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(126th General Assembly)
(Amended Substitute House Bill Number 385)
AN ACT
To amend sections 148.04, 148.06, 305.11, 504.11, 505.172, 505.375, 505.391, 505.94, 515.01, 5705.10, 5705.35, 5705.36, 5747.51, and 5747.62 and to enact sections 504.021 and 5705.132 of the Revised Code to make changes in various laws pertaining to townships, to permit written distribution of records, in lieu of reading the previous proceedings' record, at a session of the board of county commissioners, and to permit townships and municipal corporations to directly form fire and ambulance districts.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That sections 148.04, 148.06, 305.11, 504.11, 505.172, 505.375, 505.391, 505.94, 515.01, 5705.10, 5705.35, 5705.36, 5747.51, and 5747.62 be amended and sections 504.021 and 5705.132 of the Revised Code be enacted to read as follows:
Sec. 148.04. (A) The Ohio public employees deferred
compensation board shall initiate, plan, expedite, and, subject
to an appropriate assurance of the approval of the internal
revenue service, promulgate and offer to all eligible employees,
and thereafter administer on behalf of all participating
employees and continuing members, and alter as required, a
program for deferral of compensation, including a reasonable
number of options to the employee for the investment of deferred
funds, including life insurance, annuities, variable annuities,
pooled investment funds managed by
the board, or other forms of investment approved by the board,
always in such form as will assure the desired tax treatment of
such funds. The members of the Ohio public employees deferred
compensation board are the trustees of any deferred funds and shall discharge
their duties with respect to the funds solely in the interest of and for the
exclusive benefit of participating employees, continuing members, and their
beneficiaries. With respect to such deferred funds, section
148.09 of the Revised Code shall
apply to claims against participating employees or continuing members and
their employers. (B) Every employer of an eligible employee shall contract
with such the employee upon the employee's application for
participation in a
deferred compensation program offered by the board. Every
retirement system serving an eligible employee shall serve as
collection agent for compensation deferred by any of its members
and account for and deliver such sums to the board. (C) The board shall, subject to any applicable contract
provisions, undertake to obtain as favorable conditions of tax
treatment as possible, both in the initial programs and any
permitted alterations thereof of them or additions thereto to them, as to such
matters as terms of distribution, designation of beneficiaries,
withdrawal upon disability, financial hardship, or termination of
public employment, and other optional provisions. (D) In no event shall the total of the amount of deferred
compensation to be set aside under a deferred compensation
program and the employee's nondeferred income for any year exceed
the total annual salary or compensation under the existing salary
schedule or classification plan applicable to such the employee in
such that year. Such a deferred compensation program shall be in addition
to any retirement or any other benefit program provided by law
for employees of this state. The board shall adopt rules
pursuant to Chapter 119. of the Revised Code to provide any
necessary standards or conditions for the administration of its
programs, including any limits on the portion of a participating
employee's compensation that may be deferred in order to avoid
adverse treatment of the program by the internal revenue service
or the occurrence of deferral, withholding, or other deductions
in excess of the compensation available for any pay period. Any income deferred under such a plan shall continue to be
included as regular compensation for the purpose of computing the
contributions to and benefits from the retirement system of such
employee. Any sum so deferred shall not be included in the
computation of any federal and state income taxes withheld on
behalf of any such employee. (E) This section does not limit the authority of any
municipal corporation, county, township, park district,
conservancy district, sanitary district, health district, public
library, county law library, public institution of higher
education, or school district to provide separate authorized
plans or programs for deferring compensation of their officers
and employees in addition to the program for the deferral of
compensation offered by the board. Any municipal corporation, township,
public institution of higher education, or school district that
offers such plans or programs shall include a reasonable number
of options to its officers or employees for the investment of the
deferred funds, including annuities, variable annuities,
regulated investment trusts, or other forms of investment
approved by the municipal corporation, township, public institution of higher
education, or school district, that will assure the desired tax
treatment of the funds.
Sec. 148.06. As used in this section: (A) "Government unit" means a county, township, park
district of any kind, conservancy district, sanitary district,
health district, public library district, or county law library. (B) "Governing board" means, in the case of the county,
the board of county commissioners; in the case of a township, the
board of township trustees; in the case of a park district, the
board of park commissioners; in the case of a conservancy
district, the district's board of directors; in the case of a
sanitary district, the district's board of directors; in the case
of a health district, the board of health; in the case of a
public library district, the board of library trustees; and in
the case of a county law library, the board of trustees of the
law library association. In addition to the program of deferred compensation that
may be offered under this chapter, a governing board may offer to all of
the
officers and
employees of the government unit not to exceed two additional
programs for deferral of compensation designed for favorable tax
treatment of the compensation so deferred. Any such program
shall include a reasonable number of options to the officer or
employee for the investment of the deferred funds, including
annuities, variable annuities, regulated investment trusts, or
other forms of investment approved by the governing board, that
will assure the desired tax treatment of the funds. Any income deferred under such a plan shall continue to be
included as regular compensation for the purpose of computing the
contributions to and benefits from the officer's or employee's
retirement system but shall not be included in the computation of
any federal and state income taxes withheld on behalf of any such
employee.
Sec. 305.11. Immediately upon the opening of each day's session of the board
of county commissioners, the records of the proceedings of the session of the
previous day shall be read, or provided to each commissioner in written form, by the clerk of the board, and, if correct,
approved and signed by the commissioners. When the board is not in session,
the record of proceedings shall be kept in the county auditor's office or, if
the county has a full-time clerk, in the county commissioners' office, open at
all proper times to public inspection. It shall be certified by the president
and clerk of the board, and shall be received as evidence in every court in
the state.
Sec. 504.021. As used in this chapter, except for its use in sections 504.01 and 504.02 of the Revised Code, a "board of township trustees" means only a board of township trustees of a township that adopts a limited home rule government under this chapter.
Sec. 504.11. (A) The vote on the question of passage of
a
resolution provided for in section 504.10 of the
Revised Code or a
motion related to that
resolution shall be taken by yeas and nays
and
entered on the journal, and the resolution or motion shall
not
be
passed without concurrence of a majority of all members of the
board of township trustees, except that each emergency resolution
under
that section
shall require the affirmative vote of all of
the members of the
board for its enactment. If an emergency
resolution fails to
receive the required vote for passage as an
emergency measure but
receives the necessary majority for passage
as a nonemergency
resolution, it shall be considered passed as a
nonemergency
resolution. Except as otherwise provided in division
(B) of this
section, a resolution shall become effective thirty
days after it
is filed with the township
fiscal officer.
