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As Passed by the Senate
122nd General Assembly
Regular Session
1997-1998 | Am. Sub. H. B. No. 336 |
REPRESENTATIVES O'BRIEN-TERWILLEGER-OPFER-MOTTLEY-GARCIA-BOYD-
BRITTON-LEWIS-THOMAS-BATEMAN-CLANCY-WINKLER-JOHNSON-
CORBIN-REID-BRADING-SULZER-SCHULER-OLMAN-
SENATORS OELSLAGER-GARDNER-BLESSING-DRAKE-NEIN-FINAN-KEARNS
A BILL
To amend sections 5705.19 and 5705.191 of the Revised Code to
permit taxing authorities to issue property tax anticipation
notes at any time during the life of the tax levy
unless the levy is for
current expenses, to permit
townships to levy a property tax for the purpose of
building or
maintaining walkways and similar improvements or for that purpose and for
general street repair, and to modify the statement
of purpose for property
taxes
levied for
"greenspace."
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5705.19 and 5705.191 of the
Revised Code be amended to read as follows:
Sec. 5705.19. This section does not apply to school
districts or county school financing districts.
The taxing authority of any subdivision at any time and in
any year, by vote of two-thirds of all the members of the taxing
authority, may declare by resolution and certify the resolution
to the board of elections not less than seventy-five days before
the election upon which it will be voted that the amount of taxes
that may be raised within the ten-mill limitation will be
insufficient to provide for the necessary requirements of the
subdivision and that it is necessary to levy a tax in excess of
that limitation for any of the following purposes:
(A) For current expenses of the subdivision, except that
the total levy for current expenses of a detention home district
or district organized under section 2151.65 of the Revised Code
shall not exceed two mills and that the total levy for current
expenses of a combined district organized under sections 2151.34
and 2151.65 of the Revised Code shall not exceed four mills;
(B) For the payment of debt charges on certain described
bonds, notes, or certificates of indebtedness of the subdivision
issued subsequent to January 1, 1925;
(C) For the debt charges on all bonds, notes, and
certificates of indebtedness issued and authorized to be issued
prior to January 1, 1925;
(D) For a public library of, or supported by, the
subdivision under whatever law organized or authorized to be
supported;
(E) For a municipal university, not to exceed two mills
over the limitation of one mill prescribed in section 3349.13 of
the Revised Code;
(F) For the construction or acquisition of any specific
permanent improvement or class of improvements that the taxing
authority of the subdivision may include in a single bond issue;
(G) For the general construction, reconstruction,
resurfacing, and repair of streets, roads, and bridges in
municipal corporations, counties, or townships;
(H) For recreational purposes;
(I) For the purpose of providing and maintaining fire
apparatus, appliances, buildings, or sites therefor, or sources
of water supply and materials therefor, or the establishment and
maintenance of lines of fire alarm telegraph, or the payment of
permanent, part-time, or volunteer firefighters or
fire-fighting
companies to operate the same, including the payment of the
firefighters employer's contribution required under section
742.34 of
the Revised Code, or to purchase ambulance equipment, or to
provide ambulance, paramedic, or other emergency medical services
operated by a fire department or fire-fighting company;
(J) For the purpose of providing and maintaining motor
vehicles, communications, and other equipment used directly in
the operation of a police department, or the payment of salaries
of permanent police personnel, including the payment of the
police employer's contribution required under section
742.33
of the Revised Code, or the payment of the costs incurred by
townships as a result of contracts made with other political
subdivisions in order to obtain police protection, or to provide
ambulance or emergency medical services operated by a police
department;
(K) For the maintenance and operation of a county home;
(L) For community mental retardation and developmental
disabilities programs and services pursuant to Chapter 5126. of
the Revised Code, except that the procedure for such levies shall
be as provided in section 5705.222 of the Revised Code;
(M) For regional planning;
(N) For a county's share of the cost of maintaining and
operating schools, district detention homes, forestry camps, or
other facilities, or any combination thereof established under
section 2151.34 or 2151.65 of the Revised Code or both of those
sections;
(O) For providing for flood defense, providing and
maintaining a flood wall or pumps, and other purposes to prevent
floods;
(P) For maintaining and operating sewage disposal plants
and facilities;
(Q) For the purpose of purchasing, acquiring,
constructing, enlarging, improving, equipping, repairing,
maintaining, or operating, or any combination of the foregoing, a
county transit system pursuant to sections 306.01 to 306.13 of
the Revised Code, or to make any payment to a board of county commissioners
operating a transit system or a county transit
board pursuant to section 306.06 of the Revised Code;
(R) For the subdivision's share of the cost of acquiring
or constructing any schools, forestry camps, detention homes, or
other facilities, or any combination thereof under section
2151.34 or 2151.65 of the Revised Code or both of those sections;
(S) For the prevention, control, and abatement of air
pollution;
(T) For maintaining and operating cemeteries;
(U) For providing ambulance service, emergency medical
service, or both;
(V) For providing for the collection and disposal of
garbage or refuse;
(W) For the payment of the police employer's
contribution or the firefighters employer's contribution
required
under sections 742.33 and 742.34 of the Revised Code;
(X) For the construction and maintenance of a drainage
improvement pursuant to section 6131.52 of the Revised Code;
(Y) For providing or maintaining senior citizens services
or facilities as authorized by section 307.694, 307.85, 505.70,
505.706, or division (EE) of section 717.01 of the Revised Code;
(Z) For the provision and maintenance of zoological park
services and facilities as authorized under section 307.76 of the
Revised Code;
(AA) For the maintenance and operation of a free public
museum of art, science, or history;
(BB) For the establishment and operation of a 9-1-1
system, as defined in section 4931.40 of the Revised Code;
(CC) For the purpose of acquiring, rehabilitating, or
developing rail property or rail service. As used in this
division, "rail property" and "rail service" have the same
meanings as in section 4981.01 of the Revised Code. This
division applies only to a county, township, or municipal
corporation.
