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(123rd General Assembly)(Substitute House Bill Number 262)
AN ACT
To amend sections 5705.28, 5727.391, and 5733.39, to enact section 5703.55 of
the
Revised
Code, and to repeal the version of section 5733.39 of the Revised Code that
results from Am. Sub. S.B. 3 of the 123rd General Assembly to prohibit the
Department of
Taxation from putting social security numbers on the outside of materials
mailed to taxpayers, to make changes to the law regarding the adoption of a
tax budget by taxing units that do not levy taxes, and to allow the Ohio coal
tax credit to be taken for
additional compliance facilities.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1 . That sections 5705.28, 5727.391, and 5733.39 be amended and section
5703.55
of the Revised Code be enacted to read as follows:
Sec. 5703.55. The department of taxation shall not put a taxpayer's social
security number on the outside of any material mailed to the taxpayer. Sec. 5705.28. (A) Except as provided in division (B)(1) or
(2) of
this section or in section 5705.281 of the Revised Code, the taxing authority
of each subdivision or other taxing unit shall adopt a tax budget for the next
succeeding fiscal year: (1) On or before the fifteenth day of January in the case
of a school district; (2) On or before the fifteenth day of July in the case of
all other subdivisions and taxing units. (B)(1) Before the first day of June in each year, the board
of trustees of a school library district entitled to participate
in any appropriation or revenue of a school district or
to have a tax proposed by the
board of education of a school district shall file with the board
of education of the school district a tax budget for the ensuing
fiscal year. On or before the fifteenth day of July in each
year, the board of education of a school district to which a
school library district tax budget was submitted under this
division shall adopt such tax budget on behalf of the library
district, but such budget shall not be part of the school
district's tax budget. (2)(a) The taxing authority of a taxing unit that does not levy a
tax is not required to adopt a tax
budget pursuant to division (A) of this section. Instead, on or
before the fifteenth day of July each year, such taxing authority
shall adopt an operating budget for the taxing unit for the ensuing fiscal
year. The operating
budget shall include an estimate of receipts from all sources, a statement of
all taxing unit expenses that are anticipated to occur,
and the amount required for debt charges during the fiscal year. The
operating budget is not
required to be filed with the county auditor or the county budget commission.
(b) Except for this section and sections 5705.36, 5705.38,
5705.40, 5705.41, 5705.43, 5705.44, and 5705.45 of the Revised
Code, a taxing unit that does not
levy a tax is not a taxing unit for purposes of Chapter 5705. of
the Revised Code Documents prepared in accordance
with such
sections are not required to be filed with the county auditor or county
budget commission. (c) The total appropriations from each fund of a taxing unit that
does not levy a tax shall not exceed the total estimated revenue available for
expenditures
from the fund, and appropriations shall be made from each fund
only for the purposes for which the fund is established. (C)(1) To assist in the preparation of the tax budget, the
head of each department, board, commission, and district
authority entitled to participate in any appropriation or revenue
of a subdivision shall file with the taxing authority, or in the
case of a municipal corporation, with its chief executive
officer, before the forty-fifth day prior to the date on which
the budget must be adopted, an estimate of contemplated revenue
and expenditures for the ensuing fiscal year, in such form as is
prescribed by the taxing authority of the subdivision or by the
auditor of state. The taxing authority shall include in its
budget of expenditures the full amounts requested by district
authorities, not to exceed the amount authorized by law, if such
authorities may fix the amount of revenue they are to receive
from the subdivision. In a municipal corporation in which a
special levy for a municipal university has been authorized to be
levied in excess of the ten-mill limitation, or is required by
the charter of the municipal corporation, the taxing authority
shall include an amount not less than the estimated yield of such
levy, if such amount is requested by the board of directors of
the municipal university. (2) A county board of mental retardation and developmental
disabilities may include within its estimate of contemplated
revenue and expenditures a reserve balance account in the
community mental retardation and developmental disabilities
residential services fund. The account shall contain money that
is not needed to pay for current expenses for residential
services and supported living but will be needed to pay for
expenses for such services in the future or may be needed for
unanticipated emergency expenses. On the request of the county
board of mental retardation and developmental disabilities, the
board of county commissioners shall include such an account in
its budget of expenditures and appropriate money to the account
from residential service moneys for the county board. (D) The board of trustees of any public library desiring
to participate in the distribution of the county library and
local government support fund shall adopt appropriate rules
extending the benefits of the library service of such library to
all the inhabitants of the county on equal terms, unless such
library service is by law available to all such inhabitants, and
shall certify a copy of such rules to the taxing authority with
its estimate of contemplated revenue and expenditures. Where
such rules have been so certified or where the adoption of such
rules is not required, the taxing authority shall include in its
budget of receipts such amounts as are specified by such board as
contemplated revenue from the county library and local government
support fund, and in its budget of expenditures the full amounts
requested therefrom by such board. No library association,
incorporated or unincorporated, is entitled to participate in the
proceeds of the county library and local government support fund
or other public funds unless such association was organized and
operating prior to January 1, 1968. Sec. 5727.391. (A) As used in this section: (1) "Compliance facility" has the same meaning as in
section 4905.01 of the Revised Code
means property that is designed,
constructed, or installed, and used, at a coal-fired electric
generating facility for the primary purpose of complying with
acid rain control requirements under Title
IV of the "Clean Air Act
Amendments of 1990," 104 Stat. 2584, 42 U.S.C.A.
