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Sub. H. B. No. 129As Passed by the SenateAs Passed by the Senate
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
SENATORS Blessing, Shoemaker, Hagan
A BILL
To amend sections 118.13, 325.03, 325.14, 325.15,
3315.40, 3316.12, 3316.20, 3317.025, 3317.026,
3317.027, 3317.028, 3317.0210, 3317.0211, 3318.07,
5705.281, 5705.29,
5705.30, 5705.31,
5705.32,
5705.34, 5705.341,
5705.35, 5705.38, 5705.391,
5705.51, and 5727.84 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, to require
that certain adjustments in state aid be reduced if
a school district received a grant from the
catastrophic expenditures account for the same
reason that the adjustment was made, to modify the
notification procedure for potential school
district fiscal deficits, to revise the percentages
of the kilowatt-hour and natural gas tax receipts
that are credited to the school district and local
government property tax replacement funds, to
modify the manner of recomputing basic aid for
school districts affected by bankrupt taxpayers,
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, 3316.20, 3317.025, 3317.026, 3317.027, 3317.028,
3317.0210, 3317.0211, 3318.07,
5705.281, 5705.29, 5705.30,
5705.31,
5705.32, 5705.34,
5705.341,
5705.35, 5705.38, 5705.391,
5705.51, and 5727.84 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. 3316.20. (A)(1) The school district solvency
assistance fund
is hereby created in the state treasury, to
consist of such amounts designated
for the purposes of the fund by
the general assembly. The fund shall be used
to provide
assistance and grants to school
districts to enable them to
remain
solvent and
to pay unforseeable expenses of a temporary or
emergency nature that they are
unable to pay from existing
resources. (2) There is hereby created within the fund
an account known
as
the school district shared resource account, which shall
consist
of money appropriated to it by the general assembly. The
money in
the account shall be used solely for solvency assistance
to school
districts that have been declared under division (B) of
section 3316.03
of the Revised Code to be in a state
of
fiscal
emergency. (3) There is hereby created within the fund an account known
as
the catastrophic expenditures account, which shall consist of
money
appropriated to the account by the general assembly plus all
investment
earnings of the fund. Money in the account shall be
used solely
for the following: (a) Solvency assistance to school districts that have been
declared under division (B) of section 3316.03 of the
Revised Code
to be
in a state of fiscal emergency, in
the event
that all
money
in the shared resource account is utilized for
solvency
assistance; (b) Grants to school districts
under division (C) of this
section. (B) Solvency assistance payments under division
(A)(2) or
(3)(a) of this section shall be made
from
the fund by the
superintendent of public
instruction in accordance with rules
adopted by the
director of
budget and management, after
consulting with the superintendent,
specifying approval criteria
and
procedures
necessary for administering the fund. The fund shall be reimbursed for any solvency assistance
amounts paid under division (A)(2) or
(3)(a) of this
section not
later
than the
end of the second fiscal year following the fiscal
year in which the
solvency assistance payment was made. If not
made
directly by
the
school district, such reimbursement shall be
made by the director of budget
and
management from the amounts the
school district would otherwise receive
pursuant to sections
3317.022 to 3317.025 of the
Revised Code,
or from any other funds
appropriated for the district by the general
assembly.
Reimbursements shall be credited to the respective account from
which the solvency assistance paid to the district was deducted. (C) The superintendent of public instruction may make
recommendations, and the controlling board may
grant money from
the catastrophic expenditures
account to any school district that
suffers an unforeseen
catastrophic event that severely depletes
the district's financial
resources.
The superintendent shall make
recommendations for the grants in accordance with rules adopted by
the director of budget and management, after consulting with the
superintendent. A school district shall not
be required to repay
any
grant awarded to the district under this
division, unless the
district receives money from
this state or a third party,
including an agency of
the
government of the United States,
specifically for the
purpose
of compensating the district for
revenue lost or expenses incurred as a result of
the
unforeseen
catastrophic
event.
If a school district receives a grant from the
catastrophic expenditures account on the basis of the same
circumstances for which an adjustment or recomputation is
authorized under section 3317.025, 3317.026, 3317.027, 3317.028,
3317.0210, or 3317.0211 of the Revised Code, the department of
education shall reduce the adjustment or recomputation by an
amount not to exceed the total amount of the grant, and an amount
equal to the reduction shall be transferred, from the funding
source from which the adjustment or recomputation would be paid,
to the catastrophic expenditures account. Any adjustment or
recomputation under such sections that is in excess of the total
amount of the grant shall be paid to the school district.
Sec. 3317.025. On or before the first day of June of each
year, the tax commissioner shall certify the following
information
to the department of education, for each school
district in which
the value of the property described under
division (A) of this
section exceeds one per cent of the taxable
value of all real and
tangible personal property in the district
or in which is located
tangible personal property designed for
use or used in strip
mining operations, whose taxable value
exceeds five million
dollars, and the taxes upon which the
district is precluded from
collecting by virtue of legal
proceedings to determine the value
of such property: (A) The total taxable value of all property in the
district
owned by a public utility or railroad that has filed a
petition
for reorganization under the "Bankruptcy Act," 47 Stat.
