S. B. No. 15 As Introduced

As Introduced

130th General Assembly

Regular Session

2013-2014

S. B. No. 15

Senator Sawyer

Cosponsors: Senators Brown, Cafaro, Gentile, Kearney, Schiavoni, Skindell, Tavares, Turner

A BILL

To amend sections 127.14, 131.51, 319.301, 3301.0713,

5705.194, 5705.199, 5705.21, 5705.212, 5705.213,

5705.217, and 5705.218 and to enact sections

3317.016, 3317.017, and 5705.17 of the Revised

Code to prescribe a system and timeline for the

General Assembly to deliberate and determine the

components and cost of a high quality public

primary and secondary education, to make property

tax law changes to fund a high quality public

primary and secondary education, and to provide

that the provisions of this act take effect only

after being approved by the electors.

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

Section 1. That sections 127.14, 131.51, 319.301, 3301.0713,	13
5705.194, 5705.199, 5705.21, 5705.212, 5705.213, 5705.217, and	14
5705.218 be amended and sections 3317.016, 3317.017, and 5705.17	15
of the Revised Code be enacted to read as follows:	16

Sec. 127.14. The controlling board may, at the request of	17
any state agency or the director of budget and management,	18
authorize, with respect to the provisions of any appropriation	19
act:	20

(A) Transfers of all or part of an appropriation within but	21
not between state agencies, except such transfers as the director	22
of budget and management is authorized by law to make, provided	23
that no transfer shall be made by the director for the purpose of	24
effecting new or changed levels of program service not authorized	25
by the general assembly;	26

(B) Transfers of all or part of an appropriation from one	27
fiscal year to another;	28

(C) Transfers of all or part of an appropriation within or	29
between state agencies made necessary by administrative	30
reorganization or by the abolition of an agency or part of an	31
agency;	32

(D) Transfers of all or part of cash balances in excess of	33
needs from any fund of the state to the general revenue fund or to	34
such other fund of the state to which the money would have been	35
credited in the absence of the fund from which the transfers are	36
authorized to be made, except that the controlling board may not	37
authorize such transfers from the accrued leave liability fund,	38
auto registration distribution fund, budget stabilization fund,	39
development bond retirement fund, education trust fund, facilities	40
establishment fund, gasoline excise tax fund, general revenue	41
fund, higher education improvement fund, highway improvement bond	42
retirement fund, highway obligations bond retirement fund, highway	43
capital improvement fund, highway operating fund, horse racing tax	44
fund, improvements bond retirement fund, public library fund,	45
liquor control fund, local government fund, local transportation	46
improvement program fund, mental health facilities improvement	47
fund, Ohio fairs fund, parks and recreation improvement fund,	48
public improvements bond retirement fund, school district income	49
tax fund, state agency facilities improvement fund, state and	50
local government highway distribution fund, state highway safety	51
fund, state lottery fund, undivided liquor permit fund, Vietnam	52
conflict compensation bond retirement fund, volunteer fire	53
fighters' dependents fund, waterways safety fund, wildlife fund,	54
workers' compensation fund, or any fund not specified in this	55
division that the director of budget and management determines to	56
be a bond fund or bond retirement fund;	57

(E) Transfers of all or part of those appropriations included	58
in the emergency purposes account of the controlling board;	59

(F) Temporary transfers of all or part of an appropriation or	60
other moneys into and between existing funds, or new funds, as may	61
be established by law when needed for capital outlays for which	62
notes or bonds will be issued;	63

(G) Transfer or release of all or part of an appropriation to	64
a state agency requiring controlling board approval of such	65
transfer or release as provided by law;	66

(H) Temporary transfer of funds included in the emergency	67
purposes appropriation of the controlling board. Such temporary	68
transfers may be made subject to conditions specified by the	69
controlling board at the time temporary transfers are authorized.	70
No transfers shall be made under this division for the purpose of	71
effecting new or changed levels of program service not authorized	72
by the general assembly.	73

As used in this section, "request" means an application by a	74
state agency or the director of budget and management seeking some	75
action by the controlling board.	76

When authorizing the transfer of all or part of an	77
appropriation under this section, the controlling board may	78
authorize the transfer to an existing appropriation item and the	79
creation of and transfer to a new appropriation item.	80

Whenever there is a transfer of all or part of funds included	81
in the emergency purposes appropriation by the controlling board,	82
pursuant to division (E) of this section, the state agency or the	83
director of budget and management receiving such transfer shall	84
keep a detailed record of the use of the transferred funds. At the	85
earliest scheduled meeting of the controlling board following the	86
accomplishment of the purposes specified in the request originally	87
seeking the transfer, or following the total expenditure of the	88
transferred funds for the specified purposes, the state agency or	89
the director of budget and management shall submit a report on the	90
expenditure of such funds to the board. The portion of any	91
appropriation so transferred which is not required to accomplish	92
the purposes designated in the original request to the controlling	93
board shall be returned to the proper appropriation of the	94
controlling board at this time.	95

Notwithstanding any provisions of law providing for the	96
deposit of revenues received by a state agency to the credit of a	97
particular fund in the state treasury, whenever there is a	98
temporary transfer of funds included in the emergency purposes	99
appropriation of the controlling board pursuant to division (H) of	100
this section, revenues received by any state agency receiving such	101
a temporary transfer of funds shall, as directed by the	102
controlling board, be transferred back to the emergency purposes	103
appropriation.	104

The board may delegate to the director of budget and	105
management authority to approve transfers among items of	106
appropriation under division (A) of this section.	107

Sec. 131.51. (A) On or before July 5, 2013, the tax	108
commissioner shall compute the following amounts and certify those	109
amounts to the director of budget and management:	110

(1) A percentage calculated by multiplying one hundred by the	111
quotient obtained by dividing the total amount credited to the	112
local government fund in fiscal year 2013 by the total amount of	113
tax revenue credited to the general revenue fund in fiscal year	114
2013. The percentage shall be rounded to the nearest one-hundredth	115
of one per cent.	116

(2) A percentage calculated by multiplying one hundred by the	117
quotient obtained by dividing the total amount credited to the	118
public library fund in fiscal year 2013 by the total amount of tax	119
revenue credited to the general revenue fund in fiscal year 2013.	120
The percentage shall be rounded to the nearest one-hundredth of	121
one per cent.	122

(B) On or before the seventh day of each month, the director	123
of budget and management shall credit to the local government	124
trust fund, which is hereby created in the state treasury, the	125
greater of an amount equal to the product obtained by multiplying	126
the percentage calculated under division (A)(1) of this section by	127
the total tax revenue credited to the general revenue fund during	128
the preceding month or the amount that was credited to the local	129
government fund for the same month in fiscal year 2011, adjusted	130
proportionately according to the per cent by which personal income	131
of the state changes. ~~Money shall be distributed from the local~~	132
~~government fund as required~~The director shall credit all money	133
credited to the local government trust fund under this section to	134
the local government fund for distribution under section 5747.50	135
of the Revised Code during the same month in which itthe money is	136
credited to the fund.	137

(C) On or before the seventh day of each month, the director	138
of budget and management shall credit to the public library fund	139
an amount equal to the product obtained by multiplying the	140
percentage calculated under division (A)(2) of this section by the	141
total tax revenue credited to the general revenue fund during the	142
preceding month. Money shall be distributed from the public	143
library fund as required under section 5747.47 of the Revised Code	144
during the same month in which it is credited to the fund.	145

(D) The director of budget and management shall develop a	146
schedule identifying the specific tax revenue sources to be used	147
to make the monthly transfers required under divisions (B) and (C)	148
of this section. The director may, from time to time, revise the	149
schedule as the director considers necessary.	150

Sec. 319.301. (A) The reductions required by division (D) of	151
this section do not apply to any of the following:	152

(1) Taxes levied at whatever rate is required to produce a	153
specified amount of tax money, including a tax levied under	154
section 5705.199, 5705.211, or 5748.09 of the Revised Code, or an	155
amount to pay debt charges;	156

(2) Taxes levied within the one per cent limitation imposed	157
by Section 2 of Article XII, Ohio Constitution;	158

(3) Taxes provided for by the charter of a municipal	159
corporation;	160

(4) Taxes levied by school districts for the purpose of	161
providing the local revenue contribution toward funding	162
educational components, pursuant to Section 8(A) of Article VI,	163
Ohio Constitution.	164

(B) As used in this section:

165

(1) "Real property" includes real property owned by a	166
railroad.	167

(2) "Carryover property" means all real property on the	168
current year's tax list except:	169

(a) Land and improvements that were not taxed by the district	170
in both the preceding year and the current year;	171

(b) Land and improvements that were not in the same class in	172
both the preceding year and the current year.	173

(3) "Effective tax rate" means with respect to each class of	174
property:	175

(a) The sum of the total taxes that would have been charged	176
and payable for current expenses against real property in that	177
class if each of the district's taxes were reduced for the current	178
year under division (D)(1) of this section without regard to the	179
application of division (E)~~(3)~~(2) of this section divided by	180

(b) The taxable value of all real property in that class.

181

(4) "Taxes charged and payable" means the taxes charged and	182
payable prior to any reduction required by section 319.302 of the	183
Revised Code.	184

(C) The tax commissioner shall make the determinations	185
required by this section each year, without regard to whether a	186
taxing district has territory in a county to which section 5715.24	187
of the Revised Code applies for that year. Separate determinations	188
shall be made for each of the two classes established pursuant to	189
section 5713.041 of the Revised Code.	190

(D) With respect to each tax authorized to be levied by each	191
taxing district, the tax commissioner, annually, shall do both of	192
the following:	193

(1) Determine by what percentage, if any, the sums levied by	194
such tax against the carryover property in each class would have	195
to be reduced for the tax to levy the same number of dollars	196
against such property in that class in the current year as were	197
charged against such property by such tax in the preceding year	198
subsequent to the reduction made under this section but before the	199
reduction made under section 319.302 of the Revised Code. In the	200
case of a tax levied for the first time that is not a renewal of	201
an existing tax, the commissioner shall determine by what	202
percentage the sums that would otherwise be levied by such tax	203
against carryover property in each class would have to be reduced	204
to equal the amount that would have been levied if the full rate	205
thereof had been imposed against the total taxable value of such	206
property in the preceding tax year. A tax or portion of a tax that	207
is designated a replacement levy under section 5705.192 of the	208
Revised Code is not a renewal of an existing tax for purposes of	209
this division.	210

(2) Certify each percentage determined in division (D)(1) of	211
this section, as adjusted under division (E) of this section, and	212
the class of property to which that percentage applies to the	213
auditor of each county in which the district has territory. The	214
auditor, after complying with section 319.30 of the Revised Code,	215
shall reduce the sum to be levied by such tax against each parcel	216
of real property in the district by the percentage so certified	217
for its class. Certification shall be made by the first day of	218
September except in the case of a tax levied for the first time,	219
in which case certification shall be made within fifteen days of	220
the date the county auditor submits the information necessary to	221
make the required determination.	222

(E)(1) As used in division (E)~~(2)~~ of this section, "pre-1982	223
joint vocational taxes" means, with respect to a class of	224
property, the difference between the following amounts:	225

(a) The taxes charged and payable in tax year 1981 against	226
the property in that class for the current expenses of the joint	227
vocational school district of which the school district is a part	228
after making all reductions under this section;	229

(b) The following percentage of the taxable value of all real	230
property in that class:	231

