To amend sections 145.56, 3307.71, 3309.66, 3316.06, 3316.08, 3317.08, 5505.22, 5705.214, 5748.01, and 5748.05, and to enact sections 5705.217, 5705.218, and 5748.08 of the Revised Code to permit a school board to propose to the electors, as one ballot question, a school district income tax and bond issue, or a property tax for the dual purposes of operating expenses and permanent improvements, including issuing bonds for permanent improvements, and to declare an emergency.

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

Sec. 145.56. The right of a person to a pension, an annuity, or A retirement allowance itself, any optional benefit, any other right accrued or accruing to any person, under sections 145.01 to 145.58 of the Revised Code, or of any municipal retirement system established subject to such sections, under the laws of this state or any charter, the various funds created by sections 145.01 to 145.58 of the Revised Code, or under such municipal retirement system, and all moneys and investments and income thereof, are exempt from any state tax, except the tax imposed by section 5747.02 of the Revised Code and are exempt from any county, municipal, or other local tax, except taxes imposed pursuant to section 5748.02 OR 5748.08 of the Revised Code, and, except as provided in sections 145.57, 3111.23, and 3113.21 of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or the insolvency laws, or other process of law, and shall be unassignable except as specifically provided in sections 145.01 to 145.58, 3111.23, and 3113.21 of the Revised Code.

Sec. 3307.71. The right of a person to a pension, an annuity, or A retirement allowance itself, any optional benefit, any other right accrued or accruing to any person, under sections 3307.01 to 3307.74 of the Revised Code, OR the various funds created by section 3307.65 of the Revised Code and all moneys and investments and income thereof, are exempt from any state tax, except the tax imposed by section 5747.02 of the Revised Code and are exempt from any county, municipal, or other local tax, except taxes imposed pursuant to section 5748.02 OR 5748.08 of the Revised Code, and, except as provided in sections 3111.23, 3113.21, and 3307.72 of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or any other process of law whatsoever, and shall be unassignable except as specifically provided in sections 3111.23, 3113.21, and 3307.01 to 3307.74 of the Revised Code.

Sec. 3309.66. The right of a person to a pension, an annuity, or A retirement allowance itself, any optional benefit, any other right accrued or accruing to any persons, under sections 3309.01 to 3309.68 of the Revised Code, OR the various funds created by section 3309.60 of the Revised Code and all moneys and investments and income thereof, are exempt from any state tax, except the tax imposed by section 5747.02 of the Revised Code, and are exempt from any county, municipal, or other local tax, except taxes imposed pursuant to section 5748.02 OR 5748.08 of the Revised Code, and, except as provided in sections 3111.23, 3113.21, and 3309.67 of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or any other process of law whatsoever, and shall be unassignable except as specifically provided in sections 3111.23, 3113.21, and 3309.01 to 3309.68 of the Revised Code.

Sec. 3316.06. (A) Within sixty days after the first meeting of a school district financial planning and supervision commission, the commission shall adopt a financial recovery plan regarding the school district for which the commission was created. During the formulation of the plan, the commission shall seek appropriate input from the school district board and from the community. This plan shall contain the following:

(1) Actions to be taken to:

(a) Eliminate all fiscal emergency conditions declared to exist pursuant to division (B) of section 3316.03 of the Revised Code;

(b) Satisfy any judgments, past due accounts payable, and all past due and payable payroll and fringe benefits;

(c) Eliminate the deficits in all deficit funds;

(d) Restore to special funds any moneys from such funds that were used for purposes not within the purposes of such funds, or borrowed from such funds by the purchase of debt obligations of the school district with the moneys of such funds, or missing from the special funds and not accounted for, if any;

(e) Balance the budget, avoid future deficits in any funds, and maintain on a current basis payments of payroll, fringe benefits, and all accounts;

(f) Avoid any fiscal emergency condition in the future;

(g) Restore the ability of the school district to market long-term general obligation bonds under provisions of law applicable to school districts generally.

(2) The management structure that will enable the school district to take the actions enumerated in division (A)(1) of this section. The plan shall specify the level of fiscal and management control that the commission will exercise within the school district during the period of fiscal emergency, and shall enumerate respectively, the powers and duties of the commission and the powers and duties of the school board during that period. The commission may elect to assume any of the powers and duties of the school board it considers necessary, including all powers related to personnel, curriculum, and legal issues in order to successfully implement the actions described in division (A)(1) of this section.

(3) The target dates for the commencement, progress upon, and completion of the actions enumerated in division (A)(1) of this section and a reasonable period of time expected to be required to implement the plan. The commission shall prepare a reasonable time schedule for progress toward and achievement of the requirements for the plan, and the plan shall be consistent with that time schedule.

(4) The amount and purpose of any issue of debt obligations that will be issued, together with assurances that any such debt obligations that will be issued will not exceed debt limits supported by appropriate certifications by the fiscal officer of the school district and the county auditor. If the commission considers it necessary in order to maintain or improve educational opportunities of pupils in the school district, the plan may include a proposal to restructure or refinance outstanding debt obligations incurred by the board contingent upon the approval, during the period of the fiscal emergency, by district voters of a tax levied under section 718.09, 718.10, 5705.194, 5705.21, or 5748.02, OR 5748.08 of the Revised Code. Notwithstanding any provision of Chapter 133. or sections 3313.483 through 3313.4811 of the Revised Code, the restructuring or refinancing may extend the original period for repayment, and may alter the frequency and amount of repayments, interest or other financing charges, and other terms of agreements under which the debt originally was contracted, at the discretion of the commission, provided that any loans received pursuant to section 3313.483 of the Revised Code shall be paid from funds the district would otherwise receive under sections 3317.022 to 3317.025 of the Revised Code, as required under division (E)(3) of section 3313.483 of the Revised Code.

