment equivalent fund	902
established under section 5709.75 of the Revised Code, whichever	903
occurs first. The exemption of an improvement with respect to a	904
parcel or within an incentive district may end on a later date, as	905
specified in the resolution, if the board of township trustees and	906
the board of education of the city, local, or exempted village	907
school district within which the parcel or district is located	908
have entered into a compensation agreement under section 5709.82	909
of the Revised Code with respect to the improvement and the board	910
of education has approved the term of the exemption under division	911
(D) of this section, but in no case shall the improvement be	912
exempted from taxation for more than thirty years. The board of	913
township trustees may, by majority vote, adopt a resolution	914
permitting the township to enter into such agreements as the board	915
finds necessary or appropriate to provide for the construction or	916
undertaking of public infrastructure improvements and housing	917
renovations. Any exemption shall be claimed and allowed in the	918
same or a similar manner as in the case of other real property	919
exemptions. If an exemption status changes during a tax year, the	920
procedure for the apportionment of the taxes for that year is the	921
same as in the case of other changes in tax exemption status	922
during the year.	923

(H) The board of township trustees may issue the notes of the	924
township to finance all costs pertaining to the construction or	925
undertaking of public infrastructure improvements and housing	926
renovations made pursuant to this section. The notes shall be	927
signed by the board and attested by the signature of the township	928
fiscal officer, shall bear interest not to exceed the rate	929
provided in section 9.95 of the Revised Code, and are not subject	930
to Chapter 133. of the Revised Code. The resolution authorizing	931
the issuance of the notes shall pledge the funds of the township	932
public improvement tax increment equivalent fund established	933
pursuant to section 5709.75 of the Revised Code to pay the	934
interest on and principal of the notes. The notes, which may	935
contain a clause permitting prepayment at the option of the board,	936
shall be offered for sale on the open market or given to the	937
vendor or contractor if no sale is made.	938

(I) The township, not later than fifteen days after the	939
adoption of a resolution under this section, shall submit to the	940
director of development services a copy of the resolution. On or	941
before the thirty-first day of March of each year, the township	942
shall submit a status report to the director of development	943
services. The report shall indicate, in the manner prescribed by	944
the director, the progress of the project during each year that	945
the exemption remains in effect, including a summary of the	946
receipts from service payments in lieu of taxes; expenditures of	947
money from the fund created under section 5709.75 of the Revised	948
Code; a description of the public infrastructure improvements and	949
housing renovations financed with the expenditures; and a	950
quantitative summary of changes in private investment resulting	951
from each project.	952

(J) Nothing in this section shall be construed to prohibit a	953
board of township trustees from declaring to be a public purpose	954
improvements with respect to more than one parcel.	955

If a parcel is located in a new community district in which	956
the new community authority imposes a community development charge	957
on the basis of rentals received from leases of real property as	958
described in division (L)(2) of section 349.01 of the Revised	959
Code, the parcel may not be exempted from taxation under this	960
section.	961

(K) A board of township trustees that adopted a resolution	962
under this section prior to July 21, 1994, may amend that	963
resolution to include any additional public infrastructure	964
improvement. A board of township trustees that seeks by the	965
amendment to utilize money from its township public improvement	966
tax increment equivalent fund for land acquisition in aid of	967
industry, commerce, distribution, or research, demolition on	968
private property, or stormwater and flood remediation projects may	969
do so provided that the board currently is a party to a	970
hold-harmless agreement with the board of education of the city,	971
local, or exempted village school district within the territory of	972
which are located the parcels that are subject to an exemption.	973
For the purposes of this division, a "hold-harmless agreement"	974
means an agreement under which the board of township trustees	975
agrees to compensate the school district for one hundred per cent	976
of the tax revenue that the school district would have received	977
from further improvements to parcels designated in the resolution	978
were it not for the exemption granted by the resolution.	979

