The online versions of legislation provided on this website are not official. Enrolled bills are the final version passed by the Ohio General Assembly and presented to the Governor for signature. The official version of acts signed by the Governor are available from the Secretary of State's Office in the Continental Plaza, 180 East Broad St., Columbus.
|
Sub. S. B. No. 82As Reported by the House County and Township Government CommitteeAs Reported by the House County and Township Government Committee
125th General Assembly | Regular Session | 2003-2004 |
| |
SENATORS Amstutz, Randy Gardner, Jacobson, Mumper, Stivers, Harris, Spada, DiDonato, Schuler, Hagan, Robert Gardner, Schuring, Brady, Carnes, Herington, White
REPRESENTATIVES Wolpert, Daniels, Cirelli, Collier, Domenick, Flowers, McGregor, Price, Schlichter, Sferra, Skindell, Ujvagi, Wagner, Walcher
A BILL
To amend sections 122.17, 135.35, 301.27, 505.10, 2913.01, 5575.01, 5705.41, 5709.62, 5709.63, 5709.67, and 5709.82 and to enact
sections 9.361 and 301.29 of the Revised Code to modify the authority of a county treasurer to invest public moneys in securities lending agreements, to authorize
boards
of county commissioners to
approve the use
of
procurement cards for certain
work-related
purchases, to make changes
pertaining to the
exemption of county expenditures
from the
certification of available funds,
to make changes to the County Credit Card Law, to allow counties to authorize a payroll deduction program to provide for certain employee transportation benefits, to extend the term of enterprise zone tax exemptions from ten to fifteen years under certain conditions, to authorize the reimbursement of taxing units for tax revenue foregone as a result of certain tax exemptions, to change the definition of "new employee" for purposes of the job creation tax credit, to permit the disposal of certain unneeded, obsolete, or unfit for use township property by sealed bid, and to exempt certain township road projects from the force account assessment form requirement.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 122.17, 135.35, 301.27, 505.10, 2913.01, 5575.01, 5705.41, 5709.62, 5709.63, 5709.67, and 5709.82 be amended and
sections 9.361 and 301.29 of the Revised Code be enacted
to read as follows: Sec. 9.361. A board of county commissioners may authorize, by resolution, a payroll deduction benefit program to implement the qualified transportation fringe benefit provided for in section 132(f) of the Internal Revenue Code of 1986, 26 U.S.C. 132(f), as amended, for county employees, but only insofar as it applies to parking and transit passes. If the program includes a parking benefit for parking at a facility that is not owned by the county, the county shall require a third-party administrator to administer the program for the county, unless, on or before the effective date of this section, the county already is providing such a parking benefit for which it is acting as the administrator.
The resolution shall provide a process whereby any county officer or employee may participate in or withdraw from the program upon the filing of a written application. Upon appropriate written authorization, the county auditor shall make the appropriate payroll deductions and issue warrants as required by the program.
Sec. 122.17. (A) As used in this section: (1) "Full-time employee" means an individual who is
employed for consideration for at least thirty-five hours a week,
or who renders any other standard of service generally accepted
by custom or specified by contract as full-time employment. (2) "New employee" means one of the following: (a) A full-time employee first employed by a taxpayer in
the project that is the subject of the agreement after the
taxpayer enters into a tax credit agreement with the tax credit
authority under this section; (b) A full-time employee first employed by a taxpayer in
the project that is the subject of the tax credit after the tax
credit authority approves a project for a tax credit under this
section in a public meeting, as long as the taxpayer enters into
the tax credit agreement prepared by the department of
development after such meeting within sixty days after receiving
the agreement from the department. If the taxpayer fails to
enter into the agreement within sixty days, "new employee" has
the same meaning as under division (A)(2)(a) of this section. Under division (A)(2)(a) or (b) of this section, if the tax
credit authority determines it appropriate, "new employee" also
may include an employee re-hired or called back from lay-off to
work in a new facility or on a new product or service established
or produced by the taxpayer after entering into the agreement
under this section or after the tax credit authority approves the
tax credit in a public meeting. "New Except as otherwise provided in this paragraph, "new employee" does not include
any employee of the taxpayer who was previously employed in this
state by a related member of the taxpayer and whose employment
was shifted to the taxpayer after the taxpayer entered into the
tax credit agreement or after the tax credit authority approved
the credit in a public meeting, or any employee of the taxpayer
for which the taxpayer has been granted a certificate under
division (B) of section 5709.66 of the Revised Code.
However, if the taxpayer is engaged in the enrichment and commercialization of uranium or uranium products or is engaged in research and development activities related thereto and if the tax credit authority determines it appropriate, "new employee" may include an employee of the taxpayer who was previously employed in this state by a related member of the taxpayer and whose employment was shifted to the taxpayer after the taxpayer entered into the tax credit agreement or after the tax credit authority approved the credit in a public meeting. "New employee" also does not include an employee of the
taxpayer who is employed in an employment position that
was
relocated to a project from other operations of the taxpayer in
this state or from operations of a related member of the
taxpayer in this state.
In
addition, "new employee" does not include a child, grandchild,
parent, or spouse, other than a spouse who is legally separated
from the individual, of any individual who is an employee of the
taxpayer and who has a direct or indirect ownership interest of
at least five per cent in the profits, capital, or value of the
taxpayer. Such ownership interest shall be determined in
accordance with section 1563 of the Internal Revenue Code and
regulations prescribed thereunder. (3) "New income tax revenue" means the total amount
withheld under section 5747.06 of the Revised Code by the
taxpayer during the taxable year from the compensation of new
employees for the tax levied under Chapter 5747. of the Revised
Code. (4) "Related member" has the same meaning as under
division (A)(6) of section 5733.042 of the Revised Code without
regard to division (B) of that section. (B) The tax credit authority may make grants under this
section to foster job creation in this state. Such a grant shall
take the form of a refundable credit allowed against the tax
imposed by section 5733.06 or
5747.02 of the Revised Code. The
credit shall be claimed for the taxable years specified in the
taxpayer's agreement with the tax credit authority under division
(D) of this section. The credit shall be claimed after the
allowance of all other credits provided by Chapter 5733. or 5747.
of the Revised Code. The amount of the credit equals the new
income tax revenue for the taxable year multiplied by the
percentage specified in the agreement with the tax credit
authority. (C) A taxpayer or potential taxpayer who proposes a
project to create new jobs in this state may apply to the tax
credit authority to enter into an agreement for a tax credit
under this section. The director of development
shall prescribe
the form of the application. After receipt of an application,
the authority may enter into an agreement with the taxpayer for a
credit under this section if it determines all of the following: (1) The taxpayer's project will create new jobs in this
state; (2) The taxpayer's project is economically sound and will
benefit the people of this state by increasing opportunities for
employment and strengthening the economy of this state; (3) Receiving the tax credit is a major factor in the
taxpayer's decision to go forward with the project. (D) An agreement under this section shall include all of
the following: (1) A detailed description of the project that is the
subject of the agreement; (2) The term of the tax credit, which shall not exceed fifteen
years, and the first taxable year for which the credit may be
claimed; (3) A requirement that the taxpayer shall maintain
operations at the project location for at least twice the number
of years as the term of the tax credit; (4) The percentage, as determined by the tax credit
authority, of new income tax revenue that will be allowed as the
amount of the credit for each taxable year; (5) A specific method for determining how many new
employees are employed during a taxable year; (6) A requirement that the taxpayer annually shall report
to the director of development the number of new
employees, the
new income tax revenue withheld in connection with the new
employees, and any other information the director needs to
perform the director's duties under this section; (7) A requirement that the director of
development
annually shall verify the amounts reported under division (D)(6)
of this section, and after doing so shall issue a certificate to
the taxpayer stating that the amounts have been verified; (8)(a) A provision requiring that the
taxpayer, except as otherwise provided in division
(D)(8)(b) of this section,
shall not relocate employment positions from elsewhere in this state to the
project site that
is the subject of the agreement for the lesser of five years from the date the
agreement is entered into or the number of years the
taxpayer is entitled to claim the tax credit. (b) The taxpayer may relocate employment positions from elsewhere
in
this state to the project site that is the subject of the agreement if the
director of development determines both of the
following: (i) That the site from which the employment positions would be
relocated
is inadequate to meet market and industry conditions, expansion plans,
consolidation plans, or other business considerations affecting the
taxpayer; (ii) That the legislative authority of the county,
township, or municipal corporation from which the employment positions would
be relocated has
been notified of the relocation. For purposes of this section, the movement of an
employment position from one political subdivision to another
political subdivision shall be considered a relocation of an
employment position, but the transfer of an individual employee
from one political subdivision to another political subdivision
shall not be considered a relocation of an employment position
as long as the individual's employment position in the first
political subdivision is refilled. (E) If a taxpayer fails to meet or comply with any
condition or requirement set forth in a tax credit agreement, the
tax credit authority may amend the agreement to reduce the
percentage or term of the tax credit. The reduction of the
percentage or term shall take effect in the taxable year
immediately following the taxable year in which the authority
amends the agreement.
If the taxpayer relocates employment positions in violation of the
provision required
under division (D)(8)(a)
of this section, the taxpayer shall not claim the tax credit under section
5733.0610 of the Revised Code for any tax years
following the calendar year in which the relocation occurs, or shall not claim
the tax credit under
section 5747.058 of the Revised Code for the taxable year in
which the relocation occurs and any subsequent taxable years. (F) Projects that consist solely of
point-of-final-purchase retail facilities are not eligible for a
tax credit under this section. If a project consists of both
point-of-final-purchase retail facilities and nonretail
facilities, only the portion of the project consisting of the
nonretail facilities is eligible for a tax credit and only the
new income tax revenue from new employees of the nonretail
facilities shall be considered when computing the amount of the
tax credit. If a warehouse facility is part of a
point-of-final-purchase retail facility and supplies only that
facility, the warehouse facility is not eligible for a tax
credit. Catalog distribution centers are not considered
point-of-final-purchase retail facilities for the purposes of
this division, and are eligible for tax credits under this
section. (G) Financial statements and other information submitted
to the department of development or the tax
credit authority by
an applicant or recipient of a tax credit under this section, and
any information taken for any purpose from such statements or
information, are not public records subject to section 149.43 of
the Revised Code. However, the chairperson of the
authority may
make use of the statements and other information for purposes of
issuing public reports or in connection with court proceedings
concerning tax credit agreements under this section. Upon the
request of the tax commissioner, the chairperson of the
authority
shall provide to the commissioner any statement or information
submitted by an applicant or recipient of a tax credit in
connection with the credit. The commissioner shall preserve the
confidentiality of the statement or information. (H) A taxpayer claiming a credit under this section shall
submit to the tax commissioner a copy of the director of
development's certificate of verification under division (D)(7)
of this section for the taxable year. However, failure to submit
a copy of the certificate does not invalidate a claim for a
credit. (I) The director of development, after
consultation with
the tax commissioner and in accordance with Chapter 119. of the
Revised Code, shall adopt rules necessary to implement this
section. The rules may provide for recipients of tax credits
under this section to be charged fees to cover administrative
costs of the tax credit program. At the time the director
gives public
notice under division (A) of section 119.03 of the Revised Code
of the adoption of the rules, the director shall submit copies of
the proposed rules to the chairpersons of the standing
committees on
economic development in the senate and the house of
representatives. (J) For the purposes of this section, a taxpayer may
include a partnership, a corporation that has made an election
under subchapter S of chapter one of subtitle A of the Internal
Revenue Code, or any other business entity through which income
flows as a distributive share to its owners. A credit received
under this section by a partnership, S-corporation, or other such
business entity shall be apportioned among the persons to whom
the income or profit of the partnership, S-corporation, or other
entity is distributed, in the same proportions as those in which
the income or profit is distributed. (K) If the director of development determines
that a
taxpayer who has received a credit under this section is not
complying with the requirement under division (D)(3) of this
section, the director shall notify the tax credit authority
of the
noncompliance. After receiving such a notice, and after giving
the taxpayer an opportunity to explain the noncompliance, the tax
credit authority may require the taxpayer to refund to this state
a portion of the credit in accordance with the following: (1) If the taxpayer maintained operations at the project
location for at least one and one-half times the number of years
of the term of the tax credit, an amount not exceeding
twenty-five per cent of the sum of any previously allowed credits
under this section; (2) If the taxpayer maintained operations at the project
location for at least the number of years of the term of the tax
credit, an amount not exceeding fifty per cent of the sum of any
previously allowed credits under this section; (3) If the taxpayer maintained operations at the project
location for less than the number of years of the term of the tax
credit, an amount not exceeding one hundred per cent of the sum
of any previously allowed credits under this section. In determining the portion of the tax credit to be refunded
to this state, the tax credit authority shall consider the effect
of market conditions on the taxpayer's project and whether the
taxpayer continues to maintain other operations in this state.