(B) Any financial recovery plan may be amended subsequent to its adoption.

Sec. 3316.08. During a school district's fiscal emergency period, the auditor of state shall determine annually, or at any other time upon request of the financial planning and supervision commission, whether the school district will incur an operating deficit. If the auditor of state determines that a school district will incur an operating deficit, the auditor of state shall certify that determination to the superintendent of public instruction, the financial planning and supervision commission, and the board of education of the school district. Upon receiving the auditor of state's certification, the board of education or commission shall adopt a resolution to submit a ballot question proposing the levy of a tax under section 5705.194 or 5705.21 or Chapter 5748. of the Revised Code. Except as otherwise provided in this division, the tax shall be levied in the manner prescribed for a tax levied under section 5705.194 or 5705.21 or under Chapter 5748. of the Revised Code. The tax shall be levied for the purpose of paying current operating expenses of the school district. The question shall propose that the tax be levied at the rate required to produce annual revenue sufficient to eliminate the operating deficit as certified by the auditor of state and to repay outstanding loans or other obligations incurred by the board of education for the purpose of reducing or eliminating operating deficits, as determined by the financial planning and supervision commission. The rate of a tax levied under section 5705.194 or 5705.21 of the Revised Code shall be determined by the county auditor, and the rate of a tax levied under section 5748.02 OR 5748.08 of the Revised Code shall be determined by the tax commissioner, upon the request of the commission. The commission shall determine the election at which the question of the tax shall appear on the ballot, and the board of education or commission shall submit a copy of its resolution to the board of elections not later than seventy-five days prior to the day of that election. The board of elections conducting the election shall certify the results of the election to the board of education and to the financial planning and supervision commission.

Sec. 3317.08. A board of education may admit to its schools a child it is not required by section 3313.64 or 3313.65 of the Revised Code to admit, if tuition is paid for the child.

Unless otherwise provided by law, tuition shall be computed in accordance with this section. A district's tuition charge for a school year shall be one of the following:

(A) For any child, except a handicapped preschool child described in division (B) of this section, the quotient obtained by dividing the sum of the amounts described in divisions (A)(1) and (2) of this section by the amount described in division (A)(3) of this section.

(1) The district's total taxes charged and payable for current expenses for the tax year preceding the tax year in which the school year begins as certified under division (A)(3) of section 3317.021 of the Revised Code.

(2) The district's total taxes collected for current expenses under a school district income tax adopted pursuant to section 5748.03 OR 5748.08 of the Revised Code that are disbursed to the district during the fiscal year. On or before the first day of June of each year, the tax commissioner shall certify the amount to be used in the calculation under this division for the next fiscal year to the department of education for each city, local, and exempted village school district that levies a school district income tax.

(3) The district's average daily membership less one-half the kindergarten average daily membership certified pursuant to section 3317.03 of the Revised Code for the preceding school year.

(B) For any handicapped preschool child not included in a unit approved under division (E) of section 3317.05 of the Revised Code, an amount computed for the school year as follows:

(1) For each type of special education service provided to the child for whom tuition is being calculated, determine the amount of the district's operating expenses in providing that type of service to all handicapped preschool children not included in units approved under division (E) of section 3317.05 of the Revised Code;

(2) For each type of special education service for which operating expenses are determined under division (B)(1) of this section, determine the amount of such operating expenses that was paid from any state funds received under this chapter;

(3) For each type of special education service for which operating expenses are determined under division (B)(1) of this section, divide the difference between the amount determined under division (B)(1) of this section and the amount determined under division (B)(2) of this section by the total number of handicapped preschool children not included in units approved under division (E) of section 3317.05 of the Revised Code who received that type of service;

(4) Determine the sum of the quotients obtained under division (B)(3) of this section for all types of special education services provided to the child for whom tuition is being calculated.

The state board of education shall adopt rules defining the types of special education services and specifying the operating expenses to be used in the computation under this section.

If any child for whom a tuition charge is computed under this section for any school year is enrolled in a district for only part of that school year, the amount of the district's tuition charge for the child for the school year shall be computed in proportion to the number of school days the child is enrolled in the district during the school year.

Except as otherwise provided in division (I) of section 3313.64 of the Revised Code, whenever a district admits a child to its schools for whom tuition computed in accordance with this section is an obligation of another school district, the amount of the tuition shall be certified by the treasurer of the board of education of the district of attendance, to the board of education of the district required to pay tuition for its approval and payment. If agreement as to the amount payable or the district required to pay the tuition cannot be reached, or the board of education of the district required to pay the tuition refuses to pay that amount, the board of education of the district of attendance shall notify the superintendent of public instruction. The superintendent shall determine the correct amount and the district required to pay the tuition and shall deduct that amount, if any, under division (G) of section 3317.023 of the Revised Code, from the district required to pay the tuition and add that amount to the amount allocated to the district attended under such division. The superintendent of public instruction shall send to the district required to pay the tuition an itemized statement showing such deductions at the time of such deduction.

When a political subdivision owns and operates an airport, welfare, or correctional institution or other project or facility outside its corporate limits and, the territory within which the facility is located is exempt from taxation by the school district within which such territory is located, and there are school age children residing within such territory, the political subdivision owning such tax exempt territory shall pay tuition to the district in which such children attend school. The tuition for these children shall be computed as provided for in this section.

