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Am. Sub. H. B. No. 129As Passed by the HouseAs Passed by the House
124th General Assembly | Regular Session | 2001-2002 |
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REPRESENTATIVES Webster, Boccieri, Peterson, Cates, Jolivette, Hughes, Allen, Husted, Calvert, Hoops, Faber, Carey, Carano, Coates, D. Miller, Schmidt, Ogg, Hartnett, Seitz, Hagan, Collier, Sulzer, Perry, Raga, Otterman, Barrett, Niehaus, Sferra, Schneider, Flowers, Fedor, Young
A BILL
To amend sections 118.13, 325.03, 325.14, 325.15,
3315.40, 3316.12, 3318.07,
5705.281, 5705.29,
5705.30, 5705.31,
5705.32,
5705.34, 5705.341,
5705.35, 5705.38, and
5705.51 of
the Revised Code
to
permit a county
budget
commission to waive the
requirement that a
taxing
authority
adopt a tax
budget for a
subdivision or
taxing unit, and to
correct printing errors in county official salary
schedules.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 118.13, 325.03, 325.14, 325.15,
3315.40, 3316.12, 3318.07,
5705.281, 5705.29, 5705.30, 5705.31,
5705.32, 5705.34,
5705.341,
5705.35, 5705.38, and 5705.51 of the
Revised Code be
amended to
read as
follows:
Sec. 118.13. (A) No appropriation measure may be adopted
contrary to the financial plan approved by the financial planning
and supervision commission. Any existing appropriation measure
inconsistent with the approved financial plan is ineffective for
purposes of any expenditures to the extent it authorizes
expenditures in excess of the revenues available after approval
of
the financial plan, and shall be amended promptly by the
legislative authority of the municipal corporation,
county, or
township to be consistent with
the financial plan. Any
appropriation measure prior to approval
by the legislative
authority of the municipal
corporation, county, or township shall
be
submitted to the commission or, when authorized by the
commission, the financial supervisor for review to determine
whether the measure is consistent with the financial plan. The
municipal corporation, county, or township, through
the
appropriate representatives of the
legislative authority and the
fiscal officer, shall cooperate
with the commission or the
financial supervisor in such review.
The commission or the
financial supervisor shall advise of any
modifications in such
appropriation measure deemed necessary to
conform to the financial
plan. (B) Prior to giving a certificate of estimated resources
or
amendment thereof to the municipal corporation,
county, or
township, the county budget
commission shall consult with the
commission, and the commission
shall revise such certificate or
amended certificate in any
respect in which the certificate or
amended certificate is, in
its judgment, inconsistent with the
financial plan. (C) Any tax budget of the municipal corporation,
county, or
township shall be consistent
with the financial plan approved by
the commission. Before
submitting the tax budget to the county
auditor, the
municipal corporation, county, or township
shall
submit such tax budget to the commission and shall
cooperate with
the commission in its review of such tax budget.
The municipal
corporation, county, or township
shall make such modifications in
the tax budget
as the commission determines to be necessary to
conform to the
financial plan. If the municipal corporation,
county,
or township fails to make such
modifications, the
commission shall certify to the budget
commission the
modifications necessary to conform to the
financial plan, and the
budget commission shall make such
modifications.
This division
does not apply to a county, township, or municipal corporation for
which the county budget commission has waived the requirement to
adopt a tax budget pursuant to section 5705.281 of the Revised
Code. (D) Nothing in this section, and no delay or failure or
refusal to act under or comply with the provisions of this
section, delays, modifies, or affects the expenditure
restrictions
contained in section 118.12 of the Revised Code. (E) For purposes of the financial plan, tax budgets, and
certificates of estimated resources, the revenue estimates shall
not include revenues conditioned upon future favorable action by
the electorate of the municipal corporation, county, or
township
or by the general assembly or
congress, other than appropriations
of moneys for existing and
continuing programs at current levels.
The estimate of revenues
for any month shall separately state and
designate as conditional
those revenues which are conditioned upon
the future issuance of
debt obligations, transfers of funds,
advances from funds,
payments or reimbursements from the sale of
debt obligations,
sale of capital assets of the municipal
corporation,
county, or township, increases in utility
rates and
other charges, or imposition or increase in taxes, and
shall be
accompanied by documentation showing that the council or
official
with authority to act to achieve realization of such
conditional
revenues
have
has acted in time for realization of
such
revenues
in the month or months indicated. In any event, there
shall not
be included any source or amount which in the judgment
of the
commission, or when authorized by the commission, the
financial
supervisor, is uncertain of realization to form a
proper basis for
financial planning or budgeting.
Sec. 325.03. Each county auditor shall be classified, for
salary purposes, according to the population of the county. All
county auditors shall receive annual compensation in
accordance
with the following schedules and
in accordance with section
325.18
of the Revised Code:
(A) CLASSIFICATION AND COMPENSATION SCHEDULE
FOR
CALENDER
CALENDAR YEAR 2000
Class |
|
Population Range |
|
Compensation |
1 |
|
1 - 20,000 |
|
$39,368 |
2 |
|
20,001 - 40,000 |
|
41,706 |
3 |
|
40,001 - 55,000 |
|
43,911 |
4 |
|
55,001 - 70,000 |
|
45,376 |
5 |
|
70,001 - 85,000 |
|
46,876 |
6 |
|
85,001 - 95,000 |
|
51,801 |
7 |
|
95,001 - 105,000 |
|
53,383 |
8 |
|
105,001 - 125,000 |
|
54,927 |
9 |
|
125,001 - 175,000 |
|
57,950 |
10 |
|
175,001 - 275,000 |
|
59,911 |
11 |
|
275,001 - 400,000 |
|
65,004 |
12 |
|
400,001 - 550,000 |
|
67,213 |
13 |
|
550,001 - 1,000,000 |
|
69,267 |
14 |
|
Over 1,000,000 |
|
71,225 |
(B) CLASSIFICATION AND COMPENSATION SCHEDULE
FOR
CALENDER
CALENDAR YEAR
2000
2001
Class |
|
Population Range |
|
Compensation |
1 |
|
1 - 20,000 |
|
$40,549 |
2 |
|
20,001 - 40,000 |
|
42,957 |
3 |
|
40,001 - 55,000 |
|
45,228 |
4 |
|
55,001 - 70,000 |
|
46,737 |
5 |
|
70,001 - 85,000 |
|
48,282 |
6 |
|
85,001 - 95,000 |
|
53,356 |
7 |
|
95,001 - 105,000 |
|
54,983 |
8 |
|
105,001 - 125,000 |
|
56,575 |
9 |
|
125,001 - 175,000 |
|
59,690 |
10 |
|
175,001 - 275,000 |
|
61,708 |
11 |
|
275,001 - 400,000 |
|
66,953 |
12 |
|
400,001 - 550,000 |
|
69,229 |
13 |
|
550,001 -1,000,000 |
|
71,345 |
14 |
|
Over 1,000,000 |
|
73,362 |
(C) CLASSIFICATION AND COMPENSATION SCHEDULE
FOR
CALENDER
CALENDAR YEAR 2002
Class |
|
Population Range |
|
Compensation |
1 |
|
1 - 20,000 |
|
$41,765 |
2 |
|
20,001 - 40,000 |
|
44,246 |
3 |
|
40,001 - 55,000 |
|
46,585 |
4 |
|
55,001 - 70,000 |
|
48,139 |
5 |
|
70,001 - 85,000 |
|
49,731 |
6 |
|
85,001 - 95,000 |
|
54,957 |
7 |
|
95,001 - 105,000 |
|
56,633 |
8 |
|
105,001 - 125,000 |
|
58,272 |
9 |
|
125,001 - 175,000 |
|
61,480 |
10 |
|
175,001 - 275,000 |
|
63,560 |
11 |
|
275,001 - 400,000 |
|
68,962 |
12 |
|
400,001 - 550,000 |
|
71,306 |
13 |
|
550,001 -1,000,000 |
|
73,485 |
14 |
|
Over 1,000,000 |
|
75,563 |
(D) CLASSIFICATION AND COMPENSATION SCHEDULE
AFTER
CALENDER
CALENDAR YEAR
2000
2002
Class |
|
Population Range |
|
Compensation |
1 |
|
1 - 20,000 |
|
$45,573 |
2 |
|
20,001 - 35,000 |
|
47,983 |
3 |
|
35,001 - 55,000 |
|
49,584 |
4 |
|
55,001 - 95,000 |
|
58,332 |
5 |
|
95,001 - 200,000 |
|
65,466 |
6 |
|
200,001 - 400,000 |
|
73,445 |
7 |
|
400,001 - 1,000,000 |
|
77,829 |
8 |
|
1,000,001 or more |
|
80,164 |
Sec. 325.14. (A) Each county engineer shall be
classified,
for salary purposes, according to the population of
the county.
