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As Passed by the Senate
122nd General Assembly
Regular Session
1997-1998 | Am. Sub. S. B. No. 223 |
SENATORS DRAKE-HERINGTON-MUMPER-GAETH-KEARNS-CARNES-WHITE-
LATTA-DiDONATO-HAGAN-HOWARD-NEIN-BLESSING-FINAN-GARDNER
A BILL
To amend sections 133.07, 317.08, 317.32, 5301.67 to 5301.69, 5705.19, and
5739.026 and to enact sections
133.60, 133.61, 901.21, 901.22, 5301.691, and 5301.692 of
the Revised Code to clarify
the agricultural land uses that may be the subject of conservation easements;
to authorize only the Director of Agriculture, certain
local governments, and charitable organizations to acquire
agricultural easements in order to preserve the agricultural use
of land; to permit counties to levy or increase the rate of a
sales or use tax to acquire agricultural easements and retire
bonds issued for their purchase; to permit local governments to
levy a property tax outside the ten-mill limitation to acquire,
supervise, and enforce agricultural easements and to issue
general obligation bonds to finance them;
and to authorize the extinguishment of
agricultural easements
under specified circumstances.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 133.07, 317.08, 317.32, 5301.67, 5301.68, 5301.69,
5705.19, and 5739.026 be
amended and
sections 133.60, 133.61, 901.21, 901.22, 5301.691, and 5301.692 of the Revised
Code be enacted
to read as follows:
Sec. 133.07. (A) A county shall not incur, without a vote
of the electors, either of the following:
(1) Net indebtedness for all purposes that exceeds an
amount equal to one per cent of its tax valuation;
(2) Net indebtedness for the purpose of paying the
county's share of the cost of the construction, improvement,
maintenance, or repair of state highways that exceeds an amount
equal to one-half of one per cent of its tax valuation.
(B) A county shall not incur total net indebtedness that
exceeds an amount equal to the one of the following limitations
that applies to the county:
(1) A county with a valuation not exceeding one hundred
million dollars, three per cent of that tax valuation;
(2) A county with a tax valuation exceeding one hundred
million dollars but not exceeding three hundred million dollars,
three million dollars plus one and one-half per cent of that tax
valuation in excess of one hundred million dollars;
(3) A county with a tax valuation exceeding three hundred
million dollars, six million dollars plus two and one-half per
cent of that tax valuation in excess of three hundred million
dollars.
(C) In calculating the net indebtedness of a county, none
of the following securities shall be considered:
(1) Securities described in section 307.201 of the Revised
Code;
(2) Self-supporting securities issued for any purposes,
including, but not limited to, any of the following general
purposes:
(a) Water systems or facilities;
(b) Sanitary sewerage systems or facilities, or surface
and storm water drainage and sewerage systems or facilities, or a
combination of those systems or facilities;
(c) County or joint county scrap tire collection, storage,
monocell, monofill, or recovery facilities, or any combination of
those facilities;
(d) Off-street parking lots, facilities, or buildings, or
on-street parking facilities, or any combination of off-street
and on-street parking facilities;
(e) Facilities for the care or treatment of the sick or
infirm, and for housing the persons providing that care or
treatment and their families;
(f) Recreational, sports, convention, auditorium, museum,
trade show, and other public attraction facilities;
(g) Facilities for natural resources exploration,
development, recovery, use, and sale;
(h) Correctional and detention facilities and related
rehabilitation facilities.
(3) Securities issued for the purpose of purchasing,
constructing, improving, or extending water or sanitary or
surface and storm water sewerage systems or facilities, or a
combination of those systems or facilities, to the extent that an
agreement entered into with another subdivision requires the
other subdivision to pay to the county amounts equivalent to debt
charges on the securities;
(4) Voted general obligation securities issued for the
purpose of permanent improvements for sanitary sewerage or water
systems or facilities to the extent that the total principal
amount of voted securities outstanding for the purpose does not
exceed an amount equal to two per cent of the county's tax
valuation;
(5) Securities issued for permanent improvements to house
agencies, departments, boards, or commissions of the county or of
any municipal corporation located, in whole or in part, in the
county, to the extent that the revenues, other than revenues from
unvoted county property taxes, derived from leases or other
agreements between the county and those agencies, departments,
boards, commissions, or municipal corporations relating to the
use of the permanent improvements are sufficient to cover the
cost of all operating expenses of the permanent improvements paid
by the county and debt charges on the securities;
(6) Securities issued pursuant to section 133.08 of the
Revised Code;
(7) Securities issued for the purpose of acquiring or
constructing roads, highways, bridges, or viaducts, for the
purpose of acquiring or making other highway permanent
improvements, or for the purpose of procuring and maintaining
computer systems for the office of the clerk of any
county-operated municipal court, for the office of the clerk of
the court of common pleas, or for the office of the clerk of the
probate, juvenile, or domestic relations division of the court of
common pleas to the extent that the legislation authorizing the
issuance of the securities includes a covenant to appropriate
from moneys distributed to the county pursuant to division (B) of
section 2101.162, 2151.541, 2153.081, 2301.031, or 2303.201 or
Chapter 4501., 4503., 4504., or 5735. of the Revised Code a
sufficient amount to cover debt charges on and financing costs
relating to the securities as they become due;
(8) Securities issued for the purpose of acquiring,
constructing, improving, and equipping a county, multicounty, or
multicounty-municipal jail, workhouse, juvenile detention
facility, or correctional facility;
(9) Securities issued for the acquisition, construction,
equipping, or repair of any permanent improvement or any class or
group of permanent improvements enumerated in a resolution
adopted pursuant to division (D) of section 5739.026 of the
Revised Code to the extent that the legislation authorizing the
issuance of the securities includes a covenant to appropriate
from moneys received from the taxes authorized under section
5739.023 and division (A)(5) of section 5739.026 of the Revised
Code an amount sufficient to pay debt charges on the securities
and those moneys shall be pledged for that purpose;
(10) Securities issued for county or joint county solid
waste or hazardous waste collection, transfer, or disposal
facilities, or resource recovery and solid or hazardous waste
recycling facilities, or any combination of those facilities;
(11) Securities issued for the acquisition, construction,
and equipping of a port authority educational and cultural
facility under section 307.671 of the Revised Code;
(12) Securities issued for the acquisition, construction,
equipping, and improving of a municipal educational and cultural
facility under division (B)(1) of section 307.672 of the Revised
Code;
(13) Securities issued for energy conservation measures under section 307.041
of the Revised Code;
(14) Securities issued for the acquisition, construction, equipping,
improving, or repair of a sports facility, including obligations issued to pay
costs of a sports facility under section 307.673 of the Revised Code;
(15) Securities issued under section 755.17 of the Revised Code if the
legislation authorizing issuance of the securities includes
a covenant to appropriate from revenue received from a tax authorized under
division (A)(5) of section 5739.026 and section 5741.023 of the Revised Code
an amount sufficient to pay debt charges on the securities, and the board of
county commissioners pledges that revenue for that purpose, pursuant to
section 755.171 of the Revised Code;
(15)(16) Sales tax supported bonds issued pursuant to section
133.081 of the Revised Code for the purpose of
acquiring, constructing, improving, or equipping any permanent
improvement to the extent that the legislation authorizing the
issuance of the sales tax supported bonds pledges county sales
taxes to the payment of debt charges on the sales tax supported
bonds and contains a covenant to appropriate from county sales
taxes a sufficient amount to cover debt charges or the financing
costs related to the sales tax supported bonds as they become
due.
(17) BONDS OR NOTES ISSUED UNDER SECTION 133.60 OF THE
REVISED CODE IF THE LEGISLATION AUTHORIZING ISSUANCE OF THE
BONDS OR NOTES INCLUDES A COVENANT TO APPROPRIATE FROM REVENUE RECEIVED FROM A
TAX AUTHORIZED UNDER DIVISION (A)(9) OF SECTION 5739.026 AND SECTION
5741.023 OF THE REVISED CODE AN AMOUNT SUFFICIENT TO PAY THE
DEBT CHARGES ON THE BONDS OR NOTES, AND THE BOARD OF COUNTY COMMISSIONERS
PLEDGES THAT REVENUE FOR THAT PURPOSE.
(D) In calculating the net indebtedness of a county, no
obligation incurred under division (E) of section 339.06 of the
Revised Code shall be considered.
Sec. 133.60. (A) AS USED IN THIS SECTION AND IN SECTION 133.61
OF THE REVISED CODE:
(1) "AGRICULTURAL EASEMENT" HAS THE SAME MEANING AS IN
SECTION 5301.67 OF THE REVISED CODE.
(2) "BONDS" MEANS NOTES OR BONDS.