Sec. 5505.22. The right of any person to a pension, or to the return of accumulated contributions, payable as provided under this chapter, and all moneys, investments of the state highway patrol retirement system, and income therefrom, are exempt from any state tax, except the tax imposed by section 5747.02 of the Revised Code, and are exempt from any county, municipal, or other local tax, except taxes imposed pursuant to section 5748.02 OR 5748.08 of the Revised Code, and, except as provided in sections 3111.23, 3113.21, and 5505.26 of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or any other process of law whatsoever, and shall be unassignable except as specifically provided in this chapter.

Sec. 5705.214. Not more than three elections during any calendar year shall include the questions by a school district of tax levies proposed under any one or any combination of the following sections: sections 5705.194, 5705.21, 5705.212, and 5705.213, 5705.217, AND 5705.218 of the Revised Code.

Sec. 5705.217. (A) THE BOARD OF EDUCATION OF A CITY, LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT THE AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT IS NECESSARY TO LEVY AN ADDITIONAL TAX IN EXCESS OF THAT LIMITATION FOR THE PURPOSES OF PROVIDING FUNDS FOR CURRENT OPERATING EXPENSES AND FOR THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS; AND THAT THE QUESTION OF THE TAX SHALL BE SUBMITTED TO THE ELECTORS OF THE DISTRICT AT A SPECIAL ELECTION. THE TAX MAY BE LEVIED FOR A SPECIFIED NUMBER OF YEARS OR FOR A CONTINUING PERIOD OF TIME. THE RESOLUTION SHALL SPECIFY THE PROPOSED TAX RATE, THE FIRST YEAR THE TAX WILL BE LEVIED, AND THE NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED FOR A CONTINUING PERIOD OF TIME. THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX BETWEEN CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS. THE APPORTIONMENT MAY BE THE SAME FOR EACH YEAR OF THE TAX, BUT THE RESPECTIVE PORTIONS OF THE RATE ACTUALLY LEVIED EACH YEAR FOR CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS SHALL BE LIMITED BY THE APPORTIONMENT.

THE RESOLUTION SHALL SPECIFY THE DATE OF HOLDING THE SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER THAN SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE BOARD OF ELECTIONS AND SHALL BE CONSISTENT WITH THE REQUIREMENTS OF SECTION 3501.01 OF THE REVISED CODE. THE RESOLUTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO PUBLICATION OF IT IS NECESSARY OTHER THAN THAT PROVIDED IN THE NOTICE OF ELECTION. THE BOARD OF EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION TO THE BOARD OF ELECTIONS IMMEDIATELY AFTER ITS ADOPTION. SECTION 5705.25 OF THE REVISED CODE GOVERNS THE ARRANGEMENTS AND FORM OF THE BALLOT FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS.

IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE IN FAVOR OF THE TAX, THE BOARD OF EDUCATION MAY MAKE THE LEVY AT THE ADDITIONAL RATE, OR AT ANY LESSER RATE IN EXCESS OF THE TEN-MILL LIMITATION. IF THE TAX IS FOR A CONTINUING PERIOD OF TIME, IT MAY BE REDUCED IN ACCORDANCE WITH SECTION 5705.261 OF THE REVISED CODE.

(B) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION AND PRIOR TO THE TIME THE FIRST COLLECTION AND DISTRIBUTION FROM THE LEVY CAN BE MADE, THE BOARD OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH LEVY FOR CURRENT OPERATING EXPENSES AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER CENT OF THE PROCEEDS ESTIMATED TO BE COLLECTED FOR THAT PURPOSE DURING THE FIRST YEAR OF THE LEVY. AT ANY TIME AFTER THE APPROVAL OF A TAX UNDER THIS SECTION, THE BOARD OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX FOR PERMANENT IMPROVEMENTS AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS TO BE COLLECTED FOR THAT PURPOSE OVER A PERIOD OF FIVE YEARS AFTER ISSUANCE OF THE NOTES.

ANTICIPATION NOTES UNDER THIS SECTION 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 TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR ISSUANCE.

(C) THE SUBMISSION OF A QUESTION TO THE ELECTORS UNDER THIS SECTION IS SUBJECT TO THE LIMITATION ON THE NUMBER OF ELECTIONS THAT CAN BE HELD IN A YEAR UNDER SECTION 5705.214 OF THE REVISED CODE.

Sec. 5705.218. (A) THE BOARD OF EDUCATION OF A CITY, LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT IT MAY BE NECESSARY FOR THE DISTRICT TO ISSUE GENERAL OBLIGATION BONDS FOR PERMANENT IMPROVEMENTS. THE RESOLUTION SHALL STATE THE PROPOSED PRINCIPAL AMOUNT OF THE BONDS AND THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL WOULD BE PAID. UPON ADOPTION OF THE RESOLUTION, THE BOARD SHALL CERTIFY A COPY OF IT TO THE COUNTY AUDITOR. THE COUNTY AUDITOR PROMPTLY SHALL ESTIMATE AND CERTIFY TO THE BOARD THE AVERAGE ANNUAL PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE BONDS TO PAY DEBT CHARGES ON THE BONDS, IN THE SAME MANNER AS UNDER DIVISION (C) OF SECTION 133.18 OF THE REVISED CODE.