1474
(1898), 11 U.S.C. 205, as amended, and all tangible personal
property in the district designed for use or used in strip mining
operations whose taxable value exceeds five million dollars upon
which have not been paid in full on or before the first day of
April of that calendar year all real and tangible personal
property taxes levied for the preceding calendar year and which
the district was precluded from collecting by virtue of
proceedings under section 205 of said act or by virtue of legal
proceedings to determine the tax liability of such strip mining
equipment; (B) The percentage of the total operating taxes charged
and
payable for school district purposes levied against such
valuation
for the preceding calendar year
which
that have not been
paid by
such date; (C) The product obtained by multiplying the value
certified
under division (A) of this section by the percentage
certified
under
division (B) of this section. If the value certified under
division (A) of this section includes taxable property owned by a
public utility or railroad that has filed a petition for
reorganization under the bankruptcy act, the amount used in
making
the calculation under this division shall be reduced by
one per
cent of the total value of all real and tangible personal
property
in the district or the value of the utility's
or railroad's
property, whichever is less. Upon receipt of the certification, the department shall
recompute the payments required under section 3317.022
of the
Revised Code in the manner the payments would
have been computed
if: (1) The amount certified under division (C) of this
section
was not subject to taxation by the district and was not
included
in the certification made under division (A)(1), (A)(2), or
(D) of
section 3317.021 of the Revised Code. (2) The amount of taxes charged and payable and unpaid and
used to make the computation under division (B) of this section
had not been levied and had not been used in the computation
required by division (B) of section 3317.021 of the Revised Code.
The department shall pay the district that amount in the ensuing
fiscal year in lieu of the amounts computed under
section
3317.022
of the Revised Code.
If a school district received a grant from the catastrophic
expenditures account pursuant to division (C) of section 3316.20
of the Revised Code on the basis of the same circumstances for
which a recomputation is made under this section, the amount of
the recomputation shall be reduced and transferred in accordance
with division (C) of section 3316.20 of the Revised Code.
Sec. 3317.026. (A) As used in this section,
"refunded
taxes" means taxes charged and payable from
real and tangible
personal property, including public utility
property, that have
been found to have been overpaid as the
result of reductions in
the taxable value of such property and that
have been refunded,
including any interest or penalty refunded
with those taxes. If
taxes are refunded over a period of time pursuant to
division
(B)(2), (3), or (4) of section 319.36 or division (C) of
section
5727.471 of the Revised Code,
the total amount of taxes required
to be refunded, excluding any interest
accruing after the day the
undertaking is entered into, shall be considered to
have been
refunded on the day the first portion of the overpayment is paid
or
credited. (B) Not later than the last day of February each year,
each
county auditor shall certify to the tax commissioner, for
each
school district in the county, the amount of refunded taxes
refunded
in the preceding calendar year and the reductions in
taxable value that
resulted in those refunds, except for
reductions in taxable value that
previously have been reported to
the tax commissioner on an
abstract. If the tax commissioner
determines that
the amount of refunded taxes certified for a
school district
exceeds three per cent of the total taxes charged
and payable for current
expenses of the school district for the
calendar year in which those taxes
were refunded, the tax
commissioner shall certify the
reductions in taxable value that
resulted in those refunds on or before the
first day of June to
the department of education. Upon receiving the
certification by
the tax commissioner, the department of
education shall reduce the
total taxable value of the school
district, as defined in section
3317.02 of the
Revised Code, by the total amount of the
reductions
in taxable value that resulted in those refunds for the purpose of
computing the state aid for
the school district for the current
fiscal year under section
3317.022 of the Revised Code. The
increase in the
amount of such aid resulting from the adjustment
required by
this section shall be paid to the school district on
or before
the thirtieth day of June of
the current year. (C) If an adjustment is
made under this section in the
amount of state aid paid to a
school district, the tax value
reductions from which that
adjustment results shall not be used in
recomputing aid to a
school district under section 3317.027 of the
Revised Code.
(D) If a school district received a grant from the
catastrophic expenditures account pursuant to division (C) of
section 3316.20 of the Revised Code on the basis of the same
circumstances for which an adjustment is made under this section,
the amount of the adjustment shall be reduced and transferred in
accordance with division (C) of section 3316.20 of the Revised
Code.
Sec. 3317.027. On or before the fifteenth day of May of
each
year, the tax commissioner shall certify to the department
of
education: (A) The amount by which applications filed under section
5713.38 of the Revised Code or complaints filed under section
5715.19 of the Revised Code resulted in a reduction in the second
preceding year's taxable value in each school district in which
such a reduction occurred, and the amount by which such reduction
reduced the district's taxes charged and payable for such year;
and (B) The taxes charged and payable for the second preceding
tax year that were remitted under section 5713.081 of the Revised
Code and the taxable value against which such taxes were imposed. Upon receipt of such certifications, the department shall
recompute the state aid for such year under section
3317.022 of
the Revised Code and determine the amount of aid that
would have
been paid had the taxable value not been used in the
computation
made under division (A)(1) of section 3317.021 of the
Revised Code
and
had the taxes charged and payable not been included
in the
certification made under division (A)(3) of such section. The
department shall adjust the remainder of the fiscal year's
payments so the district's total payments for the fiscal year
equal the amount of the recomputation.
