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As Reported by the Senate Ways and Means Committee*
122nd General Assembly
Regular Session
1997-1998 | Sub. S. B. No. 17 |
SENATORS NEIN-B. JOHNSON-DRAKE-HERINGTON-McLIN
A BILL
To amend sections 145.56, 3307.71, 3309.66, 3316.06, 3316.08, 3317.08,
5505.22, 5705.214, 5739.021, 5739.026, 5739.028, 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, to permit a county to propose a
sales and use tax at a special election held in May, and to declare an
emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 145.56, 3307.71, 3309.66, 3316.06, 3316.08, 3317.08,
5505.22, 5705.214, 5739.021, 5739.026, 5739.028, 5748.01, and 5748.05 be
amended and sections 5705.217,
5705.218, and 5748.08 of the Revised Code be enacted to read as follows:
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
NOT EXCEEDING FIVE OR, IF THE TAX IS FOR CURRENT OPERATING EXPENSES OR FOR
GENERAL, ON-GOING PERMANENT IMPROVEMENTS, 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 BUT NEED NOT 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 DECREASED IN ACCORDANCE WITH SECTION 5705.261 OF THE
REVISED CODE.
(B)(1) AFTER THE APPROVAL OF A TAX FOR CURRENT OPERATING EXPENSES
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 AND ISSUE ANTICIPATION
NOTES IN A PRINCIPAL AMOUNT NOT
EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE
COLLECTED DURING THE FIRST YEAR OF THE LEVY.
(2) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION FOR PERMANENT
IMPROVEMENTS HAVING A SPECIFIC PURPOSE, THE BOARD OF
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX AND ISSUE
ANTICIPATION NOTES IN A PRINCIPAL AMOUNT
NOT EXCEEDING FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX
REMAINING TO BE COLLECTED IN EACH YEAR OVER A PERIOD OF FIVE YEARS AFTER
ISSUANCE OF THE NOTES.
(3) AFTER THE APPROVAL OF A TAX FOR GENERAL, ON-GOING
PERMANENT IMPROVEMENTS UNDER THIS SECTION, THE BOARD OF
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE
COLLECTED IN EACH YEAR OVER A SPECIFIED PERIOD OF YEARS, NOT
EXCEEDING TEN, AFTER ISSUANCE OF THE NOTES.
ANTICIPATION NOTES UNDER THIS SECTION SHALL BE ISSUED AS
PROVIDED IN SECTION 133.24 OF THE REVISED CODE. NOTES
ISSUED UNDER DIVISION (B)(1) OR (2) OF THIS SECTION 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. NOTES ISSUED UNDER DIVISION
(B)(3) OF THIS SECTION SHALL
HAVE PRINCIPAL PAYMENTS DURING EACH YEAR AFTER THE YEAR OF THEIR
ISSUANCE OVER A PERIOD NOT TO EXCEED TEN 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 SCHOOL DISTRICT TO
ISSUE GENERAL OBLIGATION BONDS FOR PERMANENT
IMPROVEMENTS. THE RESOLUTION SHALL STATE
ALL OF THE FOLLOWING:
(1) THE NECESSITY AND PURPOSE OF THE BOND ISSUE;
(2) THE DATE OF THE SPECIAL ELECTION AT WHICH THE
QUESTION SHALL BE SUBMITTED TO THE ELECTORS;
(3) THE AMOUNT, APPROXIMATE DATE, ESTIMATED RATE OF
INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE PRINCIPAL
OF THE BONDS MAY BE PAID;
(4) THE NECESSITY OF LEVYING A TAX OUTSIDE THE TEN-MILL
LIMITATION TO PAY DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY
SECURITIES.
ON 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 PERMANENT IMPROVEMENTS AND TO LEVY AN ADDITIONAL TAX
IN EXCESS OF THE TEN-MILL LIMITATION TO PAY DEBT CHARGES ON THE
BONDS AND ANY ANTICIPATORY SECURITIES; THAT IT IS NECESSARY FOR A SPECIFIED
NUMBER OF YEARS OR FOR A CONTINUING PERIOD OF TIME 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, WHICH SHALL NOT BE EARLIER THAN SEVENTY-FIVE
DAYS AFTER CERTIFICATION OF THE RESOLUTION TO THE BOARD OF
ELECTIONS, AND THE DATE OF WHICH SHALL BE CONSISTENT WITH SECTION 3501.01 OF
THE REVISED CODE. THE RESOLUTION SHALL SPECIFY ALL OF THE
FOLLOWING:
(1) 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;
(2) 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;
(3) 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.