(B) THE BOARD OF COUNTY COMMISSIONERS OF A COUNTY MAY ISSUE
BONDS FOR THE PURPOSE OF ACQUIRING AGRICULTURAL EASEMENTS. THE
ISSUANCE OF THE BONDS IS SUBJECT TO THIS CHAPTER, EXCEPT THAT THEIR MATURITY
SHALL NOT EXTEND BEYOND THE EXPIRATION OF THE TAX IMPOSED UNDER SECTION
5739.026 OF THE REVISED CODE. THE BONDS DO NOT CONSTITUTE
GENERAL OBLIGATIONS OF THE COUNTY, AND THEY SHALL NOT PLEDGE THE FULL FAITH
AND CREDIT OR REVENUE OF THE COUNTY, EXCEPT REVENUES FROM THE TAXES LEVIED
UNDER SECTIONS 5739.026 AND 5741.023 OF THE REVISED CODE.
THE RESOLUTION AUTHORIZING THE BONDS SHALL APPROPRIATE THE PROCEEDS OF THOSE
TAXES FIRST TO THE PAYMENT OF DEBT CHARGES ON THE BONDS, AND OTHER
APPROPRIATIONS FROM THE PROCEEDS OF THOSE TAXES SHALL BE LIMITED TO ANY
BALANCE THAT REMAINS AFTER PAYING IN FULL THE DEBT CHARGES ON THE BONDS.
ALL MONEYS RAISED BY THE ISSUANCE OF BONDS UNDER THIS SECTION, AFTER
PAYMENT OF THE COSTS OF ISSUANCE AND FINANCING COSTS, SHALL BE USED
EXCLUSIVELY FOR THE ACQUISITION OF AGRICULTURAL EASEMENTS.
Sec. 133.61. THE LEGISLATIVE AUTHORITY OF A MUNICIPAL CORPORATION, BOARD
OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD OF TOWNSHIP TRUSTEES OF A
TOWNSHIP MAY ISSUE GENERAL OBLIGATION BONDS FOR THE PURPOSE OF ACQUIRING
AGRICULTURAL EASEMENTS. THE BONDS SHALL BE ISSUED IN THE MANNER
PROVIDED IN SECTION 133.18 OF THE REVISED CODE AND PURSUANT
TO THIS CHAPTER.
ALL MONEYS RAISED BY THE ISSUANCE OF BONDS UNDER THIS SECTION, AFTER
PAYMENT OF THE COSTS OF ISSUANCE AND FINANCING COSTS, SHALL BE USED
EXCLUSIVELY FOR THE ACQUISITION OF AGRICULTURAL EASEMENTS.
Sec. 317.08. Except as provided in division (F) of this
section, the county recorder shall keep six separate sets
of records as follows:
(A) A record of deeds, in which shall be recorded all
deeds and other instruments of writing for the absolute and
unconditional sale or conveyance of lands, tenements, and
hereditaments; all notices as provided for in sections 5301.47 to
5301.56 of the Revised Code; all judgments or decrees in actions
brought under section 5303.01 of the Revised Code; all
declarations and bylaws as provided for in Chapter 5311. of the
Revised Code; affidavits as provided for in section 5301.252 of
the Revised Code; all certificates as provided for in section
5311.17 of the Revised Code; all articles dedicating
archaeological preserves accepted by the director of the Ohio
historical society under section 149.52 of the Revised Code; all
articles dedicating nature preserves accepted by the director of
natural resources under section 1517.05 of the Revised Code; all
agreements for the registration of lands as archaeological or
historic landmarks under section 149.51 or 149.55 of the Revised
Code; all conveyances of conservation easements AND AGRICULTURAL
EASEMENTS under section
5301.68 of the Revised Code; ALL INSTRUMENTS EXTINGUISHING AGRICULTURAL
EASEMENTS
UNDER SECTION 901.21 OR 5301.691 of the Revised Code OR PURSUANT TO THE TERMS OF SUCH AN
EASEMENT GRANTED TO A CHARITABLE ORGANIZATION UNDER SECTION 5301.68
of the Revised Code; all instruments or orders described
in division (B)(1)(c)(ii) of section 5301.56 of the Revised Code;
all no further action letters issued under section 3746.11 of the
Revised Code; all covenants not to sue issued under section
3746.12 of the Revised Code; any restrictions on the use of
property identified pursuant to division (C)(3) of section
3746.10 of the Revised Code; and all memoranda of trust, as
described in division (A) of section 5301.255 of the Revised
Code, that describe specific real property;
(B) A record of mortgages, in which shall be recorded all
of the following:
(1) All mortgages, including amendments, supplements,
modifications, and extensions of mortgages, or other instruments
of writing by which lands, tenements, or hereditaments are or may
be mortgaged or otherwise conditionally sold, conveyed, affected,
or encumbered;
(2) All executory installment contracts for the sale of
land executed after September 29, 1961, that by their terms are
not required to be fully performed by one or more of the parties
to them within one year of the date of the contracts;
(3) All options to purchase real estate, including
supplements, modifications, and amendments of the options, but no
option of that nature shall be recorded if it does not state a
specific day and year of expiration of its validity;
(4) Any tax certificate sold under section 5721.33 of the Revised Code, or memorandum
thereof, that is presented for filing of record.
(C) A record of powers of attorney, including all
memoranda of trust, as described in division (A) of section
5301.255 of the Revised Code, that do not describe specific real
property;
(D) A record of plats, in which shall be recorded all
plats and maps of town lots, of the subdivision of town lots, and
of other divisions or surveys of lands, any center line survey of
a highway located within the county, the plat of which shall be
furnished by the director of transportation or county engineer,
and all drawings as provided for in Chapter 5311. of the Revised
Code;
(E) A record of leases, in which shall be recorded all
leases, memoranda of leases, and supplements, modifications, and
amendments of leases and memoranda of leases;
(F) A record of declarations
executed pursuant to section 2133.02 of the
Revised Code
and durable powers of attorney for health care executed pursuant to section
1337.12 of the Revised
Code.
All instruments or memoranda of instruments entitled to
record shall be recorded in the proper record in the order in
which they are presented for record. The recorder may index,
keep, and record in one volume unemployment compensation liens,
internal revenue tax liens and other liens in favor of the United
States as described in division (A) of section 317.09 of the
Revised Code, personal tax liens, mechanic's liens, agricultural
product liens, notices of liens, certificates of satisfaction or
partial release of estate tax liens, discharges of recognizances,
excise and franchise tax liens on corporations, broker's liens,
and liens
provided for in sections 1513.33, 1513.37, 3752.13, 5111.021, and
5311.18
of the Revised Code.
The recording of an option to purchase real estate,
including any supplement, modification, and amendment of the
option, under this section shall serve as notice to any purchaser
of an interest in the real estate covered by the option only
during the period of the validity of the option as stated in the
option.
(G) In lieu of keeping the six separate
sets of records
required in divisions (A) to (F) of this section and the
records required in division (H) of this section, a county
recorder may
record all the instruments required to be recorded by this
section in two separate sets of record books. One set shall be
called the "official records" and shall contain the instruments
listed in divisions (A), (B), (C), (E), (F), and
(H) of this section. The second set of records shall
contain the instruments listed in
division (D) of this section.
(H) Except as provided in division (G)
of this section, the county recorder shall keep a separate set of records
containing all corrupt activity lien notices filed with the
recorder pursuant to section 2923.36 of the Revised Code and a
separate set of records containing all medicaid fraud lien
notices filed with the recorder pursuant to section 2933.75 of
the Revised Code.