All county engineers shall receive annual compensation in
accordance with the following schedules and
in accordance with
section 325.18
of the Revised Code:
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR
CALENDER
CALENDAR YEAR 2000 FOR
COUNTY ENGINEERS WITH A PRIVATE PRACTICE
Class |
|
Population Range |
|
Compensation |
1 |
|
1 - 20,000 |
|
$44,898 |
2 |
|
20,001 - 40,000 |
|
46,893 |
3 |
|
40,001 - 55,000 |
|
48,889 |
4 |
|
55,001 - 70,000 |
|
50,884 |
5 |
|
70,001 - 85,000 |
|
52,215 |
6 |
|
85,001 - 95,000 |
|
53,545 |
7 |
|
95,001 - 105,000 |
|
54,875 |
8 |
|
105,001 - 125,000 |
|
55,707 |
9 |
|
125,001 - 175,000 |
|
57,370 |
10 |
|
175,001 - 275,000 |
|
59,033 |
11 |
|
275,001 - 400,000 |
|
60,695 |
12 |
|
400,001 - 600,000 |
|
62,358 |
13 |
|
600,001 - 1,000,000 |
|
64,021 |
14 |
|
Over 1,000,000 |
|
66,516 |
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR
CALENDER
CALENDAR YEAR 2000 FOR
COUNTY ENGINEERS
WITH
WITHOUT A PRIVATE PRACTICE
Class |
|
Population Range |
|
Compensation |
1 |
|
1 - 20,000 |
|
$64,694 |
2 |
|
20,001 - 40,000 |
|
66,690 |
3 |
|
40,001 - 55,000 |
|
68,686 |
4 |
|
55,001 - 70,000 |
|
70,681 |
5 |
|
70,001 - 85,000 |
|
72,011 |
6 |
|
85,001 - 95,000 |
|
73,342 |
7 |
|
95,001 - 105,000 |
|
74,672 |
8 |
|
105,001 - 125,000 |
|
75,503 |
9 |
|
125,001 - 175,000 |
|
77,166 |
10 |
|
175,001 - 275,000 |
|
78,829 |
11 |
|
275,001 - 400,000 |
|
80,492 |
12 |
|
400,001 - 600,000 |
|
82,155 |
13 |
|
600,001 - 1,000,000 |
|
83,818 |
14 |
|
Over 1,000,000 |
|
86,312 |
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR
CALENDER
CALENDAR YEAR
2000
2001 FOR
COUNTY ENGINEERS WITH A PRIVATE PRACTICE
Class |
|
Population Range |
|
Compensation |
1 |
|
1 - 20,000 |
|
$48,300 |
2 |
|
20,001 - 35,000 |
|
50,356 |
3 |
|
35,001 - 55,000 |
|
52,411 |
4 |
|
55,001 - 95,000 |
|
56,521 |
5 |
|
95,001 - 200,000 |
|
60,803 |
6 |
|
200,001 - 400,000 |
|
64,229 |
7 |
|
400,001 - 1,000,000 |
|
68,510 |
8 |
|
1,000,001 or more |
|
71,182 |
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR
CALENDER
CALENDAR YEAR
2000
2001 FOR
COUNTY ENGINEERS
WITH
WITHOUT A PRIVATE PRACTICE
Class |
|
Population Range |
|
Compensation |
1 |
|
1 - 20,000 |
|
$68,691 |
2 |
|
20,001 - 35,000 |
|
70,746 |
3 |
|
35,001 - 55,000 |
|
72,801 |
4 |
|
55,001 - 95,000 |
|
76,912 |
5 |
|
95,001 - 200,000 |
|
81,193 |
6 |
|
200,001 - 400,000 |
|
84,619 |
7 |
|
400,001 - 1,000,000 |
|
88,901 |
8 |
|
1,000,001 or more |
|
91,568 |
Such salary may be paid monthly out of the general county
fund or out of the county's share of the fund derived from the
receipts from motor vehicle licenses, as distributed by section
4501.04 of the Revised Code, and the county's share of the fund
derived from the motor vehicle fuel tax, as distributed by
section
5735.27 of the Revised Code, as the board of county
commissioners
directs, upon the warrant of the county auditor and
shall be in
lieu of all fees, costs, per diem or other
allowances, and other
perquisites, of whatever kind, which
any engineer collects and
receives. The engineer shall be the
county tax map draftperson,
but shall receive no additional
compensation for performing the
duties of that position.
When
the engineer performs service in
connection with ditches or
drainage works, the engineer shall
charge and collect the per diem
allowances or other fees provided
by law and shall pay all
of those allowances and fees, monthly,
into the county treasury to the
credit of the general county fund.
The engineer shall pay into
the county treasury all allowances and
fees collected when the engineer
performs services under sections
315.28 to 315.34 of the Revised Code. (B) A county engineer may elect to engage or not to engage
in
the
private practice of engineering or surveying before the
commencement of each new term of office, and a county engineer
who
elects not to engage in the private practice of engineering
or
surveying may, for a period of six months after taking office,
engage in the private practice of engineering or surveying for
the
purpose of concluding the affairs of private practice
without any
diminution of salary as provided in division
(A)
of this section
and in section 325.18 of the Revised
Code.
Sec. 325.15. (A) Each coroner shall be classified,
for
salary purposes, according to the population of the county.