THE RESOLUTION SHALL APPORTION THE ANNUAL RATE OF THE TAX BETWEEN CURRENT
OPERATING EXPENSES AND PERMANENT IMPROVEMENTS, IF BOTH TAXES ARE
PROPOSED. THE APPORTIONMENT MAY BUT NEED NOT 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 AND ANY ANTICIPATORY
SECURITIES, 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 OF ELECTION SHALL STATE ALL OF THE
FOLLOWING:
(1) THE PRINCIPAL AMOUNT OF THE PROPOSED BOND ISSUE;
(2) THE 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 OUTSIDE THE TEN-MILL
LIMITATION, 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
"36 CENTS" OR "$1.41") FOR EACH $100 OF TAX VALUATION, TO PAY THE ANNUAL DEBT
CHARGES ON THE BONDS, AND TO PAY DEBT CHARGES ON ANY NOTES ISSUED IN
ANTICIPATION OF THOSE BONDS?"
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) FOR
EACH $100 OF TAX VALUATION, FOR ...... (NUMBER OF YEARS OF THE
LEVY, OR A CONTINUING PERIOD OF TIME)?
(3) LEVY AN ADDITIONAL 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) FOR EACH $100 OF TAX VALUATION, FOR ....... (NUMBER OF YEARS OF THE
LEVY, OR A CONTINUING PERIOD OF TIME)?
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| FOR THE BOND ISSUE AND LEVY (OR LEVIES) | |
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| AGAINST THE BOND ISSUE AND LEVY (OR LEVIES) | |
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(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
TAX OR 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 THE APPROVAL OF A TAX FOR CURRENT OPERATING EXPENSES
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
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE COLLECTED
DURING THE FIRST YEAR OF THE LEVY.
(2) AFTER THE APPROVAL OF A TAX UNDER THIS SECTION FOR
PERMANENT IMPROVEMENTS HAVING A SPECIFIC PURPOSE, THE BOARD OF
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX
REMAINING TO BE COLLECTED IN EACH YEAR OVER A PERIOD OF FIVE
YEARS AFTER ISSUANCE OF THE NOTES.
(3) AFTER THE APPROVAL OF A TAX FOR GENERAL, ON-GOING
PERMANENT IMPROVEMENTS UNDER THIS SECTION, THE BOARD OF
EDUCATION MAY ANTICIPATE A FRACTION OF THE PROCEEDS OF SUCH TAX
AND ISSUE ANTICIPATION NOTES IN A PRINCIPAL AMOUNT NOT EXCEEDING
FIFTY PER CENT OF THE TOTAL ESTIMATED PROCEEDS OF THE TAX TO BE
COLLECTED IN EACH YEAR OVER A SPECIFIED PERIOD OF YEARS, NOT
EXCEEDING TEN, AFTER ISSUANCE OF THE NOTES.
ANTICIPATION NOTES UNDER THIS SECTION SHALL BE
ISSUED AS PROVIDED IN SECTION 133.24 OF THE REVISED
CODE. NOTES ISSUED UNDER DIVISION (F)(1) OR (2) OF THIS
SECTION 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. NOTES ISSUED UNDER DIVISION
(F)(3) OF THIS SECTION SHALL
HAVE PRINCIPAL PAYMENTS DURING EACH YEAR AFTER THE YEAR OF THEIR
ISSUANCE OVER A PERIOD NOT TO EXCEED TEN 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 DECREASED 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. 5739.021. (A) For the purpose of providing
additional general revenues for the county or supporting criminal
and administrative justice services in the county, or both, and
to pay the expenses of administering such levy, any county may
levy a tax at the rate of not more than one per cent at any
multiple of one-fourth of one per cent upon every retail sale
made in the county, except sales of watercraft and outboard
motors required to be titled pursuant to Chapter 1548. of the
Revised Code and sales of motor vehicles, and may increase the
rate of an existing tax to not more than one per cent at any
multiple of one-fourth of one per cent.
The tax shall be levied and the rate increased pursuant to
a resolution of the county commissioners. The resolution shall
state the purpose for which the tax is to be levied and the
number of years for which the tax is to be levied, or that it is
for a continuing period of time. If the tax is to be levied for
the purpose of providing additional general revenues and for the
purpose of supporting criminal and administrative justice
services, the resolution shall state the rate or amount of the
tax to be apportioned to each such purpose. The rate or amount
may be different for each year the tax is to be levied, but the
rates or amounts actually apportioned each year shall not be
different from that stated in the resolution for that year. A
certified copy of the resolution shall be delivered to the tax
commissioner either personally or by certified mail not later
than the sixtieth day prior to the date on which the tax is to
become effective. Prior to the adoption of any resolution under
this section, the board of county commissioners shall conduct two
public hearings on the resolution, the second hearing to be not
less than three nor more than ten days after the first. Notice
of the date, time, and place of the hearings shall be given by
publication in a newspaper of general circulation in the county
once a week on the same day of the week for two consecutive
weeks, the second publication being not less than ten nor more
than thirty days prior to the first hearing. If a petition for a
referendum is filed pursuant to sections
305.31 to 305.41 of the Revised Code, the county auditor with whom
the petition was filed shall, within
five days, notify the board of county commissioners and the tax
commissioner of the filing of the petition by certified mail. If
the board of elections with which the petition was filed
declares the petition invalid, the board of elections shall,
within five
days, SHALL notify the board of county commissioners and the tax
commissioner of that declaration
by certified mail. If the
board of elections declares the petition
to be invalid, the effective date of the tax or increased rate of
tax levied by this section shall be the first day of the month
following the expiration of thirty days from the date the
petition was declared invalid by the board of elections.