(i) In 1987, five one-hundredths of one per cent;

232

(ii) In 1988, one-tenth of one per cent;

233

(iii) In 1989, fifteen one-hundredths of one per cent;

234

(iv) In 1990 and each subsequent year, two-tenths of one per	235
cent.	236

If the amount in division (E)(1)(b) of this section exceeds	237
the amount in division (E)(1)(a) of this section, the pre-1982	238
joint vocational taxes shall be zero.	239

~~As used in divisions (E)(2) and (3) of this section, "taxes~~	240
~~charged and payable" has the same meaning as in division (B)(4) of~~	241
~~this section and excludes any tax charged and payable in 1985 or~~	242
~~thereafter under sections 5705.194 to 5705.197 or section~~	243
~~5705.199, 5705.213, 5705.219, or 5748.09 of the Revised Code.~~	244

~~(2) If in the case of a school district other than a joint~~	245
~~vocational or cooperative education school district any percentage~~	246
~~required to be used in division (D)(2) of this section for either~~	247
~~class of property could cause the total taxes charged and payable~~	248
~~for current expenses to be less than two per cent of the taxable~~	249
~~value of all real property in that class that is subject to~~	250
~~taxation by the district, the commissioner shall determine what~~	251
~~percentages would cause the district's total taxes charged and~~	252
~~payable for current expenses against that class, after all~~	253
~~reductions that would otherwise be made under this section, to~~	254
~~equal, when combined with the pre-1982 joint vocational taxes~~	255
~~against that class, the lesser of the following:~~	256

~~(a) The sum of the rates at which those taxes are authorized~~	257
~~to be levied;~~	258

~~(b) Two per cent of the taxable value of the property in that~~	259
~~class. The auditor shall use such percentages in making the~~	260
~~reduction required by this section for that class.~~	261

~~(3)~~(2)(a) If in the case of a joint vocational school	262
district any percentage required to be used in division (D)(2) of	263
this section for either class of property could cause the total	264
taxes charged and payable for current expenses for that class to	265
be less than the designated amount, the commissioner shall	266
determine what percentages would cause the district's total taxes	267
charged and payable for current expenses for that class, after all	268
reductions that would otherwise be made under this section, to	269
equal the designated amount. The auditor shall use such	270
percentages in making the reductions required by this section for	271
that class.	272

(b) As used in division (E)~~(3)~~(2)(a) of this section, the	273
designated amount shall equal the taxable value of all real	274
property in the class that is subject to taxation by the district	275
times the lesser of the following:	276

(i) Two-tenths of one per cent;

277

(ii) The district's effective rate plus the following	278
percentage for the year indicated:	279

WHEN COMPUTING THE	ADD THE FOLLOWING	280
TAXES CHARGED FOR	PERCENTAGE:	281
1987	0.025%	282
1988	0.05%	283
1989	0.075%	284
1990	0.1%	285
1991	0.125%	286
1992	0.15%	287
1993	0.175%	288
1994 and thereafter	0.2%	289

(F) No reduction shall be made under this section in the rate	290
at which any tax is levied.	291

(G) The commissioner may order a county auditor to furnish	292
any information the commissioner needs to make the determinations	293
required under division (D) or (E) of this section, and the	294
auditor shall supply the information in the form and by the date	295
specified in the order. If the auditor fails to comply with an	296
order issued under this division, except for good cause as	297
determined by the commissioner, the commissioner shall withhold	298
from such county or taxing district therein fifty per cent of	299
state revenues to local governments pursuant to section 5747.50 of	300
the Revised Code or shall direct the department of education to	301
withhold therefrom fifty per cent of state revenues to school	302
districts pursuant to Chapter 3317. of the Revised Code. The	303
commissioner shall withhold the distribution of such revenues	304
until the county auditor has complied with this division, and the	305
department shall withhold the distribution of such revenues until	306
the commissioner has notified the department that the county	307
auditor has complied with this division.	308

(H) If the commissioner is unable to certify a tax reduction	309
factor for either class of property in a taxing district located	310
in more than one county by the last day of November because	311
information required under division (G) of this section is	312
unavailable, the commissioner may compute and certify an estimated	313
tax reduction factor for that district for that class. The	314
estimated factor shall be based upon an estimate of the	315
unavailable information. Upon receipt of the actual information	316
for a taxing district that received an estimated tax reduction	317
factor, the commissioner shall compute the actual tax reduction	318
factor and use that factor to compute the taxes that should have	319
been charged and payable against each parcel of property for the	320
year for which the estimated reduction factor was used. The amount	321
by which the estimated factor resulted in an overpayment or	322
underpayment in taxes on any parcel shall be added to or	323
subtracted from the amount due on that parcel in the ensuing tax	324
year.	325

A percentage or a tax reduction factor determined or computed	326
by the commissioner under this section shall be used solely for	327
the purpose of reducing the sums to be levied by the tax to which	328
it applies for the year for which it was determined or computed.	329
It shall not be used in making any tax computations for any	330
ensuing tax year.	331

(I) In making the determinations under division (D)(1) of	332
this section, the tax commissioner shall take account of changes	333
in the taxable value of carryover property resulting from	334
complaints filed under section 5715.19 of the Revised Code for	335
determinations made for the tax year in which such changes are	336
reported to the commissioner. Such changes shall be reported to	337
the commissioner on the first abstract of real property filed with	338
the commissioner under section 5715.23 of the Revised Code	339
following the date on which the complaint is finally determined by	340
the board of revision or by a court or other authority with	341
jurisdiction on appeal. The tax commissioner shall account for	342
such changes in making the determinations only for the tax year in	343
which the change in valuation is reported. Such a valuation change	344
shall not be used to recompute the percentages determined under	345
division (D)(1) of this section for any prior tax year.	346

Sec. 3301.0713. (A) The education management information	347
system advisory board is hereby established. The board shall make	348
recommendations to the department of education for improving the	349
operation of the education management information system	350
established under section 3301.0714 of the Revised Code. Topics	351
that may be addressed by the recommendations include the	352
definitions used for the data maintained in the system, reporting	353
deadlines, rules and guidelines for the operation of the system	354
adopted by the state board of education pursuant to section	355
3301.0714 of the Revised Code, and any other issues raised by	356
education personnel who work with the system.	357

(B) The board shall consist of the following members:

358

(1) Two members of the state board, appointed by the state	359
board;	360

(2) One person appointed by the Ohio educational service	361
center association;	362

(3) One person appointed by the buckeye association of school	363
administrators;	364

(4) One person appointed by the Ohio association of school	365
business officials;	366

(5) One person appointed by the Ohio association of EMIS	367
professionals;	368

(6) One representative of four-year institutions of higher	369
education, appointed by the chancellor of the Ohio board of	370
regents;	371

(7) One representative of two-year institutions of higher	372
education, appointed by the Ohio association of community	373
colleges;	374

(8) Two representatives of the department, appointed by the	375
superintendent of public instruction;	376

(9) Two persons appointed by the management council of the	377
Ohio education computer network;	378

(10) One classroom teacher appointed jointly by the Ohio	379
education association and the Ohio federation of teachers;	380

(11) The chancellor of the board of regents.

381

The chairpersons and ranking minority members of the	382
education committees of the senate and house of representatives,	383
or their designees, shall be ex officio, nonvoting members of the	384
board.	385

(C) Members of the board initially appointed under ~~division~~	386
divisions (B)(1) to (10) of this section shall serve until January	387
1, 2008. Thereafter, terms of office shall be for two years, each	388
term ending on the same day of the same month as did the term that	389
it succeeds. Each member shall hold office from the date of	390
appointment until the end of the term for which the member was	391
appointed. Members may be reappointed.	392

(D) Vacancies shall be filled in the same manner as the	393
original appointment. Any member appointed to fill a vacancy	394
occurring prior to the expiration of the term for which the	395
member's predecessor was appointed shall hold office for the	396
remainder of that term. Members shall receive no compensation for	397
their services.	398

(E) The chairpersons of the education committees of the	399
senate and house of representatives, or their designees, shall	400
alternate annually as chairperson of the board. The board shall	401
meet once every two months and at other times upon the call of the	402
chairperson.	403

(F) If at any time the education management information	404
system is replaced with a new system for collecting financial and	405
student performance data for school districts and buildings, the	406
board established by this section shall continue to function in	407
the manner prescribed by this section in relation to the new data	408
collection system after the new system is operational.	409

Sec. 3317.016. Beginning on the effective date of this	410
section, the general assembly shall do all of the following:	411

(A) Devise, organize, and conduct proceedings to deliberate	412
and determine the components of a high quality public education,	413
as defined in Section 7 of Article VI, Ohio Constitution, so that	414
those components are prescribed by statute enacted not later than	415
July 1, 2014, which statute shall become effective on July 1,	416
2015;	417

(B) Devise, organize, and conduct proceedings to deliberate	418
and determine the actual cost of each component of a high quality	419
public education, so that the cost of each component is prescribed	420
by statute enacted not later than December 31, 2014, which statute	421
shall become effective on July 1, 2015;	422

(C) Deliberate and enact necessary changes to the provisions	423
of this chapter, Chapters 3310., 3312., 3313., 3314., 3326.,	424
3328., and 3365. of the Revised Code, and other related provisions	425
of law, to do all of the following, effective July 1, 2015:	426

(1) Prescribe funding weights for various categories of	427
students by grade level, educational service, and other	428
demographic or geographic factors, which weights shall be used in	429
determining state funding for each public primary and secondary	430
school;	431

(2) Provide sufficient state funds to each city, exempted	432
village, and local school district such that, when those funds are	433
combined with a local revenue contribution of two per cent of the	434
district's total taxable value, each public primary or secondary	435
school in the district has the funds necessary to pay the actual	436
cost of a high quality public education for each student enrolled	437
in that school, as determined by the general assembly;	438

(3) Provide commensurate state funds to each joint vocational	439
school district such that, when those funds are combined with a	440
local revenue contribution determined appropriate by the general	441
assembly, the district has the funds necessary to pay the actual	442
cost of a high quality public education for each student enrolled	443
in the district's programs, as determined by the general assembly;	444

(4) Prescribe the extent to which the taxes levied by a joint	445
vocational or county school financing district shall count toward	446
the local revenue contribution of each city, exempted village, or	447
city school district that belongs to the joint vocational or	448
county school financing district;	449

(5) Provide commensurate state funds to each educational	450
service center, community school established under Chapter 3314.,	451
STEM school established under Chapter 3326., college-preparatory	452
boarding school established under Chapter 3328. of the Revised	453
Code, and any other public education service provider so that the	454
service center, school, or other provider has the funds necessary	455
to pay the actual cost of a high quality public education for each	456
student enrolled in the service center's, school's, or provider's	457
programs, as determined by the general assembly;	458

(6) Prescribe an annual inflation factor for the actual cost	459
of each component of a high quality public education and the	460
funding weights for categories of students, as initially	461
determined under divisions (B) and (C)(1) of this section, to be	462
applied in each intervening fiscal year between the reviews	463
required under division (E) of this section;	464

(7) Require that the state moneys appropriated for payments	465
to public primary and secondary education schools for operating	466
expenses be deposited into the education trust fund, created in	467
section 3317.017 of the Revised Code, and prohibit the use of	468
those funds for any other purpose.	469

(D) Review and enact additional changes to the provisions	470
prescribed in division (C)(1) to (6) of this section, as	471
determined necessary by the general assembly, not later than June	472
30, 2017, and once every two years thereafter;	473

