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(123rd General Assembly)(Substitute House Bill Number 268)
AN ACT
To amend sections 133.18, 345.04, 511.28, 1545.21, 5705.192, 5705.194,
5705.197, 5705.21, 5705.25, 5705.251, 5705.71, 5748.02, and 5748.03
of the Revised Code to
clarify that the
ballot language concerning renewal of a school district income tax include a
statement that the proposed tax is a renewal and to allow school district
emergency levies to be placed on the ballot at specified special elections
regardless of whether a primary election is scheduled, to permit school
districts to propose the renewal of more than one property tax levy in a
single ballot measure, and to declare an emergency.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1 . That sections 133.18, 345.04, 511.28, 1545.21, 5705.192, 5705.194,
5705.197, 5705.21, 5705.25, 5705.251, 5705.71, 5748.02, and
5748.03 of the Revised Code be
amended to
read as follows:
Sec. 133.18. (A) The taxing authority of a subdivision
may by legislation submit to the electors of the subdivision the
question of issuing any general obligation bonds, for one
purpose, that the subdivision has power or authority to issue. (B) When the taxing authority of a subdivision desires or
is required by law to submit the question of a bond issue to the
electors, it shall pass legislation that does all of the
following: (1) Declares the necessity and purpose of the bond issue; (2) States the date of the authorized election at which
the question shall be submitted to the electors; (3) States the amount, approximate date, estimated rate of
interest, and maximum number of years over which the principal of
the bonds may be paid; (4) Declares the necessity of levying a tax outside the
tax limitation to pay the debt charges on the bonds and any
anticipatory securities. The estimated rate of interest, and any statutory or
charter limit on interest rate that may then be in effect and
that is subsequently amended, shall not be a limitation on the
actual interest rate or rates on the securities when issued. (C) The taxing authority shall certify a copy of the
legislation passed under division (B) of this section to the
county auditor. The county auditor shall promptly calculate and
advise and, not later than seventy-five days before the election,
confirm that advice by certification to, the taxing authority the
estimated average annual property tax levy, expressed in cents or
dollars and cents for each one hundred dollars of tax valuation
and in mills for each one dollar of tax valuation, that the
county auditor estimates to be required throughout the stated
maturity of the bonds to pay the debt charges on the bonds. In
calculating the estimated average annual property tax levy for
this purpose, the county auditor shall assume that the bonds are
issued in one series bearing interest and maturing in
substantially equal principal amounts in each year over the
maximum number of years over which the principal of the bonds may
be paid as stated in that legislation, and that the amount of the
tax valuation of the subdivision for the current year remains the
same throughout the maturity of the bonds. If the tax valuation
for the current year is not determined, the county auditor shall
base the calculation on the estimated amount of the tax valuation
submitted by the county auditor to the county budget commission.
If the subdivision is located in more than one county, the county
auditor shall obtain the assistance of the county auditors of the
other counties, and those county auditors shall provide
assistance, in establishing the tax valuation of the subdivision
for purposes of certifying the estimated average annual property
tax levy. (D) After receiving the county auditor's advice under
division (C) of this section, the taxing authority by legislation
may determine to proceed with submitting the question of the
issue of securities, and shall, not later than the seventy-fifth
day before the day of the election, file the following with the
board of elections: (1) Copies of the legislation provided for in
divisions (B) and (D)
of this section; (2) The amount of the estimated average annual property
tax levy, expressed in cents or dollars and cents for each one
hundred dollars of tax valuation and in mills for each one dollar
of tax valuation, as estimated and certified to the taxing
authority by the county auditor. (E)(1) The board of elections shall prepare the ballots
and make other necessary arrangements for the submission of the
question to the electors of the subdivision. If the subdivision
is located in more than one county, the board shall inform the
boards of elections of the other counties of the filings with it,
and those other boards shall if appropriate make the other
necessary arrangements for the election in their counties. The
election shall be conducted, canvassed, and certified in the
manner provided in Title XXXV of the Revised Code. (2) The election shall be held at the regular places for
voting in the subdivision. If the electors of only a part of a
precinct are qualified to vote at the election the board of
elections may assign the electors in that part to an adjoining
precinct, including an adjoining precinct in another county if
the board of elections of the other county consents to and
approves the assignment. Each elector so assigned shall be
notified of that fact prior to the election by notice mailed by
the board of elections, in such manner as it determines, prior to
the election. (3) The board of elections shall publish a notice of the
election, in one or more newspapers of general circulation in the
subdivision, at least once no later than ten days prior to the
election. The notice shall state all of the following: (a) The principal amount of the proposed bond issue; (b) The stated purpose for which the bonds are to be
issued; (c) The maximum number of years over which the principal
of the bonds may be paid; (d) The estimated additional average annual property tax
levy, expressed in cents or dollars and cents for each one
hundred dollars of tax valuation and in mills for each one dollar
of tax valuation, to be levied outside the tax limitation, as
estimated and certified to the taxing authority by the county
auditor; (e) The first month and calendar year in which the tax
will is expected to be levied due. (F)(1) The form of the ballot to be used at the election
shall be substantially either of the following, as applicable: (a) "Shall bonds be issued by the ............ (name of
subdivision) for the purpose of ........... (purpose of the bond
issue) in the principal amount of .......... (principal amount of
the bond issue), to be repaid annually over a maximum period of
.......... (the maximum number of years over which the principal
of the bonds may be paid) years, and an annual levy of property
taxes be made outside the .......... (as applicable, "ten-mill"
or "...charter tax") limitation, estimated by the county auditor
to average over the repayment period of the bond issue ..........