(B)(1) A resolution levying or increasing the rate of a
sales tax pursuant to this section shall become effective on the
first day of the month specified in the resolution but not
earlier than the first day of the month following the expiration
of sixty days from the date of its adoption, subject to a
referendum as provided in sections 305.31 to 305.41 of the
Revised Code, unless the resolution is adopted as an emergency
measure necessary for the immediate preservation of the public
peace, health, or safety, in which case it shall go into effect
on the first day of the month following the expiration of thirty
days from the date of notice by the board of county commissioners
to the tax commissioner of its adoption. The emergency MEASURE shall
receive an affirmative vote of all of the members of the board of
county commissioners and shall state the reasons for such
necessity.
(2)(a) A resolution that is not adopted as an emergency
measure may direct the board of elections to submit the question
of levying the tax or increasing the rate of tax to the electors
of the county at the next primary or
general A SPECIAL election in the
county occurring HELD ON THE DATE SPECIFIED BY THE BOARD OF COUNTY
COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE ELECTION OCCURS not
less than seventy-five days after a
certified copy of such resolution is transmitted to the board of
elections AND THE ELECTION IS NOT HELD IN FEBRUARY OR
AUGUST OF ANY YEAR. Upon transmission of the resolution to the
board of
elections, the board of county commissioners shall notify the tax
commissioner in writing of the levy question to be submitted to
the electors. No resolution adopted under division (B)(2)(a) of
this section shall go into effect unless approved by a majority
of those voting upon it and not until the first day of the month
following the expiration of thirty days from the date of notice
to the tax commissioner by the board of elections of the
affirmative vote.
(b) A resolution that is adopted as an emergency measure
shall go into effect as provided in division (B)(1) of this
section but may direct the board of elections to submit the
question of repealing the tax or increase in the rate of the tax
to the electors of the county at the next general election in the
county occurring not less than seventy-five days after a certifed
copy of the resolution is transmitted to the board of elections.
Upon transmission of the resolution to the board of elections,
the board of county commissioners shall notify the tax
commissioner in writing of the levy question to be submitted to
the electors. The ballot question shall be the same as that
prescribed in section 5739.022 of the Revised Code. The board of
elections shall notify the board of county commissioners and the
tax commissioner of the result of the election immediately after
the result has been declared. If a majority of the qualified
electors voting on the question of repealing the tax or increase
in the rate of the tax vote for repeal of the tax or repeal of
the increase, the board of county commissioners, on the first day
of the month following the expiration of thirty days after the
date it received notice of the result of the election, shall, in
the case of a repeal of the tax, cease to levy the tax, or, in
the case of a repeal of an increase in the rate of the tax, cease
to levy the increased rate and levy the tax at the rate at which
it was imposed immediately prior to the increase in rate.
(C) If a resolution is rejected at a referendum or if a
resolution adopted after January 1, 1982, as an emergency measure
is repealed by the electors pursuant to division (B)(2)(b) of
this section or section 5739.022 of the Revised Code, then for
one year after the date of the election at which the resolution
was rejected or repealed the board of county commissioners may
not adopt any resolution authorized by this section as an
emergency measure.
(D) The board of county commissioners, at any time while a
tax levied under this section is in effect, may by resolution
reduce the rate at which the tax is levied to a lower rate
authorized by this section. Any reduction in the rate at which
the tax is levied shall be made effective on the first day of the
month specified in the resolution but not sooner than the first
day of the month next following the thirtieth day after the
certification of the resolution to the tax commissioner.
(E) The tax on every retail sale subject to a tax levied
pursuant to this section shall be in addition to the tax levied
by section 5739.02 of the Revised Code and any tax levied
pursuant to section 5739.023 or 5739.026 of the Revised Code.
A county that levies a tax pursuant to this section shall
levy a tax at the same rate pursuant to section 5741.021 of the
Revised Code.
The additional tax levied by the county shall be collected
pursuant to section 5739.025 of the Revised Code. If the
additional tax or some portion thereof is levied for the purpose
of criminal and administrative justice services, the revenue from
the tax, or the amount or rate apportioned to that purpose, shall
be credited to a special fund created in the county treasury for
receipt of that revenue.
