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(124th General Assembly)
(Amended House Bill Number 301)
AN ACT
To amend section 5731.49 of the Revised Code to
prohibit the charging of interest on recoupments
of
erroneously distributed estate tax revenue, to
provide
a procedure for converting certain
municipal permanent property
tax levies to
five-year term levies, subject to voter approval,
and to repeal Section 3 of this act, effective
January 1, 2004.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That section 5731.49 of the Revised Code be
amended to read as follows:
Sec. 5731.49. At each semiannual settlement provided for
by
section 5731.46 of the Revised Code, the county auditor shall
certify to the county auditor of any other county in which is
located in whole or in part any municipal corporation or township
to which any of the taxes collected under this chapter and not
previously accounted for, is due, a statement of the amount of
such taxes due to each corporation or township in such county
entitled to share in the distribution thereof. The amount due
upon such settlement to each such municipal corporation or
township, and to each municipal corporation and township in the
county in which the taxes are collected, shall be paid upon the
warrant of the county auditor to the county treasurer or other
proper officer of such municipal corporation or township. The
amount of any refund chargeable against any such municipal
corporation or township at the time of making such settlement,
shall be adjusted in determining the amount due to such municipal
corporation or township at such settlement; provided that if the
municipal corporation or township against which such refund is
chargeable is not entitled to share in the fund to be distributed
at such settlement, the auditor shall draw
his
a warrant for the
amount in favor of the treasurer payable from any undivided
general taxes in the possession of such treasurer, unless such
municipal corporation or township is located in another county,
in
which event the auditor shall issue a certificate for such
amount
to the auditor of the proper county, who shall draw a like
warrant
therefor payable from any undivided general taxes in the
possession of the treasurer of such county. In either case at
the
next semiannual settlement of such undivided general taxes,
the
amount of such warrant shall be deducted from the
distribution of
taxes of such municipal corporation or township
and charged
against the proceeds of levies for the general fund
of such
municipal corporation or township, and a similar
deduction shall
be made at each next semiannual settlement of
such undivided
general taxes until such warrant has been
satisfied in full. If it is discovered that an amount of taxes collected under
this chapter has been paid in error to a township or municipal
corporation to which the taxes are not due under this chapter, the
township or municipal corporation to which the amount was
erroneously paid, when repaying that amount to any subdivision to
which the taxes were due, shall not be required to pay interest on
that amount.
SECTION 2. That existing section 5731.49 of the Revised Code
is hereby repealed. SECTION 3. (A) As used in this section, "qualifying
continuing tax" means a tax authorized to be levied by the
legislative authority of a municipal
corporation for a continuing
period of time for a purpose other than those enumerated in
divisions (D), (I), (J), (U), (CC), and (KK) of section 5705.19 of
the Revised Code pursuant to a ballot proposition submitted and
approved by electors of a municipal corporation under section
5705.19 or 5705.191 and section 5705.25 of the Revised Code
before the effective date of this act. (B) Notwithstanding section 5705.19 or 5705.191 of the
Revised Code to the contrary, any qualifying continuing tax shall
continue to be levied through the following tax year, whichever
tax year ends earliest: (1) Tax year 2003; (2) The tax year
immediately preceding the first tax year in
which the tax approved
pursuant to division (C) of this section is
levied;
(3) A tax year as may be designated by resolution of the
legislative
authority. (C) The legislative authority of a municipal corporation
levying a qualifying continuing tax may declare by resolution
that,
upon the expiration or termination of the tax pursuant to
division
(B) of this section, the amount of taxes that may be
raised within
the ten-mill limitation will be insufficient to
provide for the
necessary requirements of the municipal
corporation, and that it is
therefore necessary to replace that
tax by levying a tax in excess
of that limitation for the same
purpose for which that tax is levied. The resolution shall
state
the rate of the tax, which shall not exceed the rate of the
qualifying
continuing tax; the number of years the tax is to be
levied, which may not exceed five years; and the first year in
which the tax is to be levied, which shall be the tax year ensuing
the tax year in which the election is held. The legislative
authority shall cause a copy of the resolution to be certified to
the county board of elections not later than seventy-five days
before the day of the election at which the question of the tax
will be submitted. The question of the tax may be submitted at
any special election, as defined in section 3501.01 of the Revised
Code, held in the municipal corporation on a date consistent with
division (D) of that section, but not later than November 4, 2003. Upon receiving the copy of the resolution, the board of
elections shall make the necessary arrangements for submission of
the question, and the election shall be conducted, canvassed, and
certified in the manner provided under section 5705.25 of the
Revised Code, and the board shall provide notice of the election
as prescribed by that section. The form of the ballot shall be as follows: "A tax to replace an existing tax for the benefit of
............... (name of municipal corporation) for the purpose of
............ (purpose of the tax) at a rate not
exceeding
.......... mills per dollar of valuation, which amounts
to
.......... (rate expressed in dollars and cents) per one
hundred
dollars in valuation for .......... (number of years for
which the
tax will be levied).
| _______________ | _________________________________________ | | |
| | For the replacement tax | | |
| ______________ | _________________________________________ | | |
| | Against the replacement tax | | |
| _______________ | _________________________________________ | | " |
(D) The question of the tax shall be submitted as a separate
proposition but may be printed on the same ballot with any other
proposition submitted at the same election other than the election
of officers. Immediately after the canvass, the board of
elections shall certify the results of the election to the Tax
Commissioner and the legislative authority. A tax levied pursuant
to this section shall be considered to be a tax levied pursuant to
section 5705.19 or section 5705.191 and sections
5705.25 and
5705.26 of the Revised Code for the purpose of any
section of the
Revised Code referring to taxes levied pursuant to
those sections.
For the purpose of division (D)(1) of section 319.301 of the
Revised Code, a tax levied pursuant to this section shall be
considered to be a renewal of an existing tax, and not a
replacement levy under section 5705.192 of the Revised Code. If a majority of electors voting on the question vote in
favor thereof, the legislative authority shall certify the levy to
the county auditor, who shall extend it on the tax lists for the
succeeding tax year; the qualifying continuing tax that is
replaced
shall not be extended on the tax list in any succeeding
tax year.
If a majority of electors voting on the question do not
vote in
favor thereof, the qualifying continuing tax shall
continue to be
extended on the tax lists as prescribed
in division
(B)(1), (2), or (3) of this section.
(E) If a majority of electors voting on the question vote in
favor thereof, the legislative authority may anticipate a fraction
of the proceeds of the levy by issuing anticipation notes prior to
the first collection of taxes from the levy. The principal
amount
of the notes shall not exceed fifty per cent of the total
estimated proceeds of the levy throughout the term of the levy.
The notes shall be issued pursuant to section 133.24 of the
Revised Code. (F) This section is supplemental to sections 5705.19 and
5705.191 of the Revised Code.
SECTION 4. Section 3 of this act is hereby repealed,
effective January 1, 2004.
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