As Introduced

130th General Assembly
Regular Session
2013-2014
S. B. No. 95


Senator Hughes 

Cosponsor: Senator Kearney 



A BILL
To amend section 5705.19 and to enact section 307.059 1
of the Revised Code to authorize county 2
commissioners to place the question of a property 3
tax on the ballot for the purpose of providing 4
funding to the probate court of the county to 5
provide services for mentally ill or mentally 6
incompetent adults in or from the county.7


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

       Section 1. That section 5705.19 be amended and section 8
307.059 of the Revised Code be enacted to read as follows:9

       Sec. 307.059.  The board of county commissioners of a county 10
may submit to the electors of the county the question of levying a 11
tax for the purpose specified in division (YY) of section 5705.19 12
of the Revised Code.13

       If a majority of electors in the county who vote on the 14
question approve the question of the tax levy, the proceeds of the 15
levy shall be credited to a special fund created in the county 16
treasury to be known as the probate court mental health fund. All 17
money in the fund shall be appropriated by the board of county 18
commissioners to the probate court without itemization exclusively 19
for the use of the probate court to provide or fund services for 20
mentally ill or mentally incompetent adults in or from the county.21

       The board of county commissioners may anticipate a fraction 22
of the proceeds of the levy and issue anticipation notes as 23
authorized by section 5705.191 of the Revised Code for a current 24
expense levy with a fixed term, and may anticipate the collection 25
of current revenue under section 133.10 of the Revised Code. The 26
board shall credit all money collected from the issuance in the 27
same manner as revenue from the tax under this section.28

       Sec. 5705.19.  This section does not apply to school 29
districts or county school financing districts.30

       The taxing authority of any subdivision at any time and in 31
any year, by vote of two-thirds of all the members of the taxing 32
authority, may declare by resolution and certify the resolution to 33
the board of elections not less than ninety days before the 34
election upon which it will be voted that the amount of taxes that 35
may be raised within the ten-mill limitation will be insufficient 36
to provide for the necessary requirements of the subdivision and 37
that it is necessary to levy a tax in excess of that limitation 38
for any of the following purposes:39

       (A) For current expenses of the subdivision, except that the 40
total levy for current expenses of a detention facility district 41
or district organized under section 2151.65 of the Revised Code 42
shall not exceed two mills and that the total levy for current 43
expenses of a combined district organized under sections 2151.65 44
and 2152.41 of the Revised Code shall not exceed four mills;45

       (B) For the payment of debt charges on certain described 46
bonds, notes, or certificates of indebtedness of the subdivision 47
issued subsequent to January 1, 1925;48

       (C) For the debt charges on all bonds, notes, and 49
certificates of indebtedness issued and authorized to be issued 50
prior to January 1, 1925;51

       (D) For a public library of, or supported by, the subdivision 52
under whatever law organized or authorized to be supported;53

       (E) For a municipal university, not to exceed two mills over 54
the limitation of one mill prescribed in section 3349.13 of the 55
Revised Code;56

       (F) For the construction or acquisition of any specific 57
permanent improvement or class of improvements that the taxing 58
authority of the subdivision may include in a single bond issue;59

       (G) For the general construction, reconstruction, 60
resurfacing, and repair of streets, roads, and bridges in 61
municipal corporations, counties, or townships;62

       (H) For parks and recreational purposes;63

       (I) For the purpose of providing and maintaining fire 64
apparatus, appliances, buildings, or sites therefor, or sources of 65
water supply and materials therefor, or the establishment and 66
maintenance of lines of fire alarm telegraph, or the payment of 67
firefighting companies or permanent, part-time, or volunteer 68
firefighting, emergency medical service, administrative, or 69
communications personnel to operate the same, including the 70
payment of any employer contributions required for such personnel 71
under section 145.48 or 742.34 of the Revised Code, or the 72
purchase of ambulance equipment, or the provision of ambulance, 73
paramedic, or other emergency medical services operated by a fire 74
department or firefighting company;75

       (J) For the purpose of providing and maintaining motor 76
vehicles, communications, other equipment, buildings, and sites 77
for such buildings used directly in the operation of a police 78
department, or the payment of salaries of permanent or part-time 79
police, communications, or administrative personnel to operate the 80
same, including the payment of any employer contributions required 81
for such personnel under section 145.48 or 742.33 of the Revised 82
Code, or the payment of the costs incurred by townships as a 83
result of contracts made with other political subdivisions in 84
order to obtain police protection, or the provision of ambulance 85
or emergency medical services operated by a police department;86