All
coroners shall receive annual compensation in
accordance with the
following
schedules and in
accordance with section 325.18 of the
Revised Code: CLASSIFICATION AND COMPENSATION SCHEDULE
FOR
CALENDER
CALENDAR YEAR 2000 FOR
CORONERS WITH A PRIVATE PRACTICE
Class |
|
Population Range |
|
Compensation |
1 |
|
1 - 20,000 |
|
$16,628 |
2 |
|
20,001 - 40,000 |
|
18,293 |
3 |
|
40,001 - 55,000 |
|
20,786 |
4 |
|
55,001 - 70,000 |
|
23,280 |
5 |
|
70,001 - 85,000 |
|
25,774 |
6 |
|
85,001 - 95,000 |
|
31,595 |
7 |
|
95,001 - 105,000 |
|
34,089 |
8 |
|
105,001 - 125,000 |
|
36,584 |
9 |
|
125,001 - 175,000 |
|
39,909 |
10 |
|
175,001 - 275,000 |
|
42,404 |
11 |
|
275,001 - 400,000 |
|
49,054 |
12 |
|
400,001 - 600,000 |
|
52,380 |
13 |
|
600,001 - 1,000,000 |
|
55,706 |
14 |
|
Over 1,000,000 |
|
59,032 |
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR
CALENDER
CALENDAR YEAR 2000 FOR
CORONERS
WITH
WITHOUT A PRIVATE PRACTICE
Class |
|
Population Range |
|
Compensation |
10 |
|
175,001 - 275,000 |
|
$95,815 |
11 |
|
275,001 - 400,000 |
|
95,815 |
12 |
|
400,001 - 600,000 |
|
95,815 |
13 |
|
600,001 - 1,000,000 |
|
95,815 |
14 |
|
Over 1,000,000 |
|
95,815 |
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2001 FOR
CORONERS WITH A PRIVATE PRACTICE
Class |
|
Population Range |
|
Compensation |
1 |
|
1 - 20,000 |
|
$18,842 |
2 |
|
20,001 - 35,000 |
|
21,410 |
3 |
|
35,001 - 55,000 |
|
23,978 |
4 |
|
55,001 - 95,000 |
|
35,112 |
5 |
|
95,001 - 200,000 |
|
43,676 |
6 |
|
200,001 - 400,000 |
|
53,951 |
7 |
|
400,001 - 1,000,000 |
|
60,803 |
8 |
|
1,000,001 or more |
|
64,451 |
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2001 FOR
CORONERS WITHOUT A PRIVATE PRACTICE
Class |
|
Population Range |
|
Compensation |
5 |
|
175,001 - 200,000 |
|
98,689 |
6 |
|
200,001 - 400,000 |
|
98,689 |
7 |
|
400,001 - 1,000,000 |
|
101,085 |
8 |
|
1,000,001 or more |
|
103,480 |
(B) A coroner in a county with
a population
of one
hundred seventy-five
thousand one or more shall not
engage in the
private practice of medicine
unless, before taking office, the
coroner notifies the board of
county
commissioners of the
intention to engage in that
private practice.
A coroner in a county with a
population of one hundred
seventy-five thousand one or more shall
elect to engage or not to
engage in the private practice of
medicine before the commencement
of each new term of office, and
a coroner in such a county who
engages in the private
practice of medicine but who intends not to
engage in the private
practice of medicine during the coroner's
next term of
office shall so
notify the board of county
commissioners as specified in this
division. For a period of six
months after taking office, a
coroner who elects not to engage in
the private practice
of medicine may engage in the private
practice of medicine,
without any reduction of the salary as
provided in
division (A)
of this section and in section 325.18 of
the
Revised Code,
for the purpose of concluding the affairs of the
coroner's
private practice of medicine.
Sec. 3315.40. The board of education of a city, local,
exempted village, or joint vocational school district or the
governing board of any educational service center may
establish an
education foundation fund. Moneys in the fund shall
consist of
proceeds paid into the fund under division (B) of
section 3313.36
of the Revised Code. In addition, by resolution
adopted by a
majority of its members, a city, local, exempted
village, or joint
vocational board may annually direct the school
district treasurer
to pay into the education foundation fund an
amount from the
school district general fund not to exceed
one-half of one per
cent of the total
estimated appropriations
included in
of the
school
district's tax budget adopted pursuant to
section 5705.28
of the Revised Code
district as estimated by the board at the time
the resolution is adopted or as set forth in the annual
appropriation measure as most recently amended or supplemented;
and any governing board,
by
resolution adopted by a majority of
its members, may annually
direct the service center treasurer to
pay into the
education
foundation fund an amount not to exceed
one-half of one per cent
of the funds received by the governing
board pursuant to section
3317.11 of the Revised Code. Income from the investment of moneys in the fund shall be
paid into the fund. A board, by resolution adopted by a majority
of its members, may accept a trust created under section 3315.41
of the Revised Code for the investment of money in the
educational
foundation fund and direct the school district or service center
treasurer to pay to the trustee, the initial trust principal
contemplated by the instrument creating the trust. A board that
has accepted a trust created under section 3315.41 of the Revised
Code may do any of the following by resolution adopted by a
majority of its members: direct the school district or service
center
treasurer to
pay additional amounts to the trust principal,
amend the trust,
revoke the trust, or provide for payment of
compensation to the
trustee. Moneys in the fund shall be expended only by resolution
adopted by a majority of the members of the board for operating
or
capital costs of any existing or new and innovative program
designed to enhance or promote education within the district or
service
center,
such as scholarships for students or teachers. A board of education or governing board may appoint a
committee of
administrators to administer the education foundation
fund and to
make recommendations for the use of the fund. Members
of the
committee shall serve at the discretion of the appointing
board. Members shall receive no compensation, but may be
reimbursed for actual and necessary expenses incurred in the
performance of their official duties.
Sec. 3316.12. (A) No appropriation measure may be adopted
nor any expenditure made contrary to the financial recovery plan
adopted by a
school district financial planning
and supervision
commission. Any existing appropriation measure
inconsistent with
the adopted financial recovery plan is ineffective for
purposes of
any expenditures to the extent that it authorizes
expenditures in
excess of the revenues available after adoption
of the financial
recovery plan, and, if not amended by the commission, shall
be
amended promptly by the board of education of the school district
to be consistent with
the plan. Any appropriation measure prior
to approval
by the board of education of the school district
shall
be submitted to the commission for review to determine whether the
measure is consistent with the financial recovery plan. The
school district,
through the appropriate representatives of the
board of education and the
fiscal officer, shall cooperate with
the commission in this review. The
commission shall report any
modifications in the appropriation measure
considered necessary to
conform to the financial recovery plan. (B) Prior to giving a certificate of estimated resources or
amendment of it
to the school district, the county budget
commission shall consult with the commission, and the commission
shall revise the certificate or amended certificate in any
respect
in which the certificate or amended certificate is, in
its
judgment, inconsistent with the financial recovery plan. (C) Any tax budget of the school district shall be
consistent
with the financial recovery plan approved by the
commission. Before
submitting a tax budget to the county auditor,
the
school district board of education shall submit the tax budget
to the
commission for amendments. The commission
shall make such
modifications in the tax budget
as the commission determines to be
necessary to conform to the
financial recovery plan.
This division
does not apply to a school district for which the county budget
commission has waived the requirement to adopt a tax budget
pursuant to section 5705.281 of the Revised Code. (D) For purposes of the financial recovery plan, tax
budgets, and
certificates of estimated resources, the revenue
estimates shall
not include revenues conditioned upon future
favorable action by
the electorate of the school district or by
the general assembly or
congress, other than appropriations of
moneys for existing and
continuing programs at current levels.
The
estimate of revenues
for any month shall separately state and
designate as conditional
those revenues that are conditioned upon
the future issuance of
debt obligations, transfers of funds,
advances from funds,
payments or reimbursements from the sale of
debt obligations,
sale of capital assets of the
school district,
increases in or implementation of fees or other
charges, or
imposition of or increases in taxes, and
shall be accompanied by
documentation showing that the
officials with authority to act to
achieve realization of such
conditional revenues have acted in
time for realization of such
revenues in the month or months
indicated. In any event, there
shall not be included any source
or amount that in the judgment
of the commission is uncertain of
realization to form a
proper basis for financial planning or
budgeting.
Sec. 3318.07. The board of elections shall certify the
result of the election
to the tax commissioner, to the auditor of
the county or counties in which the
school district is located, to
the treasurer of the school district board, and
to the Ohio school
facilities
commission. The necessary tax levy for debt service on
the bonds shall be included in the annual tax budget that is
certified to the
county budget commission
or, if adoption of the
tax budget is waived under section 5705.281 of the Revised Code,
included among the tax rates required to be provided to the budget
commission under that section.
Sec. 5705.281.