Each emergency resolution
shall determine that the resolution is
necessary for the
immediate preservation of the public peace,
health, safety, or
welfare and shall contain a statement of the
necessity for the
emergency. Each resolution shall be
authenticated by the
signature of the township
fiscal
officer, but the failure or
refusal
of the
fiscal officer to
sign a resolution shall not invalidate an
otherwise properly
enacted resolution. (B) Each resolution appropriating money, submitting a
question to the electorate, determining to proceed with an
election, or providing for the approval of a revision,
codification, recodification, or rearrangement of resolutions, or
publication of resolutions in book form, and any
emergency
resolution,
shall take effect, unless a later time is specified in
the
resolution, ten days after it is filed with the township
fiscal officer. Emergency resolutions shall take effect immediately. (C) Each resolution shall be recorded in a book, or other
record prescribed by the board, established and maintained for
that purpose. The township
fiscal officer or a duly
authorized deputy to
the
fiscal officer shall, upon the
request of any person and upon the
payment of a fee established by
the board, certify true copies of
any resolution, and these
certified copies shall be admissible as
evidence in any court. (D) The procedures provided in this section apply only to
resolutions adopted pursuant to a township's limited home rule
powers as
authorized by this chapter.
Sec. 505.172. (A) As used in this section, "law enforcement officer" means a sheriff, deputy sheriff, constable, police officer of a township or joint township police district, marshal, deputy marshal, or municipal police officer. (B) Except as otherwise
provided in this section and section 505.17 of the Revised Code, a board
of township trustees may adopt regulations and orders
that are necessary to control noise within the
unincorporated territory of the township that is generated
at any premises to which a D permit
has been issued by the division of liquor control or that is generated within
any areas zoned for residential use. (B)(C) Any person who engages in any of the
activities described in section 1.61
of the Revised Code is exempt from any regulation or order
adopted under division (A) (B) of this section if the noise is attributed
to an activity
described in section 1.61 of the Revised Code. Any person who engages in coal
mining and
reclamation operations, as defined in division (B) of section 1513.01
of the Revised Code, or surface mining, as defined in division (A) of section
1514.01 of the Revised Code, is exempt from any regulation or order adopted
under division
(A) (B) of this section if the noise is attributed to coal mining and
reclamation or surface mining activities.
Noise resulting from the drilling, completion, operation,
maintenance, or construction of any crude oil or natural gas wells
or pipelines or any appurtenances to those wells or pipelines or
from the distribution, transportation, gathering, or storage of
crude oil or natural gas is exempt from any regulation or order adopted under
division (A) (B) of this section.
(C) With the exception of any business operating at (D)(1) Except as otherwise provided in division (C) or (D)(2) of this section, any premises
to which a D permit has been issued by the division of liquor
control, no regulation or order adopted under division (A) (B) of this
section shall apply to any business or industry in existence and
operating on the effective date of this amendment
October 20, 1999, except that and a regulation or
order so adopted shall apply to any new operation or expansion of that
business or industry that results in substantially increased noise levels from
those generated by that business or industry on the effective that date of this
amendment.
(2) Any regulation or order adopted under division (B) of this section applies to any premises to which a D permit has been issued by the division of liquor control regardless of whether the premises was in existence and operating on October 20, 1999, or whether it came into existence and operation after that date. (D)(E) Whoever violates any regulation or order adopted under
division (A) (B) of this section is guilty of a minor misdemeanor of the second degree.
Fines levied and collected under this section shall be paid into
the township general revenue fund.
(E)(F) Any person allegedly aggrieved by another
person's violation of a
regulation or order adopted under division (A) (B) of this section
may seek in a civil action a declaratory judgment, an
injunction, or other
appropriate relief against the other person for committing
the act or practice that violates that
resolution regulation or order. A board of township trustees that adopts a regulation or order under division (B) of this section shall seek in a civil action an injunction against each person that commits an act or practice that violates that regulation or order. The court involved in the a civil action referred to in this division may award
to the prevailing party
reasonable attorney's fees limited to the work
reasonably performed.
(G) If any law enforcement officer with jurisdiction in a township that has adopted a regulation or order under division (B) of this section has reasonable cause to believe that any premises to which a D permit has been issued by the division of liquor control has violated the regulation or order and, as a result of the violation, has caused, is causing, or is about to cause substantial and material harm, the law enforcement officer may issue an order that the premises cease and desist from the activity violating the regulation or order. The cease-and-desist order shall be served personally upon the owner, operator, manager, or other person in charge of the premises immediately after its issuance by the officer. The township thereafter may publicize or otherwise make known to all interested persons that the cease-and-desist order has been issued.
The cease-and-desist order shall specify the particular conduct that is subject to the order and shall inform the person upon whom it is served that the premises will be granted a hearing in the municipal court or county court with jurisdiction over the premises regarding the operation of the order and the possible issuance of an injunction or other appropriate relief. The premises shall comply with the cease-and-desist order immediately upon receipt of the order. Upon service of the cease-and-desist order upon the owner, operator, manager, or other person in charge of the premises, the township law director or, if the township does not have a law director, the prosecuting attorney of the county in which the township is located shall file in the municipal court or county court with jurisdiction over the premises a civil action seeking to confirm the cease-and-desist order and seeking an injunction or other appropriate relief against the premises. The owner, operator, manager, or other person in charge of the premises may file a motion in that civil action for a stay of the cease-and-desist order for good cause shown, pending the court's rendering its decision in the action. The court shall set a date for a hearing, hold the hearing, and render a decision in the action not more than ten days after the date of the cease-and-desist order, or the cease-and-desist order is terminated. Division (F) of this section applies regarding an action filed as described in this division. (H) Nothing in this section authorizes a township to enforce any regulation or order adopted under division (B) of this section against a premises to which a D permit has been issued by the division of liquor control if that premises is not located in the unincorporated territory of that township. Sec. 505.375. (A) The (1)(a) The boards of township trustees of one or more townships and the legislative authorities of one or more municipal corporations, or the legislative authorities of two or more municipal corporations, or the boards of township trustees of two or more townships, may negotiate an agreement to form a fire and ambulance district for the delivery of both fire and ambulance services. The agreement shall be ratified by the adoption of a joint resolution by a majority of the members of each board of township trustees involved and a majority of the members of the legislative authority of each municipal corporation involved. The joint resolution shall specify a date on which the fire and ambulance district shall come into being. (b) If a joint fire district created under section 505.371 of the Revised Code or a joint ambulance district created under section 505.71 of the Revised Code is dissolved to facilitate the creation of a fire and ambulance district under division (A)(1)(a) of this section, the townships and municipal corporations forming the fire and ambulance district may transfer to the fire and ambulance district any of the funds on hand, moneys and taxes in the process of collection, credits, and real and personal property apportioned to them under division (D) of section 505.371 of the Revised Code or section 505.71 of the Revised Code, as applicable, for use by the fire and ambulance district in accordance with this section. (2)(a) The board of trustees of a joint
ambulance district
created under section 505.71 of the
Revised Code
and the board of fire district trustees of
a joint fire district created under section 505.371 of the
Revised
Code
may negotiate in accordance with this section to combine
their two joint
districts into a single district, called a fire
and ambulance
district, for the delivery of both fire and
ambulance services, if the
geographic area covered by the
combining joint districts is exactly the same.