(E) Enact a method for the general assembly to do all of the	474
following:	475

(1) Review and prescribe changes in the components of a high	476
quality public education, as initially determined under division	477
(A) of this section, not later than July 1, 2017, and once every	478
six years thereafter;	479

(2) Review and prescribe changes in the actual cost of each	480
component of a high quality public education and the funding	481
weights for categories of students, as initially determined under	482
divisions (B) and (C)(1) of this section, not later than December	483
31, 2017, and once every six years thereafter.	484

Sec. 3317.017. The education trust fund is hereby created in	485
the state treasury. The fund shall be used only for the purpose of	486
making payments to public primary and secondary schools for	487
operating expenses in the manner prescribed by law.	488

Sec. 5705.17. (A) As used in this section "school district	489
tax" means any tax that is levied for the purpose of, or to the	490
extent apportioned to, current expenses of a school district under	491
section 5705.192, 5705.194, 5705.199, 5705.21, 5705.211, 5705.212,	492
5705.213, 5705.215, 5705.217, or 5705.218, or Chapter 5748. of the	493
Revised Code, and that is first levied before January 1, 2014.	494

(B) For tax year 2016, the total amount that may be raised	495
from the levy of school district taxes in any school district	496
shall not exceed three and four-tenths per cent of the taxable	497
value of taxable property of the district. To the extent that the	498
sum authorized to be levied from school district taxes without	499
regard to this section exceeds that amount, each such tax, except	500
a school district income tax, shall be reduced proportionately so	501
that the total sum of all school district taxes to be levied in	502
the district does not exceed the limit of this division.	503

(C) For tax years 2017 through 2021, the total amount that	504
may be raised from the levy of school district taxes in any school	505
district each year to provide for the local revenue contribution	506
required by Section 8 of Article VI, Ohio Constitution, shall not	507
exceed the sum of the following:	508

(1) Two per cent of the taxable value of taxable property of	509
the district for the current tax year; and	510

(2) Any amount by which the school district taxes levied by	511
the district for 2016 exceed two per cent of the taxable value of	512
taxable property of the district for the current tax year, reduced	513
by the following fractional amount of the excess:	514

(a) For tax year 2017, one-sixth;

515

(b) For tax year 2018, two-sixths;

516

517

(d) For tax year 2020, four-sixths;

518

(e) For tax year 2021, five-sixths.

519

For tax year 2022 and each tax year thereafter, the total	520
amount that may be raised from the levy of school district taxes	521
in any school district to provide for the local revenue	522
contribution shall not exceed two per cent of the taxable value of	523
taxable property of the district for the tax year. To the extent	524
that the sum authorized to be levied from school district taxes	525
without regard to this section exceeds that amount, each such tax,	526
except a school district income tax, shall be reduced	527
proportionately so that the total sum of all school district taxes	528
to be levied in the district for that purpose does not exceed the	529
limit of this division.	530

(D) The limitation under this section of school district	531
taxes levied by a district to provide for the local revenue	532
contribution required under Section 8 of Article VI, Ohio	533
Constitution, does not prohibit the levy of taxes by a school	534
district to supplement the revenue available to fund the actual	535
cost of the educational components required under Section 7 of	536
Article VI, Ohio Constitution.	537

Sec. 5705.194. The board of education of any city, local,	538
exempted village, cooperative education, or joint vocational	539
school district at any time may ~~declare~~propose by resolution ~~that~~	540
~~the revenue that will be raised by all tax levies which the~~	541
~~district is authorized to impose, when combined with state and~~	542
~~federal revenues, will be insufficient to provide for the~~	543
~~emergency requirements of the school district or to avoid an~~	544
~~operating deficit, and that it is therefore necessary to levy an~~	545
~~additional tax in excess of the ten-mill limitation~~to levy a tax	546
for the purpose of funding educational opportunities in addition	547
to the educational components under Section 7 of Article VI, Ohio	548
Constitution. The resolution shall ~~be confined to a single purpose~~	549
~~and shall~~ specify that purpose. If the levy is proposed to renew	550
all or a portion of the proceeds derived from one or more existing	551
levies imposed pursuant to this section, it shall be called a	552
renewal levy and shall be so designated on the ballot. If two or	553
more existing levies are to be included in a single renewal levy	554
but are not scheduled to expire in the same year, the resolution	555
shall specify that the existing levies to be renewed shall not be	556
levied after the year preceding the year in which the renewal levy	557
is first imposed. ~~Notwithstanding the original purpose of any one~~	558
~~or more existing levies that are to be in any single renewal levy,~~	559
~~the purpose of the renewal levy may be either to avoid an~~	560
~~operating deficit or to provide for the emergency requirements of~~	561
~~the school district.~~ The resolution shall further specify the	562
amount of money it is necessary to raise for the specified purpose	563
for each calendar year the millage is to be imposed; if a renewal	564
levy, whether the levy is to renew all, or a portion of, the	565
proceeds derived from one or more existing levies; and the number	566
of years in which the millage is to be in effect, which may	567
include a levy upon the current year's tax list. The number of	568
years may be any number not exceeding ten.	569

The question shall be submitted at a special election on a	570
date specified in the resolution. The date shall not be earlier	571
than eighty days after the adoption and certification of the	572
resolution to the county auditor and shall be consistent with the	573
requirements of section 3501.01 of the Revised Code. A resolution	574
for a renewal levy shall not be placed on the ballot unless the	575
question is submitted on a date on which a special election may be	576
held under division (D) of section 3501.01 of the Revised Code,	577
except for the first Tuesday after the first Monday in February	578
and August, during the last year the levy to be renewed may be	579
extended on the real and public utility property tax list and	580
duplicate, or at any election held in the ensuing year, except	581
that if the resolution proposes renewing two or more existing	582
levies, the question shall be submitted on the date of the general	583
or primary election held during the last year at least one of the	584
levies to be renewed may be extended on that list and duplicate,	585
or at any election held during the ensuing year. For purposes of	586
this section, a levy shall be considered to be an "existing levy"	587
through the year following the last year it can be placed on the	588
real and public utility property tax list and duplicate.	589

The submission of questions to the electors under this	590
section is subject to the limitation on the number of election	591
dates established by section 5705.214 of the Revised Code.	592

The resolution shall go into immediate effect upon its	593
passage, and no publication of the resolution shall be necessary	594
other than that provided for in the notice of election. A copy of	595
the resolution shall immediately after its passing be certified to	596
the county auditor of the proper county. Section 5705.195 of the	597
Revised Code shall govern the arrangements for the submission of	598
questions to the electors under this section and other matters	599
concerning the election. Publication of notice of the election	600
shall be made in one newspaper of general circulation in the	601
county once a week for two consecutive weeks, or as provided in	602
section 7.16 of the Revised Code, prior to the election. If the	603
board of elections operates and maintains a web site, the board of	604
elections shall post notice of the election on its web site for	605
thirty days prior to the election. If a majority of the electors	606
voting on the question submitted in an election vote in favor of	607
the levy, the board of education of the school district may make	608
the additional levy necessary to raise the amount specified in the	609
resolution for the purpose stated in the resolution. The tax levy	610
shall be included in the next tax budget that is certified to the	611
county budget commission.	612

After the approval of the levy and prior to the time when the	613
first tax collection from the levy can be made, the board of	614
education may anticipate a fraction of the proceeds of the levy	615
and issue anticipation notes in an amount not exceeding the total	616
estimated proceeds of the levy to be collected during the first	617
year of the levy.	618

The notes shall be issued as provided in section 133.24 of	619
the Revised Code, shall have principal payments during each year	620
after the year of their issuance over a period not to exceed five	621
years, and may have principal payment in the year of their	622
issuance.	623

Sec. 5705.199. (A) At any time the board of education of a	624
city, local, exempted village, cooperative education, or joint	625
vocational school district, by a vote of two-thirds of all its	626
members, may ~~declare~~propose by resolution ~~that the revenue that~~	627
~~will be raised by all tax levies that the district is authorized~~	628
~~to impose, when combined with state and federal revenues, will be~~	629
~~insufficient to provide for the necessary requirements of the~~	630
~~school district, and that it is therefore necessary to levy a tax~~	631
~~in excess of the ten-mill limitation for the purpose of providing~~	632
~~for the necessary requirements of the school district~~to levy a	633
tax for the purpose of funding educational opportunities in	634
addition to the educational components under Section 7 of Article	635
VI, Ohio Constitution. Such a levy shall be proposed as a	636
substitute for all or a portion of one or more existing levies	637
imposed under sections 5705.194 to 5705.197 of the Revised Code or	638
under this section, by levying a tax as follows:	639

(1) In the initial year the levy is in effect, the levy shall	640
be in a specified amount of money equal to the aggregate annual	641
dollar amount of proceeds derived from the levy or levies, or	642
portion thereof, being substituted.	643

(2) In each subsequent year the levy is in effect, the levy	644
shall be in a specified amount of money equal to the sum of the	645
following:	646

(a) The dollar amount of the proceeds derived from the levy	647
in the prior year; and	648

(b) The dollar amount equal to the product of the total	649
taxable value of all taxable real property in the school district	650
in the then-current year, excluding carryover property as defined	651
in section 319.301 of the Revised Code, multiplied by the annual	652
levy, expressed in mills for each one dollar of valuation, that	653
was required to produce the annual dollar amount of the levy under	654
this section in the prior year; provided, that the amount under	655
division (A)(2)(b) of this section shall not be less than zero.	656

(B) The resolution proposing the substitute levy shall	657
specify the annual dollar amount the levy is to produce in its	658
initial year; the first calendar year in which the levy will be	659
due; and the term of the levy expressed in years, which may be any	660
number not exceeding ten, or for a continuing period of time. The	661
resolution shall specify the date of holding the election, which	662
shall not be earlier than ninety days after certification of the	663
resolution to the board of elections, and which shall be	664
consistent with the requirements of section 3501.01 of the Revised	665
Code. If two or more existing levies are to be included in a	666
single substitute levy, but are not scheduled to expire in the	667
same year, the resolution shall specify that the existing levies	668
to be substituted shall not be levied after the year preceding the	669
year in which the substitute levy is first imposed.	670

The resolution shall go into immediate effect upon its	671
passage, and no publication of the resolution shall be necessary	672
other than that provided for in the notice of election. A copy of	673
the resolution shall immediately after its passage be certified to	674
the county auditor in the manner provided by section 5705.195 of	675
the Revised Code, and sections 5705.194 and 5705.196 of the	676
Revised Code shall govern the arrangements for the submission of	677
the question and other matters concerning the notice of election	678
and the election, except as may be provided otherwise in this	679
section.	680

(C) The form of the ballot to be used at the election on the	681
question of a levy under this section shall be as follows:	682

"Shall a tax levy substituting for an existing levy be	683
imposed by the .......... (here insert name of school district)	684
for the purpose ~~of providing for the necessary requirements of the~~	685
~~school district~~.......... (here insert statement of purpose) in	686
the initial sum of .......... (here insert the annual dollar	687
amount the levy is to produce in its initial year), and a levy of	688
taxes be made outside of the ten-mill limitation estimated by the	689
county auditor to require .......... (here insert number of mills)	690
mills for each one dollar of valuation, which amounts to	691
.......... (here insert rate expressed in dollars and cents) for	692
each one hundred dollars of valuation for the initial year of the	693
tax, for a period of .......... (here insert the number of years	694
the levy is to be imposed, or that it will be levied for a	695
continuing period of time), commencing in .......... (first year	696
the tax is to be levied), first due in calendar year ..........	697
(first calendar year in which the tax shall be due), with the sum	698
of such tax to increase only if and as new land or real property	699
improvements not previously taxed by the school district are added	700
to its tax list?	701