If
Notwithstanding section 5705.28
of the
Revised Code, the county budget
commission has provided
for the
apportionment of the county undivided local government fund and
the
county undivided local government revenue assistance fund
under an alternative
method or formula basis pursuant to sections
5747.53 and 5747.63 of the
Revised Code for any
fiscal year, the
commission, by an affirmative vote of a majority of the
commission, including an affirmative vote by the county auditor,
may
waive the
requirement that the taxing
authority of a
subdivision or other taxing unit
entitled to a share of such
fund
adopt a tax budget
as provided under section
5709.28
5705.28 of
the Revised
Code,
or may
permit
but shall require such a taxing
authority to
adopt a tax budget
containing only
provide such
information as may be required by the
commission
to
apportion
those funds under the alternative method
or formula,
notwithstanding
any provision for a tax budget in the
resolution
approving the alternative
method or formula
perform its duties
under this chapter, including the rate of each of the
subdivision's or taxing unit's tax levies as divided under section
5705.04 of the Revised Code.
Sec. 5705.29. This section does not apply to a subdivision or
taxing unit for which the county budget commission has waived the
requirement to adopt a tax budget pursuant to section 5705.281 of
the Revised Code. The tax budget shall present the following
information in such detail as is prescribed by the auditor of
state, unless an alternative form of the budget is permitted under
section
5705.281 of the Revised Code: (A)(1) A statement of the necessary current operating
expenses for the ensuing fiscal year for each department and
division of the subdivision, classified as to personal services
and other expenses, and the fund from which such expenditures are
to be made. Except in the case of a school district, this
estimate may include a contingent expense not designated for any
particular purpose, and not to exceed three per cent of the total
amount of appropriations for current expenses. In the case of a
school district, this estimate may include a contingent expense
not designated for any particular purpose and not to exceed
thirteen per cent of the total amount of appropriations for
current expenses. (2) A statement of the expenditures for the ensuing fiscal
year necessary for permanent improvements, exclusive of any
expense to be paid from bond issues, classified as to the
improvements contemplated by the subdivision and the fund from
which such expenditures are to be made; (3) The amounts required for the payment of final
judgments; (4) A statement of expenditures for the ensuing fiscal
year
necessary for any purpose for which a special levy is
authorized,
and the fund from which such expenditures are to be
made; (5) Comparative statements, so far as possible, in
parallel
columns of corresponding items of expenditures for the
current
fiscal year and the two preceding fiscal years. (B)(1) An estimate of receipts from other sources than the
general property tax during the ensuing fiscal year, which shall
include an estimate of unencumbered balances at the end of the
current fiscal year, and the funds to which such estimated
receipts are credited; (2) The amount each fund requires from the general
property
tax, which shall be the difference between the
contemplated
expenditure from the fund and the estimated
receipts, as provided
in this section. The section of the
Revised Code under which the
tax is authorized shall be set
forth. (3) Comparative statements, so far as possible, in
parallel
columns of taxes and other revenues for the current
fiscal year
and the two preceding fiscal years. (C)(1) The amount required for debt charges; (2) The estimated receipts from sources other than the tax
levy for payment of such debt charges, including the proceeds of
refunding bonds to be issued to refund bonds maturing in the next
succeeding fiscal year; (3) The net amount for which a tax levy shall be made,
classified as to bonds authorized and issued prior to January 1,
1922, and those authorized and issued subsequent to such date,
and
as to what portion of the levy will be within and what in
excess
of the ten-mill limitation. (D) An estimate of amounts from taxes authorized to be
levied in excess of the ten-mill limitation on the tax rate, and
the fund to which such amounts will be credited, together with
the
sections of the Revised Code under which each such tax is
exempted
from all limitations on the tax rate. (E)(1) A board of education may include in its budget for
the fiscal year in which a levy proposed under section 5705.194,
5705.21, or 5705.213, or the original levy under section 5705.212
of the Revised Code is first extended on the tax list and
duplicate an estimate of expenditures to be known as a voluntary
contingency reserve balance, which shall not be greater than
twenty-five per cent of the total amount of the levy estimated to
be available for appropriation in such year. (2) A board of education may include in its budget for the
fiscal year following the year in which a levy proposed under
section 5705.194, 5705.21, or 5705.213, or the original levy
under
section 5705.212 of the Revised Code is first extended on
the tax
list and duplicate an estimate of expenditures to be
known as a
voluntary contingency reserve balance, which shall not
be greater
than twenty per cent of the amount of the levy
estimated to be
available for appropriation in such year. (3) Except as provided in division (E)(4) of this section,
the full amount of any reserve balance the board includes in its
budget shall be retained by the county auditor and county
treasurer out of the first semiannual settlement of taxes until
the beginning of the next succeeding fiscal year, and thereupon,
with the depository interest apportioned thereto, it shall be
turned over to the board of education, to be used for the
purposes
of such fiscal year. (4) A board of education, by a two-thirds vote of all
members of the board, may appropriate any amount withheld as a
voluntary contingency reserve balance during the fiscal year for
any lawful purpose, provided that prior to such appropriation the
board of education has authorized the expenditure of all amounts
appropriated for contingencies under section 5705.40 of the
Revised Code. Upon request by the board of education, the county
auditor shall draw a warrant on the district's account in the
county treasury payable to the district in the amount requested. (F)(1) A board of education may include a spending reserve
in its budget for fiscal years ending on or before
June 30, 2002.
The spending reserve shall consist of an estimate
of expenditures
not to exceed the district's spending reserve
balance. A
district's spending reserve balance is the amount by
which the
designated percentage of the district's
estimated personal
property taxes to be settled during the calendar year in which
the
fiscal year ends exceeds the estimated amount of personal
property
taxes to be so settled and received by the district
during that
fiscal year. Moneys from a spending reserve shall be
appropriated
in accordance with section 133.301 of the Revised
Code. (2) For the purposes of computing a school district's
spending
reserve balance for a fiscal year, the designated
percentage shall be as
follows:
Fiscal year ending in: |
Designated percentage |
1998 |
50% |
1999 |
40% |
2000 |
30% |
2001 |
20% |
2002 |
10% |
(G) Except as otherwise provided in this division, the
county budget
commission shall not reduce the taxing authority of
a subdivision as a
result of the creation of a reserve balance
account. Except as
otherwise provided in this division, the
county budget commission shall not
consider the amount in a
reserve balance account of a township, county, or
municipal
corporation as an
unencumbered balance or as revenue for the
purposes of division
(E)(3) or (4) of section 5747.51 or division
(E)(3) or (4)
of section 5747.62 of the Revised Code. The county
budget commission may
require documentation of the reasonableness
of the reserve balance held in any
reserve balance account. The
commission shall consider any amount in a
reserve balance account
that it determines to be unreasonable as unencumbered
and as
revenue for the purposes of sections 5747.51 and 5747.62 of the
Revised Code and may take such amounts into consideration
when
determining whether to reduce the taxing authority of a
subdivision.
Sec. 5705.30. This section does not apply to a subdivision
for
which the county budget commission has waived the requirement
to adopt a tax
budget under section 5705.281 of the Revised Code. In addition to the information required by
section 5705.29 of
the Revised Code, the budget of each
subdivision and school
library district shall include such other
information as is
prescribed by the auditor of state
unless an alternative
form of
the budget is permitted under section 5705.281 of the Revised
Code.
At least two copies of the budget shall be filed in the
office of the
fiscal officer of the subdivision for public
inspection not less
than ten days before its adoption by the
taxing authority, and
such taxing authority shall hold at least
one public hearing
thereon, of which public notice shall be given
by at least one
publication not less than ten days prior to the
date of hearing
in the official publication of such subdivision,
or in a
newspaper having general circulation in the subdivision.
