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As Introduced*
123rd General Assembly
Regular Session
1999-2000 | H. B. No. 268 |
REPRESENTATIVES KREBS-BENDER-BOYD-DePIERO-EVANS-GARDNER-
GRENDELL-HAINES-HARTNETT-JOLIVETTE-JONES-MOTTLEY-O'BRIEN-OLMAN-
OPFER-PADGETT-PETERSON-PRINGLE-SULLIVAN-TAYLOR-TERWILLEGER-
VANVYVEN
A BILL
To amend sections 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.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5748.02 and 5748.03 of the Revised Code be amended to
read as follows:
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 EXPIRES AT THE END OF THE YEAR IN WHICH
A QUESTION IS SUBMITTED UNDER THIS SECTION,
THE BOARD MAY SPECIFY IN THE RESOLUTION THAT THE PROPOSED TAX RENEWS THE
EXPIRING TAX, AND IS NOT AN ADDITIONAL INCOME TAX.
(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 5748.02 and 5748.03 of the Revised Code are
hereby repealed.
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