702

		FOR THE TAX LEVY			703
		AGAINST THE TAX LEVY	"		704

705

If the levy submitted is a proposal to substitute all or a	706
portion of more than one existing levy, the form of the ballot may	707
be changed so long as the ballot reflects the number of levies to	708
be substituted and that none of the existing levies to be	709
substituted will be levied after the year preceding the year in	710
which the substitute levy is first imposed. The form of the ballot	711
shall be modified by substituting the statement "Shall a tax levy	712
substituting for an existing levy" with "Shall a tax levy	713
substituting for existing levies" and adding the following	714
statement after "added to its tax list?" and before "For the Tax	715
Levy":	716

"If approved, any remaining tax years on any of the	717
.......... (here insert the number of existing levies) existing	718
levies will not be collected after .......... (here insert the	719
current tax year or, if not the current tax year, the applicable	720
tax year)."	721

(D) The submission of questions to the electors under this	722
section is subject to the limitation on the number of election	723
dates established by section 5705.214 of the Revised Code.	724

(E) If a majority of the electors voting on the question so	725
submitted in an election vote in favor of the levy, the board of	726
education may make the necessary levy within the school district	727
at the rate and for the purpose stated in the resolution. The tax	728
levy shall be included in the next tax budget that is certified to	729
the county budget commission.	730

(F) A levy for a continuing period of time may be decreased	731
pursuant to section 5705.261 of the Revised Code.	732

(G) A levy under this section substituting for all or a	733
portion of one or more existing levies imposed under sections	734
5705.194 to 5705.197 of the Revised Code or under this section	735
shall be treated as having renewed the levy or levies being	736
substituted for purposes of the payments made under sections	737
5751.20 to 5751.22 of the Revised Code.	738

(H) After the approval of a levy on the current tax list and	739
duplicate, and prior to the time when the first tax collection	740
from the levy can be made, the board of education may anticipate a	741
fraction of the proceeds of the levy and issue anticipation notes	742
in a principal amount not exceeding fifty per cent of the total	743
estimated proceeds of the levy to be collected during the first	744
year of the levy. The notes shall be issued as provided in section	745
133.24 of the Revised Code, shall have principal payments during	746
each year after the year of their issuance over a period not to	747
exceed five years, and may have a principal payment in the year of	748
their issuance.	749

Sec. 5705.21. (A) At any time, the board of education of any	750
city, local, exempted village, cooperative education, or joint	751
vocational school district, by a vote of two-thirds of all its	752
members, may ~~declare~~propose by resolution ~~that the amount of~~	753
~~taxes which may be raised within the ten-mill limitation by levies~~	754
~~on the current tax duplicate will be insufficient to provide an~~	755
~~adequate amount for the necessary requirements of the school~~	756
~~district, that it is necessary to levy a tax in excess of such~~	757
~~limitation~~to levy a tax for the purpose of funding educational	758
opportunities in addition to the educational components under	759
Section 7 of Article VI, Ohio Constitution, for one of the	760
purposes specified in division ~~(A),~~ (D), (F), (H), or (DD) of	761
section 5705.19 of the Revised Code, for general permanent	762
improvements, for the purpose of operating a cultural center, or	763
for the purpose of providing education technology, and that the	764
question of such additional tax levy shall be submitted to the	765
electors of the school district at a special election on a day to	766
be specified in the resolution. In the case of a qualifying	767
library levy for the support of a library association or private	768
corporation, the question shall be submitted to the electors of	769
the association library district. If the resolution states that	770
the levy is for the purpose of operating a cultural center, the	771
ballot shall state that the levy is "for the purpose of operating	772
the .......... (name of cultural center)."	773

As used in this division, "cultural center" means a	774
freestanding building, separate from a public school building,	775
that is open to the public for educational, musical, artistic, and	776
cultural purposes; "education technology" means, but is not	777
limited to, computer hardware, equipment, materials, and	778
accessories, equipment used for two-way audio or video, and	779
software; and "general permanent improvements" means permanent	780
improvements without regard to the limitation of division (F) of	781
section 5705.19 of the Revised Code that the improvements be a	782
specific improvement or a class of improvements that may be	783
included in a single bond issue.	784

A resolution adopted under this division shall be confined to	785
a single purpose and shall specify the amount of the increase in	786
rate that it is necessary to levy, the purpose of the levy, and	787
the number of years during which the increase in rate shall be in	788
effect. The number of years may be any number not exceeding five	789
or, if the levy is for ~~current expenses of the district~~the	790
purpose of funding educational opportunities in addition to	791
educational components under Section 7 of Article VI, Ohio	792
Constitution, or for general permanent improvements, for a	793
continuing period of time.	794

(B)(1) The board of education of a municipal school district,	795
by resolution, may ~~declare that it is necessary to levy a tax in~~	796
~~excess of the ten-mill limitation for the purpose of paying the~~	797
~~current expenses of~~propose to levy a tax for the purpose of	798
funding educational opportunities in addition to the educational	799
components under Section 7 of Article VI, Ohio Constitution for	800
the district and offor partnering community schools and that the	801
question of the additional tax levy shall be submitted to the	802
electors of the school district at a special election on a day to	803
be specified in the resolution. The resolution shall state the	804
purpose of the levy, the rate of the tax expressed in mills per	805
dollar of taxable value, the number of such mills to be levied for	806
~~the current expenses of~~ the partnering community schools and the	807
number of such mills to be levied for ~~the current expenses of~~ the	808
school district, the number of years the tax will be levied, and	809
the first year the tax will be levied. The number of years the tax	810
may be levied may be any number not exceeding ten years, or for a	811
continuing period of time.	812

The levy of a tax ~~for the current expenses of~~to fund	813
additional educational opportunities for a partnering community	814
school under this section and the distribution of proceeds from	815
the tax by a municipal school district to partnering community	816
schools is hereby determined to be a proper public purpose.	817

(2) The form of the ballot at an election held pursuant to	818
division (B) of this section shall be as follows:	819

"Shall a levy be imposed by the ......... (insert the name of	820
the municipal school district) for the purpose of ~~current expenses~~	821
offunding educational opportunities in addition to educational	822
components under Section 7 of Article VI, Ohio Constitution for	823
the school district and offor partnering community schools at a	824
rate not exceeding ...... (insert the number of mills) mills for	825
each one dollar of valuation (of which ...... (insert the number	826
of mills to be allocated to partnering community schools) mills is	827
to be allocated to partnering community schools), which amounts to	828
....... (insert the rate expressed in dollars and cents) for each	829
one hundred dollars of valuation, for ...... (insert the number of	830
years the levy is to be imposed, or that it will be levied for a	831
continuing period of time), beginning ...... (insert first year	832
the tax is to be levied), which will first be payable in calendar	833
year ...... (insert the first calendar year in which the tax would	834
be payable)?	835

		FOR THE TAX LEVY			836
		AGAINST THE TAX LEVY	"		837

(3) Upon each receipt of a tax distribution by the municipal	838
school district, the board of education shall credit the portion	839
allocated to partnering community schools to the partnering	840
community schools fund. All income from the investment of money in	841
the partnering community schools fund shall be credited to that	842
fund.	843

Not more than forty-five days after the municipal school	844
district receives and deposits each tax distribution, the board of	845
education shall distribute the partnering community schools amount	846
among the then qualifying community schools. From each tax	847
distribution, each such partnering community school shall receive	848
a portion of the partnering community schools amount in the	849
proportion that the number of its resident students bears to the	850
aggregate number of resident students of all such partnering	851
community schools as of the date of receipt and deposit of the tax	852
distribution. For the purposes of this division, the number of	853
resident students shall be the number of such students reported	854
under section 3317.03 of the Revised Code and established by the	855
department of education as of the date of receipt and deposit of	856
the tax distribution.	857

(4) To the extent an agreement whereby the municipal school	858
district and a community school endorse each other's programs is	859
necessary for the community school to qualify as a partnering	860
community school under division (B)(6)(b) of this section, the	861
board of education of the school district shall certify to the	862
department of education the agreement along with the determination	863
that such agreement satisfies the requirements of that division.	864
The board's determination is conclusive.	865

(5) For the purposes of Chapter 3317. of the Revised Code or	866
other laws referring to the "taxes charged and payable" for a	867
school district, the taxes charged and payable for a municipal	868
school district that levies a tax under division (B) of this	869
section includes only the taxes charged and payable under that	870
levy for the ~~current expenses of the~~ school district, and does not	871
include the taxes charged and payable for the ~~current expenses of~~	872
partnering community schools. The taxes charged and payable for	873
~~the current expenses of~~ partnering community schools shall not	874
affect the calculation of "state education aid" as defined in	875
section 5751.20 of the Revised Code.	876

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

877

(a) "Municipal school district" has the same meaning as in	878
section 3311.71 of the Revised Code.	879

(b) "Partnering community school" means a community school	880
established under Chapter 3314. of the Revised Code that is	881
located within the territory of the municipal school district and	882
that either is sponsored by the district or is a party to an	883
agreement with the district whereby the district and the community	884
school endorse each other's programs.	885

(c) "Partnering community schools amount" means the product	886
obtained, as of the receipt and deposit of the tax distribution,	887
by multiplying the amount of a tax distribution by a fraction, the	888
numerator of which is the number of mills per dollar of taxable	889
value of the property tax to be allocated to partnering community	890
schools, and the denominator of which is the total number of mills	891
per dollar of taxable value authorized by the electors in the	892
election held under division (B) of this section, each as set	893
forth in the resolution levying the tax.	894

(d) "Partnering community schools fund" means a separate fund	895
established by the board of education of a municipal school	896
district for the deposit of partnering community school amounts	897
under this section.	898

(e) "Resident student" means a student enrolled in a	899
partnering community school who is entitled to attend school in	900
the municipal school district under section 3313.64 or 3313.65 of	901
the Revised Code.	902

(f) "Tax distribution" means a distribution of proceeds of	903
the tax authorized by division (B) of this section under section	904
321.24 of the Revised Code and distributions that are attributable	905
to that tax under sections 323.156 and 4503.068 of the Revised	906
Code or other applicable law.	907

(C) A resolution adopted under this section shall specify the	908
date of holding the election, which shall not be earlier than	909
ninety days after the adoption and certification of the resolution	910
and which shall be consistent with the requirements of section	911
3501.01 of the Revised Code.	912

A resolution adopted under this section may propose to renew	913
one or more existing levies imposed under division (A) or (B) of	914
this section or to increase or decrease a single levy imposed	915
under either such division.	916

If the board of education imposes one or more existing levies	917
for the purpose specified in division (F) of section 5705.19 of	918
the Revised Code, the resolution may propose to renew one or more	919
of those existing levies, or to increase or decrease a single such	920
existing levy, for the purpose of general permanent improvements.	921

If the resolution proposes to renew two or more existing	922
levies, the levies shall be levied for the same purpose. The	923
resolution shall identify those levies and the rates at which they	924
are levied. The resolution also shall specify that the existing	925
levies shall not be extended on the tax lists after the year	926
preceding the year in which the renewal levy is first imposed,	927
regardless of the years for which those levies originally were	928
authorized to be levied.	929