Any tax levied pursuant to this section is subject to the
exemptions provided in section 5739.02 of the Revised Code and in
addition shall not be applicable to sales not within the taxing
power of a county under the constitution of the United States or
the constitution of this state.
(F) For purposes of this section, a copy of a resolution
is "certified" when it contains a written statement attesting
that the copy is a true and exact reproduction of the original
resolution.
(G) If a board of commissioners intends to adopt a
resolution to levy a tax in whole or in part for the purpose of
criminal and administrative justice services, the board shall
prepare and make available at the first public hearing at which
the resolution is considered a statement containing the following
information:
(1) For each of the two preceding fiscal years, the amount
of expenditures made by the county from the county general fund
for the purpose of criminal and administrative justice services;
(2) For the fiscal year in which the resolution is
adopted, the board's estimate of the amount of expenditures to be
made by the county from the county general fund for the purpose
of criminal and administrative justice services;
(3) For each of the two fiscal years after the fiscal year
in which the resolution is adopted, the board's preliminary plan
for expenditures to be made from the county general fund for the
purpose of criminal and administrative justice services, both
under the assumption that the tax will be imposed for that
purpose and under the assumption that the tax would not be
imposed for that purpose, and for expenditures to be made from
the special fund created under division (E) of this section under
the assumption that the tax will be imposed for that purpose.
The board shall prepare the statement and the preliminary
plan using the best information available to the board at the
time the statement is prepared. Neither the statement nor the
preliminary plan shall be used as a basis to challenge the
validity of the tax in any court of competent jurisdiction, nor
shall the statement or preliminary plan limit the authority of
the board to appropriate, pursuant to section 5705.38 of the
Revised Code, an amount different from that specified in the
preliminary plan.
(H) As used in this section, "criminal and administrative
justice services" means the exercise by the county sheriff of all
powers and duties vested in that office by law; the exercise by
the county prosecuting attorney of all powers and duties vested
in that office by law; the exercise by any court in the county of
all powers and duties vested in that court; the exercise by the
clerk of the court of common pleas, any clerk of a municipal
court having jurisdiction throughout the county, or the clerk of
any county court of all powers and duties vested in the clerk by
law except, in the case of the clerk of the court of common
pleas, the titling of motor vehicles or watercraft pursuant to
Chapter 1548. or 4505. of the Revised Code; the exercise by the
county coroner of all powers and duties vested in that office by
law; making payments to any other public agency or a private,
nonprofit agency, the purposes of which in the county include the
diversion, adjudication, detention, or rehabilitation of
criminals or juvenile offenders; the operation and maintenance of
any detention facility, as defined in section 2921.01 of the
Revised Code; and the construction, acquisition, equipping, or
repair of such a detention facility, including the payment of any
debt charges incurred in the issuance of securities pursuant to
Chapter 133. of the Revised Code for the purpose of constructing,
acquiring, equipping, or repairing such a facility.
Sec. 5739.026. (A) A board of county commissioners may
levy a tax of one-fourth or one-half of one per cent on every
retail sale in the county, except sales of watercraft and
outboard motors required to be titled pursuant to Chapter 1548.
of the Revised Code and sales of motor vehicles, and may increase an existing
rate of one-fourth of one per cent to one-half of one
per cent, to pay the expenses of administering the tax and,
except as provided in division (A)(6) of this section, for any
one or more of the following purposes:
(1) To provide additional revenues for the payment of
bonds or notes issued in anticipation of bonds issued by a
convention facilities authority established by the board of
county commissioners under Chapter 351. of the Revised Code and
to provide additional operating revenues for the convention
facilities authority;
(2) To provide additional revenues for a transit authority
operating in the county;
(3) To provide additional revenue for the county's general
fund;
(4) To provide additional revenue for permanent
improvements within the county to be distributed by the community
improvements board in accordance with section 307.283 and to pay
principal, interest, and premium on bonds issued under section
133.312 of the Revised Code;
(5) To provide additional revenue for the acquisition,
construction, equipping, or repair of any specific permanent
improvement or any class or group of permanent improvements,
which improvement or class or group of improvements shall be
enumerated in the resolution required by division (D) of this
section, and to pay principal, interest, premium, and other costs
associated with the issuance of bonds or notes in anticipation of
bonds issued pursuant to Chapter 133. of the Revised Code for the
acquisition, construction, equipping, or repair of the specific
permanent improvement or class or group of permanent
improvements;
(6) To provide revenue for the implementation and
operation of a 9-1-1 system in the county. If the tax is levied
or the rate increased exclusively for such purpose, the tax shall
not be levied or the rate increased for more than five years. At
the end of the last year the tax is levied or the rate increased,
any balance remaining in the special fund established for such
purpose shall remain in that fund and be used exclusively for
such purpose until the fund is completely expended, and,
notwithstanding section 5705.16 of the Revised Code, the board of
county commissioners shall not petition for the transfer of money
from such special fund, and the tax commissioner shall not
approve such a petition.