Sec. 317.32. The county recorder shall
charge and collect the following fees for the recorder's services:
(A) For recording and indexing an instrument when the
photocopy or any similar process is employed, fourteen dollars
for the first two pages and four dollars for each subsequent
page, size eight and one-half inches by fourteen inches, or
fraction of a page, including the caption page, of such
instrument;
(B) For certifying a photocopy from the record previously
recorded, one dollar per page, size eight and one-half inches by
fourteen inches, or fraction of a page; for each certification
where the recorder's seal is required, except as to instruments
issued by the armed forces of the United States, fifty cents;
(C) For manual or typewritten recording of assignment or
satisfaction of mortgage or lease or any other marginal entry,
four dollars;
(D) For entering any marginal reference by separate
recorded instrument, two dollars for each marginal reference set
out in that instrument, in addition to the recording fee set
forth in division (A) of this section;
(E) For indexing in the real estate mortgage records,
pursuant to division (D) of section 1309.40 of the Revised Code,
financing statements covering crops growing or to be grown,
timber to be cut, minerals or the like, including oil and gas,
accounts subject to division (E) of section 1309.03 of the
Revised Code, or fixture filings made pursuant to section 1309.32
of the Revised Code, two dollars for each name indexed;
(F) For recording manually any plat not exceeding six
lines, two dollars, and for each additional line, ten cents;
(G) For filing zoning resolutions, including text and
maps, in the office of the recorder as required under sections
303.11 and 519.11 of the Revised Code, fifty dollars, regardless
of the size or length of the resolutions;
(H) For filing zoning amendments, including text and maps,
in the office of the recorder as required under sections 303.12
and 519.12 of the Revised Code, ten dollars for the first page
and four dollars for each additional page;
(I) For photocopying a document, other than at the time of
recording and indexing as provided for in division (A) of this
section, one dollar per page, size eight and one-half inches by
fourteen inches, or fraction thereof;
(J) For local facsimile transmission of a document, one
dollar per page, size eight and one-half inches by fourteen
inches, or fraction thereof; for long distance facsimile
transmission of a document, two dollars per page, size eight and
one-half inches by fourteen inches, or fraction thereof;
(K) For recording a declaration executed pursuant to section
2133.02 of the Revised
Code or a durable power of attorney for health
care executed pursuant to section 1337.12 of the
Revised Code,
or both a declaration and a durable power of attorney for health care, at
least fourteen dollars but not more than twenty dollars.
In any county in which the recorder employs the photostatic
or any similar process for recording maps, plats, or prints he THE
RECORDER
shall determine, charge, and collect for the recording or
rerecording of any map, plat, or print, a fee of five cents per
square inch, for each square inch of the map, plat, or print
filed for that recording or rerecording, with a minimum fee of
twenty dollars; for certifying a copy from the record, a fee of
two cents per square inch of the record, with a minimum fee of
two dollars.
The fees provided in this section shall be paid upon the
presentation of the instruments for record or upon the
application for any certified copy of the record, excepting EXCEPT
THAT THE PAYMENT OF fees
associated with the filing and recording of, or the copying of,
notices of internal revenue tax liens and notices of other liens
in favor of the United States as described in division (A) of
section 317.09 of the Revised Code and certificates of discharge
or release of those liens, the payment for which shall be
governed by section 317.09 of the Revised Code, AND THE PAYMENT OF
FEES FOR
PROVIDING COPIES OF INSTRUMENTS CONVEYING OR EXTINGUISHING AGRICULTURAL
EASEMENTS TO THE OFFICE OF FARMLAND PRESERVATION UNDER DIVISION
(G) OF SECTION 5301.691 of the Revised Code SHALL BE GOVERNED BY THAT DIVISION.
Sec. 901.21. (A) AS USED IN THIS SECTION AND SECTION 901.22 OF
THE
REVISED CODE:
(1) "AGRICULTURAL
EASEMENT" HAS THE SAME MEANING
AS IN SECTION 5301.67 OF THE
REVISED CODE.
(2) "AGRICULTURE" MEANS THOSE ACTIVITIES OCCURRING ON LAND DEVOTED
EXCLUSIVELY TO AGRICULTURAL USE, AS DEFINED IN SECTION 5713.30 of the Revised Code.
(B) THE DIRECTOR OF AGRICULTURE MAY ACQUIRE REAL PROPERTY USED
PREDOMINANTLY IN AGRICULTURE AND AGRICULTURAL EASEMENTS BY
GIFT, DEVISE, OR BEQUEST IF SUCH EASEMENTS ARE ON LAND THAT IS VALUED FOR
PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT VALUE FOR AGRICULTURAL USE
UNDER SECTION 5713.31 of the Revised Code WHEN THE EASEMENT IS GRANTED.
ANY TERMS MAY BE INCLUDED IN AN AGRICULTURAL
EASEMENT SO ACQUIRED THAT ARE NECESSARY OR APPROPRIATE TO
PRESERVE ON BEHALF OF THE GRANTOR OF THE EASEMENT THE FAVORABLE
TAX CONSEQUENCES OF THE GIFT, DEVISE, OR BEQUEST UNDER THE
"INTERNAL REVENUE ACT OF 1986," 100
STAT. 2085, 26 U.S.C.A. 1, AS AMENDED. THE DIRECTOR, BY ANY SUCH MEANS
OR BY PURCHASE OR LEASE, MAY ACQUIRE, OR ACQUIRE
THE USE OF, STATIONARY PERSONAL PROPERTY OR EQUIPMENT THAT IS LOCATED ON LAND
ACQUIRED IN FEE BY THE DIRECTOR UNDER THIS SECTION AND THAT IS
NECESSARY OR
APPROPRIATE FOR THE USE OF THE LAND PREDOMINANTLY IN AGRICULTURE.
(C) THE DIRECTOR MAY DO
ALL THINGS NECESSARY OR APPROPRIATE TO RETAIN THE USE OF REAL PROPERTY
ACQUIRED
IN FEE UNDER
DIVISION (B) OF THIS SECTION
PREDOMINANTLY IN AGRICULTURE, INCLUDING, WITHOUT LIMITATION,
PERFORMING ANY OF THE ACTIVITIES DESCRIBED IN DIVISION (A)(1) OR (2)
OF SECTION 5713.30 OF
THE REVISED CODE OR ENTERING INTO CONTRACTS
TO LEASE OR RENT THE REAL PROPERTY SO ACQUIRED TO PERSONS OR
GOVERNMENTAL ENTITIES THAT WILL USE THE LAND PREDOMINANTLY IN
AGRICULTURE.
(D)(1) WHEN THE DIRECTOR
CONSIDERS IT TO BE NECESSARY OR APPROPRIATE, THE DIRECTOR MAY
SELL REAL PROPERTY ACQUIRED IN FEE, AND STATIONARY PERSONAL
PROPERTY OR EQUIPMENT ACQUIRED BY GIFT, DEVISE, BEQUEST, OR
PURCHASE, UNDER DIVISION (B) OF
THIS SECTION ON SUCH TERMS AS THE DIRECTOR CONSIDERS TO BE
ADVANTAGEOUS TO THIS STATE.
(2) AN AGRICULTURAL EASEMENT ACQUIRED UNDER
DIVISION (B) OF THIS SECTION
MAY BE EXTINGUISHED UNDER THE CIRCUMSTANCES PRESCRIBED, AND IN
ACCORDANCE WITH THE TERMS AND CONDITIONS SET FORTH, IN THE
INSTRUMENT CONVEYING THE AGRICULTURAL
EASEMENT.
(E) THERE IS HEREBY
CREATED IN THE STATE TREASURY THE AGRICULTURAL
EASEMENT PURCHASE FUND. THE FUND SHALL CONSIST OF THE PROCEEDS
RECEIVED FROM THE SALE OF REAL AND PERSONAL PROPERTY UNDER
DIVISION (D) OF THIS SECTION;
MONEYS RECEIVED DUE TO THE EXTINGUISHMENT OF AGRICULTURAL
EASEMENTS ACQUIRED BY THE DIRECTOR UNDER DIVISION
(B) OF THIS SECTION OR SECTION
5301.691 OF THE REVISED
CODE; MONEYS RECEIVED DUE TO
THE EXTINGUISHMENT OF AGRICULTURAL EASEMENTS
PURCHASED WITH THE ASSISTANCE OF MATCHING GRANTS MADE UNDER
SECTION 901.22 OF THE REVISED
CODE; GIFTS, BEQUESTS, DEVISES,
AND CONTRIBUTIONS RECEIVED BY THE DIRECTOR FOR THE PURPOSE OF
ACQUIRING AGRICULTURAL EASEMENTS; AND GRANTS
RECEIVED FROM PUBLIC OR PRIVATE SOURCES FOR THE PURPOSE OF
PURCHASING AGRICULTURAL EASEMENTS. THE FUND SHALL
BE ADMINISTERED BY THE DIRECTOR, AND MONEYS IN THE FUND SHALL BE
USED BY THE DIRECTOR EXCLUSIVELY TO PURCHASE
AGRICULTURAL EASEMENTS UNDER DIVISION
(A) OF SECTION 5301.691 OF THE
REVISED CODE AND PROVIDE MATCHING GRANTS
UNDER SECTION 901.22 of the Revised Code TO MUNICIPAL CORPORATIONS, COUNTIES, TOWNSHIPS, AND
CHARITABLE ORGANIZATIONS FOR
THE PURCHASE OF AGRICULTURAL EASEMENTS.
MONEY IN THE FUND SHALL BE USED ONLY TO PURCHASE AGRICULTURAL EASEMENTS ON
LAND THAT IS VALUED FOR PURPOSES OF REAL PROPERTY TAXATION AT ITS CURRENT
VALUE FOR AGRICULTURAL USE UNDER SECTION 5713.31 of the Revised Code WHEN THE EASEMENT IS
PURCHASED.