Sec. 5709.78.  (A) A board of county commissioners may, by	980
resolution, declare improvements to certain parcels of real	981
property located in the unincorporated territory of the county to	982
be a public purpose. Except with the approval under division (C)	983
of this section of the board of education of each city, local, or	984
exempted village school district within which the improvements are	985
located, not more than seventy-five per cent of an improvement	986
thus declared to be a public purpose may be exempted from real	987
property taxation, for a period of not more than ten years. The	988
resolution shall specify the percentage of the improvement to be	989
exempted and the life of the exemption.	990

A resolution adopted under this division shall designate the	991
specific public infrastructure improvements made, to be made, or	992
in the process of being made by the county that directly benefit,	993
or that once made will directly benefit, the parcels for which	994
improvements are declared to be a public purpose. The service	995
payments provided for in section 5709.79 of the Revised Code shall	996
be used to finance the public infrastructure improvements	997
designated in the resolution, or as provided in section 5709.80 of	998
the Revised Code.	999

(B)(1) A board of county commissioners may adopt a resolution	1000
creating an incentive district and declaring improvements to all	1001
of the parcels within the district to be a public purpose and,	1002
except as provided in division (E)(B)(2) of this section, exempt	1003
from taxation as provided in this section, but no board of county	1004
commissioners of a county that has a population that exceeds	1005
twenty-five thousand, as shown by the most recent federal	1006
decennial census, shall adopt a resolution that creates an	1007
incentive district if the sum of the taxable value of real	1008
property in the proposed district for the preceding tax year and	1009
the taxable value of all real property in the county that would	1010
have been taxable in the preceding year were it not for the fact	1011
that the property was in an existing incentive district and	1012
therefore exempt from taxation exceeds twenty-five per cent of the	1013
taxable value of real property in the county for the preceding tax	1014
year. The district shall be located within the unincorporated	1015
territory of the county and shall not include any territory that	1016
is included within a district created under division (C) of	1017
section 5709.73 of the Revised Code. The resolution shall	1018
delineate the boundary of the proposed district and specifically	1019
identify each parcel within the district. A proposed district may	1020
not include any parcel that is or has been exempted from taxation	1021
under division (A) of this section or that is or has been within	1022
another district created under this division. A resolution may	1023
create more than one such district, and more than one resolution	1024
may be adopted under division (B)(1) of this section.	1025

(2)(a) Not later than thirty days prior to adopting a	1026
resolution under division (B)(1) of this section, if the county	1027
intends to apply for exemptions from taxation under section	1028
5709.911 of the Revised Code on behalf of owners of real property	1029
located within the proposed incentive district, the board of	1030
county commissioners shall conduct a public hearing on the	1031
proposed resolution. Not later than thirty days prior to the	1032
public hearing, the board shall give notice of the public hearing	1033
and the proposed resolution by first class mail to every real	1034
property owner whose property is located within the boundaries of	1035
the proposed incentive district that is the subject of the	1036
proposed resolution. The board also shall provide the notice by	1037
first class mail to the clerk of each township in which the	1038
proposed incentive district will be located. The notice shall	1039
inform property owners of the owner's right to exclude the owner's	1040
property from the incentive district if the owner's entire parcel	1041
of property will not be located within the boundaries of the	1042
district, by submitting a written response in accordance with	1043
division (B)(2)(b) of this section. The notice also shall include	1044
information detailing the required contents of the response, the	1045
address to which the response may be mailed, and the deadline for	1046
submitting the response.	1047

(b) Any owner of real property located within the boundaries	1048
of an incentive district proposed under division (B)(1) of this	1049
section may exclude the property from the proposed incentive	1050
district by submitting a written response to the board not later	1051
than forty-five days after the postmark date on the notice	1052
required under division (B)(2)(a) of this section. The response	1053
shall be sent by first class mail or delivered in person at a	1054
public hearing held by the board under division (B)(2)(a) of this	1055
section. The response shall conform to any content requirements	1056
that may be established by the board and included in the notice	1057
provided under division (B)(2)(a) of this section. In the	1058
response, property owners may identify a parcel by street address,	1059
by the manner in which it is identified in the resolution, or by	1060
other means allowing the identity of the parcel to be ascertained.	1061