(B) AFTER RECEIVING THE COUNTY AUDITOR'S CERTIFICATION UNDER DIVISION (A) OF THIS SECTION, THE BOARD OF EDUCATION OF THE CITY, LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, BY A VOTE OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT THE AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT IS NECESSARY TO ISSUE GENERAL OBLIGATION BONDS OF THE SCHOOL DISTRICT FOR SPECIFIED PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX IN EXCESS OF THE TEN-MILL LIMITATION TO PAY DEBT CHARGES ON THE BONDS; THAT IT IS NECESSARY TO LEVY ADDITIONAL TAXES IN EXCESS OF THE TEN-MILL LIMITATION TO PROVIDE FUNDS FOR THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS OR TO PAY FOR CURRENT OPERATING EXPENSES, OR BOTH; AND THAT THE QUESTION OF THE BONDS AND TAXES SHALL BE SUBMITTED TO THE ELECTORS OF THE SCHOOL DISTRICT AT A SPECIAL ELECTION. THE TAXES MAY BE LEVIED FOR A SPECIFIED NUMBER OF YEARS OR FOR A CONTINUING PERIOD OF TIME. THE RESOLUTION SHALL SPECIFY ALL OF THE FOLLOWING:

(1) THE NECESSITY AND PURPOSE OF THE BOND ISSUE;

(2) THE AMOUNT, APPROXIMATE DATE, ESTIMATED RATE OF INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL OF THE BONDS MAY BE PAID;

(3) THE NECESSITY OF LEVYING A TAX OUTSIDE THE TAX LIMITATION TO PAY THE DEBT CHARGES ON THE BONDS;

(4) THE COUNTY AUDITOR'S ESTIMATE OF THE AVERAGE ANNUAL PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE BONDS TO PAY DEBT CHARGES ON THE BONDS;

(5) THE PROPOSED RATE OF THE TAX, IF ANY, FOR CURRENT OPERATING EXPENSES, THE FIRST YEAR THE TAX WILL BE LEVIED, AND THE NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED FOR A CONTINUING PERIOD OF TIME;

(6) THE PROPOSED RATE OF THE TAX, IF ANY, FOR PERMANENT IMPROVEMENTS, THE FIRST YEAR THE TAX WILL BE LEVIED, AND THE NUMBER OF YEARS IT WILL BE LEVIED, OR THAT IT WILL BE LEVIED FOR A CONTINUING PERIOD OF TIME;

(7) THE DATE OF HOLDING THE SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER THAN SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE BOARD OF ELECTIONS, AND SHALL BE CONSISTENT WITH THE REQUIREMENTS OF SECTION 3501.01 OF THE REVISED CODE.

THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX BETWEEN CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS, IF BOTH TAXES ARE REQUESTED. THE APPORTIONMENT MAY BE THE SAME FOR EACH YEAR OF THE TAX, BUT THE RESPECTIVE PORTIONS OF THE RATE ACTUALLY LEVIED EACH YEAR FOR CURRENT OPERATING EXPENSES AND PERMANENT IMPROVEMENTS SHALL BE LIMITED BY THE APPORTIONMENT. THE RESOLUTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO PUBLICATION OF IT IS NECESSARY OTHER THAN THAT PROVIDED IN THE NOTICE OF ELECTION. THE BOARD OF EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION, ALONG WITH COPIES OF THE AUDITOR'S ESTIMATE AND ITS RESOLUTION UNDER DIVISION (A) OF THIS SECTION, TO THE BOARD OF ELECTIONS IMMEDIATELY AFTER ITS ADOPTION.

(C) THE BOARD OF ELECTIONS SHALL MAKE THE ARRANGEMENTS FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS OF THE SCHOOL DISTRICT, AND THE ELECTION SHALL BE CONDUCTED, CANVASSED, AND CERTIFIED IN THE SAME MANNER AS REGULAR ELECTIONS IN THE DISTRICT FOR THE ELECTION OF COUNTY OFFICERS. THE RESOLUTION SHALL BE PUT BEFORE THE ELECTORS AS ONE BALLOT QUESTION, WITH A FAVORABLE VOTE INDICATING APPROVAL OF THE BOND ISSUE, THE LEVY TO PAY DEBT CHARGES ON THE BONDS, THE CURRENT OPERATING EXPENSES LEVY, AND THE PERMANENT IMPROVEMENTS LEVY, IF EITHER OR BOTH LEVIES ARE PROPOSED. THE BOARD OF ELECTIONS SHALL PUBLISH NOTICE OF THE ELECTION IN ONE OR MORE NEWSPAPERS OF GENERAL CIRCULATION IN THE SCHOOL DISTRICT ONCE A WEEK FOR FOUR CONSECUTIVE WEEKS. THE NOTICE SHALL STATE ALL OF THE FOLLOWING:

(1) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE;

(2) THE SPECIFIC PERMANENT IMPROVEMENTS FOR WHICH THE BONDS ARE TO BE ISSUED;

(3) THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL OF THE BONDS MAY BE PAID;

(4) THE ESTIMATED ADDITIONAL AVERAGE ANNUAL PROPERTY TAX RATE TO PAY THE DEBT CHARGES ON THE BONDS, AS CERTIFIED BY THE COUNTY AUDITOR;

(5) THE PROPOSED RATE OF THE ADDITIONAL TAX, IF ANY, FOR CURRENT OPERATING EXPENSES;

(6) THE NUMBER OF YEARS THE CURRENT OPERATING EXPENSES TAX WILL BE IN EFFECT, OR THAT IT WILL BE IN EFFECT FOR A CONTINUING PERIOD OF TIME;

(7) THE PROPOSED RATE OF THE ADDITIONAL TAX, IF ANY, FOR PERMANENT IMPROVEMENTS;

(8) THE NUMBER OF YEARS THE PERMANENT IMPROVEMENTS TAX WILL BE IN EFFECT, OR THAT IT WILL BE IN EFFECT FOR A CONTINUING PERIOD OF TIME;

(9) THE TIME AND PLACE OF THE SPECIAL ELECTION.