(number of mills) 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 one hundred
dollars of tax
valuation, beginning commencing in .......... (first month
and year the tax will be
levied), first due in calendar year .......... (first calendar year
in which the tax shall be due), to pay the annual debt charges on
the bonds, and to
pay debt charges on any notes issued in anticipation of those
bonds?
| | __________________________________ |
| | For the bond issue |
| | __________________________________ |
| | Against the bond issue |
| | __________________________________ " |
(b) In the case of an election held pursuant to
legislation adopted under section 3375.43 or 3375.431 of the
Revised Code: "Shall bonds be issued for .......... (name of library) for
the purpose of .......... (purpose of the bond issue), in the
principal amount of .......... (amount of the bond issue) by
.......... (the name of the subdivision that is to issue the
bonds and levy the tax) as the issuer of the bonds, to be repaid
annually over a maximum period of .......... (the maximum number
of years over which the principal of the bonds may be paid)
years, and an annual levy of property taxes be made outside the
ten-mill limitation, estimated by the county auditor to average
over the repayment period of the bond issue .......... (number of
mills) 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 one hundred dollars of
tax valuation, beginning commencing in
.......... (first month and year the tax will be levied),
first due in calendar year .......... (first calendar year in which the tax
shall be due), to pay
the annual
debt charges on the bonds, and to pay debt charges on
any notes issued in anticipation of those bonds?
| | __________________________________ |
| | For the bond issue |
| | __________________________________ |
| | Against the bond issue |
| | __________________________________ " |
(2) The purpose for which the bonds are to be issued shall
be printed in the space indicated, in boldface type. (G) The board of elections shall promptly certify the
results of the election to the tax commissioner, the county
auditor of each county in which any part of the subdivision is
located, and the fiscal officer of the subdivision. The
election, including the proceedings for and result of the
election, is incontestable other than in a contest filed under
section 3515.09 of the Revised Code in which the plaintiff
prevails. (H) If a majority of the electors voting upon the question
vote for it, the taxing authority of the subdivision may proceed
under sections 133.21 to 133.33 of the Revised Code with the
issuance of the securities and with the levy and collection of a
property tax outside the tax limitation during the period the
securities are outstanding sufficient in amount to pay the debt
charges on the securities, including debt charges on any
anticipatory securities required to be paid from that tax. If
legislation passed under section 133.22 or 133.23 of the Revised
Code authorizing those securities is filed with the county
auditor on or before the last day of November, the amount of the
voted property tax levy required to pay debt charges or estimated
debt charges on the securities payable in the following year
shall if requested by the taxing authority be included in the
taxes levied for collection in the following year under section
319.30 of the Revised Code. (I)(1) If, before any securities authorized at an election
under this section are issued, the net indebtedness of the
subdivision exceeds that applicable to that subdivision or those
securities, then and so long as that is the case none of the
securities may be issued. (2) No securities authorized at an election under this
section may be initially issued after the first day of the sixth
January following the election, but this period of limitation
shall not run for any time during which any part of the permanent
improvement for which the securities have been authorized, or the
issuing or validity of any part of the securities issued or to be
issued, or the related proceedings, is involved or questioned
before a court or a commission or other tribunal, administrative
agency, or board. (3) Securities representing a portion of the amount
authorized at an election that are issued within the applicable
limitation on net indebtedness are valid and in no manner
affected by the fact that the balance of the securities
authorized cannot be issued by reason of the net indebtedness
limitation or lapse of time. (4) Nothing in this division (I) shall be interpreted or
applied to prevent the issuance of securities in an amount to
fund or refund anticipatory securities lawfully issued. (5) The limitations of divisions (I)(1) and (2) of this
section do not apply to any securities authorized at an election
under this section if at least ten per cent of the principal
amount of the securities, including anticipatory securities,
authorized has theretofore been issued, or if the securities are
to be issued for the purpose of participating in any federally or
state-assisted program. (6) The certificate of the fiscal officer of the
subdivision is conclusive proof of the facts referred to in this
division. Sec. 345.04. The form of the ballot cast at a general election, as
provided by sections 345.01 to 345.03 of the Revised Code,
shall be: "An
additional tax for the benefit of (name of subdivision) for the purpose of
(state purpose stated in the resolution) at a rate not exceeding ..... mills
for each one dollar of valuation which amounts to (rate expressed in
dollars
and cents) for each one hundred dollars of valuation for (the number of years
the levy is to run).
| | __________________________________ |
| | For the Tax Levy |
| | __________________________________ |
| | Against the Tax Levy |
| | __________________________________ " |
If the tax is to be placed on the current tax list, the form of the
ballot shall be modified by adding, after the statement of the number of years
the levy is to run, the phrase ", beginning commencing in
.......... (first month and
year the tax
is to be levied), first due in calendar year .......... (first
calendar year in which the tax shall be due)." The question covered by the resolution shall be submitted
to the electors as a separate proposition, but it may be printed on the same
ballot with any other proposition submitted at the same election other than
the election of officers. More than one such question may be submitted at the
same election. Sec. 511.28. A copy of any resolution for a tax levy
adopted by the township board of park commissioners as provided
in section 511.27 of the Revised Code shall be certified by the
clerk of the board of park commissioners to the board of
elections of the proper county, together with a certified copy of
the resolution approving the levy, passed by the board of
township trustees if such a resolution is required by division
(C) of section 511.27 of the Revised Code, not less than
seventy-five days before a general or primary election in any
year. The board of elections shall submit the proposal to the
electors as provided in section 511.27 of the Revised Code at the
succeeding general or primary election. A resolution to renew an
existing levy may not be placed on the ballot unless the question
is submitted at the general election held during the last year
the tax to be renewed may be extended on the real and public
utility property tax list and duplicate, or at any election held
in the ensuing year. The board of park commissioners shall cause
notice that the vote will be taken to be published once a week
for four consecutive weeks prior to the election in a newspaper
of general circulation in the county within which the park
district is located. The notice shall state the purpose of the
proposed levy, the annual rate proposed expressed in dollars and
cents for each one hundred dollars of valuation as well as in
mills for each one dollar of valuation, the number of consecutive
years during which the levy shall be in effect, and the time and
place of the election. The form of the ballots cast at the election shall be: "An
additional tax for the benefit of (name of township park
district) .......... for the purpose of (purpose stated in the
order of the board) .......... at a rate not exceeding ..........
mills for each one dollar of valuation, which amounts to (rate
expressed in dollars and cents) .......... for each one hundred
dollars of valuation, for (number of years the levy is to run)
..........