If the resolution proposes to renew an existing levy imposed	930
under division (B) of this section, the rates allocated to the	931
municipal school district and to partnering community schools each	932
may be increased or decreased or remain the same, and the total	933
rate may be increased, decreased, or remain the same. The	934
resolution and notice of election shall specify the number of the	935
mills to be levied for ~~the current expenses of~~ the partnering	936
community schools and the number of the mills to be levied for the	937
~~current expenses of the~~ municipal school district.	938

A resolution adopted under this section shall go into	939
immediate effect upon its passage, and no publication of the	940
resolution shall be necessary other than that provided for in the	941
notice of election. A copy of the resolution shall immediately	942
after its passing be certified to the board of elections of the	943
proper county in the manner provided by section 5705.25 of the	944
Revised Code. That section shall govern the arrangements for the	945
submission of such question and other matters concerning the	946
election to which that section refers, including publication of	947
notice of the election, except that the election shall be held on	948
the date specified in the resolution. In the case of a resolution	949
adopted under division (B) of this section, the publication of	950
notice of that election shall state the number of the mills to be	951
levied for the ~~current expenses of~~ partnering community schools	952
and the number of the mills to be levied for ~~the current expenses~~	953
of the municipal school district. If a majority of the electors	954
voting on the question so submitted in an election vote in favor	955
of the levy, the board of education may make the necessary levy	956
within the school district or, in the case of a qualifying library	957
levy for the support of a library association or private	958
corporation, within the association library district, at the	959
additional rate, or at any lesser rate in excess of the ten-mill	960
limitation on the tax list, for the purpose stated in the	961
resolution. A levy for a continuing period of time may be reduced	962
pursuant to section 5705.261 of the Revised Code. The tax levy	963
shall be included in the next tax budget that is certified to the	964
county budget commission.	965

(D)(1) After the approval of a levy on the current tax list	966
and duplicate for ~~current expenses~~the purpose of funding	967
educational opportunities in addition to the educational	968
components under Section 7 of Article VI, Ohio Constitution, for	969
recreational purposes, for community centers provided for in	970
section 755.16 of the Revised Code, or for a public library of the	971
district under division (A) of this section, and prior to the time	972
when the first tax collection from the levy can be made, the board	973
of education may anticipate a fraction of the proceeds of the levy	974
and issue anticipation notes in a principal amount not exceeding	975
fifty per cent of the total estimated proceeds of the levy to be	976
collected during the first year of the levy.	977

(2) After the approval of a levy for general permanent	978
improvements for a specified number of years or for permanent	979
improvements having the purpose specified in division (F) of	980
section 5705.19 of the Revised Code, the board of education may	981
anticipate a fraction of the proceeds of the levy and issue	982
anticipation notes in a principal amount not exceeding fifty per	983
cent of the total estimated proceeds of the levy remaining to be	984
collected in each year over a period of five years after the	985
issuance of the notes.	986

The notes shall be issued as provided in section 133.24 of	987
the Revised Code, shall have principal payments during each year	988
after the year of their issuance over a period not to exceed five	989
years, and may have a principal payment in the year of their	990
issuance.	991

(3) After approval of a levy for general permanent	992
improvements for a continuing period of time, the board of	993
education may anticipate a fraction of the proceeds of the levy	994
and issue anticipation notes in a principal amount not exceeding	995
fifty per cent of the total estimated proceeds of the levy to be	996
collected in each year over a specified period of years, not	997
exceeding ten, after the issuance of the notes.	998

The notes shall be issued as provided in section 133.24 of	999
the Revised Code, shall have principal payments during each year	1000
after the year of their issuance over a period not to exceed ten	1001
years, and may have a principal payment in the year of their	1002
issuance.	1003

(4) After the approval of a levy on the current tax list and	1004
duplicate under division (B) of this section, and prior to the	1005
time when the first tax collection from the levy can be made, the	1006
board of education may anticipate a fraction of the proceeds of	1007
the levy ~~for the current expenses of~~that will be allocated to the	1008
school district and issue anticipation notes in a principal amount	1009
not exceeding fifty per cent of the estimated proceeds of the levy	1010
to be collected during the first year of the levy and allocated to	1011
the school district. The portion of the levy proceeds to be	1012
allocated to partnering community schools under that division	1013
shall not be included in the estimated proceeds anticipated under	1014
this division and shall not be used to pay debt charges on any	1015
anticipation notes.	1016

The notes shall be issued as provided in section 133.24 of	1017
the Revised Code, shall have principal payments during each year	1018
after the year of their issuance over a period not to exceed five	1019
years, and may have a principal payment in the year of their	1020
issuance.	1021

(E) The submission of questions to the electors under this	1022
section is subject to the limitation on the number of election	1023
dates established by section 5705.214 of the Revised Code.	1024

Sec. 5705.212. (A)(1) The board of education of any school	1025
district, at any time and by a vote of two-thirds of all of its	1026
members, may ~~declare~~propose by resolution ~~that the amount of~~	1027
~~taxes that may be raised within the ten-mill limitation will be~~	1028
~~insufficient to provide an adequate amount for the present and~~	1029
~~future requirements of the school district, that it is necessary~~	1030
to levy not more than five taxes ~~in excess of that limitation for~~	1031
~~current expenses~~for the purpose of funding educational	1032
opportunities in addition to the educational components under	1033
Section 7 of Article VI, Ohio Constitution, and that each of the	1034
proposed taxes first will be levied in a different year, over a	1035
specified period of time. The board shall identify the taxes	1036
proposed under this section as follows: the first tax to be levied	1037
shall be called the "original tax." Each tax subsequently levied	1038
shall be called an "incremental tax." The rate of each incremental	1039
tax shall be identical, but the rates of such incremental taxes	1040
need not be the same as the rate of the original tax. The	1041
resolution also shall state that the question of these additional	1042
taxes shall be submitted to the electors of the school district at	1043
a special election. The resolution shall specify separately for	1044
each tax proposed: the amount of the increase in rate that it is	1045
necessary to levy, expressed separately for the original tax and	1046
each incremental tax; ~~that~~ the purpose of the levy ~~is for current~~	1047
~~expenses~~; the number of years during which the original tax shall	1048
be in effect; a specification that the last year in which the	1049
original tax is in effect shall also be the last year in which	1050
each incremental tax shall be in effect; and the year in which	1051
each tax first is proposed to be levied. The original tax may be	1052
levied for any number of years not exceeding ten, or for a	1053
continuing period of time. The resolution shall specify the date	1054
of holding the special election, which shall not be earlier than	1055
ninety days after the adoption and certification of the resolution	1056
and shall be consistent with the requirements of section 3501.01	1057
of the Revised Code.	1058

(2) The board of education, by a vote of two-thirds of all of	1059
its members, may adopt a resolution proposing to renew taxes	1060
levied other than for a continuing period of time under division	1061
(A)(1) of this section. Such a resolution shall provide for	1062
levying a tax and specify all of the following:	1063

(a) That the tax shall be called and designated on the ballot	1064
as a renewal levy;	1065

(b) The rate of the renewal tax, which shall be a single rate	1066
that combines the rate of the original tax and each incremental	1067
tax into a single rate. The rate of the renewal tax shall not	1068
exceed the aggregate rate of the original and incremental taxes.	1069

(c) The number of years, not to exceed ten, that the renewal	1070
tax will be levied, or that it will be levied for a continuing	1071
period of time;	1072

(d) ~~That the~~The purpose of the renewal levy ~~is for current~~	1073
~~expenses~~;	1074

(e) Subject to the certification and notification	1075
requirements of section 5705.251 of the Revised Code, that the	1076
question of the renewal levy shall be submitted to the electors of	1077
the school district at the general election held during the last	1078
year the original tax may be extended on the real and public	1079
utility property tax list and duplicate or at a special election	1080
held during the ensuing year.	1081

(3) A resolution adopted under division (A)(1) or (2) of this	1082
section shall go into immediate effect upon its adoption and no	1083
publication of the resolution is necessary other than that	1084
provided for in the notice of election. Immediately after its	1085
adoption, a copy of the resolution shall be certified to the board	1086
of elections of the proper county in the manner provided by	1087
division (A) of section 5705.251 of the Revised Code, and that	1088
division shall govern the arrangements for the submission of the	1089
question and other matters concerning the election to which that	1090
section refers. The election shall be held on the date specified	1091
in the resolution. If a majority of the electors voting on the	1092
question so submitted in an election vote in favor of the taxes or	1093
a renewal tax, the board of education, if the original or a	1094
renewal tax is authorized to be levied for the current year,	1095
immediately may make the necessary levy within the school district	1096
at the authorized rate, or at any lesser rate in excess of the	1097
ten-mill limitation, for the purpose stated in the resolution. No	1098
tax shall be imposed prior to the year specified in the resolution	1099
as the year in which it is first proposed to be levied. The rate	1100
of the original tax and the rate of each incremental tax shall be	1101
cumulative, so that the aggregate rate levied in any year is the	1102
sum of the rates of both the original tax and all incremental	1103
taxes levied in or prior to that year under the same proposal. A	1104
tax levied for a continuing period of time under this section may	1105
be reduced pursuant to section 5705.261 of the Revised Code.	1106

(B) Notwithstanding section 133.30 of the Revised Code, after	1107
the approval of a tax to be levied in the current or the	1108
succeeding year and prior to the time when the first tax	1109
collection from that levy can be made, the board of education may	1110
anticipate a fraction of the proceeds of the levy and issue	1111
anticipation notes in an amount not to exceed fifty per cent of	1112
the total estimated proceeds of the levy to be collected during	1113
the first year of the levy. The notes shall be sold as provided in	1114
Chapter 133. of the Revised Code. If anticipation notes are	1115
issued, they shall mature serially and in substantially equal	1116
amounts during each year over a period not to exceed five years;	1117
and the amount necessary to pay the interest and principal as the	1118
anticipation notes mature shall be deemed appropriated for those	1119
purposes from the levy, and appropriations from the levy by the	1120
board of education shall be limited each fiscal year to the	1121
balance available in excess of that amount.	1122

If the auditor of state has certified a deficit pursuant to	1123
section 3313.483 of the Revised Code, the notes authorized under	1124
this section may be sold in accordance with Chapter 133. of the	1125
Revised Code, except that the board may sell the notes after	1126
providing a reasonable opportunity for competitive bidding.	1127

(C)(1) The board of education of a municipal school district,	1128
at any time and by a vote of two-thirds of all its members, may	1129
~~declare~~propose by resolution ~~that it is necessary~~ to levy not	1130
more than five taxes ~~in excess of the ten-mill limitation for the~~	1131
~~current expenses of~~for the purpose of funding educational	1132
opportunities in addition to the educational components under	1133
Section 7 of Article VI, Ohio Constitution for the school district	1134
and offor partnering community schools, and that each of the	1135
proposed taxes first will be levied in a different year, over a	1136
specified period of time. The board shall identify the taxes	1137
proposed under this division in the same manner as in division	1138
(A)(1) of this section. The rate of each incremental tax shall be	1139
identical, but the rates of such incremental taxes need not be the	1140
same as the rate of the original tax. In addition to the	1141
specifications required of the resolution in division (A) of this	1142
section, the resolution shall state the number of the mills to be	1143
levied each year ~~for the current expenses of~~to fund additional	1144
educational opportunities for the partnering community schools and	1145
the number of the mills to be levied each year ~~for the current~~	1146
~~expenses of~~to fund additional educational opportunities for the	1147
school district. The number of mills ~~for the current expenses of~~	1148
to be allocated to the partnering community schools shall be the	1149
same for each of the incremental taxes, and the number of mills	1150
~~for the current expenses of~~to be allocated to the municipal	1151
school district shall be the same for each of the incremental	1152
taxes.	1153