Sec. 901.22. (A) THE DIRECTOR OF AGRICULTURE, IN ACCORDANCE WITH
CHAPTER 119. OF THE
REVISED CODE, SHALL ADOPT RULES THAT DO
ALL OF THE FOLLOWING:
(1) ESTABLISH PROCEDURES AND ELIGIBILITY CRITERIA FOR
MAKING MATCHING GRANTS TO MUNICIPAL CORPORATIONS, COUNTIES,
TOWNSHIPS, AND CHARITABLE ORGANIZATIONS DESCRIBED IN DIVISION (B) OF
SECTION 5301.69 of the Revised Code FOR THE PURCHASE OF AGRICULTURAL
EASEMENTS;
(2) ESTABLISH PROVISIONS THAT SHALL BE INCLUDED IN THE
INSTRUMENT CONVEYING TO A MUNICIPAL CORPORATION, COUNTY,
TOWNSHIP, OR CHARITABLE ORGANIZATION ANY AGRICULTURAL EASEMENT PURCHASED WITH
MATCHING GRANT FUNDS PROVIDED BY THE DIRECTOR UNDER THIS
SECTION, INCLUDING, WITHOUT LIMITATION,
ALL OF THE FOLLOWING PROVISIONS:
(a) A PROVISION STATING THAT AN EASEMENT SO
PURCHASED MAY BE EXTINGUISHED ONLY IF AN UNEXPECTED
CHANGE IN THE CONDITIONS OF OR SURROUNDING THE LAND THAT IS
SUBJECT TO THE EASEMENT MAKES IMPOSSIBLE OR IMPRACTICAL THE
CONTINUED USE OF THE LAND FOR THE PURPOSES DESCRIBED IN THE
EASEMENT, OR IF THE REQUIREMENTS OF THE EASEMENT ARE EXTINGUISHED
BY JUDICIAL PROCEEDINGS;
(b) A PROVISION REQUIRING THAT, UPON THE SALE,
EXCHANGE, OR INVOLUNTARY CONVERSION OF THE LAND SUBJECT TO
THE EASEMENT, THE HOLDER OF THE EASEMENT SHALL BE PAID AN AMOUNT OF MONEY THAT
IS
AT LEAST EQUAL TO THE PROPORTIONATE VALUE OF THE
EASEMENT COMPARED TO THE TOTAL VALUE OF THE LAND AT THE TIME THE
EASEMENT WAS ACQUIRED;
(c) A PROVISION REQUIRING THAT, UPON RECEIPT OF THE
PORTION OF THE PROCEEDS OF A SALE, EXCHANGE, OR INVOLUNTARY
CONVERSION DESCRIBED IN DIVISION(A)(2)(b)
OF THIS SECTION, THE MUNICIPAL CORPORATION, COUNTY,
TOWNSHIP, OR CHARITABLE ORGANIZATION REMIT TO THE DIRECTOR AN AMOUNT OF MONEY
EQUAL TO THE PERCENTAGE OF THE COST
OF PURCHASING THE EASEMENT IT RECEIVED AS A
MATCHING GRANT UNDER
THIS SECTION.
MONEYS RECEIVED BY THE DIRECTOR PURSUANT TO RULES ADOPTED
UNDER DIVISION(A)(2)(c) OF THIS
SECTION SHALL BE CREDITED TO THE AGRICULTURAL EASEMENT PURCHASE
FUND CREATED IN SECTION 901.21 OF THE
REVISED
CODE.
(3) ANY OTHER REQUIREMENTS THAT THE DIRECTOR CONSIDERS TO
BE NECESSARY OR APPROPRIATE TO IMPLEMENT OR ADMINISTER A PROGRAM TO MAKE
MATCHING
GRANTS UNDER THIS SECTION AND MONITOR THOSE GRANTS.
(B) THE DIRECTOR MAY
DEVELOP GUIDELINES REGARDING THE ACQUISITION OF AGRICULTURAL
EASEMENTS BY THE DEPARTMENT OF AGRICULTURE AND THE
PROVISIONS OF INSTRUMENTS CONVEYING THOSE EASEMENTS. THE
DIRECTOR MAY MAKE THE GUIDELINES AVAILABLE TO PUBLIC AND PRIVATE
ENTITIES AUTHORIZED TO ACQUIRE AND HOLD AGRICULTURAL
EASEMENTS.
(C) THE DIRECTOR MAY
PROVIDE TECHNICAL ASSISTANCE IN DEVELOPING A PROGRAM FOR THE
ACQUISITION AND MONITORING OF AGRICULTURAL
EASEMENTS TO PUBLIC AND PRIVATE ENTITIES AUTHORIZED TO HOLD
AGRICULTURAL EASEMENTS. THE TECHNICAL ASSISTANCE
MAY INCLUDE, WITHOUT LIMITATION, REVIEWING AND PROVIDING
ADVISORY RECOMMENDATIONS REGARDING DRAFT INSTRUMENTS CONVEYING
AGRICULTURAL EASEMENTS.
(D) THE DIRECTOR MAY
MAKE MATCHING GRANTS FROM THE AGRICULTURAL
EASEMENTS PURCHASE FUND CREATED IN SECTION 901.21 OF THE
REVISED CODE TO MUNICIPAL CORPORATIONS,
COUNTIES, TOWNSHIPS, AND CHARITABLE ORGANIZATIONS DESCRIBED IN DIVISION
(B) OF SECTION 5301.69 of the Revised Code, TO ASSIST THOSE POLITICAL SUBDIVISIONS
AND CHARITABLE ORGANIZATIONS
IN PURCHASING AGRICULTURAL EASEMENTS. APPLICATION
FOR A MATCHING GRANT SHALL BE MADE ON FORMS PRESCRIBED AND
PROVIDED BY THE DIRECTOR. THE MATCHING GRANTS SHALL BE MADE IN
COMPLIANCE WITH THE CRITERIA AND PROCEDURES ESTABLISHED IN RULES
ADOPTED UNDER THIS SECTION. INSTRUMENTS CONVEYING
AGRICULTURAL
EASEMENTS PURCHASED WITH MATCHING GRANT FUNDS PROVIDED UNDER
THIS SECTION, AT A MINIMUM, SHALL INCLUDE THE MANDATORY
PROVISIONS SET FORTH IN THOSE RULES.
(E)(1) THE DIRECTOR SHALL MONITOR AND EVALUATE THE EFFECTIVENESS
AND EFFICIENCY OF THE AGRICULTURAL EASEMENT PROGRAM AS A FARMLAND PRESERVATION
TOOL. ON OR BEFORE JULY 1, 1999, AND THE FIRST DAY OF JULY
OF EACH YEAR THEREAFTER, THE DIRECTOR SHALL PREPARE AND SUBMIT A REPORT TO THE
CHAIRPERSONS OF THE STANDING COMMITTEES OF THE SENATE AND THE HOUSE OF
REPRESENTATIVES THAT CONSIDER LEGISLATION REGARDING AGRICULTURE. THE REPORT
SHALL CONSIDER AND ADDRESS THE FOLLOWING CRITERIA TO DETERMINE THE PROGRAM'S
EFFECTIVENESS:
(a) THE NUMBER OF AGRICULTURAL EASEMENTS PURCHASED DURING THE
PRECEDING YEAR;
(b) THE LOCATION OF THOSE EASEMENTS;
(c) THE NUMBER OF ACRES OF LAND PRESERVED FOR AGRICULTURAL USE;
(d) THE AMOUNT OF MONEY USED BY A MUNICIPAL CORPORATION, TOWNSHP,
OR COUNTY FROM ITS GENERAL FUND OR SPECIAL FUND TO PURCHASE THE AGRICULTURAL
EASEMENTS;
(e) THE NUMBER OF STATE MATCHING GRANTS GIVEN TO PURCHASE THE
AGRICULTURAL EASEMENTS;
(f) THE AMOUNT OF STATE MATCHING GRANT MONEYS USED TO PURCHASE
THE AGRICULTURAL EASEMENTS.
(2) THE REPORT ALSO SHALL CONSIDER AND INCLUDE, AT A MINIMUM, THE
FOLLOWING INFORMATION FOR EACH COUNTY TO DETERMINE THE PROGRAM'S EFFICIENCY:
(a) THE TOTAL NUMBER OF ACRES IN THE COUNTY;
(b) THE TOTAL NUMBER OF ACRES IN CURRENT AGRICULTURAL USE;
(c) THE TOTAL NUMBER OF ACRES PRESERVED FOR AGRICULTURAL USE IN
THE PRECEDING YEAR;
(d) THE AVERAGE COST, PER ACRE, OF LAND PRESERVED FOR
AGRICULTURAL USE IN THE PRECEDING YEAR.