(DD) For the purpose of acquiring property for,
constructing, operating, and maintaining community centers as
provided for in section 755.16 of the Revised Code;
(EE) For the creation and operation of an office or joint
office of economic development, for any economic development
purpose of the office, and to otherwise provide for the
establishment and operation of a program of economic development
pursuant to sections 307.07 and 307.64 of the Revised Code;
(FF) For the purpose of acquiring, establishing,
constructing, improving, equipping, maintaining, or operating, or
any combination of the foregoing, a township airport, landing
field, or other air navigation facility pursuant to section
505.15 of the Revised Code;
(GG) For the payment of costs incurred by a township as a
result of a contract made with a county pursuant to section
505.263 of the Revised Code in order to pay all or any part of
the cost of constructing, maintaining, repairing, or operating a
water supply improvement;
(HH) For a board of township trustees to acquire, other
than by appropriation, an ownership interest in land, water, or
wetlands, or to restore or maintain land, water, or wetlands in
which the board has such an interest, not for purposes of
recreation, but for the purposes of protecting and preserving the
natural, scenic, open, or wooded condition of the land, water, or
wetlands against modification or encroachment resulting from
occupation, development, or other use, WHICH MAY BE STYLED AS
PROTECTING OR PRESERVING "GREENSPACE" IN THE RESOLUTION, NOTICE OF ELECTION,
OR BALLOT FORM;
(II) For the support by a county of a crime victim
assistance program that is provided and maintained by a county
agency or a private, nonprofit corporation or association under
section 307.62 of the Revised Code;
(JJ) For any or all of the purposes set forth in division
DIVISIONS
(I) or AND (J) of this section. This division applies only to a
township.
(KK) For a countywide public safety communications system
under section 307.63 of the Revised Code. This division applies
only to counties.
(LL) For the support by a county of criminal justice
services under section 307.45 of the Revised Code;
(MM) For the purpose of maintaining and operating a jail
or other detention facility as defined in section 2921.01 of the
Revised Code;
(NN) For purchasing, maintaining, or improving, or any
combination of the foregoing, real estate on which to hold agricultural
fairs. This division applies only to a county.
(OO) FOR CONSTRUCTING, REHABILITATING, REPAIRING, OR MAINTAINING
SIDEWALKS, WALKWAYS, TRAILS, BICYCLE PATHWAYS, OR SIMILAR IMPROVEMENTS, OR
ACQUIRING OWNERSHIP INTERESTS IN LAND NECESSARY FOR THE FOREGOING
IMPROVEMENTS, BY A BOARD OF TOWNSHIP TRUSTEES;
(PP) FOR BOTH OF THE PURPOSES SET FORTH IN DIVISIONS
(G)
AND (OO) OF THIS SECTION. THIS DIVISION APPLIES ONLY TO A TOWNSHIP.
The resolution shall be confined to the purpose or purposes
described in one division of this section, for TO which the
revenue
derived therefrom shall be applied. The existence in any other
division of this section of authority to levy a tax for any part
or all of the same purpose or purposes does not preclude the use
of such revenues for any part of the purpose or purposes of the
division under which the resolution is adopted.