If a school district received a grant from the catastrophic
expenditures account pursuant to division (C) of section 3316.20
of the Revised Code on the basis of the same circumstances for
which a recomputation is made under this section, the amount of
the recomputation shall be reduced and transferred in accordance
with division (C) of section 3316.20 of the Revised Code.
Sec. 3317.028. (A) On or before the fifteenth day of May in
each calendar year, the tax commissioner shall determine for each
school district whether the taxable value of all tangible
personal
property, including utility tangible personal property,
subject to
taxation by the district in the preceding tax year was
less or
greater than the taxable value of such property during
the second
preceding tax year. If any such decrease exceeds five
per cent of
the district's tangible personal property taxable
value included
in the total taxable value used in the district's
state aid
computation for the fiscal year that ends in the
current calendar
year, or if any such increase exceeds five per
cent of the
district's total taxable value used in the district's
state aid
computation for the fiscal year that ends in the
current calendar
year, the tax commissioner shall certify both of the
following to
the
department of education: (1) The taxable value of the tangible personal property
increase or decrease, including utility tangible personal
property
increase or decrease, which shall be considered a change
in
valuation; (2) The decrease or increase in taxes charged and payable
on
such change in taxable value calculated in the same manner as
in
division (A)(3) of section 3317.021 of the Revised Code. (B) Notwithstanding division
(A)
of this section, when
determining under that division in
calendar year 2002 whether the
taxable value of tangible
personal property subject to taxation by
each school district in
the preceding tax year was less or greater
than the taxable
value of such property during the second
preceding tax year, the
tax commissioner shall exclude from the
taxable value for both
years the tax value loss, as defined in
section 5727.84 of the Revised Code. (C) Upon receipt of such certification, the department of
education shall reduce or increase by the respective amounts
certified, the taxable value and the taxes charged and payable
that were used in the district's state aid computation under
section 3317.022 of the Revised Code for the fiscal
year that ends
in the current calendar year and shall recompute
the state aid for
such fiscal year. During the last six months
of the fiscal year,
the department shall pay the district a sum
equal to one-half of
the recomputed payments in lieu of the
payments otherwise required
under such sections.
(D) If a school district received a grant from the
catastrophic expenditures account pursuant to division (C) of
section 3316.20 of the Revised Code on the basis of the same
circumstances for which a recomputation is made under this
section, the amount of the recomputation shall be reduced and
transferred in accordance with division (C) of section 3316.20 of
the Revised Code.
Sec. 3317.0210. (A) As used in this section: (1)
"Bankruptcy Reform Act" means the
"Bankruptcy Reform
Act
of 1978," 92 Stat. 2558, 11 U.S.C. 301, as amended. (2)
"Chapter 11 corporation" means a corporation, company,
or
other business organization that has filed a petition for
reorganization under Chapter 11 of the
"Bankruptcy Reform Act,"
92
Stat. 2626, 11 U.S.C. 1101, as amended. (3)
"Real property" includes public utility real property
and
"personal property" includes public utility personal
property. (4)
"Uncollectable taxes" means property taxes
owed
payable
in a calendar year by a
Chapter 11 corporation on its property
for
a tax year that a
school district is precluded from collecting by
virtue of
proceedings under the Bankruptcy Reform Act.
(5)(4)
"Basic state aid" means the state aid calculated for a
school district under section 3317.022 of the
Revised Code.
(6)
"Effective value" means the sum of the
residential/agricultural real property value, the effective
nonresidential/agricultural real property value, and the
effective
personal value.
(7)
"Effective nonresidential/agricultural real property
value" means, for a tax year, the amount obtained by multiplying
the value for that year of nonresidential/agricultural real
property subject to taxation in the district by a fraction, the
numerator of which is the total taxes charged and payable for
that
year against the nonresidential/agricultural real property
subject
to taxation in the district, exclusive of the
uncollectable taxes
for that year on all real property subject to
taxation in the
district, and the denominator of which is the
total taxes charged
and payable for that year against the
nonresidential/agricultural
real property subject to taxation in
the district.
(8)(5)
"Effective
personal value" means, for a tax year, the
amount obtained by multiplying the
total taxable value
for that
year certified
in a calendar year
under
division (A)(2) of section
3317.021 of the Revised Code by
a
fraction, the numerator of which
is the total taxes charged and
payable
for
in that
calendar year
against personal property subject to
taxation in the district,
exclusive of the uncollectable taxes
for
payable in
that year
on
that property, and the denominator of which is
the
total taxes
charged and payable
for
in that year
against
personal
property
subject to taxation in the district.
(9)
"Nonresidential/agricultural real property value"
means,
for a tax year, the sum of the values certified for a
school
district for that year under division (B)(2)(a)
of this section,
and
"residential/agricultural real property value"
means, for a
tax year, the sum of the values certified for a
school district
under division (B)(2)(b) of this section.
(10)
"Taxes charged and payable against real property"
means
the taxes charged and payable against that property after
making
the reduction required by section 319.301 of the Revised
Code.
(11)(6)
"Total taxes charged and payable" has the same
meaning
given
"taxes charged and payable" in section 3317.02 of
the
Revised Code.