| | __________________________________ |
| | FOR THE TAX LEVY |
| | __________________________________ |
| | AGAINST THE TAX LEVY |
| | __________________________________ " |
If the levy submitted is a proposal to renew, increase, or
decrease an existing levy, the form of the ballot specified in
this section may be changed by substituting for the words "An
additional" at the beginning of the form, the words "A renewal of
a" in the case of a proposal to renew an existing levy in the
same amount; the words "A renewal of .......... mills and an
increase of .......... mills to constitute a" in the case of an
increase; or the words "A renewal of part of an existing levy,
being a reduction of .......... mills, to constitute a" in the
case of a decrease in the rate of the existing levy. If the tax is to be placed on the current tax list, the form of the
ballot shall be modified by adding, after the statement of the number of years
the levy is to run, the phrase ", beginning commencing in
.......... (first month and
year the tax
is to be levied), first due in calendar year .......... (first
calendar year in which the tax shall be due)." The question covered by the order shall be submitted as a
separate proposition, but may be printed on the same ballot with
any other proposition submitted at the same election, other than
the election of officers. More than one such question may be
submitted at the same election. Sec. 1545.21. The board of park commissioners, by
resolution, may submit to the electors of the park district the
question of levying taxes for the use of the district. The
resolution shall declare the necessity of levying such taxes,
shall specify the purpose for which such taxes shall be used, the
annual rate proposed, and the number of consecutive years
the
rate shall be levied. Such resolution shall be forthwith
certified to the board of elections in each county in which any
part of such district is located, not later than the
seventy-fifth day before the day of the election, and the
question of the levy of taxes as provided in such resolution
shall be submitted to the electors of the district at a special
election to be held on whichever of the following occurs first: (A) The day of the next general election; (B) The first Tuesday after the first Monday in
May in any calendar year, except that if a presidential primary
election is held in that calendar year, then the day of that election.
The ballot shall set forth the purpose for
which the taxes shall be levied, the annual rate of levy, and the
number of years of such levy. If the tax is to be placed on the current
tax list, the form of the ballot shall state that the tax will be levied in
the current tax year and shall indicate the month of that first
calendar year when the tax
will first be levied due. If the resolution of the board
of park
commissioners provides that an existing levy will be canceled upon the passage
of the new levy, the ballot may include a statement that: "an existing levy
of ... mills (stating the original levy millage), having ... years remaining,
will be canceled and replaced upon the passage of this levy." In such case,
the ballot may refer to the new levy as a "replacement levy" if the new
millage does not exceed the original millage of the levy being canceled or as
a "replacement and additional levy" if the new millage exceeds the original
millage of the levy being canceled. If a majority of the electors
voting upon the question of such levy vote in favor thereof, such
taxes shall be levied and shall be in addition to the taxes
authorized by section 1545.20 of the Revised Code, and all other
taxes authorized by law. The rate submitted to the electors at
any one time shall not exceed two mills annually upon each dollar
of valuation. When a tax levy has been authorized as provided in
this section or in section 1545.041 of the Revised Code, the
board of park commissioners may issue bonds pursuant to section
133.24 of the Revised Code in anticipation of the collection of
such levy, provided that such bonds shall be issued only for the
purpose of acquiring and improving lands. Such levy, when
collected, shall be applied in payment of the bonds so issued and
the interest thereon. The amount of bonds so issued and
outstanding at any time shall not exceed one per cent of the
total tax valuation in such district. Such bonds shall bear
interest at a rate not to exceed the rate determined as provided
in section 9.95 of the Revised Code. Sec. 5705.192. (A) For the purposes of this section only,
"taxing authority" includes a township board of park commissioners appointed
under section 511.18 of the Revised Code. A taxing authority may propose to
replace an existing levy that the taxing authority is authorized
to levy, regardless of the section of the Revised Code under
which the authority is granted, except a school district
emergency levy proposed pursuant to sections 5705.194 to 5705.197
of the Revised Code. The taxing authority may propose to replace
the existing levy in its entirety at the rate at which it is
authorized to be levied; may propose to replace a portion of the
existing levy at a lesser rate; or may propose to replace the
existing levy in its entirety and increase the rate at which it
is levied. If the taxing authority proposes to replace an
existing levy, the proposed levy shall be called a replacement
levy and shall be so designated on the ballot. A replacement
levy shall be limited to the purpose of the existing levy, shall
appear separately on the ballot from, and shall not be conjoined
with the renewal of any other existing levy. The resolution
proposing a replacement levy shall specify the purpose of the
levy; its proposed rate expressed in mills; whether the proposed
rate is the same as the rate of the existing levy, a reduction,
or an increase; the extent of any reduction or increase expressed
in mills; the first calendar year in which the levy will be
imposed due; and
the term of the levy, expressed in years or, if applicable, that
it will be levied for a continuing period of time. The sections of the Revised Code governing the maximum rate
and term of the existing levy, the contents of the resolution
that proposed the levy, the adoption of the resolution, the
arrangements for the submission of the question of the levy, and
notice of the election also govern the respective provisions of
the proposal to replace the existing levy, except that the date
on which the election is held shall be as follows: (1) For the replacement of a levy with a fixed term of
years, the date of the general election held during the last year
the existing levy may be extended on the real and public utility
property tax list and duplicate, or the date of any election held
in the ensuing year; (2) For the replacement of a levy imposed for a continuing
period of time, the date of any election held in any year after
the year the levy to be replaced is first approved by the
electors, except that only one election on the question of
replacing the levy may be held during any calendar year. The failure by the electors to approve a proposal to
replace a levy imposed for a continuing period of time does not
terminate the existing continuing levy. (B) The form of the ballot at the election on the question
of a replacement levy shall be as follows: "A replacement of a tax for the benefit of .......... (name
of subdivision or public library) for the purpose of ..........
(the purpose stated in the resolution) at a rate not exceeding
.......... mills for each one dollar of valuation, which amounts
to .......... (rate expressed in dollars and cents) for each one
hundred dollars in valuation, for .......... (number of years
levy is to run, or that it will be levied for a continuous period
of time)
|
| | |
| FOR THE TAX LEVY | | |
|
| | |
| AGAINST THE TAX LEVY | | |
|
| | ." |
If the proposal is to replace an existing levy and increase
the rate of the existing levy, the form of the ballot shall be
changed by adding the words ".......... mills of an existing levy
and an increase of .......... mills, to constitute" after the
words "a replacement of." If the proposal is to replace only a
portion of an existing levy, the form of the ballot shall be
changed by adding the words "a portion of an existing levy, being
a reduction of .......... mills, to constitute" after the words
"a replacement of." If the tax is to be placed on the tax list of the current tax year, the
form of the ballot shall be modified by adding at the end of the form the
phrase ", beginning commencing in .......... (first month
and year the replacement tax is
to be
levied), first due in calendar year .......... (first calendar year
in which the tax shall be due)." The question covered by the resolution shall be submitted
as a separate proposition, but may be printed on the same ballot
with any other proposition submitted at the same election, other
than the election of officers. More than one such question may
be submitted at the same election. (C) Two existing levies, or any portion of those levies,
may be combined into one replacement levy, so long as both of the
existing levies are for the same purpose and either both are due
to expire the same year or both are for a continuing period of
time. The question of combining all or portions of the two
existing levies into the replacement levy shall appear as one
ballot proposition before the electors. If the electors approve
the ballot proposition, all or the stated portions of the two
existing levies are replaced by one replacement levy. (D) A levy approved in excess of the ten-mill limitation
under this section shall be certified to the tax commissioner.