(c) Before adopting a resolution under division (B)(1) of	1062
this section, the board shall amend the resolution to exclude any	1063
parcel for which a written response has been submitted under	1064
division (B)(2)(b) of this section. A county shall not apply for	1065
exemptions from taxation under section 5709.911 of the Revised	1066
Code for any property for which a written response has been	1067
submitted under division (B)(2)(b) of this section, and service	1068
payments may not be required from the owner of the parcel.	1069
Improvements to a parcel excluded from an incentive district under	1070
this division may be exempted from taxation under division (A) of	1071
this section pursuant to an ordinance adopted under that division	1072
or under any other section of the Revised Code under which the	1073
parcel qualifies.	1074

(3)(a) A resolution adopted under division (B)(1) of this	1075
section shall specify the life of the incentive district and the	1076
percentage of the improvements to be exempted, shall designate the	1077
public infrastructure improvements made, to be made, or in the	1078
process of being made, that benefit or serve, or, once made, will	1079
benefit or serve all of the parcels in the district. The	1080
resolution also shall identify one or more specific projects	1081
being, or to be, undertaken in the district that place additional	1082
demand on the public infrastructure improvements designated in the	1083
resolution. The project identified may, but need not be, the	1084
project under division (B)(3)(b) of this section that places real	1085
property in use for commercial or industrial purposes.	1086

A resolution adopted under division (B)(1) of this section on	1087
or after March 30, 2006, shall not designate police or fire	1088
equipment as public infrastructure improvements, and no service	1089
payment provided for in section 5709.79 of the Revised Code and	1090
received by the county under the resolution shall be used for	1091
police or fire equipment.	1092

(b) A resolution adopted under division (B)(1) of this	1093
section may authorize the use of service payments provided for in	1094
section 5709.79 of the Revised Code for the purpose of housing	1095
renovations within the incentive district, provided that the	1096
resolution also designates public infrastructure improvements that	1097
benefit or serve the district, and that a project within the	1098
district places real property in use for commercial or industrial	1099
purposes. Service payments may be used to finance or support	1100
loans, deferred loans, and grants to persons for the purpose of	1101
housing renovations within the district. The resolution shall	1102
designate the parcels within the district that are eligible for	1103
housing renovations. The resolution shall state separately the	1104
amount or the percentages of the expected aggregate service	1105
payments that are designated for each public infrastructure	1106
improvement and for the purpose of housing renovations.	1107

(4) Except with the approval of the board of education of	1108
each city, local, or exempted village school district within the	1109
territory of which the incentive district is or will be located,	1110
and subject to division (D) of this section, the life of an	1111
incentive district shall not exceed ten years, and the percentage	1112
of improvements to be exempted shall not exceed seventy-five per	1113
cent. With approval of the board of education, the life of a	1114
district may be not more than thirty years, and the percentage of	1115
improvements to be exempted may be not more than one hundred per	1116
cent. The approval of a board of education shall be obtained in	1117
the manner provided in division (C) of this section.	1118