After making the determination, the authority shall certify the
amount to be refunded to the tax commissioner. The commissioner
shall make an assessment for that amount against the taxpayer
under Chapter 5733. or 5747. of the Revised Code. The time
limitations on assessments under Chapter 5733. or 5747. of the
Revised Code do not apply to an assessment under this division,
but the commissioner shall make the assessment within one year
after the date the authority certifies to the commissioner
the amount to be
refunded. (L) On or before the thirty-first day of March each year,
the director of development shall submit a
report to the
governor, the president of the senate, and the speaker of the
house of representatives on the tax credit program under this
section. The report shall include information on the number of
agreements that were entered into under this section during the
preceding calendar year, a description of the project that is the
subject of each such agreement, and an update on the status of
projects under agreements entered into before the preceding
calendar year. During the fifth year of the tax credit program, the
director of development in conjunction with the
director of
budget and management shall conduct an evaluation of it. The
evaluation shall include assessments of the effectiveness of the
program in creating new jobs in this state and of the revenue
impact of the program, and may include a review of the practices
and experiences of other states with similar programs. The
director of development shall submit a report on
the evaluation
to the governor, the president of the senate, and the speaker of
the house of representatives on or before January 1, 1998. (M) There is hereby created the tax credit authority,
which consists of the director of development
and four other
members appointed as follows: the governor, the president of the
senate, and the speaker of the house of representatives each
shall appoint one member who shall be a specialist in economic
development; the governor also shall appoint a member who is a
specialist in taxation. Of the initial appointees, the members
appointed by the governor shall serve a term of two years; the
members appointed by the president of the senate and the speaker
of the house of representatives shall serve a term of four years.
Thereafter, terms of office shall be for four years. Initial
appointments to the authority shall be made within thirty days
after January 13,
1993. Each
member shall serve on the authority until the end of the term for
which the member was appointed. Vacancies shall be filled in
the same
manner provided for original appointments. Any member appointed
to fill a vacancy occurring prior to the expiration of the term
for which the member's predecessor was appointed shall hold
office for the
remainder of that term. Members may be reappointed to the
authority. Members of the authority shall receive their
necessary and actual expenses while engaged in the business of
the authority. The director of development
shall serve as
chairperson of the authority, and the members annually
shall elect a
vice-chairperson from among themselves. Three
members of the
authority constitute a quorum to transact and vote on the
business of the authority. The majority vote of the membership
of the authority is necessary to approve any such business,
including the election of the vice-chairperson. The director of development may appoint a
professional employee of the department of
development to serve as the director's substitute at a meeting of the
authority. The director shall
make the appointment in writing. In the absence of the director
from a meeting of the authority, the appointed substitute shall
serve as chairperson. In the absence of both the
director and the director's
substitute from a meeting, the vice-chairperson
shall serve as
chairperson.
Sec. 135.35. (A) The investing authority shall deposit or
invest any part or all of the county's inactive moneys and shall
invest all of the money in the county library and local
government support fund when required by section 135.352 of the
Revised Code. The following classifications of securities and
obligations are eligible for such deposit or investment: (1) United States treasury bills, notes, bonds, or any other obligation or
security issued by the United States treasury or any other obligation
guaranteed as to principal or interest by the United States. Nothing in the classification of eligible securities and obligations set forth
in division (A)(1) of this section or in the classifications of eligible
securities and obligations set forth in divisions (A)(2) to
(8) of this
section shall be construed to authorize any investment in stripped principal
or interest obligations of such eligible securities and obligations. (2) Bonds, notes, debentures, or any other obligations or
securities issued by any federal government agency or
instrumentality, including but not limited to, the federal
national mortgage association, federal home loan bank, federal farm credit
bank, federal home loan mortgage corporation, government national mortgage
association, and student loan marketing association. All federal agency
securities shall be direct issuances of federal government agencies or
instrumentalities. (3) Time certificates of deposit or savings or deposit
accounts, including, but not limited to, passbook accounts, in
any eligible institution mentioned in section 135.32 of the
Revised Code; (4) Bonds and other obligations of this state or the political subdivisions
of this state, provided that such political subdivisions are located wholly or
partly within the same county as the investing authority; (5) No-load money market mutual funds consisting
exclusively of obligations described in division (A)(1) or (2) of
this section and repurchase agreements secured by such
obligations, provided that investments in securities
described in this division are made only through eligible institutions
mentioned in section 135.32 of the Revised Code; (6) The Ohio subdivision's fund as provided in section 135.45 of the Revised
Code; (7) Securities lending agreements with any eligible institution
mentioned in section 135.32 of the Revised Code that is a member of the
federal reserve system or federal home loan bank or with any recognized United States government securities dealer meeting the description in division (J)(1) of this section, under the terms of which
agreements the
investing authority lends securities and the eligible institution
or dealer agrees to simultaneously exchange either similar securities described in division
(A)(1) or (2) of this section or cash or both securities and cash,
equal value for equal value;. Securities and cash received as collateral for a securities lending agreement are not inactive moneys of the county or moneys of a county library and local government support fund. The investment of cash collateral received pursuant to a securities lending agreement may be invested only in instruments specified by the investing authority in the written investment policy described in division (K) of this section.
(8) Up to twenty-five per cent of the county's total average portfolio in
either of the following investments: (a) Commercial paper notes issued by an entity that is
defined in
division (D) of section 1705.01 of the Revised Code
and that has
assets exceeding five hundred million dollars, to which notes all of the
following apply: (i) The notes are rated at the time of purchase in the highest
classification established by at least two nationally recognized standard
rating services. (ii) The aggregate value of the notes does not exceed ten per
cent
of the aggregate value of the outstanding commercial paper of the issuing
corporation. (iii) The notes mature not later than one hundred eighty days
after
purchase. (b) Bankers acceptances of banks that are insured by the federal
deposit insurance corporation and to which both of the following
apply: (i) The obligations are eligible for purchase by the federal
reserve system. (ii) The obligations mature not later than one hundred eighty
days after purchase. No investment shall be made pursuant to division (A)(8) of this
section unless the investing authority has completed additional training
for making the investments authorized by division (A)(8) of
this section. The type and amount of additional training shall be approved by
the auditor
of state and may be conducted by or provided under the supervision of the
auditor of state. (B) Nothing in the classifications of eligible obligations and securities
set forth in divisions (A)(1) to (8) of this section shall
be
construed to authorize investment in a derivative, and no investing
authority shall invest any county inactive moneys or any moneys in
a county library and local government support fund in a derivative. For
purposes of this division, "derivative" means a financial instrument or
contract or obligation whose value or return is based upon or linked to
another asset or index, or both, separate from the financial instrument,
contract, or obligation itself. Any security, obligation, trust account, or
other instrument that is created from an issue of the United
States treasury or is created from an obligation of a federal agency
or instrumentality or is created from both is considered a derivative
instrument. An eligible investment described in this section with a variable
interest rate payment, based upon a single interest payment or single index
comprised of other eligible investments provided for in division
(A)(1) or (2) of this section, is not a derivative, provided that
such variable rate investment has a maximum maturity of two years. (C) Except as provided in division (D) of this
section, any investment made pursuant to this section must mature within
five
years from the date of settlement, unless the investment is matched to a
specific obligation or debt of the
county or to a specific obligation or debt of a political subdivision of
this state located wholly or partly within the county, and the investment
is specifically approved by the investment advisory
committee. (D) The investing authority may also enter into a written
repurchase agreement with any eligible institution
mentioned in section 135.32 of the Revised Code or any eligible securities
dealer pursuant to division (J) of this section, under the terms of which
agreement the investing authority purchases and the eligible
institution or dealer agrees
unconditionally to repurchase any of the securities listed in
divisions (B)(1) to (5), except
letters of credit described in division (B)(2), of
section 135.18 of the Revised Code. The
market value of
securities subject to an overnight written repurchase agreement must
exceed the
principal value of the overnight written repurchase agreement by at
least two per
cent. A written repurchase agreement must exceed the
principal value of the
overnight written repurchase agreement, by at least two per cent. A
written repurchase
agreement shall not exceed thirty days, and the market
value of securities subject to a written repurchase
agreement must exceed the
principal value of the written repurchase agreement by at
least two per cent and
be marked to market daily. All securities purchased pursuant to this division
shall be delivered into the
custody of the investing authority or the qualified custodian of the investing
authority or an agent designated by the investing authority. A written
repurchase
agreement with an eligible securities dealer shall be transacted on a delivery
versus payment basis. The agreement
shall contain the requirement that for each transaction pursuant
to the agreement the participating institution shall provide all
of the following information: (1) The par value of the securities; (2) The type, rate, and maturity date of the securities; (3) A numerical identifier generally accepted in the
securities industry that designates the securities. No investing authority shall enter into a written repurchase
agreement under the terms of which the investing authority agrees to sell
securities owned by
the county to a purchaser and agrees with that purchaser to unconditionally
repurchase those securities. (E) No investing authority shall make an investment
under this section, unless the investing authority, at the time of making the
investment, reasonably expects that the investment can
be held until its maturity. The investing authority's written investment
policy shall specify the conditions under which an investment may be redeemed
or sold prior to maturity. (F) No investing authority shall pay a county's inactive moneys
or moneys of a county library and local government support fund into a fund
established by another subdivision, treasurer, governing board, or investing
authority, if that fund was established by the subdivision, treasurer,
governing board, or investing authority for the purpose of investing or
depositing the public moneys of other subdivisions. This division does not
apply to the payment of public moneys into either of the following: (1) The Ohio subdivision's fund pursuant to division (A)(6) of this section; (2) A fund created solely for the purpose of acquiring, constructing, owning,
leasing, or operating municipal utilities pursuant to the authority provided
under section 715.02 of the Revised Code or Section 4 of Article XVIII, Ohio
Constitution. For purposes of division (F) of this section, "subdivision" includes
a county. (G) The use of leverage, in which the county uses its current
investment assets as collateral for the purpose of purchasing other assets, is
prohibited. The issuance of taxable notes for the purpose of arbitrage is
prohibited. Contracting to sell securities not owned by the county, for the
purpose of purchasing such securities on the speculation that bond prices will
decline, is prohibited. (H) Any securities, certificates of deposit, deposit
accounts, or any other documents evidencing deposits or
investments made under authority of this section shall be issued
in the name of the county with the county treasurer or investing
authority as the designated payee. If any such deposits or
investments are registrable either as to principal or interest,
or both, they shall be registered in the name of the treasurer. (I) The investing authority shall be responsible for the
safekeeping of all documents evidencing a deposit or investment
acquired under this section, including, but not limited to,
safekeeping receipts evidencing securities deposited with a
qualified trustee, as provided in section 135.37 of the Revised
Code, and documents confirming the purchase of securities under
any repurchase agreement under this section shall be deposited
with a qualified trustee, provided, however, that the qualified
trustee shall be required to report to the investing authority,
auditor of state, or an authorized outside auditor at any time
upon request as to the identity, market value, and location of
the document evidencing each security, and that if the
participating institution is a designated depository of the
county for the current period of designation, the securities that
are the subject of the repurchase agreement may be delivered to
the treasurer or held in trust by the participating institution
on behalf of the investing authority. Upon the expiration of the term of office of an investing
authority or in the event of a vacancy in the office for any
reason, the officer or the officer's legal representative
shall transfer and deliver to the officer's successor all documents
mentioned in this division for which the officer has been
responsible for safekeeping. For
all such documents transferred and delivered, such the officer shall
be credited with, and the officer's successor shall be
charged with, the amount of moneys so evidenced by such documents. (J)(1) All investments, except for investments in securities
described in divisions (A)(5) and (6) of this
section, shall be made only
through a member of the national association of securities
dealers, through a bank, savings bank, or savings and loan
association regulated by the
superintendent of financial institutions, or through an institution regulated
by the comptroller of the currency, federal deposit
insurance corporation, or board of governors of the federal reserve
system. (2) Payment for investments shall be made only upon the delivery of
securities representing
such investments to the treasurer, investing authority, or
qualified trustee. If the securities transferred are not
represented by a certificate, payment shall be made only upon
receipt of confirmation of transfer from the custodian by the
treasurer, governing board, or qualified trustee. (K)(1) Except as otherwise provided in division (K)(2) of
this section, no investing authority shall make an investment or deposit under
this section, unless there is on file with the auditor of state a written
investment policy approved by the investing authority. The policy shall
require that all entities conducting investment business with the investment
investing authority shall sign the investment policy of that investment investing authority. All
brokers, dealers, and financial institutions, described in division (J)(1) of
this section,
initiating transactions with the investment investing authority by giving advice or
making investment recommendations shall sign the investment investing authority's
investment policy thereby acknowledging their agreement to abide by the
policy's contents. All brokers, dealers, and financial institutions,
described in division (J)(1) of this section, executing transactions initiated
by the investment investing authority, having read the policy's contents, shall sign the
investment policy thereby acknowledging their comprehension and receipt. (2) If a written investment policy described in division (K)(1)
of this section is not filed on behalf of the county with the auditor of
state, the investing authority of that county shall invest the county's
inactive moneys and moneys of the county library and local government support
fund only in time certificates of deposits or savings or deposit accounts
pursuant to division (A)(3) of this section, no-load money market
mutual funds pursuant to division (A)(5) of this section,
or the Ohio subdivision's fund pursuant to division (A)(6) of this section. (L)(1) The investing authority shall establish and maintain an
inventory of all obligations and securities acquired by the investing
authority pursuant to this section. The inventory shall
include a description of each obligation or security, including type, cost,
par value, maturity date, settlement date, and any coupon rate. (2) The investing authority shall also keep a complete record of all
purchases and sales of the obligations and securities made pursuant to this
section. (3) The investing authority shall maintain a monthly portfolio report and
issue a copy of the monthly portfolio
report describing such investments to the county
investment advisory committee, detailing the current inventory of all
obligations and securities, all transactions during the month that affected
the inventory, any income received from the obligations and securities, and
any investment expenses paid, and stating the names of any persons effecting
transactions on behalf of the investing authority. (4) The monthly portfolio report
shall
be a public record and available for inspection
under section 149.43 of the Revised Code. (5) The inventory and the monthly portfolio report shall be filed with
the board of county commissioners. (M) An investing authority may enter into a
written investment or deposit agreement that includes a
provision under which the parties agree to submit to
nonbinding arbitration to settle any controversy that may arise
out of the agreement, including any controversy pertaining to
losses of public moneys resulting from investment or deposit.