The
budget, after adoption, shall be submitted to the county
auditor
on or before the twentieth day of July, or in the case of
a
school district, by the twentieth day of January. The tax
commissioner may prescribe a later date for the submission of a
subdivision's tax budget. Any subdivision that fails to submit
its budget to the county auditor on or before the twentieth day
of
July, unless the commissioner on or before the twentieth day
of
July prescribes a later date for submission of the budget by
that
subdivision, shall not receive an apportionment from the
undivided
local government fund distribution for the ensuing
calendar year,
unless upon review of the matter the commissioner
determines that
the budget was adopted by the subdivision on or
before the
fifteenth day of July, but was not submitted to the
county auditor
by the twentieth day of July or the later time
prescribed by the
commissioner because of ministerial error by
the subdivision or
its officers, employees, or other
representatives.
Sec. 5705.31. The county auditor shall present to the
county
budget commission the annual tax budgets submitted
under
sections
5705.01 to 5705.47 of the Revised Code, together
with an
estimate
prepared by
the auditor of the amount of
any
state
levy, the rate
of any school tax levy as previously
determined,
the tax
commissioner's estimate of the amount to be
received in
the county
library and local government support fund,
the tax rates provided
under section 5705.281 of the Revised Code if adoption of the tax
budget was waived under that section,
and such
other
information
as the commission requests or the tax
commissioner
prescribes.
The
budget commission shall examine
such
budget and
ascertain the
total amount proposed to be raised
in the
county for
the purposes
of each subdivision and other
taxing units
in the
county. The commission shall ascertain that the following levies
have
been properly authorized and, if so authorized, shall
approve them
without modification: (A) All levies in excess of the ten-mill limitation; (B) All levies for debt charges not provided for by levies
in excess of the ten-mill limitation, including levies necessary
to pay notes issued for emergency purposes; (C) The levies prescribed by division (B) of sections
742.33
and 742.34 of the Revised Code; (D)
Except as otherwise provided in this division, a
minimum
levy within the ten-mill limitation for the
current
expense and
debt service of each subdivision or taxing
unit, which
shall equal
two-thirds of the average levy for
current expenses
and debt
service allotted within the
fifteen-mill limitation to
such
subdivision or taxing unit during
the last five years the
fifteen-mill limitation was in effect
unless such subdivision or
taxing unit requests an amount
requiring a lower rate. Except as
provided in section 5705.312
of the Revised Code, if the levies
required in divisions (B) and
(C) of this section for the
subdivision or taxing unit equal or
exceed the entire minimum levy
of the subdivision as fixed, the
minimum levies of the other
subdivisions or taxing units shall be
reduced by the commission to
provide for the levies and an
operating levy for the subdivision.
Such additional levy shall
be deducted from the minimum levies of
each of the other
subdivisions or taxing units, but the operating
levy for a school
district shall not be reduced below a figure
equivalent to
forty-five per cent of the millage available within
the ten-mill
limitation after all the levies in divisions (B) and
(C) of this
section have been provided for. If a municipal corporation and a township have entered into
an
annexation agreement under section 709.192 of the Revised
Code
in
which they agree to reallocate their shares of the minimum
levies established
under this division and if that annexation
agreement is submitted along with
the
annual tax budget of both
the township and the municipal
corporation, then, when determining
the minimum levy under this
division, the auditor shall allocate,
to the extent possible, the
minimum levy for that municipal
corporation and township in
accordance with their annexation
agreement. (E) The levies prescribed by section 3709.29 of the
Revised
Code. Divisions (A) to (E) of this section are mandatory and
commissions shall be without discretion to reduce such minimum
levies except as provided in such divisions. If any debt charge is omitted from the budget, the
commission
shall include it therein.
Sec. 5705.32. (A) The county budget commission shall adjust
the estimated
amounts required from the general property tax for
each fund, as shown by
such
the tax
budgets
or other information
required to be provided under section 5705.281 of the Revised
Code, so as to bring the tax levies required therefor within the
limitations specified in sections 5705.01 to 5705.47 of the
Revised Code, for
such levies, but no levy shall be reduced below
a minimum fixed by law. The
commission may revise and adjust the
estimate of balances and receipts from
all sources for each fund
and shall determine the total appropriations that
may be made
therefrom. (B) The commission shall fix the amount of the county
library and local
government support fund to be distributed to
each board of public library
trustees that has qualified under
section 5705.28 of the Revised Code for
participation in the
proceeds of such fund. The amount paid to all libraries
in the
county from such fund shall never be a smaller per cent of the
fund
than the average of the percentages of the county's
classified taxes that were
distributed to libraries in 1982, 1983,
and 1984, as determined by the county
auditor. The commission
shall base the amount for distribution on the needs
of such
library for the construction of new library buildings, parts of
buildings, improvements, operation, maintenance, or other
expenses. In
determining the needs of each library board of
trustees, and in calculating
the amount to be distributed to any
library board of trustees on the basis of
its needs, the
commission shall make no reduction in its allocation from the
fund
on account of additional revenues realized by a library from
increased
taxes or service charges voted by its electorate, from
revenues received
through federal or state grants, projects, or
programs, or from grants from
private sources. (C) Notwithstanding the fact that alternative methods of
financing such needs
are available, after fixing the amount to be
distributed to libraries, the
commission shall fix the amount, if
any, of the county library and local
government support fund to be
distributed to each board of township park
commissioners, the
county, and each municipal corporation in accordance with
the
following: (1) Each municipal corporation in the county shall receive a
per cent of the
remainder that equals the per cent that the county
auditor determines the
classified property taxes originating in
such municipal corporation in 1984
were of the total of all of the
county's classified property taxes in 1984.
The commission may
deduct from this amount any amount that the budget
commission
allows to the board of township park commissioners of a township
park district, the boundaries of which are coextensive with or
contained
within the boundaries of the municipal corporation. (2) The county shall receive a per cent of the remainder
that equals the per
cent that the county auditor determines the
classified property taxes
originating outside of the boundaries of
municipal corporations in the county
in 1984 were of the total of
all of the county's classified property taxes in
1984. The
commission may deduct from this amount any amount that the budget
commission allows to the board of township park commissioners of a
township
park district, the boundaries of which are not
coextensive with or contained
within those of any municipal
corporation in the county. (D) The commission shall separately set forth the amounts
fixed and
determined under divisions (B) and (C) of this section
in the "official
certificate of estimated resources," as provided
in section 5705.35 of the
Revised Code, and separately certify
such amount to the county auditor who
shall be guided thereby in
the distribution of the county library and local
government
support fund for and during the fiscal year. In determining such
amounts, the commission shall be guided by the estimate certified
by the tax
commissioner and presented by the auditor under section
5705.31 of the Revised
Code, as to the total amount of revenue to
be received in the county library
and local government support
fund during such fiscal year. (E)(1) At least five days before the date of any meeting at
which the budget
commission plans to discuss the distribution of
the county library and local
government support fund, it shall
notify each legislative authority and board
of public library
trustees, county commissioners, and township park
commissioners
eligible to participate in the distribution of the fund of the
date, time, place, and agenda for the meeting. Any legislative
authority or
board entitled to notice under this division may
designate an officer or
employee of such legislative authority or
board to whom the commission shall
deliver the notice. (2) Before the final determination of the amount to be
allotted to each
subdivision from any source, the commission shall
permit representatives of
each subdivision and of each board of
public library trustees to appear before
it to explain its
financial needs. (F) If any public library receives and expends any funds
allocated to it
under this section for the construction of new
library buildings or parts of
buildings, such library shall be
free and open to the inhabitants of the
county in which it is
located. Any board of library trustees that receives
funds under
this section and section 5747.48 of the Revised Code shall have
its financial records open for public inspection at all reasonable
times.