(C)(1) Improvements with respect to a parcel may be exempted	1119
from taxation under division (A) of this section, and improvements	1120
to parcels within an incentive district may be exempted from	1121
taxation under division (B) of this section, for up to ten years	1122
or, with the approval of the board of education of each city,	1123
local, or exempted village school district within which the parcel	1124
or district is located, for up to thirty years. The percentage of	1125
the improvements exempted from taxation may, with such approval,	1126
exceed seventy-five per cent, but shall not exceed one hundred per	1127
cent. Not later than forty-five business days prior to adopting a	1128
resolution under this section declaring improvements to be a	1129
public purpose that is subject to the approval of a board of	1130
education under this division, the board of county commissioners	1131
shall deliver to the board of education a notice stating its	1132
intent to adopt a resolution making that declaration. The notice	1133
regarding improvements with respect to a parcel under division (A)	1134
of this section shall identify the parcels for which improvements	1135
are to be exempted from taxation, provide an estimate of the true	1136
value in money of the improvements, specify the period for which	1137
the improvements would be exempted from taxation and the	1138
percentage of the improvements that would be exempted, and	1139
indicate the date on which the board of county commissioners	1140
intends to adopt the resolution. The notice regarding improvements	1141
to parcels within an incentive district under division (B) of this	1142
section shall delineate the boundaries of the district,	1143
specifically identify each parcel within the district, identify	1144
each anticipated improvement in the district, provide an estimate	1145
of the true value in money of each such improvement, specify the	1146
life of the district and the percentage of improvements that would	1147
be exempted, and indicate the date on which the board of county	1148
commissioners intends to adopt the resolution. The board of	1149
education, by resolution adopted by a majority of the board, may	1150
approve the exemption for the period or for the exemption	1151
percentage specified in the notice; may disapprove the exemption	1152
for the number of years in excess of ten, may disapprove the	1153
exemption for the percentage of the improvements to be exempted in	1154
excess of seventy-five per cent, or both; or may approve the	1155
exemption on the condition that the board of county commissioners	1156
and the board of education negotiate an agreement providing for	1157
compensation to the school district equal in value to a percentage	1158
of the amount of taxes exempted in the eleventh and subsequent	1159
years of the exemption period or, in the case of exemption	1160
percentages in excess of seventy-five per cent, compensation equal	1161
in value to a percentage of the taxes that would be payable on the	1162
portion of the improvements in excess of seventy-five per cent	1163
were that portion to be subject to taxation, or other mutually	1164
agreeable compensation.	1165

(2) The board of education shall certify its resolution to	1166
the board of county commissioners not later than fourteen days	1167
prior to the date the board of county commissioners intends to	1168
adopt its resolution as indicated in the notice. If the board of	1169
education and the board of county commissioners negotiate a	1170
mutually acceptable compensation agreement, the resolution of the	1171
board of county commissioners may declare the improvements a	1172
public purpose for the number of years specified in that	1173
resolution or, in the case of exemption percentages in excess of	1174
seventy-five per cent, for the exemption percentage specified in	1175
the resolution. In either case, if the board of education and the	1176
board of county commissioners fail to negotiate a mutually	1177
acceptable compensation agreement, the resolution may declare the	1178
improvements a public purpose for not more than ten years, and	1179
shall not exempt more than seventy-five per cent of the	1180
improvements from taxation. If the board of education fails to	1181
certify a resolution to the board of county commissioners within	1182
the time prescribed by this section, the board of county	1183
commissioners thereupon may adopt the resolution and may declare	1184
the improvements a public purpose for up to thirty years or, in	1185
the case of exemption percentages proposed in excess of	1186
seventy-five per cent, for the exemption percentage specified in	1187
the resolution. The board of county commissioners may adopt the	1188
resolution at any time after the board of education certifies its	1189
resolution approving the exemption to the board of county	1190
commissioners, or, if the board of education approves the	1191
exemption on the condition that a mutually acceptable compensation	1192
agreement be negotiated, at any time after the compensation	1193
agreement is agreed to by the board of education and the board of	1194
county commissioners. If a mutually acceptable compensation	1195
agreement is negotiated between the board of county commissioners	1196
and the board of education, including agreements for payments in	1197
lieu of taxes under section 5709.79 of the Revised Code, the board	1198
of county commissioners shall compensate the joint vocational	1199
school district within which the parcel or district is located at	1200
the same rate and under the same terms received by the city,	1201
local, or exempted village school district.	1202