(B)(1)
Between the first day of
January and the
first day
of February of any
year, a
school district
shall notify the
department of education if it
has
uncollectable
taxes
payable in
the preceding calendar year from one
Chapter 11 corporation
for
the
preceding tax
year whose total
taxes charged and payable
represent
at least
one-half of one per
cent of the district's
total taxes
charged and
payable for that
tax year. (2) The department shall verify whether the district has
such uncollectable taxes from such a corporation, and if the
district does, shall immediately request
the
tax commissioner to
certify the
following information
concerning the
district's
property values and taxes for the
preceding tax
year
district’s
total taxes charged and payable in the preceding calendar year,
and
the
tax commissioner
shall certify that information to the
department
within thirty
days
after receiving the request: (a) The value of the property subject to taxation in the
district that was classified as nonresidential/agricultural real
property pursuant to section 5713.041 of the Revised Code, and
the
taxes charged and payable on that property; and
(b) The value of the property subject to taxation in the
district that was classified as residential/agricultural real
property under section 5713.041 of the Revised Code. For the
purposes of this section, taxes are payable in the calendar year
that includes the day prescribed by law for their payment,
including any lawful extension thereof.
(C)
Upon receiving the
certification from the tax
commissioner, the department
shall determine whether the amount of
uncollectable taxes from the corporation equals at least one per
cent of the total taxes charged and payable as certified by the
tax commissioner. If it does, the department shall
compute the
district's
effective nonresidential/agricultural real
property
value,
residential/agricultural real property value,
effective
personal
value, and effective value, and
shall
determine
whether
the school
district's effective value for the
preceding tax year
is at least
one per cent less than its
total
taxable value for
the second
preceding tax year
as certified
under divisions (A)(1)
and
(2) of
section 3317.021 of the Revised
Code. If it is, the
department
shall recompute the basic state
aid payable to the
district for
the
current
fiscal year using the
effective value in
lieu of the
total taxable value used to compute the basic state
aid for the
current fiscal year. The difference between the
basic
state
aid
amount
originally computed for the district for
the
current
fiscal year
and the recomputed amount shall be
paid
to
the
district from the
lottery profits education fund
before the
end of
the current
fiscal year. (D)
Not later than August 1, 2001, a school district shall
notify the department of education if it has uncollectable taxes
from one Chapter 11 corporation for tax year 1999 or, separately,
tax year 2000, whose total taxes charged and payable for the tax
year represent at least one-half of one per cent of the district's
total taxes charged and payable for that tax year. The department
shall verify whether the district has such uncollectable taxes
from such a corporation and, if it does, shall immediately request
the tax commissioner to certify the information enumerated in
divisions (B)(2)(a) and (b) of this section for the tax year. The
tax commissioner shall certify that information to the department
within thirty days after receiving the request. Upon receiving the certification from the tax commissioner,
the department shall compute the district's effective value for
the tax year for which the certification was made and shall
determine whether the effective value for the tax year is at least
one per cent less than its total taxable value for that tax year.
If it is, the department shall recompute the basic state aid
payable to the district as follows:
(1) For such uncollectable taxes for tax year 1999,
recompute the basic state aid for fiscal year 2001 using the
effective value for tax year 1999 in lieu of the total taxable
value for that tax year as certified under divisions (A)(1) and
(2) of section 3317.021 of the Revised Code;
(2) For such uncollectable taxes for tax year 2000,
recompute the basic state aid for fiscal year 2002 using the
effective value for tax year 2000 in lieu of the total taxable
value for that tax year certified under those divisions.
The difference between the basic state aid amount originally
computed for the district for fiscal year 2001 or fiscal year 2002
and the amount recomputed for that year under division (C)(1) or
(2) of this section shall be paid to the district from the lottery
profits education fund before the end of fiscal year 2002.
(E) Amounts
Except as provided in division (E) of this
section, amounts received by a school district under division
(C)
and (D) of this section shall be repaid to the department of
education in
any future year to the extent the
district receives
payments of
uncollectable taxes in such future year. The
department
district shall
notify
a district
the department of any
amount owed under this
division.
(E) If a school district received a grant from the
catastrophic expenditures account pursuant to division (C) of
section 3316.20 of the Revised Code on the basis of the same
circumstances for which a recomputation is made under this
section, the amount of the recomputation shall be reduced and
transferred in accordance with division (C) of section 3316.20 of
the Revised Code.