Sec. 5705.34. When the budget commission has completed its
work with respect
to a tax budget
or other information required to
be provided under section 5705.281 of the Revised Code, it shall
certify its action to the taxing authority,
together
with an
estimate by the county auditor of the rate of each tax necessary
to be
levied by the taxing authority within its subdivision or
taxing unit, and what
part thereof is in excess of, and what part
within, the ten-mill tax
limitation. The certification shall also
indicate the date on
which each tax levied by the taxing authority
will expire.
If a taxing authority levies a tax for a fixed sum of money
or to pay debt
charges for the tax year for which the tax budget
is prepared, and
a payment on account of that tax
is payable to
the taxing authority for the tax year
under section 5727.85 or
5727.86 of the Revised Code, the county auditor,
when estimating
the rate at which
the tax shall be levied in the current year,
shall estimate the rate necessary
to raise the required sum less
the estimated amount of any payments made for
the tax year to a
taxing unit for fixed-sum levies under sections
5727.85 and
5727.86 of the
Revised Code. The estimated rate shall be the rate
of the
levy that the budget commission certifies with its action
under this
section. Each taxing authority, by ordinance or resolution, shall
authorize the necessary tax levies and certify them to the county
auditor
before the first day of October in each year, or at such
later date as is
approved by the tax commissioner, except that the
certification by a board of
education shall be made by the first
day of April or at such later date as is
approved by the
commissioner, and except that a township board of park
commissioners that is appointed by the board of township trustees
and oversees
a township park district that contains only
unincorporated territory shall
authorize only those taxes approved
by, and only at the rate approved by, the
board of township
trustees as required by division (C) of section 511.27 of
the
Revised Code. If the levying of a tax to be placed on the
duplicate of
the current year is approved by the electors of the
subdivision under sections
5705.01 to 5705.47 of the Revised Code;
if the rate of a school district tax
is increased due to the
repeal of a school district income tax and property
tax rate
reduction at an election held pursuant to section 5748.04 of the
Revised Code; or if refunding bonds to refund all or a part of the
principal
of bonds payable from a tax levy for the ensuing fiscal
year are issued or
sold and in the process of delivery, the budget
commission shall reconsider
and revise its action on the budget of
the subdivision or school library
district for whose benefit the
tax is to be levied after the returns of such
election are fully
canvassed, or after the issuance or sale of such refunding
bonds
is certified to it.
Sec. 5705.341. Any person required to pay taxes on real,
public utility, or tangible personal property in any taxing
district or other political subdivision of this state may appeal
to the board of tax appeals from the action of the county budget
commission of any county which relates to the fixing of uniform
rates of taxation and the rate necessary to be levied by each
taxing authority within its subdivision or taxing unit and which
action has been certified by the county budget commission to the
taxing authority of any political subdivision or other taxing
district within the county. Such appeal shall be in writing and shall
specify, in
detail,
set forth
the tax rate complained of and the reason that such a
tax
rate is
not necessary to produce the revenue needed by the
taxing
district
or political subdivision for the ensuing fiscal
year as
those
needs are set out in the tax budget of
said taxing
unit
or, if adoption of a tax budget was waived under section
5705.281 of the Revised Code, as set out in such
other information
the district or subdivision was required to provide under that
section, or
that
the action of the budget commission
appealed
from
does not
otherwise comply with sections 5705.01 to
5705.47 of
the
Revised
Code. The notice of appeal shall be filed
with the
board
of tax
appeals, and a true copy thereof shall be
filed with
the
tax
commissioner, the county auditor, and with the
fiscal
officer
of
each taxing district or political subdivision
authorized to
levy
the tax complained of, and such notice of
appeal and copies
thereof must be filed within thirty days after
the budget
commission has certified its action as provided by
section
5705.34
of the Revised Code. Such notice of appeal and
the
copies thereof
may be filed either in person or by certified
mail. If filed by
certified mail, the date of the United States
postmark placed on
the sender's receipt by the postal employee to
whom the notice of
appeal is presented shall be treated as the
date of filing. Prior to filing the appeal provided by this section, the
appellant shall deposit with the county auditor of the county or,
in the event the appeal concerns joint taxing districts in two or
more counties, with the county auditor of the county with the
greatest valuation of taxable property the sum of five hundred
dollars to cover the costs of the proceeding. The county auditor
shall forthwith issue
his
a pay-in order and pay such money into
the
county treasury to the credit of the general fund. The
appellant
shall produce the receipt of the county treasurer for
such deposit
and shall file such receipt with the notice of
appeal. The board of tax appeals shall forthwith consider the
matter
presented on appeal from the action of the county budget
commission and may modify any action of the commission with
reference to the fixing of tax rates, to the end that no tax rate
shall be levied above that necessary to produce the revenue
set
out in the budget of
needed by the taxing district or political
subdivision
as necessary for the ensuing fiscal year and to the
end that the
action of the budget commission appealed from shall
otherwise be
in conformity with sections 5705.01 to 5705.47 of the
Revised
Code. The findings of the board of tax appeals shall be
substituted for the findings of the budget commission and shall
be
certified to the county auditor and the taxing authority of
the
taxing district or political subdivision affected as the
action of
such budget commission under sections 5705.01 to
5705.47 of the
Revised Code and to the tax commissioner. The board of tax appeals shall promptly prepare a cost bill
listing the expenses incurred by the board in conducting any
hearing on the appeal and certify the cost bill to the county
auditor of the county receiving the deposit for costs, who shall
forthwith draw
his
a warrant on the general fund of the county in
favor of the person or persons named in the bill of costs
certified by the board of tax appeals. In the event the appellant prevails, the board of tax
appeals
promptly shall direct the county auditor to refund the
deposit to
the appellant and the costs shall be taxed to the
taxing district
or political subdivision involved in the appeal.
The county
auditor shall withhold from any funds then or
thereafter in
his
the auditor's
possession belonging to the taxing district or
political
subdivision named in the order of the board of tax
appeals and
shall reimburse the general fund of the county. If the appellant fails, the costs shall be deducted from
the
deposit provided for in this section and any balance which
remains
shall be refunded promptly to the appellant by warrant of
the
county auditor drawn on the general fund of the county. Nothing in this section or any section of the Revised Code
shall permit or require the levying of any rate of taxation,
whether within the ten-mill limitation or whether the levy has
been approved by the electors of the taxing district, the
political subdivision or the charter of a municipal corporation
in
excess of such ten-mill limitation, unless such rate of
taxation
for the ensuing fiscal year is clearly required by a
budget
or
appropriation measure of the
taxing district or political
subdivision properly
and lawfully
advertised, adopted, and filed
pursuant to the
provisions of
sections 5705.01 to 5705.47 of the
Revised Code
under this chapter. In the event more than one appeal is filed involving the
same
taxing district or political subdivision, all such appeals
may be
consolidated by the board of tax appeals and heard at the
same
time. Nothing herein contained shall be construed to bar or
prohibit the tax commissioner from initiating an investigation or
hearing on
its
the commissioner's own motion. The tax commissioner shall adopt and issue such orders,
rules, and instructions, not inconsistent with law, as
he
the
commissioner deems
necessary, as to the exercise of the powers and
the discharge of
the duties of any particular county budget
commission, county
auditor, or other officer which relate to the
budget, the
assessment of property, or the levy and collection of
taxes. The
commissioner shall cause the orders and instructions
issued by
him
the commissioner
to be obeyed.