(3) If a board of education has adopted a resolution waiving	1203
its right to approve exemptions from taxation under this section	1204
and the resolution remains in effect, approval of such exemptions	1205
by the board of education is not required under division (C) of	1206
this section. If a board of education has adopted a resolution	1207
allowing a board of county commissioners to deliver the notice	1208
required under division (C) of this section fewer than forty-five	1209
business days prior to approval of the resolution by the board of	1210
county commissioners, the board of county commissioners shall	1211
deliver the notice to the board of education not later than the	1212
number of days prior to such approval as prescribed by the board	1213
of education in its resolution. If a board of education adopts a	1214
resolution waiving its right to approve exemptions or shortening	1215
the notification period, the board of education shall certify a	1216
copy of the resolution to the board of county commissioners. If	1217
the board of education rescinds such a resolution, it shall	1218
certify notice of the rescission to the board of county	1219
commissioners.	1220

(D)(1) If a proposed resolution under division (B)(1) of this	1221
section exempts improvements with respect to a parcel within an	1222
incentive district for more than ten years, or the percentage of	1223
the improvement exempted from taxation exceeds seventy-five per	1224
cent, not later than forty-five business days prior to adopting	1225
the resolution the board of county commissioners shall deliver to	1226
the board of township trustees of any township within which the	1227
incentive district is or will be located a notice that states its	1228
intent to adopt a resolution creating an incentive district. The	1229
notice shall include a copy of the proposed resolution, identify	1230
the parcels for which improvements are to be exempted from	1231
taxation, provide an estimate of the true value in money of the	1232
improvements, specify the period of time for which the	1233
improvements would be exempted from taxation, specify the	1234
percentage of the improvements that would be exempted from	1235
taxation, and indicate the date on which the board intends to	1236
adopt the resolution.	1237

(2) The board of township trustees, by resolution adopted by	1238
a majority of the board, may object to the exemption for the	1239
number of years in excess of ten, may object to the exemption for	1240
the percentage of the improvement to be exempted in excess of	1241
seventy-five per cent, or both. If the board of township trustees	1242
objects, the board of township trustees may negotiate a mutually	1243
acceptable compensation agreement with the board of county	1244
commissioners. In no case shall the compensation provided to the	1245
board of township trustees exceed the property taxes forgone due	1246
to the exemption. If the board of township trustees objects, and	1247
the board of township trustees and the board of county	1248
commissioners fail to negotiate a mutually acceptable compensation	1249
agreement, the resolution adopted under division (B)(1) of this	1250
section shall provide to the board of township trustees	1251
compensation in the eleventh and subsequent years of the exemption	1252
period equal in value to not more than fifty per cent of the taxes	1253
that would be payable to the township or, if the board of township	1254
trustee's objection includes an objection to an exemption	1255
percentage in excess of seventy-five per cent, compensation equal	1256
in value to not more than fifty per cent of the taxes that would	1257
be payable to the township on the portion of the improvement in	1258
excess of seventy-five per cent, were that portion to be subject	1259
to taxation. The board of township trustees shall certify its	1260
resolution to the board of county commissioners not later than	1261
thirty days after receipt of the notice.	1262

(3) If the board of township trustees does not object or	1263
fails to certify a resolution objecting to an exemption within	1264
thirty days after receipt of the notice, the board of county	1265
commissioners may adopt its resolution, and no compensation shall	1266
be provided to the board of township trustees. If the board of	1267
township trustees certifies its resolution objecting to the	1268
commissioners' resolution, the board of county commissioners may	1269
adopt its resolution at any time after a mutually acceptable	1270
compensation agreement is agreed to by the board of county	1271
commissioners and the board of township trustees. If the board of	1272
township trustees certifies a resolution objecting to the	1273
commissioners' resolution, the board of county commissioners may	1274
adopt its resolution at any time after a mutually acceptable	1275
compensation agreement is agreed to by the board of county	1276
commissioners and the board of township trustees, or, if no	1277
compensation agreement is negotiated, at any time after the board	1278
of county commissioners in the proposed resolution to provide	1279
compensation to the board of township trustees of fifty per cent	1280
of the taxes that would be payable to the township in the eleventh	1281
and subsequent years of the exemption period or on the portion of	1282
the improvement in excess of seventy-five per cent, were that	1283
portion to be subject to taxation.	1284