(D) THE FORM OF THE BALLOT FOR AN ELECTION UNDER THIS SECTION IS AS FOLLOWS:

"SHALL THE ....... SCHOOL DISTRICT BE AUTHORIZED TO DO THE FOLLOWING:

(1) ISSUE BONDS FOR THE PURPOSE OF ....... IN THE PRINCIPAL AMOUNT OF $ ........, TO BE REPAID ANNUALLY OVER A MAXIMUM PERIOD OF ....... YEARS, AND LEVY A PROPERTY TAX TO PAY DEBT CHARGES ON THE BONDS AT A RATE ESTIMATED BY THE COUNTY AUDITOR TO AVERAGE OVER THE BOND REPAYMENT PERIOD ....... MILLS FOR EACH ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE EXPRESSED IN CENTS OR DOLLARS AND CENTS, SUCH AS "30") FOR EACH $100 OF TAX VALUATION?"

IF EITHER A LEVY FOR PERMANENT IMPROVEMENTS OR A LEVY FOR CURRENT OPERATING EXPENSES IS PROPOSED, OR BOTH ARE PROPOSED, THE BALLOT ALSO SHALL CONTAIN THE FOLLOWING LANGUAGE, AS APPROPRIATE:

"(2) LEVY AN ADDITIONAL PROPERTY TAX TO PROVIDE FUNDS FOR THE ACQUISITION, CONSTRUCTION, ENLARGEMENT, RENOVATION, AND FINANCING OF PERMANENT IMPROVEMENTS AT A RATE NOT EXCEEDING ....... MILLS FOR EACH ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE EXPRESSED IN CENTS OR DOLLARS AND CENTS, SUCH AS "30") FOR EACH $100 OF TAX VALUATION, FOR ...... (NUMBER OF YEARS OF THE LEVY, OR A CONTINUING PERIOD OF TIME)?

(3) LEVY AN ADDITIOINAL PROPERTY TAX TO PAY CURRENT OPERATING EXPENSES AT A RATE NOT EXCEEDING ....... MILLS FOR EACH ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE EXPRESSED IN CENTS OR DOLLARS AND CENTS, SUCH AS "30") FOR EACH $100 OF TAX VALUATION, FOR ....... (NUMBER OF YEARS OF THE LEVY, OR A CONTINUING PERIOD OF TIME)?

_______________________________________________________

FOR THE BOND ISSUE AND LEVY (OR LEVIES)

_______________________________________________________

AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)

_______________________________________________________ "

(E) THE BOARD OF ELECTIONS PROMPTLY SHALL CERTIFY THE RESULTS OF THE ELECTION TO THE TAX COMMISSIONER AND THE COUNTY AUDITOR OF THE COUNTY IN WHICH THE SCHOOL DISTRICT IS LOCATED. IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE FOR IT, THE BOARD OF EDUCATION MAY PROCEED WITH ISSUANCE OF THE BONDS AND WITH THE LEVY AND COLLECTION OF THE PROPERTY TAXES AT THE ADDITIONAL RATE OR ANY LESSER RATE IN EXCESS OF THE TEN-MILL LIMITATION. ANY SECURITIES ISSUED BY THE BOARD OF EDUCATION UNDER THIS SECTION ARE CHAPTER 133. SECURITIES, AS THAT TERM IS DEFINED IN SECTION 133.01 OF THE REVISED CODE.

(F)(1) AFTER APPROVAL OF AN ISSUE UNDER THIS SECTION, THE BOARD OF EDUCATION MAY ANTICIPATE A PORTION OF THE PROCEEDS OF THE BOND LEVY TO PAY DEBT CHARGES ON THE BONDS AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE LEVY REMAINING TO BE COLLECTED OVER A PERIOD OF FIVE YEARS AFTER ISSUANCE OF THE NOTES.

(2) AFTER APPROVAL OF AN ISSUE UNDER THIS SECTION AND PRIOR TO THE TIME WHEN THE FIRST TAX COLLECTION FROM THE LEVY FOR CURRENT OPERATING EXPENSES, THE LEVY FOR PERMANENT IMPROVEMENTS, OR BOTH, CAN BE MADE, THE BOARD OF EDUCATION MAY ANTICIPATE A PORTION OF THE PROCEEDS OF THE LEVY OR LEVIES AND ISSUE TAX ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS TO BE COLLECTED DURING THE FIRST YEAR OF THE LEVY OR LEVIES.

(3) ANY ANTICIPATION NOTES UNDER THIS DIVISION 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 TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR ISSUANCE.

(G) A TAX FOR CURRENT OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED UNDER THIS SECTION FOR A SPECIFIED NUMBER OF YEARS MAY BE RENEWED OR REPLACED IN THE SAME MANNER AS A TAX FOR CURRENT OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED UNDER SECTION 5705.21 OF THE REVISED CODE. A TAX FOR CURRENT OPERATING EXPENSES OR FOR PERMANENT IMPROVEMENTS LEVIED UNDER THIS SECTION FOR A CONTINUING PERIOD OF TIME MAY BE REDUCED IN ACCORDANCE WITH SECTION 5705.261 OF THE REVISED CODE.