The resolution shall specify the amount of the increase in
rate that it is necessary to levy, the purpose thereof, and the
number of years during which the increase in rate shall be in
effect, which may or may not include a levy upon the duplicate of
the current year. The number of years may be any number not
exceeding five, except as follows:
(1) When the additional rate is for the payment of debt
charges, the increased rate shall be for the life of the
indebtedness.
(2) When the additional rate is FOR any of the following, the
increased rate shall be for a continuing period of time:
(a) For the current expenses for a detention home
district, a district organized under section 2151.65 of the
Revised Code, or a combined district organized under sections
2151.34 and 2151.65 of the Revised Code;
(b) For providing a county's share of the cost of
maintaining and operating schools, district detention homes,
forestry camps, or other facilities, or any combination thereof,
established under section 2151.34 or 2151.65 of the Revised Code
or under both of those sections.
(3) When the additional rate is for any of the following,
the increased rate may be for a continuing period of time:
(a) For the purposes set forth in division (I), (J), (U),
or (KK) of this section;
(b) For the maintenance and operation of a joint
recreation district;
(c) A levy imposed by a township for the purposes set
forth in division (G) of this section.
(4) When the increase is for the purpose set forth in
division (D) or (CC) of this section OR FOR BOTH OF THE PURPOSES SET FORTH
IN DIVISIONS (G) AND (OO) OF THIS SECTION, the tax levy
may be for any
specified number of years or for a continuing period of time, as
set forth in the resolution.
(5) When the additional rate is for the purpose described
in division (Z) of this section, the increased rate shall be for
any number of years not exceeding ten.
A levy for the purposes set forth in division (I), (J), or
(U) of this section, and a levy imposed by a township for the
purposes set forth in division (G) of this section, may be
reduced pursuant to section 5705.261 or 5705.31 of the Revised
Code. A levy for the purposes set forth in division (I), (J), or
(U) of this section, and a levy imposed by a township for the
purposes set forth in division (G) of this section, may also be
terminated or permanently reduced by the taxing authority if it
adopts a resolution stating that the continuance of the levy is
unnecessary and the levy shall be terminated or that the millage
is excessive and the levy shall be decreased by a designated
amount.
A resolution of a detention home district, a district
organized under section 2151.65 of the Revised Code, or a
combined district organized under both sections 2151.34 and
2151.65 of the Revised Code may include both current expenses and
other purposes, provided that the resolution shall apportion the
annual rate of levy between the current expenses and other
purpose or purposes. The apportionment need not be the same for
each year of the levy, but the respective portions of the rate
actually levied each year for the current expenses and the other
purpose or purposes shall be limited by the apportionment.
Whenever a board of county commissioners, acting either as
the taxing authority of its county or as the taxing authority of
a sewer district or subdistrict created under Chapter 6117. of
the Revised Code, by resolution declares it necessary to levy a
tax in excess of the ten-mill limitation for the purpose of
constructing, improving, or extending sewage disposal plants or
sewage systems, the tax may be in effect for any number of years
not exceeding twenty, and the proceeds thereof, notwithstanding
the general provisions of this section, may be used to pay debt
charges on any obligations issued and outstanding on behalf of
the subdivision for the purposes enumerated in this paragraph,
provided that any such obligations have been specifically
described in the resolution.
The resolution shall go into immediate effect upon its
passage, and no publication of the resolution is necessary other
than that provided for in the notice of election.
When the electors of a subdivision have approved a tax levy
under this section, the taxing authority of the subdivision may
anticipate a fraction of the proceeds of the levy and issue
anticipation notes in accordance with section 5705.191 or
5705.193 of the Revised Code.