Sec. 5301.67. As used in sections 5301.67 to 5301.70 of
the Revised Code,:
(A) "conservation CONSERVATION easement" means an
incorporeal
right or interest in land that is held for the public purpose of
retaining land, water, or wetland areas predominantly in their
natural, scenic, open, or wooded condition,
in agricultural, horticultural, silvicultural, or other
farming or forest use
INCLUDING, WITHOUT LIMITATION, THE USE OF LAND IN AGRICULTURE WHEN
CONSISTENT WITH AND IN FURTHERANCE OF THE PURPOSE OF RETAINING THOSE AREAS IN
SUCH A CONDITION, or RETAINING THEIR USE PREDOMINANTLY as suitable
habitat for fish, plants, or wildlife; that
imposes any limitations on the use or development of the areas that are
appropriate at the time of creation of the conservation easement
to achieve one or more of such THOSE purposes; and that includes
appropriate provisions for the holder to enter the property
subject to the easement at reasonable times to ensure compliance
with its provisions.
(B) "AGRICULTURE" MEANS THOSE ACTIVITIES OCCURRING ON LAND
DEVOTED EXCLUSIVELY TO AGRICULTURAL USE, AS DEFINED IN SECTION 5713.30 of the Revised Code.
(C) "AGRICULTURAL EASEMENT" MEANS
AN INCORPOREAL RIGHT OR INTEREST IN LAND THAT IS HELD FOR
THE PUBLIC PURPOSE OF RETAINING THE USE OF LAND PREDOMINANTLY IN
AGRICULTURE; THAT IMPOSES ANY LIMITATIONS ON THE USE OR
DEVELOPMENT OF THE LAND THAT ARE APPROPRIATE AT THE TIME OF
CREATION OF THE EASEMENT TO ACHIEVE THAT PURPOSE;
THAT IS IN THE FORM OF ARTICLES OF DEDICATION, EASEMENT,
COVENANT, RESTRICTION, OR CONDITION; AND THAT INCLUDES
APPROPRIATE PROVISIONS FOR THE HOLDER TO ENTER THE PROPERTY
SUBJECT TO THE EASEMENT AT REASONABLE TIMES TO ENSURE COMPLIANCE
WITH ITS PROVISIONS.
Sec. 5301.68. An owner of land
may grant a conservation easement to the
department of natural resources, a park district created under Chapter 1545.
of the Revised Code, a township
park district created under section 511.18 of
the Revised Code, a conservancy district created under Chapter 6101. of the
Revised Code, a soil and water conservation district created under Chapter
1515. of the Revised Code, a county, a township, a municipal corporation, or a
charitable organization that is authorized to hold conservation easements by
division (B) of section 5301.69 of the Revised Code, in the form of
articles
of dedication, easement, covenant, restriction, or condition. AN OWNER OF
LAND ALSO MAY GRANT AN AGRICULTURAL EASEMENT TO THE DIRECTOR OF
AGRICULTURE;
TO A MUNICIPAL CORPORATION, COUNTY, OR TOWNSHIP; OR TO A CHARITABLE
ORGANIZATION DESCRIBED IN DIVISION
(B) OF SECTION 5301.69 of the Revised Code. AN OWNER OF LAND MAY GRANT AN
AGRICULTURAL EASEMENT ONLY ON LAND THAT IS VALUED FOR PURPOSES OF REAL
PROPERTY TAXATION AT ITS CURRENT VALUE FOR AGRICULTURAL USE UNDER SECTION
5713.31 of the Revised Code WHEN THE EASEMENT IS GRANTED.
All conservation easements AND AGRICULTURAL EASEMENTS shall be executed
and recorded in the same manner
as other instruments conveying interests in land.
Sec. 5301.69. (A) The director of natural resources, the board of park
commissioners of a park
district created under Chapter 1545. of the Revised Code, the
board of park commissioners of a township park district created under section
511.18 of the Revised Code, the
board of directors of a conservancy district created under Chapter 6101. of
the Revised Code, the board of supervisors of a soil and water conservation
district created under Chapter 1515. of the Revised Code, the board of county
commissioners of a county, the board of township trustees of a
township, or the legislative authority of a municipal corporation
may
acquire conservation easements in the name of the state, the
district, or the county, township, or municipal corporation in
the same manner as other interests in land may be acquired under
section 307.02, 307.18, 505.10, 505.261, 511.23, 717.01, 1501.01, 1515.08,
1545.11, or 6101.15 of the Revised Code, and each.
EACH
officer, board, or authority acquiring a conservation easement shall
name an appropriate administrative officer, department, or division to
supervise and enforce the easement.
(B) A charitable organization may acquire and hold
conservation easements if it is exempt from federal taxation
under subsection 501(a) and is described in subsection 501(c) of
the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1,
as amended, and organized for any of the
following purposes: the preservation of land areas for public
outdoor recreation or education, or scenic enjoyment; the
preservation of historically important land areas or structures;
or the protection of natural environmental systems. SUCH A CHARITABLE
ORGANIZATION ALSO MAY ACQUIRE AND HOLD AGRICULTURAL EASEMENTS SUBJECT TO THE
LIMITATION THAT IT MAY DO SO ONLY ON LAND THAT IS VALUED FOR PURPOSES OF REAL
PROPERTY TAXATION AT ITS CURRENT VALUE FOR AGRICULTURAL USE UNDER SECTION
5713.31 of the Revised Code WHEN THE EASEMENT IS GRANTED.
Sec. 5301.691. (A)(1) SUBJECT TO
DIVISIONS (A)(2) AND (E) OF THIS SECTION, THE DIRECTOR OF
AGRICULTURE, WITH MONEYS CREDITED TO THE AGRICULTURAL EASEMENT
PURCHASE FUND CREATED IN SECTION 901.21 of the Revised Code, MAY PURCHASE AGRICULTURAL
EASEMENTS IN
THE NAME OF THE STATE.
(2) NOT LESS THAN THIRTY DAYS PRIOR TO THE ACQUISITION OF
AN AGRICULTURAL EASEMENT UNDER DIVISION
(A)(1) OF THIS SECTION OR THE
EXTINGUISHMENT OF SUCH AN EASEMENT PURCHASED UNDER THAT
DIVISION, THE DIRECTOR SHALL PROVIDE WRITTEN NOTICE OF THE INTENTION TO DO SO
TO THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY IN WHICH THE LAND THAT IS
OR IS PROPOSED TO BE SUBJECT TO THE EASEMENT OR EXTINGUISHMENT
IS LOCATED, AND EITHER TO THE LEGISLATIVE AUTHORITY OF THE
MUNICIPAL CORPORATION IN WHICH THE LAND IS LOCATED, IF IT IS
LOCATED IN AN INCORPORATED AREA, OR TO THE BOARD OF TOWNSHIP
TRUSTEES OF THE TOWNSHIP IN WHICH THE LAND IS LOCATED, IF IT IS
LOCATED IN AN UNINCORPORATED AREA. IF, WITHIN THIRTY DAYS AFTER
THE DIRECTOR PROVIDES THE NOTICE, THE BOARD OF COUNTY
COMMISSIONERS, LEGISLATIVE AUTHORITY, OR BOARD OF TOWNSHIP
TRUSTEES REQUESTS AN INFORMATIONAL MEETING WITH THE DIRECTOR
REGARDING THE PROPOSED ACQUISITION OR EXTINGUISHMENT, THE
DIRECTOR SHALL MEET WITH THE LEGISLATIVE AUTHORITY OR BOARD
TO RESPOND TO THE BOARD'S OR AUTHORITY'S QUESTIONS AND CONCERNS. IF A MEETING
IS TIMELY REQUESTED UNDER DIVISION
(A)(2) OF THIS SECTION, THE
DIRECTOR SHALL NOT UNDERTAKE THE PROPOSED ACQUISITION OR
EXTINGUISHMENT UNTIL AFTER THE MEETING HAS BEEN
CONCLUDED.
THE DIRECTOR, UPON THE DIRECTOR'S OWN INITIATIVE AND PRIOR
TO THE PURCHASE OF AN AGRICULTURAL EASEMENT UNDER
DIVISION (A)(1) OF THIS SECTION
OR THE EXTINGUISHMENT OF SUCH AN EASEMENT, MAY HOLD AN INFORMATIONAL MEETING
WITH THE BOARD OF
COUNTY COMMISSIONERS AND THE LEGISLATIVE AUTHORITY OF THE
MUNICIPAL CORPORATION OR BOARD OF TOWNSHIP TRUSTEES IN WHICH
LAND THAT WOULD BE AFFECTED BY THE PROPOSED
ACQUISITION OR EXTINGUISHMENT IS LOCATED, TO RESPOND TO ANY QUESTIONS AND
CONCERNS OF THE BOARD OR AUTHORITY REGARDING THE
PROPOSED ACQUISITION OR EXTINGUISHMENT.