The levy of taxes ~~for the current expenses of~~to fund	1154
additional educational opportunities for a partnering community	1155
school under division (C) of this section and the distribution of	1156
proceeds from the tax by a municipal school district to partnering	1157
community schools is hereby determined to be a proper public	1158
purpose.	1159

(2) The board of education, by a vote of two-thirds of all of	1160
its members, may adopt a resolution proposing to renew taxes	1161
levied other than for a continuing period of time under division	1162
(C)(1) of this section. In such a renewal levy, the rates	1163
allocated to the municipal school district and to partnering	1164
community schools each may be increased or decreased or remain the	1165
same, and the total rate may be increased, decreased, or remain	1166
the same. In addition to the requirements of division (A)(2) of	1167
this section, the resolution shall state the number of the mills	1168
to be levied for ~~the current expenses of~~ the partnering community	1169
schools and the number of the mills to be levied for ~~the current~~	1170
~~expenses of~~ the school district.	1171

(3) A resolution adopted under division (C)(1) or (2) of this	1172
section is subject to the rules and procedures prescribed by	1173
division (A)(3) of this section.	1174

(4) The proceeds of each tax levied under division (C)(1) or	1175
(2) of this section shall be credited and distributed in the	1176
manner prescribed by division (B)(3) of section 5705.21 of the	1177
Revised Code, and divisions (B)(4), (5), and (6) of that section	1178
apply to taxes levied under division (C) of this section.	1179

(5) Notwithstanding section 133.30 of the Revised Code, after	1180
the approval of a tax to be levied under division (C)(1) or (2) of	1181
this section, in the current or succeeding year and prior to the	1182
time when the first tax collection from that levy can be made, the	1183
board of education may anticipate a fraction of the proceeds of	1184
the levy ~~for the current expenses of~~that will be allocated to the	1185
municipal school district and issue anticipation notes in a	1186
principal amount not exceeding fifty per cent of the estimated	1187
proceeds of the levy to be collected during the first year of the	1188
levy and allocated to the school district. The portion of levy	1189
proceeds to be allocated to partnering community schools shall not	1190
be included in the estimated proceeds anticipated under this	1191
division and shall not be used to pay debt charges on any	1192
anticipation notes.	1193

The notes shall be sold as provided in Chapter 133. of the	1194
Revised Code. If anticipation notes are issued, they shall mature	1195
serially and in substantially equal amounts during each year over	1196
a period not to exceed five years. The amount necessary to pay the	1197
interest and principal as the anticipation notes mature shall be	1198
deemed appropriated for those purposes from the levy, and	1199
appropriations from the levy by the board of education shall be	1200
limited each fiscal year to the balance available in excess of	1201
that amount.	1202

If the auditor of state has certified a deficit pursuant to	1203
section 3313.483 of the Revised Code, the notes authorized under	1204
this section may be sold in accordance with Chapter 133. of the	1205
Revised Code, except that the board may sell the notes after	1206
providing a reasonable opportunity for competitive bidding.	1207

As used in division (C) of this section, "municipal school	1208
district" and "partnering community schools" have the same	1209
meanings as in section 5705.21 of the Revised Code.	1210

(D) The submission of questions to the electors under this	1211
section is subject to the limitation on the number of election	1212
dates established by section 5705.214 of the Revised Code.	1213

Sec. 5705.213. (A)(1) The board of education of any school	1214
district, at any time and by a vote of two-thirds of all of its	1215
members, may ~~declare~~propose by resolution ~~that the amount of~~	1216
~~taxes that may be raised within the ten-mill limitation will be~~	1217
~~insufficient to provide an adequate amount for the present and~~	1218
~~future requirements of the school district and that it is~~	1219
~~necessary to levy a tax in excess of that limitation for current~~	1220
~~expenses~~to levy a tax for the purpose of funding educational	1221
opportunities in addition to the educational components under	1222
Section 7 of Article VI, Ohio Constitution. The resolution also	1223
shall state that the question of the additional tax shall be	1224
submitted to the electors of the school district at a special	1225
election. The resolution shall specify, for each year the levy is	1226
in effect, the amount of money that the levy is proposed to raise,	1227
which may, for years after the first year the levy is made, be	1228
expressed in terms of a dollar or percentage increase over the	1229
prior year's amount. The resolution also shall specify ~~that~~ the	1230
purpose of the levy ~~is for current expenses~~, the number of years	1231
during which the tax shall be in effect which may be for any	1232
number of years not exceeding ten, and the year in which the tax	1233
first is proposed to be levied. The resolution shall specify the	1234
date of holding the special election, which shall not be earlier	1235
than ninety-five days after the adoption and certification of the	1236
resolution to the county auditor and not earlier than ninety days	1237
after certification to the board of elections. The date of the	1238
election shall be consistent with the requirements of section	1239
3501.01 of the Revised Code.	1240

(2) The board of education, by a vote of two-thirds of all of	1241
its members, may adopt a resolution proposing to renew a tax	1242
levied under division (A)(1) of this section. Such a resolution	1243
shall provide for levying a tax and specify all of the following:	1244

(a) That the tax shall be called and designated on the ballot	1245
as a renewal levy;	1246

(b) The amount of the renewal tax, which shall be no more	1247
than the amount of tax levied during the last year the tax being	1248
renewed is authorized to be in effect;	1249

(c) The number of years, not to exceed ten, that the renewal	1250
tax will be levied, or that it will be levied for a continuing	1251
period of time;	1252

(d) ~~That the~~The purpose of the renewal levy ~~is for current~~	1253
~~expenses~~;	1254

(e) Subject to the certification and notification	1255
requirements of section 5705.251 of the Revised Code, that the	1256
question of the renewal levy shall be submitted to the electors of	1257
the school district at the general election held during the last	1258
year the tax being renewed may be extended on the real and public	1259
utility property tax list and duplicate or at a special election	1260
held during the ensuing year.	1261

(3) A resolution adopted under division (A)(1) or (2) of this	1262
section shall go into immediate effect upon its adoption and no	1263
publication of the resolution is necessary other than that	1264
provided for in the notice of election. Immediately after its	1265
adoption, a copy of the resolution shall be certified to the	1266
county auditor of the proper county, who shall, within five days,	1267
calculate and certify to the board of education the estimated	1268
levy, for the first year, and for each subsequent year for which	1269
the tax is proposed to be in effect. The estimates shall be made	1270
both in mills for each dollar of valuation, and in dollars and	1271
cents for each one hundred dollars of valuation. In making the	1272
estimates, the auditor shall assume that the amount of the tax	1273
list remains throughout the life of the levy, the same as the tax	1274
list for the current year. If the tax list for the current year is	1275
not determined, the auditor shall base the auditor's estimates on	1276
the estimated amount of the tax list for the current year as	1277
submitted to the county budget commission.	1278

If the board desires to proceed with the submission of the	1279
question, it shall certify its resolution, with the estimated tax	1280
levy expressed in mills and dollars and cents per hundred dollars	1281
of valuation for each year that the tax is proposed to be in	1282
effect, to the board of elections of the proper county in the	1283
manner provided by division (A) of section 5705.251 of the Revised	1284
Code. Section 5705.251 of the Revised Code shall govern the	1285
arrangements for the submission of the question and other matters	1286
concerning the election to which that section refers. The election	1287
shall be held on the date specified in the resolution. If a	1288
majority of the electors voting on the question so submitted in an	1289
election vote in favor of the tax, and if the tax is authorized to	1290
be levied for the current year, the board of education immediately	1291
may make the additional levy necessary to raise the amount	1292
specified in the resolution or a lesser amount for the purpose	1293
stated in the resolution.	1294

(4) The submission of questions to the electors under this	1295
section is subject to the limitation on the number of election	1296
dates established by section 5705.214 of the Revised Code.	1297

(B) Notwithstanding sections 133.30 and 133.301 of the	1298
Revised Code, after the approval of a tax to be levied in the	1299
current or the succeeding year and prior to the time when the	1300
first tax collection from that levy can be made, the board of	1301
education may anticipate a fraction of the proceeds of the levy	1302
and issue anticipation notes in an amount not to exceed fifty per	1303
cent of the total estimated proceeds of the levy to be collected	1304
during the first year of the levy. The notes shall be sold as	1305
provided in Chapter 133. of the Revised Code. If anticipation	1306
notes are issued, they shall mature serially and in substantially	1307
equal amounts during each year over a period not to exceed five	1308
years; and the amount necessary to pay the interest and principal	1309
as the anticipation notes mature shall be deemed appropriated for	1310
those purposes from the levy, and appropriations from the levy by	1311
the board of education shall be limited each fiscal year to the	1312
balance available in excess of that amount.	1313

If the auditor of state has certified a deficit pursuant to	1314
section 3313.483 of the Revised Code, the notes authorized under	1315
this section may be sold in accordance with Chapter 133. of the	1316
Revised Code, except that the board may sell the notes after	1317
providing a reasonable opportunity for competitive bidding.	1318

Sec. 5705.217. (A) The board of education of a city, local,	1319
or exempted village school district, at any time by a vote of	1320
two-thirds of all its members, may ~~declare~~propose by resolution	1321
~~that the amount of taxes that can be raised within the ten-mill~~	1322
~~limitation will be insufficient to provide an adequate amount for~~	1323
~~the present and future requirements of the school district; that~~	1324
~~it is necessary~~ to levy an additional tax ~~in excess of that~~	1325
~~limitation~~ for the purposes of ~~providing funds for current~~	1326
~~operating expenses~~funding educational opportunities in addition	1327
to the educational components under Section 7 of Article VI, Ohio	1328
Constitution, and for the acquisition, construction, enlargement,	1329
renovation, and financing of permanent improvements; and that the	1330
question of the tax shall be submitted to the electors of the	1331
district at a special election. The tax may be levied for a	1332
specified number of years not exceeding five or, if the tax is ~~for~~	1333
~~current operating expenses~~to fund educational opportunities in	1334
addition to the educational components under Section 7 of Article	1335
VI, Ohio Constitution, or for general, on-going permanent	1336
improvements, for a continuing period of time. The resolution	1337
shall specify the proposed tax rate, the first year the tax will	1338
be levied, and the number of years it will be levied, or that it	1339
will be levied for a continuing period of time. The resolution	1340
shall apportion the annual rate of the tax between ~~current~~	1341
~~operating expenses~~the funding of additional educational	1342
opportunities and permanent improvements. The apportionment may	1343
but need not be the same for each year of the tax, but the	1344
respective portions of the rate actually levied each year for	1345
~~current operating expenses~~the funding of additional educational	1346
opportunities and for permanent improvements shall be limited by	1347
the apportionment.	1348