Both boards shall
adopt a joint resolution ratifying the
agreement and setting a
date on which the fire and ambulance district shall
come into
being. On (b) On that date, the joint fire district and the joint
ambulance district shall cease to exist, and the power of each to
levy
a tax
upon taxable property shall terminate, except that any
levy of a tax
for the payment of indebtedness within the territory
of the joint fire or
joint ambulance district as it
was composed
at the time the indebtedness was incurred shall continue to be
collected by the successor fire and ambulance district if the
indebtedness remains unpaid. All All funds and other property of the joint districts that
combined into
the fire and ambulance district shall become the
property of the fire
and ambulance district, unless otherwise
provided in the negotiated
agreement. The agreement shall provide
for the settlement of all debts and
obligations of the joint
districts.
(B)(1) The governing body of the a fire and
ambulance district created under division (A)(1) or (2) of this section
shall be a board of trustees of
at least three but no more than
nine members, appointed as
provided in the agreement creating the
district. Members of the board of
trustees may be compensated at
a rate not to exceed thirty dollars per meeting
for not more than
fifteen meetings per year, and may be reimbursed for all
necessary
expenses incurred, as provided in the agreement creating the
district. (2) The board shall employ a clerk and
other employees as it
considers
best, including a fire chief or fire prevention
officers,
and shall fix their compensation.
Neither this
section
nor
any other section of the Revised Code requires, or
shall be
construed to require,
that the fire chief of a fire and
ambulance
district be a
resident
of the district. Before entering
upon the duties of
office, the clerk shall
execute a bond, in the amount and with surety to be
approved
by
the board, payable to the state, conditioned for the faithful
performance of all of the clerk's official duties. The clerk
shall deposit
the bond with the presiding officer of the board,
who shall file a copy of it,
certified by the presiding officer,
with the county auditor of the county
containing the most
territory in the district. The board also shall also provide for the appointment of a fiscal
officer for
the district. The board and may also enter into
agreements with volunteer fire
companies for the use and operation
of fire-fighting equipment. Volunteer
firefighters acting under
such an agreement are subject to the requirements
for volunteer
firefighters set forth in division (A) of section 505.38 of
the
Revised
Code. (3) Employees of the district shall not be removed from office
except as
provided by sections 733.35 to 733.39 of the
Revised
Code, except that, to initiate removal proceedings,
the board
shall designate a private citizen
or, if the employee is employed
as a firefighter, the board may
designate
the fire chief, to
investigate, conduct the proceedings, and prepare
the
necessary
charges in conformity with those sections 733.35 to 733.39 of the
Revised Code, and except that the board shall perform the
functions and duties specified for the municipal legislative
authority under
those sections. The board may pay reasonable
compensation to any private
citizen hired for
services rendered in
the matter. (4) No person shall be appointed as a permanent full-time paid
member of the
district whose duties include fire fighting, or be
appointed as a
volunteer firefighter, unless that person has
received a certificate issued
under former section 3303.07 or
section 4765.55 of the Revised Code
evidencing satisfactory
completion of a firefighter training program. The
board may send
its officers and firefighters to schools of instruction
designed
to promote the efficiency of firefighters and, if authorized
in
advance, may pay their necessary expenses from the funds used for
the
maintenance and operation of the district. The board may choose, by adoption of an appropriate
resolution, to have the
Ohio
medical
transportation board license any
emergency medical service
organization it
operates. If the
board
adopts such a resolution,
Chapter 4766. of
the Revised Code,
except for
sections 4766.06 and
4766.99 of the
Revised Code,
applies
to the organization. All
rules adopted
under the
applicable sections of that
chapter also
apply to the
organization. The board may likewise remove, by
resolution,
remove its
emergency medical service organization from the
jurisdiction of
the Ohio
medical
transportation board. (C) The board of trustees of a fire and ambulance district created under division (A)(1) or (2) of this section may exercise the following powers: (1) Purchase or otherwise provide any fire apparatus,
mechanical
resuscitators, or other fire or ambulance equipment,
appliances, or materials;
fire hydrants; and water supply for
fire-fighting firefighting
purposes that seems
advisable to the board; (2) Provide for the care and maintenance of equipment and,
for that
purpose, purchase, lease, lease with an option to purchase, or construct and maintain
necessary buildings; (3) Establish and maintain lines of fire-alarm
communications within the
limits of the district; (4) Appropriate land for a fire station or medical emergency
unit needed
in order to respond in reasonable time to a fire or
medical emergency, in
accordance with Chapter 163. of the Revised
Code; (5) Purchase, appropriate, or accept a deed or gift of land
to enlarge
or improve a fire station or medical emergency unit; (6) Purchase, lease, lease with an option to purchase, maintain, and use all materials,
equipment,
vehicles, buildings, and land necessary to perform its
duties; (7) Contract for a period not to exceed three years with one
or more
townships, municipal corporations, counties, joint fire
districts, joint ambulance districts,
governmental
agencies, nonprofit corporations, or
private ambulance owners located either
within or outside the
state, to furnish or receive
ambulance services or emergency
medical services within the several
territories
of the contracting
parties, if the contract is first authorized by all boards
of
trustees and legislative authorities concerned; (8) Establish reasonable charges for the use of ambulance or
emergency
medical services under the same conditions under which a
board of fire
district trustees may establish those charges under
section 505.371 of the
Revised Code; (9) Establish all necessary rules to guard against the
occurrence
of
fires and to protect property and lives against
damage and
accidents; (10) Adopt a standard code pertaining to fire, fire
hazards,
and fire
prevention prepared and promulgated by the state or by a
public or private
organization that publishes a model or standard
code; (11) Provide for charges for false alarms at commercial
establishments
in the same manner as joint fire districts are
authorized to do under section
505.391 of the Revised Code; (12) Issue bonds and other evidences of indebtedness,
subject to
Chapter 133. of the Revised Code, but only after
approval by a vote of the
electors of the district as provided by
section 133.18 of the Revised Code; (13) To provide the services and equipment it considers
necessary, levy
a sufficient tax, subject to Chapter 5705. of
the
Revised Code, on all the taxable property in the district. (D) Any municipal corporation or
township may join an
existing fire and ambulance district, whether created under division (A)(1) or (2) of this section, by its legislative
authority's adoption
of a resolution
requesting
the
membership
and upon approval of the board of trustees of
the district.
Any
municipal
corporation or township may withdraw from a district, whether created under division (A)(1) or (2) of this section, by
its
legislative authority's adoption
of a resolution ordering
withdrawal. Upon its withdrawal, the municipal
corporation or
township
ceases to be a part of the district, and the district's
power to levy a
tax on
taxable property in the withdrawing
township or municipal
corporation terminates, except that the
district shall continue to levy and
collect taxes for the payment
of indebtedness within the territory of the
district as it was
composed at the time the indebtedness was incurred. Upon the withdrawal of any township or municipal corporation
from a
district, the county auditor of the county containing the
most territory in
the district shall ascertain, apportion, and
order a division of the funds on
hand, including funds in the
ambulance and emergency medical
services fund, moneys and taxes in
the process of collection, except
for
taxes levied
for the
payment
of indebtedness, credits, and real and personal property on the
basis
of the valuation of the respective tax duplicates of the
withdrawing
municipal
corporation or township and the remaining
territory of the district. (E) As used in this section: (1)
"Governmental agency" includes all departments, boards,
offices,
commissions, agencies, colleges, universities,
institutions, and other
instrumentalities of this or another
state. (2)
"Emergency medical service organization" has the same
meaning as in
section 4766.01 of the Revised
Code.