Sec. 3317.0211. (A) As used in this section: (1) "Port authority" means any port authority as defined
in
section 4582.01 or 4582.21 of the Revised Code. (2) "Real property" includes public utility real property
and "personal property" includes public utility personal
property. (3) "Uncollected taxes" means property taxes charged and
payable against the property of a port authority for a tax year
that a school district has not collected. (4) "Basic state aid" means the state aid calculated for a
school district under section 3317.022 of the
Revised Code. (5) "Effective value" means the sum of the effective
residential/agricultural real property value, the effective
nonresidential/agricultural real property value, and the
effective
personal value. (6) "Effective residential/agricultural real property
value"
means, for a tax year, the amount obtained by multiplying
the
value for that year of residential/agricultural real property
subject to taxation in the district by a fraction, the numerator
of which is the total taxes charged and payable for that year
against the residential/agricultural real property subject to
taxation in the district, exclusive of the uncollected taxes for
that year on all real property subject to taxation in the
district, and the denominator of which is the total taxes charged
and payable for that year against the residential/agricultural
real property subject to taxation in the district. (7) "Effective nonresidential/agricultural real property
value" means, for a tax year, the amount obtained by multiplying
the value for that year of nonresidential/agricultural real
property subject to taxation in the district by a fraction, the
numerator of which is the total taxes charged and payable for
that
year against the nonresidential/agricultural real property
subject
to taxation in the district, exclusive of the uncollected
taxes
for that year on all real property subject to taxation in
the
district, and the denominator of which is the total taxes
charged
and payable for that year against the
nonresidential/agricultural
real property subject to taxation in
the district. (8) "Effective personal value" means, for a tax year, the
amount obtained by multiplying the value for that year certified
under division (A)(2) of section 3317.021 of the Revised Code by
a
fraction, the numerator of which is the total taxes charged and
payable for that year against personal property subject to
taxation in the district, exclusive of the uncollected taxes for
that year on that property, and the denominator of which is the
total taxes charged and payable for that year against personal
property subject to taxation in the district. (9) "Nonresidential/agricultural real property value"
means,
for a tax year, the sum of the values certified for a
school
district for that year under division (B)(2)(a)
of this section,
and "residential/agricultural real property
value" means, for a
tax year, the sum of the values certified for
a school district
under division (B)(2)(b) of this
section. (10) "Taxes charged and payable against real property"
means
the taxes charged and payable against that property after
making
the reduction required by section 319.301 of the Revised
Code. (11) "Total taxes charged and payable" has the same
meaning
given "taxes charged and payable" in section 3317.02 of
the
Revised Code. (B)(1) By the first day of August of any calendar year, a
school district shall notify the department of education if it
has
any uncollected taxes from one port authority for the second
preceding tax year whose taxes charged and payable represent at
least one-half of one per cent of the district's total taxes
charged and payable for that tax year. (2) The department shall verify whether the district has
such uncollected taxes by the first day of September, and if the
district does, shall immediately request the county auditor of
each county in which the school district has territory to certify
the following information concerning the district's property
values and taxes for the second preceding tax year, and each such
auditor shall certify that information to the department within
thirty days of receiving the request: (a) The value of the property subject to taxation in the
district that was classified as nonresidential/agricultural real
property pursuant to section 5713.041 of the Revised Code, and
the
taxes charged and payable on that property; and (b) The value of the property subject to taxation in the
district that was classified as residential/agricultural real
property under section 5713.041 of the Revised Code. (C) By the fifteenth day of November, the department shall
compute the district's effective nonresidential/agricultural real
property value, effective residential/agricultural real property
value, effective personal value, and effective value, and shall
determine whether the school district's effective value for the
second preceding tax year is at least one per cent less than its
total value for that year certified under divisions (A)(1) and
(2)
of section 3317.021 of the Revised Code. If it is, the
department
shall recompute the basic state aid payable to the
district for
the immediately preceding fiscal year using the
effective value in
lieu of the amounts previously certified under
section 3317.021 of
the Revised Code. The difference between the
original basic state
aid amount computed for the district for the
preceding fiscal year
and the recomputed amount shall be paid to
the district from the
lottery profits education fund before the
end of the current
fiscal year. (D)
Amounts
Except as provided in division (E) of this
section, amounts received by a school district under division
(C)
of this section shall be repaid to the department of
education in
any future year to the extent the
district receives payments of
uncollectable taxes in such future year. The
department shall
notify a district of any amount owed under this division.
(E) If a school district received a grant from the
catastrophic expenditures account pursuant to division (C) of
section 3316.20 of the Revised Code on the basis of the same
circumstances for which a recomputation is made under this
section, the amount of the recomputation shall be reduced and
transferred in accordance with division (C) of section 3316.20 of
the Revised Code.
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 dividing the rates of each of the
subdivision's or taxing unit's tax levies as provided 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
to him
under
sections
5705.01 to 5705.47 of the Revised Code, together
with an
estimate
prepared by
such 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
therein. 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)
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. (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 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, or by other information that must be provided
under section 5705.281 of the Revised Code if a tax budget was
waived. 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. 5705.391. (A) A board of education shall adopt as
part
of
its annual appropriation measure a spending plan or in the
case
of an amendment or supplement to an appropriation measure, an
amended spending plan, setting forth a schedule of expenses and
expenditures of all appropriated funds by the school district for
the fiscal year. A copy of the annual appropriation measure and
any amendment or supplement to it and the spending plan or
amended
plan shall be submitted to the superintendent of public
instruction and shall set forth all revenues available for
appropriation by the district during the fiscal year and their
sources; the nature and amount of expenses to be incurred by the
district during such year, the outstanding and unpaid expenses on
the date the appropriation measure, amendment, or supplement is
adopted; the date or dates by which such expenses must be paid;
and such other information as the superintendent requires to
enable the superintendent to determine whether during such
year
the district
will incur any expenses that will impair its ability
to operate
its schools with the revenue available to it from
existing
revenue sources. The plan or amended plan shall be
presented in
such detail and form as the superintendent
prescribes. (B) No later than July 1, 1998, the department of
education
and the auditor of state shall jointly adopt rules requiring
school
districts to include five-year projections of revenues and
expenditures in the
spending plan required by this section. The
rules shall provide for the
auditor
of state or the department to
examine the five-year projections
and to determine whether any
further fiscal analysis is needed to ascertain
whether a district
has the potential to incur a deficit during the first three
years
of the five-year period. The auditor
and
of state or the department may conduct any
further audits
or analyses necessary to assess any district's
fiscal condition
and. If further audits or analyses are conducted
by the auditor of state, the auditor of state shall notify the
department of the district's fiscal condition, and the department
shall
immediately notify
any
the district of any potential to
incur a deficit in the
current fiscal year or
of any strong
indications that a deficit will be incurred in either of the
ensuing two years.