The resolution shall specify the date of holding the special	1349
election, which shall not be earlier than ninety days after	1350
certification of the resolution to the board of elections and	1351
shall be consistent with the requirements of section 3501.01 of	1352
the Revised Code. The resolution shall go into immediate effect	1353
upon its passage, and no publication of it is necessary other than	1354
that provided in the notice of election. The board of education	1355
shall certify a copy of the resolution to the board of elections	1356
immediately after its adoption. Section 5705.25 of the Revised	1357
Code governs the arrangements and form of the ballot for the	1358
submission of the question to the electors.	1359

If a majority of the electors voting on the question vote in	1360
favor of the tax, the board of education may make the levy at the	1361
additional rate, or at any lesser rate in excess of the ten-mill	1362
limitation. If the tax is for a continuing period of time, it may	1363
be decreased in accordance with section 5705.261 of the Revised	1364
Code.	1365

(B)(1) After the approval of a tax ~~for current operating~~	1366
~~expenses under this section~~to fund educational opportunities in	1367
addition to the educational components under Section 7 of Article	1368
VI, Ohio Constitution, and prior to the time the first collection	1369
and distribution from the levy can be made, the board of education	1370
may anticipate a fraction of the proceeds of such levy and issue	1371
anticipation notes in a principal amount not exceeding fifty per	1372
cent of the total estimated proceeds of the tax to be collected	1373
during the first year of the levy.	1374

(2) After the approval of a tax under this section for	1375
permanent improvements having a specific purpose, the board of	1376
education may anticipate a fraction of the proceeds of such tax	1377
and issue anticipation notes in a principal amount not exceeding	1378
fifty per cent of the total estimated proceeds of the tax	1379
remaining to be collected in each year over a period of five years	1380
after issuance of the notes.	1381

(3) After the approval of a tax for general, on-going	1382
permanent improvements under this section, the board of education	1383
may anticipate a fraction of the proceeds of such tax and issue	1384
anticipation notes in a principal amount not exceeding fifty per	1385
cent of the total estimated proceeds of the tax to be collected in	1386
each year over a specified period of years, not exceeding ten,	1387
after issuance of the notes.	1388

Anticipation notes under this section shall be issued as	1389
provided in section 133.24 of the Revised Code. Notes issued under	1390
division (B)(1) or (2) of this section shall have principal	1391
payments during each year after the year of their issuance over a	1392
period not to exceed five years, and may have a principal payment	1393
in the year of their issuance. Notes issued under division (B)(3)	1394
of this section shall have principal payments during each year	1395
after the year of their issuance over a period not to exceed ten	1396
years, and may have a principal payment in the year of their	1397
issuance.	1398

(C) The submission of a question to the electors under this	1399
section is subject to the limitation on the number of elections	1400
that can be held in a year under section 5705.214 of the Revised	1401
Code.	1402

Sec. 5705.218. (A) The board of education of a city, local,	1403
or exempted village school district, at any time by a vote of	1404
two-thirds of all its members, may declare by resolution that it	1405
may be necessary for the school district to issue general	1406
obligation bonds for permanent improvements. The resolution shall	1407
state all of the following:	1408

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

1409

(2) The date of the special election at which the question	1410
shall be submitted to the electors;	1411

(3) The amount, approximate date, estimated rate of interest,	1412
and maximum number of years over which the principal of the bonds	1413
may be paid;	1414

(4) The necessity of levying a tax outside the ten-mill	1415
limitation to pay debt charges on the bonds and any anticipatory	1416
securities.	1417

On adoption of the resolution, the board shall certify a copy	1418
of it to the county auditor. The county auditor promptly shall	1419
estimate and certify to the board the average annual property tax	1420
rate required throughout the stated maturity of the bonds to pay	1421
debt charges on the bonds, in the same manner as under division	1422
(C) of section 133.18 of the Revised Code.	1423

(B) After receiving the county auditor's certification under	1424
division (A) of this section, the board of education of the city,	1425
local, or exempted village school district, by a vote of	1426
two-thirds of all its members, may ~~declare~~propose by resolution	1427
~~that the amount of taxes that can be raised within the ten-mill~~	1428
~~limitation will be insufficient to provide an adequate amount for~~	1429
~~the present and future requirements of the school district; that~~	1430
~~it is necessary~~ to issue general obligation bonds of the school	1431
district for permanent improvements and to levy an additional tax	1432
~~in excess of the ten-mill limitation~~ to pay debt charges on the	1433
bonds and any anticipatory securities; ~~that it is necessary for a~~	1434
~~specified number of years or for a continuing period of time~~ to	1435
levy additional taxes ~~in excess of the ten-mill limitation~~for a	1436
specified number of years or for a continuing period of time to	1437
provide funds for the acquisition, construction, enlargement,	1438
renovation, and financing of permanent improvements or to ~~pay for~~	1439
~~current operating expenses~~fund educational opportunities in	1440
addition to the educational components under Section 7 of Article	1441
VI, Ohio Constitution, or both; and that the question of the bonds	1442
and taxes shall be submitted to the electors of the school	1443
district at a special election, which shall not be earlier than	1444
ninety days after certification of the resolution to the board of	1445
elections, and the date of which shall be consistent with section	1446
3501.01 of the Revised Code. The resolution shall specify all of	1447
the following:	1448

(1) The county auditor's estimate of the average annual	1449
property tax rate required throughout the stated maturity of the	1450
bonds to pay debt charges on the bonds;	1451

(2) The proposed rate of the tax, if any, ~~for current~~	1452
~~operating expenses~~to fund educational opportunities in addition	1453
to the educational components under Section 7 of Article VI, Ohio	1454
Constitution, the first year the tax will be levied, and the	1455
number of years it will be levied, or that it will be levied for a	1456
continuing period of time;	1457

(3) The proposed rate of the tax, if any, for permanent	1458
improvements, the first year the tax will be levied, and the	1459
number of years it will be levied, or that it will be levied for a	1460
continuing period of time.	1461

The resolution shall apportion the annual rate of the tax	1462
between ~~current operating expenses~~funding for additional	1463
educational opportunities and permanent improvements, if both	1464
taxes are proposed. The apportionment may but need not be the same	1465
for each year of the tax, but the respective portions of the rate	1466
actually levied each year for ~~current operating expenses~~	1467
additional educational opportunities and permanent improvements	1468
shall be limited by the apportionment. The resolution shall go	1469
into immediate effect upon its passage, and no publication of it	1470
is necessary other than that provided in the notice of election.	1471
The board of education shall certify a copy of the resolution,	1472
along with copies of the auditor's estimate and its resolution	1473
under division (A) of this section, to the board of elections	1474
immediately after its adoption.	1475

(C) The board of elections shall make the arrangements for	1476
the submission to the electors of the school district of the	1477
question proposed under division (B) or (J) of this section, and	1478
the election shall be conducted, canvassed, and certified in the	1479
same manner as regular elections in the district for the election	1480
of county officers. The resolution shall be put before the	1481
electors as one ballot question, with a favorable vote indicating	1482
approval of the bond issue, the levy to pay debt charges on the	1483
bonds and any anticipatory securities, the ~~current operating~~	1484
~~expenses~~ levy to fund additional educational opportunities, the	1485
permanent improvements levy, and the levy ~~for the current expenses~~	1486
ofto fund additional educational opportunities for a municipal	1487
school district and of partnering community schools, as those	1488
levies may be proposed. The board of elections shall publish	1489
notice of the election in a newspaper of general circulation in	1490
the school district once a week for two consecutive weeks, or as	1491
provided in section 7.16 of the Revised Code, prior to the	1492
election. If a board of elections operates and maintains a web	1493
site, that board also shall post notice of the election on its web	1494
site for thirty days prior to the election. The notice of election	1495
shall state all of the following:	1496

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

1497

(2) The permanent improvements for which the bonds are to be	1498
issued;	1499

(3) The maximum number of years over which the principal of	1500
the bonds may be paid;	1501

(4) The estimated additional average annual property tax rate	1502
to pay the debt charges on the bonds, as certified by the county	1503
auditor;	1504

(5) The proposed rate of the additional tax, if any, ~~for~~	1505
~~current operating expenses~~to fund additional educational	1506
opportunities and, if the question is proposed under division (J)	1507
of this section, the portion of the rate to be allocated to the	1508
school district and the portion to be allocated to partnering	1509
community schools;	1510

(6) The number of years the ~~current operating expenses~~ tax	1511
will be in effect, or that it will be in effect for a continuing	1512
period of time;	1513

(7) The proposed rate of the additional tax, if any, for	1514
permanent improvements;	1515

(8) The number of years the permanent improvements tax will	1516
be in effect, or that it will be in effect for a continuing period	1517
of time;	1518

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

1519

(D) The form of the ballot for an election under this section	1520
is as follows:	1521

"Shall the .......... school district be authorized to do the	1522
following:	1523

(1) Issue bonds for the purpose of .......... in the	1524
principal amount of $......, to be repaid annually over a maximum	1525
period of ...... years, and levy a property tax outside the	1526
ten-mill limitation, estimated by the county auditor to average	1527
over the bond repayment period ...... mills for each one dollar of	1528
tax valuation, which amounts to ...... (rate expressed in cents or	1529
dollars and cents, such as "36 cents" or "$1.41") for each $100 of	1530
tax valuation, to pay the annual debt charges on the bonds, and to	1531
pay debt charges on any notes issued in anticipation of those	1532
bonds?"	1533

If either a levy for permanent improvements or a levy ~~for~~	1534
~~current operating expenses~~to fund additional educational	1535
opportunities is proposed, or both are proposed, the ballot also	1536
shall contain the following language, as appropriate:	1537

"(2) Levy an additional property tax to provide funds for the	1538
acquisition, construction, enlargement, renovation, and financing	1539
of permanent improvements at a rate not exceeding ....... mills	1540
for each one dollar of tax valuation, which amounts to .......	1541
(rate expressed in cents or dollars and cents) for each $100 of	1542
tax valuation, for ...... (number of years of the levy, or a	1543
continuing period of time)?	1544

(3) Levy an additional property tax to ~~pay current operating~~	1545
~~expenses~~fund educational opportunities in addition to the	1546
educational components under Section 7 of Article VI, Ohio	1547
Constitution, at a rate not exceeding ....... mills for each one	1548
dollar of tax valuation, which amounts to ....... (rate expressed	1549
in cents or dollars and cents) for each $100 of tax valuation, for	1550
....... (number of years of the levy, or a continuing period of	1551
time)?	1552

1553

		FOR THE BOND ISSUE AND LEVY (OR LEVIES)			1554
		AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)	"		1555

1556

If the question is proposed under division (J) of this	1557
section, the form of the ballot shall be modified as prescribed by	1558
division (J)(4) of this section.	1559

(E) The board of elections promptly shall certify the results	1560
of the election to the tax commissioner and the county auditor of	1561
the county in which the school district is located. If a majority	1562
of the electors voting on the question vote for it, the board of	1563
education may proceed with issuance of the bonds and with the levy	1564
and collection of the property tax or taxes at the additional rate	1565
or any lesser rate in excess of the ten-mill limitation. Any	1566
securities issued by the board of education under this section are	1567
Chapter 133. securities, as that term is defined in section 133.01	1568
of the Revised Code.	1569

(F)(1) After the approval of a tax ~~for current operating~~	1570
~~expenses under this section~~to fund additional educational	1571
opportunities and prior to the time the first collection and	1572
distribution from the levy can be made, the board of education may	1573
anticipate a fraction of the proceeds of such levy and issue	1574
anticipation notes in a principal amount not exceeding fifty per	1575
cent of the total estimated proceeds of the tax to be collected	1576
during the first year of the levy.	1577