(B)(1) SUBJECT TO DIVISION (E) OF THIS SECTION, THE
LEGISLATIVE AUTHORITY
OF A MUNICIPAL CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A
COUNTY, OR BOARD OF TRUSTEES OF A TOWNSHIP, WITH MONEYS IN THE
POLITICAL SUBDIVISION'S GENERAL FUND NOT REQUIRED BY LAW OR
CHARTER TO BE USED FOR OTHER SPECIFIED PURPOSES OR WITH MONEYS IN A SPECIAL
FUND OF THE POLITICAL SUBDIVISION TO BE USED FOR THE PURCHASE OF AGRICULTURAL
EASEMENTS, MAY PURCHASE
AGRICULTURAL EASEMENTS IN THE NAME OF THE MUNICIPAL
CORPORATION, COUNTY, OR TOWNSHIP.
(2) SUBJECT TO DIVISION (E) OF THIS SECTION, THE LEGISLATIVE
AUTHORITY OF A MUNICIPAL CORPORATION, BOARD OF COUNTY
COMMISSIONERS OF A COUNTY, OR BOARD OF TOWNSHIP TRUSTEES OF A
TOWNSHIP MAY ACQUIRE AGRICULTURAL EASEMENTS BY
GIFT, DEVISE, OR BEQUEST. ANY TERMS MAY BE INCLUDED IN AN
AGRICULTURAL EASEMENT SO ACQUIRED THAT ARE
NECESSARY OR APPROPRIATE TO PRESERVE ON BEHALF OF THE GRANTOR OF
THE EASEMENT THE FAVORABLE TAX CONSEQUENCES OF THE GIFT, DEVISE,
OR BEQUEST UNDER THE "INTERNAL
REVENUE ACT OF 1986," 100
STAT. 2085, 26 U.S.C.A.
1, AS AMENDED.
(C)(1) THE TERM OF AN AGRICULTURAL
EASEMENT PURCHASED
WHOLLY OR IN PART WITH MONEY FROM THE AGRICULTURAL EASEMENT PURCHASE FUND
SHALL BE PERPETUAL AND SHALL RUN WITH THE LAND.
(2) THE TERM OF AN AGRICULTURAL EASEMENT PURCHASED BY SUCH A
LEGISLATIVE AUTHORITY OR BOARD WITHOUT
THE USE OF ANY MONEY FROM THE AGRICULTURAL EASEMENT PURCHASE FUND MAY BE
PERPETUAL OR FOR
A SPECIFIED PERIOD. THE AGRICULTURAL EASEMENT SHALL RUN WITH THE LAND. THE
INSTRUMENT CONVEYING AN
AGRICULTURAL EASEMENT FOR A SPECIFIED PERIOD SHALL
INCLUDE PROVISIONS SPECIFYING, AT A MINIMUM, ALL OF THE FOLLOWING:
(a) THE
CONSIDERATION TO BE PAID FOR THE EASEMENT AND MANNER OF PAYMENT;
(b) WHETHER THE EASEMENT IS RENEWABLE AND, IF SO,
PROCEDURES FOR ITS RENEWAL;
(c) THE CIRCUMSTANCES UNDER WHICH THE EASEMENT MAY BE
EXTINGUISHED;
(d) THE METHOD FOR DETERMINING THE AMOUNT OF
MONEY, IF ANY, DUE THE HOLDER OF THE EASEMENT UPON
EXTINGUISHMENT AND FOR PAYMENT OF THAT AMOUNT TO THE
HOLDER.
(D) THE DIRECTOR AND EACH
LEGISLATIVE AUTHORITY OF A MUNICIPAL CORPORATION, BOARD OF COUNTY
COMMISSIONERS, OR BOARD OF TOWNSHIP TRUSTEES, UPON ACQUIRING AN AGRICULTURAL
EASEMENT BY PURCHASE, GIFT, DEVISE, OR BEQUEST
UNDER THIS SECTION OR SECTION 901.21 OF THE
REVISED
CODE, SHALL NAME AN APPROPRIATE
ADMINISTRATIVE OFFICER, DEPARTMENT, OR DIVISION TO SUPERVISE AND
ENFORCE THE EASEMENT. A LEGISLATIVE AUTHORITY OR BOARD MAY ENTER INTO A
CONTRACT
WITH THE BOARD OF PARK COMMISSIONERS OF A PARK DISTRICT
ESTABLISHED UNDER CHAPTER 1545.
OF THE REVISED
CODE, THE BOARD OF PARK
COMMISSIONERS OF A TOWNSHIP PARK DISTRICT ESTABLISHED UNDER
SECTION 511.18 OF THE REVISED
CODE, OR THE BOARD OF
SUPERVISORS OF A SOIL AND WATER CONSERVATION DISTRICT
ESTABLISHED UNDER CHAPTER 1515. OF THE
REVISED
CODE HAVING TERRITORIAL
JURISDICTION WITHIN THE MUNICIPAL CORPORATION, COUNTY, OR
TOWNSHIP, OR WITH A CHARITABLE ORGANIZATION DESCRIBED IN
DIVISION (B) OF SECTION 5301.69
OF THE REVISED
CODE, TO SUPERVISE ON BEHALF OF
THE LEGISLATIVE AUTHORITY OR BOARD AN AGRICULTURAL
EASEMENT SO ACQUIRED. THE CONTRACT MAY BE ENTERED INTO ON SUCH
TERMS AS ARE AGREEABLE TO THE PARTIES AND SHALL SPECIFY OR
PRESCRIBE A METHOD FOR DETERMINING THE AMOUNTS OF ANY PAYMENTS
TO BE MADE BY THE LEGISLATIVE AUTHORITY OR BOARD OF COUNTY
COMMISSIONERS OR TOWNSHIP TRUSTEES FOR THE PERFORMANCE OF THE
CONTRACT.
(E) THE DIRECTOR; A MUNICIPAL CORPORATION, COUNTY, OR TOWNSHIP;
OR A CHARITABLE ORGANIZATION DESCRIBED IN DIVISION (B) OF SECTION
5301.69 of the Revised Code, MAY ACQUIRE AGRICULTURAL EASEMENTS BY PURCHASE, GIFT, DEVISE, OR
BEQUEST ONLY ON LAND THAT IS VALUED FOR PURPOSES OF REAL PROPERTY TAXATION AT
ITS CURRENT VALUE FOR AGRICULTURAL USE UNDER SECTION 5713.31 of the Revised Code WHEN THE
EASEMENT IS GRANTED.
(F) AN AGRICULTURAL
EASEMENT ACQUIRED BY THE DIRECTOR UNDER DIVISION
(A) OF THIS SECTION
MAY BE
EXTINGUISHED
IF AN UNEXPECTED CHANGE IN THE CONDITIONS OF OR
SURROUNDING THE LAND THAT IS SUBJECT TO THE EASEMENT MAKES
IMPOSSIBLE OR IMPRACTICAL THE CONTINUED USE OF THE LAND FOR THE
PURPOSES DESCRIBED IN THE AGRICULTURAL EASEMENT, OR IF THE
REQUIREMENTS OF THE EASEMENT ARE EXTINGUISHED BY JUDICIAL
PROCEEDINGS. UPON THE SALE, EXCHANGE, OR INVOLUNTARY CONVERSION
OF THE LAND SUBJECT TO THE EASEMENT, THE DIRECTOR SHALL BE PAID AN AMOUNT OF
MONEY
THAT IS AT LEAST EQUAL TO THE
PROPORTIONATE VALUE OF THE EASEMENT COMPARED TO THE TOTAL VALUE
OF THE LAND AT THE TIME THE EASEMENT WAS ACQUIRED. MONEYS
SO RECEIVED SHALL BE CREDITED TO THE AGRICULTURAL EASEMENT
PURCHASE FUND CREATED IN SECTION 901.21 OF THE REVISED
CODE.
AN AGRICULTURAL EASEMENT ACQUIRED BY A MUNICIPAL
CORPORATION, COUNTY, OR TOWNSHIP UNDER DIVISION
(B) OF THIS SECTION MAY BE
EXTINGUISHED
UNDER THE CIRCUMSTANCES PRESCRIBED, AND IN
ACCORDANCE WITH THE TERMS AND CONDITIONS SET FORTH, IN THE
INSTRUMENT CONVEYING THE AGRICULTURAL
EASEMENT.