If such audits or analyses are conducted by the
department, the department shall immediately notify the district
and the auditor of state of such potential deficit or strong
indications thereof. A district notified under this section shall take immediate
steps to
eliminate any deficit in the current fiscal year and
shall begin to plan to
avoid the projected future deficits. (C) The state board of education, in accordance with
sections
3319.31 and 3319.311 of the Revised Code, may limit,
suspend, or revoke a license as defined
under
section 3319.31 of
the Revised Code that has been issued to any school employee found
to have
willfully contributed erroneous, inaccurate, or incomplete
data required for
the submission of the appropriation measure and
spending plan required by this
section.
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.
Sec. 5727.84. (A) As used in this section and sections
5727.85,
5727.86, and
5727.87 of the Revised Code: (1)
"School district" means a city, local, or exempted
village
school district. (2)
"Joint vocational school district" means a joint
vocational
school district created under section 3311.16 of the
Revised
Code,
and includes a cooperative education school district
created under
section 3311.52 or 3311.521 of the Revised Code and
a county
school financing district created under section 3311.50
of the
Revised Code.
(3)
"Local taxing unit" means a subdivision or taxing unit,
as defined in
section 5705.01 of the Revised Code, a park district
created under Chapter 1545. of the Revised Code, or
a township
park district established under section 511.23 of the Revised
Code,
but excludes
school districts
and joint vocational school
districts. (4)
"State education aid" means the sum of
state
aid
amounts computed for a school
district
or joint vocational school
district
under
Chapter 3317. of the
Revised
Code. (5)
"State education aid offset" means the amount
determined
for
each school district
or joint vocational school
district under
division (A)(1) of section 5727.85
of
the Revised
Code.
(6)
"Recognized valuation" has
the same meaning as
in
section
3317.02 of the Revised Code.
(7)
"Electric company tax value loss" means the amount
determined
under division (D) of this section. (8)
"Natural gas company tax value loss" means the amount
determined under
division (E) of this section. (9)
"Tax value loss" means the sum of the electric company
tax value loss and the
natural gas company tax value loss. (10)
"Fixed-rate levy" means any tax levied on property
other
than
a fixed-sum levy. (11)
"Fixed-rate levy loss" means the amount determined
under
division (G) of this section. (12)
"Fixed-sum levy" means a tax levied on property at
whatever
rate is required to produce a specified amount of tax
money or
levied in excess of the ten-mill limitation to pay
debt
charges, and includes school district
emergency levies imposed
pursuant to section 5705.194 of the
Revised Code. (13)
"Fixed-sum levy loss" means the amount determined
under
division (H) of this section. (14)
"Consumer price index" means the consumer price
index
(all
items, all urban consumers) prepared by the bureau of labor
statistics
of the United States department of labor. (B)
The kilowatt-hour tax receipts fund is hereby created
in
the state treasury and shall consist of money arising from the
tax
imposed by section
5727.81 of
the Revised Code. All money in
the
kilowatt-hour tax receipts fund shall be credited as follows: (1) Fifty-nine and nine hundred seventy-six one-thousandths
per
cent, shall be
credited to the general
revenue fund. (2) Two and six hundred forty-six one-thousandths per cent
shall
be credited to the local government fund, for distribution
in accordance
with section 5747.50 of the Revised Code. (3) Three hundred seventy-eight one-thousandths per cent
shall be
credited to the local government revenue assistance fund,
for
distribution in accordance with section 5747.61 of the Revised
Code. (4) Twenty-five and
nine-tenths
four-tenths per cent
shall
be credited
to the school district
property tax replacement
fund,
which is
hereby created in the state
treasury for the
purpose of
making the
payments described in
section 5727.85 of the
Revised
Code. (5) Eleven and
one-tenth
six-tenths per cent shall be
credited to the
local
government property tax replacement fund,
which is hereby
created in the
state treasury for the purpose of
making the
payments described in
section 5727.86 of the Revised
Code. (6)
In fiscal years 2002, 2003, 2004, 2005, and 2006, if
the
revenue arising
from the tax levied by
section 5727.81 of the
Revised Code is less than five
hundred
fifty-two million
dollars,
the amount credited to the general
revenue fund under division
(B)(1) of this section shall be
reduced by the amount
necessary to
credit to each of the funds in
divisions
(B)(2)
and (3) of this
section the amount it
would have
received if the tax
did raise
five hundred fifty-two
million dollars for that
fiscal
year. The
tax commissioner shall
certify to the director of
budget and
management the amounts that
shall be credited under
this division.