If the tax is levied or the rate increased for such purpose
for more than five years, the board of county commissioners also
shall levy the tax or increase the rate of the tax for one or
more of the purposes described in divisions (A)(1) to (5) of this
section and shall prescribe the method for allocating the
revenues from the tax each year in the manner required by
division (C) of this section.
(7) To provide additional revenue for the operation or
maintenance of a detention facility, as that term is defined
under division (F) of section 2921.01 of the Revised Code.;
(8) To provide revenue to finance
the construction or
renovation of a sports facility, but only if the tax is levied for that
purpose in the manner prescribed by section 5739.028 of the Revised Code.
As used in division (A)(8) of this section:
(a) "Sports facility" means a
facility intended to house major league professional
athletic teams.
(b) "Constructing" or "construction"
includes providing fixtures, furnishings, and equipment.
Pursuant to section 755.171 of the Revised Code, a board of county
commissioners may pledge and contribute revenue from a tax levied for the
purpose of division (A)(5) of this section to
the payment of debt charges on bonds issued under section 755.17 of the Revised Code.
The rate of tax shall be a multiple of one-fourth of one
per cent, unless a portion of the rate of an existing tax levied
under section 5739.023 of the Revised Code has been reduced, and
the rate of tax levied under this section has been increased,
pursuant to section 5739.028 of the revised code, in which case
the aggregate of the rates of tax levied under this section and
section 5739.023 of the Revised Code shall be a multiple of
one-fourth of one per cent. The tax shall be levied and the rate
increased pursuant to
a resolution adopted by a majority of the members of the board.
Prior to the adoption of any resolution to levy the tax or
to increase the rate of tax exclusively for the purpose set forth
in division (A)(3) of this section, the board of county
commissioners shall conduct two public hearings on the
resolution, the second hearing to be no fewer than three nor more
than ten days after the first. Notice of the date, time, and
place of the hearings shall be given by publication in a
newspaper of general circulation in the county once a week on the
same day of the week for two consecutive weeks, the second
publication being no fewer than ten nor more than thirty days
prior to the first hearing. The resolution shall become
effective on the first day of the month specified in the
resolution but not earlier than the first day of the month
following the expiration of sixty days from the date of its
adoption, subject to a referendum as provided in sections 305.31
to 305.41 of the Revised Code, unless the resolution is adopted
as an emergency measure necessary for the immediate preservation
of the public peace, health, or safety, in which case it shall go
into effect on the first day of the month following the
expiration of thirty days from the date of notice by the board of
county commissioners to the tax commissioner of its adoption.
The emergency measure shall receive an affirmative vote of all of
the members of the board of county commissioners and shall state
the reasons for the necessity.
If the tax is
for more than one of the purposes set forth
in division (A)(1) to (7) of this section or is
exclusively for one of the
purposes set forth in division (A)(1), (2), (4), (5), (6), or (7) of this
section, the resolution shall not go into
effect unless
it is approved by a majority of the electors voting on the
question of the tax.
(B) The board of county commissioners shall adopt a
resolution under section 351.02 of the Revised Code creating the
convention facilities authority, or under section 307.283 of the
Revised Code creating the community improvements board, before
adopting a resolution levying a tax for the purpose of a
convention facilities authority under division (A)(1) of this
section or for the purpose of a community improvements board
under division (A)(4) of this section.
(C)(1) If the tax is to be used for more than one of the
purposes set forth in divisions (A)(1) to (7) of this section,
the board of county commissioners shall establish the method that
will be used to determine the amount or proportion of the tax
revenue received by the county during each year that will be
distributed for each of those purposes, including, if applicable,
provisions governing the reallocation of a convention facilities
authority's allocation if the authority is dissolved while the
tax is in effect. The allocation method may provide that
different proportions or amounts of the tax shall be distributed
among the purposes in different years, but it shall clearly
describe the method that will be used for each year. Except as
otherwise provided in division (C)(2) of this section, the allocation method
established by the board is not subject to
amendment during the life of the tax.
(2) Subsequent to holding a public hearing on the proposed
amendment, the board of county commissioners may amend the
allocation method established under division (C)(1) of this
section for any year if the amendment is approved by the
governing board of each entity whose allocation for the year
would be reduced by the proposed amendment. In the case of a tax
that is levied for a continuing period of time, the board may not
so amend the allocation method for any year before the sixth year
that the tax is in effect.