AN AGRICULTURAL EASEMENT ACQUIRED BY A CHARITABLE
ORGANIZATION DESCRIBED IN DIVISION
(B) OF SECTION 5301.69 OF THE
REVISED
CODE MAY BE EXTINGUISHED UNDER
THE CIRCUMSTANCES PRESCRIBED, AND IN ACCORDANCE WITH THE TERMS
AND CONDITIONS SET FORTH, IN THE INSTRUMENT CONVEYING THE
AGRICULTURAL EASEMENT.
ANY INSTRUMENT EXTINGUISHING AN AGRICULTURAL
EASEMENT
SHALL BE EXECUTED AND
RECORDED IN THE SAME MANNER AS OTHER INSTRUMENTS CONVEYING OR
TERMINATING INTERESTS IN REAL PROPERTY.
(G) PROMPTLY AFTER THE
RECORDING AND INDEXING OF AN INSTRUMENT CONVEYING AN
AGRICULTURAL EASEMENT TO ANY PERSON OR TO A
MUNICIPAL CORPORATION, COUNTY, OR TOWNSHIP OR OF AN INSTRUMENT
EXTINGUISHING AN AGRICULTURAL EASEMENT HELD BY ANY
PERSON OR SUCH A POLITICAL SUBDIVISION, THE COUNTY RECORDER SHALL
MAIL, BY REGULAR MAIL, A PHOTOCOPY OF THE INSTRUMENT TO THE OFFICE OF FARMLAND
PRESERVATION IN THE DEPARTMENT OF AGRICULTURE. THE PHOTOCOPY SHALL BE
ACCOMPANIED BY AN INVOICE FOR THE
APPLICABLE FEE ESTABLISHED IN SECTION 317.32 OF THE
REVISED CODE. PROMPTLY AFTER RECEIVING
THE PHOTOCOPY AND INVOICE, THE OFFICE OF FARMLAND PRESERVATION
SHALL REMIT THE FEE TO THE COUNTY
RECORDER.
(H) THE DIRECTOR, THE LEGISLATIVE AUTHORITY OF A
MUNICIPAL CORPORATION, A BOARD OF COUNTY COMMISSIONERS, OR A
BOARD OF TOWNSHIP TRUSTEES MAY RECEIVE AND EXPEND GRANTS FROM
ANY PUBLIC OR PRIVATE SOURCE FOR THE PURPOSE OF PURCHASING
AGRICULTURAL EASEMENTS AND SUPERVISING AND
ENFORCING THEM.
Sec. 5301.692. THE LEGISLATIVE AUTHORITY OF A
MUNICIPAL CORPORATION, BOARD
OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD OF TOWNSHIP TRUSTEES OF A
TOWNSHIP, IN ADDITION TO THE LEGISLATIVE AUTHORITY'S OR BOARD'S
OTHER POWERS,
MAY HOLD LAND
OR INTERESTS IN LAND FOR THE PURPOSE OF RETAINING THE USE OF THE
LAND PREDOMINANTLY IN AGRICULTURE.
THE AUTHORITY AND BOARDS
MAY DO ALL THINGS NECESSARY OR APPROPRIATE TO ACHIEVE
THAT PURPOSE, INCLUDING, WITHOUT LIMITATION, PERFORMING ANY OF
THE ACTIVITIES DESCRIBED IN DIVISION (A)(1) OR (2) OF SECTION 5713.30
OF THE
REVISED CODE OR ENTERING INTO CONTRACTS
TO LEASE OR RENT THE LAND OR INTERESTS IN LAND SO HELD TO
PERSONS OR GOVERNMENTAL ENTITIES WHO WILL USE THE LAND PREDOMINANTLY IN
AGRICULTURE.
Sec. 5705.19. This section does not apply to school
districts or county school financing districts.
The taxing authority of any subdivision at any time and in
any year, by vote of two-thirds of all the members of the taxing
authority, may declare by resolution and certify the resolution
to the board of elections not less than seventy-five days before
the election upon which it will be voted that the amount of taxes
that may be raised within the ten-mill limitation will be
insufficient to provide for the necessary requirements of the
subdivision and that it is necessary to levy a tax in excess of
that limitation for any of the following purposes:
(A) For current expenses of the subdivision, except that
the total levy for current expenses of a detention home district
or district organized under section 2151.65 of the Revised Code
shall not exceed two mills and that the total levy for current
expenses of a combined district organized under sections 2151.34
and 2151.65 of the Revised Code shall not exceed four mills;
(B) For the payment of debt charges on certain described
bonds, notes, or certificates of indebtedness of the subdivision
issued subsequent to January 1, 1925;
(C) For the debt charges on all bonds, notes, and
certificates of indebtedness issued and authorized to be issued
prior to January 1, 1925;
(D) For a public library of, or supported by, the
subdivision under whatever law organized or authorized to be
supported;
(E) For a municipal university, not to exceed two mills
over the limitation of one mill prescribed in section 3349.13 of
the Revised Code;
(F) For the construction or acquisition of any specific
permanent improvement or class of improvements that the taxing
authority of the subdivision may include in a single bond issue;
(G) For the general construction, reconstruction,
resurfacing, and repair of streets, roads, and bridges in
municipal corporations, counties, or townships;
(H) For recreational purposes;
(I) For the purpose of providing and maintaining fire
apparatus, appliances, buildings, or sites therefor, or sources
of water supply and materials therefor, or the establishment and
maintenance of lines of fire alarm telegraph, or the payment of
permanent, part-time, or volunteer firefighters or
fire-fighting
companies to operate the same, including the payment of the
firefighters employer's contribution required under section
742.34 of
the Revised Code, or to purchase ambulance equipment, or to
provide ambulance, paramedic, or other emergency medical services
operated by a fire department or fire-fighting company;
(J) For the purpose of providing and maintaining motor
vehicles, communications, and other equipment used directly in
the operation of a police department, or the payment of salaries
of permanent police personnel, including the payment of the
police employer's contribution required under section
742.33
of the Revised Code, or the payment of the costs incurred by
townships as a result of contracts made with other political
subdivisions in order to obtain police protection, or to provide
ambulance or emergency medical services operated by a police
department;
(K) For the maintenance and operation of a county home;
(L) For community mental retardation and developmental
disabilities programs and services pursuant to Chapter 5126. of
the Revised Code, except that the procedure for such levies shall
be as provided in section 5705.222 of the Revised Code;
(M) For regional planning;
(N) For a county's share of the cost of maintaining and
operating schools, district detention homes, forestry camps, or
other facilities, or any combination thereof established under
section 2151.34 or 2151.65 of the Revised Code or both of those
sections;
(O) For providing for flood defense, providing and
maintaining a flood wall or pumps, and other purposes to prevent
floods;
(P) For maintaining and operating sewage disposal plants
and facilities;
(Q) For the purpose of purchasing, acquiring,
constructing, enlarging, improving, equipping, repairing,
maintaining, or operating, or any combination of the foregoing, a
county transit system pursuant to sections 306.01 to 306.13 of
the Revised Code, or to make any payment to a board of county commissioners
operating a transit system or a county transit
board pursuant to section 306.06 of the Revised Code;
(R) For the subdivision's share of the cost of acquiring
or constructing any schools, forestry camps, detention homes, or
other facilities, or any combination thereof under section
2151.34 or 2151.65 of the Revised Code or both of those sections;
(S) For the prevention, control, and abatement of air
pollution;
(T) For maintaining and operating cemeteries;
(U) For providing ambulance service, emergency medical
service, or both;
(V) For providing for the collection and disposal of
garbage or refuse;
(W) For the payment of the police employer's
contribution or the firefighters employer's contribution
required
under sections 742.33 and 742.34 of the Revised Code;
(X) For the construction and maintenance of a drainage
improvement pursuant to section 6131.52 of the Revised Code;
(Y) For providing or maintaining senior citizens services
or facilities as authorized by section 307.694, 307.85, 505.70,
505.706, or division (EE) of section 717.01 of the Revised Code;
(Z) For the provision and maintenance of zoological park
services and facilities as authorized under section 307.76 of the
Revised Code;
(AA) For the maintenance and operation of a free public
museum of art, science, or history;
(BB) For the establishment and operation of a 9-1-1
system, as defined in section 4931.40 of the Revised Code;
(CC) For the purpose of acquiring, rehabilitating, or
developing rail property or rail service. As used in this
division, "rail property" and "rail service" have the same
meanings as in section 4981.01 of the Revised Code. This
division applies only to a county, township, or municipal
corporation.