(2) After the approval of a tax under this section for	1578
permanent improvements having a specific purpose, the board of	1579
education may anticipate a fraction of the proceeds of such tax	1580
and issue anticipation notes in a principal amount not exceeding	1581
fifty per cent of the total estimated proceeds of the tax	1582
remaining to be collected in each year over a period of five years	1583
after issuance of the notes.	1584

(3) After the approval of a tax for general, on-going	1585
permanent improvements under this section, the board of education	1586
may anticipate a fraction of the proceeds of such tax and issue	1587
anticipation notes in a principal amount not exceeding fifty per	1588
cent of the total estimated proceeds of the tax to be collected in	1589
each year over a specified period of years, not exceeding ten,	1590
after issuance of the notes.	1591

Anticipation notes under this section shall be issued as	1592
provided in section 133.24 of the Revised Code. Notes issued under	1593
division (F)(1) or (2) of this section shall have principal	1594
payments during each year after the year of their issuance over a	1595
period not to exceed five years, and may have a principal payment	1596
in the year of their issuance. Notes issued under division (F)(3)	1597
of this section shall have principal payments during each year	1598
after the year of their issuance over a period not to exceed ten	1599
years, and may have a principal payment in the year of their	1600
issuance.	1601

(G) A tax ~~for current operating expenses~~to fund additional	1602
educational opportunities or for permanent improvements levied	1603
under this section for a specified number of years may be renewed	1604
or replaced in the same manner as a tax ~~for current operating~~	1605
~~expenses or for permanent improvements~~ levied for those purposes	1606
under section 5705.21 of the Revised Code. A tax ~~for current~~	1607
~~operating expenses~~to fund additional educational opportunities or	1608
for permanent improvements levied under this section for a	1609
continuing period of time may be decreased in accordance with	1610
section 5705.261 of the Revised Code.	1611

(H) The submission of a question to the electors under this	1612
section is subject to the limitation on the number of elections	1613
that can be held in a year under section 5705.214 of the Revised	1614
Code.	1615

(I) A school district board of education proposing a ballot	1616
measure under this section to generate local resources for a	1617
project under the school building assistance expedited local	1618
partnership program under section 3318.36 of the Revised Code may	1619
combine the questions under division (D) of this section with a	1620
question for the levy of a property tax to generate moneys for	1621
maintenance of the classroom facilities acquired under that	1622
project as prescribed in section 3318.361 of the Revised Code.	1623

(J)(1) After receiving the county auditor's certification	1624
under division (A) of this section, the board of education of a	1625
municipal school district, by a vote of two-thirds of all its	1626
members, may ~~declare~~propose by resolution ~~that it is necessary to~~	1627
~~levy a tax in excess of the ten-mill limitation for the purpose of~~	1628
~~paying the current expenses of~~to levy a tax for the purpose of	1629
funding educational opportunities in addition to the educational	1630
components under Section 7 of Article VI, Ohio Constitution for	1631
the school district and offor partnering community schools, as	1632
defined in section 5705.21 of the Revised Code; that it is	1633
necessary to issue general obligation bonds of the school district	1634
for permanent improvements of the district and to levy an	1635
additional tax in excess of the ten-mill limitation to pay debt	1636
charges on the bonds and any anticipatory securities; and that the	1637
question of the bonds and taxes shall be submitted to the electors	1638
of the school district at a special election, which shall not be	1639
earlier than ninety days after certification of the resolution to	1640
the board of elections, and the date of which shall be consistent	1641
with section 3505.01 of the Revised Code.	1642

The levy of taxes ~~for the current expenses of~~to fund	1643
additional educational opportunities for a partnering community	1644
school under division (J) of this section and the distribution of	1645
proceeds from the tax by a municipal school district to partnering	1646
community schools is hereby determined to be a proper public	1647
purpose.	1648

(2) The tax ~~for the current expenses of~~to fund additional	1649
educational opportunities for the school district and offor	1650
partnering community schools is subject to the requirements of	1651
divisions (B)(3), (4), and (5) of section 5705.21 of the Revised	1652
Code.	1653

(3) In addition to the required specifications of the	1654
resolution under division (B) of this section, the resolution	1655
shall express the rate of the tax in mills per dollar of taxable	1656
value, state the number of the mills to be levied ~~for the current~~	1657
~~expenses of~~to fund additional educational opportunities for the	1658
partnering community schools and the number of the mills to be	1659
levied ~~for the current expenses of~~to fund additional educational	1660
opportunities for the school district, specify the number of years	1661
(not exceeding ten) the tax will be levied or that it will be	1662
levied for a continuing period of time, and state the first year	1663
the tax will be levied.	1664

The resolution shall go into immediate effect upon its	1665
passage, and no publication of it is necessary other than that	1666
provided in the notice of election. The board of education shall	1667
certify a copy of the resolution, along with copies of the	1668
auditor's estimate and its resolution under division (A) of this	1669
section, to the board of elections immediately after its adoption.	1670

(4) The form of the ballot shall be modified by replacing the	1671
ballot form set forth in division (D)(3) of this section with the	1672
following:	1673

"Levy an additional property tax for the purpose of ~~the~~	1674
~~current expenses of~~funding educational opportunities in addition	1675
to the educational components under Section 7 of Article VI, Ohio	1676
Constitution for the school district and offor partnering	1677
community schools at a rate not exceeding ...... (insert the	1678
number of mills) mills for each one dollar of valuation (of which	1679
...... (insert the number of mills to be allocated to partnering	1680
community schools) mills is to be allocated to partnering	1681
community schools), which amounts to ...... (insert the rate	1682
expressed in dollars and cents) for each one hundred dollars of	1683
valuation, for ...... (insert the number of years the levy is to	1684
be imposed, or that it will be levied for a continuing period of	1685
time)?	1686

		FOR THE BOND ISSUE AND LEVY (OR LEVIES)			1687
		AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)	"		1688

(5) After the approval of a tax ~~for the current expenses of~~	1689
~~the school district and of partnering community schools~~ under	1690
division (J) of this section, and prior to the time the first	1691
collection and distribution from the levy can be made, the board	1692
of education may anticipate a fraction of the proceeds of the levy	1693
~~for the current expenses of~~that will be allocated to the school	1694
district and issue anticipation notes in a principal amount not	1695
exceeding fifty per cent of the estimated proceeds of the levy to	1696
be collected during the first year of the levy and allocated to	1697
the school district. The portion of levy proceeds to be allocated	1698
to partnering community schools shall not be included in the	1699
estimated proceeds anticipated under this division and shall not	1700
be used to pay debt charges on any anticipation notes.	1701

The notes shall be issued as provided in section 133.24 of	1702
the Revised Code, shall have principal payments during each year	1703
after the year of their issuance over a period not to exceed five	1704
years, and may have a principal payment in the year of their	1705
issuance.	1706

(6) A tax ~~for the current expenses of the school district and~~	1707
~~of partnering community schools~~ levied under division (J) of this	1708
section for a specified number of years may be renewed or replaced	1709
in the same manner as a tax ~~for the current expenses of~~to fund	1710
additional educational opportunities for a school district and of	1711
partnering community schools levied under division (B) of section	1712
5705.21 of the Revised Code. A tax ~~for the current expenses of the~~	1713
~~school district and of partnering community schools~~ levied under	1714
this division for a continuing period of time may be decreased in	1715
accordance with section 5705.261 of the Revised Code.	1716

(7) The proceeds from the issuance of the general obligation	1717
bonds under division (J) of this section shall be used solely to	1718
pay for permanent improvements of the school district and not for	1719
permanent improvements of partnering community schools.	1720

Section 2. That existing sections 127.14, 131.51, 319.301,	1721
3301.0713, 5705.194, 5705.199, 5705.21, 5705.212, 5705.213,	1722
5705.217, and 5705.218 of the Revised Code are hereby repealed.	1723

Section 3. The amendment by this act of sections 5705.194,	1724
5705.199, 5705.21, 5705.212, 5705.213, 5705.217, and 5705.218 of	1725
the Revised Code takes effect January 1, 2014.	1726

Section 4. Sections 1, 2, and 3 of this act shall take effect	1727
only if approved by a majority of the electors voting thereon, as	1728
provided in Section 5 of this act, as permitted by Section 26 of	1729
Article II, Ohio Constitution, because this act relates to public	1730
schools. If the electors voting on the question whether Sections	1731
1, 2, and 3 of this act be approved do approve the question,	1732
Sections 1, 2, and 3 of this section take effect on the date the	1733
Secretary of State certifies the results of the election. If the	1734
electors voting on that question do not approve Sections 1, 2, and	1735
3 of this act, Sections 1, 2, 3, 4, 5, 6, and 7 of this act	1736
expire.	1737

Section 5. The Secretary of State shall submit to the	1738
electors of the entire state at the general election to be held on	1739
November 3, 2013, as a single proposal, approval of the amendment	1740
of sections 127.14, 131.51, 319.301, 3301.0713, 5705.194,	1741
5705.199, 5705.21, 5705.212, 5705.213, 5705.217, and 5705.218 and	1742
the enactment of sections 3317.016, 3317.017, and 5705.17 of the	1743
Revised Code, as set forth in Sections 1, 2, and 3 of this act.	1744
The Secretary of State shall designate the proposal as an issue	1745
submitted to the electors of the entire state at that election.	1746

Notwithstanding section 3519.21 of the Revised Code, the	1747
title and ballot language for the proposal shall be substantially	1748
as follows:	1749

"EDUCATION LEGISLATION SUBJECT TO VOTER APPROVAL

1750

(Proposed by the General Assembly of the State of Ohio)

1751

Shall the provisions of Senate Bill _____ (here insert the	1752
bill number of this act) enacted by the General Assembly, to	1753
prescribe a system and timeline for the General Assembly to	1754
deliberate and determine the components and cost of a high quality	1755
public primary and secondary education and to make property tax	1756
law changes related to proposed Section 8 of Article VI, Ohio	1757
Constitution, as proposed in S.J.R. ____ of the 130th General	1758
Assembly, be approved?	1759

A majority yes vote is necessary for passage.

1760

YES (to approve the provisions)

1761

NO (to disapprove the provisions)"

1762

The Ohio Ballot Board shall prepare arguments for and against	1763
the proposal. The arguments shall not exceed three hundred words	1764
each, and shall be filed with the Secretary of State not later	1765
than sixty days prior to the election. The ballot language and the	1766
arguments shall be available for public inspection in the Office	1767
of the Secretary of State and at such other places as determined	1768
by the Secretary of State.	1769

Section 6. If Sections 1, 2, and 3 of this act are approved	1770
by the electors at the election required by Sections 4 and 5 of	1771
this act, the General Assembly shall enact additional changes in	1772
law necessary to implement or to conform other sections of law	1773
with the provisions of Sections 1, 2, and 3 of this act.	1774

Section 7. Section 5705.21 of the Revised Code is presented	1775
in this act as a composite of the section as amended by both Am.	1776
Sub. H.B. 525 and Am. S.B. 321 of the 129th General Assembly. The	1777
General Assembly, applying the principle stated in division (B) of	1778
section 1.52 of the Revised Code that amendments are to be	1779
harmonized if reasonably capable of simultaneous operation, finds	1780
that the composite is the resulting version of the section in	1781
effect prior to the effective date of the section as presented in	1782
this act.	1783