(a) If the additional revenues provided to the convention
facilities authority are pledged by the authority for the payment
of convention facilities authority revenue bonds for as long as
such bonds are outstanding, no reduction of the authority's
allocation of the tax shall be made for any year except to the
extent that the reduced authority allocation, when combined with
the authority's other revenues pledged for that purpose, is
sufficient to meet the debt service requirements for that year on
such bonds.
(b) If the additional revenues provided to the county are
pledged by the county for the payment of bonds or notes issued
under Chapter 133. of the Revised Code, for as long as such bonds
or notes are outstanding, no reduction of the county's or the
community improvements board's allocation of the tax shall be
made for any year except to the extent that the reduced county or
community improvements board allocation is sufficient to meet the
debt service requirements for that year on such bonds or notes.
(c) If the additional revenues provided to the transit
authority are pledged by the authority for the payment of revenue
bonds issued under section 306.37 of the Revised Code, for as
long as such bonds are outstanding, no reduction of the
authority's allocation of tax shall be made for any year except
to the extent that the authority's reduced allocation, when
combined with the authority's other revenues pledged for that
purpose, is sufficient to meet the debt service requirements for
that year on such bonds.
(D)(1) The resolution levying the tax or increasing the
rate of tax shall state the rate of the tax or the rate of the
increase; the purpose or purposes for which it is to be levied;
the number of years for which it is to be levied or that it is
for a continuing period of time; the allocation method required
by division (C) of this section; and if required to be submitted
to the electors of the county under division (A) of this section,
the date of the election at which the proposal shall be submitted
to the electors of the county, which shall be not less than
seventy-five days after the certification of a copy of the
resolution to the board of elections AND, IF THE TAX IS TO BE LEVIED
EXCLUSIVELY FOR THE PURPOSE SET FORTH IN DIVISION (A)(3) OF THIS
SECTION, SHALL NOT OCCUR IN FEBRUARY OR AUGUST OF ANY
YEAR. Upon certification of the
resolution to the board of elections, the board of county
commissioners shall notify the tax commissioner in writing of the
levy question to be submitted to the electors. If approved by a
majority of the electors, the tax shall become effective on the
first day of the month specified in the resolution but not
earlier than the first day of the month next following the
thirtieth day following the certification of the results of the
election to the board of county commissioners and the tax
commissioner by the board of elections.
(2)(a) A resolution specifying that the tax is to be used
exclusively for the purpose set forth in division (A)(3) of this
section that is not adopted as an emergency measure may direct
the board of elections to submit the question of levying the tax
or increasing the rate of the tax to the electors of the county
at the next primary or general A SPECIAL election
in the county occurring HELD ON THE DATE SPECIFIED BY THE BOARD OF
COUNTY COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE ELECTION OCCURS
not less than seventy-five days after the resolution is certified
to the board of elections AND THE ELECTION IS NOT HELD IN FEBRUARY
OR AUGUST OF ANY YEAR. Upon certification of the resolution
to the board of elections, the board of county commissioners
shall notify the tax commissioner in writing of the levy question
to be submitted to the electors. No resolution adopted under
division (D)(2)(a) of this section shall go into effect unless
approved by a majority of those voting upon it and not until the
first day of the month specified in the resolution but not
earlier than the first day of the month following the expiration
of thirty days from the date of the notice to the tax
commissioner by the board of elections of the affirmative vote.
(b) A resolution specifying that the tax is to be used
exclusively for the purpose set forth in division (A)(3) of this
section that is adopted as an emergency measure shall become
effective as provided in division (A) of this section but may
direct the board of elections to submit the question of repealing
the tax or increase in the rate of the tax to the electors of the
county at the next general election in the county occurring not
less than seventy-five days after the resolution is certified to
the board of elections. Upon certification of the resolution to
the board of elections, the board of county commissioners shall
notify the tax commissioner in writing of the levy question to be
submitted to the electors. The ballot question shall be the same
as that prescribed in section 5739.022 of the Revised Code. The
board of elections shall notify the board of county commissioners
and the tax commissioner of the result of the election
immediately after the result has been declared. If a majority of
the qualified electors voting on the question of repealing the
tax or increase in the rate of the tax vote for repeal of the tax
or repeal of the increase, the board of county commissioners, on
the first day of the month following the expiration of thirty
days after the date it received notice of the result of the
election, shall, in the case of a repeal of the tax, cease to
levy the tax, or, in the case of a repeal of an increase in the
rate of the tax, cease to levy the increased rate and levy the
tax at the rate at which it was imposed immediately prior to the
increase in rate.
(E) The tax levied pursuant to this section shall be in
addition to the tax levied by section 5739.02 of the Revised Code
and any tax levied pursuant to section 5739.021 or 5739.023 of
the Revised Code.
A county that levies a tax pursuant to this section shall
levy a tax at the same rate pursuant to section 5741.023 of the
Revised Code.