In the first year of a levy approved under this section, the levy
shall be extended on the tax lists after the February settlement
succeeding the election at which the levy was
approved. If
the levy is to be placed on the tax lists of the current year, as
specified in the resolution providing for its submission, the
result of the election shall be certified immediately after the
canvass by the board of elections to the taxing authority, which
shall forthwith make the necessary levy and certify it to the
county auditor, who shall extend it on the tax lists for
collection. After the first year, the levy shall be included in
the annual tax budget that is certified to the county budget
commission. If notes are authorized to be issued in anticipation of the
proceeds of the existing levy, notes may be issued in
anticipation of the proceeds of the replacement levy, and such
issuance is subject to the terms and limitations governing the
issuance of notes in anticipation of the proceeds of the existing
levy. This section does not authorize a tax to be levied in any
year after the year in which revenue is not needed for the
purpose for which the tax is levied. Sec. 5705.194. The board of education of any city, local,
exempted village, cooperative education, or joint vocational
school district may at any time may declare by resolution that
the
revenue that will be raised by all tax levies which the district
is authorized to impose, when combined with state and federal
revenues, will be insufficient to provide for the emergency
requirements of the school district or to avoid an operating
deficit, and that it is therefore necessary to levy an additional
tax in excess of the ten-mill limitation. Such The resolution
shall
be confined to a single purpose and shall specify the that
purpose
thereof. If the levy is proposed to renew all or a portion of
the proceeds derived from one or more existing levies imposed
pursuant to this section, it shall be called a renewal levy and
shall be so designated on the ballot. No If two or more
existing
levies shall are to be included in a single renewal levy
unless they but are not scheduled to expire in the same
year, The resolution shall specify that the existing levies to be
renewed shall not be levied after the year preceding the year
in which the renewal levy is first imposed. Notwithstanding the original
purpose of
any one or more existing levies that are to be in any single
renewal levy, the purpose of such the renewal levy may be either
to
avoid an operating deficit or to provide for the emergency
requirements of the school district. The resolution shall
further specify the amount of money it is necessary to raise for
the specified purpose for each calendar year the millage is to be
imposed; if a renewal levy, whether the levy is to renew all, or
a portion of, the proceeds derived from one or more existing
levies; and the number of years in which the millage is to be in
effect, which may include a levy upon the current year's tax
list. The number of years may be any number not exceeding five.
The The question shall be submitted at a special election on a date
specified in the resolution. The date shall not be earlier than
eighty days after the adoption and certification of such the
resolution to the county auditor and shall be consistent with the
requirements of section 3501.01 of the Revised Code. A
resolution for a renewal levy shall not be placed on the ballot
unless the question is submitted on the a date of the general
or
primary election held 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, during the last
year the levy or levies to
be renewed may be extended on the real and public utility
property tax list and duplicate, or at any election held in the
ensuing year, except that if the resolution proposes renewing two or
more existing levies, the question shall be submitted on the date of the
general or primary election held during the last year at least one of the
levies to be renewed may be extended on that list and duplicate, or at any
election held during the ensuing year.
For purposes of this section, a levy shall be considered to be an
"existing levy" through the year following the last year it can be
placed on the real and public utility property tax list and
duplicate. The submission of questions to the electors under this
section is subject to the limitation on the number of election
dates established by section 5705.214 of the Revised Code. The resolution 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. A copy
of such the resolution shall immediately after its passing be
certified to the county auditor of the proper county. Section
5705.195 of the Revised Code shall govern the arrangements for
the submission of such question questions to the electors under this
section and other matters concerning such the
election. Publication of notice of such the election shall be
made
in one or more newspapers of general circulation in the county
once a week for three consecutive weeks. If a majority of the
electors voting on the question so submitted in an election vote
in favor of such the levy, the board of education of the school
district may forthwith make the additional levy necessary to
raise the amount specified in the resolution for the purpose
stated in the resolution. Such The tax levy shall be included
in the
next tax budget that is certified to the county budget
commission. After the approval of the levy and prior to the time when
the first tax collection from such the levy can be made, the
board of
education may anticipate a fraction of the proceeds of such the
levy
and issue anticipation notes in an amount not exceeding the total
estimated proceeds of the levy to be collected during the first
year of the levy. The notes shall be issued as provided in section 133.24 of
the Revised Code, shall have principal payments during each year
after the year of their issuance over a period not to exceed five
years, and may have principal payment in the year of their
issuance. Sec. 5705.197. The form of the ballot to be used at the
election provided for in section 5705.195 of the Revised Code
shall be as follows: "Shall a levy be imposed by the ............. (here insert
name of school district) for the purpose of ............. (here
insert purpose of levy) in the sum of .......... (here insert
annual amount the levy is to produce) and a levy of taxes to be
made outside of the ten-mill limitation estimated by the county
auditor to average .......... (here insert number of mills) mills
for each one dollar of valuation, which amounts to ..........
(here insert rate expressed in dollars and cents) for each one
hundred dollars of valuation, for a period of .......... (here
insert the number of years the millage is to be imposed) years?
|
| | |
| For the Tax Levy | | |
|
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| Against the Tax Levy | | |
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The purpose for which the tax is to be levied shall be
printed in the space indicated, in boldface type of at least
twice the size of the type immediately surrounding it. If the tax is to be placed on the current tax list, the form of the
ballot shall be modified by adding, after "years," the phrase ",
beginning commencing in
.......... (first month and year the tax is to be levied),
first due in calendar year .......... (first calendar year in which the tax
shall be due)." If the levy submitted is a proposal to renew all or a
portion of an existing levy, the form of the ballot specified in
this section may be changed by adding the following at the
beginning of the form, after the words "shall a levy": (A) "Renewing an existing levy" in the case of a proposal
to renew an existing levy in the same amount; (B) "Renewing ...... dollars and providing an increase of
...... dollars" in the case of an increase; (C) "Renewing part of an existing levy, being a reduction
of ...... dollars" in the case of a renewal of only part of an
existing levy. If the levy submitted is a proposal to renew all or a
portion of more than one existing levy, the form of the ballot
may be changed in any of the manners provided in division (A),
(B), or (C) of this section, or any combination thereof of those
manners, as
appropriate, so long as the form of the ballot reflects the
number of levies to be renewed, whether the amount of any of the
levies will be increased or decreased, and, for each such levy, the
amount of any such increase or decrease for each levy, and that none of the
existing levies to be renewed
will be levied after the year preceding the year in which the renewal
levy is first imposed.