The arbitration provision shall
be set forth entirely in the agreement, and the agreement shall
include a conspicuous notice to the
parties that any party to the arbitration may apply to the court of common
pleas of the county in which the arbitration was held for an order to vacate,
modify, or correct the award. Any such party may also apply to the court for
an order to change venue to a court of common pleas located more than one
hundred miles from the county in which the investing authority is located. For purposes of this division, "investment or deposit agreement" means any
agreement between an investing authority and a person, under which agreement
the person agrees to invest, deposit, or otherwise manage, on behalf of the
investing authority, a county's inactive moneys or moneys in a county library
and local government support fund, or agrees to provide investment advice to
the investing authority. (N) An investment held in the county portfolio on September
27, 1996, that
was a legal investment under the law as it existed
before September
27, 1996, may be held until maturity, or if
the investment does not have a maturity date the investment may be held until
five years from
September 27, 1996, regardless of whether
the investment would qualify as a legal investment under the terms of this
section as amended.
Sec. 301.27. (A) As used in this section: (1) "Credit card" includes
a gasoline
and telephone credit
card and a
telephone credit card
cards but excludes any
procurement card authorized under section 301.29 of the Revised
Code. (2) "Officer" includes an individual who also is an
appointing authority. (3) "Gasoline and oil expenses," and "minor motor vehicle repair and
maintenance expenses," and "emergency motor vehicle repair
expenses" refer to only those expenses incurred for motor
vehicles
owned or leased by the county. (B)(1) A credit card held by a board of county commissioners
or
the office of any other county appointing authority shall be
used
only to pay
the following work-related
expenses,
limited to the
following: (2)(b) Transportation expenses;
(3)(c) Gasoline and oil
expenses;
(4)
Minor
motor
(d) Motor vehicle
repair and maintenance expenses;
(5)
Emergency motor vehicle repair
expenses;
(6)(e) Telephone expenses;
(8)(g) Internet service provider expenses;
(9)(h) In the case of a public children services agency,
expenses for purchases for children for whom the agency is
providing temporary emergency care pursuant to section 5153.16 of
the Revised Code, children in the temporary or permanent
custody
of the agency, and children in a planned permanent living
arrangement.
(2) No late charges or finance charges shall be allowed as an allowable expense unless authorized by the board of county commissioners. (C) A county appointing authority may apply to the board
of
county commissioners for authorization to have an officer or
employee of the appointing authority use a credit card held by
that appointing authority. The authorization request shall state
whether the card is to be issued only in the name of the office
of
the appointing authority itself or whether the issued card also
shall
also include the name of a specified officer or employee. (D) The debt incurred as a result of the use of a credit
card pursuant to this section shall be paid from moneys
appropriated to
specific appropriation line items of the
appointing authority for work-related
expenses
listed in division
(B)(1) of this section. (E)(1) Except as otherwise provided in division (E)(2) of
this section, every officer or employee authorized to use a
credit
card held by the board or appointing authority shall
submit to the
board by the first day of each month an estimate of
the officer's
or employee's work-related
expenses
listed
in division (B)(1) of
this section for that month
along with the specific appropriation
line items from which
those expenditures are to be made, unless
the
board
authorizes, by
resolution, the officer or employee to
submit to
the board such
an
estimate for a period longer than one
month.
The
board may
revise
the estimate and determine the amount
it
approves, if any,
not to
exceed the estimated amount. The
board
shall certify the
amount
of its determination to the county
auditor along with the
necessary information for the auditor to
determine the
appropriate
specific appropriation line
item
items
from which such the
expenditures
are to be
made. After receiving certification from
the county
auditor that
the determined sum of
money is in the
treasury or in
the process
of collection to the
credit of the
appropriate specific
appropriation line
item items for which the
credit card is
approved for
use, and is free
from previous and
then-outstanding
obligations
or certifications,
the board shall
authorize the
officer or
employee to incur debt
for such the expenses
against the
county's
credit up to the authorized
amount. (2) In lieu of following the procedure set forth in
division
(E)(1) of this section, a board of county commissioners
may adopt
a resolution authorizing an officer or employee of an
appointing
authority to use a county credit card to pay for
specific classes
of the work-related expenses listed in division
(B)(1) of this
section, or use a specific credit card for any of
those
work-related expenses listed in division (B)(1) of this
section,
without submitting an estimate of those expenses to the
board as
required by division (E)(1) of this section. Prior to
adopting
the resolution, the board shall notify the county
auditor. The
resolution shall specify whether the officer's or
employee's
exemption extends to the use of a specific credit card, which
card shall
be identified by its number, or to one or more
specific
work-related uses from the classes of uses permitted under
division (B)(1) of this section. Before any credit card
exempted for
specific uses may be used to make purchases for
uses other than
those specific uses listed in the resolution, the
procedures
outlined in division (E)(1) of this section must be
followed or
the use shall be considered an unauthorized use. Use
of any
credit card under division (E)(2) of this section shall be
limited
to the amount appropriated and encumbered in a specific
appropriation line item for the permitted use or uses designated
in the authorizing resolution, or, in the case of a resolution
that authorizes use of a specific credit card, for each of the
permitted uses listed in division (B) of this section, but only
to
the extent the moneys in
such appropriations
those specific
appropriation line items are not otherwise
encumber encumbered. (F)(1) Any time a county credit card approved for use for
an
authorized amount under division (E)(1) of this section is
used
for more than that authorized amount, the appointing
authority may
request the board of county commissioners to
authorize after the
fact the expenditure of any amount charged
beyond the originally
authorized amount if, upon the board's
request, the county auditor
certifies that sum of money is in the
treasury or in the process
of collection to the credit of the
appropriate appropriation line
item for which the credit card was
used, and is free from previous
and then-outstanding obligations
or certifications. If the card
is used for more than the amount
originally authorized and if for
any reason that amount is not
authorized after the fact,
then the
county treasury shall be
reimbursed for any amount spent beyond
the originally authorized
amount in the following manner: (a) If the card is issued in the name of a specific
officer
or employee,
then that officer or employee is liable in
person and
upon any official bond the officer or employee has
given to the
county to
reimburse the county treasury for the amount charged to
the
county beyond the originally authorized amount. (b) If the card
was
is issued to the office of the
appointing
authority,
then the appointing authority is liable in
person and
upon any official bond the appointing authority has
given to
the
county for the amount
charged to the county beyond
the originally
authorized amount. (2) Any time a county credit card authorized for use under
division (E)(2) of this section is used for more than the amount
appropriated under that division, the appointing authority may
request the board of county commissioners to issue a supplemental
appropriation or make a transfer to the
proper line
item account as permitted in section
5705.40 of the Revised Code, to cover the
amount charged beyond
the originally appropriated amount. If the
card is used for more
than the amount originally appropriated and
if for any reason that
amount is not appropriated or transferred
as permitted by this
section,
then the county treasury
shall be
reimbursed for
any amount spent beyond the originally
appropriated
amount in the
following manner: (a) If the card is issued in the name of a specific
officer
or employee,
then that officer or employee is liable in
person and
upon any official bond the officer or employee has
given to the
county for
reimbursing the county treasury for any amount charged
on the
card beyond the originally appropriated amount. (b) If the card is issued in the name of the office of the
appointing authority,
then the appointing authority is liable in
person and upon any official bond the appointing authority
has
given to the county for
reimbursement for any amount charged on
the card beyond the
originally appropriated amount. (3) Whenever any officer or employee who is authorized to use a
credit card held by the board or the office of any other county
appointing authority suspects the loss, theft, or possibility of
unauthorized use of the county credit card the officer or
employee
is authorized to
use, the officer or employee shall so notify
the county auditor and either the
officer's or employee's appointing authority or the board
immediately and in writing. (4) If the county auditor determines there has been a
credit
card expenditure beyond the appropriated or authorized
amount as
provided in division (E) of this section, the auditor
immediately
shall notify the board of county
commissioners of this
fact. When
the board of county commissioners determines, on its
own or after
notification from the county auditor, that the county
treasury
should be reimbursed for credit card expenditures beyond
the
appropriated or authorized amount as provided in divisions
(F)(1)
and (2) of this section, it shall give written notice to
the county auditor and to the
officer or employee or appointing authority
liable to the
treasury
as provided in those divisions (F)(1) and (2) of this section.
If,
within thirty days after issuance of this the written notice, the
county treasury is not reimbursed for the amount shown on the
written notice, the prosecuting attorney of the county shall
recover that amount from the officer or employee or appointing
authority who is liable under this section by civil action in any
court of appropriate jurisdiction. (G) Use of a county credit card for any use other than
those
permitted under division (B)(1) of this section is a violation
of
law
for the purposes of section
2913.21 of the Revised Code.