7651, and that controls or limits emissions of sulfur or nitrogen
compounds resulting from the combustion of coal through the
removal or reduction of those compounds before, during, or after
the combustion of the coal, but before the combustion products
are emitted into the atmosphere. "Compliance facility" also
includes both any of the following: (a) A facility that removes sulfur compounds from coal
before the combustion of the coal and that is located off the
premises of the electric generating facility where the coal
processed by the compliance facility is burned; (b) Modifications to the electric generating facility
where the compliance facility is constructed or installed that
are necessary to accommodate the construction or installation, and
operation, of the compliance facility; (c) A byproduct disposal facility, as defined in section
3734.051 of the Revised Code, that exclusively disposes of
wastes produced by the compliance facility and other coal combustion
byproducts produced by the generating unit in or to which the
compliance facility is incorporated or connected regardless of
whether the byproduct disposal facility is located on the same
premises as the compliance facility or generating unit that
produces the wastes disposed of at the facility; (d) Facilities or equipment that is acquired, constructed,
or installed, and used, at a coal-fired electric generating
facility exclusively for the purpose of handling the byproducts
produced by the compliance facility or other coal combustion
byproducts produced by the generating unit in or to which the
compliance facility is incorporated or connected; (e) A flue gas desulfurization system that is connected to
a coal-fired electric generating unit and that either was placed
in service prior to
July 10, 1991, or construction of which was commenced
prior to that date; (b)(f) Facilities or equipment that is acquired, constructed,
or installed, and used, at a coal-fired electric generating unit
primarily for the purpose of handling the byproducts produced by
a compliance facility or other coal combustion byproducts
produced by the generating unit in or to which the compliance
facility is incorporated or connected.
(2) "Ohio coal" has the same meaning as in section 4913.01
of the Revised Code. (B) An electric company shall be allowed a credit against
the tax computed under section 5727.38 of the Revised Code for
using Ohio coal in any of its coal-fired electric generating
units. The credit shall be claimed in the company's annual
statement required under division (A) of section 5727.31 of the
Revised Code at the rate of three dollars per ton of
Ohio coal
burned, during the same twelve-month period used in determining
gross receipts and on or after January 1, 2000, in a
coal-fired electric generating unit under
both of the following conditions: (1) The coal-fired electric generating unit is owned by
the company claiming the credit or leased by that company under a
sale and leaseback transaction; (2) A compliance facility is attached to, incorporated in,
or used in conjunction with the coal-fired generating unit. (C) If the credit allowed under this section exceeds the
total taxes due for the current year, the tax commissioner shall
credit the excess against the taxes due for succeeding years
until the full amount of the credit is granted. (D) The director of environmental protection, upon the request
of the tax commissioner, shall certify whether a facility is a
compliance facility. In the case of a compliance facility owned
by an electric company, the public utilities commission shall
certify to the tax commissioner the cost of the facility as of
the date it was placed in service. In the case of a compliance
facility owned by a person other than an electric company, the
tax commissioner shall determine the cost of the facility as of
the date it was placed in service; if the owner of such a
facility fails to furnish the information necessary to make that
determination, no credit shall be allowed. Sec. 5733.39. (A) As used in this section: (1) "Compliance facility" means property that is designed,
constructed, or installed, and used, at a coal-fired electric
generating facility for the primary purpose of complying with
Phase I acid rain control requirements under Title
IV of the "Clean Air Act Amendments of 1990," 104
Stat. 2584, 42 U.S.C.A.