(H) THE SUBMISSION OF A QUESTION TO THE ELECTORS UNDER THIS SECTION IS SUBJECT TO THE LIMITATION ON THE NUMBER OF ELECTIONS THAT CAN BE HELD IN A YEAR UNDER SECTION 5705.214 OF THE REVISED CODE.

Sec. 5748.01. As used in this chapter:

(A) "School district income tax" means an income tax adopted under either ONE of the following:

(1) Former section 5748.03 of the Revised Code as it existed prior to its repeal by Amended Substitute House Bill No. 291 of the 115th general assembly;

(2) Section 5748.03 of the Revised Code as enacted in Substitute Senate Bill No. 28 of the 118th general assembly;

(3) SECTION 5748.08 of the Revised Code AS ENACTED IN ......... BILL NO. ........ OF THE 122nd GENERAL ASSEMBLY.

(B) "Individual" means an individual subject to the tax levied by section 5747.02 of the Revised Code.

(C) "Estate" means an estate subject to the tax levied by section 5747.02 of the Revised Code.

(D) "Taxable year" means a taxable year as defined in division (M) of section 5747.01 of the Revised Code.

(E) "Taxable income" means:

(1) In the case of an individual, adjusted gross income for the taxable year as defined in division (A) of section 5747.01 of the Revised Code, less the exemptions provided by section 5747.02 of the Revised Code;

(2) In the case of an estate, taxable income for the taxable year as defined in division (S) of section 5747.01 of the Revised Code.

(F) Except as provided in section 5747.25 of the Revised Code, "resident" of the school district means:

(1) An individual who is a resident of this state as defined in division (I) of section 5747.01 of the Revised Code during all or a portion of the taxable year and who, during all or a portion of such period of state residency, is domiciled in the school district or lives in and maintains a permanent place of abode in the school district;

(2) An estate of a decedent who, at the time of his death, was domiciled in the school district.

(G) "School district income" means:

(1) With respect to an individual, the portion of the taxable income of an individual that is received by the individual during the portion of the taxable year that the individual is a resident of the school district and the school district income tax is in effect in that school district. An individual may have school district income with respect to more than one school district.

(2) With respect to an estate, the taxable income of the estate for the portion of the taxable year that the school district income tax is in effect in that school district.

(H) "Taxpayer" means an individual or estate having school district income upon which a school district income tax is imposed.

(I) "School district purposes" means any of the purposes for which a tax may be levied pursuant to section 5705.21 of the Revised Code.

Sec. 5748.05. After the approval by the electors of a resolution under section 5748.03 OR 5748.08 of the Revised Code to impose a school district income tax to provide an increase in current operating revenues or in current revenues for permanent improvements and prior to the time when the first payment to the district from the tax can be made, a board of education may anticipate a fraction of the proceeds of the tax and issue anticipation notes in an amount not exceeding fifty per cent of the total estimated proceeds of the tax to be collected for its first year of collection as estimated by the tax commissioner. The anticipation notes are Chapter 133. securities and shall be issued as provided in section 133.24 of the Revised Code as if property tax anticipation notes. The notes shall have principal payments during each year after their year of issuance over a period not to exceed five years and, if determined by the board of education, during the year of their issuance. The legislation authorizing issuance of the notes may also provide for the annual levy and collection of voted ad valorem property taxes levied for the applicable purpose for which the notes are issued and for the application of the proceeds of the levy to the extent necessary to pay annual debt charges on the notes.

Sec. 5748.08. (A) THE BOARD OF EDUCATION OF A CITY, LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, AT ANY TIME BY A VOTE OF TWO-THIRDS OF ALL ITS MEMBERS, MAY DECLARE BY RESOLUTION THAT IT MAY BE NECESSARY FOR THE SCHOOL DISTRICT TO DO ALL OF THE FOLLOWING:

(1) RAISE A SPECIFIED AMOUNT OF MONEY FOR SCHOOL DISTRICT PURPOSES BY LEVYING AN ANNUAL TAX ON THE SCHOOL DISTRICT INCOME OF INDIVIDUALS AND ESTATES;

(2) ISSUE GENERAL OBLIGATION BONDS FOR PERMANENT IMPROVEMENTS;

(3) SUBMIT THE QUESTION OF THE SCHOOL DISTRICT INCOME TAX AND BOND ISSUE TO THE ELECTORS OF THE DISTRICT AT A SPECIAL ELECTION.

ON ADOPTION OF THE RESOLUTION, THE BOARD SHALL CERTIFY A COPY OF IT TO THE TAX COMMISSIONER AND THE COUNTY AUDITOR NO LATER THAN NINETY DAYS PRIOR TO THE DATE OF THE SPECIAL ELECTION AT WHICH THE BOARD INTENDS TO PROPOSE THE INCOME TAX AND BOND ISSUE. NOT LATER THAN TEN DAYS OF RECEIPT OF THE RESOLUTION, THE TAX COMMISSIONER, IN THE SAME MANNER AS REQUIRED BY DIVISION (A) OF SECTION 5748.02 OF THE REVISED CODE, SHALL ESTIMATE THE RATES DESIGNATED IN DIVISION (A)(1) AND (2) OF THAT SECTION AND CERTIFY THEM TO THE BOARD. NOT LATER THAN TEN DAYS OF RECEIPT OF THE RESOLUTION, THE COUNTY AUDITOR SHALL ESTIMATE AND CERTIFY TO THE BOARD THE AVERAGE ANNUAL PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE BONDS TO PAY DEBT CHARGES ON THE BONDS, IN THE SAME MANNER AS UNDER DIVISION (C) OF SECTION 133.18 OF THE REVISED CODE.