Sec. 505.391. (A) If, after the fire department of a township,
township fire district, or joint fire district, or a private fire
company with which the fire department of a township, township
fire district, or joint fire district contracts for fire
protection, responds to a false alarm from an automatic fire
alarm system at a commercial establishment or residential
building, the board of township
trustees gives written notice by certified mail that it
may assess a charge of up to three
hundred dollars for each subsequent false alarm within a period
of thirty days occurring after any three false alarm alarms by that system within the same calendar year, the board of
township trustees may assess that charge. This notice
shall be mailed to the owner and the lessee, if any, of the building in which
the system is installed. After the board
gives this notice, the board need not give any additional written
notices before assessing a charge for a false alarm as provided
by this section. If not paid within sixty days after the owner
or lessee receives a written notice by certified mail that a
charge has been assessed, the charge shall be entered upon the real
property tax list and tax duplicate, shall be a lien upon the property
served, and shall be collected as other taxes. Charges collected
under this section shall be returned to the township general
fund. As (B) If payment of the bill assessing a charge for a false alarm is not received within thirty days, the township fiscal officer shall send a notice by certified mail to the manager and to the owner, if different, of the real estate of which the commercial establishment is a part, or to the occupant, lessee, agent, or tenant and to the owner, if different, of the real estate of which the residential building is a part, indicating that failure to pay the bill within thirty days, or to show just cause why the bill should not be paid within thirty days, will result in the assessment of a lien upon the real estate in the amount of the bill. If payment is not received or just cause for nonpayment is not shown within those thirty days, the amount of the bill shall be entered upon the tax duplicate, shall be a lien upon the real estate from the date of the entry, and shall be collected as other taxes and returned to the township treasury to be earmarked for use for fire services.
(C) As used in this section, "commercial establishment" means a
building or buildings in an area used primarily for
nonresidential, commercial purposes.
Sec. 505.94. (A) A board of township trustees may, by
resolution, require the registration of all transient vendors
within the unincorporated territory of the township and may
regulate the time, place, and manner in which these
vendors may sell, offer for sale, or solicit orders for future
delivery of goods, or the board may, by resolution, prohibit these
activities within that territory. If the board
requires the registration of all transient vendors, it may establish a
reasonable
registration fee, not to exceed seventy-five one hundred fifty dollars for a
registration period, and this registration shall be valid for a
period of at least ninety days after the date of registration.
Any board of township trustees that provides for the registration
and regulation, or prohibition, of transient vendors
under this section shall
notify the prosecuting attorney of the
county in which the
township is located of its registration and regulatory
requirements or prohibition. No transient
vendor shall
fail to register or to comply with regulations or prohibitions
established by a board of
township trustees under this division. This division does not authorize a board of township trustees to apply a
resolution it adopts under this division to any person invited by an owner or
tenant to visit the owner's or tenant's premises to sell, offer for sale, or
solicit orders for future delivery of goods. (B) As used in this section: (1) "Goods" means goods, wares, services, merchandise, periodicals, and
other articles or publications. (2) "Transient vendor" means any
person who opens a temporary place of business for the sale of
goods or who, on the streets or while traveling about the
township, either sells or offers for sale goods,
or solicits orders for future
delivery of goods where payment is required prior to the delivery
of the goods, or attempts to arrange an appointment for a future estimate or sales call. "Transient
vendor"
does not include any
person who represents any entity exempted from taxation under section
5709.04 of the Revised Code, that notifies the board of township
trustees that its representatives are present in the township for
the purpose of either selling or offering for sale
goods, or soliciting orders
for future delivery of goods, or attempting to arrange an appointment for a future estimate or sales call, and does not include a person licensed under Chapter 4707. of the Revised Code.
Sec. 515.01. The board of township trustees may provide
artificial lights for any road, highway, public place, or
building under its supervision or control, or for any territory
within the township and outside the boundaries of any municipal
corporation, when the board determines that the public safety or
welfare requires that the road, highway, public place, building,
or territory shall be lighted. The lighting may be procured
either by the township installing a lighting system or by
contracting with any person or corporation to furnish lights. If lights are furnished under contract, the contract may
provide that the equipment employed may be owned by the township
or by the person or corporation supplying it the lights. If the board determines to procure lighting by
contract and the total estimated cost of the contract exceeds twenty-five
thousand dollars, the board shall prepare plans and
specifications for the lighting equipment and shall, for two
weeks, advertise for bids for furnishing the lighting equipment, either
by posting the advertisement in three conspicuous places in the
township or by publication of the advertisement once a week, for two
consecutive weeks, in a newspaper of general circulation in the
township. Any such contract for lighting shall be made with the
lowest and best bidder. No lighting contract awarded by the board shall be made to
cover a period of more than ten twenty years. The cost of installing
and operating any lighting system or any light furnished under
contract shall be paid from the general fund of the township
treasury.
Sec. 5705.10. (A) All revenue derived from the general levy
for current expense within the ten-mill limitation, from any
general levy for current expense authorized by vote in excess of
the ten-mill limitation, and from sources other than the general
property tax, unless its use for a particular purpose is
prescribed by law, shall be paid into the general fund. (B) All revenue derived from general or special levies for debt
charges, whether within or in excess of the ten-mill limitation,
which is levied for the debt charges on serial bonds, notes, or
certificates of indebtedness having a life less than five years,
shall be paid into the bond retirement fund; and all such revenue
which is levied for the debt charges on all other bonds, notes,
or certificates of indebtedness shall be paid into the sinking
fund. (C) All revenue derived from a special levy shall be credited
to a special fund for the purpose for which the levy was made. (D) Except as otherwise provided by resolution adopted pursuant
to section 3315.01 of the Revised Code, all revenue derived from
a source other than the general property tax and which the law
prescribes shall be used for a particular purpose, shall be paid
into a special fund for such purpose. Except as otherwise
provided by resolution adopted pursuant to section 3315.01 of the
Revised Code or as otherwise provided by section 3315.40 of the
Revised Code, all revenue derived from a source other than the
general property tax, for which the law does not prescribe use
for a particular purpose, including interest earned on the
principal of any special fund, regardless of the source or
purpose of the principal, shall be paid into the general fund. (E) All proceeds from the sale of public obligations or
fractionalized interests in public obligations as defined in
section 133.01 of the Revised Code, except premium and accrued
interest, shall be paid into a special fund for the purpose of
such issue, and any interest and other income earned on money in
such special fund may be used for the purposes for which the
indebtedness was authorized or may be credited to the general
fund or other fund or account as the taxing authority authorizes
and used for the purposes of that fund or account. The premium
and accrued interest received from such sale shall be paid into
the sinking fund or the bond retirement fund of the subdivision. If (F) Except as provided in division (G) of this section, if a permanent improvement of the subdivision is sold, the
amount received from the sale shall be paid into the sinking
fund, the bond retirement fund, or into a special fund for the
construction or acquisition of permanent improvements; provided
that the proceeds from the sale of a public utility shall be paid
into the sinking fund or bond retirement fund to the extent
necessary to provide for the retirement of the outstanding
indebtedness incurred in the construction or acquisition of such
utility. Proceeds from the sale of property other than a
permanent improvement shall be paid into the fund from which such
property was acquired or is maintained, or, if there is no such
fund, into the general fund.