Sec. 301.29. (A) As used in this section: (1) "Officer" includes an individual who also is an appointing authority. (2) "Procurement card"
means a financial transaction device as defined in section 301.28 of the Revised Code and as authorized under this section, but excludes any
credit card authorized under section 301.27 of the Revised Code.
(B) A procurement card held by a board of county commissioners
or
the office of any other county appointing authority shall be
used
only to pay work-related
expenses. No late charges or finance charges shall be allowed as an allowable expense unless authorized by the board of county commissioners. (C)(1) In any county that chooses to use procurement cards, the board of county commissioners shall, by resolution, adopt a policy with the advice of the county auditor, for the county's use of those cards. The resolution shall include provisions that limit the use of a procurement card to payment for one or more specific work-related or specific classes of work-related expenses, and limit procurement card transactions to a specific number of transactions per day, month, quarter, or other specified period as authorized in division (F)(2) of this section, by supplier or work-related expense. In addition, the resolution shall limit a procurement card to daily and monthly spending limits. The resolution also shall contain a list of administrative controls that the board determines, after consulting with the county auditor, will be sufficient for use of a procurement card. Those administrative controls shall include at a minimum the following: (a) An aggregate amount that may be incurred through use of each card within a day, week, or month; (b) Classes of permissible goods and services that may be purchased with a procurement card; (c) In case a procurement card is misused, a procedure for revocation of the card. (2) The county auditor shall develop internal accounting controls in consultation with the auditor of state for the implementation of this section. (3) If a board of county commissioners adopts a policy under division (C)(1) of this section, it shall advertise a request for proposals from issuers of procurement cards in a newspaper of general circulation within the county at least once a week for two consecutive weeks. The advertisement shall specify the purpose of the request, the type of procurement card or cards sought, and the date by which proposals must be received. That date shall not be less than ten days after the last day of the second week in which the request is advertised. The board also may post the advertisement by electronic means, including posting the advertisement on the county's internet site on the world wide web. If the advertisement is posted on the county web site, the board may eliminate the second newspaper publication otherwise required by this division if the first notice published in a newspaper of general circulation meets all of the following:
(a) It is published at least two weeks before the date required for the receipt of the proposals.
(b) It includes a statement that the notice is posted on the county's internet site on the world wide web.
(c) It includes the county's internet address on the world wide web.
(d) It provides instruction for accessing the advertisement on the county web site. The board shall determine upon the advice of the county auditor and county treasurer whether to contract with any one or more issuers that submit a timely proposal. Before entering into a contract, the board shall adopt a resolution stating the contract's intent and guidelines consistent with divisions (C)(1) and (2) of this section for the use of each procurement card. (D)
A county appointing authority may apply to the board
of
county commissioners for authorization to have an officer or
employee of the appointing authority use a procurement card held by
that appointing authority. The authorization request shall state
whether the card is to be issued only in the name of the office
of
the appointing authority or whether the issued card
also shall include the name of a specified officer or employee. (E) The debt incurred as a result of the use of a procurement
card under this section shall be paid from moneys
appropriated to specific appropriation line items of the appointing authority. (F)(1) Except as otherwise provided in division (F)(2) of
this section, every officer or employee authorized to use a
procurement
card held by the board or appointing authority shall
submit to the
board by the first day of each month an estimate of
the officer's
or employee's work-related
expenses
for that month, unless the
board
authorizes, by
resolution, the officer or employee to submit to
the board such
an
estimate for a period longer than one month.
The
board may
revise
the estimate and determine the amount it
approves, if any,
not to
exceed the estimated amount. The board
shall certify the
amount
of its determination to the county
auditor along with the
specific
appropriation line items from which the
expenditures
are to be
made. After receiving certification pursuant to division (D) of section 5705.41 of the Revised Code that the
specific
appropriation line
item for which the procurement card is
approved for
use is free
from previous and then-outstanding
obligations
or certifications,
the board shall authorize the
officer or
employee to incur debt
for the expenses against the
county's
credit up to the authorized
amount. (2) In lieu of following the procedure set forth in
division
(F)(1) of this section, a board of county commissioners
may adopt
a resolution authorizing an officer or employee of an
appointing
authority to use a county procurement card to pay for
specific classes
of work-related expenses, or to use a specific procurement card for any work-related expenses,
without submitting an estimate of those expenses to the
board as
required by division (F)(1) of this section. Prior to
adopting
the resolution, the board shall notify the county
auditor. The
resolution shall specify whether the officer's or
employee's
exemption extends to the use of a specific procurement card, which
card shall
be identified by its number, or to one or more
specific
work-related uses. Before any procurement card
issued for
specific uses may be used to make purchases for
uses other than
those specific uses listed in the resolution, the
procedures
outlined in division (F)(1) of this section must be
followed or
the use shall be considered an unauthorized use. Use
of any
procurement card under division (F)(2) of this section shall be
limited
to the amount appropriated and encumbered in a specific
appropriation line item for the permitted use or uses designated
in the authorizing resolution, or, in the case of a resolution
that authorizes use of a specific procurement card, for any work-related expense, but only
to
the extent the moneys in those specific appropriation line items are not otherwise
encumbered. (3) A procurement card shall not be used in any manner that circumvents the competitive bidding requirements of section 307.86 of the Revised Code. (G)(1) Any time a county procurement card approved for use for
an
authorized amount under division (F)(1) of this section is
used
for more than that authorized amount, the appointing
authority may
request the board of county commissioners to
authorize after the
fact the expenditure of any amount charged
beyond the originally
authorized amount if, upon the board's
request, the county auditor
certifies that sum of money is in the
treasury or in the process
of collection to the credit of the
appropriate appropriation line
item for which the procurement card was
used, and is free from previous
and then-outstanding obligations
or certifications. If the card
is used for more than the amount
originally authorized and if for
any reason that amount is not
authorized after the fact, the
county treasury shall be
reimbursed for any amount spent beyond
the originally authorized
amount in the following manner: (a) If the card is issued in the name of a specific
officer
or employee, the officer or employee is liable in
person and
upon any official bond the officer or employee has
given to the
county to
reimburse the county treasury for the amount charged to
the
county beyond the originally authorized amount. (b) If the card is issued to the office of the appointing
authority, the appointing authority is liable in person and
upon any official bond the appointing authority has given to
the
county for the amount
charged to the county beyond the originally
authorized amount. (2) No user of a county procurement card authorized for use under division (F)(2) of this section shall use the card for any expenditure that is more than the amount appropriated under that division. If at any time a county procurement card authorized for use under
division (F)(2) of this section is used for more than the amount
appropriated under that division, the appointing authority may
request the board of county commissioners to issue a supplemental
appropriation or make a transfer to the specific appropriation line items
as permitted in section 5705.40 of the Revised Code, to cover the
amount charged beyond the originally appropriated amount. If the
card is used for more than the amount originally appropriated and
if for any reason that amount is not appropriated or transferred
as permitted by this division, the county treasury shall be
reimbursed for any amount spent beyond the originally
appropriated
amount in the following manner: (a) If the card is issued in the name of a specific
officer
or employee, the officer or employee is liable in
person and
upon any official bond the officer or employee has
given to the
county for
reimbursing the county treasury for any amount charged
on the
card beyond the originally appropriated amount. (b) If the card is issued in the name of the office of the
appointing authority, the appointing authority is liable in
person and upon any official bond the appointing authority
has
given to the county for
reimbursement for any amount charged on
the card beyond the
originally appropriated amount. (3) Whenever any officer or employee who is authorized to use a
procurement card held by the board or the office of any other county
appointing authority suspects the loss, theft, or possibility of
unauthorized or unlawful use of the card, the officer or employee shall notify
the county auditor and the
officer's or employee's appointing authority or the board
immediately and in writing. (4) If the county auditor determines there has been a
procurement
card expenditure beyond the appropriated or authorized
amount as
provided in division (F) of this section, or for an unlawful purpose, the auditor
immediately
shall notify the board of county
commissioners. When
the board determines, on its
own or after
notification from the county auditor, that the county
treasury
should be reimbursed for procurement card expenditures beyond
the
appropriated or authorized amount as provided in divisions
(G)(1)
and (2) of this section, it shall give written notice to
the county auditor and to the
officer or employee or appointing authority
liable to the
treasury
as provided in those divisions.
If,
within thirty days after issuance of this written notice, the
county treasury is not reimbursed for the amount shown on the
written notice, the prosecuting attorney of the county shall
recover that amount from the officer or employee or appointing
authority who is liable under this section by civil action in any
court of appropriate jurisdiction. (H) Use of a county procurement card for any use other than
those
permitted under division (B) of this section is a violation
of law
for the purposes of section
2913.21 of the Revised Code.
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 is not need needed
for public use,
is
obsolete, or
is unfit for the use for which
it was
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, 505.101, and
505.102 of the
Revised Code,
the sale
or
other disposition of
unneeded, obsolete,
or unfit for use
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 or by sealed bid to the highest bidder. 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.