The form of the ballot shall be changed by adding the following
statement after "for a period of ..... years?" and before "for the
tax
levy" and
"against the
tax
levy": "If approved, any remaining tax years on any of the above .....
(here insert the number of existing levies) existing levies will
not be collected after ..... (here insert the current tax year or, if not the
current tax year, the
applicable tax year)." Sec. 5705.21. (A) At any time the board of education of
any city, local, exempted village, cooperative education, or
joint vocational school district by a vote of two-thirds of all
its members may declare by resolution that the amount of taxes
which may be raised within the ten-mill limitation by levies on
the current tax duplicate will be insufficient to provide an
adequate amount for the necessary requirements of the school
district, that it is necessary to levy a tax in excess of such
limitation for one of the purposes specified in division (A),
(D), (F), (H), or (DD) of section 5705.19 of the Revised Code;,
for general, on-going permanent improvements, for the
purpose
of operating a cultural center, or for the purpose of
providing education technology, and that the question
of such
additional tax levy shall be submitted to the electors of the
school district at a special election on a day to be specified in
the resolution. As used in this section, "cultural center" means a
freestanding building, separate from a public school building,
that is open to the public for educational, musical, artistic,
and cultural purposes. As used in this section, "education technology" means, but is
not limited to, computer hardware, equipment, materials, and
accessories, equipment used for two-way audio or video, and
software. The submission of questions to the electors under this
section is subject to the limitation on the number of election
dates established by section 5705.214 of the Revised Code. (B) Such resolution shall be confined to a single purpose
and shall specify the amount of the increase in rate that it is
necessary to levy, the purpose thereof of the levy, and the
number of years
during which the increase in rate shall be in effect. The number
of years may be any number not exceeding five or, if the levy is
for current expenses of the district or for general, on-going
permanent improvements, for a continuing period of time. The
resolution shall specify the date of holding such election, which
shall not be earlier than seventy-five days after the adoption
and certification of such the resolution and which shall be
consistent with the requirements of section 3501.01 of the
Revised Code. The resolution may propose to renew one or more existing
levies imposed under this section or to increase or decrease a single levy
imposed under this section. If the resolution proposes to renew two or more existing levies,
the levies shall be levied for the same purpose. the resolution shall
identify those levies and the rates at which they are levied. The
resolution also shall specify that the existing levies shall not
be extended on the tax lists after the year preceding the year in which the
renewal
levy is first imposed, regardless of the years for which those
levies originally were authorized to be levied. The resolution 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. A copy of
such the resolution shall immediately after its
passing be
certified to the board of elections of the proper county in the
manner provided by section 5705.25 of the Revised Code, and that
section shall govern the arrangements for the submission of such
question and other matters concerning such election, to which
that section refers, except that such election shall be held on
the date specified in the resolution. Publication of notice of
such election shall be made in one or more newspapers of general
circulation in the county once a week for four consecutive weeks.
If a majority of the electors voting on the question so submitted
in an election vote in favor of such the levy, the board of
education
may forthwith make the necessary levy within such the
school district
at the additional rate, or at any lesser rate in excess of the
ten-mill limitation on the tax list, for the purpose stated in
the resolution. A levy for a continuing period of time may be
reduced pursuant to section 5705.261 of the Revised Code. Such
The
tax levy shall be included in the next tax budget that is
certified to the county budget commission. (C)(1) After the approval of a levy on the current tax
list and duplicate for current expenses, for recreational
purposes, for community centers provided for in section 755.16 of
the Revised Code, or for a public library of the district and
prior to the time when the first tax collection from such the
levy
can be made, the board of education may anticipate a fraction of
the proceeds of such the levy and issue anticipation notes in a
principal amount not exceeding fifty per cent of the total
estimated proceeds of the levy to be collected during the first
year of the levy. (2) After the approval of a levy for permanent
improvements having the purpose specified in division (F) of
section 5705.19 of the Revised Code, the board of education may
anticipate a fraction of the proceeds of such the levy and issue
anticipation notes in a principal amount not exceeding fifty per
cent of the total estimated proceeds of the levy remaining to be
collected in each year over a period of five years after the
issuance of such the notes. The notes shall be issued as provided in section 133.24 of
the Revised Code, shall have principal payments during each year
after the year of their issuance over a period not to exceed five
years, and may have a principal payment in the year of their
issuance. (3) After approval of a levy for general, on-going
permanent improvements, the board of education may anticipate a
fraction of the proceeds of such the levy and issue anticipation
notes in a principal amount not exceeding fifty per cent of the
total estimated proceeds of the levy to be collected in each year
over a specified period of years, not exceeding ten, after the
issuance of such the notes. The notes shall be issued as provided in section 133.24 of
the Revised Code, shall have principal payments during each year
after the year of their issuance over a period not to exceed ten
years, and may have a principal payment in the year of their
issuance. Sec. 5705.25. (A) A copy of any resolution adopted as
provided in section 5705.19 of the Revised Code shall be
certified by the taxing authority to the board of elections of
the proper county not less than seventy-five days before the
general election in any year, and the board shall submit the
proposal to the electors of the subdivision at the succeeding
November election. Except as otherwise provided in this
division, a resolution to renew an existing levy, regardless of
the section of the Revised Code under which the tax was imposed,
shall not be placed on the ballot unless the question is
submitted at the general election held during the last year the
tax to be renewed or replaced may be extended on the real and
public utility property tax list and duplicate, or at any
election held in the ensuing year. The limitation of the
foregoing sentence does not apply to a resolution
to renew and
increase or to renew part of an existing levy that was imposed
under section 5705.191 of the Revised Code to supplement the
general fund for the purpose of making appropriations for one or
more of the following purposes: for public assistance, human or
social services, relief, welfare, hospitalization, health, and
support of general or tuberculosis hospitals. The
the limitation of the second preceding sentence also does not
apply to a resolution that proposes to renew two or more existing levies
imposed under section 5705.21 of the Revised Code, in which
case
the question shall be submitted on the date of the general or
primary election held during the last year at least one of the levies to be
renewed may be extended on the real and public utility property tax list and
duplicate, or at any election held during the ensuing year. for
purposes of this section, a levy shall be considered to be an
"existing levy" through the year following the last year it can be
placed on that tax list and duplicate. The board shall
make the necessary arrangements for the submission of such
questions to the electors of such subdivision, and the election
shall be conducted, canvassed, and certified in the same manner
as regular elections in such subdivision for the election of
county officers. Notice of the election shall be published in a
newspaper of general circulation in the subdivision once a week
for four consecutive weeks prior to the election, stating the
purpose, the proposed increase in rate, expressed in dollars and
cents for each one hundred dollars of valuation as well as in
mills for each one dollar of valuation, the number of years
during which such the increase will be in effect, the first
month and year in
which the
tax will be levied, and the time and place of the election. (B) The form of the ballots cast at an election held
pursuant to division (A) of this section shall be as follows: "An additional tax for the benefit of (name of subdivision
or public library) .......... for the purpose of (purpose stated
in the resolution) .......... at a rate not exceeding ......