(G) A township that has a population greater than fifteen thousand according to the most recent federal decennial census and that has declared one or more improvements in the township to be a public purpose under section 5709.73 of the Revised Code may pay proceeds from the sale of a permanent improvement of the township into its general fund if both of the following conditions are satisfied:
(1) The township fiscal officer determines that all foreseeable public infrastructure improvements, as defined in section 5709.40 of the Revised Code, to be made in the township in the ten years immediately following the date the permanent improvement is sold will have been financed through resolutions adopted under section 5709.73 of the Revised Code on or before the date of the sale. The fiscal officer shall provide written certification of this determination for the township's records.
(2) The permanent improvement being sold was financed entirely from moneys in the township's general fund. (H) Money paid into any fund shall be used only for the
purposes for which such fund is established. Sec. 5705.132. In addition to any reserve balance account established under section 5705.13 of the Revised Code, a board of township trustees, by resolution, may establish a reserve balance account to accumulate currently available resources for any purpose for which the board may lawfully expend money of the township other than for the purposes for which a reserve balance account may be established under section 5705.13 of the Revised Code. Money may be transferred to the reserve balance account from another fund or account of the township only if money in that fund or account may lawfully be expended for the purpose for which the reserve balance account is created. A reserve balance account created under this section may exist for not more than five fiscal years beginning with the first fiscal year in which money is credited to the account. The total amount of money to the credit of all reserve balance accounts established under this section at any time in any fiscal year shall not exceed five per cent of the total of the township's revenue from all sources for the preceding fiscal year and any unencumbered balances carried over to the current fiscal year from the preceding fiscal year. Money in a reserve balance account shall be expended only for the purpose for which the account is established. More than one reserve balance account may be established under this section.
The resolution establishing a reserve balance account shall state the specific purpose for which the account is established, the fund within which the account is established, the fund or account from which money shall be transferred to the account, and the number of years the account will exist. The resolution shall specify the maximum total amount of money that may be credited to the account during its existence and the maximum amount of money to be credited to the account each fiscal year the account exists. The board, by subsequent resolution, may change the amount to be credited and the source from which money is transferred, subject to the limitations of this section.
The board, by resolution, may rescind a reserve balance account established under this section before the expiration of the account. The board, by resolution, may extend the life of a reserve balance account, provided that the total number of years the fund exists shall not exceed five fiscal years beginning with the first fiscal year in which money is credited to the account.
Upon the expiration or rescission of a reserve balance account established under this section, any unexpended balance in the account shall be transferred to the fund or account from which money in the account was originally transferred. If money in the account originally was transferred from more than one fund or account, a pro rata share of the unexpended balance shall be transferred to each such fund or account proportionate to the amount originally transferred from that fund or account.
The balance to the credit of a reserve balance account shall not be considered part of the unencumbered balance or revenue of the township under division (A) of section 5705.35 or division (A)(1) of section 5705.36 of the Revised Code.
Sec. 5705.35. (A) The certification of the budget
commission to the taxing authority of each subdivision or taxing
unit, as set forth in section 5705.34 of the Revised Code, shall
show the various funds of such subdivisions other than funds to
be
created by transfer and shall be filed by the county budget
commission with such taxing authority on or before the first day
of March in the case of school districts and on or before the
first day of September in each year in the case of all other
taxing authorities. There shall be set forth on the credit side
of each fund the estimated unencumbered balances and receipts,
and
if a tax is to be levied for such fund, the estimated revenue
to
be derived therefrom, the rate of the levy, and what portion
thereof is within, and what in excess of, the ten-mill tax
limitation, and on the debit side, the total appropriations that
may be made therefrom. Subject to division (G) of section 5705.29
of the Revised Code, any reserve balance in an account established
under section 5705.13 of the Revised Code for the purpose
described in
division
(A)(1) of that section, and the principal of
a nonexpendable trust
fund established under section 5705.131 of
the Revised Code and any additions
to principal arising from
sources other than the reinvestment of investment
earnings arising
from that fund, are not unencumbered balances for the
purposes of
this
section. There The balance in a reserve balance account established under section 5705.132 of the Revised Code is not an unencumbered balance for the purposes of this division. There shall be attached to the
certification a
summary,
which shall be known as the "official certificate of
estimated
resources," that shall state the total estimated
resources
of each fund of the subdivision that are available for
appropriation
in the fiscal year, other than funds to be created
by transfer,
and a statement of the amount of the total tax
duplicate of the
school district to be used in the collection of
taxes for the
following calendar year. Before the end of the
fiscal year, the
taxing authority of each subdivision and other
taxing unit shall
revise its tax budget, if one was adopted, so
that the total contemplated expenditures
from any fund during the
ensuing fiscal year will not exceed the
total appropriations that
may be made from such fund, as
determined by the budget commission
in its certification; and
such revised budget shall be the basis
of the annual
appropriation measure. (B)(1) Except as otherwise provided in division (B)(2) of
this section, revenues from real property taxes scheduled to be
settled on or before the tenth day of August and the fifteenth
day
of February of a fiscal year under divisions (A) and (C) of
section 321.24 of the Revised Code, and revenue from taxes levied
on personal property used in business scheduled to be settled on
or before the thirty-first day of October and the thirtieth day
of
June of a fiscal year under divisions (B) and (D) of section
321.24 of the Revised Code shall not be available for
appropriation by a board of education prior to the fiscal year in
which such latest scheduled settlement date occurs, except that
moneys advanced to the treasurer of a board of education under
division (A)(2)(b) of section 321.34 of the Revised Code shall be
available for appropriation in the fiscal year in which they are
paid to the treasurer under such section. If the date for any
settlement of taxes is extended under division (E) of section
321.24 of the Revised Code, the latest date set forth in
divisions
(A) to (D) of that section shall be used to determine
in which
fiscal year the revenues are first available for
appropriation. (2) Revenues available for appropriation by a school
district during a fiscal year may include amounts borrowed in
that
fiscal year under section 133.301 of the Revised Code in
anticipation of the collection of taxes that are to be included
in
the settlements made under divisions (C) and (D) of section
321.24
of the Revised Code in the ensuing fiscal year.