(7) Beginning in fiscal year 2007, if the revenue arising
from the tax levied by section 5727.81 of the Revised Code is less
than five hundred fifty-two million dollars, the amount credited
to the general revenue fund under division (B)(1) of this section
shall be reduced by the amount necessary to credit to each of the
funds in divisions (B)(2), (3), (4), and (5) of this section the
amount that it would have received if the tax did raise five
hundred fifty-two million dollars for that fiscal year. The tax
commissioner shall certify to the director of budget and
management the amounts to be credited under division (B)(7) of
this section. (C)
The natural
gas tax receipts fund is hereby created
in
the state treasury and
shall consist of money arising from the
tax
imposed by section
5727.811 of the
Revised Code. All money in
the
fund shall be credited as follows: (1)
Seventy
Sixty-eight and seven-tenths per cent shall be
credited to
the school
district property tax replacement fund for
the purpose
of making
the
payments described in section 5727.85 of
the Revised
Code. (2) Thirty-one and three-tenths per cent shall be credited
to the local
government
property tax replacement fund for the
purpose of making
the payments
described in section 5727.86 of the
Revised Code. (3) Beginning in
fiscal year
2007,
if the revenue arising
from the tax levied by
section 5727.811 of the
Revised Code is
less than ninety million
dollars,
an
amount
equal to the
difference between
the amount collected and ninety million dollars
shall be
transferred from the general revenue fund
to
each of
the
funds in
divisions (C)(1) and
(2) of this section
in the same
percentages as if
that amount had been
collected as taxes under
section 5727.811 of
the Revised Code. The
tax
commissioner shall
certify to the
director of budget and
management the amounts that
shall be
transferred under this division. (D)
Not later than January 1, 2002, the tax commissioner
shall
determine for each taxing district its electric company tax
value loss,
which is the sum
of the amounts described in divisions
(D)(1) and (2) of
this section: (1) The difference obtained by subtracting the amount
described
in division (D)(1)(b) from the amount described in
division
(D)(1)(a) of this section. (a) The value of electric company and rural electric company
tangible personal property as assessed by the tax commissioner for
tax year
1998 on a preliminary
assessment, or an amended
preliminary assessment if issued prior to
March 1, 1999, and as
apportioned to the taxing district
for tax year 1998; (b) The value of electric company and rural electric company
tangible personal property as assessed by the tax commissioner for
tax year 1998 had the property been apportioned to the taxing
district for tax year 2001, and assessed at the rates in effect
for tax year 2001. (2) The difference obtained by subtracting the amount
described
in division (D)(2)(b) from the amount described in
division
(D)(2)(a) of this section. (a) The three-year average for tax years 1996, 1997, and
1998 of
the assessed value from nuclear fuel materials and
assemblies assessed
against a person under Chapter 5711. of the
Revised Code
from the leasing of them to an electric company for
those respective tax
years, as reflected in the preliminary
assessments; (b) The three-year average assessed value from nuclear fuel
materials and assemblies assessed under division (D)(2)(a)
of this
section for tax years 1996, 1997, and 1998, as reflected in the
preliminary
assessments, using an assessment rate of
twenty-five
per cent. (E) Not later than January 1, 2002, the tax commissioner
shall determine for each taxing district its natural gas company
tax value
loss, which
is the sum of the amounts described in
divisions (E)(1) and
(2) of this section: (1) The difference obtained by subtracting the amount
described
in division (E)(1)(b) from the amount described in
division
(E)(1)(a) of this section. (a) The value of all natural gas company tangible personal
property, other than property described in division (E)(2) of this
section, as assessed by the tax commissioner for tax year 1999 on
a
preliminary assessment, or an
amended preliminary assessment if
issued prior to March 1, 2000,
and apportioned to the taxing
district for tax year 1999; (b) The value of all natural gas company tangible personal
property, other than property described in division (E)(2) of this
section, as assessed by the tax commissioner for tax year 1999 had
the property been apportioned to the taxing district for tax year
2001, and assessed at the rates in effect for tax year 2001. (2) The difference in the value of current gas obtained by
subtracting the amount described in division
(E)(2)(b) from the
amount described in division (E)(2)(a) of this
section. (a) The three-year average assessed value of current gas as
assessed by the tax commissioner for tax years 1997, 1998, and
1999 on a
preliminary assessment, or an amended
preliminary
assessment if issued prior to March 1, 2001, and as
apportioned in
the taxing district for those respective years; (b) The three-year average assessed value from current gas
under
division (E)(2)(a) of this section for tax years
1997, 1998,
and
1999, as reflected in the preliminary assessment, using an
assessment
rate of twenty-five per cent. (F)
The tax commissioner may request that natural gas
companies,
electric companies, and rural
electric companies file a
report to help determine the tax value loss
under divisions (D)
and (E) of
this section. The report shall be filed
within thirty
days of the commissioner's request. A company that fails to
file
the report or does not timely file the
report is subject to the
penalty in section 5727.60 of the Revised
Code. (G) Not later than January 1, 2002, the tax commissioner
shall