mills for each one dollar of valuation, which amounts to (rate
expressed in dollars and cents) ............ for each one hundred
dollars of valuation, for ...... (life of indebtedness or number
of years the levy is to run).
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| For the Tax Levy | | |
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| Against the Tax Levy | | |
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(C) If the levy is to be in effect for a continuing period
of time, the notice of election and the form of ballot shall so
state instead of setting forth a specified number of years for
the levy. If the tax is to be placed on the current tax list, the form of the
ballot shall be modified by adding, after the statement of the number of years
the levy is to run, the phrase ", beginning commencing in
.......... (first month and
year the tax
is to be levied), first due in calendar year .......... (first
calendar year in which the tax shall be due)." If the levy submitted is a proposal to renew, increase, or
decrease an existing levy, the form of the ballot specified in
division (B) of this section may be changed by substituting for
the words "An additional" at the beginning of the form, the
words
"A renewal of a" in case of a proposal to renew an existing levy
in the same amount; the words "A renewal of ........ mills and an
increase of ...... mills to constitute a" in the case of an
increase; or the words "A renewal of part of an existing levy,
being a reduction of ...... mills, to constitute a" in the case
of a decrease in the proposed levy. If the levy submitted is a proposal to renew two or more existing
levies imposed under section 5705.21 of the Revised Code, the form
of the ballot specified in division (b) of this section shall be
modified by substituting for the words "an additional tax" the words "a
renewal of ....(insert the
number of levies to be renewed) existing taxes." The question covered by such resolution shall be submitted
as a separate proposition but may be printed on the same ballot
with any other proposition submitted at the same election, other
than the election of officers. More than one such question may
be submitted at the same election. (D) A levy voted in excess of the ten-mill limitation
under this section shall be certified to the tax commissioner.
In the first year of such the levy, it shall be extended on the
tax
lists after the February settlement succeeding such the
election. If such the additional tax is to be placed upon the
tax
list of the current year, as specified in the resolution
providing for its submission, the result of the election shall be
certified immediately after the canvass by the board of elections
to the taxing authority, who shall forthwith make the necessary
levy and certify it to the county auditor, who shall extend it on
the tax lists for collection. After the first year, the tax levy
shall be included in the annual tax budget that is certified to
the county budget commission. Sec. 5705.251. (A) A copy of a resolution adopted under
section 5705.212 or 5705.213 of the Revised Code shall be
certified by the board of education to the board of elections of
the proper county not less than seventy-five days before the date
of the election specified in the resolution, and the board of
elections shall submit the proposal to the electors of the school
district at a special election to be held on that date. The
board of elections shall make the necessary arrangements for the
submission of the question or questions 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
school district for the election of county officers. Notice of
the election shall be published in a newspaper of general
circulation in the subdivision once a week for four consecutive
weeks prior to the election. (1) In the case of a resolution adopted under section
5705.212 of the Revised Code, the notice shall state separately,
for each tax being proposed, the purpose; the proposed increase
in rate, expressed in dollars and cents for each one hundred
dollars of valuation as well as in mills for each one dollar of
valuation; the number of years during which the increase will be
in effect; and the first calendar year in which the tax is first
authorized to will
be levied due. For an election on the question of a renewal
levy,
the notice shall state the purpose; the proposed rate, expressed
in dollars and cents for each one hundred dollars of valuation as
well as in mills for each one dollar of valuation; and the number
of years the tax will be in effect. (2) In the case of a resolution adopted under section
5705.213 of the Revised Code, the notice shall state the purpose;
the amount proposed to be raised by the tax in the first year it
is levied; the estimated average additional tax rate for the
first year it is proposed to be levied, expressed in mills for
each one dollar of valuation and in dollars and cents for each
one hundred dollars of valuation; the number of years during
which the increase will be in effect; and the first calendar year in
which the
tax is first authorized to will be levied due.
The notice
also shall
state the amount by which the amount to be raised by the tax may
be increased in each year after the first year. The amount of
the allowable increase may be expressed in terms of a dollar
increase over, or a percentage of, the amount raised by the tax
in the immediately preceding year. For an election on the
question of a renewal levy, the notice shall state the purpose;
the amount proposed to be raised by the tax; the estimated tax
rate, expressed in mills for each one dollar of valuation and in
dollars and cents for each one hundred dollars of valuation; and
the number of years the tax will be in effect. In any case, the notice also shall state the time and place
of the election. (B) The form of the ballot in an election on taxes
proposed under section 5705.212 of the Revised Code shall be as
follows: "Shall the .......... school district be authorized to levy
taxes for current expenses, the aggregate rate of which may
increase in ...... (number) increment(s) of not more than ......
mill(s) for each dollar of valuation, from an original rate of
...... mill(s) for each dollar of valuation, which amounts to
...... (rate expressed in dollars and cents) for each one hundred
dollars of valuation, to a maximum rate of ...... mill(s) for
each dollar of valuation, which amounts to ...... (rate expressed
in dollars and cents) for each one hundred dollars of valuation?
The original tax is first proposed to be levied in ...... (the
first year of the tax), and the incremental tax in ...... (the
first year of the increment) (if more than one incremental tax is
proposed in the resolution, the first year that each incremental
tax is proposed to be levied shall be stated in the preceding
format, and the increments shall be referred to as the first,
second, third, or fourth increment, depending on their number).
The aggregate rate of tax so authorized will .......... (insert
either, "expire with the original rate of tax which shall be in
effect for ...... years" or "be in effect for a continuing period
of time").
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The form of the ballot in an election on the question of a
renewal levy under section 5705.212 of the Revised Code shall be
as follows: "Shall the ......... school district be authorized to renew
a tax for current expenses at a rate not exceeding .........
mills for each dollar of valuation, which amounts to .........