If the board conducts the sale of the property by sealed bid, the form of the bid shall be as prescribed by the board, and each bid shall contain the name of the person submitting it. Bids received shall be opened and tabulated at the time stated in the published and posted notices. The property shall be sold to the highest bidder, except that the board may reject all bids and hold another sale, by public auction or sealed bid, in the manner prescribed by this section. (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 for use 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 web site on the
internet, the notice shall be posted continually throughout the
calendar year at that website web site. 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. 2913.01. As used in this chapter, unless the context
requires
that a term be given a different meaning: (A) "Deception" means knowingly deceiving another or
causing
another to be deceived by any false or misleading
representation,
by withholding information, by preventing another
from acquiring
information, or by any other conduct, act, or
omission that
creates, confirms, or perpetuates a false
impression in another,
including a false impression as to law,
value, state of mind, or
other objective or subjective fact. (B) "Defraud" means to knowingly obtain, by deception,
some
benefit for oneself or another, or to knowingly cause, by
deception, some detriment to another. (C) "Deprive" means to do any of the following: (1) Withhold property of another permanently, or for a
period that appropriates a substantial portion of its value or
use, or with purpose to restore it only upon payment of a reward
or other consideration; (2) Dispose of property so as to make it unlikely that the
owner will recover it; (3) Accept, use, or appropriate money, property, or
services, with purpose not to give proper consideration in return
for the money, property, or services, and without reasonable
justification or excuse for not giving proper consideration. (D) "Owner" means, unless the context requires a different
meaning, any person, other than the actor, who is
the owner of,
who has possession or control of, or who has
any license
or
interest in property or services, even though the ownership,
possession, control, license, or interest is unlawful. (E) "Services" include labor, personal services,
professional services, public utility services, common carrier
services, and food, drink, transportation, entertainment, and
cable television services
and, for purposes of section 2913.04 of
the Revised Code, include cable services as defined in that
section. (F) "Writing" means any computer software, document,
letter,
memorandum, note, paper, plate, data, film, or other
thing having
in or upon it any written, typewritten, or printed
matter, and any
token, stamp, seal, credit card,
badge, trademark, label, or other
symbol of value, right,
privilege, license, or identification. (G) "Forge" means to fabricate or create, in whole or in
part and by any means, any spurious writing, or to make, execute,
alter, complete, reproduce, or otherwise purport to authenticate
any writing, when the writing in fact is not authenticated by
that
conduct. (H) "Utter" means to issue, publish, transfer, use, put or
send into circulation, deliver, or display. (I) "Coin machine" means any mechanical or electronic
device
designed to do both of the following: (1) Receive a coin, bill, or token made for that purpose; (2) In return for the insertion or deposit of a coin,
bill,
or token, automatically dispense property, provide a
service, or
grant a license. (J) "Slug" means an object that, by virtue of its size,
shape, composition, or other quality, is capable of being
inserted
or deposited in a coin machine as an improper substitute
for a
genuine coin, bill, or token made for that purpose. (K) "Theft offense" means any of the following: (1) A violation of section 2911.01, 2911.02, 2911.11,
2911.12, 2911.13, 2911.31, 2911.32, 2913.02, 2913.03, 2913.04,
2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 2913.31,
2913.32,
2913.33, 2913.34,
2913.40, 2913.42, 2913.43, 2913.44, 2913.45,
2913.47, former section
2913.47 or 2913.48, or section 2913.51,
2915.05,
or 2921.41 of the Revised Code; (2) A violation of an existing or former municipal
ordinance
or law of this or any other state, or of the United
States,
substantially equivalent to any section listed in
division (K)(1)
of this section or a violation of section 2913.41, 2913.81,
or
2915.06 of the Revised Code as it existed prior to July 1, 1996; (3) An offense under an existing or former municipal
ordinance or law of this or any other state, or of the United
States, involving robbery, burglary, breaking and entering,
theft,
embezzlement, wrongful conversion, forgery,
counterfeiting,
deceit, or fraud; (4) A conspiracy or attempt to commit, or complicity in
committing, any offense under division (K)(1), (2), or (3) of this
section. (L) "Computer services" includes, but is not limited to,
the
use of a computer system, computer network, computer program,
data
that is prepared for computer use, or data that is contained
within a computer system or computer network. (M) "Computer" means an electronic device that performs
logical, arithmetic, and memory functions by the manipulation of
electronic or magnetic impulses. "Computer" includes, but is not
limited to, all input, output, processing, storage, computer
program, or communication facilities that are connected, or
related, in a computer system or network to an electronic
device
of that nature. (N) "Computer system" means a computer and related
devices,
whether connected or unconnected, including, but not
limited to,
data input, output, and storage devices, data
communications
links, and computer programs and data that make
the system capable
of performing specified special purpose data
processing tasks. (O) "Computer network" means a set of related and remotely
connected computers and communication facilities that includes
more than one computer system that has the capability to transmit
among the connected computers and communication facilities
through
the use of computer facilities. (P) "Computer program" means an ordered set of data
representing coded instructions or statements that, when executed
by a computer, cause the computer to process data. (Q) "Computer software" means computer programs,
procedures,
and other documentation associated with the operation
of a
computer system. (R) "Data" means a representation of information,
knowledge,
facts, concepts, or instructions that are being or
have been
prepared in a formalized manner and that are intended
for use in a
computer, computer system, or computer
network. For
purposes
of
section 2913.47 of the Revised Code, "data" has the additional
meaning set forth in division (A) of that section. (S) "Cable television service" means any services provided
by or through the facilities of any cable television system or
other similar closed circuit coaxial cable communications system,
or any microwave or similar transmission service used in
connection with any cable television system or other similar
closed circuit coaxial cable communications system. (T) "Gain access" means to approach, instruct, communicate
with, store data in, retrieve data from, or otherwise make use of
any resources of a computer, computer system, or computer
network,
or any cable service or cable system both as defined in section
2913.04 of the Revised Code. (U) "Credit card" includes, but is not limited to, a card,
code, device, or other means of access to a customer's account
for
the purpose of obtaining money, property, labor, or services
on
credit, or for initiating an electronic fund transfer at a
point-of-sale terminal, an automated teller machine, or a cash
dispensing machine. It also includes a county procurement card issued under section 301.29 of the Revised Code. (V) "Electronic fund transfer" has the same meaning as in
92
Stat. 3728, 15 U.S.C.A. 1693a, as amended. (W) "Rented property" means personal property in which the
right
of possession and use of the property is for a short and
possibly
indeterminate term in return for consideration; the
rentee generally controls
the duration of possession of the
property, within any applicable minimum or
maximum term; and the
amount of consideration generally is determined by the
duration of
possession of the property. (X) "Telecommunication" means the origination,
emission,
dissemination, transmission, or reception of data, images,
signals,
sounds, or other intelligence or equivalence of
intelligence of
any nature over any communications system by any
method,
including, but not limited to, a fiber optic, electronic,
magnetic, optical, digital, or analog method.
(Y) "Telecommunications
device" means any instrument,
equipment, machine, or other
device that facilitates
telecommunication, including, but not
limited to, a computer,
computer network, computer chip, computer
circuit, scanner,
telephone, cellular telephone, pager, personal
communications
device, transponder, receiver, radio, modem, or
device that
enables the use of a modem. (Z) "Telecommunications
service" means the providing,
allowing, facilitating, or
generating of any form of
telecommunication through the use of a
telecommunications device
over a telecommunications system. (AA) "Counterfeit
telecommunications device" means a
telecommunications device that,
alone or with another
telecommunications device, has been altered,
constructed,
manufactured, or programmed to acquire, intercept, receive, or
otherwise facilitate the use of a telecommunications service or
information
service without the
authority or consent of the
provider of the telecommunications
service or information service.
"Counterfeit telecommunications device"
includes, but
is not
limited to, a clone telephone, clone microchip, tumbler
telephone,
or tumbler microchip; a wireless scanning device
capable of
acquiring, intercepting, receiving, or otherwise
facilitating the
use of telecommunications service or information service
without
immediate detection; or a device, equipment, hardware, or software
designed for, or capable of, altering or changing the electronic
serial number
in a wireless telephone. (BB)(1) "Information
service" means, subject to division
(BB)(2) of this section, the
offering of a capability for
generating, acquiring, storing,
transforming, processing,
retrieving, utilizing, or making
available information via
telecommunications, including, but not
limited to, electronic
publishing. (2) "Information service" does not include any use of a
capability of a type described in division
(BB)(1) of this section
for the
management, control, or operation of a telecommunications
system
or the management of a telecommunications service. (CC) "Elderly person" means a person who is sixty-five
years
of age or older. (DD) "Disabled adult" means a person who is eighteen years
of age
or older
and has some impairment of body or mind that makes
the person unfit to work
at any substantially remunerative
employment that the person
otherwise would be able to perform and
that will, with reasonable
probability, continue for a period of
at least twelve months
without any present indication of recovery
from the impairment, or who is
eighteen years of age or older and
has been certified as permanently and
totally disabled by an
agency
of this state or the United States that has the function of
so classifying persons. (EE) "Firearm" and "dangerous ordnance" have the same
meanings as
in section 2923.11 of the Revised Code. (FF) "Motor vehicle" has the same meaning as in section
4501.01
of the Revised Code. (GG) "Dangerous drug" has the same meaning as in section
4729.01
of the Revised Code. (HH) "Drug abuse offense" has the same meaning as in section
2925.01 of the Revised Code.
Sec. 5575.01. (A) In the maintenance and repair of roads, the
board of township trustees may proceed either by contract or
force account, provided the board has but, unless the exemption specified in division (C) of this section applies, if the board wishes to proceed by force account, it first caused shall cause the county engineer to complete the force account assessment form developed by the auditor of state under section 117.16 of the Revised Code. Except as otherwise provided in sections 505.08
and 505.101 of the Revised Code, when the board proceeds by
contract, the contract shall, if the amount involved exceeds forty-five thousand
dollars, be let by the board to the lowest responsible
bidder after advertisement for bids once, not later than two
weeks, prior to the date fixed for the letting of such the contract,
in a newspaper published in the county and of general circulation
within the township, but or, if there is no such paper newspaper is published in
the county, then in one a newspaper having general circulation in the
township. If the amount involved is forty-five thousand dollars or less,
a contract may be let without competitive bidding, or the work may be done by force account. Such a
contract shall be performed under the supervision of a member of
the board or the township road superintendent. (B) Before undertaking the construction or reconstruction of a
township road, the board shall cause to be made by the county
engineer an estimate of the cost of such the work, which estimate
shall include labor, material, freight, fuel, hauling, use of
machinery and equipment, and all other items of cost. If the
board finds it in the best interest of the public, it may, in
lieu of constructing the road by contract, proceed to construct
the road by force account. Except as otherwise provided under
sections 505.08 and 505.101 of the Revised Code, where the total
estimate cost of the work exceeds fifteen thousand dollars per mile,
the board shall invite and receive competitive bids for
furnishing all the labor, materials, and equipment and doing the
work, as provided in section 5575.02 of the Revised Code, and
shall consider and reject them before ordering the work done by
force account. When such bids are received, considered, and
rejected, and the work is done by force account, such the work shall be
performed in compliance with the plans and specifications upon
which the bids were based. (C) Force account assessment forms are not required under division (A) of this section for road maintenance or repair projects of less than fifteen thousand dollars, or under division (B) of this section for road construction or reconstruction projects of less than five thousand dollars per mile. (D) All force account work under this section shall be done under the direction of
a member of the board or the township road superintendent. Sec. 5705.41. No subdivision or taxing unit shall: (A) Make any appropriation of money except as provided in
Chapter 5705. of the Revised Code; provided, that the
authorization of a bond issue shall be deemed to be an
appropriation of the proceeds of the bond issue for the purpose
for which such bonds were issued, but no expenditure shall be
made
from any bond fund until first authorized by the taxing
authority; (B) Make any expenditure of money unless it has been
appropriated as provided in such chapter; (C) Make any expenditure of money except by a proper
warrant
drawn against an appropriate fund; (D)(1) Except as otherwise provided in division (D)(2) of
this section and section 5705.44 of the Revised Code, make any
contract or give any order involving the
expenditure of money
unless there is attached thereto a
certificate of the fiscal
officer of the subdivision that the
amount required to meet the
obligation or, in the case of a
continuing contract to be
performed in whole or in part in an
ensuing fiscal year, the
amount required to meet the obligation
in
the fiscal year in which
the contract is made, has been
lawfully
appropriated for such
purpose and is in the treasury or
in process
of collection to the
credit of an appropriate fund
free from any
previous encumbrances.
This certificate need be
signed only by
the subdivision's fiscal
officer. Every such
contract made
without such a certificate
shall be void, and no
warrant shall be
issued in payment of any
amount due thereon. If
no certificate is
furnished as required,
upon receipt by the
taxing authority of the
subdivision or taxing
unit of a
certificate of the fiscal officer
stating that there was
at the
time of the making of such contract
or order and at the
time of
the execution of such certificate a
sufficient sum
appropriated
for the purpose of such contract and
in the treasury
or in
process of collection to the credit of an
appropriate fund
free
from any previous encumbrances, such taxing
authority may
authorize the drawing of a warrant in payment of
amounts due upon
such contract, but such resolution or ordinance
shall be passed
within thirty days
after the
taxing authority
receives such
certificate; provided
that, if the
amount involved
is less than
one hundred dollars in
the case of
counties or
three
thousand
dollars in the case of all
other
subdivisions or taxing
units, the
fiscal officer may
authorize it
to be paid without such
affirmation of the taxing
authority of the
subdivision or taxing
unit, if such expenditure
is otherwise
valid. (2) Annually, the board of county commissioners may adopt
a
resolution exempting for the current fiscal year county
purchases
of seven hundred fifty one thousand dollars or less from the
requirement of
division (D)(1) of this section that a certificate
be attached to
any contract or order involving the expenditure of
money. The
resolution shall state the dollar amount that is
exempted from the
certificate requirement and whether the
exemption applies to all
purchases, to one or more specific
classes of purchases, or to the
purchase of one or more specific
items. Prior to the adoption of
the resolution, the board shall
give written notice to the county
auditor that it intends to
adopt the resolution. The notice shall
state the dollar amount
that is proposed to be exempted and
whether the exemption would
apply to all purchases, to one or more
specific classes of
purchases, or to the purchase of one or more
specific items. The
county auditor may review and comment on the
proposal, and shall
send any comments to the board within fifteen
days after
receiving the notice. The board shall wait at least
fifteen days
after giving the notice to the auditor before
adopting the
resolution. A person authorized to make a county
purchase in a
county that has adopted such a resolution shall
prepare and file
with the county auditor, within three business
days after
incurring an obligation not requiring a certificate, or within any other period of time the board of county commissioners specifies in the resolution, a
written or electronically transferred
document specifying the purpose and amount of the
expenditure,
the date of the purchase, the name of the vendor, the specific appropriation items from which the expenditures are to be made, and
such any
additional information as the auditor of state may prescribe. (3) Upon certification by the auditor or other chief
fiscal
officer that a certain sum of money, not in excess of an amount established by resolution or ordinance
adopted by a majority of the members of the legislative authority
of the subdivision or taxing unit, has been lawfully appropriated, authorized, or
directed for a certain purpose and is in the treasury or in the
process of collection to the credit of a specific line-item
appropriation account in a certain fund free from previous and
then outstanding obligations or certifications, then for such
purpose and from such line-item appropriation account in such
fund, over a period not extending
beyond the end of the fiscal year, expenditures may be made,
orders for payment issued, and contracts or obligations calling
for or requiring the payment of money made and assumed; provided,
that the aggregate sum of money included in and called for by
such
expenditures, orders, contracts, and obligations shall not
exceed
the sum so certified. Such a certification need be signed
only by
the fiscal officer of the subdivision or the taxing
district and
may, but need not, be limited to a specific vendor.