The additional tax levied by the county shall be collected
pursuant to section 5739.025 of the Revised Code.
Any tax levied pursuant to this section is subject to the
exemptions provided in section 5739.02 of the Revised Code and in
addition shall not be applicable to sales not within the taxing
power of a county under the constitution of the United States or
the constitution of this state.
Sec. 5739.028. As used in this section "sports facility" and
"constructing" have the same meanings as in division (A)(8) of
section 5739.026 of the Revised Code.
This section applies only to taxes levied pursuant to sections 5739.023 and
5741.022 of the Revised Code by a
regional transit authority created under section 306.31
of the Revised Code for a continuing period of time and at an aggregate rate,
on the
effective date of this section, greater than one-half of one per cent on every
retail sale made in the territory of the transit authority.
The board of county commissioners of the most populous county in the
territory of a regional transit authority levying a tax to which this section
applies may adopt a resolution not later than one hundred eighty days after
the effective date of this section proposing to reduce the rate of such a tax
and
to increase by the same extent the rate of
tax levied under sections 5739.026
and 5741.023 of the Revised Code for the purpose of
constructing or renovating a sports facility. The total reduction in the rate
of taxes levied by a transit authority and the
increase in the rate of tax levied for the purpose of constructing or
renovating a sports facility shall not exceed one-tenth of one per cent upon
retail sales made in the territory of the transit authority; provided, the
amount of taxes received by the county for the purpose of constructing or
renovating a
sports facility under this section shall not exceed four
million five hundred thousand dollars in any calendar year. Any amounts
received by a county in a calendar year in excess of four million five hundred
thousand dollars pursuant to this section shall be paid to the transit
authority by the county within forty-five days following receipt by the
county.
The resolution shall specify that the rate of tax levied
by the transit authority will be reduced
and that a tax will be levied at the same rate for the purpose
of constructing or renovating a sports facility; the rate by
which the tax levied by the transit
authority will be reduced and by which the tax levied for the
purpose of constructing or renovating a sports facility will be
increased; the date the rates levied for those purposes will be
reduced and increased, respectively; and the number
of years the rate levied by a transit
authority will be reduced and the rate levied for constructing
or renovating a sports facility will be increased. The date the rate levied
by the transit authority will be reduced and the rate levied for the purpose
of constructing or renovating a sports facility will be increased shall not be
earlier than the first day of the month that begins at least sixty days after
the day the election on the question is conducted unless the board of county
commissioners levies a tax under one or more of sections 307.697, 4301.421,
5743.024, and 5743.323 of the Revised Code
on the effective date of this section, in which
case the date the rate levied by the transit authority will be reduced and the
rate levied for the purpose of constructing or renovating a sports facility
will be increased shall not be earlier than the first day following the latest
day on which any of the taxes levied under one of those sections on the
effective date of this amendment may be levied
as prescribed by the resolution levying that tax. The number of years the
rate of
the existing tax may be reduced and the rate of tax may be
levied for constructing or renovating a sports facility may be
any number of years as specified in the resolution, or for a
continuing period of time if so specified in the resolution.
Before a resolution adopted under this section may take effect, the board
of county commissioners shall submit the resolution to the approval of the
electors of the county, and the resolution shall be approved by a majority of
voters voting on the question. Upon adoption of the resolution, the board of
county commissioners shall certify a copy of the resolution to the board of
elections of the county and to the tax commissioner, and the board of
elections shall submit the question at the next primary or general A
SPECIAL election
occurring HELD ON THE DATE SPECIFIED BY THE BOARD OF COUNTY
COMMISSIONERS IN THE RESOLUTION, PROVIDED THAT THE ELECTION OCCURS not
less than seventy-five days after the resolution is certified to
the board of elections AND THE ELECTION IS NOT HELD IN FEBRUARY OR
AUGUST OF ANY YEAR. The board of county commissioners shall
certify the
copy of the resolution to the board of elections in the manner prescribed
under section 3505.071 of the Revised Code. The
board of elections shall certify the results
of the election to the board of county commissioners and to the tax
commissioner. If the question is approved by
a majority of electors
voting on the question, the rate of tax imposed under sections
5739.023 and 5741.022 of the Revised Code shall be reduced, and the rate
of tax levied for constructing or renovating a sports facility
under sections 5739.026 and 5741.023 of the Revised Code shall
be increased by the same amount, on the date specified in the
resolution.
If revenue from a tax levied under sections 5739.023 and
5741.022 of the Revised Code and subject to reduction under this
section is pledged to the payment of bonds, notes, or notes in
anticipation of bonds, the board of county commissioners adopting a resolution
under this section shall provide sufficient revenue from the tax for the
repayment of debt charges on those bonds or notes, unless an adequate
substitute for payment of those charges is provided by the transit
authority.