Sec. 5705.35. (A) The certification of the budget
commission to the taxing authority of each subdivision or taxing
unit, as set forth in section 5705.34 of the Revised Code, shall
show the various funds of such subdivisions other than funds to
be
created by transfer and shall be filed by the county budget
commission with such taxing authority on or before the first day
of March in the case of school districts and on or before the
first day of September in each year in the case of all other
taxing authorities. There shall be set forth on the credit side
of each fund the estimated unencumbered balances and receipts,
and
if a tax is to be levied for such fund, the estimated revenue
to
be derived therefrom, the rate of the levy, and what portion
thereof is within, and what in excess of, the ten-mill tax
limitation, and on the debit side, the total appropriations that
may be made therefrom. Subject to division (G) of section 5705.29
of the Revised Code, any reserve balance in an account established
under section 5705.13 of the Revised Code for the purpose
described in
division
(A)(1) of that section, and the principal of
a nonexpendable trust
fund established under section 5705.131 of
the Revised Code and any additions
to principal arising from
sources other than the reinvestment of investment
earnings arising
from that fund, are not unencumbered balances for the
purposes of
this
section. There shall be attached to the
certification a
summary,
which shall be known as the "official certificate of
estimated
resources," that shall state the total estimated
resources
of each fund of the subdivision that are available for
appropriation
in the fiscal year, other than funds to be created
by transfer,
and a statement of the amount of the total tax
duplicate of the
school district to be used in the collection of
taxes for the
following calendar year. Before the end of the
fiscal year, the
taxing authority of each subdivision and other
taxing unit shall
revise its tax budget, if one was adopted, so
that the total contemplated expenditures
from any fund during the
ensuing fiscal year will not exceed the
total appropriations that
may be made from such fund, as
determined by the budget commission
in its certification; and
such revised budget shall be the basis
of the annual
appropriation measure. (B)(1) Except as otherwise provided in division (B)(2) of
this section, revenues from real property taxes scheduled to be
settled on or before the tenth day of August and the fifteenth
day
of February of a fiscal year under divisions (A) and (C) of
section 321.24 of the Revised Code, and revenue from taxes levied
on personal property used in business scheduled to be settled on
or before the thirty-first day of October and the thirtieth day
of
June of a fiscal year under divisions (B) and (D) of section
321.24 of the Revised Code shall not be available for
appropriation by a board of education prior to the fiscal year in
which such latest scheduled settlement date occurs, except that
moneys advanced to the treasurer of a board of education under
division (A)(2)(b) of section 321.34 of the Revised Code shall be
available for appropriation in the fiscal year in which they are
paid to the treasurer under such section. If the date for any
settlement of taxes is extended under division (E) of section
321.24 of the Revised Code, the latest date set forth in
divisions
(A) to (D) of that section shall be used to determine
in which
fiscal year the revenues are first available for
appropriation. (2) Revenues available for appropriation by a school
district during a fiscal year may include amounts borrowed in
that
fiscal year under section 133.301 of the Revised Code in
anticipation of the collection of taxes that are to be included
in
the settlements made under divisions (C) and (D) of section
321.24
of the Revised Code in the ensuing fiscal year.
Sec. 5705.38. (A) This division does not apply to school
district appropriation measures. On or about the first day of
each year, the taxing authority of each subdivision or other
taxing unit shall pass an appropriation measure, and thereafter
during the year it may pass any supplemental appropriation
measures as it finds necessary, based on the revised tax budget
and
or the official certificate of estimated resources or
amendments
of the certificate.
If adoption of a tax budget was
waived under
section
5705.281 of the Revised Code, appropriation
measures shall
be based on the
official certificate of estimated
resources. If
it desires to postpone the
passage of the annual
appropriation
measure until an amended certificate is
received
based on the
actual balances, it may pass a temporary
appropriation measure for
meeting the ordinary expenses of the
taxing unit until no later
than the first day of April of the
current year, and the
appropriations made in the temporary
measure
shall be chargeable
to the appropriations in the annual
appropriation measure for that
fiscal year when passed. (B) A board of education shall pass its annual
appropriation
measure by the first day of October. If, by the
first day of
October, a board has not received either the amended
certificates
of estimated resources required by division (B) of
section 5705.36
of the Revised Code or certifications that no
amended certificates
need be issued, the adoption of the annual
appropriation measure
shall be delayed until the amended
certificates or certifications
are received. Prior to the
passage of the annual appropriation
measure, the board may pass a
temporary appropriation measure for
meeting the ordinary expenses
of the district until it passes an
annual appropriation measure,
and appropriations made in the
temporary measure shall be
chargeable to the appropriations in the
annual appropriation
measure for that fiscal year when passed.
During the fiscal year
and after the passage of the annual
appropriation measure, a
district may pass any supplemental
appropriation measures as it
finds necessary, based on the revised
tax budget
and
or the official
certificate of estimated resources
or
amendments of the
certificate.
School district appropriation
measures shall be in
the form as the auditor of state, after
consultation with the tax
commissioner, prescribes. (C) Appropriation measures shall be classified so as to
set
forth separately the amounts appropriated for each office,
department, and division, and, within each, the amount
appropriated for personal services. In the case of a municipal
university, the board of directors of which have assumed, in the
manner provided by law, custody and control of the funds of the
university, funds shall be appropriated as a lump sum for the use
of the university.
Sec. 5705.51. (A) As used in this section: (1) "Indirect debt limit" means such limitation, in effect
at the time of issuance, upon the issuance of unvoted general
obligation bonds, notes, or certificates of indebtedness by a
subdivision as results from a restriction on the amount of
unvoted
taxes which may be levied annually upon the general tax
lists and
duplicates. (2) "Direct debt limit" means those respective limitations
on the principal amount of net indebtedness which may be created
or incurred by a municipal corporation, school district, county,
or township, imposed by sections 133.05, 133.06, 133.07, and
133.09 of the Revised Code. (3) "Ten-mill limit" means unvoted taxes of ten mills
annually on each dollar of tax valuation of property on the
general tax lists and duplicates. (4) "One per cent limit" means unvoted taxes at such rates
upon the tax value as amounts to one per cent annually of the
true
value in money of property that is listed on the general tax
lists
and duplicates. (5) "Exempt obligations" means unvoted general obligation
bonds, notes, and certificates of indebtedness of a municipal
corporation, school district, county, or township that are
excluded, exempted, or not considered in calculating or
ascertaining the direct debt limit of such a subdivision; and
also
includes unvoted general obligation bonds, notes, and
certificates
of indebtedness of a municipal corporation if the
ordinance
authorizing their issuance provides that the debt
charges thereon,
or, in the case of bond anticipation notes, the
debt charges on
the bonds in anticipation of which they are
issued, shall be paid
from lawfully available municipal income
taxes to the extent
needed to meet such debt charges, and
contains a covenant, hereby
authorized, to appropriate annually
from such municipal income
taxes such amount as is necessary to
meet such annual debt
charges, and further makes provision that
any ad valorem property
taxes which are provided for pursuant to
section 133.22 or 133.23
of the Revised Code shall, in addition
to any other reduction
permitted by those sections, be reduced by
the amount of such
municipal income taxes to be applied to such
debt charges in
compliance with such covenant. (B) For the purposes of calculating the indirect debt
limit,
the debt charges on outstanding or proposed exempt
obligations
required to be taken into consideration in
determining the
indirect debt limit shall first be allocated to
the computed
amount of taxes in excess of the ten-mill limit that
would result
if ad valorem property taxes were levied to the full
extent of the
one per cent limit, and any balance of such debt
charges shall be
allocated to the ten-mill limit. This section
does not enlarge
the direct debt limits. (C) Upon request of the bond issuing authority or the
fiscal
officer of a subdivision, the appropriate county auditor
or county
auditors shall promptly certify all data necessary to
make the
determinations under division (B) of this section and to
ascertain
the indirect debt limits, including, for each
overlapping
subdivision, the tax value and the true value in
money of property
on the general tax lists and duplicates of the
subdivision, stated
separately for each classification of
property the tax value of
which is determined by applying a
different percentage to true
value, the applicable debt charges,
and such other data as is
necessary for the purpose. For such
purpose, the aggregate true
value in money of each such
classification of property may be
determined by application of
the appropriate mathematical factor
to the aggregate tax value of
such classification of property on
the general tax lists and
duplicates. The fiscal officer of each
overlapping subdivision
and the tax commissioner shall promptly
provide to the county
auditor such additional information as is
needed by the county
auditor to make the certification required by
this division,
including certification to the county auditor by
each such fiscal
officer as to the then exempt obligations of the
subdivision.