Sec. 5705.36. (A)(1) On or about the first day of each
fiscal year, the fiscal officer of each subdivision and other
taxing unit shall certify to the county auditor the total amount
from all sources available for expenditures from each fund set up
in the tax budget or, if adoption of a tax budget was waived
under section 5705.281 of the Revised Code, from each fund created by or on
behalf of the taxing authority. The amount certified shall include any
unencumbered balances that existed at the end of the preceding
year, excluding any of the following: (a) Subject to division (G) of section 5705.29 of the
Revised Code, any reserve balance in an account established
under section 5705.13 of the Revised Code for the purpose described in
division (A)(1) of that section; (b) The principal of a nonexpendable trust fund established
under section 5705.131 of the Revised Code and any additions to principal
arising from sources other than the reinvestment of investment earnings
arising from that fund; (c) The balance in a reserve balance account established under section 5705.132 of the Revised Code. A school district's certification shall separately show the
amount of any notes and unpaid and outstanding expenses on the
preceding thirtieth day of June that are to be paid from property
taxes that are to be settled during the current fiscal year under
divisions (C) and (D) of section 321.24 of the Revised Code, and
the amount of any spending reserve available for appropriation
during the current fiscal year under section 133.301 of the
Revised Code. The budget commission, taking into consideration
the balances and revenues to be derived from taxation and other
sources, shall revise its estimate of the amounts that will be
credited to each fund from such sources, and shall certify to the
taxing authority of each subdivision an amended official
certificate of estimated resources. (2) Subject to divisions (A)(3) and (4)
of this section, upon a determination by the
fiscal officer of a subdivision that the revenue to be collected by the
subdivision will be greater or less
than the amount included in an official certificate, the fiscal officer
may certify the amount of the deficiency or excess to
the commission, and if the commission determines that the
fiscal officer's certification is reasonable, the
commission shall certify an amended official certificate reflecting the
deficiency or excess. (3) Upon a determination by the fiscal officer of a
subdivision that the revenue to be collected by the
subdivision will be greater than the amount
included in an official certificate and the legislative
authority intends to appropriate and expend the excess revenue, the fiscal
officer shall certify the amount of the excess to the commission,
and if the commission determines that the fiscal officer's
certification is reasonable, the commission shall certify an
amended official certificate reflecting the excess. (4) Upon a determination by the fiscal officer of a
subdivision that the revenue to be collected by the subdivision
will be less than the amount included in an official certificate
and that the amount of the deficiency will reduce available
resources below the level of current appropriations, the fiscal
officer shall certify the amount of the deficiency to the
commission, and the commission shall certify an amended
certificate reflecting the deficiency. (5) The total appropriations made during the fiscal year
from any fund shall not exceed the amount set forth as available
for expenditure from such fund in the official certificate of
estimated resources, or any amendment thereof, certified prior to
the making of the appropriation or supplemental appropriation. (B) At the time of settlement of taxes against which notes
have been issued under section 133.301 or division (D) of section
133.10 of the Revised Code and at the time a tax duplicate is
delivered pursuant to section 319.28 or 319.29 of the Revised
Code, the county auditor shall determine whether the total amount
to be distributed to each school district from such settlement or
duplicate, when combined with the amounts to be distributed from
any subsequent settlement, will increase or decrease the amount
available for appropriation during the current fiscal year from
any fund. The county auditor shall certify this finding to the budget
commission, which shall certify an amended official certificate reflecting
the finding or certify to the school district that no amended
certificate needs to be issued.
Sec. 5747.51. (A) Within ten days after the fifteenth day
of July of each year, the tax commissioner shall make and certify
to the county auditor of each county an estimate of the amount of
the local government fund to be allocated to the undivided local
government fund of each county for the ensuing calendar year and
the estimated amount to be received by the undivided local
government fund of each county from the taxes levied pursuant to
section 5707.03 of the Revised Code for the ensuing calendar
year. (B) At each annual regular session of the county budget
commission convened pursuant to section 5705.27 of the Revised
Code, each auditor shall present to the commission the
certificate
of the commissioner, the annual tax budget and
estimates, and the
records showing the action of the commission
in its last preceding
regular session. The estimates shown on
the certificate of the
commissioner of the amount to be allocated
from the local
government fund and the amount to be received from
taxes levied
pursuant to section 5707.03 of the Revised Code
shall be combined
into one total comprising the estimate of the
undivided local
government fund of the county. The commission,
after extending to
the representatives of each subdivision an
opportunity to be
heard, under oath administered by any member of
the commission,
and considering all the facts and information
presented to it by
the auditor, shall determine the amount of the
undivided local
government fund needed by and to be apportioned
to each
subdivision for current operating expenses, as shown in
the tax
budget of the subdivision. This determination shall be
made
pursuant to divisions (C) to (I) of this section, unless the
commission has provided for a formula pursuant to section 5747.53
of the Revised Code. Nothing in this section prevents the budget
commission, for
the purpose of apportioning the undivided local
government fund,
from inquiring into the claimed needs of any
subdivision as stated
in its tax budget, or from adjusting
claimed needs to reflect
actual needs. For the purposes of this
section,
"current
operating expenses" means the lawful
expenditures of a
subdivision, except those for permanent
improvements and except
payments for interest, sinking fund, and
retirement of bonds,
notes, and certificates of indebtedness of
the subdivision. (C) The commission shall determine the combined total of
the
estimated expenditures, including transfers, from the general
fund
and any special funds other than special funds established
for
road and bridge; street construction, maintenance, and
repair;
state highway improvement; and gas, water, sewer, and
electric
public utilities operated by a subdivision, as shown in
the
subdivision's tax budget for the ensuing calendar year. (D) From the combined total of expenditures calculated
pursuant to division (C) of this section, the commission shall
deduct the following expenditures, if included in these funds in
the tax budget: (1) Expenditures for permanent improvements as defined in
division (E) of section 5705.01 of the Revised Code; (2) In the case of counties and townships, transfers to
the
road and bridge fund, and in the case of municipalities,
transfers
to the street construction, maintenance, and repair
fund and the
state highway improvement fund; (3) Expenditures for the payment of debt charges; (4) Expenditures for the payment of judgments. (E) In addition to the deductions made pursuant to
division
(D) of this section, revenues accruing to the general
fund and any
special fund considered under division (C) of this
section from
the following sources shall be deducted from the
combined total of
expenditures calculated pursuant to division
(C) of this section: (1) Taxes levied within the ten-mill limitation, as
defined
in section 5705.02 of the Revised Code; (2) The budget commission allocation of estimated county
library and local government support fund revenues to be
distributed pursuant to section 5747.48 of the Revised Code; (3) Estimated unencumbered balances as shown on the tax