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 SENATE BILL
NO. 17 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, STATING IN THE RESOLUTION THE NECESSITY AND PURPOSE OF
THE BOND ISSUE AND THE AMOUNT, APPROXIMATE DATE, ESTIMATED RATE
OF INTEREST, AND MAXIMUM NUMBER OF YEARS OVER WHICH THE
PRINCIPAL OF THE BONDS MAY BE PAID;
(3) LEVY A TAX OUTSIDE THE TEN-MILL LIMITATION TO PAY
DEBT CHARGES ON THE BONDS AND ANY ANTICIPATORY
SECURITIES;
(4) 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 FOR A SPECIFIED NUMBER OF YEARS OR
FOR A CONTINUING PERIOD OF TIME 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 ANY ANTICIPATORY SECURITIES; AND THAT THE QUESTION OF THE BONDS
AND TAXES SHALL BE
SUBMITTED TO THE ELECTORS OF THE SCHOOL DISTRICT AT A SPECIAL
ELECTION, WHICH SHALL NOT BE EARLIER THAN SEVENTY-FIVE DAYS AFTER
CERTIFICATION OF THE RESOLUTION TO THE BOARD OF ELECTIONS, AND
THE DATE OF WHICH SHALL BE CONSISTENT WITH SECTION 3501.01 OF
THE REVISED CODE. 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 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.
(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 AND ANY ANTICIPATORY SECURITIES. 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 OF ELECTION 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 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
OUTSIDE THE TEN-MILL LIMITATION 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 "36 CENTS" OR "$1.41")
FOR EACH $100 OF TAX VALUATION, TO PAY THE ANNUAL DEBT CHARGES ON THE BONDS,
AND TO PAY DEBT CHARGES ON ANY NOTES ISSUED IN ANTICIPATION OF THOSE
BONDS?
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(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) 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. 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. IF A BOARD SUBMITS THE QUESTION TWICE IN ANY CALENDAR YEAR, ONE OF THE
ELECTIONS ON THE QUESTION SHALL BE HELD ON THE DATE OF THE GENERAL ELECTION.
Section 2. That existing sections 145.56, 3307.71, 3309.66,
3316.06, 3316.08, 3317.08, 5505.22, 5705.214, 5739.021, 5739.026, 5739.028,
5748.01, and
5748.05 of the Revised Code are hereby repealed.
Section 3. Section 3317.08 of the Revised Code is presented in this act
as a composite of the section as amended by both
Am. Sub. H.B. 571 and Am. Sub. H.B. 552 of the 120th General Assembly, with
the new language of
neither of the acts shown in capital letters. This is in
recognition of the principle stated in division (B) of section
1.52 of the Revised Code that such amendments are to be
harmonized where not substantively irreconcilable and constitutes
a legislative finding that such is the resulting version in
effect prior to the effective date of this act.
Section 4. The
amendments to sections 5739.021, 5739.026, and 5739.028 of the Revised Code in
this act are intended to expand the date on which elections provided for under
those sections may be held, from the dates of primary and general elections
only, to the dates on which a special election may be held under division (D)
of section 3501.01 of the Revised Code, except for the first Tuesday after the
first Monday in February and August. The amendment of these sections is not
intended to affect the dates on which an election may be held under division
(D)(1) of section 5739.026 of the Revised Code relative to the levying of
taxes
or increasing the rate of tax for more than one of the purposes set forth in
divisions (A)(1) through (7) of section 5739.026 of the Revised Code, or
exclusively for one of the purposes set forth in divisions (A)(1), (2),
(4), (5), (6), or (7) of that section, which shall continue to be
governed by division (D) of section 3501.01 of the Revised Code. Nothing in
section 5739.021, 5739.026, or 5739.028 of the Revised Code, as amended by
this
act, shall be construed to reduce or constrict the dates on which an election
previously could be held under those sections.
Section 5. If, prior to this act becoming law, a copy of a resolution is
certified by a board of county commissioners to the board of elections as
provided in division (B)(2)(a) of section 5739.021 or division (D)(2) of
section 5739.026 of the Revised Code, the certification, and the proper
preparations of the board of elections to place the question proposed by the
resolution on the ballot at a special election held on May 6, 1997, are hereby
ratified, and the question may appear on the ballot at a special election held
on that date.
Section 6. This act is hereby declared to be an emergency measure necessary
for the immediate preservation of the public peace, health, and safety. The
reasons for such necessity are that ballot measures must be taken as soon as
possible to preserve and expand educational opportunities and protect the
safety of Ohio's pupils by improving the physical facilities of their
schools, and that the recent repeal of sales and use taxes in some counties
has decreased county revenues and, as a result, greatly limited services in
those counties. Therefore, this act shall go into immediate effect.
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