The certificate of the county auditor shall be
conclusive as to
the data therein set forth for the purposes of
determining the
indirect debt limit. The calculations and
certifications
provided for in this section relating to the one
per cent limit
need not be made or provided where the annual debt
charges
required to be taken into consideration in ascertaining
the
indirect debt limit will not exceed the ten-mill limit. (D) A municipal corporation which has outstanding exempt
obligations supported by municipal income taxes as provided in
division (A)(5) of this section shall, to the extent necessary
therefor, levy and continue to levy such income tax and apply the
proceeds thereof in accordance with its covenants made in the
issuance of such obligations, and to such extent such tax shall
not be subject to diminution by initiative or referendum, or
diminution by statute unless provision is made therein for an
adequate substitute therefor, other than unvoted taxes on the
general tax lists and duplicates, assigned by law to such
purpose. (E) If the tax budget
or the official certificate of
estimated resources of a subdivision shows that funds
available
for the purpose, including municipal income taxes under
division
(D) of this section, but excluding unvoted taxes within
the
ten-mill limit, will be insufficient to pay the debt charges
on
all outstanding obligations of the subdivision that have been
shown as exempt obligations on any certificate by the fiscal
officer delivered to the county auditor pursuant to division (C)
of this section, whether or not qualifying as such in any
subsequent certificate, sections 5705.31 and 5705.32 of the
Revised Code shall be specially applied as follows with respect
to
the debt charges on such obligations: (1) The amount of such debt charges and the debt charges
on
other unvoted general obligations of the subdivision, not
otherwise provided for, shall be charged against the minimum levy
of such subdivision provided pursuant to division (D) of section
5705.31 of the Revised Code to the full amount of such minimum
levy, if necessary, without preserving to such subdivision any
operating levy within the ten-mill limit; (2) If the debt charges on such obligations, and on any
other outstanding unvoted general obligations of the subdivision
not otherwise provided for, exceed the minimum levy of such
subdivision, there shall be levied millage upon the tax value of
property on the general tax lists and duplicates of the
subdivision in excess of the ten-mill limit, but within the one
per cent limit as to any property, in such amounts as are
necessary to make up such deficiency to the extent that such
deficiency does not exceed the debt charges, not otherwise
provided for, on the exempt obligations referred to in this
division; (3) Only if the debt charges on such exempt obligations of
the subdivision are not fully provided for after application of
divisions (E)(1) and (2) of this section, the balance of such
debt
charges shall be provided by adjustment of other minimum
levies
pursuant to division (D) of section 5705.31 of the Revised
Code. If the subdivision is a municipal corporation that by
charter
provides a tax-rate limitation pursuant to section
5705.18 of the
Revised Code, divisions (E)(1), (2), and (3) of
this section shall
be applied only in a manner consistent with
the applicable charter
provisions. If a levy for current
operating expenses, whether or
not part of a levy for other
purposes, is to be provided under
such charter in lieu of a
minimum levy provided by division (D) of
section 5705.31 of the
Revised Code, as a first step, such charter
levy shall be reduced
by the amount of the levy for debt charges
on such exempt
obligations only if and to the extent provided by
such charter,
and if no part of such debt charges is to be paid
from a levy
within the limitations imposed by the charter, the
full amount of
such debt charges shall be considered the
deficiency under
division (E) (2) of this section. The levy for
such debt charges
under such subdivision shall not exceed any
applicable charter
limitation. Any references in applicable
charter provisions to
the limitations provided by the constitution
or laws or to a
ten-mill limitation of Section 2, Article XII,
Ohio Constitution,
shall be viewed by the county budget commission
as meaning the
one per cent limit applicable under this section.
Division
(E)(3) of this section shall not be applied to reduce any
levy
within a charter tax-rate limitation. This section does not alter the right of holders of exempt
obligations to share equally in taxes levied within the ten-mill
limit nor the general obligation character of such exempt
obligations, and the full faith and credit of the subdivision is
pledged thereto. (F) If any levy is made under division (E)(2) of this
section, the amount of millage to be applied to tax values on the
general tax lists and duplicates shall be determined for each
classification of property the tax value of which is computed by
applying a different percentage to true value. The millage rates
applied to such classifications of property shall be calculated
to
produce revenues in the aggregate amount to be provided under
division (E)(2) of this section, provided that no such millage
shall be added to the taxes on property that is already taxed to
the full extent of the one per cent limit, and the millage on
each
other classification of property shall not result in a tax
thereon
in excess of the one per cent limit, but the millage
amount levied
under division (E)(2) of this section shall be the
same as to all
classifications of property which may be taxed at
the same millage
without exceeding the one per cent limit. In
any event, the
millage amount levied under division (E)(2) of
this section on all
land and improvements thereon in the
subdivision shall be the
same. (G) Nothing in this section shall be applied to impair the
authority of a municipal corporation under section 5705.18 of the
Revised Code. Levies which are authorized by the charter of a
municipal corporation without necessity for further vote and
which
are available for debt charges shall continue to be treated
as
levies outside the ten-mill limit and outside the one per cent
limit in determining the indirect debt limit.
Section 2. That existing sections 118.13, 325.03, 325.14,
325.15, 3315.40, 3316.12,
3318.07, 5705.281, 5705.29, 5705.30,
5705.31, 5705.32,
5705.34,
5705.341, 5705.35, 5705.38, and 5705.51
of the Revised
Code are
hereby repealed.
Section 3. The amendments by this act to sections 325.03,
325.14, and 325.15 of the Revised Code conform the language of the
sections to the exact language in which they were passed in Sub.
H.B. 712 of the 123rd General Assembly. Because of an
unintentional computer formatting translation error, enrolled Sub.
H.B. 712 as it affected the three sections was not printed in the
exact language in which it was passed. The error, and thus the
amendments of this act correcting it, are nonsubstantive for three
reasons. First, study of the schedule sequencing in divisions
(A), (B), (C), and (D) of section 325.03 of the Revised Code, both
independently and in comparison with the schedule sequencing in
related sections 325.04, 325.06, 325.08, 325.09, and 325.10 of the
Revised Code, indicates erroneous schedule sequence labeling in
section 325.03 of the Revised Code. Second, study of the schedule
sequencing and pay differentials in sections 325.14 and 325.15 of
the Revised Code, both independently and in comparison with the
schedule sequencing and pay differentials in related section
325.11 of the Revised Code, indicate erroneous schedule sequence
and pay differential labeling in sections 325.14 and 325.15 of the
Revised Code. And finally, "calendar" is misspelled in sections
325.03, 325.14, and 325.15 of the Revised Code. For these
reasons, the amendments of this act to sections 325.03, 325.14,
and 325.15 of the Revised Code are to be construed as having the
effects specified in division (A) of section 1.30 of the Revised
Code.
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