(E) Service payments in lieu of taxes that are attributable	1285
to any amount by which the effective tax rate of either a renewal	1286
levy with an increase or a replacement levy exceeds the effective	1287
tax rate of the levy renewed or replaced, or that are attributable	1288
to an additional levy, for a levy authorized by the voters for any	1289
of the following purposes on or after January 1, 2006, and which	1290
are provided pursuant to a resolution creating an incentive	1291
district under division (B)(1) of this section that is adopted on	1292
or after January 1, 2006, shall be distributed to the appropriate	1293
taxing authority as required under division (D) of section 5709.79	1294
of the Revised Code in an amount equal to the amount of taxes from	1295
that additional levy or from the increase in the effective tax	1296
rate of such renewal or replacement levy that would have been	1297
payable to that taxing authority from the following levies were it	1298
not for the exemption authorized under division (B) of this	1299
section:	1300

(1) A tax levied under division (L) of section 5705.19 or	1301
section 5705.191 of the Revised Code for community mental	1302
retardation and developmental disabilities programs and services	1303
pursuant to Chapter 5126. of the Revised Code;	1304

(2) A tax levied under division (Y) of section 5705.19 of the	1305
Revised Code for providing or maintaining senior citizens services	1306
or facilities;	1307

(3) A tax levied under section 5705.22 of the Revised Code	1308
for county hospitals;	1309

(4) A tax levied by a joint-county district or by a county	1310
under section 5705.19, 5705.191, or 5705.221 of the Revised Code	1311
for alcohol, drug addiction, and mental health services or	1312
facilities;	1313

(5) A tax levied under section 5705.23 of the Revised Code	1314
for library purposes;	1315

(6) A tax levied under section 5705.24 of the Revised Code	1316
for the support of children services and the placement and care of	1317
children;	1318

(7) A tax levied under division (Z) of section 5705.19 of the	1319
Revised Code for the provision and maintenance of zoological park	1320
services and facilities under section 307.76 of the Revised Code;	1321

(8) A tax levied under section 511.27 or division (H) of	1322
section 5705.19 of the Revised Code for the support of township	1323
park districts;	1324

(9) A tax levied under division (A), (F), or (H) of section	1325
5705.19 of the Revised Code for parks and recreational purposes of	1326
a joint recreation district organized pursuant to division (B) of	1327
section 755.14 of the Revised Code;	1328

(10) A tax levied under section 1545.20 or 1545.21 of the	1329
Revised Code for park district purposes;	1330

(11) A tax levied under section 5705.191 of the Revised Code	1331
for the purpose of making appropriations for public assistance;	1332
human or social services; public relief; public welfare; public	1333
health and hospitalization; and support of general hospitals;	1334

(12) A tax levied under section 3709.29 of the Revised Code	1335
for a general health district program.	1336

(F) An exemption from taxation granted under this section	1337
commences with the tax year specified in the resolution so long as	1338
the year specified in the resolution commences after the effective	1339
date of the resolution. If the resolution specifies a year	1340
commencing before the effective date of the resolution or	1341
specifies no year whatsoever, the exemption commences with the tax	1342
year in which an exempted improvement first appears on the tax	1343
list and duplicate of real and public utility property and that	1344
commences after the effective date of the resolution. Except as	1345
otherwise provided in this division, the exemption ends on the	1346
date specified in the resolution as the date the improvement	1347
ceases to be a public purpose or the incentive district expires,	1348
or ends on the date on which the county can no longer require	1349
annual service payments in lieu of taxes under section 5709.79 of	1350
the Revised Code, whichever occurs first. The exemption of an	1351
improvement with respect to a parcel or within an incentive	1352
district may end on a later date, as specified in the resolution,	1353
if the board of commissioners and the board of education of the	1354
city, local, or exempted village school district within which the	1355
parcel or district is located have entered into a compensation	1356
agreement under section 5709.82 of the Revised Code with respect	1357
to the improvement, and the board of education has approved the	1358
term of the exemption under division (C)(1) of this section, but	1359
in no case shall the improvement be exempted from taxation for	1360
more than thirty years. Exemptions shall be claimed and allowed in	1361
the same or a similar manner as in the case of other real property	1362
exemptions. If an exemption status changes during a tax year, the	1363
procedure for the apportionment of the taxes for that year is the	1364
same as in the case of other changes in tax exemption status	1365
during the year.	1366