       (K) For the maintenance and operation of a county home or 87
detention facility;88

       (L) For community mental retardation and developmental 89
disabilities programs and services pursuant to Chapter 5126. of 90
the Revised Code, except that the procedure for such levies shall 91
be as provided in section 5705.222 of the Revised Code;92

       (M) For regional planning;93

       (N) For a county's share of the cost of maintaining and 94
operating schools, district detention facilities, forestry camps, 95
or other facilities, or any combination thereof, established under 96
section 2151.65 or 2152.41 of the Revised Code or both of those 97
sections;98

       (O) For providing for flood defense, providing and 99
maintaining a flood wall or pumps, and other purposes to prevent 100
floods;101

       (P) For maintaining and operating sewage disposal plants and 102
facilities;103

       (Q) For the purpose of purchasing, acquiring, constructing, 104
enlarging, improving, equipping, repairing, maintaining, or 105
operating, or any combination of the foregoing, a county transit 106
system pursuant to sections 306.01 to 306.13 of the Revised Code, 107
or of making any payment to a board of county commissioners 108
operating a transit system or a county transit board pursuant to 109
section 306.06 of the Revised Code;110

       (R) For the subdivision's share of the cost of acquiring or 111
constructing any schools, forestry camps, detention facilities, or 112
other facilities, or any combination thereof, under section 113
2151.65 or 2152.41 of the Revised Code or both of those sections;114

       (S) For the prevention, control, and abatement of air 115
pollution;116

       (T) For maintaining and operating cemeteries;117

       (U) For providing ambulance service, emergency medical 118
service, or both;119

       (V) For providing for the collection and disposal of garbage 120
or refuse, including yard waste;121

       (W) For the payment of the police officer employers' 122
contribution or the firefighter employers' contribution required 123
under sections 742.33 and 742.34 of the Revised Code;124

       (X) For the construction and maintenance of a drainage 125
improvement pursuant to section 6131.52 of the Revised Code;126

       (Y) For providing or maintaining senior citizens services or 127
facilities as authorized by section 307.694, 307.85, 505.70, or 128
505.706 or division (EE) of section 717.01 of the Revised Code;129

       (Z) For the provision and maintenance of zoological park 130
services and facilities as authorized under section 307.76 of the 131
Revised Code;132

       (AA) For the maintenance and operation of a free public 133
museum of art, science, or history;134

       (BB) For the establishment and operation of a 9-1-1 system, 135
as defined in section 5507.01 of the Revised Code;136

       (CC) For the purpose of acquiring, rehabilitating, or 137
developing rail property or rail service. As used in this 138
division, "rail property" and "rail service" have the same 139
meanings as in section 4981.01 of the Revised Code. This division 140
applies only to a county, township, or municipal corporation.141

       (DD) For the purpose of acquiring property for, constructing, 142
operating, and maintaining community centers as provided for in 143
section 755.16 of the Revised Code;144

       (EE) For the creation and operation of an office or joint 145
office of economic development, for any economic development 146
purpose of the office, and to otherwise provide for the 147
establishment and operation of a program of economic development 148
pursuant to sections 307.07 and 307.64 of the Revised Code, or to 149
the extent that the expenses of a county land reutilization 150
corporation organized under Chapter 1724. of the Revised Code are 151
found by the board of county commissioners to constitute the 152
promotion of economic development, for the payment of such 153
operations and expenses;154

       (FF) For the purpose of acquiring, establishing, 155
constructing, improving, equipping, maintaining, or operating, or 156
any combination of the foregoing, a township airport, landing 157
field, or other air navigation facility pursuant to section 505.15 158
of the Revised Code;159

       (GG) For the payment of costs incurred by a township as a 160
result of a contract made with a county pursuant to section 161
505.263 of the Revised Code in order to pay all or any part of the 162
cost of constructing, maintaining, repairing, or operating a water 163
supply improvement;164