(rate expressed in dollars and cents) for each one hundred
dollars of valuation, for .......... (number of years the levy
shall be in effect, or a continuing period of time)?
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| FOR THE TAX LEVY | | |
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| AGAINST THE TAX LEVY | | |
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If the tax is to be placed on the current tax list, the form of the ballot
shall be modified by adding, after the statement of the number of years the
levy is to be in effect, the phrase ", beginning commencing in
.......... (first month
and year the
tax is to be levied), first due in calendar year .......... (first
calendar year in which the tax shall be due)." (C) The form of the ballot in an election on a tax
proposed under section 5705.213 of the Revised Code shall be as
follows: "Shall the ........ school district be authorized to levy
the following tax for current expenses? The tax will first be
levied in ...... (year) to raise ...... (dollars). In the ......
(number of years) following years, the tax will increase by not
more than ...... (per cent or dollar amount of increase) each
year, so that, during ...... (last year of the tax), the tax will
raise approximately ...... (dollars). The county auditor
estimates that the rate of the tax per dollar of valuation will
be ...... mill(s), which amounts to $..... per one hundred
dollars of valuation,
both during ...... (first year of the tax) and ...... mill(s),
which amounts to $...... per one hundred dollars of
valuation, during ......
(last year of the tax). The tax will not be levied after ......
(year).
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| FOR THE TAX LEVY | | |
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| AGAINST THE TAX LEVY | | |
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The form of the ballot in an election on the question of a
renewal levy under section 5705.213 of the Revised Code shall be
as follows: "Shall the ......... school district be authorized to renew
a tax for current expenses which will raise ......... (dollars),
estimated by the county auditor to be ......... mills for each
dollar of valuation, which amounts to ......... (rate expressed
in dollars and cents) for each one hundred dollars of valuation?
The tax shall be in effect for ......... (the number of years the
levy shall be in effect, or a continuing period of time).
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| FOR THE TAX LEVY | | |
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| AGAINST THE TAX LEVY | | |
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If the tax is to be placed on the current tax list, the form of the ballot
shall be modified by adding, after the statement of the number of years the
levy is to be in effect, the phrase ", beginning commencing in
.......... (first month
and year the
tax is to be levied), first due in calendar year .......... (first
calendar year in which the tax shall be due)." (D) The question covered by a resolution adopted under
section 5705.212 or 5705.213 of the Revised Code shall be
submitted as a separate question, but may be printed on the same
ballot with any other question submitted at the same election,
other than the election of officers. More than one question may
be submitted at the same election. (E) Taxes voted in excess of the ten-mill limitation under
division (B) or (C) of this section shall be certified to the tax
commissioner. If an additional tax is to be placed upon the tax
list of the current year, as specified in the resolution
providing for its submission, the result of the election shall be
certified immediately after the canvass by the board of elections
to the board of education. The board of education immediately
shall make the necessary levy and certify it to the county
auditor, who shall extend it on the tax list for collection.
After the first year, the levy shall be included in the annual
tax budget that is certified to the county budget commission. Sec. 5705.71. (A) The electors of a county may initiate
the question of a tax levy for support of senior citizens
services or facilities by the filing of a petition with the board
of elections of that county not less than seventy-five days
before the date of any primary or general election requesting
that an election be held on such question. The petition shall be
signed by at least ten per cent of the qualified electors
residing in the county and voting for the office of governor at
the last general election. (B) The petition shall state the purpose for which the
senior citizens tax levy is being proposed, shall specify the
amount of the proposed increase in rate, the period of time
during which the increase is to be in effect, and whether the
levy is to be imposed in the current year. The number of years
may be any number not exceeding five, except that when the
additional rate is for the payment of debt charges the increased
rate shall be for the life of the indebtedness. (C) After determination by it that such petition is valid,
the board of elections shall submit the question to the electors
of the county at the succeeding primary or general
election. (D) The election shall be conducted, canvassed, and
certified in the same manner as regular elections in such county
for county offices. Notice of the election shall be published in
a newspaper of general circulation in the county once a week for
four consecutive weeks prior to the election, stating the
purpose, the amount of the proposed increase in rate, and the
time and place of the election. (E) The form of the ballot cast at such election shall be
prescribed by the secretary of state. If the tax is to be placed on the
tax list of the current tax year, the form of the ballot shall include a
statement to that effect and shall indicate the first month and
calendar year
the tax
will be levied due. The question covered by such petition
shall be submitted as a separate proposition but it may be printed on the same
ballot with any other propositions submitted at the same election other than
the election of officers. (F) If a majority of electors voting on the question vote
in favor of the levy, the board of county commissioners shall
levy a tax, for the period and the purpose stated within the
petition. If the tax is to be placed upon the tax list of the
current year, as specified in the petition, the result of the
election shall be certified immediately after the canvass by the
board of elections to the board of county commissioners, which
shall forthwith make the necessary levy and certify it to the
county auditor, who shall extend it on the tax list for
collection. After the first year, the tax levy shall be included
in the annual tax budget that is certified to the county budget
commission. Sec. 5748.02. (A) The board of education of any school
district, except a joint vocational school district,
may declare, by resolution, the necessity of raising annually a
specified amount of money for school district purposes. A copy
of the resolution shall be certified to the tax commissioner no
later than eighty-five days prior to the date of the election at
which the board intends to propose a levy under this section.