(G) If the board of county commissioners is not required by	1367
this section to notify the board of education of the board of	1368
county commissioners' intent to declare improvements to be a	1369
public purpose, the board of county commissioners shall comply	1370
with the notice requirements imposed under section 5709.83 of the	1371
Revised Code before taking formal action to adopt the resolution	1372
making that declaration, unless the board of education has adopted	1373
a resolution under that section waiving its right to receive such	1374
a notice.	1375

(H) The county, not later than fifteen days after the	1376
adoption of a resolution under this section, shall submit to the	1377
director of development services a copy of the resolution. On or	1378
before the thirty-first day of March of each year, the county	1379
shall submit a status report to the director of development	1380
services. The report shall indicate, in the manner prescribed by	1381
the director, the progress of the project during each year that an	1382
exemption remains in effect, including a summary of the receipts	1383
from service payments in lieu of taxes; expenditures of money from	1384
the fund created under section 5709.80 of the Revised Code; a	1385
description of the public infrastructure improvements and housing	1386
renovations financed with such expenditures; and a quantitative	1387
summary of changes in employment and private investment resulting	1388
from each project.	1389

(I) Nothing in this section shall be construed to prohibit a	1390
board of county commissioners from declaring to be a public	1391
purpose improvements with respect to more than one parcel.	1392

(J) If a parcel is located in a new community district in	1393
which the new community authority imposes a community development	1394
charge on the basis of rentals received from leases of real	1395
property as described in division (L)(2) of section 349.01 of the	1396
Revised Code, the parcel may not be exempted from taxation under	1397
this section.	1398

Sec. 5709.911.  (A)(1) A municipal corporation, township, or	1399
county that has enacted an ordinance or resolution under section	1400
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code or that	1401
has entered into an agreement referred to in section 725.02 or	1402
1728.07 of the Revised Code may file an application for exemption	1403
under those sections in the same manner as other real property tax	1404
exemptions, notwithstanding the indication in division (A) of	1405
section 5715.27 of the Revised Code that the owner of the property	1406
may file the application. An application for exemption may not be	1407
filed by a municipal corporation, township, or county for an	1408
exemption of a parcel under section 5709.40, 5709.73, or 5709.78	1409
of the Revised Code if the property owner excludes the property	1410
from such exemption as provided in that section.	1411

(2) Except as provided in division (B) of this section, if	1412
the application for exemption under section 725.02, 1728.10,	1413
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code is filed	1414
by a municipal corporation, township, or county and more than one	1415
real property tax exemption applies by law to the property or a	1416
portion of the property, both of the following apply:	1417

(a) An exemption granted under section 725.02, 1728.10,	1418
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code shall be	1419
subordinate to an exemption with respect to the property or	1420
portion of the property granted under any other provision of the	1421
Revised Code.	1422

(b) Neither service payments in lieu of taxes under section	1423
725.04, 5709.42, 5709.74, or 5709.79 of the Revised Code, nor	1424
service charges in lieu of taxes under section 1728.11 or 1728.111	1425
of the Revised Code, shall be required with respect to the	1426
property or portion of the property that is exempt from real	1427
property taxes under that other provision of the Revised Code	1428
during the effective period of the exemption.	1429

(B)(1) If the application for exemption under section 725.02,	1430
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	1431
is filed by the owner of the property or by a municipal	1432
corporation, township, or county with the owner's written consent	1433
attached to the application, and if more than one real property	1434
tax exemption applies by law to the property or a portion of the	1435
property, no other exemption shall be granted for the portion of	1436
the property already exempt under section 725.02, 1728.10,	1437
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code unless	1438
the municipal corporation, township, or county that enacted the	1439
authorizing ordinance or resolution for the earlier exemption	1440
provides its duly authorized written consent to the subsequent	1441
exemption by means of a duly enacted ordinance or resolution.	1442

