To amend sections 505.10, 507.11, 517.15, 5571.14, and 5705.13 and to repeal sections 517.16, 517.17, and 517.18 of the Revised Code to authorize taxing authorities to create multiple reserve balance accounts for rainy day funds; to expand the authority of townships pertaining to the permanent endowment fund for their cemeteries; to authorize townships to sell real property under certain circumstances without a public auction or competitive bidding; to authorize townships to declare a road obstruction to be a nuisance and to order its removal; and to permit authorized township officers and employees to incur obligations of up to $2500 without prior approval.

Section 1. That sections 505.10, 507.11, 517.15, 5571.14, and 5705.13 of the Revised Code be amended to read as follows:

Sec. 505.10.  The board of township trustees may accept, on behalf of the township, the donation by bequest, devise, deed of gift, or otherwise, of any real or personal property for any township use. When the township has property, including motor vehicles, road machinery, equipment, and tools, which the board, by resolution, finds it does not need for public use, are obsolete, or are unfit for the use for which they were acquired, the board may sell and convey that property or otherwise dispose of it in accordance with this section. Except as otherwise provided in sections 505.08 and, 505.101, and 505.102 of the Revised Code, the sale or other disposition of unneeded, obsolete, or unfit property shall be made in accordance with one of the following:

(A)(1) If the fair market value of property to be sold is, in the opinion of the board, in excess of two thousand five hundred dollars, the sale shall be by public auction and the board shall publish notice of the time, place, and manner of the sale once a week for three weeks in a newspaper published, or of general circulation, in the township, the last of those publications to be at least five days before the date of sale, and shall post a typewritten or printed notice of the time, place, and manner of the sale in the office of the board for at least ten days prior to the sale.

(2) If the fair market value of property to be sold is, in the opinion of the board, two thousand five hundred dollars or less, the board may sell the property by private sale, without advertisement or public notification.

(3) If the board finds, by resolution, that the township has motor vehicles, road machinery, equipment, or tools which are not needed, or are unfit for public use, and the board wishes to sell the motor vehicles, road machinery, equipment, or tools to the person or firm from which it proposes to purchase other motor vehicles, road machinery, equipment, or tools, the board may offer to sell the motor vehicles, road machinery, equipment, or tools to that person or firm, and to have the selling price credited to the person or firm against the purchase price of other motor vehicles, road machinery, equipment, or tools.

(4) If the board advertises for bids for the sale of new motor vehicles, road machinery, equipment, or tools to the township, it may include in the same advertisement a notice of the willingness of the board to accept bids for the purchase of township-owned motor vehicles, road machinery, equipment, or tools which are obsolete or not needed for public use, and to have the amount of those bids subtracted from the selling price of the new motor vehicles, road machinery, equipment, or tools, as a means of determining the lowest responsible bidder.

(5) When a township has title to real property, the board of township trustees, by resolution, may authorize the transfer and conveyance of that property to any other political subdivision of the state upon such terms as are agreed to between the board and the legislative authority of that political subdivision.

(6) When a township has title to real property and the board of township trustees wishes to sell or otherwise transfer the property, the board, upon a unanimous vote of its members, and by resolution, may authorize the transfer and conveyance of that real property to any person upon whatever terms are agreed to between the board and that person.

(7) If the board of township trustees determines that township personal property is not needed for public use, or is obsolete or unfit for the use for which it was acquired, and that the property has no value, the board may discard or salvage that property.

(B) When the board has offered property at public auction under this section and has not received an acceptable offer, the board, by resolution, may enter into a contract, without advertising or bidding, for the sale of that property. The resolution shall specify a minimum acceptable price and the minimum acceptable terms for the contract. The minimum acceptable price shall not be lower than the minimum price established for the public auction.

(C) Notwithstanding anything to the contrary in division (A) or (B) of this section and regardless of the property's value, the board of township trustees may sell personal property, including motor vehicles, road machinery, equipment, tools, or supplies, which is not needed for public use, or is obsolete or unfit for the use for which it was acquired, by internet auction. The board shall adopt, during each calendar year, a resolution expressing its intent to sell that property by internet auction. The resolution shall include a description of how the auctions will be conducted and shall specify the number of days for bidding on the property, which shall be no less than fifteen days, including Saturdays, Sundays, and legal holidays. The resolution shall indicate whether the township will conduct the auction or the board will contract with a representative to conduct the auction and shall establish the general terms and conditions of sale. If a representative is known when the resolution is adopted, the resolution shall provide contact information such as the representative's name, address, and telephone number.

After adoption of the resolution, the board shall publish, in a newspaper of general circulation in the township, notice of its intent to sell unneeded, obsolete, or unfit township personal property by internet auction. The notice shall include a summary of the information provided in the resolution and shall be published at least twice. The second and any subsequent notice shall be published not less than ten nor more than twenty days after the previous notice. A clerk also shall post a similar notice throughout the calendar year in a conspicuous place in the board's office and, if the township maintains a website on the internet, the notice shall be posted continually throughout the calendar year at that website.