An itemized
statement of obligations incurred and expenditures
made under such
certificate shall be rendered to the auditor or
other chief fiscal
officer before another such certificate may be
issued, and not
more than one such certificate shall be
outstanding at a time. In addition to providing the certification for expenditures
as specified in this division, a
subdivision also may make expenditures, issue orders for
payment,
and
make contracts or obligations calling for or requiring the
payment of money made and assumed for specified permitted
purposes
from a specific line-item appropriation account in a
specified
fund for a sum of money
upon the
certification by the fiscal
officer of the
subdivision that this
sum of
money has been
lawfully appropriated, authorized, or
directed for
a permitted
purpose and is in the treasury or in the
process of
collection to
the credit of the specific line-item
appropriation
account in the
specified fund free from previous and
then-outstanding obligations
or certifications; provided that the
aggregate sum of money
included in and called for by the
expenditures, orders, and
obligations shall not exceed the
certified sum. The purposes for
which a subdivision may
lawfully
appropriate, authorize, or issue
such a certificate are the
services of an accountant, architect,
attorney at law, physician,
professional engineer, construction
project manager, consultant,
surveyor, or appraiser by or on
behalf of the subdivision or
contracting authority; fuel oil,
gasoline, food items, roadway
materials, and utilities; and any
purchases exempt from
competitive bidding under section 125.04 of
the Revised Code and
any other specific expenditure that is a
recurring and reasonably
predictable operating expense. Such a
certification shall not
extend beyond the end of the fiscal year
or, in the case of
a
board of
county commissioners that has
established a quarterly
spending plan
under section 5705.392 of
the Revised Code, beyond
the quarter to
which the plan applies.
Such a certificate shall
be signed by
the fiscal officer and may,
but need not, be
limited
to a
specific vendor. An itemized
statement of obligations
incurred
and expenditures made under such
a certificate shall be
rendered
to the fiscal officer for each
certificate
issued. More
than one
such certificate may be
outstanding at any time. In any case in which a contract is entered into upon a per
unit basis, the head of the department, board, or commission for
the benefit of which the contract is made shall make an estimate
of the total amount to become due upon such contract, which
estimate shall be certified in writing to the fiscal officer of
the subdivision. Such a contract may be entered into if the
appropriation covers such estimate, or so much thereof as may be
due during the current year. In such a case the certificate of
the fiscal officer based upon the estimate shall be a sufficient
compliance with the law requiring a certificate. Any certificate of the fiscal officer attached to a
contract
shall be binding upon the political subdivision as to
the facts
set forth therein. Upon request of any person
receiving an order
or entering into a contract with any political
subdivision, the
certificate of the fiscal officer shall be
attached to such order
or contract. "Contract" as used in this
section excludes current
payrolls of regular employees and
officers. (E) Taxes and other revenue in process of collection, or the
proceeds to be derived from authorized bonds, notes, or
certificates of indebtedness sold and in process of delivery,
shall for the purpose of this section be deemed in the treasury
or
in process of collection and in the appropriate fund. This
section applies neither to the investment of sinking funds by the
trustees of such funds, nor to investments made under sections
731.56 to 731.59 of the Revised Code. No district authority shall, in transacting its own
affairs,
do any of the things prohibited to a subdivision by this
section,
but the appropriation referred to shall become the
appropriation
by the district authority, and the fiscal officer
referred to
shall mean the fiscal officer of the district
authority.
Sec. 5709.62. (A) In any municipal corporation that is
defined by the United States office of management and budget as a
central city of a metropolitan statistical area, or in a city designated as an urban cluster in a rural statistical area, the legislative
authority of the municipal corporation may designate one or more
areas within its municipal corporation as proposed enterprise
zones. Upon designating an area, the legislative authority shall
petition the director of development for certification of the
area as having the characteristics set forth in division (A)(1)
of section 5709.61 of the Revised Code as amended by Substitute
Senate Bill No. 19 of the 120th general assembly. Except as
otherwise provided in division (E) of this section, on and after
July 1, 1994, legislative authorities shall not enter into
agreements under this section unless the legislative authority
has petitioned the director and the director has certified the
zone under this section as amended by that act; however, all
agreements entered into under this section as it existed prior to
July 1, 1994, and the incentives granted under those agreements
shall remain in effect for the period agreed to under those
agreements. Within sixty days after receiving such a petition,
the director shall determine whether the area has the
characteristics set forth in division (A)(1) of section 5709.61
of the Revised Code, and shall forward the findings to
the
legislative authority of the municipal corporation. If the
director certifies the area as having those characteristics, and
thereby certifies it as a zone, the legislative authority may
enter into an agreement with an enterprise under division (C) of
this section. (B) Any enterprise that wishes to enter into an agreement
with a municipal corporation under division (C) of this section
shall submit a proposal to the legislative authority of the
municipal corporation on a form prescribed by the director of
development, together with the application fee established under
section 5709.68 of the Revised Code. The form shall require the
following information: (1) An estimate of the number of new employees whom the
enterprise intends to hire, or of the number of employees whom
the enterprise intends to retain, within the zone at a facility
that is a project site, and an estimate of the amount of payroll
of the enterprise attributable to these employees; (2) An estimate of the amount to be invested by the
enterprise to establish, expand, renovate, or occupy a facility,
including investment in new buildings, additions or improvements
to existing buildings, machinery, equipment, furniture, fixtures,
and inventory; (3) A listing of the enterprise's current investment, if
any, in a facility as of the date of the proposal's submission. The enterprise shall review and update the listings
required under this division to reflect material changes, and any
agreement entered into under division (C) of this section shall
set forth final estimates and listings as of the time the
agreement is entered into. The legislative authority may, on a
separate form and at any time, require any additional information
necessary to determine whether an enterprise is in compliance
with an agreement and to collect the information required to be
reported under section 5709.68 of the Revised Code. (C) Upon receipt and investigation of a proposal under
division (B) of this section, if the legislative authority finds
that the enterprise submitting the proposal is qualified by
financial responsibility and business experience to create and
preserve employment opportunities in the zone and improve the
economic climate of the municipal corporation, the legislative
authority, on or before
October 15, 2009, may do one
of the following: (1) Enter into an agreement with the enterprise under
which the enterprise agrees to establish, expand, renovate, or
occupy a facility and hire new employees, or preserve employment
opportunities for existing employees, in return for one or more
of the following incentives: (a) Exemption for a specified number of years, not to
exceed ten, of a specified portion, up to seventy-five per cent,
of the assessed value of tangible personal property first used in
business at the project site as a result of the agreement. An
exemption granted pursuant to this division applies to inventory
required to be listed pursuant to sections 5711.15 and 5711.16 of
the Revised Code, except that, in the instance of an expansion or
other situations in which an enterprise was in business at the
facility prior to the establishment of the zone, the inventory
that is exempt is that amount or value of inventory in excess of
the amount or value of inventory required to be listed in the
personal property tax return of the enterprise in the return for
the tax year in which the agreement is entered into. (b) Exemption for a specified number of years, not to
exceed ten, of a specified portion, up to seventy-five per cent,
of the increase in the assessed valuation of real property
constituting the project site subsequent to formal approval of
the agreement by the legislative authority; (c) Provision for a specified number of years, not to
exceed ten, of any optional services or assistance that the
municipal corporation is authorized to provide with regard to the
project site. (2) Enter into an agreement under which the enterprise agrees to
remediate an environmentally contaminated facility, to spend an
amount equal to at least two hundred fifty per cent of the true
value in money of the real property of the facility prior to
remediation as determined for the purposes of property taxation
to establish, expand, renovate, or occupy the remediated
facility, and to hire new employees or preserve employment
opportunities for existing employees at the remediated facility,
in return for one or more of the following incentives: (a) Exemption for a specified number of years, not to
exceed ten, of a specified portion, not to exceed fifty per cent,
of the assessed valuation of the real property of the facility
prior to remediation; (b) Exemption for a specified number of years, not to
exceed ten, of a specified portion, not to exceed one hundred per
cent, of the increase in the assessed valuation of the real
property of the facility during or after remediation; (c) The incentive under division (C)(1)(a) of this
section, except that the percentage of the assessed value of such
property exempted from taxation shall not exceed one hundred per
cent; (d) The incentive under division (C)(1)(c) of this
section. (3) Enter into an agreement with an enterprise that plans
to purchase and operate a large manufacturing facility that has
ceased operation or announced its intention to cease operation,
in return for exemption for a specified number of years, not to
exceed ten, of a specified portion, up to one hundred per cent,
of the assessed value of tangible personal property used in
business at the project site as a result of the agreement, or of
the assessed valuation of real property constituting the project
site, or both. (D)(1) Notwithstanding divisions (C)(1)(a) and (b) of this
section, the portion of the assessed value of tangible personal
property or of the increase in the assessed valuation of real
property exempted from taxation under those divisions may exceed
seventy-five per cent in any year for which that portion is
exempted if the average percentage exempted for all years in
which the agreement is in effect does not exceed sixty per cent,
or if the board of education of the city, local, or exempted
village school district within the territory of which the
property is or will be located approves a percentage in excess of
seventy-five per cent. (2) Notwithstanding any provision of the Revised Code to the contrary, the exemptions described in divisions (C)(1)(a), (b), and (c), (C)(2)(a), (b), and (c), and (C)(3) of this section may be for up to fifteen years if the board of education of the city, local, or exempted village school district within the territory in which the property is or will be located approves a number of years in excess of ten, but only if the project that is part of the agreement includes a fixed asset investment of at least one hundred million dollars or the director of development determines there are extraordinary circumstances. For (3) For the purpose of obtaining such
approval the approval of a city, local, or exempted village school district under division (D)(1) or (2) of this section, the legislative authority shall deliver to the board of
education a notice not later than forty-five days prior to
approving the agreement, excluding Saturdays, Sundays, and
legal holidays as defined in section 1.14 of the Revised Code. The notice shall state
the percentage to be exempted, an
estimate of the true value of the property to be exempted, and
the number of years the property is to be exempted. The board of
education, by resolution adopted by a majority of the board,
shall approve or disapprove the agreement and certify a copy of
the resolution to the legislative authority not later than
fourteen days prior to the date stipulated by the legislative
authority as the date upon which approval of the agreement is to
be formally considered by the legislative authority. The board
of education may include in the resolution conditions under which
the board would approve the agreement, including the execution of
an agreement to compensate the school district under division (B)
of section 5709.82 of the Revised Code. The legislative
authority may approve the agreement at any time after the board
of education certifies its resolution approving the agreement to
the legislative authority, or, if the board approves the
agreement conditionally, at any time after the conditions are
agreed to by the board and the legislative authority. If a board of education has adopted a resolution waiving
its right to approve agreements and the resolution
remains in effect, approval of an agreement by the
board is not required under this division. If a board of
education has adopted a resolution allowing a legislative
authority to deliver the notice required under this division
fewer than forty-five business days prior to the legislative
authority's approval of the agreement, the legislative
authority shall deliver the notice to the board not later than
the number of days prior to such approval as prescribed by the
board in its resolution. If a board of education adopts a
resolution waiving its right to approve agreements or shortening
the notification period, the board shall certify a copy of the
resolution to the legislative authority. If the board of
education rescinds such a resolution, it shall certify notice of
the rescission to the legislative authority. (2)(4) The legislative authority shall comply with section
5709.83 of the Revised
Code unless the board of
education has adopted a resolution under that section waiving
its right to receive such notice.