       (HH) For a board of township trustees to acquire, other than 165
by appropriation, an ownership interest in land, water, or 166
wetlands, or to restore or maintain land, water, or wetlands in 167
which the board has an ownership interest, not for purposes of 168
recreation, but for the purposes of protecting and preserving the 169
natural, scenic, open, or wooded condition of the land, water, or 170
wetlands against modification or encroachment resulting from 171
occupation, development, or other use, which may be styled as 172
protecting or preserving "greenspace" in the resolution, notice of 173
election, or ballot form. Except as otherwise provided in this 174
division, land is not acquired for purposes of recreation, even if 175
the land is used for recreational purposes, so long as no 176
building, structure, or fixture used for recreational purposes is 177
permanently attached or affixed to the land. Except as otherwise 178
provided in this division, land that previously has been acquired 179
in a township for these greenspace purposes may subsequently be 180
used for recreational purposes if the board of township trustees 181
adopts a resolution approving that use and no building, structure, 182
or fixture used for recreational purposes is permanently attached 183
or affixed to the land. The authorization to use greenspace land 184
for recreational use does not apply to land located in a township 185
that had a population, at the time it passed its first greenspace 186
levy, of more than thirty-eight thousand within a county that had 187
a population, at that time, of at least eight hundred sixty 188
thousand.189

       (II) For the support by a county of a crime victim assistance 190
program that is provided and maintained by a county agency or a 191
private, nonprofit corporation or association under section 307.62 192
of the Revised Code;193

       (JJ) For any or all of the purposes set forth in divisions 194
(I) and (J) of this section. This division applies only to a 195
township.196

       (KK) For a countywide public safety communications system 197
under section 307.63 of the Revised Code. This division applies 198
only to counties.199

       (LL) For the support by a county of criminal justice services 200
under section 307.45 of the Revised Code;201

       (MM) For the purpose of maintaining and operating a jail or 202
other detention facility as defined in section 2921.01 of the 203
Revised Code;204

       (NN) For purchasing, maintaining, or improving, or any 205
combination of the foregoing, real estate on which to hold 206
agricultural fairs. This division applies only to a county.207

       (OO) For constructing, rehabilitating, repairing, or 208
maintaining sidewalks, walkways, trails, bicycle pathways, or 209
similar improvements, or acquiring ownership interests in land 210
necessary for the foregoing improvements;211

       (PP) For both of the purposes set forth in divisions (G) and 212
(OO) of this section.213

       (QQ) For both of the purposes set forth in divisions (H) and 214
(HH) of this section. This division applies only to a township.215

       (RR) For the legislative authority of a municipal 216
corporation, board of county commissioners of a county, or board 217
of township trustees of a township to acquire agricultural 218
easements, as defined in section 5301.67 of the Revised Code, and 219
to supervise and enforce the easements.220

       (SS) For both of the purposes set forth in divisions (BB) and 221
(KK) of this section. This division applies only to a county.222

       (TT) For the maintenance and operation of a facility that is 223
organized in whole or in part to promote the sciences and natural 224
history under section 307.761 of the Revised Code.225

       (UU) For the creation and operation of a county land 226
reutilization corporation and for any programs or activities of 227
the corporation found by the board of directors of the corporation 228
to be consistent with the purposes for which the corporation is 229
organized;230

       (VV) For construction and maintenance of improvements and 231
expenses of soil and water conservation district programs under 232
Chapter 1515. of the Revised Code;233

        (WW) For the Ohio cooperative extension service fund created 234
under section 3335.35 of the Revised Code for the purposes 235
prescribed under section 3335.36 of the Revised Code for the 236
benefit of the citizens of a county. This division applies only to 237
a county.238

       (XX) For a municipal corporation that withdraws or proposes 239
by resolution to withdraw from a regional transit authority under 240
section 306.55 of the Revised Code to provide transportation 241
services for the movement of persons within, from, or to the 242
municipal corporation;243

       (YY) For a county to provide revenue to the probate court of 244
that county to provide services to mentally ill or mentally 245
incompetent adults in or from the county.246

       The resolution shall be confined to the purpose or purposes 247
described in one division of this section, to which the revenue 248
derived therefrom shall be applied. The existence in any other 249
division of this section of authority to levy a tax for any part 250
or all of the same purpose or purposes does not preclude the use 251
of such revenues for any part of the purpose or purposes of the 252
division under which the resolution is adopted.253