When property is to be sold by internet auction, the board or its representative may establish a minimum price that will be accepted for specific items and may establish any other terms and conditions for the particular sale, including requirements for pick-up or delivery, method of payment, and sales tax. This type of information shall be provided on the internet at the time of the auction and may be provided before that time upon request after the terms and conditions have been determined by the board or its representative.

As used in this section, "internet" means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork called the world wide web.

Sec. 507.11.  (A) The board of township trustees may authorize, by resolution, authorize township officers and employees to incur obligations of seven two thousand five hundred fifty dollars or less on behalf of the township, or it may authorize, by resolution, the township administrator to so authorize township officers and employees. The obligations incurred on behalf of the township by a township officer or employee acting pursuant to any such resolution shall be subsequently approved by the adoption of a formal resolution of the board of township trustees.

(B) No money belonging to the township shall be paid out, except upon an order sign personally signed by at least two of the township trustees, and countersigned by the township clerk.

Sec. 517.15.  The(A) A board of township trustees may receive by gift, devise, bequest, or otherwise, any money, securities, or other property, in trust, as a permanent fund to be held and invested by the board and its successors in office, the income therefrom to be used and expended under its direction, in create a permanent cemetery endowment fund for the purpose of maintaining, improving, and beautifying township cemeteries and burial lots in township cemeteries. The fund shall consist of money arising from the following sources:

(1) Gifts, devises, or bequests received for the purpose of maintaining, improving, or beautifying township cemeteries;

(2) Charges added to the price regularly charged for burial lots for the purpose of maintaining, improving, or beautifying township cemeteries;

(3) Contributions of money from the township general fund;

(4) An individual agreement with the purchaser of a burial lot providing that a part of the purchase price is to be applied to the purpose of maintaining, improving, or beautifying any burial lot designated and named by the purchaser;

(5) Individual gifts, devises, or bequests made for the care maintenance, improvement, and beautifying beautification of any burial lot designated and named by the person making such the gift, devise, or bequest, in any township cemetery over which such board has jurisdiction.

(B) The board shall invest money in the permanent cemetery endowment fund in interest-bearing securities. Income from the investment of money in the fund shall be free from taxation within this state.

Separate accounts shall be established in the fund, one for money arising from the sources described in divisions (A)(1), (2), and (3) of this section and at least one for money arising from each of the sources described in divisions (A)(4) and (5) of this section. The principal of the account established for money arising from the sources described in divisions (A)(1), (2), and (3) of this section shall be held permanently in that account, and only the income from the investment of the principal shall be expended for the purpose for which the account is created and for any expense of managing the account. The principal of money arising from a source described in division (A)(4) or (5) of this section and the income arising from the investment of that principal shall be held in trust, and the income shall be expended only for the maintenance, improvement, or beautification of the designated burial lot and for expenses incurred in managing the applicable account. Money in an account established for a source described in division (A)(4) or (5) of this section may be invested with money in other accounts of the fund, but the income arising from that investment shall be apportioned among the separate accounts on a pro rata basis according to the sum invested from each account.

(C) The township clerk shall keep an accurate and separate account of the permanent cemetery endowment fund and each of the accounts in the fund, the income from the investment of money in those accounts, and all disbursements from those accounts. The clerk's account shall be open to inspection at all reasonable times and shall be approved by the board at each annual meeting. All moneys and securities in the fund shall remain in the custody of the clerk and the clerk's successors in office, and the clerk and the clerk's sureties shall be liable upon the official bond for their safekeeping and proper accounting, as for other moneys, securities, and property in the clerk's possession and belonging to the township. For any purpose connected with money held in trust in the fund, the board and its successors may commence any action in court, or make any defense in an action in court, necessary to the execution of the trust.

Sec. 5571.14.  Whenever any fence (A) A board of township trustees or township highway superintendent may determine that an object bounding any public highway, and located wholly or in part on the land belonging to such the highway, in any way interferes with snow or ice removal from, the maintenance of, or the proper grading, draining, or dragging of such the highway, or causes the drifting of snow on the highway, or in any other manner obstructs or endangers the public travel of such the highway, the. The board of township trustees or superintendent then may declare such fence the object to be a public nuisance and order the owner, agent, or occupant of the lands land on or bordering upon which such fence the object is maintained, to remove it from such highway within thirty days. If such that person refuses or neglects to comply with their the order, the board or superintendent shall have the fence object removed, and the. The expense incurred in that removal shall be certified to the county auditor and entered on the tax duplicate against such that land, to be collected in the same manner as other taxes.

(B)(1) The authority granted in this section is in addition to the authority granted in section 5543.14 of the Revised Code to remove vegetation and the authority granted in section 5547.03 of the Revised Code to remove objects or structures constituting highway obstructions.

(2) The authority granted in this section applies to land belonging to a highway whether owned in fee simple or by easement.

(3) Objects that may be declared to be a public nuisance under this section include a fence, post, pole, athletic or recreational apparatus, rock, or berm, any vegetation, or any other object identified by the board or superintendent as interfering with or obstructing the highway under division (A) of this section.