Sec. 5705.191. The taxing authority of any subdivision,
other than the board of education of a school district or the
taxing authority of a county school financing district, by a vote
of two-thirds of all its members, may declare by resolution that
the amount of taxes which THAT may be raised within the ten-mill
limitation by levies on the current tax duplicate will be
insufficient to provide an adequate amount for the necessary
requirements of the subdivision, and that it is necessary to levy
a tax in excess of such limitation for any of the purposes in
section 5705.19 of the Revised Code, or to supplement the general
fund for the purpose of making appropriations for one or more of
the following purposes: public assistance, human or social
services, relief, welfare, hospitalization, health, and support
of general or tuberculosis hospitals, and that the question of
such additional tax levy shall be submitted to the electors of
the subdivision at a general, primary, or special election to be
held at a time therein specified. Such resolution shall not
include a levy on the current tax list and duplicate unless such
election is to be held at or prior to the general election day of the current
tax year. Such
resolution shall conform to the requirements of section 5705.19
of the Revised Code, except that a levy to supplement the general
fund for the purposes of public assistance, human or social
services, relief, welfare, hospitalization, health, or the
support of general or tuberculosis hospitals may not be for a
longer period than ten years. All other levies under this
section may not be for a longer period than five years unless a
longer period is permitted by section 5705.19 of the Revised
Code, and the resolution shall specify the date of holding such
election, which shall not be earlier than seventy-five days after
the adoption and certification of such resolution. The
resolution shall go into immediate effect upon its passage and no
publication of the same is necessary other than that provided for
in the notice of election. A copy of such resolution shall,
immediately after its passage, SHALL be certified to the board of
elections of the proper county or counties in the manner provided
by section 5705.25 of the Revised Code, and such section shall
govern the arrangements for the submission of such question and
other matters with respect to such election, to which section
5705.25 of the Revised Code refers, excepting that such election
shall be held on the date specified in the resolution, which
shall be consistent with the requirements of section 3501.01 of
the Revised Code, provided that only one special election for the
submission of such question may be held in any one calendar year
and provided that a special election may be held upon the same
day a primary election is held. Publication of notice of such
election shall be made in one or more newspapers of general
circulation in the county once a week for four consecutive weeks.
If a majority of the electors voting on the question in an
election held on the day of a primary, presidential primary, or general
election, or fifty-five per cent of those voting on the question at a
special election held on any other day vote, in favor thereof,
or, when the question is a levy proposed for purposes under
division (L) of section 5705.19 of the Revised Code, if a
majority of those voting on the question at a special election
held on any other day vote in favor thereof, the taxing authority
of the subdivision may make the necessary levy within such
subdivision at the additional rate or at any lesser rate outside
the ten-mill limitation on the tax list and duplicate for the
purpose stated in the resolution. Such tax levy shall be
included in the next annual tax budget that is certified to the
county budget commission.
After the approval of such A levy by
vote and prior to the
time when the first tax collection from such levy can be made THE
ELECTORS, the taxing authority of the subdivision may anticipate a
fraction
of the proceeds of such levy and issue anticipation notes. In
the case of a continuing levy THAT IS NOT LEVIED FOR THE PURPOSE OF CURRENT
EXPENSES, notes may be issued AT ANY TIME AFTER APPROVAL OF THE
LEVY in an amount
not more than fifty per cent of the total estimated proceeds of
the levy for the first SUCCEEDING ten years, LESS AN
AMOUNT EQUAL TO THE FRACTION OF THE PROCEEDS OF THE LEVY PREVIOUSLY
ANTICIPATED BY THE ISSUANCE
OF ANTICIPATION NOTES. In the case of a levy for a
fixed period THAT IS NOT FOR THE PURPOSE OF CURRENT EXPENSES, notes may
be issued AT ANY TIME AFTER APPROVAL OF THE LEVY in an amount not more
than
fifty per cent of the total estimated proceeds of the levy
throughout its THE REMAINING life OF THE LEVY, LESS AN AMOUNT
EQUAL TO THE FRACTION OF THE PROCEEDS OF THE LEVY PREVIOUSLY ANTICIPATED BY
THE ISSUANCE OF ANTICIPATION NOTES. No
IN THE CASE
OF A LEVY FOR CURRENT EXPENSES, NOTES MAY BE ISSUED AFTER THE
APPROVAL OF THE LEVY BY THE ELECTORS AND PRIOR TO THE TIME WHEN THE
FIRST TAX COLLECTION FROM THE LEVY CAN BE MADE. SUCH NOTES MAY
BE ISSUED IN AN AMOUNT NOT MORE THAN FIFTY PER CENT OF THE TOTAL
ESTIMATED PROCEEDS OF THE LEVY THROUGHOUT THE TERM OF THE LEVY
IN THE CASE OF A LEVY FOR A FIXED PERIOD, OR FIFTY PER CENT OF
THE TOTAL ESTIMATED PROCEEDS FOR THE FIRST TEN YEARS OF THE LEVY
IN THE CASE OF A CONTINUING LEVY.
NO anticipation notes that increase the net
indebtedness of a county may be issued without the prior consent
of the board of county commissioners of that county. The notes
shall be issued as provided in section 133.24 of the Revised
Code, shall have principal payments during each year after the
year of their issuance over a period not exceeding the life of
the levy anticipated, and may have a principal payment in the
year of their issuance.
"Taxing authority" and "subdivision" have the same meanings
as in section 5705.01 of the Revised Code.
This section is supplemental to and not in derogation of
sections 5705.20, 5705.21, and 5705.22 of the Revised Code.
Section 2. That existing sections 5705.19 and 5705.191 of the
Revised Code are hereby repealed.
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