7651, and that controls or limits emissions of sulfur or nitrogen
compounds resulting from the combustion of coal through the
removal or reduction of those compounds before, during, or after
the combustion of the coal, but before the combustion products
are emitted into the atmosphere. "Compliance facility" also
includes any of the following: (a) A facility that removes sulfur compounds from coal
before the combustion of the coal and that is located off the
premises of the electric generating facility where the coal
processed by the compliance facility is burned; (b) Modifications to the electric generating facility
where the compliance facility is constructed or installed that
are necessary to accommodate the construction or installation, and
operation, of the compliance facility; (c) A byproduct disposal facility, as defined in section
3734.051 of the Revised Code, that exclusively disposes of wastes
produced by the compliance facility and other coal combustion
byproducts produced by the generating unit in or to which the
compliance facility is incorporated or connected regardless of
whether the byproduct disposal facility is located on the same
premises as the compliance facility or generating unit that
produces the wastes disposed of at the facility; (d) Facilities or equipment that is acquired, constructed,
or installed, and used, at a coal-fired electric generating
facility exclusively for the purpose of handling the byproducts
produced by the compliance facility or other coal combustion
byproducts produced by the generating unit in or to which the
compliance facility is incorporated or connected; (e) A flue gas desulfurization system that is
connected to a coal-fired electric generating unit and that
either was placed in service prior to July 10, 1991,
or construction of which was commenced prior to that date; (f) Facilities or equipment acquired, constructed,
or installed, and used, at a coal-fired electric generating unit
primarily for the purpose of handling the byproducts produced by
a compliance facility or other coal combustion byproducts
produced by the generating unit in or to which the compliance
facility is incorporated or connected. (2) "Ohio coal" has the same meaning as in section
4913.01 of the Revised
Code. (3) "Sale and leaseback transaction" has the same meaning
as in section 5727.01 of the
Revised
Code. (B) An electric company shall be allowed a
nonrefundable
credit against the tax imposed by section 5733.06 of the
Revised
Code for
Ohio coal used in any of its
coal-fired electric generating units after April 30, 2001, but before
January 1, 2005. Section
5733.057 of the
Revised
Code shall apply when
calculating the credit allowed by this section. The credit
shall be claimed at the rate of three dollars per ton of
Ohio coal burned in a
coal-fired electric generating unit during the taxable year
ending immediately preceding the tax year. The credit is
allowed only if both of the following conditions are met during
such taxable year: (1) The coal-fired electric generating unit is owned and
used by the company claiming the credit or leased and used by
that company under a sale and leaseback transaction. (2) A compliance facility is attached to, incorporated
in, or used in conjunction with the coal-fired generating
unit. (C) The credit shall be
claimed in the order required under section 5733.98 of the
Revised Code.
The taxpayer may carry forward any credit amount in excess of
its tax due after allowing for any other credits that precede the
credit allowed under this section in the order required under section
5733.98 of the Revised Code. The excess
credit may be carried forward
for three years following the tax year for which it is
claimed under this section. (D) The director of
environmental protection, upon the request of the tax
commissioner, shall certify whether a facility is a compliance
facility. In the case of a compliance facility owned by an
electric company, the public utilities commission shall certify
to the tax commissioner the cost of the facility as of the date
it was placed in service. In the case of a compliance facility
owned by a person other than an electric company, the tax
commissioner shall determine the cost of the facility as of the
date it was placed in service. If the owner of such a facility
fails to furnish the information necessary to make that
determination, no credit shall be allowed. SECTION 2 . That existing sections 5705.28, 5727.391, and 5733.39 of the
Revised Code are hereby repealed.
SECTION 3 . The amendment of section 5727.391 of the Revised Code
by this act does not affect its earlier repeal, with delayed effective date,
by Section 8
of Am. Sub. S.B. 3 of the 123rd General Assembly.
SECTION 4 . The version of section 5733.39 of the Revised Code
that results from Am. Sub. S.B. 3 of the 123rd General Assembly is
hereby repealed. This repeal does not affect the version of
section 5733.39 of the Revised Code as it results from Am. H.B.
384 of the 123rd General Assembly and is scheduled to take effect
January 1, 2002.
SECTION 5 . Section 5733.39 of the Revised Code, as amended by this act, shall
take effect January 1, 2002.
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