(2) If the application for exemption under section 725.02,	1443
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	1444
is filed by a municipal corporation, township, or county and	1445
approved by the tax commissioner, if the owner of the property	1446
subsequently provides written consent to the exemption and the	1447
consent is filed with the tax commissioner, and if more than one	1448
real property tax exemption applies by law to the property or a	1449
portion of the property, no other exemption shall be granted for	1450
the portion of the property already exempt under section 725.02,	1451
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	1452
unless the municipal corporation, township, or county that enacted	1453
the authorizing ordinance or resolution for the earlier exemption	1454
provides its duly authorized written consent to the subsequent	1455
exemption by means of a duly enacted ordinance or resolution.	1456

(C)(1) After the tax commissioner has approved or partially	1457
approved an application for exemption filed by or with the consent	1458
of a property owner under the circumstances described in division	1459
(B)(1) of this section, the municipal corporation, township,	1460
county, or property owner shall file a notice with the county	1461
recorder for the county in which the property is located that	1462
clearly identifies the property and the owner of the property and	1463
states that the property, regardless of future use or ownership,	1464
remains liable for any service payments or service charges	1465
required by the exemption until the terms of the exemption have	1466
been satisfied, unless the municipal corporation, township, or	1467
county consents to the subsequent exemption and relinquishes its	1468
right to collect the service payments or service charges as	1469
provided in division (B)(1) of this section. The county recorder's	1470
office shall charge a fee of fourteen dollars to record the	1471
notice, the proceeds of which shall be retained by the county.	1472

(2) If a property owner subsequently provides written consent	1473
to an exemption under the circumstances described in division	1474
(B)(2) of this section, the municipal corporation, township,	1475
county, or property owner shall file notice with the county	1476
recorder for the county in which the property is located that	1477
clearly identifies the property and the owner of the property and	1478
states that the property, regardless of future use or ownership,	1479
remains liable for any service payments or service charges	1480
required by the exemption until the terms of the exemption have	1481
been satisfied, unless the municipal corporation, township, or	1482
county consents to the subsequent exemption and relinquishes its	1483
right to collect the service payments or service charges as	1484
provided in division (B)(2) of this section. The county recorder's	1485
office shall charge a fee of fourteen dollars to record the	1486
notice, the proceeds of which shall be retained by the county.	1487

(D) Upon filing of the notice with the county recorder, the	1488
provisions of division (B) of this section are binding on all	1489
future owners of the property or portion of the property,	1490
regardless of how the property is used. Failure to file the notice	1491
with the county recorder relieves future owners of the property	1492
from the obligation to make service payments in lieu of taxes	1493
under section 725.04, 5709.42, 5709.74, or 5709.79 of the Revised	1494
Code or service charges in lieu of taxes under section 1728.11 or	1495
1728.111 of the Revised Code, if the property or a portion of the	1496
property later qualifies for exemption under any other provision	1497
of the Revised Code. Failure to file the notice does not, however,	1498
relieve the owner of the property, at the time the application for	1499
exemption is filed, from making those payments or charges.	1500

Section 2.  That existing sections 5709.40, 5709.73, 5709.78,	1501
and 5709.911 of the Revised Code are hereby repealed.	1502

Section 3.  Sections 5709.40 and 5709.73 of the Revised Code	1503
are presented in this act as composites of the sections as amended	1504
by both Am. Sub. H.B. 508 and Am. Sub. H.B. 509 of the 129th	1505
General Assembly. The General Assembly, applying the principle	1506
stated in division (B) of section 1.52 of the Revised Code that	1507
amendments are to be harmonized if reasonably capable of	1508
simultaneous operation, finds that the composites are the	1509
resulting versions of those sections in effect prior to the	1510
effective date of the sections as presented in this act.	1511