Upon receipt of the copy of the resolution, the tax commissioner
shall estimate both of the following: (1) The property tax rate that would have to be imposed in
the current year by the district to produce an equivalent amount
of money; (2) The income tax rate that would have had to have been
in effect for the current year to produce an equivalent amount of
money from a school district income tax. Within ten days of receiving the copy of the board's
resolution, the commissioner shall prepare these estimates and
certify them to the board. Upon receipt of the certification,
the board may adopt a resolution proposing an income tax under
division (B) of this section at the estimated rate contained in
the certification rounded to the nearest one-fourth of one per
cent. The commissioner's certification applies only to the
board's proposal to levy an income tax at the election for which
the board requested the certification. If the board intends to
submit a proposal to levy an income tax at any other election, it
shall request another certification for that election in the
manner prescribed in this division. (B)(1) Upon the receipt of a certification from the tax
commissioner under division (A) of this section, a majority of
the members of a board of education may adopt a resolution
proposing the levy of an annual tax for school district purposes
on the school district income of individuals and of estates. The
proposed levy may be for a continuing period of time or for a
specified number of years. The resolution shall set forth the
purpose for which the tax is to be imposed, the rate of the tax,
which shall be the rate set forth in the commissioner's
certification rounded to the nearest one-fourth of one per cent,
the number of years the tax will be levied or that it will be
levied for a continuing period of time, 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, and
the date of the election at which the proposal shall be submitted
to the electors of the district, which shall be on the date of a
primary, general, or special election the date of which is
consistent with section 3501.01 of the Revised Code. If
the board of education currently imposes an income tax pursuant
to this chapter that is due to expire and
a question is submitted under this section for a proposed income tax to take
effect upon the expiration of the existing tax,
the board may specify in the resolution that the proposed tax renews the
expiring tax and is not an additional income tax, provided that the tax rate
being proposed is no higher than the tax rate that is currently imposed. (2) A board of education adopting a resolution under
division (B)(1) of this section proposing a school district
income tax for a continuing period of time and limited to the
purpose of current expenses may propose in that resolution to
reduce the rate or rates of one or more of the school district's
property taxes levied for a continuing period of time in excess
of the ten-mill limitation for the purpose of current expenses.
The reduction in the rate of a property tax may be any amount,
expressed in mills per one dollar in valuation, not exceeding the
rate at which the tax is authorized to be levied. The reduction
in the rate of a tax shall first take effect for the tax year
that includes the day on which the school district income tax
first takes effect, and shall continue for each tax year that
both the school district income tax and the property tax levy are
in effect. In addition to the matters required to be set forth in the
resolution under division (B)(1) of this section, a resolution
containing a proposal to reduce the rate of one or more property
taxes shall state for each such tax the maximum rate at which it
currently may be levied and the maximum rate at which the tax
could be levied after the proposed reduction, expressed in mills
per one dollar in valuation, and that the tax is levied for a
continuing period of time. If a board of education proposes to reduce the rate of one
or more property taxes under division (B)(2) of this section, the
board, when it makes the certification required under division
(A) of this section, shall designate the specific levy or levies
to be reduced, the maximum rate at which each levy currently is
authorized to be levied, and the rate by which each levy is
proposed to be reduced. The tax commissioner, when making the
certification to the board under division (A) of this section,
also shall certify the reduction in the total effective tax rate
for current expenses for each class of property that would have
resulted if the proposed reduction in the rate or rates had been
in effect the previous tax year. As used in this paragraph,
"effective tax rate" has the same meaning as in section 323.08 of
the Revised Code. (C) A resolution adopted under division (B) of this
section shall go into immediate effect upon its passage, and no
publication of the resolution shall be necessary other than that
provided for in the notice of election. Immediately after its
adoption and at least seventy-five days prior to the election at
which the question will appear on the ballot, a copy of the
resolution shall be certified to the board of elections of the
proper county, which shall submit the proposal to the electors on
the date specified in the resolution. The form of the ballot
shall be as provided in section 5748.03 of the Revised Code.
Publication of notice of the election shall be made in one or
more newspapers of general circulation in the county once a week
for four consecutive weeks. The notice shall contain the time
and place of the election and the question to be submitted to the
electors. The question covered by the resolution shall be
submitted as a separate proposition, but may be printed on the
same ballot with any other proposition submitted at the same
election, other than the election of officers. (D) No board of education shall submit the question of a
tax on school district income to the electors of the 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. Sec. 5748.03. The form of the ballot on a question
submitted to the electors under section 5748.02 of the Revised
Code shall be as follows: "Shall an annual income tax of ....... (state the proposed
rate of tax) on the school district income of individuals and of
estates be imposed by ....... (state the name of the school
district), 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)?
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| FOR THE TAX | | |
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| AGAINST THE TAX | | |
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If the question submitted to electors proposes to renew an expiring
income tax, the ballot shall be modified by adding the following
language immediately after the name of the school district that
would impose the tax: "to renew an income tax expiring at the end of
........ (state the last year the existing income tax may be levied)." If the question includes a proposal
under division (B)(2) of section 5748.02 of the Revised Code to
reduce the rate of one or more school district property taxes,
the ballot shall state that the purpose of the school district
income tax is for current expenses, and the form of the ballot
shall be modified by adding the following language immediately
after the statement of the purpose of the proposed income tax:
", and shall the rate of an existing tax on property, currently
levied for the purpose of current expenses at the rate of .......
mills, be REDUCED to ....... mills until any such time as the
income tax is repealed." In lieu of "for the tax" and "against
the tax," the phrases "for the issue" and "against the issue,"
respectively, shall be used. If a board of education proposes a
reduction in the rates of more than one tax, the ballot language
shall be modified accordingly to express the rates at which those
taxes currently are levied and the rates to which the taxes will
be reduced. The board of elections shall certify the results of the
election to the board of education and to the tax commissioner.
If a majority of the electors voting on the question vote in
favor of it, the income tax, the applicable provisions of Chapter
5747. of the Revised Code, and the reduction in the rate or rates
of existing property taxes if the question included such a
reduction shall take effect on the date specified in the
resolution. If the question approved by the voters includes a
reduction in the rate of a school district property tax, the
board of education shall not levy the tax at a rate greater than
the rate to which the tax is reduced, unless the school district
income tax is repealed in an election under section 5748.04 of
the Revised Code. If the rate at which a property tax is levied and collected
is reduced pursuant to a question approved under this section,
the tax commissioner shall compute the percentage required to be
computed for that tax under division (D) of section 319.301 of
the Revised Code each year the rate is reduced as if the tax had
been levied in the preceding year at the rate at which it has
been reduced. If the rate of a property tax increases due to the
repeal of the school district income tax pursuant to section
5748.04 of the Revised Code, the tax commissioner, for the first
year for which the rate increases, shall compute the percentage
as if the tax in the preceding year had been levied at the rate
at which the tax was authorized to be levied prior to any rate
reduction. SECTION 2 . That existing sections 133.18, 345.04, 511.28, 1545.21, 5705.192,
5705.194, 5705.197, 5705.21, 5705.25,
5705.251, 5705.71, 5748.02, and 5748.03 of the
Revised Code are
hereby repealed.
SECTION 3 . This act is hereby declared to be an emergency
measure necessary for the immediate preservation of the public
peace, health, and safety. The reason for this necessity is to
enable the ballot language included in the act to be available as
soon as possible to be used in preparing ballots for the November
1999 general election. Therefore, this act shall go into
immediate effect.
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