(E) This division applies to zones certified by the
director of development under this section prior to July
22,
1994. On or before October 15, 2009,
the legislative authority
that designated a zone to which this division applies may enter
into an agreement with an enterprise if the legislative authority
makes the finding required under that division and determines
that the enterprise satisfies one of the criteria described in
divisions (E)(1) to (5) of this section: (1) The enterprise currently has no operations in this
state and, subject to approval of the agreement, intends to
establish operations in the zone; (2) The enterprise currently has operations in this state
and, subject to approval of the agreement, intends to establish
operations at a new location in the zone that would not result in
a reduction in the number of employee positions at any of the
enterprise's other locations in this state; (3) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in another
state, to the zone; (4) The enterprise, subject to approval of the agreement,
intends to expand operations at an existing site in the zone that
the enterprise currently operates; (5) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in this state,
to the zone, and the director of development has issued a waiver
for the enterprise under division (B) of section 5709.633 of the
Revised Code. The agreement shall require the enterprise to agree to
establish, expand, renovate, or occupy a facility in the zone and
hire new employees, or preserve employment opportunities for
existing employees, in return for one or more of the incentives
described in division (C) of this section. (F) All agreements entered into under this section shall
be in the form prescribed under section 5709.631 of the Revised
Code. After an agreement is entered into under this division, if
the legislative authority revokes its designation of a zone, or
if the director of development revokes the zone's certification,
any entitlements granted under the agreement shall continue for
the number of years specified in the agreement. (G) Except as otherwise provided in this division, an
agreement entered into under this section shall require that the
enterprise pay an annual fee equal to the greater of one per cent
of the dollar value of incentives offered under the agreement or
five hundred dollars; provided, however, that if the value of the
incentives exceeds two hundred fifty thousand dollars, the fee
shall not exceed two thousand five hundred dollars. The fee
shall be payable to the legislative authority once per year for
each year the agreement is effective on the days and in the form
specified in the agreement. Fees paid shall be deposited in a
special fund created for such purpose by the legislative
authority and shall be used by the legislative authority
exclusively for the purpose of complying with section 5709.68 of
the Revised Code and by the tax incentive review council created
under section 5709.85 of the Revised Code exclusively for the
purposes of performing the duties prescribed under that section.
The legislative authority may waive or reduce the amount of the
fee charged against an enterprise, but such a waiver or reduction
does not affect the obligations of the legislative authority or
the tax incentive review council to comply with section 5709.68
or 5709.85 of the Revised Code. (H) When an agreement is entered into pursuant to this
section, the legislative authority authorizing the agreement
shall forward a copy of the agreement to the director of
development and to the tax commissioner within fifteen days after
the agreement is entered into. If any agreement includes terms not
provided for in section 5709.631 of the Revised Code
affecting the revenue of a city, local, or exempted
village school district or causing revenue to be foregone by the district,
including any compensation to be paid to the school district pursuant to
section
5709.82 of the Revised Code, those terms also shall be forwarded
in writing to the director of development along with the copy of the
agreement forwarded under this division. (I) After an agreement is entered into, the enterprise
shall file
with each personal property tax return required to be
filed, or annual report required to be filed under section 5727.08 of the
Revised Code, while the agreement is in effect, an informational return,
on a form prescribed by the tax commissioner for that purpose,
setting forth separately the property, and related costs and
values, exempted from taxation under the agreement. (J) Enterprises may agree to give preference to residents
of the zone within which the agreement applies relative to
residents of this state who do not reside in the zone when hiring
new employees under the agreement. (K) An agreement entered into under this section may
include a provision requiring the enterprise to create one or
more temporary internship positions for students enrolled in a
course of study at a school or other educational institution in
the vicinity, and to create a scholarship or provide another form
of educational financial assistance for students holding such a
position in exchange for the student's commitment to work for the
enterprise at the completion of the internship.
Sec. 5709.63. (A) With the consent of the legislative
authority of each affected municipal corporation or of a board of
township trustees, a board of county commissioners may, in the
manner set forth in section 5709.62 of the Revised Code,
designate one or more areas in one or more municipal corporations
or in unincorporated areas of the county as proposed
enterprise zones. A board of county commissioners
may designate no more than one area within a township, or within
adjacent townships, as a proposed enterprise zone. The board shall
petition the director of development for certification of the
area as having the characteristics set forth in division (A)(1) or (2) of
section 5709.61 of the Revised Code as amended by Substitute Senate Bill No.
19 of the 120th general assembly. Except as otherwise provided in division
(D) of this section, on and after July 1, 1994, boards of county commissioners
shall not enter into agreements under this section unless the board has
petitioned the director and the director has certified the zone under this
section as amended by that act; however, all agreements entered into under
this section as it existed prior to July 1, 1994, and the incentives granted
under those agreements shall remain in effect for the period agreed to under
those agreements. The director shall make the
determination in the manner provided under section 5709.62 of the
Revised Code. Any enterprise wishing to enter into an agreement
with the board under division (B) or (D) of this section shall submit a
proposal to the
board on the form and accompanied by the application fee prescribed under
division (B) of section
5709.62 of the Revised Code. The enterprise shall review and update the
estimates and listings required by the form in the manner
required under that division. The board may, on a separate form
and at any time, require any additional information necessary to
determine whether an enterprise is in compliance with an
agreement and to collect the information required to be reported under section
5709.68 of the Revised Code. (B) If the board of county commissioners finds that an
enterprise submitting a proposal is qualified by financial
responsibility and business experience to create and preserve
employment opportunities in the zone and to improve the economic
climate of the municipal corporation or municipal corporations or
the unincorporated areas in which the zone is located and to
which the proposal applies, the board, on or before
October 15, 2009, and with the consent of the
legislative authority
of each
affected municipal corporation or of the board of township
trustees may do either of the following: (1) Enter into an agreement with the enterprise under
which the enterprise agrees to establish, expand, renovate, or
occupy a facility in the zone and hire new employees, or preserve
employment opportunities for existing employees, in return for
the following incentives: (a) When the facility is located in a municipal
corporation, the board may enter into an agreement for one or
more of the incentives provided in division (C) of section
5709.62 of the Revised Code, subject to division (D) of that section; (b) When the facility is located in an unincorporated
area, the board may enter into an agreement for one or more of
the following incentives: (i) Exemption for a specified number of years, not to
exceed ten, of a specified portion, up to sixty per cent,
of the assessed value of tangible personal property first used in business at
a project
site as a result of the agreement. An exemption granted pursuant
to this division applies to inventory required to be listed
pursuant to sections 5711.15 and 5711.16 of the Revised Code,
except, in the instance of an expansion or other situations in
which an enterprise was in business at the facility prior to the
establishment of the zone, the inventory that is exempt is that
amount or value of inventory in excess of the amount or value of
inventory required to be listed in the personal property tax
return of the enterprise in the return for the tax year in which
the agreement is entered into. (ii) Exemption for a specified number of years, not to
exceed ten, of a specified portion, up to sixty per cent,
of the increase in the assessed valuation of real property constituting the
project site subsequent to formal approval of the agreement by the board; (iii) Provision for a specified number of years, not to
exceed ten, of any optional services or assistance the board is
authorized to provide with regard to the project site; (iv) The incentive described in division (C)(2) of section 5709.62 of the
Revised Code. (2) Enter into an agreement with an enterprise that plans
to purchase and operate a large manufacturing facility that has
ceased operation or has announced its intention to cease
operation, in return for exemption for a specified number of
years, not to exceed ten, of a specified portion, up to one
hundred per cent, of tangible personal property used in business
at the project site as a result of the agreement, or of real
property constituting the project site, or both. (C)(1)(a) Notwithstanding divisions (B)(1)(b)(i) and (ii) of this
section,
the portion of the assessed value of tangible personal property or of the increase
in the assessed valuation of real property exempted from taxation under those
divisions may exceed sixty per cent in any year for which that portion is
exempted if the average percentage exempted for all years in which the
agreement is in effect does not exceed fifty per cent, or if the board of
education of the city, local, or exempted village school district within the
territory of which the property is or will be located approves a percentage in
excess of sixty per cent. (b) Notwithstanding any provision of the Revised Code to the contrary, the exemptions described in divisions (B)(1)(b)(i), (ii), (iii), and (iv) and (B)(2) of this section may be for up to fifteen years if the board of education of the city, local, or exempted village school district within the territory in which the property is or will be located approves a number of years in excess of ten, but only if the project that is part of the agreement includes a fixed asset investment of at least one hundred million dollars or the director of development determines there are extraordinary circumstances. For (c) For the purpose of obtaining such approval the approval of a city, local, or exempted village school district under division (C)(1)(a) or (b) of this section, the
board of commissioners shall deliver to the board of education a notice
not later than forty-five days prior to approving
the
agreement, excluding Saturdays,
Sundays, and legal holidays as defined in
section 1.14 of the Revised
Code. The notice shall
state the
percentage to be exempted, an estimate of the true value of the property to be
exempted, and the number of years the property is to be exempted. The board
of education, by resolution adopted by a majority of the board, shall approve
or disapprove the agreement and certify a copy of the resolution to the board
of commissioners not later than fourteen days prior to the date stipulated by
the board of commissioners as the date upon which approval of the agreement is
to be formally considered by the board of commissioners. The board of
education may include in the resolution conditions under which the board would
approve the agreement, including the execution of an agreement to compensate
the school district under division (B) of section 5709.82 of the Revised Code.