(B) ON RECEIPT OF THE TAX COMMISSIONER'S AND COUNTY AUDITOR'S CERTIFICATIONS PREPARED UNDER DIVISION (A) OF THIS SECTION, THE BOARD OF EDUCATION OF THE CITY, LOCAL, OR EXEMPTED VILLAGE SCHOOL DISTRICT, BY A VOTE OF TWO-THIRDS OF ALL ITS MEMBERS, MAY ADOPT A RESOLUTION PROPOSING THE LEVY OF AN ANNUAL TAX FOR SCHOOL DISTRICT PURPOSES ON THE SCHOOL DISTRICT INCOME OF INDIVIDUALS AND OF ESTATES AND DECLARING THAT THE AMOUNT OF TAXES THAT CAN BE RAISED WITHIN THE TEN-MILL LIMITATION WILL BE INSUFFICIENT TO PROVIDE AN ADEQUATE AMOUNT FOR THE PRESENT AND FUTURE REQUIREMENTS OF THE SCHOOL DISTRICT; THAT IT IS NECESSARY TO ISSUE GENERAL OBLIGATION BONDS OF THE SCHOOL DISTRICT FOR SPECIFIED PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX IN EXCESS OF THE TEN-MILL LIMITATION TO PAY THE DEBT CHARGES ON THE BONDS; AND THAT THE QUESTION OF THE BONDS AND TAXES SHALL BE SUBMITTED TO THE ELECTORS OF THE SCHOOL DISTRICT AT A SPECIAL ELECTION. THE RESOLUTION SHALL SPECIFY ALL OF THE FOLLOWING:

(1) THE PURPOSE FOR WHICH THE SCHOOL DISTRICT INCOME TAX IS TO BE IMPOSED AND THE RATE OF THE TAX, WHICH SHALL BE THE RATE SET FORTH IN THE TAX COMMISSIONER'S CERTIFICATION ROUNDED TO THE NEAREST ONE-FOURTH OF ONE PER CENT;

(2) THE NUMBER OF YEARS THE TAX WILL BE LEVIED, OR THAT IT WILL BE LEVIED FOR A CONTINUING PERIOD OF TIME;

(3) THE DATE ON WHICH THE TAX SHALL TAKE EFFECT, WHICH SHALL BE THE FIRST DAY OF JANUARY OF ANY YEAR FOLLOWING THE YEAR IN WHICH THE QUESTION IS SUBMITTED;

(4) THE NECESSITY AND PURPOSE OF THE BOND ISSUE;

(5) THE AMOUNT, APPROXIMATE DATE, ESTIMATED RATE OF INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL OF THE BONDS MAY BE PAID;

(6) THE NECESSITY OF LEVYING A TAX OUTSIDE THE TEN-MILL LIMITATION TO PAY THE DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY SECURITIES;

(7) THE COUNTY AUDITOR'S ESTIMATE OF THE AVERAGE ANNUAL PROPERTY TAX RATE REQUIRED THROUGHOUT THE STATED MATURITY OF THE BONDS TO PAY DEBT CHARGES ON THE BONDS;

(8) THE DATE OF HOLDING THE SPECIAL ELECTION, WHICH SHALL NOT BE EARLIER THAN SEVENTY-FIVE DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE BOARD OF ELECTIONS, AND SHALL BE CONSISTENT WITH THE REQUIREMENTS OF SECTION 3501.01 OF THE REVISED CODE.

(C) A RESOLUTION ADOPTED UNDER DIVISION (B) OF THIS SECTION SHALL GO INTO IMMEDIATE EFFECT UPON ITS PASSAGE, AND NO PUBLICATION OF THE RESOLUTION SHALL BE NECESSARY OTHER THAN THAT PROVIDED FOR IN THE NOTICE OF ELECTION. IMMEDIATELY AFTER ITS ADOPTION AND AT LEAST SEVENTY-FIVE DAYS PRIOR TO THE ELECTION AT WHICH THE QUESTION WILL APPEAR ON THE BALLOT, THE BOARD OF EDUCATION SHALL CERTIFY A COPY OF THE RESOLUTION, ALONG WITH COPIES OF THE AUDITOR'S ESTIMATE AND ITS RESOLUTION UNDER DIVISION (A) OF THIS SECTION, TO THE BOARD OF ELECTIONS OF THE PROPER COUNTY. THE BOARD OF EDUCATION SHALL MAKE THE ARRANGEMENTS FOR THE SUBMISSION OF THE QUESTION TO THE ELECTORS OF THE SCHOOL DISTRICT, AND THE ELECTION SHALL BE CONDUCTED, CANVASSED, AND CERTIFIED IN THE SAME MANNER AS REGULAR ELECTIONS IN THE DISTRICT FOR THE ELECTION OF COUNTY OFFICERS.