(DD) For the purpose of acquiring property for,
constructing, operating, and maintaining community centers as
provided for in section 755.16 of the Revised Code;
(EE) For the creation and operation of an office or joint
office of economic development, for any economic development
purpose of the office, and to otherwise provide for the
establishment and operation of a program of economic development
pursuant to sections 307.07 and 307.64 of the Revised Code;
(FF) For the purpose of acquiring, establishing,
constructing, improving, equipping, maintaining, or operating, or
any combination of the foregoing, a township airport, landing
field, or other air navigation facility pursuant to section
505.15 of the Revised Code;
(GG) For the payment of costs incurred by a township as a
result of a contract made with a county pursuant to section
505.263 of the Revised Code in order to pay all or any part of
the cost of constructing, maintaining, repairing, or operating a
water supply improvement;
(HH) For a board of township trustees to acquire, other
than by appropriation, an ownership interest in land, water, or
wetlands, or to restore or maintain land, water, or wetlands in
which the board has such an interest, not for purposes of
recreation, but for the purposes of protecting and preserving the
natural, scenic, open, or wooded condition of the land, water, or
wetlands against modification or encroachment resulting from
occupation, development, or other use, which may be styled as
protecting or preserving "greenspace" in the resolution, notice of election,
or ballot form;
(II) For the support by a county of a crime victim
assistance program that is provided and maintained by a county
agency or a private, nonprofit corporation or association under
section 307.62 of the Revised Code;
(JJ) For any or all of the purposes set forth in
divisions
(I) and (J) of this section. This division applies only to a
township.
(KK) For a countywide public safety communications system
under section 307.63 of the Revised Code. This division applies
only to counties.
(LL) For the support by a county of criminal justice
services under section 307.45 of the Revised Code;
(MM) For the purpose of maintaining and operating a jail
or other detention facility as defined in section 2921.01 of the
Revised Code;
(NN) For purchasing, maintaining, or improving, or any
combination of the foregoing, real estate on which to hold agricultural
fairs. This division applies only to a county.
(OO) For constructing, rehabilitating, repairing, or maintaining
sidewalks, walkways, trails, bicycle pathways, or similar improvements, or
acquiring ownership interests in land necessary for the foregoing
improvements, by a board of township trustees;
(PP) For both of the purposes set forth in divisions (G)
and (OO) of this section. This division applies only to a township.
(QQ) FOR THE LEGISLATIVE AUTHORITY OF A MUNICIPAL
CORPORATION, BOARD OF COUNTY COMMISSIONERS OF A COUNTY, OR BOARD
OF TOWNSHIP TRUSTEES OF A TOWNSHIP TO ACQUIRE AGRICULTURAL
EASEMENTS, AS DEFINED IN SECTION 5301.67 OF THE
REVISED CODE, AND TO SUPERVISE AND
ENFORCE THE EASEMENTS.
The resolution shall be confined to the purpose or purposes
described in one division of this section, to which the revenue
derived therefrom shall be applied. The existence in any other
division of this section of authority to levy a tax for any part
or all of the same purpose or purposes does not preclude the use
of such revenues for any part of the purpose or purposes of the
division under which the resolution is adopted.
The resolution shall specify the amount of the increase in
rate that it is necessary to levy, the purpose thereof, and the
number of years during which the increase in rate shall be in
effect, which may or may not include a levy upon the duplicate of
the current year. The number of years may be any number not
exceeding five, except as follows:
(1) When the additional rate is for the payment of debt
charges, the increased rate shall be for the life of the
indebtedness.
(2) When the additional rate is for any of the following, the
increased rate shall be for a continuing period of time:
(a) For the current expenses for a detention home
district, a district organized under section 2151.65 of the
Revised Code, or a combined district organized under sections
2151.34 and 2151.65 of the Revised Code;
(b) For providing a county's share of the cost of
maintaining and operating schools, district detention homes,
forestry camps, or other facilities, or any combination thereof,
established under section 2151.34 or 2151.65 of the Revised Code
or under both of those sections.
(3) When the additional rate is for any of the following,
the increased rate may be for a continuing period of time:
(a) For the purposes set forth in division (I), (J), (U),
or (KK) of this section;
(b) For the maintenance and operation of a joint
recreation district;
(c) A levy imposed by a township for the purposes set
forth in division (G) of this section.
(4) When the increase is for the purpose set forth in
division (D) or (CC) of this section or for both of the purposes set forth
in divisions (G) and (OO) of this section, the tax levy
may be for any
specified number of years or for a continuing period of time, as
set forth in the resolution.
(5) When the additional rate is for the purpose described
in division (Z) of this section, the increased rate shall be for
any number of years not exceeding ten.
A levy for the purposes set forth in division (I), (J), or
(U) of this section, and a levy imposed by a township for the
purposes set forth in division (G) of this section, may be
reduced pursuant to section 5705.261 or 5705.31 of the Revised
Code. A levy for the purposes set forth in division (I), (J), or
(U) of this section, and a levy imposed by a township for the
purposes set forth in division (G) of this section, may also be
terminated or permanently reduced by the taxing authority if it
adopts a resolution stating that the continuance of the levy is
unnecessary and the levy shall be terminated or that the millage
is excessive and the levy shall be decreased by a designated
amount.
A resolution of a detention home district, a district
organized under section 2151.65 of the Revised Code, or a
combined district organized under both sections 2151.34 and
2151.65 of the Revised Code may include both current expenses and
other purposes, provided that the resolution shall apportion the
annual rate of levy between the current expenses and other
purpose or purposes. The apportionment need not be the same for
each year of the levy, but the respective portions of the rate
actually levied each year for the current expenses and the other
purpose or purposes shall be limited by the apportionment.
Whenever a board of county commissioners, acting either as
the taxing authority of its county or as the taxing authority of
a sewer district or subdistrict created under Chapter 6117. of
the Revised Code, by resolution declares it necessary to levy a
tax in excess of the ten-mill limitation for the purpose of
constructing, improving, or extending sewage disposal plants or
sewage systems, the tax may be in effect for any number of years
not exceeding twenty, and the proceeds thereof, notwithstanding
the general provisions of this section, may be used to pay debt
charges on any obligations issued and outstanding on behalf of
the subdivision for the purposes enumerated in this paragraph,
provided that any such obligations have been specifically
described in the resolution.
The resolution shall go into immediate effect upon its
passage, and no publication of the resolution is necessary other
than that provided for in the notice of election.
When the electors of a subdivision have approved a tax levy
under this section, the taxing authority of the subdivision may
anticipate a fraction of the proceeds of the levy and issue
anticipation notes in accordance with section 5705.191 or
5705.193 of the Revised Code.
Sec. 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
133.312 307.284 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.
(9) TO PROVIDE ADDITIONAL REVENUE FOR THE
ACQUISITION OF AGRICULTURAL EASEMENTS, AS DEFINED
IN SECTION 5301.67 OF THE
REVISED CODE; TO PAY PRINCIPAL,
INTEREST, AND PREMIUM ON BONDS ISSUED UNDER SECTION 133.60 OF
THE REVISED CODE; AND FOR THE SUPERVISION
AND ENFORCEMENT OF AGRICULTURAL EASEMENTS HELD BY
THE COUNTY.
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 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 DIVISIONS (A)(1) to (7) AND (9) of
this section or is
exclusively for one of the
purposes set forth in division (A)(1), (2), (4), (5), (6), or
(7), OR (9) 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) AND (9) 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 DESCRIBED IN DIVISION
(A)(4) OR (5) OF THIS SECTION, 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) IF THE ADDITIONAL REVENUES PROVIDED TO THE
COUNTY ARE PLEDGED BY THE COUNTY FOR THE PAYMENT OF BONDS OR
NOTES ISSUED UNDER SECTION 133.60 OF THE REVISED
CODE, FOR SO LONG AS THE BONDS
OR NOTES ARE OUTSTANDING, NO REDUCTION OF THE COUNTY'S
ALLOCATION OF THE TAX SHALL BE MADE FOR ANY YEAR EXCEPT TO THE
EXTENT THAT THE REDUCED COUNTY ALLOCATION IS SUFFICIENT TO MEET
THE DEBT SERVICE REQUIREMENTS FOR THAT YEAR ON THE BONDS OR
NOTES.
(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 a special election
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 CONSTITUTION
of the United States or the constitution of this state OHIO
CONSTITUTION.
Section 2. That existing sections 133.07, 317.08, 317.32, 5301.67, 5301.68,
5301.69, 5705.19, and 5739.026 of the Revised Code are hereby repealed.
Section 3. Section 133.07 of the Revised Code is presented in this act
as a composite of the section as amended by both
Am. Sub. H.B. 627 and Am. S.B. 61 of the 121st 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.
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