determine for each school district, joint vocational school
district, and
local taxing unit its fixed-rate levy loss, which is
the sum of its
electric company tax value loss
multiplied by
the
tax rate in effect in tax year 1998 for fixed-rate levies and its
natural gas company tax value loss multiplied by the tax rate in
effect in tax
year 1999 for fixed-rate levies. (H) Not later than January 1, 2002, the tax commissioner
shall
determine for each school district, joint vocational school
district, and
local taxing unit its fixed-sum levy loss, which is
the amount obtained by subtracting the amount described in
division (H)(2) of this section from the amount described
in
division (H)(1) of this section: (1) The sum of the electric company tax value loss
multiplied by the
tax rate in effect in
tax year 1998, and the
natural gas company tax value loss multiplied
by the tax rate in
effect in tax year 1999, for fixed-sum levies
for all taxing
districts within
each school district, joint vocational school
district, and local
taxing unit. For the years 2002 through 2006,
this computation shall
include school district emergency levies
that existed in 1998
in the case
of the electric company tax value
loss, and 1999 in the case of the natural
gas company tax value
loss, and
all other fixed-sum levies that existed in 1998 in the
case of the electric
company tax value loss and 1999 in the case
of the natural gas company tax
value loss
and continue to be
charged in the tax year preceding the distribution year. For the
years 2007
through 2016 in the case of school district emergency
levies, and for all
years after 2006 in the case of all other
fixed-sum levies, this
computation shall exclude all
fixed-sum
levies that
existed in 1998 in the case of the electric company
tax value loss and 1999
in the case of the natural gas company tax
value loss, but are no
longer in effect in the tax year
preceding
the distribution year. For the purposes of this section, an
emergency levy that existed in 1998 in the case of the electric
company tax
value loss, and 1999 in the case of the natural gas
company tax value
loss, continues to exist in a year beginning on
or after January 1, 2007, but before January 1, 2017, if, in
that
year, the board of education levies a school district emergency
levy for
an annual sum at least equal to the annual sum levied by
the board in tax year
1998 or 1999, respectively, less the amount
of the payment
certified under
this division for 2002. (2) The total taxable value in tax year
1999 less the tax
value loss in each school
district, joint
vocational school
district, and local taxing unit
multiplied by
one-fourth of one
mill. If the amount computed under division
(H) of this section
for any
school district, joint vocational school district, or
local taxing unit is
greater than zero, that amount shall equal
the fixed-sum levy loss reimbursed
pursuant to division (E) of
section 5727.85 of the
Revised Code or division (A)(2)
of section
5727.86 of the Revised Code, and the one-fourth of one
mill that
is subtracted under division (H)(2) of this section
shall be
apportioned
among
all contributing fixed-sum levies in the
proportion of each levy to the sum of
all fixed-sum levies within
each school district,
joint vocational school district, or local
taxing unit. (I) Notwithstanding divisions (D),
(E), (G), and (H) of
this section, in
computing the tax value loss, fixed-rate levy
loss, and fixed-sum levy loss, the tax commissioner shall use the
greater of
the 1998 tax rate or the 1999 tax rate in the case of
levy losses
associated with the electric company tax value loss,
but the 1999 tax rate
shall not
include for this purpose any tax
levy approved by the voters after
June 30, 1999, and the tax
commissioner shall use the greater of the
1999 or the 2000 tax
rate in the case of levy losses associated with the
natural gas
company tax value loss. (J) Not later than January 1, 2002, the tax commissioner
shall certify to the department of education the tax value loss
determined
under divisions (D) and (E) of this section for each
taxing
district, the fixed-rate levy
loss calculated under
division (G) of this section, and the
fixed-sum levy loss
calculated under division (H) of this section.
The calculations
under divisions (G) and (H) of this section shall
separately
display the levy loss for each levy eligible for
reimbursement. (K)
Not later than September 1, 2001, the tax commissioner
shall
certify the amount of the fixed-sum levy loss to the county
auditor of each county in which a school district with a fixed-sum
levy loss has territory.
Section 2. That existing sections 118.13, 325.03, 325.14,
325.15, 3315.40, 3316.12, 3316.20, 3317.025, 3317.026, 3317.027,
3317.028, 3317.0210, 3317.0211,
3318.07, 5705.281, 5705.29,
5705.30,
5705.31, 5705.32,
5705.34,
5705.341, 5705.35, 5705.38,
5705.391, 5705.51, and 5727.84
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.
Section 4. Section 3317.0210 of the Revised Code, as amended
by this act, applies to recomputations of basic state aid as
authorized by that section for fiscal years 2002 and thereafter
and, in the case of a school district that notified the Department
of Education of uncollectable taxes for tax year 1999 as provided
under division (D) of that section as that section existed before
its amendment by this act, for fiscal year 2001. If a school
district notified the Department of Education of uncollectable
taxes for tax year 1999 or 2000 as provided under that division,
the school district shall be deemed to have made the notification
under division (B) of section 3317.0210 of the Revised Code as
amended by this act and shall not be required to again notify the
Department of uncollectable taxes for tax year 1999 or 2000.
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