budget as of the thirty-first day of December of the current year
in the general fund, but not any estimated balance in any special
fund considered in division (C) of this section; (4) Revenue, including transfers, shown in the general
fund
and any special funds other than special funds established
for
road and bridge; street construction, maintenance, and
repair;
state highway improvement; and gas, water, sewer, and
electric
public utilities, from all other sources except those
that a
subdivision receives from an additional tax or service
charge
voted by its electorate or receives from special
assessment or
revenue bond collection. For the purposes of this
division, where
the charter of a municipal corporation prohibits
the levy of an
income tax, an income tax levied by the
legislative authority of
such municipal corporation pursuant to
an amendment of the charter
of that municipal corporation to
authorize such a levy represents
an additional tax voted by the
electorate of that municipal
corporation. For the purposes of
this division, any measure
adopted by a board of county
commissioners pursuant to section
322.02, 324.02, 4504.02, or
5739.021 of the Revised Code,
including those measures upheld by
the electorate in a referendum
conducted pursuant to section
322.021, 324.021, 4504.021, or
5739.022 of the Revised Code,
shall not be considered an
additional tax voted by the
electorate. Subject to division (G) of section 5705.29 of the
Revised
Code, money in a reserve balance account
established by a county,
township, or municipal corporation
under section 5705.13 of the
Revised Code shall not
be considered an unencumbered balance or
revenue under division
(E)(3) or (4) of this section. Money in a reserve balance account established by a township under section 5705.132 of the Revised Code shall not be considered an unencumbered balance or revenue under division (E)(3) or (4) of this section. If a county, township, or municipal corporation has created
and
maintains a nonexpendable trust fund under
section 5705.131 of
the Revised Code,
the principal of the fund, and any additions to
the principal
arising from sources other than the reinvestment of
investment
earnings arising from such a fund, shall not be
considered an
unencumbered balance or revenue under division
(E)(3) or (4) of this section. Only investment earnings arising
from
investment of the
principal or investment of such additions
to principal may be
considered an unencumbered balance or revenue
under those divisions. (F) The total expenditures calculated pursuant to division
(C) of this section, less the deductions authorized in divisions
(D) and (E) of this section, shall be known as the
"relative
need"
of the subdivision, for the purposes of this section. (G) The budget commission shall total the relative need of
all participating subdivisions in the county, and shall compute a
relative need factor by dividing the total estimate of the
undivided local government fund by the total relative need of all
participating subdivisions. (H) The relative need of each subdivision shall be
multiplied by the relative need factor to determine the
proportionate share of the subdivision in the undivided local
government fund of the county; provided, that the maximum
proportionate share of a county shall not exceed the following
maximum percentages of the total estimate of the undivided local
government fund governed by the relationship of the percentage of
the population of the county that resides within municipal
corporations within the county to the total population of the
county as reported in the reports on population in Ohio by the
department of development as of the twentieth day of July of the
year in which the tax budget is filed with the budget commission:
Percentage of | Percentage share | municipal population | of the county | within the county: | shall not exceed: | Less than forty-one per cent | Sixty per cent |
Forty-one per cent or more but less | |
than eighty-one per cent | Fifty per cent |
Eighty-one per cent or more | Thirty per cent |
Where the proportionate share of the county exceeds the
limitations established in this division, the budget commission
shall adjust the proportionate shares determined pursuant to this
division so that the proportionate share of the county does not
exceed these limitations, and it shall increase the proportionate
shares of all other subdivisions on a pro rata basis. In
counties
having a population of less than one hundred thousand,
not less
than ten per cent shall be distributed to the townships
therein. (I) The proportionate share of each subdivision in the
undivided local government fund determined pursuant to division
(H) of this section for any calendar year shall not be less than
the product of the average of the percentages of the undivided
local government fund of the county as apportioned to that
subdivision for the calendar years 1968, 1969, and 1970,
multiplied by the total amount of the undivided local government
fund of the county apportioned pursuant to former section 5735.23
of the Revised Code for the calendar year 1970. For the purposes
of this division, the total apportioned amount for the calendar
year 1970 shall be the amount actually allocated to the county in
1970 from the state collected intangible tax as levied by section
5707.03 of the Revised Code and distributed pursuant to section
5725.24 of the Revised Code, plus the amount received by the
county in the calendar year 1970 pursuant to division (B)(1) of
former section 5739.21 of the Revised Code, and distributed
pursuant to former section 5739.22 of the Revised Code. If the
total amount of the undivided local government fund for any
calendar year is less than the amount of the undivided local
government fund apportioned pursuant to former section 5739.23 of
the Revised Code for the calendar year 1970, the minimum amount
guaranteed to each subdivision for that calendar year pursuant to
this division shall be reduced on a basis proportionate to the
amount by which the amount of the undivided local government fund
for that calendar year is less than the amount of the undivided
local government fund apportioned for the calendar year 1970. (J) On the basis of such apportionment, the county auditor
shall compute the percentage share of each such subdivision in
the
undivided local government fund and shall at the same time
certify
to the tax commissioner the percentage share of the
county as a
subdivision. No payment shall be made from the
undivided local
government fund, except in accordance with such
percentage shares. Within ten days after the budget commission has made its
apportionment, whether conducted pursuant to section 5747.51 or
5747.53 of the Revised Code, the auditor shall publish a list of
the subdivisions and the amount each is to receive from the
undivided local government fund and the percentage share of each
subdivision, in a newspaper or newspapers of countywide
circulation, and send a copy of such allocation to the tax
commissioner. The county auditor shall also send by certified mail,
return
receipt requested, a copy of such allocation to the fiscal
officer
of each subdivision entitled to participate in the
allocation of
the undivided local government fund of the county.
This copy shall
constitute the official notice of the commission
action referred
to in section 5705.37 of the Revised Code. All money received into the treasury of a subdivision from
the undivided local government fund in a county treasury shall be
paid into the general fund and used for the current operating
expenses of the subdivision. If a municipal corporation maintains a municipal
university,
such municipal university, when the board of trustees
so requests
the legislative authority of the municipal
corporation, shall
participate in the money apportioned to such
municipal corporation
from the total local government fund,
however created and
constituted, in such amount as requested by
the board of trustees,
provided such sum does not exceed nine per
cent of the total
amount paid to the municipal corporation. If any public official fails to maintain the records
required
by sections 5747.50 to 5747.55 of the Revised Code or
by the rules
issued by the tax commissioner, the auditor of
state, or the
treasurer of state pursuant to such sections, or
fails to comply
with any law relating to the enforcement of such
sections, the
local government fund money allocated to the county
shall be
withheld until such time as the public official has
complied with
such sections or such law or the rules issued
pursuant thereto.