       The resolution shall specify the amount of the increase in 254
rate that it is necessary to levy, the purpose of that increase in 255
rate, and the number of years during which the increase in rate 256
shall be in effect, which may or may not include a levy upon the 257
duplicate of the current year. The number of years may be any 258
number not exceeding five, except as follows:259

       (1) When the additional rate is for the payment of debt 260
charges, the increased rate shall be for the life of the 261
indebtedness.262

       (2) When the additional rate is for any of the following, the 263
increased rate shall be for a continuing period of time:264

       (a) For the current expenses for a detention facility 265
district, a district organized under section 2151.65 of the 266
Revised Code, or a combined district organized under sections 267
2151.65 and 2152.41 of the Revised Code;268

       (b) For providing a county's share of the cost of maintaining 269
and operating schools, district detention facilities, forestry 270
camps, or other facilities, or any combination thereof, 271
established under section 2151.65 or 2152.41 of the Revised Code 272
or under both of those sections.273

       (3) When the additional rate is for either of the following, 274
the increased rate may be for a continuing period of time:275

       (a) For the purposes set forth in division (I), (J), (U), or 276
(KK) of this section;277

       (b) For the maintenance and operation of a joint recreation 278
district.279

       (4) When the increase is for the purpose or purposes set 280
forth in division (D), (G), (H), (CC), or (PP) of this section, 281
the tax levy may be for any specified number of years or for a 282
continuing period of time, as set forth in the resolution.283

       (5) When the additional rate is for the purpose described in 284
division (Z) or (YY) of this section, the increased rate shall be 285
for any number of years not exceeding ten.286

       A levy for one of the purposes set forth in division (G), 287
(I), (J), or (U) of this section may be reduced pursuant to 288
section 5705.261 or 5705.31 of the Revised Code. A levy for one of 289
the purposes set forth in division (G), (I), (J), or (U) of this 290
section may also be terminated or permanently reduced by the 291
taxing authority if it adopts a resolution stating that the 292
continuance of the levy is unnecessary and the levy shall be 293
terminated or that the millage is excessive and the levy shall be 294
decreased by a designated amount.295

       A resolution of a detention facility district, a district 296
organized under section 2151.65 of the Revised Code, or a combined 297
district organized under both sections 2151.65 and 2152.41 of the 298
Revised Code may include both current expenses and other purposes, 299
provided that the resolution shall apportion the annual rate of 300
levy between the current expenses and the other purpose or 301
purposes. The apportionment need not be the same for each year of 302
the levy, but the respective portions of the rate actually levied 303
each year for the current expenses and the other purpose or 304
purposes shall be limited by the apportionment.305

       Whenever a board of county commissioners, acting either as 306
the taxing authority of its county or as the taxing authority of a 307
sewer district or subdistrict created under Chapter 6117. of the 308
Revised Code, by resolution declares it necessary to levy a tax in 309
excess of the ten-mill limitation for the purpose of constructing, 310
improving, or extending sewage disposal plants or sewage systems, 311
the tax may be in effect for any number of years not exceeding 312
twenty, and the proceeds of the tax, notwithstanding the general 313
provisions of this section, may be used to pay debt charges on any 314
obligations issued and outstanding on behalf of the subdivision 315
for the purposes enumerated in this paragraph, provided that any 316
such obligations have been specifically described in the 317
resolution.318

       A resolution adopted by the legislative authority of a 319
municipal corporation that is for the purpose in division (XX) of 320
this section may be combined with the purpose provided in section 321
306.55 of the Revised Code, by vote of two-thirds of all members 322
of the legislative authority. The legislative authority may 323
certify the resolution to the board of elections as a combined 324
question. The question appearing on the ballot shall be as 325
provided in section 5705.252 of the Revised Code.326

       The resolution shall go into immediate effect upon its 327
passage, and no publication of the resolution is necessary other 328
than that provided for in the notice of election.329

       When the electors of a subdivision or, in the case of a 330
qualifying library levy for the support of a library association 331
or private corporation, the electors of the association library 332
district, have approved a tax levy under this section, the taxing 333
authority of the subdivision may anticipate a fraction of the 334
proceeds of the levy and issue anticipation notes in accordance 335
with section 5705.191 or 5705.193 of the Revised Code.336

       Section 2. That existing section 5705.19 of the Revised Code 337
is hereby repealed.338