THE RESOLUTION SHALL BE PUT BEFORE THE ELECTORS AS ONE BALLOT QUESTION, WITH A MAJORITY VOTE INDICATING APPROVAL OF THE SCHOOL DISTRICT INCOME TAX, THE BOND ISSUE, AND THE LEVY TO PAY DEBT CHARGES ON THE BONDS. THE BOARD OF ELECTIONS SHALL PUBLISH THE NOTICE OF THE ELECTION IN ONE OR MORE NEWSPAPERS OF GENERAL CIRCULATION IN THE SCHOOL DISTRICT ONCE A WEEK FOR FOUR CONSECUTIVE WEEKS. THE NOTICE SHALL STATE ALL OF THE FOLLOWING:

(1) THE QUESTIONS TO BE SUBMITTED TO THE ELECTORS;

(2) THE RATE OF THE SCHOOL DISTRICT INCOME TAX;

(3) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE;

(4) THE SPECIFIC PERMANENT IMPROVEMENTS FOR WHICH THE BONDS ARE TO BE ISSUED;

(5) THE MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL OF THE BONDS MAY BE PAID;

(6) THE ESTIMATED ADDITIONAL AVERAGE ANNUAL PROPERTY TAX RATE TO PAY THE DEBT CHARGES ON THE BONDS, AS CERTIFIED BY THE COUNTY AUDITOR;

(7) THE TIME AND PLACE OF THE SPECIAL ELECTION.

(D) THE FORM OF THE BALLOT ON A QUESTION SUBMITTED TO THE ELECTORS UNDER THIS SECTION SHALL BE AS FOLLOWS:

"SHALL THE ....... SCHOOL DISTRICT BE AUTHORIZED TO DO BOTH OF THE FOLLOWING:

(1) IMPOSE AN ANNUAL INCOME TAX OF ....... (STATE THE PROPOSED RATE OF TAX) ON THE SCHOOL DISTRICT INCOME OF INDIVIDUALS AND OF ESTATES, FOR ....... (STATE THE NUMBER OF YEARS THE TAX WOULD BE LEVIED, OR THAT IT WOULD BE LEVIED FOR A CONTINUING PERIOD OF TIME), BEGINNING ....... (STATE THE DATE THE TAX WOULD FIRST TAKE EFFECT), FOR THE PURPOSE OF ....... (STATE THE PURPOSE OF THE TAX)?

(2) ISSUE BONDS FOR THE PURPOSE OF ....... IN THE PRINCIPAL AMOUNT OF $......., TO BE REPAID ANNUALLY OVER A MAXIMUM PERIOD OF ....... YEARS, AND LEVY A PROPERTY TAX TO PAY DEBT CHARGES ON THE BONDS AT A RATE ESTIMATED BY THE COUNTY AUDITOR TO AVERAGE OVER THE BOND REPAYMENT PERIOD ....... MILLS FOR EACH ONE DOLLAR OF TAX VALUATION, WHICH AMOUNTS TO ....... (RATE EXPRESSED IN CENTS OR DOLLARS AND CENTS, SUCH AS "30") FOR EACH $100 OF TAX VALUATION?

	FOR THE INCOME TAX AND BOND ISSUE
	AGAINST THE INCOME TAX AND BOND ISSUE
		"

(E) THE BOARD OF ELECTIONS PROMPTLY SHALL CERTIFY THE RESULTS OF THE ELECTION TO THE TAX COMMISSIONER AND THE COUNTY AUDITOR OF THE COUNTY IN WHICH THE SCHOOL DISTRICT IS LOCATED. IF A MAJORITY OF THE ELECTORS VOTING ON THE QUESTION VOTE IN FAVOR OF IT, THE INCOME TAX AND THE APPLICABLE PROVISIONS OF CHAPTER 5747. OF THE REVISED CODE SHALL TAKE EFFECT ON THE DATE SPECIFIED IN THE RESOLUTION, AND THE BOARD OF EDUCATION MAY PROCEED WITH ISSUANCE OF THE BONDS AND WITH THE LEVY AND COLLECTION OF THE PROPERTY TAXES TO PAY DEBT CHARGES ON THE BONDS, AT THE ADDITIONAL RATE OR ANY LESSER RATE IN EXCESS OF THE TEN-MILL LIMITATION. ANY SECURITIES ISSUED BY THE BOARD OF EDUCATION UNDER THIS SECTION ARE CHAPTER 133. SECURITIES, AS THAT TERM IS DEFINED IN SECTION 133.01 OF THE REVISED CODE.

(F)(1) AFTER APPROVAL OF A QUESTION UNDER THIS SECTION, THE BOARD OF EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF THE SCHOOL DISTRICT INCOME TAX IN ACCORDANCE WITH SECTION 5748.05 OF THE REVISED CODE.

(2) AFTER APPROVAL OF A QUESTION UNDER THIS SECTION, THE BOARD OF EDUCATION MAY ANTICIPATE A PORTION OF THE PROCEEDS OF THE BOND LEVY TO PAY DEBT CHARGES ON THE BONDS AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE LEVY REMAINING TO BE COLLECTED OVER A PERIOD OF FIVE YEARS AFTER ISSUANCE OF THE NOTES.

(3) ANY ANTICIPATION NOTES UNDER THIS DIVISION 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 TO EXCEED FIVE YEARS, AND MAY HAVE A PRINCIPAL PAYMENT IN THE YEAR OF THEIR ISSUANCE.

(G) THE QUESTION OF REPEAL OF A SCHOOL DISTRICT INCOME TAX LEVIED FOR MORE THAN FIVE YEARS MAY BE INITIATED AND SUBMITTED IN ACCORDANCE WITH SECTION 5748.04 OF THE REVISED CODE.

(H) NO BOARD OF EDUCATION SHALL SUBMIT A QUESTION UNDER THIS SECTION TO THE ELECTORS OF THE SCHOOL DISTRICT MORE THAN TWICE IN ANY CALENDAR YEAR.