Sec. 5747.62. (A) As used in this section and section
5747.63 of the Revised Code,
"subdivision" means a municipal
corporation, township, park district, or county. (B) At each annual regular session of the county budget
commission convened pursuant to section 5705.27 of the Revised
Code, each auditor shall present to the commission the
certificate
of the commissioner, the annual tax budget and
estimates, and the
records showing the action of the commission
in its last preceding
regular session. The commission, after
extending to the
representatives of each subdivision an
opportunity to be heard,
under oath administered by any member of
the commission, and
considering all the facts and information
presented to it by the
auditor, shall determine the amount of the
undivided local
government revenue assistance fund needed by and
to be apportioned
to each subdivision for current operating
expenses, as shown in
the tax budget of the subdivision. This
determination shall be
made pursuant to divisions (C) to (H) of
this section, unless the
commission has provided for a formula
pursuant to section 5747.63
of the Revised Code. Nothing in this
section prevents the budget
commission, for the purpose of
apportioning the undivided local
government revenue assistance
fund, from inquiring into the
claimed needs of any subdivision as
stated in its tax budget, or
from adjusting claimed needs to
reflect actual needs. For the
purposes of this section,
"current
operating expenses" means the
lawful expenditures of a
subdivision, except those for permanent
improvements and except
payments for interest, sinking fund, and
retirement of bonds,
notes, and certificates of indebtedness of
the subdivision. (C) The commission shall determine the combined total of
the
estimated expenditures, including transfers, from the general
fund
and any special funds other than special funds established
for
road and bridge; street construction, maintenance, and
repair;
state highway improvement; and gas, water, sewer, and
electric
public utilities operated by a subdivision, as shown in
the
subdivision's tax budget for the ensuing calendar year. (D) From the combined total of expenditures calculated
pursuant to division (C) of this section, the commission shall
deduct the following expenditures, if included in these funds in
the tax budget: (1) Expenditures for permanent improvements as defined in
division (E) of section 5705.01 of the Revised Code; (2) In the case of counties and townships, transfers to
the
road and bridge fund, and in the case of municipalities,
transfers
to the street construction, maintenance, and repair
fund and the
state highway improvement fund; (3) Expenditures for the payment of debt charges; (4) Expenditures for the payment of judgments. (E) In addition to the deductions made pursuant to
division
(D) of this section, revenues accruing to the general
fund and any
special fund considered under division (C) of this
section from
the following sources shall be deducted from the
combined total of
expenditures calculated pursuant to division
(C) of this section: (1) Taxes levied within the ten-mill limitation, as
defined
in section 5705.02 of the Revised Code; (2) The budget commission allocation of estimated county
library and local government support fund revenues to be
distributed pursuant to section 5747.48 of the Revised Code; (3) Estimated unencumbered balances as shown on the tax
budget as of the thirty-first day of December of the current year
in the general fund, but not any estimated balance in any special
fund considered in division (C) of this section; (4) Revenue, including transfers, shown in the general
fund
and any special funds other than special funds established
for
road and bridge; street construction, maintenance, and
repair;
state highway improvement; and gas, water, sewer, and
electric
public utilities, from all other sources except those
that a
subdivision receives from an additional tax or service
charge
voted by its electorate or receives from special
assessment or
revenue bond collection. For the purposes of this
division, where
the charter of a municipal corporation prohibits
the levy of an
income tax, an income tax levied by the
legislative authority of
such municipal corporation pursuant to
an amendment of the charter
of that municipal corporation to
authorize such a levy represents
an additional tax voted by the
electorate of that municipal
corporation. For the purposes of
this division, any measure
adopted by a board of county
commissioners pursuant to section
322.02, 324.02, 4504.02, or
5739.021 of the Revised Code,
including those measures upheld by
the electorate in a referendum
conducted pursuant to section
322.021, 324.021, 4504.021, or
5739.022 of the Revised Code,
shall not be considered an
additional tax voted by the
electorate. Subject to division (G) of section 5705.29 of the
Revised
Code, money in a reserve balance account
established by a county,
township, or municipal corporation
under section 5705.13 of the
Revised Code shall
not be considered an unencumbered balance or
revenue under division
(E)(3) or (4) of this section. Money in a reserve balance account established by a township under section 5705.132 of the Revised Code shall not be considered an unencumbered balance or revenue under division (E)(3) or (4) of this section. If a county, township, or municipal corporation has created
and
maintains a nonexpendable trust fund under
section 5705.131 of
the Revised Code, the principal of the fund, and any
additions to
the principal
arising from sources other than the reinvestment of
investment
earnings arising from such a fund, shall not be
considered an
unencumbered balance or revenue under division
(E)(3) or (4) of this section. Only investment earnings arising
from
investment of the
principal or investment of such additions
to principal may be
considered an
unencumbered balance or revenue
under those divisions. (F) The total expenditures calculated pursuant to division
(C) of this section, less the deductions authorized in divisions
(D) and (E) of this section, shall be known as the
"relative
need"
of the subdivision, for the purposes of this section. (G) The budget commission shall total the relative need of
all participating subdivisions in the county, and shall compute a
relative need factor by dividing the total estimate of the
undivided local government revenue assistance fund by the total
relative need of all participating subdivisions. (H) The relative need of each subdivision shall be
multiplied by the relative need factor to determine the
proportionate share of the subdivision in the undivided local
government revenue assistance fund of the county, provided that
the maximum proportionate share of a county shall not exceed the
following maximum percentages of the total estimate of the
undivided local government revenue assistance fund governed by
the
relationship of the percentage of the population of the
county
that resides within municipal corporations within the
county to
the total population of the county as reported in the
reports on
population in Ohio by the department of development as
of the
twentieth day of July of the year in which the tax budget
is filed
with the budget commission:
Percentage of | Percentage share | municipal population | of the county | within the county: | shall not exceed: | Less than forty-one per cent | Sixty per cent |
Forty-one per cent or more but less
| |
than eighty-one per cent | Fifty per cent |
Eighty-one per cent or more | Thirty per cent |
Where the proportionate share of the county exceeds the
limitations established in this division, the budget commission
shall adjust the proportionate shares determined pursuant to this
division so that the proportionate share of the county does not
exceed these limitations, and it shall increase the proportionate
shares of all other subdivisions on a pro rata basis. In
counties
having a population of less than one hundred thousand,
not less
than ten per cent shall be distributed to the townships
therein. (I) On the basis of such apportionment, the county auditor
shall compute the percentage share of each such subdivision in
the
undivided local government revenue assistance fund and shall
at
the same time certify to the tax commissioner the percentage
share
of the county as a subdivision. No payment shall be made
from the
undivided local government revenue assistance fund,
except in
accordance with such percentage shares. Within ten days after the budget commission has made its
apportionment, whether conducted pursuant to this section or
section 5747.63 of the Revised Code, the auditor shall publish a
list of the subdivisions and the amount each is to receive from
the undivided local government revenue assistance fund and the
percentage share of each subdivision, in a newspaper or
newspapers
of countywide circulation, and send a copy of such
apportionment
to the tax commissioner. The county auditor shall also send by certified mail,
return
receipt requested, a copy of such apportionment to the
fiscal
officer of each subdivision entitled to participate in the
allocation of the undivided local government revenue assistance
fund of the county. This copy shall constitute the official
notice of the commission action referred to in section 5705.37 of
the Revised Code. All money received by a subdivision from the county
undivided
local government revenue assistance fund shall be paid
into the
subdivision's general fund and used for current
operating
expenses. If any public official fails to maintain the records
required
by sections 5747.61 to 5747.63 of the Revised Code or
by the rules
issued by the tax commissioner, the auditor of
state, or the
treasurer of state pursuant to such sections, or
fails to comply
with any law relating to the enforcement of such
sections, the
local government revenue assistance fund money
allocated to the
county shall be withheld until such time as the
public official
has complied with such sections or such law or
the rules issued
pursuant thereto.
SECTION 2. That existing sections 148.04, 148.06, 305.11, 504.11, 505.172, 505.375, 505.391, 505.94, 515.01, 5705.10, 5705.35, 5705.36, 5747.51, and 5747.62 of the Revised Code are hereby repealed.
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