The board of
county commissioners may approve the agreement at any time after
the board of education certifies its resolution approving the
agreement to the board of county commissioners, or, if the board
of education approves the agreement conditionally, at any time
after the conditions are agreed to by the board of education and
the board of county commissioners. If a board of education has adopted a resolution waiving
its right to approve agreements and the resolution
remains in effect, approval of an agreement by the
board of education is not required under division (C) of this
section. If a board of
education has adopted a resolution allowing a board of county commissioners to
deliver the notice required under this division
fewer than forty-five business days prior to approval
of the agreement by the board of county commissioners, the board of county
commissioners shall deliver the notice to the board of education not later
than
the number of days prior to such approval as prescribed by the
board of education in its resolution. If a board of education adopts a
resolution waiving its right to approve agreements or shortening
the notification period, the board of education shall certify a copy of the
resolution to the board of county commissioners. If the board of
education rescinds such a resolution, it shall certify notice of
the rescission to the board of county commissioners. (2) The board of county commissioners shall comply with section
5709.83 of the Revised
Code unless the board of
education has adopted a resolution under that section waiving
its right to receive such notice. (D) This division applies to zones certified by the director of development
under this section prior to
July 22, 1994. On or before
October 15, 2009, and with the consent of
the legislative
authority of each affected municipal corporation or board of township trustees
of each affected township, the board of commissioners that designated a zone
to which this division applies may enter into an agreement with an enterprise
if the board makes the finding required under that division and determines
that the enterprise satisfies one of the criteria described in divisions
(D)(1) to (5) of this section: (1) The enterprise currently has no operations in this state and, subject to
approval of the agreement, intends to establish operations in the zone; (2) The enterprise currently has operations in this state and, subject to
approval of the agreement, intends to establish operations at a new location
in the zone that would not result in a reduction in the number of employee
positions at any of the enterprise's other locations in this state; (3) The enterprise, subject to approval of the agreement, intends to relocate
operations, currently located in another state, to the zone; (4) The enterprise, subject to approval of the agreement, intends to expand
operations at an existing site in the zone that the enterprise currently
operates; (5) The enterprise, subject to approval of the agreement, intends to relocate
operations, currently located in this state, to the zone, and the director of
development has issued a waiver for the enterprise under division (B) of
section 5709.633 of the Revised Code. The agreement shall require the enterprise to agree to establish, expand,
renovate, or occupy a facility in the zone and hire new employees, or preserve
employment opportunities for existing employees, in return for one or more of
the incentives described in division (B) of this section. (E) All agreements entered into under this section shall be in the form
prescribed under section 5709.631 of the Revised Code. After an agreement
under this section is entered into, if the board of county commissioners
revokes its designation of the zone, or if the director of development revokes
the zone's certification, any entitlements granted under the agreement shall
continue for the number of years specified in the agreement. (F) Except as otherwise provided in this paragraph, an agreement entered into
under this section shall require that the enterprise pay an annual fee equal
to the greater of one per cent of the dollar value of incentives offered under
the agreement or five hundred dollars; provided, however, that if the value of
the incentives exceeds two hundred fifty thousand dollars, the fee shall not
exceed two thousand five hundred dollars. The fee shall be payable to the
board of commissioners once per year for each year the agreement is effective
on the days and in the form specified in the agreement. Fees paid shall be
deposited in a special fund created for such purpose by the board and shall be
used by the board exclusively for the purpose of complying with section
5709.68 of the Revised Code and by the tax incentive review council created
under section 5709.85 of the Revised Code exclusively for the purposes of
performing the duties prescribed under that section. The board may waive or
reduce the amount of the fee charged against an enterprise, but such waiver or
reduction does not affect the obligations of the board or the tax incentive
review council to comply with section 5709.68 or 5709.85 of the Revised Code,
respectively. (G) With the approval of the legislative authority of a municipal corporation
or the board of township trustees of a township in which a zone is designated
under division (A) of this section, the board of county commissioners may
delegate to that legislative authority or board any powers and duties of the
board to negotiate and administer agreements with regard to that zone under
this section. (H) When an agreement is entered into pursuant to this section, the
legislative authority authorizing the agreement shall forward a copy of the
agreement to the director of development and to the tax commissioner within
fifteen days after the agreement is entered into. If any agreement
includes terms not provided for in section 5709.631 of the Revised Code
affecting the revenue of a city, local, or exempted
village school district or causing revenue to be foregone by the district,
including any compensation to be paid to the school district pursuant to
section
5709.82 of the Revised Code, those terms also shall be forwarded
in writing to the director of development along with the copy of the
agreement forwarded under this division. (I) After an agreement is entered into, the enterprise shall file with each
personal property tax return required to be filed, or annual report that is
required to be filed under section 5727.08 of the Revised Code, while the
agreement is in
effect, an informational return, on a form prescribed by the tax commissioner
for that purpose, setting forth separately the property, and related costs and
values, exempted from taxation under the agreement. (J) Enterprises may agree to give preference to residents of the zone within
which the agreement applies relative to residents of this state who do not
reside in the zone when hiring new employees under the agreement. (K) An agreement entered into under this section may include a provision
requiring the enterprise to create one or more temporary internship positions
for students enrolled in a course of study at a school or other educational
institution in the vicinity, and to create a scholarship or provide another
form of educational financial assistance for students holding such a position
in exchange for the student's commitment to work for the enterprise at the
completion of the internship.
Sec. 5709.67. (A) Except as otherwise provided in
sections
5709.61 to 5709.69 of the Revised Code, the director of
development shall administer those sections and shall adopt such
rules as are necessary to ensure that no zone is certified or
remains certified unless it meets any applicable requirements of
division (A) of section 5709.61 of the Revised Code, and to
determine the number of positions attributable to an enterprise
for the purposes of division (A)(3) of section 5709.64 of the
Revised Code implement and administer the enterprise zone program. The director shall assign to each zone currently
certified a unique designation by which the zone shall be
identified for purposes of administering sections 5709.61 to
5709.69 of the Revised Code. The tax commissioner shall
administer all other tax incentives provided under sections
5709.61 to 5709.69 of the Revised Code and shall adopt such rules
as are necessary to carry out that duty. No tax incentive
qualification certificate or employee tax credit certificate
shall
be issued or remain in effect unless the enterprise
applying for
or holding the certificate complies with all such
rules. The
director of job and family
services shall administer the
incentive
provided under division (B)(1) of section 5709.66 of
the Revised
Code and shall adopt such rules as are necessary to
carry out that
duty. No extension of benefits certificate shall
be issued or
remain in effect unless the enterprise applying for
or holding the
certificate complies with all such rules. (B) Not later than the first day of August each
year, the
director of development shall report to
the general assembly on
all of the following for the preceding
calendar year: (1) The cost to the state of the tax and other
incentives
provided under sections 5709.61 to 5709.69 of the
Revised Code; (2) The number of tax incentive qualification
certificates,
employee tax credit certificates, and extension of
benefits
certificates issued; (3) The names of the municipal
corporations and counties
that have entered agreements under
sections 5709.62, 5709.63, and
5709.632 of the Revised Code; (4) The number of new employees hired as a result of the tax
and
other incentives provided under sections 5709.61 to 5709.69 of
the Revised Code; (5) Information on agreement terms concerning school
district
revenue that are not provided for in section 5709.631 of
the
Revised
Code and that are forwarded to the
director under
division (H) of section 5709.62, division
(H) of section 5709.63,
or division
(G) of section 5709.632 of the Revised Code.
The report shall include a finding by the
director as to
whether the incentives provided under sections
5709.61 to 5709.69
of the Revised Code have resulted in the
creation of more
positions in the state than would have been
created without the
incentives.
The director shall send a copy of the report to each
member of the
general assembly and to the director of the
legislative service
commission. (C) All forms used in connection with the administration
of
sections 5709.61 to 5709.69 of the Revised Code, except forms
administered directly by the tax commissioner, by the
director of
job and family services, or by a county or
municipal
corporation,
are subject to review and approval by the state
forms management
control center under sections 125.91 to 125.98
of the Revised
Code.
Sec. 5709.82. (A) As used in this section: (1) "New employee" means both of the following: (a) Persons employed in the construction of real property
exempted from taxation under the chapters or sections of the
Revised Code enumerated in division (B) of this section; (b) Persons not described by division (A)(1)(a) of this
section who are first employed at the site of such property and
who within the two previous years have not been subject, prior to
being employed at that site, to income taxation by the municipal
corporation within whose territory the site is located on income
derived from employment for the person's current employer. "New
employee" does not include any person who replaces a person who
is
not a new employee under division (A)(1) of this section. (2) "Infrastructure costs" means costs incurred by a
municipal
corporation in a calendar year to acquire, construct,
reconstruct, improve, plan, or equip real or tangible personal
property that directly benefits or will directly benefit the
exempted property. If the municipal corporation finances the
acquisition, construction, reconstruction, improvement, planning,
or equipping of real or tangible personal property that directly
benefits the exempted property by issuing debt, "infrastructure
costs" means the annual debt charges incurred by the municipal
corporation from the issuance of such debt. Real or tangible
personal property directly benefits exempted property only if the
exempted property places or will place direct, additional demand
on the real or tangible personal property for which such costs
were or will be incurred.
(3) "Taxing unit" has the same meaning as in division (H) of section 5705.01 of the Revised Code. (B)(1) Except as otherwise provided under division (C) of
this
section, the legislative authority of any political
subdivision
that has acted under the authority of Chapter 725. or
1728.,
sections 3735.65 to 3735.70, or section 5709.40, 5709.41,
5709.62,
5709.63, 5709.632, 5709.73, 5709.78, 5709.84, or 5709.88
of the
Revised Code to grant an exemption from taxation for real
or
tangible personal property may negotiate with the board of
education of each city, local,
exempted village, or joint
vocational school
district or other taxing unit within the territory of which the
exempted property is
located, and enter into an agreement whereby
the school district
or taxing unit is compensated for tax revenue that foregone by the school
district would
have received had the property not been exempted
from taxation or taxing unit as a result of the exemption. Except as otherwise provided in division (B)(1) of this section, if a political subdivision enters into more than one agreement under this section with respect to a tax exemption, the political subdivision shall provide to each school district or taxing unit with which it contracts the same percentage of tax revenue foregone by the school district or taxing unit, which may be based on a good faith projection made at the time the exemption is granted. Such percentage shall be calculated on the basis of amounts paid by the political subdivision and any amounts paid by an owner under division (B)(2) of this section. A political subdivision may provide a school district or other taxing unit with a smaller percentage of foregone tax revenue than that provided to other school districts or taxing units only if the school district or taxing unit expressly consents in the agreement to receiving a smaller percentage. (2) An owner of property exempted from taxation under the authority described in division (B)(1) of this section may, by becoming a party to an agreement described in division (B)(1) of this section or by entering into a separate agreement with a school district or other taxing unit, agree to compensate the school district or taxing unit by paying cash or by providing property or services by gift, loan, or otherwise. (C) This division does not apply to the following: (1) The legislative authority of
a municipal
corporation
that has acted under the authority of division (H) of
section
715.70 or section 715.81 of the
Revised Code to
consent to the
granting of an exemption from taxation for real or tangible
personal property in a joint economic development district. (2) The legislative authority of a
municipal corporation
that has specified in an ordinance adopted
under section 5709.40
or 5709.41 of the
Revised
Code that payments in lieu of taxes
provided for under section
5709.42 of the Revised Code shall be
paid to the city, local, or exempted
village school
district in
which the improvements are located in the amount of taxes that
would have been payable to the school district if the improvements
had not
been exempted from taxation, as directed in the ordinance. If the legislative authority of any municipal
corporation has
acted under the authority of Chapter 725. or
1728. or section
3735.671, 5709.40, 5709.41, 5709.62, 5709.63,
5709.632, or
5709.88, or a housing officer under section 3735.67
of the Revised
Code, to grant or consent to the granting of an
exemption from
taxation for real or tangible personal property on
or after July
1, 1994, the municipal corporation imposes a tax on
incomes, and
the payroll of new employees resulting from the
exercise of that
authority equals or exceeds one million dollars
in any tax year
for which such property is exempted, the
legislative authority and
the board of education of each city,
local, or exempted village
school district within the territory
of which the exempted
property is located shall attempt to
negotiate an agreement
providing for compensation to the school
district for all or a
portion of the tax revenue the school
district would have received
had the property not been exempted
from taxation. The agreement
may include as a party the owner of
the property exempted or to be
exempted from taxation and may
include provisions obligating the
owner to compensate the school
district by paying cash or
providing property or services by
gift, loan, or otherwise. Such
an obligation is enforceable by
the board of education of the
school district pursuant to the
terms of the agreement. If the legislative authority and board of education fail to
negotiate an agreement that is mutually acceptable within six
months of formal approval by the legislative authority of the
instrument granting the exemption, the legislative authority
shall
compensate the school district in the amount and manner
prescribed
by division (D) of this section. (D) Annually, the legislative authority of a municipal
corporation subject to this division shall pay to the city,
local,
or exempted village school district within the territory
of which
the exempted property is located an amount equal to
fifty per cent
of the difference between the amount of taxes
levied and collected
by the municipal corporation on the incomes
of new employees in
the calendar year ending on the day the
payment is required to be
made, and the amount of any
infrastructure costs incurred in that
calendar year. For
purposes of such computation, the amount of
infrastructure costs
shall not exceed thirty-five per cent of the
amount of those
taxes unless the board of education of the school
district, by
resolution adopted by a majority of the board,
approves an amount
in excess of that percentage. If the amount of
those taxes or
infrastructure costs must be estimated at the time
the payment is
made, payments in subsequent years shall be
adjusted to
compensate for any departure of those estimates from
the actual
amount of those taxes. A municipal corporation required to make a payment under
this
section shall make the payment from its general fund or a
special
fund established for the purpose. The payment is payable
on the
thirty-first day of December of the tax year for or in
which the
exemption from taxation commences and on that day for
each
subsequent tax year property is exempted and the legislative
authority and board fail to negotiate an acceptable agreement
under division (C) of this section.
Section 2. That existing sections 122.17, 135.35, 301.27, 505.10, 2913.01, 5575.01, 5705.41, 5709.62, 5709.63, 5709.67, and 5709.82 of the
Revised Code are hereby repealed.
|