(C) The authority granted in this section does not apply to an object that is lawfully entitled to be maintained on land belonging to a highway pursuant to a franchise or other grant of public authority.

Sec. 5705.13.  (A) A taxing authority of a subdivision, by resolution or ordinance, may establish a reserve balance account accounts to accumulate currently available resources for any of the following purposes:

(1) To stabilize subdivision budgets against cyclical changes in revenues and expenditures;

(2) Except as otherwise provided by this section, to provide for the payment of claims under a self-insurance program for the subdivision, if the subdivision is permitted by law to establish such a program;

(3) To provide for the payment of claims under a retrospective ratings plan for workers' compensation.

The ordinance or resolution establishing a reserve balance account shall state the purpose for which the reserve balance account is established, the fund in which the account is to be established, and the total amount of money to be reserved in the account.

A subdivision that participates in a risk-sharing pool, by which governments pool risks and funds and share in the costs of losses, shall not establish a reserve balance account to provide self-insurance for the subdivision.

A taxing authority of a subdivision shall not have more than three reserve balance accounts at any time. Not more than one reserve balance account may be established for each of the purposes permitted under divisions (A)(2) and (3) of this section. Money to the credit of a reserve balance account may be expended only for the purpose for which the account was established.

A reserve balance account established for the purpose described in division (A)(1) of this section shall may be established in the general fund or in one or more special funds of the subdivision, and the. The amount of money to be reserved in that such an account in any fiscal year shall not exceed five per cent of the general fund revenue for credited in the preceding fiscal year to the fund in which the account is established. Subject to division (G) of section 5705.29 of the Revised Code, any reserve balance in an account established under division (A)(1) of this section shall not be considered part of the unencumbered balance or revenue of the subdivision under division (A) of section 5705.35 or division (A)(1) of section 5705.36 of the Revised Code.

At any time, a taxing authority of a subdivision, by resolution or ordinance, may reduce or eliminate the reserve balance in a reserve balance account established for the purpose described in division (A)(1) of this section.

A reserve balance account established for the purpose described in division (A)(2) or (3) of this section shall be established in the general fund of the subdivision or by the establishment of a separate internal service fund established to account for the operation of the self-insurance or retrospective ratings plan program, and shall be based on sound actuarial principles. The total amount of money in a reserve balance account for self-insurance may be expressed in dollars or as the amount determined to represent an adequate reserve according to sound actuarial principles.

A taxing authority of a subdivision, by resolution or ordinance, may rescind a reserve balance account established under this division. If a reserve balance account is rescinded, money that has accumulated in the account shall be transferred to the fund or funds from which the money originally was transferred.

(B) A taxing authority of a subdivision, by resolution or ordinance, may establish a special revenue fund for the purpose of accumulating resources for the payment of accumulated sick leave and vacation leave, and for payments in lieu of taking compensatory time off, upon the termination of employment or the retirement of officers and employees of the subdivision. The special revenue fund may also accumulate resources for payment of salaries during any fiscal year when the number of pay periods exceeds the usual and customary number of pay periods. Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the Revised Code, the taxing authority, by resolution or ordinance, may transfer money to the special revenue fund from any other fund of the subdivision from which such payments may lawfully be made. The taxing authority, by resolution or ordinance, may rescind a special revenue fund established under this division. If a special revenue fund is rescinded, money that has accumulated in the fund shall be transferred to the fund or funds from which the money originally was transferred.

(C) A taxing authority of a subdivision, by resolution or ordinance, may establish a capital projects fund for the purpose of accumulating resources for the acquisition, construction, or improvement of fixed assets of the subdivision. For the purposes of this section, "fixed assets" includes motor vehicles. More than one capital projects fund may be established and may exist at any time. The ordinance or resolution shall identify the source of the money to be used to acquire, construct, or improve the fixed assets identified in the resolution or ordinance, the amount of money to be accumulated for that purpose, the period of time over which that amount is to be accumulated, and the fixed assets that the taxing authority intends to acquire, construct, or improve with the money to be accumulated in the fund.

A taxing authority of a subdivision shall not accumulate money in a capital projects fund for more than five years after the resolution or ordinance establishing the fund is adopted. If the subdivision has not entered into a contract for the acquisition, construction, or improvement of fixed assets for which money was accumulated in such a fund before the end of that five-year period, the fiscal officer of the subdivision shall transfer all money in the fund to the fund or funds from which that money originally was transferred or the fund that originally was intended to receive the money.

A taxing authority of a subdivision, by resolution or ordinance, may rescind a capital projects fund. If a capital projects fund is rescinded, money that has accumulated in the fund shall be transferred to the fund or funds from which the money originally was transferred.

Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the Revised Code, the taxing authority of a subdivision, by resolution or ordinance, may transfer money to the capital projects fund from any other fund of the subdivision that may lawfully be used for the purpose of acquiring, constructing, or improving the fixed assets identified in the resolution or ordinance.

Section 2. That existing sections 505.10, 507.11, 517.15, 5571.14, and 5705.13 and sections 517.16, 517.17, and 517.18 of the Revised Code are hereby repealed.